Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
COMPAA COMERCIAL S. A.
ESTADO DE SITUACIN FINANCIERA
AL 31 de Diciembre
(en miles de Q)
AO 2
Monto
ACTIVOS
Activos Corrientes
Inversionea a largo plazo
Propiedad, planta y equipo
Activos intangibles
Total Activos
PASIVOS
Pasivos corrientes
Pasivos no corrientes
Total Pasivos
PATRIMONIO
Acciones preferentes
Acciones comunes
Utilidades retenidas
Total patrimonio
Total pasivo y patrimonio
550,000.00
95,000.00
444,500.00
50,000.00
1,139,500.00
48.3%
8.3%
39.0%
4.4%
100.0%
189,900.00
100,000.00
289,900.00
16.7%
8.8%
25.4%
150,000.00
500,000.00
199,600.00
849,600.00
1,139,500.00
13.2%
43.9%
17.5%
74.6%
100.0%
COMPAA COMERCIAL S. A.
ESTADO DE RESULTADOS
Ventas
devoluciones sobre ventas
Ventas netas
Costo de ventas
Utilidad bruta
Gastos de venta
Gastos de administracin
Total gastos de operacin
Utilidad en operacin
AL 31 de Diciembre
(en miles de Q)
AO 2
Monto
1,530,500.00
32,500.00
1,498,000.00
- 1,043,000.00
455,000.00
191,000.00
104,000.00
295,000.00
160,000.00
%
102.2%
-2.2%
100.0%
-69.6%
30.4%
-12.8%
-6.9%
-19.7%
10.7%
Otros ingresos
Otros gastos
Utilidad antes de ajustes por inflacin
Ajustes por inflacin
Utilidad antes del impuesto
Gastos de impuestos
Utilidad neta
8,500.00
6,000.00
162,500.00
2,500.00
160,000.00
56,600.00
103,400.00
0.6%
-0.4%
10.8%
-0.2%
10.7%
-3.8%
6.9%
S VERTICAL
S. A.
NCIERA
AO 1
Monto
533,000.00
177,500.00
470,000.00
50,000.00
1,230,500.00
43.3%
14.4%
38.2%
4.1%
100.0%
45.8%
11.4%
38.6%
4.2%
100.0%
45.8%
12.3%
38.6%
4.2%
100.0%
235,300.00
200,000.00
435,300.00
19.1%
16.3%
35.4%
17.9%
12.5%
30.4%
18.0%
13.8%
31.4%
150,000.00
500,000.00
145,200.00
795,200.00
1,230,500.00
12.2%
40.6%
11.8%
64.6%
100.0%
12.7%
42.3%
14.7%
69.6%
100.0%
12.7%
42.3%
15.1%
69.8%
100.0%
S. A.
OS
AO 1
PROMEDIO
SIMPLE
PONDERADO
Monto
1,234,000.00
34,000.00
1,200,000.00
820,000.00
380,000.00
147,000.00
97,400.00
244,400.00
135,600.00
%
102.8%
-2.8%
100.0%
-68.3%
31.7%
-12.3%
-8.1%
-20.4%
11.3%
265,467.31
11,000.00
12,000.00
134,600.00
1,700.00
132,900.00
48,700.00
84,200.00
0.9%
-1.0%
11.2%
-0.1%
11.1%
-4.1%
7.0%
230,872.82
496,340.13
1,083,000.00
0.45830113
ANALISIS HORIZONTAL
COMPAA COMERCIAL S. A.
ESTADO DE SITUACIN FINANCIERA
AL 31 de Diciembre
(en miles de Q)
AO 2
Monto
ACTIVOS
Activos Corrientes
Inversionea a largo plazo
Propiedad, planta y equipo
Activos intangibles
Total Activos
PASIVOS
Pasivos corrientes
Pasivos no corrientes
Total Pasivos
PATRIMONIO
Acciones preferentes
Acciones comunes
Utilidades retenidas
Total patrimonio
Total pasivo y patrimonio
AO 1
Monto
550,000.00
95,000.00
444,500.00
50,000.00
1,139,500.00
533,000.00
177,500.00
470,000.00
50,000.00
1,230,500.00
189,900.00
100,000.00
289,900.00
235,300.00
200,000.00
435,300.00
150,000.00
500,000.00
199,600.00
849,600.00
1,139,500.00
150,000.00
500,000.00
145,200.00
795,200.00
1,230,500.00
COMPAA COMERCIAL S. A.
ESTADO DE RESULTADOS
AL 31 de Diciembre
(en miles de Q)
AO 2
Monto
Ventas brutas
1,530,500.00
devoluciones sobre ventas
32,500.00
Ventas netas
1,498,000.00
Costo de ventas
- 1,043,000.00
Utilidad bruta
455,000.00
Gastos de venta
191,000.00
Gastos de administracin
104,000.00
Total gastos de operacin
295,000.00
Utilidad en operacin
160,000.00
AO 1
Monto
1,234,000.00
34,000.00
1,200,000.00
820,000.00
380,000.00
147,000.00
97,400.00
244,400.00
135,600.00
Otros ingresos
Otros gastos
Utilidad antes de ajustes por inflacin
Ajustes por inflacin
Utilidad antes del impuesto
Gastos de impuestos
Utilidad neta
8,500.00
6,000.00 162,500.00
2,500.00 160,000.00
56,600.00 103,400.00
11,000.00
12,000.00
134,600.00
1,700.00
132,900.00
48,700.00
84,200.00
NTAL
Aumentos (Disminucin)
Absoluto
Relativo
17,000.00
82,500.00
25,500.00
- 91,000.00
3.2%
-46.5%
-5.4%
0.0%
-7.4%
45,400.00
- 100,000.00
-145,400.00
-19.3%
-50.0%
-33.4%
54,400.00
54,400.00
- 91,000.00
0.0%
0.0%
37.5%
6.8%
-7.4%
Aumentos (Disminucin)
Absoluto
Relativo
296,500.00
24.0%
1,500.00
-4.4%
298,000.00
24.8%
- 223,000.00
27.2%
75,000.00
19.7%
44,000.00
29.9%
6,600.00
6.8%
50,600.00
20.7%
24,400.00
18.0%
2,500.00
6,000.00
27,900.00
800.00
27,100.00
7,900.00
19,200.00
-22.7%
-50.0%
20.7%
47.1%
20.4%
16.2%
22.8%
AO 3
12.00
48.00
192.00
408.00
660.00
432.00
84.00
24.00
540.00
1,200.00
144.00
120.00
120.00
384.00
720.00
72.00
24.00
816.00
1,200.00
%
1%
4%
16%
34%
55%
36%
7%
2%
45%
100%
12%
10%
10%
32%
60%
6%
2%
68%
100%
AO 2
20.00
50.00
150.00
300.00
520.00
350.00
70.00
60.00
480.00
1,000.00
100.00
100.00
200.00
720.00
60.00
20.00
800.00
1,000.00
0.04510204
%
2%
5%
15%
30%
52%
35%
7%
6%
48%
100%
10%
10%
0%
20%
72%
6%
2%
80%
100%
AO 1
5.00
25.00
40.00
150.00
220.00
210.00
50.00
20.00
280.00
500.00
80.00
120.00
200.00
250.00
40.00
10.00
300.00
500.00
%
1%
5%
8%
30%
44%
42%
10%
4%
56%
100%
16%
24%
0%
40%
50%
8%
2%
60%
100%
PROMEDIO AO 3 Y 2
PROMEDIO AO 2 Y 1
SIMPLE PONDERADO SIMPLE
PONDERADO
2%
2%
2%
2%
5%
5%
5%
5%
16%
16%
12%
14%
32%
32%
30%
30%
54%
54%
48%
50%
36%
36%
39%
38%
7%
7%
9%
8%
4%
5%
5%
6%
47%
46%
52%
51%
100%
100%
100%
100%
11%
11%
13%
13%
10%
10%
17%
18%
5%
10%
0%
0%
26%
28%
30%
30%
66%
66%
61%
66%
6%
6%
7%
7%
2%
2%
2%
2%
74%
74%
70%
75%
100%
100%
100%
100%
AO 3 Y AO 2
AO 2 Y AO 1
AUMENTO O DISMINUCION
AUMENTO O DISMINUCION
ABSOLUTO
8.00
2.00
42.00
108.00
140.00
82.00
14.00
36.00
60.00
200.00
44.00
20.00
120.00
184.00
12.00
4.00
16.00
200.00
RELATIVO ABSOLUTO
-40%
15.00
-4%
25.00
28%
110.00
36%
150.00
27%
300.00
23%
140.00
20%
20.00
-60%
40.00
13%
200.00
20%
500.00
44%
20.00
20% 20.00
120%
92%
0%
470.00
20%
20.00
20%
10.00
2%
500.00
20%
500.00
RELATIVO
300%
100%
275%
100%
136%
67%
40%
200%
71%
100%
25%
-17%
0%
0%
188%
50%
100%
167%
100%