ACTIVOS

Banco
Cuentas a Cobrar
Efectos a Cobrar
Inversiones Temporales
Intereses por Cobrar
Int. Anticipados
Inventario
Activo Fijo
Deprec. Acum.

PASIVO Y PATRIMONIO
4,250,500.00
8,500,000.00
0.00
0.00
0.00
1,500,000.00
12,500,000.00
60,000,000.00
(24,000,000.00)

Cuentas a Pagar Comerciales

Prestamos a Pagar
Efectos a Pagar
Pasivo Contingente
Apartado Prestaciones
Capital Social
Reserva Legal
UND

Total Activos

62,750,500.00 Total Padivo y Patrimonio

Inventario Final

23,328,000.00

Venta de Activo
Activo Nuevo
Activo Viejo
Depreciacion Acum. Activo
Efecto x Pagar
Ganancia o Perdida
Banco
Total Activo Fijo
Dep. Linea Recta (Aos)
Reserva Legal
Reserva legal Total 10% CS
Diferencia
Reseva Legal Actual 5% UND

0.00
0.00
0.00
0.00
0.00
0.00
60,000,000.00
5

1,000,000.00
0.00
0.00

7,500,000.00
25,000,000.00
0.00
0.00
1,500,000.00
10,000,000.00
1,000,000.00
17,750,500.00

62,750,500.00

Cuadro de Ventas
35%

Periodo

Ventas

Contado

100%
10%

Descuento

Total Ventas de
Contado

100%
5%

65%

45%

55%

Ventas a Credito

Mismo
Trimestre

Trimestre
Siguiente

Provision

1ero

42,250,000.00

14,787,500.00

(1,478,750.00)

13,308,750.00

27,462,500.00

12,358,125.00

15,104,375.00

2do

45,500,000.00

15,925,000.00

(1,592,500.00)

14,332,500.00

29,575,000.00

13,308,750.00

16,266,250.00

3ero

49,850,000.00

17,447,500.00

(1,744,750.00)

15,702,750.00

32,402,500.00

14,581,125.00

17,821,375.00

(891,068.75)

4to

56,800,000.00

19,880,000.00

(1,988,000.00)

17,892,000.00

36,920,000.00

16,614,000.00

20,306,000.00

(1,015,300.00)

Total

194,400,000.00

68,040,000.00

(6,804,000.00)

61,236,000.00

126,360,000.00

56,862,000.00

69,498,000.00

(1,906,368.75)

Total Trimestre
Sig

0%
0%

0%

Intereses
Financieros

Ingresos
Extraordinarios

15,104,375.00

0.00

0.00

16,266,250.00

0.00

0.00

16,930,306.25

0.00

0.00

19,290,700.00

0.00

0.00

67,591,631.25

0.00

0.00

Cuadro de Compras
75%
60%

40%

Periodo

0%

0%

% de Compras con
Mismo Trimestre
Descuento

Compras

0%

Descuento por
Pronto Pago

Total Mismo
Trimestre

Proximo Trimestre Gastos de Compras

1ero

16,900,000.00

12,675,000.00

0.00

0.00

12,675,000.00

4,225,000.00

0.00

2do

18,200,000.00

13,650,000.00

0.00

0.00

13,650,000.00

4,550,000.00

0.00

3ero

19,940,000.00

11,964,000.00

0.00

0.00

11,964,000.00

7,976,000.00

0.00

4to

22,720,000.00

13,632,000.00

0.00

0.00

13,632,000.00

9,088,000.00

0.00

Total

77,760,000.00

51,921,000.00

0.00

0.00

51,921,000.00

25,839,000.00

0.00

Nmina a Distribuir

Gastos de Administracion

75%

20%

5%

15%

Nomina a
Distribuir

Mismo
Trimestre

Previsiones
Laborales 4to t

Prestaciones
Sociales

Total Gastos de
Administracion

1ero

15,100,000.00

11,325,000.00

3,020,000.00

755,000.00

6,337,500.00

6,337,500.00

0.00

0.00

0.00

0.00

Periodo

100%

Gastos de Ventas

0%

0%

100%

0%

Total Gastos de
Mismo Trimestre Prximo Trimestre
Mismo Trimestre
Ventas

Proximo
Trimestre

2do

16,500,000.00

12,375,000.00

3,300,000.00

825,000.00

6,825,000.00

6,825,000.00

0.00

0.00

0.00

0.00

3ero

18,000,000.00

13,500,000.00

3,600,000.00

900,000.00

7,477,500.00

7,477,500.00

0.00

0.00

0.00

0.00

4to

22,500,000.00

16,875,000.00

4,500,000.00

1,125,000.00

8,520,000.00

8,520,000.00

0.00

0.00

0.00

0.00

Total

72,100,000.00

54,075,000.00

14,420,000.00

3,605,000.00

29,160,000.00

29,160,000.00

0.00

0.00

0.00

0.00

1,500,000.00
5,105,000.00

CUADRO INGRESOS
concepto

1ero

2do

3ero

Ventas Contado

13,308,750.00

14,332,500.00

1er trim

12,358,125.00

15,104,375.00

2do trim

13,308,750.00

3er trim

4to

15,702,750.00

Total

17,892,000.00

27,462,500.00
16,266,250.00
14,581,125.00

4to trim

29,575,000.00
16,930,306.25

31,511,431.25

16,614,000.00

16,614,000.00

Efecto Por Cobrar

Cuentas a Cobrar

Cuentas por Cobrar

61,236,000.00

8,500,000.00

8,500,000.00

Ventas de Activos

0.00

Inversiones Temporales

0.00

Ingresos Extraord.

0.00

0.00

0.00

0.00

0.00

Intereses Financieros

0.00

0.00

0.00

0.00

0.00

Intereses por Cobrar

0.00

Total

19,290,700.00

0.00

34,166,875.00

0.00

0.00

42,745,625.00

46,550,125.00

51,436,306.25

174,898,931.25

19,290,700.00

Cuadro de Egresos
concepto
Compras 1er t

1ero

2do

12,675,000.00

Compras 2do t

3ero

4to

13,650,000.00

Compras 3er t

4,550,000.00
11,964,000.00

11,325,000.00

12,375,000.00

13,500,000.00

Previsiones Labororales
Prestaciones Sociales
Gtos. Admon 1er t

0.00
6,337,500.00

Gtos. Admon 2do t

6,825,000.00

Gastos de Ventas 2do t

0.00

Intereses Prepagados
Efectos por Pagar

14,420,000.00

0.00

5,105,000.00

6,825,000.00
7,477,500.00

8,520,000.00

8,520,000.00

0.00

0.00
0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

25,000,000.00

0.00

0.00

25,000,000.00

0.00

0.00

1,500,000.00
0.00

0.00

0.00

0.00

Gastos de Ventas 4to t

Prestamos a Pagar

14,420,000.00

9,088,000.00

0.00

0.00

0.00

54,075,000.00

0.00

Gastos de Ventas 3er t

Compra Vehiculo

13,632,000.00

16,875,000.00

0.00
7,477,500.00

0.00

19,940,000.00

13,632,000.00

6,337,500.00

Gtos. Admon 4to t

Gastos de Ventas 1er t

18,200,000.00
7,976,000.00

0.00

Gtos. Admon 3er t

Cuentas a Pagar

16,900,000.00

Compras 4to t
Nomina

Total

4,225,000.00

0.00

1,500,000.00
0.00

Cuentas por Pagar

Total

7,500,000.00
37,837,500.00

7,500,000.00
63,575,000.00

37,491,500.00

61,423,000.00

200,327,000.00

14,193,000.00

FLUJO DE CAJA
concepto
Ingresos

1ero

2do

3ero

4to

Total

34,166,875.00

42,745,625.00

46,550,125.00

51,436,306.25

174,898,931.25

(37,837,500.00)

(63,575,000.00)

(37,491,500.00)

(61,423,000.00)

(200,327,000.00)

(3,670,625.00)

(20,829,375.00)

9,058,625.00

(9,986,693.75)

(25,428,068.75)

Efectivo al Inicio

4,250,500.00

2,000,000.00

2,000,000.00

2,000,000.00

4,250,500.00

Saldo de Efectivo

579,875.00

(18,829,375.00)

11,058,625.00

(7,986,693.75)

(21,177,568.75)

11,703,151.50

35,536,938.16

(1,716,457.75)

(4,285,755.19)

Pagos
Resultado del Ejercicio

Prestamos

1,514,800.00

Pagos de Intereses

(94,675.00)

22,318,986.67
(1,489,611.67)

Abono a Capital

(985,010.78)
(8,073,614.22)

(8,073,614.22)

Colocacion

0.00

Cobro de Intereses

0.00

Recuperacion de Colocaciones
Saldo final Ejercicio

Saldo Minimo al Inicio de C/Periodo

Saldo Maximo al Inicio de C/Periodo

2,000,000.00

2,000,000.00
0.00

2,000,000.00

2,000,000.00

1 TRIMESTRE

Prestamos
Tasa de Interes
Tasa de Interes Trimestral
Factor de Interes de Prestamos

25.00%
6.25%
0.9375

Colocaciones
Tasa de Interes
Tasa de Interes Trimestral
Factor de Interes de Colocaciones

PRESTAMO 1T
INTERESES 1T
2 TRIMESTRE

10.00%
2.50%
0.9750

INTERESES 1T

PRESTAMO 2T

INTERESES 1T
INTERESES 2T

2,000,000.00

2,000,000.00
(579,875.00)
1,420,125.00
0.9375
1,514,800.00
6.25%
94,675.00
18,829,375.00
2,000,000.00
94,675.00
20,924,050.00
0.9375
22,318,986.67
6.25%
1,394,936.67
94,675.00
1,489,611.67

2,000,000.00

3 TRIMESTRE
EXCEDENTE ABONADO
PAGO INTERESES
ABONO A CAPITAL

PRESTAMO 1 Y 2 T

MONTO DEUDA NUEVA

PAGO INTERESES
4 TRIMESTRE
INTERESES 3T

11,058,625.00
(2,000,000.00)
9,058,625.00
-985,010.7778
8,073,614.2222
1,514,800.00
22,318,986.67
23,833,786.67
-9,058,625.00
14,775,161.67
0.9375
15,760,172.4444
6.25%
985,010.7778
7,986,693.75
2,000,000.00
985,010.7778
10,971,704.5278
0.9375

PRESTAMO 4 T

INTERESES 3T
INTERESES 4T

11,703,151.4963
6.25%
731,446.9685
985,010.7778
1,716,457.7463

Corporacin Everest
Estado de Ganancia y Perdida
Del 1/1/2005 al 31/12/2005
(Expresado en Bolvares)
Ventas
Descuento en Ventas
Ventas Netas
Costo de Ventas
Inventario Inicial
Compras
Gastos de Compras
Inventario Final
MOD
Total Costo de Ventas

194,400,000.00
(6,804,000.00)
187,596,000.00

12,500,000.00
77,760,000.00
0.00
(23,328,000.00)
72,100,000.00
(139,032,000.00)

Utilidad Bruta en Ventas

Gastos Operativos
Gastos en Administracin
Gastos en Ventas
Gastos Depreciacin
Gastos Perdida Incobrable
Total Gastos Operativos

48,564,000.00

29,160,000.00
0.00
12,000,000.00
1,906,368.75
(43,066,368.75)

Utilidad Netas en Operaciones

Otros Ingresos y Egresos
Ingresos Extraordinarios
Intereses Financieros
Ingresos por Intereses Colocaciones
Descuento Pronto Pago
Descuento Efectos a Cobrar
Gastos Intereses Pagados Anticip
Gastos Intereses Financieros
Ganancia o Perdida en Vta. AF
Total otros Ingresos y Egresos

5,497,631.25

0.00
0.00
0.00
0.00
0.00
(3,000,000.00)
(4,285,755.19)
0.00
(7,285,755.19)

Utilidad o Perdida Antes de Impuestos

Apartado Reserva Legal

(1,788,123.94)
0.00

Ganancia o Perdida Neta

(1,788,123.94)

Corporacin Everest
Balance General
Al 31/12/2005
(Expresado en Bolvares)
ACTIVOS
Activos Circulante
Banco
Cuentas por Cobrar
Provisin Cuentas Incobrables
Prstamos por Cobrar
Intereses por Cobrar
Intereses Financieros por Cobrar
Ingresos Extraord. por Cobrar
Inventario
Total Activo Circulante
Activos Fijos
Activos Fijo
Depreciacin Acumulada
Total Activos Fijos

2,000,000.00
20,306,000.00
(1,015,300.00)
0.00
0.00
0.00
0.00
23,328,000.00
44,618,700.00

60,000,000.00
(36,000,000.00)
24,000,000.00

Total Activos
PASIVOS
Pasivos Circulantes
Cuentas por Pagar
Efectos por Pagar
Gastos Adm. Acum. por Pagar
Gastos Ventas Acum. por Pagar
Prestamos Bancarios
Total Pasivo Circulante
Pasivos a Largo Plazo
Apartado Prestaciones Sociales
Pasivo Contingente
Total Pasivo a Largo Plazo

68,618,700.00

9,088,000.00
0.00
0.00
0.00
27,463,323.94
36,551,323.94

5,105,000.00
0.00
5,105,000.00

Total Pasivos
PATRIMONIO
Capital Social
Reserva Legal
UND o Dficit Acumulado

41,656,323.94

10,000,000.00
1,000,000.00
15,962,376.06

Total Patrimonio

26,962,376.06

Total Pasivo + Patrimonio

68,618,700.00

Indicadores Finanacieros
Razon Circulante
Prueba Acida
Capital de Trabajo Neto
Capital de Trabajo Bruto
Rotacion de Inventarios
Plazo del Inventario
Dias de Ventas Pedientes de Cobro
Razon de Rotacion de Activos Fijos
Razon de Rotacion de Activos Totales
Razon de Endeudamiento
Multiplicador de Capital Contable
Rend. Sobre Activo Total (ROA)
Rend. Sobre Capital (ROE)
Periodo Promedio de Cobro
Periodo Promedio de Pago
Razon Pasivo Capital
Margen de Utilidad Sobre Ventas

1.22
0.58
8,067,376.06
44,618,700.00
8.33
43.2
37.60
3.24
2.83
60.71
2.54
-2.61
-6.63
37.60
42.07
0.19
-0.92

Veces
Veces
Bs.
Bs.
Veces
Dias
Dias
Veces
Veces
%
%
%
Dias
Dias
Veces
%