RATIOS FINANCIEROS DE CIA CHRISTIAN S.A.

A. LIQUIDEZ
-Prueba Ácida o Liquidez Severa

Act. Cte. – Inventarios – Gast.Pag. Antic.

Pasivo Corriente

199A 13,700 – 2,800 - 700 = 1.7

6,000

199B 12,800 – 3,200 - 600 = 1.216216216216216

7,400

199C 12,300 – 2,800 - 600 = 1.072289156626506

8,300

-Liquidez Absoluta
Disponible en Efectivo y Equivalentes
Pasivo Corriente

199A 2,200 = 0.3666666666666667

6,000
199B 500 = 0.0675675675675676
7,400
199C 400 = 0.0481927710843373
8,300

-Razón de liquidez general

Activo corriente 199A 13,700 = 2.283333333333333
Pasivo Corriente 6,000

199B 12,800 = 1.72972972972973

7,400

199C 12,300 = 1.481927710843373

8,300
B. RENTABILIDAD

- Margen de Ganancia Neta

Ganancia Neta 199A 500 = 0.0206611570247934
Ventas Netas 24,200
199B 100 = 0.0040816326530612
24,500
199C -1,360 = -0.0546184738955823
24,900

-Rentabilidad Patrimonial
Ganancia Neta 199A 500 = 0.05
Patrimonio 10,000
199B 100 = 0.0090909090909091
11,000
199C -1,360 = -0.1320388349514563
10,300

-Rentabilidad del Activo o Índice de Dupont

Ganancia Neta 199A 500 = 0.0263157894736842
Activo Total 19,000
199B 100 = 0.0051546391752577
19,400
199C -1,360 = -0.0727272727272727
18,700

-Rentabilidad del Capital

Ganancia Neta 199A 500 = 0.0561797752808989
Capital Social 8,900
199B 100 = 0.0108695652173913
9,200
199C -1,360 = -0.1511111111111111
9,000
C. GESTIÓN

-Rotación de Inventarios

Costo de Ventas D.
199A -16,900 = -6.035714285714286
Inventarios E. 2,800
199B
F. -17,200 = -5.375
3,200
G.
199C -18,000 = -6.428571428571429
2,800
H.

-Rotación del Activo Total

Ventas 199A 24,200 = 1.273684210526316
Activo Total 19,000
199B 24,500 = 1.262886597938144
19,400
199C 24,900 = 1.331550802139037
18,700

-Rotación del Patrimonio

Ventas 199A 24,200 = 2.42
Patrimonio 10,000
199B 24,500 = 2.227272727272727
11,000
199C 24,900 = 2.41747572815534
10,300
D. ENDEUDAMIENTO (SOLVENCIA)

-Apalancamiento Financiero o Solvencia

Pasivo Total 199A 9,000 = 0.4736842105263158
Activo total 19,000
199B 8,400 = 0.4329896907216495
19,400
199C 8,400 = 0.4491978609625668
18,700

- Endeudamiento Patrimonial

Pasivo Total 199A 9,000 = 0.9

Patrimonio 10,000
199B 8,400 = 0.7636363636363636
11,000

199C 8,400 = 0.8155339805825243

10,300

- Cobertura

Utilidad antes de impuestos e intereses

Gastos Financieros
199A 800 = -0.8888888888888889
-900

199B 300 = -0.2727272727272727

-1,100

199C -1,360 = 1.36

-1,000