SECURE S.A.C.

Activos Pasivo
Activo Corriente Pasivo Corriente
Caja S/. 3,000.00 Cuentas por pagar
Cuentas por cobrar a corto plazo S/. 6,000.00 Cuentas por pagar a terceros
Inventario (Costos) S/. 20,000.00
Total S/. 29,000.00 Total

Activo No Corriente Patrimonio

Inmuebles (Locales) S/. 49,000.00 Capital
Cuentas por cobrar a largo plazo S/. 1,000.00 Resultado acumulado
Depreciación (Computadora) S/. -1,400.00
Total S/. 48,600.00 Total
Total S/. 77,600.00 Total
 Pasivo

S/. 10,000.00
S/. 9,000.00

S/. 19,000.00

Patrimonio
S/. 49,683.46
S/. 8,916.54

S/. 58,600.00
S/. 77,600.00
 Estado de Resultados

Ingresos

Ventas S/. 59,998.50

Costo de Venta S/. 45,000.00

Utilidad Bruta S/. 14,998.50

Gastos Operativos

Gastos de local S/. 450.00

Gastos de Personal S/. 3,600.00
Gastos administrativos S/. 4,050.00

Gastos de Venta S/. 1,000.00

Utilidad Operativa S/. 9,948.50

Gastos financieros S/. 850.00

Resultado Neto antes del impuesto S/. 9,098.50

Impuesto a la Renta 181.96

Resultado Neto S/. 8,916.54

 Costo Cantidad Costo Total
Guantes S/. 5.00 100 S/. 500.00 1000 7
Cascos S/. 4.50 300 S/. 1,350.00 1000 3
Botas S/. 19.00 100 S/. 1,900.00
Zapatos I S/. 35.00 110 S/. 3,850.00 450 20
Zapatos D S/. 40.00 50 S/. 2,000.00
Lentes S S/. 7.00 500 S/. 3,500.00
Anés S/. 35.00 40 S/. 1,400.00
Chalecos S/. 9.00 200 S/. 1,800.00
Mascarillas S/. 14.00 200 S/. 2,800.00
Otros S/. 9.00 100 S/. 900.00
Total S/. 20,000.00

Computadora 3500 1400

Local Colonial 25000
Local Nicolini 20500
Total 49000
 Venta Cantidad Venta Total Costo
7000 Guantes S/. 8.00 1125 S/. 9,000.00 S/. 5.00
3000 Cascos S/. 6.00 900 S/. 5,400.00 S/. 4.50
10000 Botas S/. 25.00 168 S/. 4,200.00 S/. 19.00
9000 Zapatos I S/. 41.00 117 S/. 4,797.00 S/. 35.00
Zapatos D S/. 46.00 104 S/. 4,784.00 S/. 40.00
Lentes S/. 10.00 600 S/. 6,000.00 S/. 7.00
Arnés S/. 42.00 86 S/. 3,612.00 S/. 35.00
Chalecos S/. 13.00 415 S/. 5,395.00 S/. 9.00
Mascarilla S/. 18.00 567 S/. 10,206.00 S/. 14.00
Otros S/. 11.90 555 S/. 6,604.50 S/. 9.00
S/. 59,998.50
 Costo
S/. 5,625.00
S/. 4,050.00
S/. 3,192.00
S/. 4,095.00
S/. 4,160.00
S/. 4,200.00
S/. 3,010.00
S/. 3,735.00
S/. 7,938.00
S/. 4,995.00
S/. 45,000.00
 Aporte Capital S/. 150,000.00
Ganancias S/. 80,000.00
Horizonte 6 años
Impuestos 30%

Inversión
AF (Activo Fijo) 70% S/. 105,000.00
CT (Capital de Trabajo) 30% S/. 45,000.00

Financiamiento

Préstamo S/. 15,000.00

Tasa 18%
Periodos 6

COK 30%

Depreciación
Factor 17% anual

Factor Depreciación Valor en Libros

Año 0 (1/6) S/. 105,000.00
Año 1 16.67% S/. 17,500.00 S/. 87,500.00
Año 2 16.67% S/. 17,500.00 S/. 70,000.00
Año 3 16.67% S/. 17,500.00 S/. 52,500.00
Año 4 16.67% S/. 17,500.00 S/. 35,000.00
Año 5 16.67% S/. 17,500.00 S/. 17,500.00
Año 6 16.67% S/. 17,500.00 S/. -0.00
S/. 105,000.00

Financiamiento (Servicio a la deuda)

Amortización Interés Cuota Saldo Final
Año 0 S/. 15,000.00
Año 1 S/. 1,588.65 S/. 2,700.00 S/. -4,288.65 S/. 13,411.35
Año 2 S/. 1,874.61 S/. 2,414.04 S/. -4,288.65 S/. 11,536.74
Año 3 S/. 2,212.04 S/. 2,076.61 S/. -4,288.65 S/. 9,324.70
Año 4 S/. 2,610.21 S/. 1,678.45 S/. -4,288.65 S/. 6,714.49
Año 5 S/. 3,080.04 S/. 1,208.61 S/. -4,288.65 S/. 3,634.45
Año 6 S/. 3,634.45 S/. 654.20 S/. -4,288.65 S/. -

Estado de Resultados
Año 0 Año 1 Año 2 Año 3
Beneficios S/. 80,000.00 S/. 80,000.00 S/. 80,000.00
Depreciación S/. -17,500.00 S/. -17,500.00 S/. -17,500.00
UAI S/. 62,500.00 S/. 62,500.00 S/. 62,500.00
IR S/. 18,750.00 S/. 18,750.00 S/. 18,750.00
UN S/. 43,750.00 S/. 43,750.00 S/. 43,750.00
Flujo de Caja Económico
Año 0 Año 1 Año 2 Año 3
UN S/. 43,750.00 S/. 43,750.00 S/. 43,750.00
AF S/. -105,000.00
CT S/. -45,000.00
Depreciación S/. 17,500.00 S/. 17,500.00 S/. 17,500.00
Val. Libros
FCE S/. -150,000.00 S/. 61,250.00 S/. 61,250.00 S/. 61,250.00

COK 30%
VAN S/. 21,191.12
TIR 36%

Flujo Libre de Caja

Año 0 Año 1 Año 2 Año 3
FCE S/. -150,000.00 S/. 61,250.00 S/. 61,250.00 S/. 61,250.00
Préstamo S/. 15,000.00
Amortización S/. -1,588.65 -1874.60928758 -2212.0389593
Intereses -2700 -2414.04265105 -2076.6129793
EF Intereses S/. 810.00 S/. 724.21 S/. 622.98
FCF S/. -135,000.00 S/. 57,771.35 S/. 57,685.56 S/. 57,584.33

VANF S/. 26,507.08

TIRF 38%
 Año 4 Año 5 Año 6
S/. 80,000.00 S/. 80,000.00 S/. 80,000.00
S/. -17,500.00 S/. -17,500.00 S/. -17,500.00
S/. 62,500.00 S/. 62,500.00 S/. 62,500.00
S/. 18,750.00 S/. 18,750.00 S/. 18,750.00
S/. 43,750.00 S/. 43,750.00 S/. 43,750.00
 Año 4 Año 5 Año 6
S/. 43,750.00 S/. 43,750.00 S/. 43,750.00

S/. 45,000.00
S/. 17,500.00 S/. 17,500.00 S/. 17,500.00
S/. -0.00
S/. 61,250.00 S/. 61,250.00 S/. 106,250.00

Año 4 Año 5 Año 6

S/. 61,250.00 S/. 61,250.00 S/. 106,250.00

S/. -2,610.21 S/. -3,080.04 S/. -3,634.45

S/. -1,678.45 S/. -1,208.61 S/. -654.20
S/. 503.53 S/. 362.58 S/. 196.26
S/. 57,464.88 S/. 57,323.93 S/. 102,157.61