Final Grupo 6

PROGRAMA DE ESPECIALIZACIN (PEE)
CURSO:
PROFESOR:
TITULO:
PLANEAMIENTO FINANCIERO
Manuel Acevedo Riquelme
Reflotamiento de Empresa "Laboratorio SA"
Integrantes:
Kenneth Hidalgo
Frank Peralta
Johann Donayre Hart A
Silvana Landeo
Mabeli Tamayo
Jess Ramos
Ricardo Moreno
CIN (PEE)
oratorio SA"
BALANCE GENERAL
Y
GANANCIAS Y PERDIDAS
ACTIVO
ACTIVO CORRIENTE
1 Caja-banco
4 Subtotal Neto Ctas por Cobrar Com.
5 Otras Ctas por Cobrar
6 Ctas por cobrar Accionistas y Personal
10 Sub Total Existencias
11 Entregas a rendir
12 Gasto pagados por anticipados
S/.
S/.
S/.
S/.
S/.
S/.
S/.
13 TOTAL ACTIVO CORIENTE
S/.
ACTIVO NO CORRIENTE
14 Intereses x devengar en el LP
15 Valores
16 Cuentas por Cobrar L.P.
19 Sub Total Inmueb, Maq y Equipo Neto
22 Sub Total Intangible neto
23 Carga Diferidas
24 TOTAL ACTIVO NO CORRIENTE
S/.
S/.
S/.
S/.
S/.
S/.
S/.
25 TOTAL ACTIVO
S/. 10,832,963.00
Aos base
2009
PASIVO
1,057,399.00
4,842,898.00
375,513.00
2,240,016.00
31,291.00
8,547,117.00
2,198,516.00
87,330.00
2,285,846.00
2009
PASIVO CORRIENTE
26 Sobregiro bancario
27 Tributos por pagar
28 Remunerac y Partic por pagar
29 Provedores Corto Plazo
30 Ctas por pagar Afiliadas
31 Ctas por pagar diversas C.P.
32 Parte corriente de la deauda L.P.
33 Beneficios Sociales Trabajadores
34 Dividendos por pagar
35 Otros pasivos Corrientes
36 TOTAL PASIVO CORRIENTE
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
-20,334.00
23,752.00
3,171,831.00
1,602,380.00
38,708.00
4,816,337.00
PASIVO NO CORRIENTE
37 Proveedores a L.P.
38 Cuentas por pagar diversas L.P.
40 TOTAL PASIVO NO CORRIENTE
S/.
S/.
S/.
S/.
180,528.00
1,304,691.00
50,941.00
1,536,160.00
TOTAL PASIVO
Ganancias Diferidas
41 Otras Ganancias diferidas
CAPITAL Y PATRIMONIO
42 Capital Social
43 Capital Adicional
44 Excedente de Revaluacion
45 Reserva
46 Result Acumulados
47 Result del Periodo
48 TOTAL PATRIMONIO NETO
TOTAL PASIVO Y PATRIMONIO
S/.
6,352,497.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
3,669,865.00
220,670.00
589,931.00
4,480,466.00
S/. 10,832,963.00
Aos base
ESTADO DE PERDIDAS Y GANANCIAS
2009
49 Ventas Reactivos
50 Ventas Equipos
51 Servicios
52 Transferencias Gratuitas
53 Ventas Brutas
54 Devoluc., Desctos y rebajas concedidos
55 Ventas Netas
S/.
S/.
S/.
S/.
S/.
S/.
S/.
12,713,430.00
474,068.00
2,550.00
9,523.00
13,199,571.00
13,199,571.00
56 Costo de Ventas Reactivos

57 Costo de Ventas Equipos
58 Costo de Ventas Servicios
43 Costo de Ventas
44 Margen Bruto
S/.
S/.
S/.
S/.
S/.
-6,454,797.00
-306,160.00
-6,760,957.00
6,438,614.00
45 Gastos de Administracion
46 Gastos de Ventas
47 Subtotal Gasto Operativos
48 Resultado Operativo
S/.
S/.
S/.
S/.
-568,461.00
-3,276,591.00
-3,845,052.00
2,593,562.00
49 Depreciacin
S/.
-1,605,703.00
50 Ingresos Financieros
51 Ingresos Excepcionales
52 Ingresos Varios
53 Cargas Excepcionales
54 Gasto financiero
S/.
S/.
S/.
S/.
S/.
1,209,594.00
-1,063,425.00
-255,289.00
55 Diferencia en Cambio
56 Subtotal Otros Ingresos y Gastos
57 Resultado antes de Partic e Imptos.
S/.
S/.
S/.
37,302.00
-71,818.00
916,041.00
58 Participacin Laboral
59 Utilidad antes de Impuestos
S/.
S/.
-73,283.00
842,758.00
60 Impto a la Rta 3A Cat

61 Utilidad (Perdida) neta
S/.
S/.
-252,827.00
589,931.00
2010
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
703,201.00
4,356,617.00
1,088,914.00
3,167.00
1,845,094.00
66,243.00
8,063,236.00
1,058,000.00
1,858,506.00
87,330.00
3,003,836.00
11,067,072.00
2011
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
163,066.00
112,825.00
2,949,378.00
1,363,917.00
38,707.00
4,627,893.00
S/.
S/.
S/.
S/.
26,070.00
1,245,355.00
27,829.00
1,299,254.00
6,091,536.00
###
537,795.00
377,608.00
7,366,981.00
94,259.00
###
8,376,643.00
S/. 14,468,179.00
2010
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
657,323.00
3,418,233.00
1,500.00
1,853,387.00
161,093.00
###
2012
S/.
S/.
S/.
S/.
S/.
S/.
S/.
795,665.00
2,962,754.00
67,756.00
1,653,636.00
93,523.00
575,571.00
S/.
6,148,905.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1,389,575.00
6,519,323.00
94,259.00
1,366,955.00
9,370,112.00
S/.
15,519,017.00
2011
2012
S/.
###
-527,567.00
56,320.00
2,940,462.00
###
2,174,933.00
###
###
###
###
4,682,855.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
-333,206.00
71,115.00
1,411,589.00
3,925,991.00
38,707.00
5,114,196.00
S/.
S/.
S/.
S/.
152,742.00
4,300,076.00
35,298.00
4,488,116.00
S/.
S/.
S/.
S/.
4,952,670.00
89,780.00
5,042,450.00
S/.
S/.
S/.
S/.
S/.
5,927,147.00
S/.
S/.
3,669,865.00
S/.
S/.
S/.
S/.
S/.
790,601.00
679,459.00
5,139,925.00
S/.
11,067,072.00
S/.
9,170,971.00
S/.
S/.
S/.
10,156,646.00
S/.
4,937,967.00
S/.
4,937,967.00
S/.
S/.
S/.
###
###
227,964.00
131,277.00
5,297,208.00
S/.
S/.
S/.
S/.
S/.
30,313.00
394,091.00
5,362,371.00
S/.
15,519,017.00
S/. 14,468,179.00
2010
2011
S/.
S/.
S/.
S/.
S/.
S/.
S/.
12,473,798.00
908,002.00
13,381,800.00
13,381,800.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
-6,538,733.00
-521,255.00
-7,059,988.00
6,321,812.00
S/.
S/.
S/.
S/.
S/.
S/.
2012
12,395,562.00
91,953.00
###
1,222.00
12,488,737.00
###
12,488,737.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
11,673,906.00
930,256.00
89,553.00
12,693,715.00
12,693,715.00
S/.
S/.
-6,100,770.00
-29,713.00
###
-6,130,483.00
6,358,254.00
S/.
S/.
S/.
S/.
S/.
-5,577,176.00
-431,276.00
-6,008,452.00
6,685,263.00
-1,224,815.00
-2,244,880.00
-3,469,695.00
2,852,117.00
S/.
S/.
S/.
S/.
-1,331,436.00
-2,653,365.00
-3,984,801.00
2,373,453.00
S/.
S/.
S/.
S/.
-1,572,855.00
-2,172,039.00
-3,744,894.00
2,940,369.00
S/.
-1,339,384.00
S/.
-1,584,794.00
S/.
-1,612,304.00
S/.
S/.
S/.
S/.
S/.
409,687.00
1,152.00
-384,000.00
-443,121.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
184.00
1,164.00
-721,104.00
S/.
S/.
S/.
###
8,547.00
-38,486.00
-551,936.00
S/.
S/.
S/.
-41,390.00
-457,672.00
1,055,061.00
S/.
S/.
S/.
-2,938.00
-584,813.00
203,846.00
S/.
S/.
S/.
3,634.00
-716,122.00
611,943.00
S/.
S/.
-84,405.00
970,656.00
S/.
S/.
-16,308.00
187,538.00
S/.
S/.
-48,955.00
562,988.00
S/.
S/.
-291,197.00
679,459.00
S/.
S/.
-56,261.00
131,277.00
S/.
S/.
-168,897.00
394,091.00
2010 vs 2009
FUENTES
Caja-banco
Ctas. Por cobrar comerciales
Mercaderias
Tributos por pagar
Remunerac y Partic por pagar
Result Acumulados
Result del Periodo
(-) Deprec Acumulada

Mayor Liquidez
Inversion IME
Pago de CxP
Otras Ctas por Cobrar
Cuentas por Cobrar L.P.
354,198
486,281
394,922
1,235,401
183,400
89,073
569,931
89,528
931,932
2,167,333
-1,493,448
1,418,801
-1,153,438
-236,906
713,401
1,058,000
1,771,401
USOS
Ctas por cobrar Accionistas y Personal
Entregas a rendir
Inm maq y equipos Neto
Provedores Corto Plazo
Ctas por pagar diversas C.P.
TOTAL PASIVO CORRIENTE
Proveedores a L.P.
Cuentas por pagar diversas L.P.
Beneficios Sociales Trabajadores
TOTAL PASIVO NO CORRIENTE
TOTAL PASIVO
713,401
3,167
34,952
1,058,000
1,153,438
222,453
238,463
3,423,874
-236,906
-154,458
-59,336
-23,112
-236,906
-425,350
2010 vs 2011
FUENTES
Caja-banco
Ctas. Por cobrar comerciales
(-) Deprec Acumulada

Proveedores a L.P.
45,878
938,384
1,088,914
1,667
680,392
2,755,235
-1,620,859
811,016
126,672
3,054,721
7,469
3,999,878
USOS
Mercaderias
Entregas a rendir
Valores
Intangible
Tributos por pagar

Provedores Corto Plazo
Result Acumulados
Result del Periodo
8,293
94,850
537,795
7,129,334
6,929
7,777,201
690,633
56,505
8,916
562,637
548,182
2012 vs 2011
FUENTES
455,479
199,751
67,570
377,608
1,100,408
1,612,304
Tributos por pagar
194,361
14,795
1,751,058
652,594
54,482
2,667,290
USOS
Caja-banco
Gasto pados por anticipados
Valores
Carga Diferidas
138,342
66,256
575,571
851,780
764,646
1,366,955
3,763,550
1,528,873
152,742
197,651
Result del Periodo

TOTAL PATRIMONIO NETO
262814
65163
1050838
2009
Ventas Reactivos (USD)

Tipo de Cambio
Ventas Reactivos (PEN)
Ventas Equipos
Costo de Ventas Reactivos

Costo de Ventas Equipos
Costo de Ventas
CXC comerciales
Otras CXC
Mercaderias
CXP CP
Otros pasivos Corrientes
Proveedores a L.P.
USD 4,222,328.13
3.011
S/. 12,713,430.00
S/.
474,068.00
-6,454,797
-306,160
-6,760,957
4,842,898
375,513
2,240,016
3,171,831
1,602,380
38,708
180,528
1,304,691
96.4%
3.6%
50.8%
64.6%
2010
4.5%
USD 4,413,941.26
2.826
S/. 12,473,798.00
S/.
908,002.00
-6,538,733
-521,255
-7,059,988
2011
2012
2.0%
-1.7%
USD 4,500,930.28
USD 4,425,286.58
2.754
2.638
93.2% S/. 12,395,562.00 99.3% S/. 11,673,906.00
6.8% S/.
91,953.00
0.7% S/.
930,256.00
52.4%
57.4%
-6,100,770
-29,713
-6,130,483
49.2%
32.3%
-5,577,176
-431,276
-6,008,452
4,356,617
1,088,914
3,418,233
-
2,962,754
-
1,845,094
1,853,387
1,653,636
2,949,378
1,363,917
38,707
26,070
1,245,355
2,940,462
2,174,933
38,707
152,742
4,300,076
1,411,589
3,925,991
38,707
4,952,670
2013
Crec. Anual (%)
Vtas React. USD
T/C
92.6% Vtas Reactivos
7.4% Vtas Equipos
Mejora CV React
47.8% CV Reactivos
46.4% CV Equipos
CV
MB
2014
0%
5%
USD 4,425,286.58
USD 4,646,550.91
2.703
2.840
S/. 11,961,549.63 92.6%
13,196,205 92.6%
S/.
953,177.39 7.4%
1,051,563 7.4%
12,914,727
14,247,768
-1.2%
-1.1%
10.6%
10.3%
-5,571,058 46.6%
-6,000,937 45.5%
-441,903 46.4%
-487,515 46.4%
-6,012,961
-6,488,452
6,901,766
7,759,315
2015
2016
2017
5%
10%
10%
USD 4,878,878.46
USD 5,366,766.30
USD 5,903,442.93
2.900
2.850
2.800
14,148,748 92.6%
15,295,284 92.6%
16,529,640
1,127,468 7.4%
1,218,832 7.4%
1,317,194
15,276,216
16,514,116
17,846,834
-1.0%
-0.9%
-0.8%
7.2%
8.1%
8.1%
-6,292,616 44.5%
-6,664,877 43.6%
-7,070,507 42.8%
-522,706 46.4%
-565,063 46.4%
-610,664 46.4%
-6,815,321
-7,229,940
-7,681,172
8,460,894
9,284,176
10,165,662
BALANCE GENERAL
Y
GANANCIAS Y PERDIDAS
ACTIVO
ACTIVO CORRIENTE
1 Caja-banco
2 Ctas. Por cobrar comerciales
3 Prov. Cta Cobranza dudosa
4 Subtotal Neto Ctas por Cobrar Com.
5 Otras Ctas por Cobrar
6 Ctas por cobrar Accionistas y Personal
7 Mercaderias
8 Existencias por recibir
9 Prov. para desvalorizacin de existencias
10 Sub Total Existencias
11 Entregas a rendir
12 Gasto pagados por anticipados
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
13 TOTAL ACTIVO CORIENTE
S/.
ACTIVO NO CORRIENTE
14 Intereses x devengar en el LP
15 Valores
16 Cuentas por Cobrar L.P.
17 Inm maq y equipos Neto
18 (-) Deprec Acumulada
19 Sub Total Inmueb, Maq y Equipo Neto
20 Intangible
21 Amortizacion acumulada
22 Sub Total Intangible neto
23 Carga Diferidas
24 TOTAL ACTIVO NO CORRIENTE
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
25 TOTAL ACTIVO
S/. 10,832,963.00
Aos base
2009
PASIVO
PASIVO CORRIENTE
26 Sobregiro bancario
27 Tributos por pagar
28 Remunerac y Partic por pagar
29 Provedores Corto Plazo
30 Ctas por pagar Afiliadas
31 Ctas por pagar diversas C.P.
1,057,399.00
4,842,898.00
4,842,898.00
375,513.00
2,240,016.00
2,240,016.00
31,291.00
8,547,117.00
8,572,323.00
-6,373,807.00
2,198,516.00
87,330.00
87,330.00
2,285,846.00
2009
S/.
S/.
S/.
S/.
S/.
S/.
-20,334.00
23,752.00
3,171,831.00
1,602,380.00
32 Parte corriente de la deauda L.P.

34 Dividendos por pagar
35 Otros pasivos Corrientes
36 TOTAL PASIVO CORRIENTE
S/.
S/.
S/.
S/.
S/.
38,708.00
4,816,337.00
PASIVO NO CORRIENTE
37 Proveedores a L.P.
38 Cuentas por pagar diversas L.P.
40 TOTAL PASIVO NO CORRIENTE
S/.
S/.
S/.
S/.
180,528.00
1,304,691.00
50,941.00
1,536,160.00
S/.
6,352,497.00
TOTAL PASIVO
Ganancias Diferidas
41 Otras Ganancias diferidas
CAPITAL Y PATRIMONIO
42 Capital Social
43 Capital Adicional
44 Excedente de Revaluacion
45 Reserva
46 Result Acumulados
47 Result del Periodo
48 TOTAL PATRIMONIO NETO
S/.
S/.
S/.
S/.
S/.
S/.
S/.
3,669,865.00
220,670.00
589,931.00
4,480,466.00
S/. 10,832,963.00
Aos base
ESTADO DE PERDIDAS Y GANANCIAS
2009
49 Ventas Reactivos
50 Ventas Equipos
51 Servicios
52 Transferencias Gratuitas
53 Ventas Brutas
54 Devoluc., Desctos y rebajas concedidos
55 Ventas Netas
S/.
S/.
S/.
S/.
S/.
S/.
S/.
12,713,430.00
474,068.00
2,550.00
9,523.00
13,199,571.00
13,199,571.00
56 Costo de Ventas Reactivos

57 Costo de Ventas Equipos
58 Costo de Ventas Servicios
S/.
S/.
S/.
-6,454,797.00
-306,160.00
-
43 Costo de Ventas
44 Margen Bruto
S/.
S/.
-6,760,957.00
6,438,614.00
45 Gastos de Administracion
46 Gastos de Ventas
47 Subtotal Gasto Operativos
48 Resultado Operativo
S/.
S/.
S/.
S/.
-568,461.00
-3,276,591.00
-3,845,052.00
2,593,562.00
49 Deprecin
S/.
-1,605,703.00
50 Ingresos Financieros
51 Ingresos Excepcionales
52 Ingresos Varios
53 Cargas Excepcionales
54 Gasto financiero
55 Diferencia en Cambio
56 Subtotal Otros Ingresos y Gastos
57 Resultado antes de Partic e Imptos.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1,209,594.00
-1,063,425.00
-255,289.00
37,302.00
-71,818.00
916,041.00
58 Participacin Laboral
59 Utilidad antes de Impuestos
S/.
S/.
-73,283.00
842,758.00
60 Impto a la Rta 3A Cat

61 Utilidad (Perdida) neta
S/.
S/.
-252,827.00
589,931.00
aca decidimos q vamos a crecer en el mdo,
2010
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
703,201.00
4,356,617.00
4,356,617.00
1,088,914.00
3,167.00
1,845,094.00
1,845,094.00
66,243.00
-
S/.
8,063,236.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1,058,000.00
9,725,761.00
-7,867,255.00
1,858,506.00
87,330.00
87,330.00
3,003,836.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
11,067,072.00
2011
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
657,323.00
3,418,233.00
###
3,418,233.00
1,500.00
1,853,387.00
###
###
1,853,387.00
161,093.00
###
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
795,665.00
2,962,754.00
2,962,754.00
67,756.00
1,653,636.00
1,653,636.00
93,523.00
575,571.00
6,091,536.00
S/.
6,148,905.00
###
537,795.00
377,608.00
16,855,095.00
-9,488,114.00
7,366,981.00
94,259.00
###
94,259.00
###
8,376,643.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1,389,575.00
17,619,741.00
-11,100,418.00
6,519,323.00
94,259.00
94,259.00
1,366,955.00
9,370,112.00
S/.
15,519,017.00
S/. 14,468,179.00
2010
2011
163,066.00
112,825.00
2,949,378.00
1,363,917.00
###
-527,567.00
56,320.00
2,940,462.00
###
2,174,933.00
S/.
S/.
S/.
S/.
2012
saldo caja al 2012
2012
S/.
S/.
S/.
S/.
S/.
S/.
-333,206.00
71,115.00
1,411,589.00
3,925,991.00
S/.
S/.
S/.
S/.
S/.
38,707.00
4,627,893.00
S/.
###
###
###
###
4,682,855.00
S/.
S/.
S/.
S/.
S/.
38,707.00
5,114,196.00
S/.
S/.
S/.
S/.
26,070.00
1,245,355.00
27,829.00
1,299,254.00
S/.
S/.
S/.
S/.
152,742.00
4,300,076.00
35,298.00
4,488,116.00
S/.
S/.
S/.
S/.
4,952,670.00
89,780.00
5,042,450.00
S/.
5,927,147.00
S/.
9,170,971.00
S/.
10,156,646.00
S/.
S/.
3,669,865.00
S/.
S/.
S/.
S/.
S/.
790,601.00
679,459.00
5,139,925.00
S/.
11,067,072.00
S/.
S/.
S/.
4,937,967.00
S/.
4,937,967.00
S/.
S/.
S/.
###
###
227,964.00
131,277.00
5,297,208.00
S/.
S/.
S/.
S/.
S/.
30,313.00
394,091.00
5,362,371.00
S/.
15,519,017.00
S/. 14,468,179.00
2010
2011
S/.
S/.
S/.
S/.
S/.
S/.
S/.
12,473,798.00
908,002.00
13,381,800.00
13,381,800.00
S/.
S/.
S/.
S/.
S/.
-6,538,733.00
-521,255.00
-
S/.
S/.
S/.
S/.
S/.
2012
12,395,562.00
91,953.00
###
1,222.00
12,488,737.00
###
12,488,737.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
11,673,906.00
930,256.00
89,553.00
12,693,715.00
12,693,715.00
-6,100,770.00
-29,713.00
###
S/.
S/.
S/.
-5,577,176.00
-431,276.00
-
S/.
S/.
-7,059,988.00
6,321,812.00
S/.
S/.
-6,130,483.00
6,358,254.00
S/.
S/.
-6,008,452.00
6,685,263.00
S/.
S/.
S/.
S/.
-1,224,815.00
-2,244,880.00
-3,469,695.00
2,852,117.00
S/.
S/.
S/.
S/.
-1,331,436.00
-2,653,365.00
-3,984,801.00
2,373,453.00
S/.
S/.
S/.
S/.
-1,572,855.00
-2,172,039.00
-3,744,894.00
2,940,369.00
S/.
-1,339,384.00
S/.
-1,584,794.00
S/.
-1,612,304.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
409,687.00
1,152.00
-384,000.00
-443,121.00
-41,390.00
-457,672.00
1,055,061.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
###
8,547.00
-38,486.00
-551,936.00
-2,938.00
-584,813.00
203,846.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
184.00
1,164.00
-721,104.00
3,634.00
-716,122.00
611,943.00
S/.
S/.
-84,405.00
970,656.00
S/.
S/.
-16,308.00
187,538.00
S/.
S/.
-48,955.00
562,988.00
S/.
S/.
-291,197.00
679,459.00
S/.
S/.
-56,261.00
131,277.00
S/.
S/.
-168,897.00
394,091.00
2013
2,114,026.29
2014
2015
S/.
S/.
S/.
S/.
1,360,302.55
S/.
2,331,825.71
S/.
2,331,825.71
### S/.
2,916,123.46
2,374,627.94
###
2,374,627.94
###
S/.
S/.
S/.
S/.
4,651,484.25
2,206,564.49
2,206,564.49
###
S/.
S/.
S/.
S/.
S/.
S/.
###
1,503,240.23
1,503,240.23
###
-
1,477,925.26
###
###
1,477,925.26
###
###
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1,457,721.54
1,457,721.54
###
-
S/.
S/.
S/.
S/.
S/.
S/.
5,195,368.49##
6,768,676.66##
###
S/.
0
0
17,619,741.00
11,100,418.00
6,519,323.00
94259
94,259.00
S/.
6,613,582.00
###
00
0
17,619,741.00
11,100,418.00
6,519,323.00
94259
###
94,259.00
###
6,613,582.00
11,808,950.49
S/.
S/.
S/.
8,315,770.28##
S/.
S/.
S/.
S/.
13,382,258.66
2013
2014
909,111.90
74,670.75
1,336,213.54
0
3729691.45
###
2,305,788.65
78,404.29
1,622,113.09
0
3356722.305
###
00
0
###
11,100,418.00
6,519,323.00
94259
94,259.00
6,613,582.00
14,929,352.28
2015
S/.
3,828,749.60
82,324.50
1,855,281.96
0
3021050.0745
0
0
0
0
6,049,687.64##
0
0
0
0
7,363,028.33##
S/.
98758
98,758.00
S/.
6,148,445.64##
S/.
S/.
108633.8
108,633.80
S/.
7,471,662.13##
###
4,937,967.00
###
S/.
S/.
0
0
0
0
8,787,406.14##
8,906,903.32##
S/.
4,937,967.00
###
###
###
973,077.90
S/.
5,911,044.90
###
12,059,490.53
###
S/.
S/.
1,513,333.89
S/.
6,451,300.89
###
1,955,328.60
6,893,295.60
###
15,800,198.92
###
-540,704.36
2013
4,937,967.00
###
13,922,963.03
###
-250,540.04
119497.18
119,497.18
-870,846.63
2014
2015
S/.
S/.
S/.
S/.
S/.
S/.
S/.
11,961,549.63
953,177.39
12,914,727.02
12,914,727.02
S/.
S/.
S/.
S/.
S/.
S/.
S/.
13,196,204.58
1,051,563.08
14,247,767.66
14,247,767.66
S/.
S/.
S/.
S/.
S/.
S/.
S/.
14,148,747.52
1,127,468.16
15,276,215.68
15,276,215.68
S/.
S/.
S/.
-5,571,058.34
-441,902.59
-
S/.
S/.
S/.
-6,000,937.19
-487,515.18
-
S/.
S/.
S/.
-6,292,615.96
-522,705.53
-
S/.
S/.
-6,012,960.93
6,901,766.09
S/.
S/.
-6,488,452.37
7,759,315.29
S/.
S/.
-6,815,321.49
8,460,894.19
S/.
S/.
S/.
S/.
-1,572,855.00
-2,172,039.00
-3,744,894.00
3,156,872.09
S/.
S/.
S/.
S/.
-1,572,855.00
-2,172,039.00
-3,744,894.00
4,014,421.29
S/.
S/.
S/.
S/.
-1,572,855.00
-2,172,039.00
-3,744,894.00
4,716,000.19
S/.
-1,612,304.00
S/.
-1,612,304.00
S/.
-1,612,304.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1,544,568.09
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
2,402,117.29
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
3,103,696.19
S/.
S/.
-154,456.81
1,390,111.28
S/.
S/.
-240,211.73
2,161,905.56
S/.
S/.
-310,369.62
2,793,326.57
S/.
S/.
-417,033.38
973,077.90
S/.
S/.
-648,571.67
1,513,333.89
S/.
S/.
-837,997.97
1,955,328.60
2016
2017
S/.
S/.
S/.
S/.
6,611,486.43
2,201,882.12
2,201,882.12
S/.
S/.
S/.
S/.
8,814,939.85
2,230,854.25
2,230,854.25
S/.
S/.
S/.
S/.
S/.
S/.
###
1,385,738.50
1,385,738.50
-
S/.
S/.
S/.
S/.
S/.
S/.
S/.
1,280,195.28
1,280,195.28
-
10,199,107.05
S/.
S/.
S/.
S/.
0
0
17,619,741.00
11,100,418.00
6,519,323.00
94259
94,259.00
6,613,582.00
16,812,689.05
2016
S/.
12,325,989.39
S/.
S/.
S/.
S/.
S/.
0
0
###
11,100,418.00
6,519,323.00
94259
94,259.00
6,613,582.00
18,939,571.39
2017
S/.
5,499,901.27
7,329,720.49
86,440.73
90,762.76
2,249,314.66
2,560,390.57
0
0
2718945.06705
2447050.560345
S/.
0
0
0
0
10,554,601.73
0
0
0
0
12,427,924.38
131446.898
131,446.90 S/.
10,686,048.62
S/.
12,572,515.97
S/.
4,937,967.00
S/.
S/.
S/.
2,473,996.09
7,411,963.09
144591.5878
144,591.59
###
S/.
S/.
S/.
18,098,011.72
3,029,332.53
7,967,299.53
20,539,815.50
-S/. 1,285,322.66
-S/. 1,600,244.11
2016
2017
S/.
S/.
S/.
S/.
S/.
S/.
S/.
15,295,283.96
1,218,831.96
16,514,115.91
16,514,115.91
S/.
S/.
S/.
S/.
S/.
S/.
S/.
16,529,640.21
1,317,193.83
17,846,834.04
17,846,834.04
S/.
S/.
S/.
-6,664,877.28
-565,062.70
-
S/.
S/.
S/.
-7,070,507.45
-610,664.25
-
S/.
S/.
-7,229,939.99
9,284,175.93
S/.
-7,681,171.71
S/. 10,165,662.33
S/.
S/.
S/.
S/.
-1,572,855.00
-2,172,039.00
-3,744,894.00
5,539,281.93
S/.
S/.
S/.
S/.
-1,572,855.00
-2,172,039.00
-3,744,894.00
6,420,768.33
S/.
-1,612,304.00
S/.
-1,612,304.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
3,926,977.93
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
4,808,464.33
S/.
S/.
-392,697.79
3,534,280.13
S/.
S/.
-480,846.43
4,327,617.90
S/.
S/.
-1,060,284.04
2,473,996.09
S/.
S/.
-1,298,285.37
3,029,332.53
Rotacion ctas x pagar

Rotacion de inventarios
Rotacion de cuentas por pagar
compras
2013
65
90
80
5,862,565.17
2014
60
82
90
6,463,137.40
2015
52
77
98
6,795,117.77
2016
48
69
112
7,157,956.94
2017
45
60
120
7,575,628.49
Analisis de Ratios
Ratios de liquidez
2009
liquidez corriente o general
1.77
Prueba acida
1.31
Liquidez severa
0.30
Capital de trabajo
0.77
Ratio de Gestion
2009
Rotacion cuentas por cobrar
112 dias
Rotacion de inventario
119 dias
Rotacion Cuentas por pagar
138 dias
Tiempo Capital Inmovilizado

Cuentas por pagar
Ciclo
Rotacion Capital de Trabajo
Rotacion Capital de Activo Fijo
Ratios de Endeudamiento
231.00
137.6
-93.4
102 dias
60 dias
2009
Dependencia Financiera
58.64%
Endeudamiento Patrimonial
141.78%
Endeudamiento Patrimonial LP
34.29%
Endeudamiento Patrimonial CP
107.50%
Ratio de Rentabilidad
2009
Costo de ventas
51.22%
Gasto Operativo
29.13%
Gasto Financiero
1.93%
Costos Totales
82.29%
Rendimiento para el Acc y Acree
2009
Utilidad Neta / Capital (ROE)
13.17%
Utilidad Neta / Activo Fijo (ROA)
26.83%
Utilidad por Accion
16.08%
2010
2011
2012
1.73
1.27
1.18
1.34
0.91
0.77
0.40
0.18
0.19
0.74
0.30
0.20
2010
2011
2012
99 dias
84 dias
71 dias
94 dias
109 dias
99 dias
135 dias
146 dias
74 dias
193.00
135.0
-58.0
193.00
146.1
-46.9
170.00
74.1
-95.9
92 dias
41 dias
29 dias
50 dias
212 dias
185 dias
2010
2011
2012
53.56%
63.39%
65.45%
115.32%
173.13%
189.41%
25.28%
84.73%
94.03%
90.04%
88.40%
95.37%
2010
2011
2012
52.76%
49.09%
47.33%
25.93%
31.91%
29.50%
3.31%
4.42%
5.68%
82.00%
85.41%
82.52%
2010
2011
2012
13.22%
2.48%
7.35%
36.56%
1.78%
6.04%
18.51%
2.66%
7.98%
1
2013 E
2
2014 E
3
2015 E
0.86
0.92
0.95
0.61
0.72
0.78
0.22
0.40
0.53
-0.14
-0.08
-0.05
1
2013 E
2
2014 E
3
2015 E
55 dias
51 dias
44 dias
90 dias
82 dias
77 dias
70 dias
77 dias
83 dias
145.00
69.5
-75.5
133.00
76.6
-56.4
121.00
83.3
-37.7
-24 dias
-15 dias
-11 dias
182 dias
165 dias
154 dias
2013 E
2014 E
2015 E
52.07%
55.83%
59.66%
104.02%
115.82%
129.21%
1.67%
1.68%
1.73%
102.35%
114.13%
127.48%
1
2013 E
2
2014 E
3
2015 E
46.56%
45.54%
44.61%
29.00%
26.28%
24.51%
0.00%
0.00%
0.00%
75.56%
71.82%
69.13%
1
2013 E
2
2014 E
3
2015 E
16.46%
23.46%
28.37%
14.93%
23.21%
29.99%
19.71%
30.65%
39.60%
4
2016 E
5
2017 E
0.97
0.99
Ratios de liqui
2
1.5
1
0.84
0.89
0.63
0.71
-0.03
-0.01
4
2016 E
5
2017 E
41 dias
38 dias
0.5
0
-0.5
Ratio de Gesti
250
69 dias
60 dias
96 dias
87 dias
110.00
95.9
-14.1
98.00
87.2
-10.8
-8 dias
-2 dias
-50
142 dias
132 dias
-100
2016 E
2017 E
63.56%
66.38%
144.17%
157.80%
1.77%
1.95%
142.40%
155.99%
4
2016 E
5
2017 E
43.78%
43.04%
200
150
100
50
0
Ratios de Endeu
200.00%
150.00%
100.00%
50.00%
0.00%
Dependencia Finan
Endeudamiento Pa
LP
Ratios de Renta
100.00%
80.00%
60.00%
40.00%
20.00%
0.00%
Ratios de Renta
22.68%
20.98%
0.00%
0.00%
66.46%
69.19%
4
2016 E
5
2017 E
33.38%
38.02%
37.95%
46.47%
50.10%
61.35%
100.00%
80.00%
60.00%
40.00%
20.00%
0.00%
Rendimiento para el
70.00%
60.00%
50.00%
40.00%
30.00%
20.00%
10.00%
0.00%
Ratios de liquidez
liquidez corriente o
general
Prueba acida
Liquidez severa
Capital de trabajo
Ratio de Gestion
Tiempo Capital
Inmovilizado
Cuentas por pagar
Ciclo
Ratios de Endeudamiento
Dependencia Financiera
LP
CP
Ratios de Rentabilidad
Costo de ventas
Gasto Operativo
Gasto Financiero
Costos Totales
Ratios de Rentabilidad
Costo de ventas
Gasto Operativo
Gasto Financiero
Costos Totales
ndimiento para el Acc y Acree

Utilidad Neta / Capital
(ROE)
Utilidad Neta / Activo Fijo
(ROA)
Utilidad por Accion
2012
tasa
Total
S/. 3,925,991.00
S/. 4,952,670.00
###
Gasto financiero
S/.
2012
2013
8%
721,104.00
2012
2013
2014
2015
2016
CP
tasa
Perodo
Saldo Inicial
0 S/. 3,925,991.00
1
S/. 0.00
8%
Amortizacin
S/. 3,925,991.00
Inters
S/. 318,859.77
Cuota
S/. 4,244,850.77
Lp
Perodo
tasa
Saldo Inicial
0 S/. 4,952,670.00
1 S/. 3,855,545.26
2 S/. 2,669,314.62
3 S/. 1,386,741.11
4 S/.
-
8%
Amortizacin
S/.
S/.
S/.
S/.
1,097,124.74
1,186,230.64
1,282,573.51
1,386,741.11
Inters
S/.
S/.
S/.
S/.
402,244.23
313,138.33
216,795.47
112,627.86
Cuota
S/.
S/.
S/.
S/.
1,499,368.97
1,499,368.97
1,499,368.97
1,499,368.97

Final Grupo 6

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Final Grupo 6

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PROGRAMA DE ESPECIALIZACIN (PEE)

13 TOTAL ACTIVO CORIENTE

56 Costo de Ventas Reactivos

60 Impto a la Rta 3A Cat

(-) Deprec Acumulada

(-) Deprec Acumulada

Tributos por pagar

Result del Periodo

Ventas Reactivos (USD)

Costo de Ventas Reactivos

13 TOTAL ACTIVO CORIENTE

32 Parte corriente de la deauda L.P.

56 Costo de Ventas Reactivos

60 Impto a la Rta 3A Cat

aca decidimos q vamos a crecer en el mdo,

Rotacion ctas x pagar

liquidez corriente o general

Rotacion cuentas por cobrar

Rotacion Cuentas por pagar

Tiempo Capital Inmovilizado

Rendimiento para el Acc y Acree

Utilidad Neta / Capital (ROE)

Utilidad Neta / Activo Fijo (ROA)

Utilidad por Accion

ndimiento para el Acc y Acree

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