SAN FERN

ESTADO DE

2009

Venta de Productos
Costo de Ventas
UTILIDAD BRUTA
Gastos de Administracin
Gastos de Ventas
Otros ingresos (gastos) neto
Ganancia (Prdida) de la baja en Activos Financieros medidos al
Costo Amortizado

1,319,328
-1,153,872
165,456
-31,053
-122,006
27,657
158

UTILIDAD DE OPERACIN (EBIT)

40,212

Gastos Financieros
Ingresos Financieros
Otros Ingresos (Egresos), neto
Diferencia de Cambio, Neta

-18,555

RESULTADOS ANTES DE IMPUESTO (EBT)

45,254

Ingresos (Egresos) extraordinarios neto

Impuestos

-5,020

UTILIDAD NETA

40,234

14,062
9,535
-

Depreciacion y Amort. del Periodo

23,483.00

|::

SAN
ESTADO DE

Caja y Bancos
Cuentas por Cobrar Comerciales, netas
Terceros
Entidades relacionadas
Otras Cuentas por Cobrar (neto)
Existencias
Activos Biolgicos
Gastos Pagados por Anticipado

TOTAL ACTIVO CORRIENTE

Inversiones en subsidiarias, negocios conjuntos y asociadas/ Inversiones Contabilizadas Aplicando el M
Cuentas por Cobrar a Entidades Relacionadas
Activos intangibles distintos de la plusvalia
Inmuebles, Maquinarias y Equipo(neto)
Propiedades de Inversin
Activos Biolgicos(NIC 41)
Otros Activos no financieros

TOTAL ACTIVO NO CORRIENTE

TOTAL

ACTIVO

Otros Pasivos Financieros

Cuentas por pagar comerciales y otras cuentas por pagar

Ctas por Pagar Comerciales
Terceros
Entidades relacionadas
Ctas. Por Pagar Diversas
Parte Corriente Deuda Largo Plazo
Pasivos por Impuestos a las Ganancias
Provisin por Beneficios a los Empleados
TOTAL PASIVO CORRIENTE
Otros Pasivos Financieros
Cuentas por pagar comerciales y otras cuentas por pagar
Provision Benef. Sociales L.P.
Pasivos por impuestos diferidos
TOTAL PASIVO NO CORRIENTE
TOTAL PASIVO
Capital Social
Acciones de Inversion
Reservas
Otras Reservas de Patrimonio
Utilidad acumulada
Utilidad del ejercicio
PATRIMONIO
TOTAL PASIVOS Y PATRIMONIO
Balance Check

SAN FERNANDO S.A.

TADO DE RESULTADOS

2010

2011

2012

1,391,401
-1,089,774

1,647,366
-1,346,009

1,854,208
-1,594,806

301,627

301,357

259,402

-36,958
-126,513
25,824

-45,425
-159,134
-4,599

-55,601
-181,149
12437

163,696

92,199

35,089

-4,272

-7,055

-10,899

9,160

797

622

13,238

12,960

10512

8,323

11178

-284

181,822

107,224

46,502

-28,807

###
-16,445

-10,500

153,015

90,779

36,002

23,693.00

21,526.00

27,090.00

INDICES FINANCIEROS
========================= ====================================
========================= ====================================

LIQUIDEZ
Razn Corriente
Prueba cida
Capital de Trabajo
__________________________ ______________________________________

ACTIVIDAD
Periodo Promedio de Cobro
Periodo Promedio de Inventarios
Periodo Prom Cuentas por Pagar
Ciclo Operativo
Ciclo de Conversion Efectivo
__________________________ ______________________________________

ENDEUDAMIENTO
Relacin Deuda/Patrimonio
Grado de Propiedad
__________________________ ______________________________________

CRECIMIENTO Y RENTABILIDAD
Crecimiento Ventas
Utilidad a ventas
Gastos Financ. a ventas
Utilidad a Activos (ROA)
Utilidad a Patrimonio (ROE)

Promedio Mensual de Ventas

========================= ====================================

DUPONT
Margen Neto
Rotacion Activos
Mult, Capital

EBITDA
EBITDA/Gastos Financieros

EBIT/EBITDA
========================= ====================================

MEDIDAS DE DESEMPEO
========================= ====================================

NOPATNOPATNOPATNOPAT
UTILIDAD NETA
FEN=FCO
FEN/EBITDA
CI = COT =IC
ACO
PCO
CTNO
AFN utilizado

CI/ACTIVOS TOTALES
FCL
ROIC
WACC
EVA

========================= ====================================

SAN FERNANDO S.A.

TADO DE SITUACION FINANCIERA

2009

2010

2011

45,666

26,847

26,760

86,108
463
21,669
115,916
126,137
2,658

100,009
435
11,186
217,829
128,922
2,273

77,505
12,273
4,027
273,276
91,749
2,157

398,617.00

487,501.00

487,747.00

31,739

44,111

54,610

2,054
227,329
1,541

2,884
231,277
###
1,158

4,735
694,361
8,052
722
6,838

262,663.00

279,430.00

769,318.00

661,280

766,931

1,257,065

136,551

82,573

86,483

146,311

163,339

38,513

25,155

1,574

13,425

166,602
12,364
23,309

13,436
322,949

284,492

11,017

3,988

4,261

###
4,375

302,194
12,441
32,529
17,000
65,257

15,278

8,363

127,227

338,227

292,855

429,421

274,184

295,302

405,382

21,848

25,872

-13,213
40,234

-113
153,015

41,174
52,670
237,639
90,779

323,053

474,076

827,644

661,280

766,931

1,257,065

2013

2014

2009

2,083,396
-1,771,749

2,265,500
-1,922,527

100.00%

311,647

342,973

12.54%

-59,316
-192,741
7,999

-60,827
-191,587
-29,653

-2.35%

-87.46%

-9.25%
2.10%
0.01%

67,589

60,906

3.05%

-18,306

-22,995

-1.41%

1,286

413

1.07%

-4,142

3,989

0.72%

-21,322

-10,375

25,105

31,938

3.43%

-9,999

-2,824

-0.38%

15,106

29,114

3.05%

30,233.00

33,460.00

================= =================== =================== ===============================

2009

2010

2011

2012

========================================================= ===============================

1.23
1.71
1.61
1.34
0.48
0.49
0.41
0.29
75,668
203,009
185,553
159,195
____________________________________________________________________________________________

24
76

26
115

20
98

19
111

46

54

48

78

99
141
117
130
53
87
69
52
____________________________________________________________________________________________

1.05
0.62
0.52
0.76
48.85%
61.81%
65.84%
56.85%
____________________________________________________________________________________________

3.05%
1.41%
6.08%
12.45%

5.46%
11.00%
0.31%
19.95%
32.28%

18.40%
5.51%
0.43%
7.22%
10.97%

12.56%
1.94%
0.59%
2.35%
4.13%

========================================================================================
12.45%
3.05%
2.00
2.05

63,695.00
3.43
0.63

32.28%
11.00%
1.81
1.62

187,389.00
43.86
0.87

10.97%
5.51%
1.31
1.52

113,725.00
16.12
0.81

4.13%
1.94%
1.21
1.76

62,179.00
5.71
0.56

========================================================================================

========================================================================================

2009

2010

2011

2012

28,148.40

114,587.20

64,539.30

24,562.30

40,234

153,015

90,779

36,002

63,717.00

176,708.00

112,305.00

63,092.00

1.00

0.94

0.99

1.01

457,329

532,597

988,979

1,074,410

374,290
147,885
226,405

474,042
176,764
297,278

481,563
192,402
289,161

603,105
361,666
241,439

230,924

235,319

699,818

832,971

0.69

0.69

0.79

0.70

39,319.20

-391,842.70

-60,868.70

6.15%

21.51%

6.53%

2.29%

8.00%

8.00%

8.00%

8.00%

-8,437.92

71,979.44

-14,579.02

-61,390.50

===================================== =================== ===============================

2012

2013

2014

14,338

18,655

56,549

90,088
7,099
19,994
396,990
94,590
2,872

91,216
6,777
50,486
329,680
89,260
7,431

69,480
12,289
22,254
425,024
110,084
7,532

625,971.00

593,505.00

703,212.00

68,507
5,210
13,695
818,934
2,020
342

65,739
5,711
12,468
868,694
1,586
323

70,090
2,975
11,232
1,084,549
1,441
398

908,708.00

954,521.00

1,170,685.00

1,534,679

1,548,026

1,873,897

87,778

174,745

253,969

341,711
4,684
17,332

234,993
17,339
38,817

207,634
5,546
46,040

15,271

21,892

20,228

466,776
100,370
3,882
12,851
78,345

487,786
84,864
2,359
13,106
76,321

533,417
195,584
371
7,383
96,843

195,448

176,650

300,181

662,224

664,436

833,598

735,577

774,964

800,900

70,915
29,961
36,002

5,096
67,505
20,919
15,106

8,699
201,586
0
29,114

872,455

883,590

1,040,299

1,534,679

1,548,026

1,873,897

ANLISIS VERTICAL ( EN PORCENTAJE)

2010

2011

2012

2013

2014

100.00%

100.00%

100.00%

100.00%

100.00%

-78.32%

-81.71%

-86.01%

-85.04%

-84.86%

21.68%

18.29%

13.99%

14.96%

15.14%

-2.66%

-2.76%

-3.00%

-2.85%

-2.68%

-9.09%

-9.66%

-9.77%

-9.25%

-8.46%

1.86%

-0.28%

0.67%

0.38%

-1.31%

-0.02%

0.00%

0.00%

0.00%

0.00%

11.76%

5.60%

1.89%

3.24%

2.69%

-0.31%

-0.43%

-0.59%

-0.88%

-1.02%

0.66%

0.05%

0.03%

0.06%

0.02%

0.95%

0.79%

0.57%

-0.20%

0.18%

0.51%

0.60%

-1.02%

-0.46%

13.07%

6.51%

2.51%

1.21%

1.41%

-2.07%

-1.00%

-0.57%

-0.48%

-0.12%

11.00%

5.51%

1.94%

0.73%

1.29%

============================================

2013

2014

============================================

______________________________________________

______________________________________________

______________________________________________

das
das
das
das
das

============================================

============================================

============================================
-

============================================

ANALISIS VERTICAL ( EN PORCENTAJE)

2009

2010

2011

2012

2013

6.91%
0.00%

3.50%
0.00%

2.13%
0.00%

0.93%
0.00%

1.21%
0.00%

0.07%
3.28%
17.53%
19.07%
0.40%

0.06%
1.46%
28.40%
16.81%
0.30%

0.98%
0.32%
21.74%
7.30%
0.17%

0.46%
1.30%
25.87%
6.16%
0.19%

0.44%
3.26%
21.30%
5.77%
0.48%

60.28%

63.57%

38.80%

40.79%

38.34%

4.80%

5.75%

4.34%

0.31%
34.38%
0.23%
0.00%

0.38%
30.16%
0.00%
0.15%
0.00%

0.38%
55.24%
0.64%
0.06%
0.54%

4.46%
0.34%
0.89%
53.36%
0.13%
0.02%
0.00%

4.25%
0.37%
0.81%
56.12%
0.10%
0.02%
0.00%

39.72%

36.43%

61.20%

59.21%

61.66%

100.00%

100.00%

100.00%

100.00%

100.00%

20.65%

10.77%

6.88%

5.72%

11.29%

0.00%

0.00%

0.00%

0.00%

0.00%

5.82%

3.28%

0.98%
1.85%

0.31%
1.13%

1.12%
2.51%

0.24%
0.00%

1.75%
0.00%

0.00%
1.07%

0.00%
1.00%

0.00%
1.41%

48.84%

37.09%

24.04%

30.42%

31.51%

1.67%
0.00%
0.00%
0.64%

0.52%
0.00%
0.00%
0.57%

0.99%
2.59%
1.35%
5.19%

6.54%
0.25%
0.84%
5.10%

5.48%
0.15%
0.85%
4.93%

2.31%

1.09%

10.12%

12.74%

11.41%

51.15%

38.19%

34.16%

43.15%

42.92%

41.46%

38.50%

32.25%

47.93%

50.06%

3.30%
0.00%
-2.00%

3.37%
0.00%
-0.01%

3.28%
4.19%
18.90%

0.00%
4.62%
1.95%

0.33%
4.36%
1.35%

48.85%

61.81%

65.84%

56.85%

57.08%

100.00%

100.00%

100.00%

100.00%

100.00%

ANLISIS HORIZONTAL ( EN PORCEN

2010

2011

2012

5.46%

18.40%

12.56%

-5.56%

23.51%

18.48%

82.30%

-0.09%

-13.92%

19.02%

22.91%

22.40%

3.69%

25.78%

13.83%

-6.63%

-117.81%

-370.43%

307.08%

-43.68%

-61.94%

-76.98%

65.15%

54.49%

-34.86%

-91.30%

-21.96%

38.84%

-2.10%

-18.89%

-279.75%

34.30%

301.78%

-41.03%

-56.63%

473.84%

-42.91%

-36.15%

280.31%

-40.67%

-60.34%

2014

BASE

3.02%
0.00%

2.95%
0.00%

0.66%
1.19%
22.68%
5.87%
0.40%

0.44%
1.80%
22.92%
10.16%
0.32%

37.53%

46.55% #REF!

3.74%
0.16%
0.60%
57.88%
0.08%
0.02%
0.00%

4.56%
0.29%
0.56%
47.85%
0.19%
0.08%
0.09%

62.47%

53.45% #REF!

100.00%

100% #REF!

13.55%

11.48%

2010

#REF!
#REF!
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#REF!
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#REF!
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0.00%

0.00%

0.30%
2.46%

0.68%
2.84%

0.00%
1.08%

0.33%
0.76%

28.47%

33.39%

10.44%
0.02%
0.39%
5.17%

4.27%
0.50%
0.57%
3.60%

16.02%

8.95%

44.48%

42.34%

42.74%

42.16%

0.46%
10.76%
0.00%

1.79%
3.99%
3.37%

55.52%

57.66%

100.00%

100% #REF!

#REF!
#REF!

#REF!

NTAL ( EN PORCENTAJE)

2013

2014

12.36%

8.74%

100.00%

11.09%

8.51%

-83.90%

20.14%

10.05%

16.10%

6.68%

2.55%

6.40%

-0.60%

-35.68%

-470.71%

-2.72%
-8.46%
0.57%

92.62%

-9.89%

5.50%

67.96%

25.61%

106.75%

-67.88%

-139.40%

-196.31%

-290.75%

-51.34%

-0.77%
0.31%
0.50%
0.00%

-46.01%

27.22%

5.54%

-4.77%

-71.76%

-0.77%

-58.04%

92.73%

4.77%

BASE

#REF!

2011

2012

2013

#REF!

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#REF!

#REF!
#REF!

#REF!

PROYECCIONES

2015

2016

2017

2018

#REF!

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#REF!

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#REF!
#REF!

2019

#REF!

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#REF!

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#REF!

#REF!

#REF!
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