Beruflich Dokumente
Kultur Dokumente
Balance General:
I.
Estructura General:
PASIVO
CORRIENTE
CORRIENTE
S/
S/874,505
843,167
13.0 %
NO CORRIENTE
S/2,176,205
33.6 %
13.50 %
NO CORRIENTE
PATRIMONIO NETO
S/
3,460,627
S/
5,605,494
86.50
53.4
6,479,999
6,479,999
ACTIVO
PASIVO
CORRIENTE
CORRIENTE
S/
S/
909,364
13.72 %
NO CORRIENTE
S/
2,217,910
33.47 %
PATRIMONIO NETO
965,248
14.57
NO CORRIENTE
S/
S/
5,661,060
85.43
6,626,308
3,499,034
%
52.81
6,626,308
Estado de situacin financiera UNACEM S.A.A III Trimestre al 30 de setiembre del 2014 (en
miles de nuevos soles)
ACTIVO
PASIVO
CORRIENTE
CORRIENTE
S/
S/
1,053,893
15.49 %
NO CORRIENTE
S/
2,241,013
32.95 %
PATRIMONIO NETO
1,102,432
16.21
NO CORRIENTE
S/
S/
5,699,536
83.79
6,801,968
3,507,062
%
51.56
6,801,968
Estado de situacin financiera UNACEM S.A.A IV Trimestre al 31 de diciembre del 2014 (en
miles de nuevos soles)
ACTIVO
PASIVO
CORRIENTE
CORRIENTE
S/
S/
882,541
10.61 %
NO CORRIENTE
S/
3,812,211
45.83 %
PATRIMONIO NETO
945,477
11.37
NO CORRIENTE
S/
S/
7,373,407
88.63
3,624,132
%
43.57
8,318,884
8,318,884
Estado de situacin financiera UNACEM S.A.A I Trimestre al 30 de marzo del 2015 (en miles de
nuevos soles)
ACTIVO
PASIVO
CORRIENTE
CORRIENTE
S/
S/
905,826
10.66 %
NO CORRIENTE
S/
3,857,322
45.39 %
PATRIMONIO NETO
1,067,905
12.57
NO CORRIENTE
S/
S/
7,429,711
87.43
8,497,616
3,734,468
%
43.95
8,497,616
Estado de situacin financiera UNACEM S.A.A II Trimestre al 30 de junio del 2015 (en miles de
nuevos soles)
ACTIVO
PASIVO
CORRIENTE
CORRIENTE
S/
S/
643,632
7.57 %
NO CORRIENTE
S/
4,125,559
48.52 %
PATRIMONIO NETO
1,042,761
12.26
NO CORRIENTE
S/
S/
7,459,326
87.74
3,732,896
%
43.91
8,502,087
8,502,087
ACTIVO
PASIVO
CORRIENTE
CORRIENTE
S/
S/
95,080
3.33 %
NO CORRIENTE
S/
932,240
32.67 %
PATRIMONIO NETO
1,296,946
45.45
NO CORRIENTE
S/
S/
1,556,329
54.55
2,853,275
1,825,955
%
64.00
2,853,275
ACTIVO
PASIVO
CORRIENTE
CORRIENTE
S/
S/
114,809
3.94 %
NO CORRIENTE
S/
929,584
31.91 %
PATRIMONIO NETO
1,210,560
41.56
NO CORRIENTE
S/
S/
1,702,205
58.44
1,868,372
%
64.14
2,912,765
2,912,765
ACTIVO
PASIVO
CORRIENTE
CORRIENTE
S/
S/
113,093
3.80 %
NO CORRIENTE
S/
960,155
32.25 %
PATRIMONIO NETO
1,077,057
36.17
NO CORRIENTE
S/
S/
1,900,390
63.83
2,977,447
1,904,199
%
63.95
2,977,447
ACTIVO
PASIVO
CORRIENTE
CORRIENTE
S/
S/
149,275
4.82 %
NO CORRIENTE
S/
954,501
30.83 %
PATRIMONIO NETO
981,863
31.71
NO CORRIENTE
S/
S/
2,114,453
68.29
1,992,540
%
64.35
3,096,316
3,096,316
ACTIVO
PASIVO
CORRIENTE
CORRIENTE
S/
S/
139,532
4.39 %
NO CORRIENTE
S/
994,244
31.32 %
PATRIMONIO NETO
919,789
28.97
NO CORRIENTE
S/
S/
2,255,160
71.03
3,174,949
2,041,173
%
64.29
3,174,949
ACTIVO
PASIVO
CORRIENTE
CORRIENTE
S/
S/
144,981
4.46 %
NO CORRIENTE
S/
1,024,886
31.50 %
PATRIMONIO NETO
911,210
28.00
NO CORRIENTE
S/
S/
2,342,630
72.00
3,253,840
II.
2,083,973
%
64.05
3,253,840
Grficas:
ACTIVO CORRIENTE
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
ACTIVO CORRIENTE
CEMENTOS LIMA
13.50
14.57
16.21
11.37
12.57
12.26
CEMENTOS PACASMAYO
45.45
41.56
36.17
31.71
28.97
28.00
ACTIVO CORRIENTE
50.00
45.45
45.00
41.56
40.00
36.17
35.00
31.71
28.97
30.00
28.00
25.00
Series1
20.00
15.00
13.50
14.57
Series2
16.21
11.37
12.57
12.26
10.00
5.00
0.00
1
ACTIVO NO CORRIENTE
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
ACTIVO NO CORRIENTE
CEMENTOS LIMA
CEMENTOS PACASMAYO
86.50
54.55
85.43
58.44
83.79
63.83
88.63
68.29
87.43
71.03
87.74
72.00
ACTIVO NO CORRIENTE
100
90
86.50
85.43
83.79
80
63.83
70
60
54.55
88.63
68.29
87.43
87.74
71.03
72.00
58.44
50
40
30
20
10
0
1
Series2
PASIVO CORRIENTE:
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
PASIVO CORRIENTE
CEMENTOS LIMA
CEMENTOS PACASMAYO
13.0
13.72
15.49
10.61
10.66
7.57
3.33
3.94
3.80
4.82
4.39
4.46
PASIVO CORRIENTE
18.0
15.49
16.0
14.0
13.0
13.72
10.61
12.0
10.66
10.0
7.57
8.0
6.0
4.0
3.33
3.94
3.80
4.82
4.39
4.46
2.0
0.0
Series2
PASIVO NO CORRIENTE:
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
PASIVO NO CORRIENTE
CEMENTOS LIMA
CEMENTOS PACASMAYO
33.58
32.67
33.47
31.91
32.95
32.25
45.83
30.83
45.39
31.32
48.52
31.50
PASIVO NO CORRIENTE
60.00
50.00
40.00
30.00
33.58
33.47
32.67
31.91
32.95
48.52
45.83
45.39
30.83
31.32
31.50
32.25
20.00
10.00
0.00
3
Series2
PATRIMONIO NETO:
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
PATRIMONIO NETO
CEMENTOS LIMA
CEMENTOS PACASMAYO
53.40
64.00
52.81
64.14
51.56
63.95
43.57
64.35
43.95
64.29
43.91
64.05
PATRIMONIO NETO
70.00
64.00
64.14
63.95
60.00
53.40
52.81
51.56
50.00
64.35
64.29
64.05
43.57
43.95
43.91
40.00
30.00
20.00
10.00
0.00
1
Series2
Estado de Resultados:
I.
Estructura General:
COSTO DE VENTAS
(243,936)
55.41
GASTO DE VENTAS
(22,948)
5.21
GASTOS ADMINISTRATIVOS
(38,460)
8.74
OTROS GASTOS
GASTOS FINANCIEROS
DIFERENCIAS DE CAMBIO NETO
(9,741)
(28,055)
(4,517)
428,452
97%
OTROS INGRESOS
9,874
2.243%
INGRESOS FINANCIEROS
1,906
0.433%
INGRESOS TOTALES
440,232
100%
2.21
6.37
1.05
IMPUESTO A LA RENTA
-29,151
6.62
UTILIDAD NETA
63,424
14.41
Estado de resultados UNACEM S.A.A II Trimestre al 30 de junio del 2014 (en miles de nuevos
soles)
COSTO DE VENTAS
(509,300)
70.70
GASTO DE VENTAS
(49,052)
6.81
GASTOS ADMINISTRATIVOS
(52,561)
7.30
OTROS GASTOS
3,021
-0.42
OTROS INGRESOS
GASTOS FINANCIEROS
(28,373)
3.94
INGRESOS FINANCIEROS
5,406
-0.76
INGRESOS TOTALES
IMPUESTO A LA RENTA
(29,716)
4.13
UTILIDAD NETA
59,796
8.30
712,834
99%
6,892 0.957%
645
720,371
0.090%
100%
Estado de resultados UNACEM S.A.A III Trimestre al 30 de setiembre del 2014 (en miles de
nuevos soles)
COSTO DE VENTAS
(805,772)
GASTO DE VENTAS
76.25
(78,748)
7.45
3.86
OTROS INGRESOS
3,103
0.294%
INGRESOS FINANCIEROS
3,169
0.300%
INGRESOS TOTALES
1,056,741
OTROS GASTOS
(4,668)
0.44
GASTOS FINANCIEROS
(37,662)
3.56
4.44
IMPUESTO A LA RENTA
(14,028)
1.33
UTILIDAD NETA
28,513
2.70
1,050,469
Estado de resultados UNACEM S.A.A IV Trimestre al 31 de diciembre del 2014 (en miles de
nuevos soles)
99%
100%
COSTO DE VENTAS
(1,052,072)
73.42
GASTO DE VENTAS
(106,079)
7.40
GASTOS ADMINISTRATIVOS
(37,366)
2.61
OTROS GASTOS
(12,384)
0.86
GASTOS FINANCIEROS
(58,970)
4.12
DIFERENCIAS DE CAMBIO
NETO
(76,692)
5.45
IMPUESTO A LA RENTA
48,953
3.42
138,380
98%
OTROS INGRESOS
25,658
1.791%
INGRESOS
FINANCIEROS
1,389
0.097%
INGRESOS TOTALES
UTILIDAD NETA
1,405,943
1,432,990
100%
9.66
Estado de resultados UNACEM S.A.A I Trimestre al 31 de marzo del 2015 (en miles de nuevos
soles)
COSTO DE VENTAS
(244,911)
39.39
GASTO DE VENTAS
(22,625)
3.64
GASTOS ADMINISTRATIVOS
(43,938)
7.07
OTROS GASTOS
(10,194)
1.64
GASTOS FINANCIEROS
(57,012)
9.17
(2,995)
0.48
UTILIDAD NETA
132,187
21.26
OTROS INGRESOS
INGRESOS
FINANCIEROS
INGRESOS TOTALES
481,899
78%
138,458
22.271%
1,347
0.211%
621,704
100%
Estado de resultados UNACEM S.A.A II Trimestre al 30 de junio del 2015 (en miles de nuevos
soles)
COSTO DE VENTAS
(508,423)
67.50
GASTO DE VENTAS
(45,573) 6.05
GASTOS ADMINISTRATIVOS
(37,524) 4.98
OTROS GASTOS
(3,417)
740,742
98%
OTROS INGRESOS
11,213 1.489%
INGRESOS FINANCIEROS
1,268 0.168%
0.45
GASTOS FINANCIEROS
(57,141)
7.59
(72,326)
9.76
IMPUESTO A LA RENTA
(9,353)
1.24
UTILIDAD NETA
19,466
2.58
INGRESOS TOTALES
753,223
100%
COSTO DE VENTAS
(104,190)
50.07
GASTO DE VENTAS
(1,760)
GASTOS ADMINISTRATIVOS
0.85
(38,312) 18.41
OTROS GASTOS
0.00
GASTOS FINANCIEROS
(9,585)
4.61
(2,197)
1.10
IMPUESTO A LA RENTA
(15,786)
7.59
UTILIDAD NETA
36,275
17.43
(214,018)
67.42
GASTO DE VENTAS
GASTOS
ADMINISTRATIVOS
(3,595)
1.13
(34,253)
10.79
OTROS GASTOS
0.00
GASTOS FINANCIEROS
(8,418)
2.65
DIFERENCIAS DE
CAMBIO NETO
(839)
0.27
IMPUESTO A LA RENTA
(17,312)
5.45
96%
OTROS INGRESOS
3,394 1.631%
INGRESOS FINANCIEROS
5,368 2.579%
INGRESOS TOTALES
Estado de resultados PACASMAYO S.A.A II Trimestre al 30 de junio del 2014 (en miles de
nuevos soles)
COSTO DE VENTAS
199,343
208,105
100%
UTILIDAD NETA
39,007
12.29
312,265
98%
OTROS INGRESOS
3,036 0.956%
INGRESOS FINANCIEROS
2,141 0.674%
INGRESOS
TOTALES
OTROS
INGRESOS
317,4420.558%
100%
2,406
INGRESOS FINANCIEROS
2,299 0.533%
INGRESOS TOTALES
431,390
100%
Estado de resultados PACASMAYO S.A.A III Trimestre al 30 de setiembre del 2014 (en miles de
nuevos soles)
COSTO DE VENTAS
(322,205)
74.69
INGRESOS POR VENTAS
GASTO DE VENTAS
(5,524)
426,685
1.28
0.00
GASTOS FINANCIEROS
(6,174)
1.43
(6,325)
1.48
IMPUESTO A LA RENTA
(16,511)
3.83
UTILIDAD NETA
37,363
8.66
Estado de resultados PACASMAYO S.A.A IV Trimestre al 31 de diciembre del 2014 (en miles de
nuevos soles)
99%
COSTO DE VENTAS
(422,292)
74.90
GASTO DE VENTAS
(7,403)
1.31
GASTOS ADMINISTRATIVOS
(37,537)
6.66
OTROS GASTOS
0.00
GASTOS FINANCIEROS
(6,362)
1.13
(5,251)
0.94
IMPUESTO A LA RENTA
(15,732)
2.79
UTILIDAD NETA
69,267
12.28
555,902
99%
OTROS INGRESOS
2,277 0.404%
INGRESOS FINANCIEROS
5,665 1.005%
INGRESOS TOTALES
207,979
100%
200,035
96%
Estado de resultados PACASMAYO S.A.A I Trimestre al 31 de marzo del 2015 (en miles de
nuevos soles)
COSTO DE VENTAS
(96,867)
GASTO DE VENTAS
46.58
(1,661)
0.80
INGRESOS POR VENTAS
0.00
GASTOS FINANCIEROS
(5,126)
2.46
DIFERENCIAS DE CAMBIO
NETO
5,147
-2.57
IMPUESTO A LA RENTA
(18,445)
8.87
OTROS INGRESOS
6,068 2.918%
INGRESOS FINANCIEROS
1,876 0.902%
INGRESOS TOTALES
UTILIDAD NETA
53,231
25.59
563,844
100%
Estado de resultados PACASMAYO S.A.A II Trimestre al 30 de junio del 2015 (en miles de
nuevos soles)
COSTO DE VENTAS
(190,570)
GASTO DE VENTAS
GASTOS
ADMINISTRATIVOS
62.47
(3,295)
1.08
(38,189) 12.52
OTROS GASTOS
0.00
GASTOS FINANCIEROS
(11,643)
3.82
DIFERENCIAS DE CAMBIO
NETO
554
-0.19
IMPUESTO A LA RENTA
(16,647)
5.46
UTILIDAD NETA
45,253
14.83
II.
12,755 4.181%
INGRESOS FINANCIEROS
2,219 0.727%
INGRESOS TOTALES
305,043 100%
95%
OTROS INGRESOS
Grficas:
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
290,069
CEMENTOS PACASMAYO
100.00%
156.65%
214.05%
278.87%
100.35%
145.51%
100.00%
97.32%
95.79%
98.95%
99.41%
98.37%
98.91%
98.11%
96.18%
98.34%
98.59%
95.09%
80.00%
77.51%
60.00%
40.00%
20.00%
0.00%
1
3
CEMENTOS LIMA
CEMENTOS PACASMAYO
OTROS INGRESOS
TRIMESTRE
CEMENTOS LIMA
CEMENTOS PACASMAYO
I-2014
100.00%
100.00%
II-2014
69.80%
89.45%
III-2014
31.43%
70.89%
IV-2014
259.85%
67.09%
I-2015
1402.25%
178.79%
II-2015
113.56%
375.81%
OTROS INGRESOS
1600.00%
1402.25%
1400.00%
1200.00%
1000.00%
800.00%
600.00%
375.81%
400.00%
200.00%
0.00%
100.00%
100.00%
1
259.85%
89.45%
70.89%
69.80%
2
31.43%
3
CEMENTOS LIMA
178.79%
113.56%
67.09%
4
CEMENTOS PACASMAYO
INGRESOS FINANCIEROS
TRIMESTRE
CEMENTOS LIMA
CEMENTOS PACASMAYO
I-2014
100.00%
100.00%
II-2014
33.84%
39.88%
III-2014
166.26%
42.83%
IV-2014
72.88%
105.53%
I-2015
70.67%
34.95%
II-2015
66.53%
41.34%
INGRESOS FINANCIEROS
180.00%
166.26%
160.00%
140.00%
120.00%
105.53%
100.00%
100.00%
100.00%
70.67%
80.00%
66.53%
72.88%
60.00%
39.88%
40.00%
33.84%
20.00%
42.83%
41.34%
34.95%
0.00%
1
3
CEMENTOS LIMA
CEMENTOS PACASMAYO
INGRESOS TOTALES
TRIMESTRE
CEMENTOS LIMA
CEMENTOS PACASMAYO
I-2014
100.00%
100.00%
II-2014
163.63%
152.54%
III-2014
240.04%
207.29%
IV-2014
325.51%
270.94%
I-2015
141.22%
99.94%
II-2015
171.10%
146.58%
INGRESOS TOTALES
350.00%
325.51%
300.00%
270.94%
240.04%
250.00%
200.00%
150.00%
163.63%
100.00%
207.29%
141.22%
152.54%
171.10%
146.58%
100.00%
100.00%
99.94%
50.00%
0.00%
1
3
CEMENTOS LIMA
4
CEMENTOS PACASMAYO
COSTO DE VENTAS
TRIMESTRE
CEMENTOS LIMA
CEMENTOS PACASMAYO
I-2014
100.00%
100.00%
II-2014
208.78%
205.41%
III-2014
330.32%
309.25%
IV-2014
431.29%
405.31%
I-2015
100.40%
92.97%
II-2015
208.42%
182.91%
COSTO DE VENTAS
500.00%
450.00%
431.29%
400.00%
405.31%
350.00%
330.32%
300.00%
309.25%
250.00%
205.41%
200.00%
150.00%
100.00%
208.42%
208.78%
182.91%
100.00%
92.97%
100.00%
100.40%
50.00%
0.00%
1
3
CEMENTOS LIMA
4
CEMENTOS PACASMAYO
GASTO DE VENTAS
TRIMESTRE
CEMENTOS LIMA
CEMENTOS PACASMAYO
I-2014
100.00%
100.00%
II-2014
213.75%
204.26%
III-2014
343.16%
313.86%
IV-2014
462.26%
420.63%
I-2015
98.59%
94.38%
II-2015
198.59%
187.22%
GASTO DE VENTAS
500.00%
462.26%
450.00%
420.63%
400.00%
343.16%
350.00%
300.00%
313.86%
250.00%
213.75%
200.00%
150.00%
100.00%
50.00%
198.59%
204.26%
100.00%
187.22%
94.38%
100.00%
98.59%
0.00%
1
3
CEMENTOS LIMA
4
CEMENTOS PACASMAYO
GASTOS ADMINISTRATIVOS
TRIMESTRE
CEMENTOS LIMA
CEMENTOS PACASMAYO
I-2014
100.00%
100.00%
II-2014
136.66%
89.41%
III-2014
105.98%
97.33%
IV-2014
97.16%
97.98%
I-2015
114.24%
98.65%
II-2015
97.57%
99.68%
GASTOS ADMINISTRATIVOS
160.00%
136.66%
140.00%
114.24%
120.00%
105.98%
100.00%
97.16%
97.57%
100.00%
97.33%
100.00%
80.00%
97.98%
98.65%
99.68%
89.41%
60.00%
40.00%
20.00%
0.00%
1
3
CEMENTOS LIMA
4
CEMENTOS PACASMAYO
OTROS GASTOS
TRIMESTRE
CEMENTOS LIMA
I-2014
100.00%
II-2014
31.01%
III-2014
47.92%
IV-2014
127.13%
I-2015
104.65%
II-2015
35.08%
OTROS GASTOS
140.00%
127.13%
120.00%
104.65%
100.00%
100.00%
80.00%
60.00%
47.92%
40.00%
35.08%
31.01%
20.00%
0.00%
1
3
Series1
4
Series2
GASTOS FINANCIEROS
TRIMESTRE
CEMENTOS LIMA
CEMENTOS PACASMAYO
I-2014
100.00%
100.00%
II-2014
101.13%
87.82%
III-2014
134.24%
64.41%
IV-2014
210.19%
66.37%
I-2015
203.22%
53.48%
II-2015
203.67%
121.47%
GASTOS FINANCIEROS
250.00%
210.19%
203.22%
203.67%
200.00%
134.24%
150.00%
100.00%
121.47%
101.13%
100.00%
100.00%
87.82%
50.00%
64.41%
66.37%
53.48%
0.00%
1
3
CEMENTOS LIMA
4
CEMENTOS PACASMAYO
CEMENTOS LIMA
CEMENTOS PACASMAYO
I-2014
100.00%
100.00%
II-2014
119.68%
38.19%
III-2014
1031.44%
287.89%
IV-2014
1697.85%
239.01%
I-2015
2387.47%
234.27%
II-2015
1601.20%
25.22%
2500.00%
2000.00%
1697.85%
1500.00%
1601.20%
1031.44%
1000.00%
500.00%
100.00%
287.89%
119.68%
239.01%
234.27%
25.22%
0.00%
100.00%
1
38.19%
2
CEMENTOS LIMA
4
CEMENTOS PACASMAYO
IMPUESTO A LA RENTA
TRIMESTRE
CEMENTOS LIMA
CEMENTOS PACASMAYO
I-2014
100.00%
100.00%
II-2014
101.94%
109.67%
III-2014
48.12%
104.59%
IV-2014
167.93%
99.66%
I-2015
10.27%
116.84%
II-2015
32.08%
105.45%
IMPUESTO A LA RENTA
180.00%
167.93%
160.00%
140.00%
120.00%
116.84%
100.00%
100.00%
100.00%
109.67%
105.45%
104.59%
101.94%
99.66%
80.00%
60.00%
40.00%
32.08%
48.12%
20.00%
10.27%
0.00%
1
3
CEMENTOS LIMA
4
CEMENTOS PACASMAYO
UTILIDAD NETA
TRIMESTRE
CEMENTOS LIMA
CEMENTOS PACASMAYO
I-2014
100.00%
100.00%
II-2014
94.28%
107.53%
III-2014
44.96%
103.00%
IV-2014
218.18%
190.95%
I-2015
208.42%
146.74%
II-2015
30.69%
124.75%
UTILIDAD NETA
250.00%
218.18%
208.42%
200.00%
190.95%
150.00%
100.00%
100.00%
100.00%
146.74%
107.53%
124.75%
103.00%
94.28%
50.00%
44.96%
30.69%
0.00%
1
3
CEMENTOS LIMA
4
CEMENTOS PACASMAYO
II
III
IV
S./
52,581
82,957
143,993
45,626
27,302
490,583
31,463
874,505
S./
1,707,404
315
%
100%
100%
100%
100%
100%
100%
100%
100%
%
100%
100%
S./
111,850
82,875
125,899
51,546
48,747
515,451
28,880
965,248
S./
1,715,647
287
%
S./
%
S./
212.72% 176,949 336.53%
32,186
99.90%
64,942
78.28%
62,965
87.43%
130,713
90.78%
144,044
112.98%
92,976
203.78%
80,483
178.55%
50,136
183.63%
14,952
105.07% 535,841 109.23% 602,529
91.79%
50,875
161.70%
8,318
110.38% 1,102,432 126.06% 945,477
%
S./
%
S./
100.48% 1,732,268 101.46% 3,257,994
91.11%
255
80.95%
222
%
61.21%
75.90%
100.04%
176.40%
54.77%
122.82%
26.44%
108.12%
%
190.82%
70.48%
4,095
3,697,906
67,332
9,745
118,697
5,605,494
6,479,999
100%
100%
100%
100%
100%
100%
100%
3,510
3,739,720
66,902
9,745
125,249
5,661,060
6,626,308
85.71%
2,925
71.43%
2,340
57.14%
101.13% 3,772,749 102.02% 3,898,306 105.42%
99.36%
66,401
98.62%
68,849
102.25%
100.00%
9,745
100.00%
9,745
100.00%
105.52% 115,193
97.05%
135,951 114.54%
100.99% 5,699,536
102%
7,373,407 131.54%
102.26% 6,801,968 104.97% 8,318,884 128.38%
S./
20,355
64,015
104,070
207,509
23,164
631,202
17,590
1,067,905
S./
3,259,945
189
45,894
1,755
3,909,254
68,035
9,745
134,894
7,429,711
8,497,616
VI
%
38.71%
77.17%
72.27%
454.80%
84.84%
128.66%
55.91%
122.12%
%
190.93%
60.00%
100.00%
42.86%
105.72%
101.04%
100.00%
113.65%
132.54%
131.14%
S./
33,592
61,918
66,374
187,586
18,567
657,002
17,722
1,042,761
S./
3,260,234
156
45,894
1,170
3,939,187
69,670
9,745
133,270
7,459,326
8,502,087
%
63.89%
74.64%
46.10%
411.14%
68.01%
133.92%
56.33%
119.24%
%
190.95%
49.52%
100.00%
28.57%
106.52%
103.47%
100.00%
112.28%
133.07%
131.21%
PASIVO
PASIVO CORRIENTE
Otros Pasivos Financieros
Cuentas por Pagar Comerciales
Otras Cuentas por Pagar
Cuentas por Pagar a P.R
Ingresos Diferidos
Otras Provisiones
TOTAL PASIVO CORRIENTE
PASIVO NO CORRIENTE
Otros Pasivos Financieros
Cuentas por Pagar a P.R
Otras Provisiones
Pasivos por Impuestos Diferidos
Otros Pasivos no Financieros
TOTAL PASIVO NO CORRIENTE
TOTAL PASIVO
PATRIMONIO NETO
Capital
Otras Reservas de Capital
Resultados Acumulados
Otras Reservas de Patrimonio
TOTAL PATRIMONIO NETO
TOTAL PASIVO Y PATRIMONIO
I
S./
663,380
61,537
60,679
37,023
13,862
6,686
843,167
S./
1,603,907
11,236
13,663
543,520
3,879
2,176,205
3,019,372
I
1,646,503
276,545
1,538,773
-1,194
3,460,627
6,479,999
II
%
100%
100%
100%
100%
100%
100%
100%
%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
S./
728,117
59,597
61,244
36,803
12,298
11,305
909,364
S./
1,641,896
10,485
13,663
547,943
3,923
2,217,910
3,127,274
II
1,646,503
282,525
1,571,184
-1,178
3,499,034
6,626,308
III
%
109.76%
96.85%
100.93%
99.41%
88.72%
169.08%
107.85%
%
102.37%
93.32%
100.00%
100.81%
101.13%
101.92%
103.57%
100.00%
102.16%
102.11%
98.66%
101.11%
102.26%
S./
787,492
59,007
63,810
54,938
70,755
17,891
1,053,893
S./
1,672,730
10,122
13,663
540,916
3582
2,241,013
3,294,906
III
1,646,503
285,376
1,575,442
-259
3,507,062
6,801,968
IV
%
S./
%
118.71% 533,487
80.42%
95.89%
93,135
151.35%
105.16%
73,291
120.78%
148.39%
63,842
172.44%
510.42%
98,725
712.20%
267.59%
20,061
300.04%
124.99% 882,541 104.67%
%
S./
%
104.29% 3,313,373 206.58%
90.09%
9714
86.45%
100.00%
13,492
98.75%
99.52%
468,692
86.23%
92.34%
6,940
178.91%
102.98% 3,812,211 175.18%
109.13% 4,694,752 155.488%
IV
100.00% 1,646,503 100.00%
103.19% 299,214 108.20%
102.38% 1,678,579 109.09%
21.69%
-164
13.74%
101.34% 3,624,132 104.72%
104.97% 8,318,884 128.38%
V
S./
601,794
91,610
92,295
70,375
46,029
3,723
905,826
S./
3,361,123
9,291
13,492
465,576
7,840
3,857,322
4,763,148
VI
%
90.72%
148.87%
152.10%
190.08%
332.05%
55.68%
107.43%
%
209.56%
82.69%
98.75%
85.66%
202.11%
177.25%
157.75%
V
1,646,503
312,433
1,776,143
-611
3,734,468
8,497,616
100.00%
112.98%
115.43%
51.17%
107.91%
131.14%
S./
430,877
93,942
78,972
25,768
12,549
1,524
643,632
S./
3,621,157
8,742
13,492
475,654
6,514
4,125,559
4,769,191
VI
1,646,503
314,379
1,772,258
-244
3,732,896
8,502,087
%
64.95%
152.66%
130.15%
69.60%
90.53%
22.79%
76.34%
%
225.77%
77.80%
98.75%
87.51%
167.93%
189.58%
157.95%
100.00%
113.68%
115.17%
20.44%
107.87%
131.21%
CEMENTOS PACASMAYO:
ACTIVO
ACTIVO CORRIENTE
Efectivo y Equivalente de Efectivo
Otros Activos Financieros
Cuentas por Cobrar Comerciales
Otras Cuentas por Cobrar
Cuentas por Cobrar a P.R
Existencias
Activos por Impuesto a las
Ganancias
Otros Activos no Financieros
TOTAL ACTIVO CORRIENTE
ACTIVO NO CORRIENTE
Otros Activos Financieros
Inversiones Financieras
Cuentas por Cobrar a P.R
Inmueble, Maquinaria y Equipo
Activos Intangibles
TOTAL ACTIVO NO CORRIENTE
TOTAL ACTIVO
II
III
IV
VI
S./
800,341
%
100%
S./
736,973
%
92.08%
S./
616,049
%
76.97%
S./
525,643
%
65.68%
S./
449,577
%
56.17%
8,777
15,768
169,703
275,253
100%
100%
100%
100%
21,244
28,571
149,209
259,469
242.04%
181.20%
87.92%
94.27%
14,759
43,968
116,730
274,457
168.16%
278.84%
68.78%
99.71%
13,209
45,558
117,000
278,875
150.50%
288.93%
68.94%
101.32%
12,566
38,026
158,780
256,086
11,107
15,997
1,296,946
S./
29,078
367,344
41,070
1,111,815
7,022
1,556,329
2,853,275
100%
100%
100%
%
100%
100%
100%
100%
100%
100%
100%
3,549
11,545
1,210,560
S./
31,562
394,259
35,757
1,232,033
8,594
1,702,205
2,912,765
31.95%
72.17%
93.34%
%
108.54%
107.33%
87.06%
110.81%
122.39%
109.37%
102.08%
11,094
1,077,057
S./
29,364
396,187
47,759
1,419,526
7,554
1,900,390
2,977,447
69.35%
83.05%
%
100.98%
107.85%
116.29%
127.68%
107.58%
122.11%
104.35%
1,578
981,863
S./
12,995
548,652
35,286
1,510,526
6,994
2,114,453
3,096,316
9.86%
75.71%
%
44.69%
149.36%
85.92%
135.86%
99.60%
135.86%
108.52%
4,754
919,789
S./
26,390
550,983
33,485
1,637,099
7,203
2,255,160
3,174,949
143.17%
241.16%
93.56%
93.04%
S./
231,978
158,700
19,830
49,332
173,245
263,952
%
28.98%
100.00%
225.93%
312.86%
102.09%
95.89%
29.72%
70.92%
%
90.76%
149.99%
81.53%
147.25%
102.58%
144.90%
111.27%
6,420
7,753
911,210
S./
37,124
556,169
20,637
1,718,295
10,405
2,342,630
3,253,840
57.80%
48.47%
70.26%
%
127.67%
151.40%
50.25%
154.55%
148.18%
150.52%
114.04%
PASIVO
PASIVO CORRIENTE
Cuentas por Pagar Comerciales
Otras Cuentas por Pagar
Cuentas por Pagar a P.R
Otras Provisiones
Pasivos por Impuestos a las
Ganancias
TOTAL PASIVO CORRIENTE
PASIVO NO CORRIENTE
Otros Pasivos Financieros
Otras Provisiones
Pasivos por Impuestos Diferidos
TOTAL PASIVO NO CORRIENTE
TOTAL PASIVO
PATRIMONIO NETO
Capital
Primas de Emisin
Acciones de Inversin
Otras Reservas de Capital
Resultados Acumulados
Otras Reservas de Patrimonio
TOTAL PATRIMONIO NETO
TOTAL PASIVO Y PATRIMONIO
I
S./
27,686
45,411
14,000
7,983
95,080
S./
828,333
22,313
81,594
932,240
1,027,320
I
531,461
561,191
50,503
123,460
545,182
14,158
1,825,955
2,853,275
II
%
100%
100%
100%
100%
100%
%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
S./
31,050
52,470
18,091
13,198
114,809
S./
824,843
22,205
82,536
929,584
1,044,393
II
531,461
561,191
50,503
129,031
580,288
15,898
1,868,372
2,912,765
III
%
112.15%
115.54%
129.22%
165.33%
120.75%
%
99.58%
99.52%
101.15%
99.72%
101.66%
100.00%
100.00%
100.00%
104.51%
106.44%
112.29%
102.32%
102.08%
S./
43,050
43,928
5,502
18,619
1,994
113,093
S./
854,054
24,000
82,101
960,155
1,073,248
III
531,461
561,191
50,503
132,770
613,914
14,360
1,904,199
2,977,447
IV
%
155.49%
96.73%
39.30%
233.23%
100.00%
118.95%
%
103.11%
107.56%
100.62%
102.99%
104.47%
100.00%
100.00%
100.00%
107.54%
112.61%
101.43%
104.29%
104.35%
S./
38,774
49,216
5,894
48,553
6,838
149,275
S./
883,564
657
70,280
954,501
1,103,776
IV
531,461
553,791
50,503
154,905
696,736
5,144
1,992,540
3,096,316
VI
%
140.05%
108.38%
42.10%
608.20%
S./
47,835
53,752
4,443
30,192
%
172.78%
118.37%
31.74%
378.20%
342.93%
157.00%
%
106.67%
2.94%
86.13%
102.39%
107.44%
3,310
139,532
S./
916,375
1,916
75,953
994,244
1,133,776
1514.14%
146.75%
%
110.63%
8.59%
93.09%
106.65%
110.36%
V
100.00%
98.68%
100.00%
125.47%
127.80%
36.33%
109.12%
108.52%
531,461
553,791
50,503
160,228
744,644
546
2,041,173
3,174,949
100.00%
98.68%
100.00%
129.78%
136.59%
3.86%
111.79%
111.27%
S./
34,338
70,359
5,064
35,220
144,981
S./
941,385
3,176
80,325
1,024,886
1,169,867
VI
531,461
553,466
50,503
164,754
785,372
-1,583
2,083,973
3,253,840
%
124%
154.94%
36.17%
441.19%
152.48%
%
113.65%
14.23%
98.44%
109.94%
113.88%
100.00%
98.62%
100.00%
133.45%
144.06%
-11.18%
114.13%
114.04%
CEMENTOS LIMA
CEMENTOS PACASMAYO
I-2014
II-2014
III-2014
IV-2014
I-2015
100.00%
212.72%
336.53%
61.21%
38.71%
100.00%
92.08%
76.97%
65.68%
56.17%
II-2015
63.89%
28.98%
300.00%
212.72%
200.00%
100.00%
92.08%
100.00%
100.00%
56.17%
61.21%
0.00%
1
65.68%
76.97%
2
3
CEMENTOS LIMA
38.71%
4
5
CEMENTOS PACASMAYO
63.89%
28.98%
6
250.00%
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
200.00%
225.93%
168.16%
150.50%
143.17%
150.00%
100.00%
100.00%
99.90%
75.90%
100.00%
78.28%
50.00%
77.17%
74.64%
0.00%
1
2
CEMENTOS LIMA
4
5
CEMENTOS PACASMAYO
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
278.84%
100.00%
50.00%
241.16%
181.20%
200.00%
150.00%
100.00%
100.04%
87.43%
46.10%
90.78%
100.00%
312.86%
288.93%
72.27%
0.00%
1
CEMENTOS LIMA
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS PACASMAYO
454.80%
400.00%
411.14%
300.00%
203.78%
200.00%
100.00%
112.98%
176.40%
100.00%
100.00%
87.92%
68.78%
68.94%
0.00%
CEMENTOS LIMA
93.56%
102.09%
5
CEMENTOS PACASMAYO
EXISTENCIAS
EXISTENCIAS
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
100.00%
105.07%
109.23%
122.82%
128.66%
133.92%
CEMENTOS PACASMAYO
100.00%
94.27%
99.71%
101.32%
93.04%
95.89%
160.00%
140.00%
120.00%
100.00%
80.00%
100.00%
100.00%
105.07%
94.27%
109.23%
122.82%
99.71%
101.32%
128.66%
93.04%
133.92%
95.89%
60.00%
40.00%
20.00%
0.00%
1
2
CEMENTOS LIMA
CEMENTOS PACASMAYO
ACTIVO NO CORRIENTE:
INVERSIONES FINANCIERAS
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
INVERSIONES FINANCIERAS
CEMENTOS LIMA
CEMENTOS PACASMAYO
100.00%
100.00%
100.48%
107.33%
101.46%
107.85%
190.82%
149.36%
190.93%
149.99%
190.95%
151.40%
250.00%
200.00%
190.82%
190.93%
190.95%
149.99%
151.40%
150.00%
100.00%
100.00%
107.33%
100.00%
100.48%
107.85%
149.36%
101.46%
50.00%
0.00%
CEMENTOS LIMA
CEMENTOS PACASMAYO
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
127.68%
100.00%
154.55%
105.72%
106.52%
110.81%
100.00%
80.00%
147.25%
135.86%
100.00%
101.13%
102.02%
105.42%
60.00%
40.00%
20.00%
0.00%
CEMENTOS LIMA
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
ACTIVOS INTANGIBLES
CEMENTOS LIMA
CEMENTOS PACASMAYO
100.00%
100.00%
99.36%
122.39%
98.62%
107.58%
102.25%
99.60%
101.04%
102.58%
103.47%
148.18%
CEMENTOS PACASMAYO
ACTIVOS INTANGIBLES
160.00%
148.18%
140.00%
120.00%
122.39%
107.58%
100.00%
100.00%
80.00%
100.00%
99.36%
98.62%
102.25%
101.04%
99.60%
102.58%
103.47%
60.00%
40.00%
20.00%
0.00%
CEMENTOS LIMA
CEMENTOS PACASMAYO
PASIVO CORRIENTE:
200.00%
180.00%
160.00%
140.00%
120.00%
100.00%
80.00%
60.00%
40.00%
20.00%
0.00%
172.78%
155.49%
100.00%
112.15%
152.66%
151.35%
148.87%
140.05%
124.00%
100.00%
96.85%
95.89%
CEMENTOS LIMA
CEMENTOS PACASMAYO
160.00%
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
140.00%
115.54%
120.00%
100.00%
80.00%
120.78%
105.16%
100.00%
100.00%
100.93%
96.73%
154.94%
130.15%
118.37%
108.38%
60.00%
40.00%
20.00%
0.00%
CEMENTOS LIMA
CEMENTOS PACASMAYO
CEMENTOS LIMA
100.00%
99.41%
148.39%
172.44%
190.08%
69.60%
CEMENTOS PACASMAYO
100.00%
129.22%
39.30%
42.10%
31.74%
36.17%
200.00%
180.00%
160.00%
140.00%
120.00%
100.00%
80.00%
60.00%
40.00%
20.00%
0.00%
190.08%
148.39%
172.44%
129.22%
100.00%
100.00%
99.41%
69.60%
42.10%
39.30%
CEMENTOS LIMA
31.74%
36.17%
CEMENTOS PACASMAYO
PASIVO NO CORRIENTE:
CEMENTOS LIMA
100.00%
102.37%
104.29%
206.58%
209.56%
225.77%
CEMENTOS PACASMAYO
100.00%
99.58%
103.11%
106.67%
110.63%
113.65%
250.00%
206.58%
209.56%
225.77%
200.00%
150.00%
100.00%
106.67%
110.63%
113.65%
102.37%
103.11%
104.29%
100.00%
99.58%
100.00%
50.00%
0.00%
CEMENTOS LIMA
CEMENTOS PACASMAYO
PATRIMONIO NETO:
CEMENTOS LIMA
100.00%
102.16%
103.19%
108.20%
112.98%
113.68%
CEMENTOS PACASMAYO
100.00%
104.51%
107.54%
125.47%
129.78%
133.45%
120.00%
129.78%
100.00%
104.51%
107.54%
100.00%
102.16%
103.19%
108.20%
112.98%
100.00%
80.00%
125.47%
133.45%
113.68%
60.00%
40.00%
20.00%
0.00%
CEMENTOS LIMA
CEMENTOS PACASMAYO
RESULTADOS ACUMULADOS
RESULTADOS ACUMULADOS
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
100.00%
102.11%
102.38%
109.09%
115.43%
115.17%
CEMENTOS PACASMAYO
100.00%
106.44%
112.61%
127.80%
136.59%
144.06%
160.00%
140.00%
127.80%
120.00%
100.00%
136.59%
144.06%
115.43%
115.17%
112.61%
100.00%
106.44%
100.00%
102.11%
102.38%
109.09%
80.00%
60.00%
40.00%
20.00%
0.00%
CEMENTOS LIMA
CEMENTOS PACASMAYO
II
III
IV
S./
52,581
82,957
143,993
45,626
27,302
490,583
31,463
874,505
S./
1,707,404
315
%
6.01%
9.49%
16.47%
5.22%
3.12%
56.10%
3.60%
100%
%
30.46%
0.01%
S./
111,850
82,875
125,899
51,546
48,747
515,451
28,880
965,248
S./
1,715,647
287
%
11.59%
8.59%
13.04%
5.34%
5.05%
53.40%
2.99%
100%
%
30.31%
0.01%
S./
176,949
64,942
130,713
92,976
50,136
535,841
50,875
1,102,432
S./
1,732,268
255
%
16.05%
5.89%
11.86%
17.35%
4.55%
48.61%
4.61%
100%
%
30.39%
0.004%
S./
32,186
62,965
144,044
80,483
14,952
602,529
8,318
945,477
S./
3,257,994
222
%
3.40%
6.66%
15.24%
8.51%
1.58%
63.73%
0.88%
100%
%
44.19%
0.003%
4095
3,697,906
67,332
9,745
118,697
5,605,494
6,479,999
0.07%
65.97%
1.20%
0.17%
2.12%
100%
100%
3510
3,739,720
66,902
9,745
125,249
5,661,060
6,626,308
0.06%
66.06%
1.18%
0.17%
2.21%
100%
100%
2925
3,772,749
66,401
9,745
115,193
5,699,536
6,801,968
0.051%
66.19%
1.17%
0.17%
2.02%
100%
100%
2340
3,898,306
68,849
9,745
135,951
7,373,407
8,318,884
0.032%
52.87%
0.93%
0.13%
1.84%
100%
100%
S./
20,355
64,015
104,070
207,509
23,164
631,202
17,590
1,067,905
S./
3,259,945
189
45894
1755
3,909,254
68,035
9,745
134,894
7,429,711
8,497,616
VI
%
1.91%
5.99%
9.75%
19.43%
2.17%
59.11%
1.65%
100%
%
43.88%
0.003%
0.618%
0.024%
52.62%
0.92%
0.13%
1.82%
100%
100%
S./
33,592
61,918
66,374
187,586
18,567
657,002
17,722
1,042,761
S./
3,260,234
156
45894
1170
3,939,187
69,670
9,745
133,270
7,459,326
8,502,087
%
3.22%
5.94%
6.37%
17.99%
1.78%
63.01%
1.70%
100%
%
43.71%
0.002%
0.615%
0.016%
52.81%
0.93%
0.13%
1.79%
100%
100%
PASIVO
PASIVO CORRIENTE
Otros Pasivos Financieros
Cuentas por Pagar Comerciales
Otras Cuentas por Pagar
Cuentas por Pagar a P.R
Ingresos Diferidos
Otras Provisiones
TOTAL PASIVO CORRIENTE
PASIVO NO CORRIENTE
Otros Pasivos Financieros
Cuentas por Pagar a P.R
Otras Provisiones
Pasivos por Impuestos Diferidos
Otros Pasivos no Financieros
TOTAL PASIVO NO CORRIENTE
TOTAL PASIVO
PATRIMONIO NETO
Capital
Otras Reservas de Capital
Resultados Acumulados
Otras Reservas de Patrimonio
TOTAL PATRIMONIO NETO
TOTAL PASIVO Y PATRIMONIO
I
S./
663,380
61,537
60,679
37,023
13,862
6,686
843,167
S./
1,603,907
11,236
13,663
543,520
3879
2,176,205
3,019,372
I
1,646,503
276,545
1,538,773
-1,194
3,460,627
6,479,999
II
%
78.68%
7.30%
7.20%
4.39%
1.64%
0.79%
100%
%
73.70%
0.52%
0.63%
24.98%
0.18%
100%
100%
47.58%
7.99%
44.47%
-0.02%
100%
100%
S./
728,117
59,597
61,244
36,803
12,298
11,305
909,364
S./
1,641,896
10,485
13,663
547,943
3,923
2,217,910
3,127,274
II
1,646,503
282,525
1,571,184
-1,178
3,499,034
6,626,308
III
%
80.07%
6.55%
6.73%
4.05%
1.35%
1.24%
100%
%
74.03%
0.47%
0.62%
24.71%
0.18%
100%
100%
47.06%
8.07%
44.90%
-0.03%
100%
100%
S./
787,492
59,007
63,810
54,938
70,755
17,891
1,053,893
S./
1,672,730
10,122
13,663
540,916
3582
2,241,013
3,294,906
III
1,646,503
285,376
1,575,442
-259
3,507,062
6,801,968
IV
%
74.72%
5.60%
6.05%
5.21%
6.71%
1.70%
100%
%
74.64%
0.45%
0.61%
24.14%
0.16%
100%
100%
46.95%
8.14%
44.92%
-0.01%
100%
100%
S./
533,487
93,135
73,291
63,842
98,725
20,061
882,541
S./
3,313,373
9714
13,492
468,692
6,940
3,812,211
4,694,752
IV
1,646,503
299,214
1,678,579
-164
3,624,132
8,318,884
V
%
60.45%
10.55%
8.30%
7.23%
11.19%
2.27%
100%
%
86.91%
0.25%
0.35%
12.29%
0.18%
100%
100%
45.43%
8.26%
46.32%
-0.005%
100%
100%
S./
601,794
91,610
92,295
70,375
46,029
3,723
905,826
S./
3,361,123
9,291
13,492
465,576
7,840
3,857,322
4,763,148
V
1,646,503
312,433
1,776,143
-611
3,734,468
8,497,616
VI
%
66.44%
10.11%
10.19%
7.77%
5.08%
0.41%
100%
%
87.14%
0.24%
0.35%
12.07%
0.20%
100%
100%
44.09%
8.37%
47.56%
-0.02%
100%
100%
S./
430,877
93,942
78,972
25,768
12,549
1,524
629,559
S./
3,621,157
8,742
13,492
475,654
6,514
4,125,559
4,755,118
VI
1,646,503
314,379
1,772,258
-244
3,732,896
8,488,014
%
68.44%
14.92%
12.54%
4.09%
1.99%
0.24%
100%
%
87.77%
0.21%
0.33%
11.53%
0.16%
100%
100%
44.11%
8.42%
47.48%
-0.01%
100%
100%
CEMENTOS PACASMAYO:
ACTIVO
ACTIVO CORRIENTE
Efectivo y Equivalente de Efectivo
Otros Activos Financieros
Cuentas por Cobrar Comerciales
Otras Cuentas por Cobrar
Cuentas por Cobrar a P.R
Existencias
Activos por Impuesto a las
Ganancias
Otros Activos no Financieros
TOTAL ACTIVO CORRIENTE
ACTIVO NO CORRIENTE
Otros Activos Financieros
Inversiones Financieras
Cuentas por Cobrar a P.R
Inmueble, Maquinaria y Equipo
Activos Intangibles
TOTAL ACTIVO NO CORRIENTE
TOTAL ACTIVO
II
III
IV
VI
S./
800,341
%
61.71%
S./
736,973
%
61.65%
S./
616,049
%
57.20%
S./
525,643
%
53.54%
S./
449,577
%
48.88%
1.37%
4.13%
17.26%
27.84%
S./
231,978
158,700
19,830
49,332
173,245
263,952
%
25.46%
17.42%
2.18%
5.41%
19.01%
28.97%
8,777
15,768
169,703
275,253
0.68%
1.22%
13.08%
21.22%
21,244
28,571
149,209
259,469
1.78%
2.39%
12.48%
21.70%
14,759
43,968
116,730
274,457
1.37%
4.08%
10.84%
25.48%
13,209
45,558
117,000
278,875
1.35%
4.64%
11.92%
28.40%
12,566
38,026
158,780
256,086
11,107
15,997
1,296,946
S./
29,078
367,344
41,070
1,111,815
7,022
1,556,329
2,853,275
0.86%
1.23%
100%
%
1.87%
23.60%
2.64%
71.44%
0.45%
100%
100%
3,549
11,545
1,195,466
S./
31,562
394,259
35,757
1,232,033
8,594
1,702,205
2,897,671
0.30%
0.97%
100%
%
1.85%
23.16%
2.10%
72.38%
0.50%
100%
100%
11,094
1,077,057
S./
29,364
396,187
47,759
1,419,526
7,554
1,900,390
2,977,447
1.03%
100%
%
1.55%
20.85%
2.51%
74.70%
0.40%
100%
100%
1,578
981,863
S./
12,995
548,652
35,286
1,510,526
6,994
2,114,453
3,096,316
0.16%
100%
%
0.61%
25.95%
1.67%
71.44%
0.33%
100%
100%
4,754
919,789
S./
26,390
550,983
33,485
1,637,099
7,203
2,255,160
3,174,949
0.52%
100%
%
1.17%
24.43%
1.48%
72.59%
0.32%
100%
100%
6,420
7,753
911,210
S./
37,124
556,169
20,637
1,718,295
10,405
2,342,630
3,253,840
0.70%
0.85%
100%
%
1.58%
23.74%
0.88%
73.35%
0.44%
100%
100%
PASIVO
PASIVO CORRIENTE
Cuentas por Pagar Comerciales
Otras Cuentas por Pagar
Cuentas por Pagar a P.R
Otras Provisiones
Pasivos por Impuestos a las
Ganancias
TOTAL PASIVO CORRIENTE
PASIVO NO CORRIENTE
Otros Pasivos Financieros
Otras Provisiones
Pasivos por Impuestos Diferidos
TOTAL PASIVO NO CORRIENTE
TOTAL PASIVO
PATRIMONIO NETO
Capital
Primas de Emisin
Acciones de Inversin
Otras Reservas de Capital
Resultados Acumulados
Otras Reservas de Patrimonio
TOTAL PATRIMONIO NETO
TOTAL PASIVO Y PATRIMONIO
I
S./
27,686
45,411
14,000
7,983
95,080
S./
828,333
22,313
81,594
932,240
1,027,320
I
531,461
561,191
50,503
123,460
545,182
14,158
1,825,955
2,853,275
II
%
29.12%
47.76%
14.72%
8.40%
100%
%
88.85%
2.39%
8.75%
100%
100%
29.11%
30.73%
2.77%
6.76%
29.86%
0.78%
100%
100%
S./
31,050
52,470
18,091
13,198
114,809
S./
824,843
22,205
82,536
929,584
1,044,393
II
531,461
561,191
50,503
129,031
580,288
15,898
1,868,372
2,912,765
III
%
27.04%
45.70%
15.76%
11.50%
100%
%
88.73%
2.39%
8.88%
100%
100%
28.45%
30.04%
2.70%
6.91%
31.06%
0.85%
100%
100%
IV
VI
S./
43,050
43,928
5,502
18,619
%
38.07%
38.84%
4.87%
16.46%
S./
38,774
49,216
5,894
48,553
%
25.97%
32.97%
3.95%
32.53%
S./
47,835
53,752
4,443
30,192
%
34.28%
38.52%
3.18%
21.64%
1,994
113,093
S./
854,054
24,000
82,101
960,155
1,073,248
III
531,461
561,191
50,503
132,770
613,914
14,360
1,904,199
2,977,447
1.76%
100%
%
88.95%
2.50%
8.55%
100%
100%
6,838
149,275
S./
883,564
657
70,280
954,501
1,103,776
IV
531,461
553,791
50,503
154,905
696,736
5,144
1,992,540
3,096,316
4.58%
100%
%
92.57%
0.07%
7.36%
100%
100%
3,310
139,532
S./
916,375
1,916
75,953
994,244
1,133,776
V
531,461
553,791
50,503
160,228
744,644
546
2,041,173
3,174,949
2.37%
100%
%
92.17%
0.19%
7.64%
100%
100%
27.91%
29.47%
2.65%
6.97%
32.24%
0.75%
100%
100%
26.67%
27.79%
2.53%
7.77%
34.97%
0.26%
100%
100%
26.04%
27.13%
2.47%
7.85%
36.48%
0.03%
100%
100%
S./
34,338
70,359
5,064
35,220
%
23.68%
48.53%
3.49%
24.29%
144,981
S./
941,385
3,176
80,325
1,024,886
1,169,867
VI
531,461
553,466
50,503
164,754
785,372
-1,583
2,083,973
3,253,840
100%
%
91.85%
0.31%
7.84%
100%
100%
25.50%
26.56%
2.42%
7.91%
37.69%
-0.08%
100%
100%
ACTIVO CORRIENTE:
70.00%
60.00%
CEMENTOS LIMA
6.01%
11.59%
16.05%
3.40%
1.91%
3.22%
CEMENTOS PACASMAYO
61.71%
61.65%
57.20%
53.54%
48.88%
25.46%
61.71%
61.65%
50.00%
57.20%
53.54%
48.88%
40.00%
30.00%
20.00%
10.00%
6.01%
11.59%
25.46%
16.05%
3.40%
1.91%
3.22%
0.00%
1
CEMENTOS LIMA
CEMENTOS PACASMAYO
CEMENTOS LIMA
9.49%
8.59%
5.89%
6.66%
5.99%
5.94%
CEMENTOS PACASMAYO
0.68%
1.78%
1.37%
1.35%
1.37%
2.18%
10.00%
9.00%
8.00%
7.00%
6.00%
5.00%
4.00%
3.00%
2.00%
1.00%
0.00%
9.49%
8.59%
6.66%
5.99%
5.94%
5.89%
1.78%
0.68%
1
2
CEMENTOS LIMA
2.18%
1.37%
1.35%
1.37%
CEMENTOS PACASMAYO
CEMENTOS LIMA
16.47%
13.04%
11.86%
15.24%
9.75%
6.37%
CEMENTOS PACASMAYO
1.22%
2.39%
4.08%
4.64%
4.13%
5.41%
16.00%
14.00%
16.47%
13.04%
12.00%
9.75%
11.86%
10.00%
8.00%
6.37%
6.00%
4.00%
2.00%
2.39%
4.08%
1.22%
4.64%
5.41%
4.13%
0.00%
CEMENTOS LIMA
CEMENTOS PACASMAYO
CEMENTOS LIMA
5.22%
5.34%
17.35%
8.51%
19.43%
17.99%
CEMENTOS PACASMAYO
13.08%
12.48%
10.84%
11.92%
17.26%
19.01%
25.00%
19.43%
20.00%
15.00%
19.01%
17.35%
13.08%
17.26%
12.48%
10.00%
17.99%
11.92%
10.84%
8.51%
5.00%
5.22%
5.34%
0.00%
CEMENTOS LIMA
CEMENTOS PACASMAYO
EXISTENCIAS
EXISTENCIAS
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
56.10%
53.40%
48.61%
63.73%
59.11%
63.01%
CEMENTOS PACASMAYO
21.22%
21.70%
25.48%
28.40%
27.84%
28.97%
70.00%
60.00%
63.73%
56.10%
53.40%
59.11%
63.01%
48.61%
50.00%
40.00%
30.00%
20.00%
21.22%
21.70%
25.48%
28.40%
27.84%
28.97%
10.00%
0.00%
CEMENTOS LIMA
CEMENTOS PACASMAYO
ACTIVO NO CORRIENTE:
INVERSIONES FINANCIERAS
INVERSIONES FINANCIERAS
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
30.46%
30.31%
30.39%
44.19%
43.88%
43.71%
CEMENTOS PACASMAYO
23.60%
23.16%
20.85%
25.95%
24.43%
23.74%
50.00%
45.00%
40.00%
35.00%
30.00%
25.00%
20.00%
15.00%
10.00%
5.00%
0.00%
30.46%
30.31%
23.60%
23.16%
44.19%
43.88%
43.71%
25.95%
24.43%
23.74%
30.39%
20.85%
CEMENTOS LIMA
CEMENTOS PACASMAYO
CEMENTOS LIMA
65.97%
66.06%
66.19%
52.87%
52.62%
52.81%
CEMENTOS PACASMAYO
71.44%
72.38%
74.70%
71.44%
72.59%
73.85%
71.44%
65.97%
72.38%
66.06%
74.70%
71.44%
72.59%
73.85%
52.62%
52.81%
66.19%
50.00%
52.87%
40.00%
30.00%
20.00%
10.00%
0.00%
CEMENTOS LIMA
CEMENTOS PACASMAYO
ACTIVOS INTANGIBLES
ACTIVOS INTANGIBLES
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
1.20%
1.18%
1.17%
0.93%
0.92%
0.93%
CEMENTOS PACASMAYO
0.45%
0.50%
0.40%
0.33%
0.32%
0.44%
1.40%
1.17%
1.20%
1.20%
1.00%
1.18%
0.93%
0.92%
0.93%
0.80%
0.60%
0.45%
0.50%
0.40%
0.40%
0.44%
0.33%
0.32%
0.20%
0.00%
1
2
CEMENTOS LIMA
CEMENTOS PACASMAYO
PASIVO CORRIENTE:
CEMENTOS LIMA
7.30%
6.55%
5.60%
10.55%
10.11%
14.92%
CEMENTOS PACASMAYO
29.12%
27.04%
38.07%
25.97%
34.28%
23.68%
38.07%
40.00%
34.28%
35.00%
30.00%
29.12%
25.00%
27.04%
23.68%
25.97%
20.00%
14.92%
15.00%
10.00%
7.30%
6.55%
5.60%
10.55%
10.11%
5.00%
0.00%
CEMENTOS LIMA
CEMENTOS LIMA
7.20%
6.73%
6.05%
8.30%
10.19%
12.54%
CEMENTOS PACASMAYO
47.76%
45.70%
38.84%
32.97%
38.52%
48.53%
CEMENTOS PACASMAYO
48.53%
45.70%
40.00%
38.52%
38.84%
32.97%
30.00%
20.00%
10.00%
7.20%
6.73%
6.05%
8.30%
10.19%
12.54%
0.00%
1
CEMENTOS LIMA
CEMENTOS PACASMAYO
CEMENTOS LIMA
4.39%
4.05%
5.21%
7.23%
7.77%
4.09%
CEMENTOS PACASMAYO
14.72%
15.76%
4.87%
3.95%
3.18%
3.49%
16.00%
14.00%
14.72%
12.00%
10.00%
7.23%
8.00%
6.00%
4.00%
2.00%
7.77%
5.21%
4.09%
4.39%
4.05%
4.87%
3.95%
3.18%
3.49%
0.00%
CEMENTOS LIMA
CEMENTOS PACASMAYO
PASIVO NO CORRIENTE
CEMENTOS LIMA
73.70%
74.03%
74.64%
86.91%
87.14%
87.77%
CEMENTOS PACASMAYO
88.85%
88.73%
88.95%
92.57%
92.17%
91.85%
100.00%
90.00%
80.00%
70.00%
60.00%
50.00%
40.00%
30.00%
20.00%
10.00%
0.00%
88.85%
88.73%
88.95%
73.70%
74.03%
74.64%
CEMENTOS LIMA
92.57%
92.17%
91.85%
86.91%
87.14%
87.77%
CEMENTOS PACASMAYO
PATRIMONIO NETO:
CAPITAL
CAPITAL
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
47.58%
47.06%
46.95%
45.43%
44.09%
44.11%
CEMENTOS PACASMAYO
29.11%
28.45%
27.91%
26.67%
26.04%
25.50%
50.00%
45.00%
40.00%
35.00%
30.00%
25.00%
20.00%
15.00%
10.00%
5.00%
0.00%
47.58%
29.11%
47.06%
46.95%
45.43%
44.09%
44.11%
28.45%
27.91%
26.67%
26.04%
25.50%
CEMENTOS LIMA
CEMENTOS PACASMAYO
CEMENTOS LIMA
7.99%
8.07%
8.14%
8.26%
8.37%
8.42%
CEMENTOS PACASMAYO
6.76%
6.91%
6.97%
7.77%
7.85%
7.91%
8.00%
7.99%
8.07%
8.14%
7.00%
6.00%
6.76%
6.91%
6.97%
8.26%
8.37%
7.77%
7.85%
7.91%
8.42%
5.00%
4.00%
3.00%
2.00%
1.00%
0.00%
CEMENTOS LIMA
CEMENTOS PACASMAYO
RESULTADOS ACUMULADOS
RESULTADOS ACUMULADOS
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
44.47%
44.90%
44.92%
46.32%
47.56%
47.48%
CEMENTOS PACASMAYO
29.86%
31.06%
32.24%
34.97%
36.48%
37.69%
50.00%
45.00%
40.00%
35.00%
30.00%
25.00%
20.00%
15.00%
10.00%
5.00%
0.00%
44.90%
44.92%
29.86%
31.06%
32.24%
44.47%
CEMENTOS LIMA
46.32%
47.56%
34.97%
36.48%
CEMENTOS PACASMAYO
47.48%
37.69%
I
ESTADO DE RESULTADOS
Ingresos por Ventas
Otros Ingresos
Ingresos Financieros
Ingresos Totales
Costo de Ventas
Gasto de Ventas
Gastos Administrativos
Otros Gastos
Gastos Financieros
Diferencias de Cambio Neto
Impuesto a la Renta
Utilidad Neta
S./
428,452
9,874
1,906
440,232
243,936
22,948
38,460
9,741
28,055
4,517
29,151
63,424
II
%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
S./
712,834
6,892
645
720,371
509,300
49,052
52,561
3,021
28,373
5,406
29,716
59,796
%
166.37%
69.80%
33.84%
163.63%
208.78%
213.75%
136.66%
-31.01%
101.13%
-119.68%
101.94%
94.28%
III
IV
S./
%
1,050,469 245.18%
3,103
31.43%
3,169
166.26%
1,056,741 240.04%
805,772
330.32%
78,748
343.16%
40,760
105.98%
4,668
47.92%
37,662
134.24%
46,590
1031.44%
14,028
48.12%
28,513
44.96%
S./
%
1,405,943 328.14%
25,658
259.85%
1,389
72.88%
1,432,990 325.51%
1,052,072 431.29%
106,079
462.26%
37,366
97.16%
12,384
127.13%
58,970
210.19%
76,692
1697.85%
48,953
167.93%
138,380
218.18%
V
S./
481,899
138,458
1,347
621,704
244,911
22,625
43,938
10,194
57,012
107,842
2,995
132,187
VI
%
112.47%
1402.25%
70.67%
141.22%
100.40%
98.59%
114.24%
104.65%
203.22%
2387.47%
10.27%
208.42%
S./
740,742
11,213
1,268
753,223
508,423
45,573
37,524
3,417
57,141
72,326
9,353
19,466
%
172.89%
113.56%
66.53%
171.10%
208.42%
198.59%
97.57%
35.08%
203.67%
1601.20%
32.08%
30.69%
CEMENTOS PACASMAYO:
I
ESTADO DE RESULTADOS
Ingresos por Ventas
Otros Ingresos
Ingresos Financieros
Ingresos Totales
Costo de Ventas
Gasto de Ventas
Gastos Administrativos
Otros Gastos
Gastos Financieros
Diferencias de Cambio Neto
Impuesto a la Renta
Utilidad Neta
II
III
IV
VI
S./
199,343
3,394
5,368
208,105
104,190
1,760
38,312
%
100%
100%
100%
100%
100%
100%
100%
S./
312,265
3,036
2,141
317,442
214,018
3,595
34,253
%
156.65%
89.45%
39.88%
152.54%
205.41%
204.26%
89.41%
S./
426,685
2,406
2,299
431,390
322,205
5,524
37,288
%
214.05%
70.89%
42.83%
207.29%
309.25%
313.86%
97.33%
S./
555,902
2,277
5,665
563,844
422,292
7,403
37,537
%
278.87%
67.09%
105.53%
270.94%
405.31%
420.63%
97.98%
S./
200,035
6,068
1,876
207,979
96,867
1,661
37,796
%
100.35%
178.79%
34.95%
99.94%
92.97%
94.38%
98.65%
S./
290,069
12,755
2,219
305,043
190,570
3,295
38,189
%
145.51%
375.81%
41.34%
146.58%
182.91%
187.22%
99.68%
9,585
2,197
15,786
36,275
100%
100%
100%
100%
8,418
839
17,312
39,007
87.82%
38.19%
109.67%
107.53%
6,174
6,325
16,511
37,363
64.41%
287.89%
104.59%
103.00%
6,362
5,251
15,732
69,267
66.37%
239.01%
99.66%
190.95%
5,126
5,147
18,445
53,231
53.48%
234.27%
116.84%
146.74%
11,643
554
16,647
45,253
121.47%
25.22%
105.45%
124.75%
CEMENTOS LIMA
100.00%
166.37%
245.18%
328.14%
112.47%
172.89%
CEMENTOS PACASMAYO
100.00%
156.65%
214.05%
278.87%
100.35%
145.51%
350.00%
328.14%
300.00%
245.18%
250.00%
200.00%
150.00%
100.00%
166.37%
278.87%
172.89%
214.05%
112.47%
100.00%
156.65%
145.51%
100.00%
100.35%
50.00%
0.00%
1
CEMENTOS LIMA
CEMENTOS PACASMAYO
OTROS INGRESOS
1600.00%
OTROS INGRESOS
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
100.00%
69.80%
31.43%
259.85%
1402.25%
113.56%
CEMENTOS PACASMAYO
100.00%
89.45%
70.89%
67.09%
178.79%
375.81%
1402.25%
1400.00%
1200.00%
1000.00%
800.00%
600.00%
375.81%
400.00%
200.00%
0.00%
100.00%
100.00%
1
89.45%
70.89%
69.80%
2
31.43%
3
CEMENTOS LIMA
259.85%
67.09%
4
178.79%
113.56%
5
CEMENTOS PACASMAYO
INGRESOS FINANCIEROS
INGRESOS FINANCIEROS
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
100.00%
33.84%
166.26%
72.88%
70.67%
66.53%
CEMENTOS PACASMAYO
100.00%
39.88%
42.83%
105.53%
34.95%
41.34%
180.00%
166.26%
160.00%
140.00%
120.00%
100.00%
80.00%
105.53%
100.00%
100.00%
60.00%
70.67%
72.88%
39.88%
40.00%
42.83%
33.84%
20.00%
34.95%
66.53%
41.34%
0.00%
1
CEMENTOS LIMA
CEMENTOS PACASMAYO
INGRESOS TOTALES
350.00%
INGRESOS TOTALES
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
100.00%
163.63%
240.04%
325.51%
141.22%
171.10%
CEMENTOS PACASMAYO
100.00%
152.54%
207.29%
270.94%
99.94%
146.58%
325.51%
300.00%
240.04%
250.00%
200.00%
150.00%
163.63%
100.00%
270.94%
207.29%
141.22%
152.54%
171.10%
146.58%
100.00%
100.00%
99.94%
50.00%
0.00%
1
2
CEMENTOS LIMA
CEMENTOS PACASMAYO
COSTO DE VENTAS
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
100.00%
208.78%
330.32%
431.29%
100.40%
208.42%
CEMENTOS PACASMAYO
100.00%
205.41%
309.25%
405.31%
92.97%
182.91%
COSTO DE VENTAS
500.00%
450.00%
400.00%
350.00%
300.00%
250.00%
200.00%
150.00%
100.00%
50.00%
0.00%
431.29%
405.31%
330.32%
309.25%
205.41%
208.42%
208.78%
100.00%
92.97%
100.00%
182.91%
100.40%
2
CEMENTOS LIMA
CEMENTOS PACASMAYO
GASTO DE VENTAS
GASTO DE VENTAS
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
100.00%
213.75%
343.16%
462.26%
98.59%
198.59%
CEMENTOS PACASMAYO
100.00%
204.26%
313.86%
420.63%
94.38%
187.22%
500.00%
450.00%
400.00%
350.00%
300.00%
250.00%
200.00%
150.00%
100.00%
50.00%
0.00%
462.26%
420.63%
343.16%
313.86%
213.75%
198.59%
204.26%
100.00%
94.38%
100.00%
1
187.22%
98.59%
2
CEMENTOS LIMA
CEMENTOS PACASMAYO
GASTOS ADMINISTRATIVOS
GASTOS ADMINISTRATIVOS
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
100.00%
136.66%
105.98%
97.16%
114.24%
97.57%
CEMENTOS PACASMAYO
100.00%
89.41%
97.33%
97.98%
98.65%
99.68%
160.00%
136.66%
140.00%
120.00%
100.00%
80.00%
100.00%
100.00%
89.41%
114.24%
105.98%
97.16%
97.33%
97.98%
98.65%
99.68%
97.57%
60.00%
40.00%
20.00%
0.00%
1
2
CEMENTOS LIMA
CEMENTOS PACASMAYO
OTROS GASTOS
OTROS GASTOS
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
100.00%
31.01%
47.92%
127.13%
104.65%
35.08%
140.00%
127.13%
120.00%
100.00%
104.65%
100.00%
80.00%
60.00%
47.92%
40.00%
35.08%
31.01%
20.00%
0.00%
1
3
Series1
4
Series2
GASTOS FINANCIEROS
GASTOS FINANCIEROS
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
100.00%
101.13%
134.24%
210.19%
203.22%
203.67%
CEMENTOS PACASMAYO
100.00%
87.82%
64.41%
66.37%
53.48%
121.47%
250.00%
210.19%
200.00%
203.22%
203.67%
134.24%
150.00%
100.00%
121.47%
101.13%
100.00%
100.00%
87.82%
50.00%
64.41%
66.37%
53.48%
0.00%
2
CEMENTOS LIMA
CEMENTOS LIMA
100.00%
119.68%
1031.44%
1697.85%
2387.47%
1601.20%
CEMENTOS PACASMAYO
100.00%
38.19%
287.89%
239.01%
234.27%
25.22%
CEMENTOS PACASMAYO
2500.00%
2000.00%
1697.85%
1500.00%
1601.20%
1031.44%
1000.00%
500.00%
100.00%
0.00%
100.00%
1
119.68%
38.19%
2
CEMENTOS LIMA
287.89%
3
239.01%
4
234.27%
5
CEMENTOS PACASMAYO
25.22%
6
IMPUESTO A LA RENTA
IMPUESTO A LA RENTA
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
100.00%
101.94%
48.12%
167.93%
10.27%
32.08%
CEMENTOS PACASMAYO
100.00%
109.67%
104.59%
99.66%
116.84%
105.45%
180.00%
167.93%
160.00%
140.00%
120.00%
100.00%
80.00%
100.00%
109.67%
100.00%
101.94%
116.84%
104.59%
105.45%
99.66%
60.00%
40.00%
32.08%
48.12%
20.00%
10.27%
0.00%
1
CEMENTOS LIMA
CEMENTOS PACASMAYO
UTILIDAD NETA
UTILIDAD NETA
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
100.00%
94.28%
44.96%
218.18%
208.42%
30.69%
CEMENTOS PACASMAYO
100.00%
107.53%
103.00%
190.95%
146.74%
124.75%
250.00%
218.18%
200.00%
208.42%
190.95%
150.00%
100.00%
100.00%
100.00%
107.53%
94.28%
146.74%
124.75%
103.00%
50.00%
44.96%
30.69%
0.00%
1
2
CEMENTOS LIMA
CEMENTOS PACASMAYO
I
ESTADO DE RESULTADOS
Ingresos por Ventas
Otros Ingresos
Ingresos Financieros
Ingresos Totales
Costo de Ventas
Gasto de Ventas
Gastos Administrativos
Otros Gastos
Gastos Financieros
Diferencias de Cambio Neto
Impuesto a la Renta
Utilidad Neta
S./
428,452
9,874
1,906
440,232
243,936
22,948
38,460
9,741
28,055
4,517
29,151
63,424
II
%
97.32%
2.24%
0.43%
100%
55.41%
5.21%
8.74%
2.21%
6.37%
1.03%
6.62%
14.41%
S./
712,834
6,892
645
720,371
509,300
49,052
52,561
3,021
28,373
5,406
29,716
59,796
III
%
98.95%
0.96%
0.09%
100%
70.70%
6.81%
7.30%
0.42%
3.94%
0.75%
4.13%
8.30%
S./
1,050,469
3,103
3,169
1,056,741
805,772
78,748
40,760
4,668
37,662
46,590
14,028
28,513
IV
%
99.41%
0.29%
0.30%
100%
76.25%
7.45%
3.86%
0.44%
3.56%
4.41%
1.33%
2.70%
S./
1,405,943
25,658
1,389
1,432,990
1,052,072
106,079
37,366
12,384
58,970
76,692
48,953
138,380
V
%
98.11%
1.79%
0.10%
100%
73.42%
7.40%
2.61%
0.86%
4.12%
5.35%
3.42%
9.66%
S./
481,899
138,458
1,347
621,704
244,911
22,625
43,938
10,194
57,012
107,842
2,995
132,187
VI
%
77.51%
22.27%
0.22%
100%
39.39%
3.64%
7.07%
1.64%
9.17%
17.35%
0.48%
21.26%
S./
740,742
11,213
1,268
753,223
508,423
45,573
37,524
3,417
57,141
72,326
9,353
19,466
%
98.34%
1.49%
0.17%
100%
67.50%
6.05%
4.98%
0.45%
7.59%
9.60%
1.24%
2.58%
CEMENTOS PACASMAYO:
I
ESTADO DE RESULTADOS
Ingresos por Ventas
Otros Ingresos
Ingresos Financieros
Ingresos Totales
Costo de Ventas
Gasto de Ventas
Gastos Administrativos
Otros Gastos
Gastos Financieros
Diferencias de Cambio Neto
Impuesto a la Renta
Utilidad Neta
II
III
IV
VI
S./
199,343
3,394
5,368
208,105
104,190
1,760
38,312
%
95.79%
1.63%
2.58%
100%
50.07%
0.85%
18.41%
S./
312,265
3,036
2,141
317,442
214,018
3,595
34,253
%
98.37%
0.96%
0.67%
100%
67.42%
1.13%
10.79%
S./
426,685
2,406
2,299
431,390
322,205
5,524
37,288
%
98.91%
0.56%
0.53%
100%
74.69%
1.28%
8.64%
S./
555,902
2,277
5,665
563,844
422,292
7,403
37,537
%
98.59%
0.40%
1.00%
100%
74.90%
1.31%
6.66%
S./
200,035
6,068
1,876
207,979
96,867
1,661
37,796
%
96.18%
2.92%
0.90%
100%
46.58%
0.80%
18.17%
S./
290,069
12,755
2,219
305,043
190,570
3,295
38,189
%
95.09%
4.18%
0.73%
100%
62.47%
1.08%
12.52%
9,585
2,197
15,786
36,275
4.61%
1.06%
7.59%
17.43%
8,418
839
17,312
39,007
2.65%
0.26%
5.45%
12.29%
6,174
6,325
16,511
37,363
1.43%
1.47%
3.83%
8.66%
6,362
5,251
15,732
69,267
1.13%
0.93%
2.79%
12.28%
5,126
5,147
18,445
53,231
2.46%
2.47%
8.87%
25.59%
11,643
554
16,647
45,253
3.82%
0.18%
5.46%
14.83%
CEMENTOS LIMA
97.32%
98.95%
99.41%
98.11%
77.51%
98.34%
CEMENTOS PACASMAYO
95.79%
98.37%
98.91%
98.59%
96.18%
95.09%
120.00%
100.00%
97.32%
95.79%
80.00%
98.95%
99.41%
98.37%
98.91%
98.11%
96.18%
98.34%
98.59%
95.09%
77.51%
60.00%
40.00%
20.00%
0.00%
1
CEMENTOS LIMA
CEMENTOS LIMA
2.24%
0.96%
0.29%
1.79%
22.27%
1.49%
CEMENTOS PACASMAYO
1.63%
0.96%
0.56%
0.40%
2.92%
4.18%
CEMENTOS PACASMAYO
OTROS INGRESOS
OTROS INGRESOS
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
25.00%
22.27%
20.00%
15.00%
10.00%
4.18%
5.00%
0.00%
1.63%
2.24%
1
0.96%
0.56%
0.96%
2
0.29%
3
CEMENTOS LIMA
1.79%
0.40%
4
2.92%
5
CEMENTOS PACASMAYO
1.49%
6
INGRESOS FINANCIEROS
INGRESOS FINANCIEROS
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
0.43%
0.09%
0.30%
0.10%
0.22%
0.17%
CEMENTOS PACASMAYO
2.58%
0.67%
0.53%
1.00%
0.90%
0.73%
3.00%
2.58%
2.50%
2.00%
1.50%
1.00%
1.00%
0.50%
0.67%
0.43%
0.09%
0.00%
1
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
55.41%
70.70%
76.25%
73.42%
39.39%
67.50%
CEMENTOS PACASMAYO
50.07%
67.42%
74.69%
74.90%
46.58%
62.47%
0.73%
0.53%
0.30%
CEMENTOS LIMA
COSTO DE VENTAS
0.90%
0.10%
4
0.22%
5
0.17%
6
CEMENTOS PACASMAYO
COSTO DE VENTAS
90.00%
80.00%
70.70%
70.00%
60.00%
55.41%
76.25%
74.69%
73.42%
67.50%
74.90%
67.42%
46.58%
62.47%
50.00%
40.00%
50.07%
39.39%
30.00%
20.00%
10.00%
0.00%
1
2
CEMENTOS LIMA
CEMENTOS PACASMAYO
GASTO DE VENTAS
GASTO DE VENTAS
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
5.21%
6.81%
7.45%
7.40%
3.65%
6.05%
CEMENTOS PACASMAYO
0.85%
1.13%
1.28%
1.31%
0.80%
1.08%
8.00%
6.81%
7.00%
6.00%
7.45%
7.40%
6.05%
5.21%
5.00%
4.00%
3.65%
3.00%
2.00%
1.00%
0.85%
1.13%
1.28%
1.31%
0.80%
1.08%
0.00%
1
CEMENTOS LIMA
CEMENTOS PACASMAYO
GASTOS ADMINISTRATIVOS
GASTOS ADMINISTRATIVOS
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
8.74%
7.30%
3.86%
2.61%
7.07%
4.98%
CEMENTOS PACASMAYO
18.41%
10.79%
8.64%
6.66%
18.17%
12.52%
20.00%
18.00%
16.00%
14.00%
12.00%
10.00%
8.00%
6.00%
4.00%
2.00%
0.00%
18.17%
18.41%
10.79%
12.52%
8.64%
7.07%
8.74%
6.66%
7.30%
4.98%
3.86%
2.61%
1
2
CEMENTOS LIMA
CEMENTOS PACASMAYO
OTROS GASTOS
OTROS GASTOS
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
2.21%
0.42%
0.44%
0.86%
1.64%
0.45%
2.50%
2.21%
2.00%
1.64%
1.50%
1.00%
0.86%
0.50%
0.42%
0.45%
0.44%
0.00%
1
3
Series1
CEMENTOS LIMA
6.37%
3.94%
3.56%
4.12%
9.17%
7.59%
CEMENTOS PACASMAYO
4.61%
2.65%
1.43%
1.13%
2.46%
3.82%
Series2
GASTOS FINANCIEROS
GASTOS FINANCIEROS
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
10.00%
9.00%
8.00%
7.00%
6.00%
5.00%
4.00%
3.00%
2.00%
1.00%
0.00%
9.17%
7.59%
6.37%
4.61%
3.94%
3.56%
4.12%
2.65%
2.46%
1.43%
3.82%
2
CEMENTOS LIMA
1.13%
4
CEMENTOS PACASMAYO
CEMENTOS LIMA
1.03%
0.75%
4.41%
5.35%
17.35%
9.60%
CEMENTOS PACASMAYO
1.06%
0.26%
1.47%
0.93%
2.47%
0.18%
20.00%
18.00%
16.00%
14.00%
12.00%
10.00%
8.00%
6.00%
4.00%
2.00%
0.00%
17.35%
9.60%
5.35%
4.41%
1.06%
1.03%
1
2.47%
1.47%
0.26%
0.75%
2
CEMENTOS LIMA
IMPUESTO A LA RENTA
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
6.62%
4.13%
1.33%
3.42%
0.48%
1.24%
CEMENTOS PACASMAYO
7.59%
5.45%
3.83%
2.79%
8.87%
5.46%
0.93%
4
0.18%
5
CEMENTOS PACASMAYO
IMPUESTO A LA RENTA
10.00%
9.00%
8.00%
7.00%
6.00%
5.00%
4.00%
3.00%
2.00%
1.00%
0.00%
8.87%
7.59%
6.62%
5.45%
3.83%
4.13%
5.46%
3.42%
2.79%
1.24%
1.33%
1
2
CEMENTOS LIMA
0.48%
5
CEMENTOS PACASMAYO
UTILIDAD NETA
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
14.41%
8.30%
2.70%
9.66%
21.26%
2.58%
CEMENTOS PACASMAYO
17.43%
12.29%
8.66%
12.28%
25.29%
14.83%
UTILIDAD NETA
30.00%
25.29%
25.00%
20.00%
21.26%
17.43%
15.00%
14.41%
12.29%
12.28%
10.00%
8.30%
5.00%
8.66%
14.83%
9.66%
2.70%
0.00%
2
CEMENTOS LIMA
2.58%
CEMENTOS PACASMAYO
RATIOS:
I.
Ratios de Liquidez:
1. Capital de Trabajo:
CT= Activo Corriente Pasivo Corriente
UAC
I
PACASMAYO
UAC
II
PACASMAYO
UAC
III
PACASMAYO
874,505
1,296,946
965,248
1,195,466
1,102,432
1,077,057
945,477
843,167
95,080
909,364
114,809
1,053,893
113,093
882,541
UAC
CAPITAL DE TRABAJO
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
31,338
55,884
48,539
62,936
62,936
413,202
CEMENTOS PACASMAYO
1,201,866
1,080,657
963,964
832,588
780,257
766,229
Este ratio nos indica el capital que le queda a la empresa despus de pagar sus
deudas corrientes, para operar en el da a da. En nuestro caso nos est indicando
que la empresa Cementos Lima cuenta con cantidades considerablemente menores a
los de Cementos Pacasmayo. En cuanto a la tendencia Cementos Lima tiende a crecer
siendo su pico ms alto en el periodo 2015-II, caso contrario sucede con Cementos
Pacasmayo que tiende a descender. Decir que la liquidez de Cementos Pacasmayo es
mayor que la de Cementos Lima no significa que ande mejor.
IV
PACASMAYO
UAC
V
PACASMAYO
UAC
VI
PACASMAYO
981,863
1,067,905
919,789
1,042,761
911,210
149,275
905,826
139,532
629,559
144,981
CAPITAL DE TRABAJO
1,400,000
1,200,000
1,000,000
1,201,866
1,080,657
800,000
963,964
600,000
832,588
780,257
413,202
400,000
200,000
766,229
31,338
55,884
48,539
62,936
I-2014
II-2014
III-2014
IV-2014
62,936
0
I-2015
II-2015
2. Razn Corriente:
UAC
I
PACASMAYO
UAC
II
PACASMAYO
UAC
III
PACASMAYO
874,505
1,296,946
965,248
1,195,466
1,102,432
1,077,057
945,477
843,167
95,080
909,364
114,809
1,053,893
113,093
882,541
UAC
IV
PACASMAYO
UAC
V
PACASMAYO
UAC
VI
PACASMAYO
981,863
1,067,905
919,789
1,042,761
911,210
149,275
905,826
139,532
629,559
144,981
RAZON CORRIENTE
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
1.04
1.06
1.05
1.07
1.18
1.66
CEMENTOS PACASMAYO
13.64
10.41
9.52
6.58
6.59
6.29
RAZON CORRIENTE
16.00
14.00
12.00
10.00
8.00
6.00
4.00
2.00
0.00
13.64
10.41
9.52
6.58
1.04
1.06
1.05
1.07
I-2014
II-2014
III-2014
IV-2014
6.59
1.18
I-2015
6.29
1.66
II-2015
Este ratio nos indica que por cada sol de deuda corriente que
posea, cuanto dispongo para cubrir dicha deuda. En nuestro
caso vemos que ambas empresas superan la barrera del sol o
sea disponen de capital para hacerle frente a sus obligaciones.
Lo que nos llama la atencin es que Cementos Lima tiene un
pequeo saldo a comparacin de Cementos Pacasmayo que
tienen saldos increblemente altos. Este ratio nos permite
reafirmar lo que vimos en capital de trabajo. A Cementos
Pacasmayo le gusta trabajar ms con capital propio y a
Cementos Lima no. En cuanto a la tendencia Cementos Lima
tiende a subir y Cementos Pacasmayo tiende a bajar.
3. Prueba cida:
UAC
I
PACASMAYO
UAC
II
PACASMAYO
UAC
874,505
1,296,946
965,248
1,195,466
1,102,432
1,077,057
945,477
Existencias
490,583
275,253
515,451
515,451
535,841
535,841
602,529
Anticipos
27,302
843,167
48,747
95,080
III
PACASMAYO
50,136
909,364
114,809
1,053,893
UAC
IV
PACASMAYO
UAC
V
PACASMAYO
UAC
VI
PACASMAYO
981,863
1,067,905
919,789
1,042,761
911,210
602,529
631,202
631,202
657,002
657,002
14,952
113,093
882,541
23,164
149,275
905,826
18,567
139,532
629,559
144,981
PRUEBA ACIDA
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
0.42
0.44
0.49
0.37
0.46
0.58
CEMENTOS PACASMAYO
10.75
5.92
4.79
2.54
2.07
1.75
PRUEBA ACIDA
12.00
10.00
10.75
8.00
5.92
6.00
4.79
4.00
2.00
2.54
0.42
I-2014
0.00
2.07
0.44
0.49
0.37
0.46
II-2014
III-2014
IV-2014
I-2015
1.75
0.58
II-2015
UAC
52,581
I
PACASMAYO
800,341
UAC
111,850
II
PACASMAYO
736,973
UAC
176,949
III
PACASMAYO
616,049
UAC
32,186
IV
PACASMAYO
525,643
UAC
20,355
V
PACASMAYO
449,577
UAC
33,592
VI
PACASMAYO
231,978
843,167
95,080
909,364
114,809
1,053,893
113,093
882,541
149,275
905,826
139,532
629,559
144,981
CEMENTOS LIMA
0.06
0.12
0.17
0.04
0.02
0.05
CEMENTOS PACASMAYO
8.42
6.42
5.45
3.52
3.22
1.60
5.45
4.00
2.00
3.52
0.06
0.00
I-2014
3.22
1.60
0.12
0.17
II-2014
III-2014
0.04
IV-2014
0.02
0.05
I-2015
II-2015
II.
1. Rotacin de Inventarios:
II
PACASMAYO
PACASMAYO
UAC
Costo de Ventas
243,936
104,190
509,300
214,018
805,772
322,205
1,052,072
Existencias
490,583
275,253
515,451
515,451
535,841
535,841
602,529
ROTACIN DE INVENTARIOS
CEMENTOS LIMA CEMENTOS PACASMAYO
0.50
0.38
0.99
0.42
1.50
0.60
1.75
0.70
0.39
0.15
0.77
0.29
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
ROTACIN DE INVENTARIOS
2.00
1.50
1.50
1.75
0.99
1.00
0.77
0.50
0.50
0.38
0.42
I-2014
II-2014
0.60
0.70
0.39
0.29
0.15
0.00
III-2014
IV-2014
I-2015
II-2015
UAC
III
PACASMAYO
UAC
UAC
IV
PACASMAYO
UAC
V
PACASMAYO
UAC
VI
PACASMAYO
422,292
244,911
96,867
508,423
190,570
602,529
631,202
631,202
657,002
657,002
II
PACASMAYO
PACASMAYO
UAC
Costo de Ventas
243,936
104,190
509,300
214,018
805,772
322,205
1,052,072
Existencias
490,583
275,253
515,451
515,451
535,841
535,841
602,529
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
600
500
400
300
238
100
232
217
150
200
181
0
I-2014
116
128
91
60
II-2014
III-2014
310
128
IV-2014
I-2015
II-2015
UAC
III
PACASMAYO
UAC
UAC
IV
PACASMAYO
UAC
V
PACASMAYO
UAC
VI
PACASMAYO
422,292
244,911
96,867
508,423
190,570
602,529
631,202
631,202
657,002
657,002
I
UAC
PACASMAYO
UAC
II
PACASMAYO
UAC
III
PACASMAYO
UAC
IV
PACASMAYO
UAC
V
PACASMAYO
UAC
VI
PACASMAYO
82,957
8,777
82,875
21,244
64,942
14,759
62,965
13,209
64,015
12,566
61,918
19,830
428,452
199,343
712,834
312,265
1,050,469
426,685
1,405,943
555,902
481,899
200,035
740,742
290,069
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
29
25
20
20
17
13
15
9
10
5
10
7
9
5
0
I-2014
II-2014
III-2014
10
4
IV-2014
I-2015
II-2015
I
UAC
61,537
243,936
PACASMAYO
27,686
104,190
UAC
59,597
509,300
II
PACASMAYO
31,050
214,018
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
111
100
84
80
60
60
40
57
20
26
30
22
16
II-2014
III-2014
42
41
20
21
0
I-2014
IV-2014
I-2015
II-2015
UAC
59,007
805,772
III
PACASMAYO
43,050
322,205
UAC
93,135
1,052,072
IV
PACASMAYO
38,774
422,292
UAC
91,610
244,911
V
PACASMAYO
47,835
96,867
UAC
93,942
508,423
VI
PACASMAYO
34,338
190,570
I
UAC
PACASMAYO
UAC
II
PACASMAYO
UAC
III
PACASMAYO
UAC
IV
PACASMAYO
UAC
V
PACASMAYO
UAC
VI
PACASMAYO
428,452
199,343
712,834
312,265
1,050,469
426,685
1,405,943
555,902
481,899
200,035
740,742
290,069
3,697,906
1,111,815
3,739,720
1,232,033
3,772,749
1,419,526
3,898,306
1,510,526
3,909,254
1,637,099
3,939,187
1,718,295
CEMENTOS LIMA
0.12
0.19
0.28
0.36
0.12
0.19
CEMENTOS PACASMAYO
0.18
0.25
0.30
0.37
0.12
0.17
0.37
0.35
0.30
0.30
0.25
0.25
0.20
0.18
0.15
0.10
0.36
0.28
0.19
0.19
0.12
0.12
0.17
0.12
0.05
0.00
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
Este ratio mide por cada sol de activo fijo (inmueble maquinaria
y equipo) invertido cuanto vendo, o sea cuan eficientemente
estoy utilizando mi activo fijo para generar ventas. Siendo
nuestro caso, tanto la empresa Cementos Lima como Cementos
Pacasmayo no superan la barrera del sol por lo que se supone
no estn utilizando eficientemente su activo fijo para generar
ventas. Ambas tienen una tendencia bastante similar teniendo
su pico ms alto en el periodo 2014-IV
I
UAC
PACASMAYO
UAC
II
PACASMAYO
UAC
III
PACASMAYO
UAC
IV
PACASMAYO
UAC
V
PACASMAYO
UAC
VI
PACASMAYO
428,452
199,343
712,834
312,265
1,050,469
426,685
1,405,943
555,902
481,899
200,035
740,742
290,069
TOTAL ACTIVO
6,479,999
2,853,275
6,626,308
2,897,671
6,801,968
2,977,447
8,318,884
3,096,316
8,497,616
3,174,949
8,502,087
3,253,840
CEMENTOS LIMA
0.07
0.11
0.15
0.17
0.06
0.09
CEMENTOS PACASMAYO
0.07
0.11
0.14
0.18
0.06
0.09
0.18
0.15
0.17
0.15
0.10
0.05
0.07
0.11
0.11
0.14
0.09
0.06
0.09
0.07
0.06
0.00
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
III.
1. Ratio de Endeudamiento:
TOTAL PASIVO
UAC
3,019,372
I
PACASMAYO
1,027,320
UAC
3,127,274
II
PACASMAYO
1,044,393
TOTAL ACTIVO
6,479,999
2,853,275
6,626,308
2,897,671
RATIO DE ENDEUDAMIENTO
0.600
0.300
0.360
0.360
0.564
0.561
0.559
0.356
0.357
0.360
IV-2014
I-2015
II-2015
0.484
0.466
0.400
0.360
0.360
0.200
0.100
0.000
I-2014
UAC
4,694,752
IV
PACASMAYO
1,103,776
UAC
4,763,148
V
PACASMAYO
1,133,776
UAC
4,755,118
VI
PACASMAYO
1,169,867
6,801,968
8,318,884
3,096,316
8,497,616
3,174,949
8,502,087
3,253,840
RATIO DE ENDEUDAMIENTO
CEMENTOS LIMA
CEMENTOS PACASMAYO
0.466
0.360
0.360
0.360
0.484
0.360
0.564
0.356
0.561
0.357
0.559
0.360
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
0.500
III
UAC
PACASMAYO
3,294,906
1,073,248
II-2014
III-2014
2,977,447
2. Ratio de Deuda/Capital:
I
TOTAL PASIVO
UAC
3,019,372
3,460,627
PACASMAYO
1,027,320
1,825,955
UAC
3,127,274
3,499,034
II
PACASMAYO
1,044,393
1,868,372
III
UAC
PACASMAYO
3,294,906
1,073,248
3,507,062
1,904,199
RATIO DE DEUDA/CAPITAL
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
0.872
0.559
0.940
1.295
1.275
1.274
CEMENTOS PACASMAYO
0.563
0.559
0.564
0.554
0.555
0.561
RATIO DE DEUDA/CAPITAL
1.400
1.295
1.275
1.274
1.200
1.000
0.872
0.940
0.800
0.559
0.600
0.400
0.563
0.559
I-2014
II-2014
0.555
0.564
0.561
0.554
0.200
0.000
III-2014
IV-2014
I-2015
II-2015
UAC
4,694,752
3,624,132
IV
PACASMAYO
1,103,776
1,992,540
UAC
4,763,148
3,734,468
V
PACASMAYO
1,133,776
2,041,173
UAC
4,755,118
3,732,896
VI
PACASMAYO
1,169,867
2,083,973
II
PACASMAYO
UAC
PACASMAYO
UAC
92,575
28,055
52,061
9,585
89,512
28,373
56,319
8,418
UAC
III
PACASMAYO
42,541
37,662
53,874
6,174
CEMENTOS LIMA
3.30
3.15
1.13
1.52
2.37
0.50
CEMENTOS PACASMAYO
5.43
6.69
8.73
13.36
13.98
5.32
14.00
13.98
12.00
10.00
8.73
8.00
6.69
6.00
5.43
4.00
3.30
3.15
2.00
2.37
1.13
1.52
III-2014
IV-2014
5.32
0.50
0.00
I-2014
II-2014
I-2015
II-2015
UAC
89,427
58,970
IV
PACASMAYO
84,999
6,362
UAC
V
PACASMAYO
UAC
VI
PACASMAYO
135,182
57,012
71,676
5,126
28,819
57,141
61,900
11,643
UAC
843,167
2,176,205
3,019,372
PACASMAYO
95,080
932,240
1,027,320
II
UAC
PACASMAYO
909,364
114,809
2,217,910
929,584
3,127,274
1,044,393
III
UAC
PACASMAYO
1,053,893
113,093
2,241,013
960,155
3,294,906
1,073,248
30.00%
27.93%
29.08%
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
100.00%
31.99%
18.80%
10.00%
60.00%
19.02%
13.24%
9.26%
10.99%
10.54%
13.52%
VI
PACASMAYO
144,981
1,024,886
1,169,867
90.74%
89.01%
89.46%
86.48%
87.69%
81.20%
80.98%
IV-2014
I-2015
80.00%
20.00%
UAC
629,559
4,125,559
4,755,118
DEUDA NO CORRIENTE
25.00%
15.00%
V
PACASMAYO
139,532
994,244
1,133,776
DEUDA NO CORRIENTE
DEUDA CORRIENTE
35.00%
UAC
905,826
3,857,322
4,763,148
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
IV
UAC
PACASMAYO
882,541
149,275
3,812,211
954,501
4,694,752
1,103,776
12.31%
12.39%
72.07%
70.92%
68.01%
I-2014
II-2014
III-2014
87.61%
86.76%
40.00%
20.00%
5.00%
0.00%
0.00%
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
II-2015
IV.
Ratios de Rentabilidad:
II
PACASMAYO
428,452
199,343
712,834
312,265
1,050,469
426,685
1,405,943
555,902
481,899
200,035
740,742
290,069
Costo de Ventas
243,936
104,190
509,300
214,018
805,772
322,205
1,052,072
422,292
244,911
96,867
508,423
190,570
0.60
0.50
0.49
0.40
0.30
0.52
0.48
0.43
0.29
0.20
0.34
0.31
0.24
0.23
0.25
0.31
0.24
0.10
0.00
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
UAC
VI
PACASMAYO
UAC
V
PACASMAYO
UAC
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
UAC
IV
PACASMAYO
PACASMAYO
UAC
III
PACASMAYO
UAC
Este ratio mide por cada sol vendido, cuanto tengo de utilidad
bruta para cubrir gastos operativos, gastos administrativos,
gastos financieros. En nuestro caso vemos que ambas empresas
tienen una tendencia bastante similar teniendo su pico ms
bajo en el periodo 2014-IV y el ms alto en el periodo 2015-I.
Las cifras son relativamente bajas para una empresa que quiere
obtener grandes niveles de utilidad. En promedio la empresa
Cementos Lima dispone de 0.33 y la empresa Cementos
Pacasmayo de 0.35.
I
Utilidad Neta
UAC
63,424
PACASMAYO
36,275
UAC
59,796
428,452
199,343
712,834
II
PACASMAYO
39,007
UAC
28,513
312,265
1,050,469
III
PACASMAYO
37,363
426,685
UAC
138,380
1,405,943
IV
PACASMAYO
69,267
555,902
UAC
132,187
481,899
V
PACASMAYO
53,231
200,035
UAC
19,466
VI
PACASMAYO
45,253
740,742
CEMENTOS LIMA
0.15
0.08
0.03
0.10
0.27
0.03
CEMENTOS PACASMAYO
0.18
0.12
0.09
0.12
0.27
0.16
0.27
0.25
0.27
0.20
0.18
0.16
0.15
0.10
0.15
0.12
0.12
0.09
0.10
0.08
0.05
0.03
0.03
0.00
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
Este ratio mide que por cada sol que vendo cuanto genero de
utilidad neta. Ambas empresas poseen tendencia similar
alcanzando su nivel ms bajo en el periodo 2014-III y esto
podra explicarse porqu en ese periodo los costos de ventas
alcanzaron su nivel ms alto y por tanto la utilidad neta fue
menor. Alcanzaron su nivel ms alto en el periodo 2015-I
porqu ah los C.V fueron ms bajos y la Utilidad Neta fue
mayor.
290,069
II
PACASMAYO
UAC
III
PACASMAYO
UAC
IV
PACASMAYO
UAC
V
PACASMAYO
UAC
VI
PACASMAYO
UAC
PACASMAYO
UAC
92,575
52,061
89,512
56,319
42,541
53,874
89,427
84,999
135,182
71,676
28,819
61,900
TOTAL ACTIVO
6,479,999
2,853,275
6,626,308
2,897,671
6,801,968
2,977,447
8,318,884
3,096,316
8,497,616
3,174,949
8,502,087
3,253,840
CEMENTOS LIMA
0.014
0.014
0.006
0.011
0.016
0.003
CEMENTOS PACASMAYO
0.018
0.019
0.018
0.027
0.023
0.019
0.027
0.025
0.020
0.023
0.018
0.019
0.018
0.015
0.010
0.019
0.016
0.014
0.011
0.014
0.005
0.006
0.003
0.000
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
Utilidad Neta
TOTAL ACTIVO
UAC
PACASMAYO
UAC
II
PACASMAYO
UAC
III
PACASMAYO
UAC
IV
PACASMAYO
UAC
V
PACASMAYO
UAC
VI
PACASMAYO
63,424
6,479,999
36,275
2,853,275
59,796
6,626,308
39,007
2,897,671
28,513
6,801,968
37,363
2,977,447
138,380
8,318,884
69,267
3,096,316
132,187
8,497,616
53,231
3,174,949
19,466
8,502,087
45,253
3,253,840
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
0.022
0.020
0.015
0.017
0.013
0.013
0.017
0.016
0.013
0.010
0.010
0.014
0.009
0.005
0.004
0.002
0.000
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
I
UAC
PACASMAYO
UAC
II
PACASMAYO
UAC
III
PACASMAYO
UAC
IV
PACASMAYO
UAC
V
PACASMAYO
UAC
VI
PACASMAYO
Utilidad Neta
63,424
36,275
59,796
39,007
28,513
37,363
138,380
69,267
132,187
53,231
19,466
45,253
3,460,627
1,825,955
3,499,034
1,868,372
3,507,062
1,904,199
3,624,132
1,992,540
3,734,468
2,041,173
3,732,896
2,083,973
CEMENTOS LIMA
0.018
0.017
0.008
0.038
0.035
0.005
CEMENTOS PACASMAYO
0.020
0.021
0.020
0.035
0.026
0.022
0.038
0.035
0.035
0.020
0.018
0.021
0.020
0.026
0.017
0.008
I-2014
0.022
II-2014
III-2014
0.005
IV-2014
I-2015
II-2015
Este ratio me indica cuanto estoy ganando por cada sol que
tengo mi Patrimonio Neto. Vemos que cementos Pacasmayo
tiene una tendencia ms estable que el de Cementos Lima. En
promedio Cementos Lima tiene 0.020 y Cementos Pacasmayo
tiene 0.024.
V.
1. Razn Precio/Utilidad:
I
II
III
IV
VI
UAC
PACASMAYO
UAC
PACASMAYO
UAC
PACASMAYO
UAC
PACASMAYO
UAC
PACASMAYO
UAC
PACASMAYO
1.73
0.039
4.50
0.062
1.73
0.036
4.50
0.070
1.73
0.017
4.50
0.060
1.73
0.080
4.50
0.120
1.73
0.080
4.50
0.090
1.73
0.012
4.50
0.080
RAZN PRECIO/UTILIDAD
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
44.36
48.06
101.76
21.63
21.63
144.17
CEMENTOS PACASMAYO
72.58
64.29
75.00
37.50
50.00
56.25
RAZN PRECIO/UTILIDAD
160.00
144.17
140.00
120.00
101.76
100.00
80.00
72.58
64.29
75.00
60.00
40.00
20.00
44.36
37.50
56.25
48.06
21.63
0.00
I-2014
50.00
II-2014
III-2014
IV-2014
21.63
I-2015
II-2015
UAC
3,460,627
NAcciones
1,646,503,408.00
II
PACASMAYO
1,825,955
531,461,479.00
UAC
3,499,034
III
PACASMAYO
1,868,372
UAC
3,507,062
IV
PACASMAYO
1,904,199
UAC
3,624,132
V
PACASMAYO
1,992,540
UAC
3,734,468
VI
PACASMAYO
2,041,173
UAC
3,732,896
1,646,503,408.00 531,461,479.00 1,646,503,408.00 531,461,479.00 1,646,503,408.00 531,461,479.00 1,646,503,408.00 531,461,479.00 1,646,503,408.00 531,461,479.00
CEMENTOS LIMA
2.102
2.125
2.130
2.201
2.268
2.267
CEMENTOS PACASMAYO
3.436
3.516
3.583
3.749
3.841
3.921
3.436
3.516
3.583
2.102
2.125
2.130
I-2014
II-2014
III-2014
PACASMAYO
2,083,973
3.749
3.841
3.921
2.201
2.268
2.267
IV-2014
I-2015
II-2015
II
III
IV
VI
UAC
PACASMAYO
UAC
PACASMAYO
UAC
PACASMAYO
UAC
PACASMAYO
UAC
PACASMAYO
UAC
PACASMAYO
1.73
2.102
4.50
3.436
1.73
2.125
4.50
3.516
1.73
2.130
4.50
3.583
1.73
2.201
4.50
3.749
1.73
2.268
4.50
3.841
1.73
2.267
4.50
3.921
CEMENTOS LIMA
0.823
0.814
0.812
0.786
0.763
0.763
CEMENTOS PACASMAYO
1.310
1.280
1.256
1.200
1.172
1.148
1.310
1.280
1.256
1.000
0.800
0.823
0.600
0.814
0.812
II-2014
III-2014
1.200
1.172
0.786
0.763
0.763
IV-2014
I-2015
II-2015
1.148
0.400
0.200
0.000
I-2014
2014
Dividendos Declarados
NAcciones
UAC
21,404,544.30
1,646,503,408.000
2015
PACASMAYO
116,392,920.60
531,461,479.000
CEMENTOS LIMA
0.013
0.013
CEMENTOS PACASMAYO
0.200
0.280
UAC
PACASMAYO
21,404,544.30 162,950,088.84
1,646,503,408.000 531,461,479.000
VI.
1. Pago de Dividendos:
PAGO DE DIVIDENDOS
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
0.333
0.361
0.765
0.163
0.163
1.083
CEMENTOS PACASMAYO
3.226
2.857
3.333
1.667
3.111
3.500
PAGO DE DIVIDENDOS
4.000
3.000
3.500
3.333
3.500
3.111
3.226
2.857
2.500
2.000
1.500
1.667
1.000
0.500
1.083
0.765
0.333
0.361
I-2014
II-2014
0.163
0.163
0.000
III-2014
IV-2014
I-2015
II-2015
Este ratio me indica que por cada sol de la UPA cuanto ganar
de dividendos. La empresa Cementos Lima pag en promedio
s./ 0.48 y la empresa Cementos Pacasmayo pag s./2.95
2. Rendimientos de Dividendos:
RENDIMIENTO DE DIVIDENDOS
TRIMESTRE
2014
2015
CEMENTOS LIMA
0.008
0.008
CEMENTOS PACASMAYO
0.044
0.062
Este ratio me indica por cada sol invertido en una accin cuanto
recibo de dividendos. Este ratio lo calculamos por aos.
Cementos Lima en los aos 2014 y 2015 tuvieron un
rendimiento de s./ 0.008 y Cementos Pacasmayo tuvo en el
2014 un rendimiento de s./ 0.044 y en el 2015 un rendimiento
de s./ 0.062.