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ESCUELA DE CONTABILIDAD
FINANZAS CORPORATIVAS
EMPRESA DE CEMENTOS PACASMAYO S.A.A., y COMPARACION CON
OTRAS EMPRESAS DEL SECTOR
INDICADORES FINANCIEROS
DOCENTE:
MG(c) ING. ANGEL DANIEL RODRIGUEZ CASTRO
ALUMNOS:
XXXXXXXXXXXXXXXXX(Delegado Grupo)
XXXXXXXXXXXXX
Chimbote - Per
May-14
CONTABILIDAD GERENCIAL
CEMENTOS
SMAYO S.A.A.
ANGEL RODR
Cemento Andino
Cementos Lima
Cementos
Pacasmayo
Partic.
%
24
32
21
Cementos Selva
Cementos Sur
Yura
13
Otros
Otros
Yura 3%
13%
Cemento
Cementos Sur 24%
4%
Cemento
Cementos Selva
32%
3%
Cementos Pacasmayo
21%
C. Portland
Adicionados
I(PM
IP
)
MS 1Co
x
x
x
x
x
x
x
x
x
x
x
x
x
x
Otros
Yura 3%
13%
Cemento Andino
ntos Sur 24%
Cementos Lima
os Selva
32%
s Pacasmayo
costos de ventas(operacionales)
2007
2008
374,285
421,547
509,242
392,723
421,547
509,242
-152,074
-169,735
-249,666
18,438
-152,074
39%
-169,735
40%
-249,666
49%
UTILIDAD BRUTA
240,649
61%
251,812
60%
259,576
51%
Gastos de ventas
-12,855
5%
-13,325
4%
-25,299
6%
Gastos de administracion
-75,151
28%
-88,493
30%
-88,284
22%
Otros ingresos
Otros gastos
UTILIDAD OPERATIVA
Ingresos financieros
Gastos financieros
Otros Ingresos
Otros Gastos
1,446
38,422
47,429
-1,697
-10,327
-20,794
152,392
178,089
172,628
19,155
15,282
7,898
-23,052
9%
-16,937
6%
-24,433
9,055
6,697
157,550
183,131
156,834
-15,869
-18,125
-17,210
Impuesto a la renta
-44,010
-48,936
-46,466
97,671
116,070
93,158
-92,916
-20,156
I
I
23,154
73,002
97,671
-264,829
81%
-298,817
6%
741
80%
-408,476
83%
Ing. ROD Ing. Ing. ROD Ing. Ing. ROD Ing. Ing. ROD Ing. Ing. ROD Ing. Ing. ROD Ing. Ing. ROD
PACASMAYO S.A.A.
CEMENTOS LIMA S.A.A.
2009
2010
2006
2007
2008
2009
2010
550,849
623,677
741,684
850,907
949,668
921,004
1,049,373
8,117
13,233
20,063
24,152
42,997
550,849
623,677
749,801
864,140
969,731
945,156
1,092,370
-279,818
-305,256
-414,014
-413,823
-458,436
-456,862
-505,839
-279,818
51%
-305,256
49%
271,031
49%
318,421
51%
-8,229
2%
-8,083
2%
-106,136
26%
-113,534
25%
-6,741
-11,168
-20,719
-26,520
-29,473
-420,755
-424,991
-479,155
-483,382
-535,312
329,046 44%
439,149 51%
490,576 51%
461,774 49%
557,058
-27,426
-30,178
-44,899
-61,426
9%
-70,792
-105,828 15%
-114,052
5%
-96,428 17%
5%
-105,250 18%
7%
-113,700 16%
240
330
56
18,489
33,383
4,133
10,137
3,097
9,923
-2,687
-17,024
-2,586
-3,845
-6,020
-9,421
172,468
213,163
205,192
305,508
338,599
291,653
372,716
4,114
4,522
9,986
6,562
3,796
36,045
16,613
-16,813
4%
5,742
-15,058
3%
67,766
-6,760
1%
6,049
-12,479
2%
-48,181
7%
-46,333
7%
-59,145
13,089
8,070
16,291
-25,090
212,709
312,680
302,284
297,656
305,094
-20,471
-29,892
-30,906
-28,948
-33,670
5,793
-7,551
9,528
1,857
175,039
272,250
-51,316
-64,643
-55,271
-80,709
-83,445
-78,159
-93,642
123,722
207,607
136,967
202,079
187,933
190,549
177,782
123,722
207,607
136,967
202,079
187,933
190,549
177,782
-413,683
83%
-458,955
79%
-558,920 23%
-575,484 26%
-689,780 30%
-702,989 30%
-763,632
Ing. Ing. ROD Ing. Ing. ROD Ing. Ing. ROD Ing. Ing. ROD Ing. Ing. RODRIGUEZ CASTRO ANGEL
CEMENTOS ANDINO S.A.
2010
51%
2006
2007
2008
2009
2010
329,971
365,068
378,928
378,783
434,017
329,971
365,068
378,928
378,783
434,017
-149,697
-161,296
-185,616
-196,602
-219,751
-37,956
-42,255
-40,918
-42,230
-27,810
-187,653
-203,551
-226,534
-238,832
-247,561
142,318 43%
161,517 44%
152,394
40%
139,951
37%
186,456
9%
-2,513
1%
-2,475
1%
-2,513
1%
-2,268
1%
-2,275
15%
-15,475
7%
-20,918
9%
-21,777
8%
-20,415
8%
-23,781
8%
32%
1,334
2,595
2,192
-408
-930
123,922
137,194
129,438
119,863
162,592
3,773
3,383
2,097
603
1,186
-8,665
4%
-7,172
3%
-7,225
3%
-4,200
2%
-9,711
119,030
133,405
124,310
116,266
154,067
-11,967
-14,056
-126,867
-11,863
-15,671
-32,311
-37,952
-34,741
-32,030
-42,312
74,752
81,397
76,702
72,373
96,084
74,752
81,397
76,702
72,373
96,084
-214,714 12%
-235,046 13%
-258,049
12%
-265,715
10%
-283,328
-1,389
-2,265
-806
-3,983
-1,718
-1,666
1,205
4,490
-108
-9,018
-6,944
18,569
59,678
146,849
169,918
RODRIG RODRIG RODRIG RODRIG RODRIG RODRIG RODRIG RODRIG RODRIG RODRIGUEZ CASTRO AN
CEMENTOS LIMA S.A.A.
2006
2007
901,989
960,993
2008
1,115,580
2009
1,096,752
1,293,150
2006
2007
2008
2009
2010
453,093
453,093
464,544
464,478
528,141
131
1,017
35,829
25,638
36,141
8,631
3,362
3,362
945
-442,492
-526,124
-671,432
-636,123
-747,957
-209,201
-204,967
-243,819
-243,617
-306,345
-65,713
-73,077
-84,101
-85,346
-93,719
-36,260
-36,261
-42,983
-43,153
-45,298
-88,712
-125,998
-171,454
-117,444
-78,190
-71,743
-71,743
-72,588
-65,391
-66,999
-6,895
-10,500
-27,289
-45,709
-53,884
-2,810
-2,809
-3,800
-4,550
-4,201
298,177
261,123
186,942
248,271
328,031
136,441
140,675
102,299
107,898
106,315
3,318
245
276
-232,756
1,154
415
5,616
1,827
-260,603
-60,952
-67,358
-5,826
1,162
1,997
949
949
89
-293,922
-361,022
-528
-10,987
-31,125
-31,125
-28,501
-71,939
-34,035
-8,806
-10,424
-50,161
-53,175
-7,321
-7,321
-41,881
-11,072
-15,863
-83,973
-102,331
-105,335
-139,256
-26,125
-26,125
-34,584
-22,260
-14,545
-3,532
-5,939
-5,031
-4,410
-104,632
-105,271
-153,147
-46,634
-41,417
-40,774
-77,813
-46,748
-617
-618
-180,770
-370,208
-413,301
-530,548
-610,283
-64,239
-64,240
40,543
32,221
26,144
439,416
463,741
16,157
25,746
123,207
65,766
160,000
248,520
-89,866
98,315
-47,375
-47,098
-63,940
-44,480
-114,736
-103,979
-56,425
-120,896
104,531
210,307
-3,489
-4,554
31,006
-31,042
-22,988
-5,239
-1,500
-1,500
-8,000
-4,808
-59,782
-103,650
-103,650
-54,336
-18,000
-24,000
335,616
444,502
-105,150
-105,150
-45,000
6,094
69,076
-16,052
53,339
162,250
-32,948
-28,715
-47,333
8,721
22,244
27,517
22,963
6,911
60,250
108,521
91,454
62,739
15,406
24,127
27,517
22,963
6,911
60,250
222,500
75,573
62,739
15,406
24,127
46,371
136,967
202,079
187,933
190,549
177,782
81,397
81,397
76,702
72,373
96,084
91,615
67,226
66,189
63,088
56,692
39,405
39,405
38,192
42,213
27,792
3,906
2,873
4,529
3,794
4,786
17
631
29,854
28,549
26,134
16,044
15,209
-29,318
S DE OPERACIN
2,849
2,849
2,726
17
17
27
8
2,047
2,067
2,067
-1,581
-1,580
-997
1,686
2,693
455
4,688
8,350
5,622
1,048
25,090
14,527
2,733
2,616
-240
-330
-56
-6,049
-13,089
-8,070
-16,291
-8,171
-8,852
-5,288
-20
-75
611
18,792
-30,821
-4,255
1,004
-722
-3,532
5,240
-123
835
25,404
-37,829
1,667
1,667
-861
-13,823
-423
-2,215
2,959
2,473
-6,572
-65,632
14,482
-1,164
-1,106
-2,324
-2,652
-29
-29
-718
-355
-355
776
637
788
-1,106
-13,495
-4,866
-37,389
-1,175
2,398
-8,968
347
-2,835
-1,158
24,542
-10,883
15,212
-27
-27
44
-9,154
-11,619
5,153
5,153
4,308
57
-101
-3,297
1,942
3,564
5,848
-2,346
509
16,031
1,521
1,521
-3,897
7,869
43,220
19,302
11,516
37,927
8,307
8,307
-9,601
-2,282
12,302
2,604
22,787
-3,140
1,454
16,181
-3,299
-3,299
735
-1,938
4,427
-24,195
-43,220
-19,302
-11,806
-15,060
-6,125
248,271
328,031
136,441
140,675
102,299
107,898
106,315
298,177
261,123
186,942
Balance General
2007
2008
2009
2010
ACTIVO
ACTIVO CORRIENTE
131,963
5,220
10,542
90,798
120,029
Inversiones Financieras
Activos Financieros al Valor Razonable con cambios en Ganancias y Prdidas
Activos Financieros Disponibles para la
Venta
Activos Financieros mantenidos hasta el Vencimiento
Activos por Instrumentos Financieros Derivados
Cuentas por Cobrar Comerciales (neto)
Cuentas por Cobrar a Partes Relacionadas
Otras Cuentas por Cobrar (neto)
3,138
10,589
7,727
7,457
5,867
31,078
40,592
29,509
44,970
22,055
2,975
2,853
4,552
1,913
1,482
79,100
90,772
95,415
104,638
118,111
5,315
3,011
4,400
6,663
7,469
253,569
153,037
152,145
256,439
275,013
461,829
423,564
288,976
18,296
30,813
25,495
13,900
461,829
398,069
275,076
312,466
432,372
18,309
14,556
13,083
12,213
15,327
1,193
1,304
357
430
235
362,291
491,927
393,808
432,495
460,733
6,357
8,460
8,826
12,767
5,049
9,524
863,484
942,757
714,208
784,726
952,247
1,117,053
1,095,794
866,353
1,041,165
1,227,260
Existencias (neto)
Activos Biolgicos
Activos no Corrientes mantenidos para la
Venta
Gastos Diferidos
Otros Activos
TOTAL ACTIVO CORRIENTE
ACTIVO NO CORRIENTE
Inversiones Financieras
6,647
13,215
PASIVO Y PATRIMONIO
PASIVOS CORRIENTES
Sobregiros Bancarios
6,456
Obligaciones Financieras
45,575
65,647
50,763
65,047
121,585
23,064
31,324
27,341
25,623
23,957
6,090
1,117
12,585
5,844
5,567
26,293
17,688
20,513
32,585
18,583
33,244
26,631
33,523
4,068
6,089
123,405
147,032
147,710
143,658
217,217
241,614
180,906
121,429
220,652
185,670
2,282
4,208
13,941
57,363
55,313
48,292
34,045
37,708
42,220
Provisiones
Pasivos mantenidos para la Venta
TOTAL PASIVO CORRIENTE
PASIVO NO CORRIENTE
Obligaciones Financieras
Cuentas por Pagar Comerciales
Cuentas por Pagar a Partes Relacionadas
Pasivo por Impuesto Renta y Particip.
Diferidos
Otras Cuentas por Pagar
1,757
Provisiones
Ingresos Diferidos (netos)
TOTAL PASIVO NO CORRIENTE
301,259
240,427
185,419
254,697
223,378
TOTAL PASIVO
424,664
387,459
333,129
398,355
440,595
419,977
419,977
418,777
418,777
418,777
49,575
49,575
49,575
49,575
49,575
PATRIMONIO NETO
Capital
Acciones de Inversin
Capital Adicional
Resultados no Realizados
17,103
5,057
6,895
16,033
Reservas Legales
31,473
33,789
41,089
53,384
74,145
Otras Reservas
-6,743
198,107
187,891
18,726
114,179
228,135
Resultados Acumulados
Diferencias de Conversin
TOTAL PATRIMONIO NETO
TOTAL PASIVO Y PATRIMONIO NETO
692,389
708,335
533,224
642,810
786,665
1,117,053
1,095,794
866,353
1,041,165
1,227,260
REPRESENTANTE LEGAL
CONTADOR
2007
27,517
2008
22,963
2009
6,911
2010
60,250
222,500
2006
108,521
2007
2008
2009
2010
62,739
15,406
24,127
46,371
12,834
5,554
853
601
12,834
5,554
853
601
14,697
17,349
12,071
42,892
47,147
46,143
46,865
13,028
9,763
10,624
6,956
1,716
15,539
15,962
14,859
1,000
1,029
1,748
1,175
10,453
12,934
10,626
12,684
39,156
1,992
3,944
3,168
2,531
1,743
125,870
167,656
230,265
215,113
214,786
84,906
84,331
92,765
92,925
124,878
1,226
1,254
1,210
1,153
1,253
7,067
6,720
7,878
18,761
3,549
26,954
29,399
27,734
13,957
12,306
216,888
284,280
346,100
382,870
554,021
210,673
175,894
130,475
136,286
193,370
97,152
326,426
579,817
858,582
1,187,792
44,894
78,043
104,267
176,206
210,241
97,029
326,303
579,817
858,459
1,176,682
123
123
123
123
11,110
44,894
78,043
104,267
176,206
210,241
6,665
3,350
2,738
32,860
28,903
31,926
32,579
34,070
603,994
629,511
672,459
764,508
902,776
243,416
240,160
296,821
341,303
562,011
49,907
50,566
51,976
53,213
52,837
9,745
9,745
9,745
9,745
9,745
51,688
62,111
78,416
153,962
187,152
41,488
36,240
34,373
34,564
34,385
852,011
1,110,612
1,427,200
1,872,589
2,374,372
329,798
354,443
435,461
552,073
806,637
1,068,899
1,394,892
1,773,300
2,255,459
2,928,393
540,471
530,337
565,936
688,359
1,000,007
123,214
160,702
113,327
153,870
1,179
4,335
28,278
106,967
392,139
48,285
46,785
54,942
75,880
74,976
14,268
16,210
63,947
27,758
39,305
63,847
54,676
43,057
10,189
11,840
13,596
14,086
19,934
17,588
18,097
34,128
1,696
6,719
2,822
24,195
43,220
19,302
11,516
37,927
13,533
21,841
12,240
9,957
22,259
22,841
31,497
28,345
29,476
45,648
66,869
10,831
11,593
9,657
14,083
152,827
257,170
318,062
334,059
706,769
140,572
98,016
96,372
114,097
127,528
160,000
408,520
754,187
926,151
15,874
64,514
287,953
29,098
23,632
37,169
52,734
8,070
10,294
38,181
3,559
1,979
982
2,668
5,362
38,181
189,098
432,152
799,426
989,179
3,559
1,979
16,856
67,182
293,315
191,008
446,268
750,214
1,133,485
1,695,948
144,131
99,995
113,228
181,279
420,843
393,169
393,168
756,996
756,996
756,996
313,314
313,320
313,320
313,320
313,320
50,789
50,789
97,787
97,787
97,787
-8,347
-28,338
-35,762
-51,502
73,853
73,853
92,681
111,846
129,686
62,663
62,663
62,664
62,664
62,664
360,080
447,406
101,718
218,779
339,483
20,363
54,359
76,724
131,096
203,180
-8,245
2,119
-27,672
-40,005
877,891
948,624
1,022,963
1,121,974
1,232,445
396,340
430,342
452,708
507,080
579,164
1,068,899
1,394,892
1,773,177
2,255,459
2,928,393
540,471
530,337
565,936
688,359
1,000,007
GERENTE GENERAL
CONTADOR
REPRESENTATE LEGAL
CONTADOR
2007
wall
2008
wall
CEMENTO
2009
wall
2010
wall
2006
wall
2007
wall
0.08
1.5%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
27.6%
0.08
10.7%
0.01
16.9%
0.01
15.2%
0.01
16.3%
0.01
27.6%
0.02
33.5%
0.03
0.0%
0.05
5.4%
0.00
8.1%
0.00
8.2%
0.00
6.4%
0.00
5.4%
0.00
14.5%
0.01
8.8%
0.08
1.4%
0.00
0.3%
0.00
3.8%
0.00
1.5%
0.00
1.3%
0.00
7.4%
0.01
4.5%
0.02
0.0%
0.00
6.8%
0.00
5.3%
0.00
5.1%
0.00
7.4%
0.00
12.7%
0.00
9.7%
0.08
9.9%
0.01
4.8%
0.00
10.0%
0.01
6.7%
0.01
7.6%
0.01
12.0%
0.01
7.1%
1.0%
0.00
1.8%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.08
56.9%
0.05
46.7%
0.04
36.5%
0.03
55.4%
0.04
42.1%
0.03
0.0%
0.00
35.9%
0.05
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.08
0.5%
0.00
1.1%
0.00
4.2%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.02
13.5%
0.00
14.3%
0.00
14.5%
0.00
8.5%
0.00
8.6%
0.00
20.0%
0.00
6.5%
0.08
0.0%
0.00
0.0%
0.00
0.5%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
100.0%
0.0703 100.0%
0.0641 100.0%
0.0642 100.0%
0.0699 100.0%
0.0688 100.0%
0.0560 100.0%
2008
wall
wall
2010
wall
2006
wall
2007
wall
2008
wall
wall
0.02
21.4%
0.02
10.0%
0.01
9.1%
0.01
0.0%
0.00
0.0%
0.00
1.0%
0.00
0.00
3.8%
0.00
9.4%
0.01
23.1%
0.02
33.5%
0.03
46.8%
0.04
48.5%
0.04
0.00
8.5%
0.00
4.8%
0.00
2.5%
0.00
7.1%
0.00
11.8%
0.01
12.0%
0.01
0.00
2.3%
0.00
1.6%
0.00
2.0%
0.00
1.2%
0.00
6.7%
0.01
2.5%
0.00
0.00
2.6%
0.00
1.0%
0.00
2.2%
0.00
9.4%
0.00
21.8%
0.00
10.8%
0.00
0.01
3.8%
0.00
2.6%
0.00
2.7%
0.00
46.4%
0.04
10.8%
0.01
10.2%
0.01
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.03
54.5%
0.04
66.5%
0.05
54.6%
0.04
0.0%
0.00
0.0%
0.00
14.0%
0.01
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.00
3.2%
0.00
3.3%
0.00
3.1%
0.00
2.5%
0.00
2.0%
0.00
0.9%
0.00
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.00
0.0%
0.00
0.7%
0.00
0.6%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0622 100.0%
0.0694
0.0676 100.0%
0.0740 100.0%
0.0754 100.0%
0.0755 100.0%
0.0708 100.0%
OS ANDINA S.A.A.
2009
%
2010
wall
wall
2.4%
0.00
0.0%
0.00
41.9%
0.03
17.8%
0.01
7.9%
0.00
3.9%
0.00
0.0%
0.00
0.0%
0.00
5.5%
0.00
5.3%
0.00
5.3%
0.00
3.3%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
35.6%
0.03
68.4%
0.05
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
1.5%
0.00
1.3%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0%
0.00
0.0735 100.0%
0.0749
100.0%
PERSPECTIVA FINANCIERA
COMPLETE EL ESTADO DE RESULTADOS USANDO LOS RATIOS. GRAFIQUE Y EXPLIQUE LA TENDENCIA DE LOS RATI
CONCEPTOS
VENTAS NETAS
COSTOS DE VENTA
UTILIDAD BRUTA
GASTOS DE VENTA
GASTOS DE ADMINISTRACION
OTROS INGRESOS
OTROS GASTOS
UTILIDAD OPERATIVA
INGRESOS FINANCIEROS
GASTOS FINANCIEROS
GASTOS EXCEPCIONALES
UTILIDAD NETA
RATIOS
RENTABILIDAD BRUTA
RENTABILIDAD NETA
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
2010
6,370,099.20
6,051,594.24
318,504.96
98,010.00
490,050.00
42,871.78
50,000.00
-276,683.26
460,800.00
-52,800.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
184,116.74
S/.
0.050
0.040
0.100
0.084
S/.
373,283.22
0.150
0.126
NOTA: En relacion al ao anterior: Las Ventas disminuyen 20%; los gastos de ventas, otros ingresos crecen 10%;
los gastos de administracin y otros gastos disminuye 10%; los ingresos financieros decrecen 20%. Y los gastos
financieros crecen en 20%
RA
O EN MILES DE SOLES
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
2013
3,686,400.00
1,638,400.00
2,048,000.00
133,100.00
-364,500.00
32,210.20
-36,450.00
2,348,060.20
-256,000.00
95,040.00
S/. 1,997,020.20
2014
S/. -2,949,120.00
S/. -2,211,840.00
S/. -737,280.00
S/.
146,410.00
S/.
328,050.00
S/.
29,282.00 +
S/.
32,805.00 S/. -1,215,263.00
S/.
204,800.00
S/.
114,048.00
100
80
20
S/. -1,124,511.00
utilidad bruta ventas netas
0.200
0.166
0.250
0.202