INDICES Y RATIOS

OPERATIVOS
Das de clientes (Vtas/ctas por cobrar)
Das de inventario (Costo Venta/inventario)

2011
54.34
28.65

2012
57.05
32.07

2013
80.13
30.65

Jul-05
271.14
102.24

LIQUIDEZ
Liquidez (AC/PC)
Liq. cida ((AC-Inv)/PC)

1.33
0.98

1.64
1.17

2.11
1.67

1.96
1.57

ENDEUDAMIENTO
Apalancamiento:
Coeficiente de endeudamiento(pasivos totales/activos totales)
Ratio de apalancamiento(pasivos totales/patrimonio)
Multiplicador del Patrimonio (activos totales/patrimonio)
Costo financiero (gastos financieros/pasivos totales)

59.75%
0.00
0.00
0.00%

57.25%
1.34
2.34
0.00%

49.73%
1.34
2.69
0.00%

49.82%
0.99
1.99
0.00%

RENTABILIDAD
ROA (utilidad neta/Activo Total)
ROE (utilidad neta/patrimonio)
Margen neto (utilidad neta/Ventas)

7.28%
18.10%
2.99%

7.13%
16.68%
3.13%

6.19%
16.68%
3.13%

3.04%
6.07%
5.96%

MODELO DUPONT
Margen neto
Rotacin Activos Totales
ROA

2.99%
2.43
7.28%

3.13%
2.28
7.13%

3.13%
1.98
6.19%

5.96%
0.51
3.04%

Margen neto
Rotacin Activos Totales
Multiplicador del patrimonio
ROE

2.99%
2.43
0.00
0.00%

3.13%
2.28
2.34
16.68%

3.13%
1.98
2.69
16.68%

5.96%
0.51
1.99
6.07%

INDICES DE FLUJO DE CAJA

Cobertura de deuda corriente
Cobertura de deuda total
Gastos de capital

0.00
0.00
#DIV/0!

0.00
0.00
#DIV/0!

0.00
0.00
#DIV/0!

0.00
0.00
0.00

Total patrimonio
Capital Social
Total activo

2011
5,079,803.00
4,000,000.00
12,621,299.00

2012
6,096,495.00
4,900,000.00
14,261,266.00

2013
8,039,819.00
5,600,000.00
16,418,880.00

Jul-05
8,558,958.00
5,600,000.00
17,055,379.00

Relacin Patrimonio / Activo

40%

43%

49%

50%

Relacin Capital Social / Activo

32%

34%

34%

33%

0
ESTADO DE RESULTADOS

INGRESOS
Ventas Netas
Costo de Ventas
UTILIDAD BRUTA

2011
30,698,549.00
23,650,038.00
7,048,511.00

100.00%
77.04%
22.96%

2012
32,464,332.00
25,498,631.00
6,965,701.00

100.00%
78.54%
21.46%

2013
33,057,838.00
27,294,843.00
5,762,995.00

100.00%
82.57%
17.43%

2014
8,712,820.00
7,420,251.00
1,292,569.00

100.00%
85.16%
14.84%

GASTOS OPERATIVOS
Gastos de logstica
Gastos de Administracin
Gastos de Ventas
Gastos Financieros
TOTAL GASTOS OPERATIVOS

0.00
5,258,357.00
0.00
0.00
5,258,357.00

0.00%
17.13%
0.00%
0.00%
17.13%

0.00
5,014,144.00
0.00
0.00
5,014,144.00

0.00%
15.45%
0.00%
0.00%
15.45%

0.00
2,529,245.00
0.00
0.00
2,529,245.00

0.00%
7.65%
0.00%
0.00%
7.65%

0.00
682,441.00
0.00
0.00
682,441.00

0.00%
7.83%
0.00%
0.00%
7.83%

UTILIDAD OPERACIONAL

1,790,154.00

5.83%

1,951,557.00

6.01%

3,233,750.00

9.78%

610,128.00

7.00%

0.00
0.00
0.00

0.00%
0.00%
0.00%

0.00
0.00
0.00

0.00%
0.00%
0.00%

0.00
0.00
0.00

0.00%
0.00%
0.00%

0.00
0.00
0.00

0.00%
0.00%
0.00%

1,790,154.00
404,606.00
0.00
0.00
0.00

0.00%
1.32%
0.00%
0.00%
0.00%

1,951,557.00
459,152.00
0.00
0.00
0.00

6.01%
1.41%
0.00%
0.00%
0.00%

3,233,750.00
0.00
2,602.00
0.00
0.00

9.78%
0.00%
0.01%
0.00%
0.00%

610,128.00
90,990.00
0.00
0.00
0.00

7.00%
1.04%
0.00%
0.00%
0.00%

Comisiones y Gastos Bancarios

Descuento por pronto pago

0.00
0.00

0.00%
0.00%

0.00
0.00

0.00%
0.00%

0.00
0.00

0.00%
0.00%

0.00
0.00

0.00%
0.00%

Utilidad en venta de activos fijos

Amortizacin, prdida en cambio

0.00
0.00

0.00%
0.00%

0.00
0.00

0.00%
0.00%

0.00
0.00

0.00%
0.00%

0.00
0.00

0.00%
0.00%

1,385,548.00

4.51%

1,492,405.00

4.60%

519,138.00

1.57%

519,138.00

5.96%

15% Participac. a trabajadores

Provisin Impuesto a la Renta

207,832.00
0.00

0.68%
0.00%

223,861.00
0.00

0.69%
0.00%

485,453.00
0.00

1.47%
0.00%

0.00
0.00

0.00%
0.00%

UTILIDAD NETA

919,369.00

2.99%

1,016,692.00

3.13%

33,685.00

0.10%

519,138.00

5.96%

Gastos Financieros
Diferencial cambiario
Gastos de inters, neto
UTILIDAD OPERATIVA NETA
Otros egresos
Otros ingresos
Intereses Pagados a Bancos
Intereses Pagados a Terceros

UTILIDAD ANTES PARTICIPACIN LAB

VERTICAL

0
ESTADO DE RESULTADOS

INGRESOS
Ventas Netas
Costo de Ventas
UTILIDAD BRUTA

2011
30,698,549.00
23,650,038.00
7,048,511.00

2012
32,464,332.00
25,498,631.00
6,965,701.00

5.75%
7.82%
-1.17%

2012
32,464,332.00
25,498,631.00
6,965,701.00

2013
33,057,838.00
27,294,843.00
5,762,995.00

1.83%
7.04%
-17.27%

2013
33,057,838.00
27,294,843.00
5,762,995.00

2014
8,712,820.00
7,420,251.00
1,292,569.00

-73.64%
-72.81%
-77.57%

GASTOS OPERATIVOS
Gastos de logstica
Gastos de Administracin
Gastos de Ventas

0.00
5,258,357.00
0.00

0.00
5,014,144.00
0.00

-4.64%
#DIV/0!

0.00
5,014,144.00
0.00

0.00
2,529,245.00
0.00

-49.56%
#DIV/0!

0.00
2,529,245.00
0.00

0.00
682,441.00
0.00

-73.02%
#DIV/0!

TOTAL GASTOS OPERATIVOS

5,258,357.00

5,014,144.00

-4.64%

5,014,144.00

2,529,245.00

-49.56%

2,529,245.00

682,441.00

-73.02%

UTILIDAD OPERACIONAL

1,790,154.00

1,951,557.00

9.02%

1,951,557.00

3,233,750.00

65.70%

3,233,750.00

610,128.00

-81.13%

0.00
0.00
0.00

0.00
0.00
0.00

0.00%
0.00%
0.00%

0.00
0.00
0.00

0.00
0.00
0.00

0.00%
0.00%
0.00%

0.00
0.00
0.00

0.00
0.00
0.00

0.00%
0.00%
0.00%

1,790,154.00
404,606.00
0.00
0.00
0.00

1,951,557.00
459,152.00
0.00
0.00
0.00

9.02%
0.00%
0.00%
0.00%
0.00%

1,951,557.00
459,152.00
0.00
0.00
0.00

3,233,750.00
0.00
2,602.00
0.00
0.00

65.70%
0.00%
0.00%
0.00%
0.00%

3,233,750.00
0.00
0.00
0.00
0.00

610,128.00
0.00
0.00
0.00
0.00

-81.13%
0.00%
0.00%
0.00%
0.00%

Gastos Financieros
Diferencial cambiario
Gastos de inters, neto
UTILIDAD OPERATIVA NETA
Otros egresos
Otros ingresos
Intereses Pagados a Bancos
Intereses Pagados a Terceros

Comisiones y Gastos Bancarios

Descuento por pronto pago

0.00
0.00

0.00%
0.00%

0.00
0.00

0.00
0.00

0.00%
0.00%

0.00%
0.00%

Utilidad en venta de activos fijos

Amortizacin, prdida en cambio

0.00
0.00

0.00%
0.00%

0.00
0.00

0.00
0.00

0.00%
0.00%

0.00%
0.00%

1,385,548.00

1,492,405.00

7.71%

1,492,405.00

3,236,352.00

116.85%

3,233,750.00

610,128.00

-81.13%

207,832.00
0.00
0.00

223,861.00
0.00
0.00

7.71%
0.00%
#DIV/0!

223,861.00
0.00
0.00

485,453.00
0.00
0.00

116.85%
#DIV/0!

485,453.00
0.00
0.00

0.00
0.00
0.00

0.00%
0.00%
0.00%

1,177,716.00

1,268,544.00

7.71%

1,268,544.00

2,750,899.00

116.85%

2,748,297.00

610,128.00

-77.80%

UTILIDAD ANTES PARTICIPACI

15% Participac. a trabajadores
Reserva legal
Provisin Impuesto a la Renta
UTILIDAD NETA

HORIZONTAL

0
FLUJO DE EFECTIVO

2011

2012

2013

2014

EFECTIVO USADO EN ACTIVIDADES DE INVERSIN:

Recibido de clientes
Pagado a proveedores y empleados
Intereses pagados
Intereses ganados
Participacin a empleados
Impuesto a la renta
Otros (gastos) ingresos, neto
Efectivo neto utilizado en actividades de operacin

0.00

0.00

0.00

0.00

EFECTIVO USADO EN ACTIVIDADES DE INVERSIN:

Adquisicin de propiedades y equipos
Incremento en inversiones a largo plazo
Precio de venta de propiedades y equipos
Incremento en inversiones en acciones
Adquisicin de otros activos
EFECTIVO NETO USADO EN ACTIVIDADES DE INVER

0.00
0.00

0.00

0.00

0.00

EFECTIVO USADO EN ACTIVIDADES DE FINANCIAMIENTO

Obligaciones bancarias
Obligaciones a largo plazo
Dividendos pagados
EFECTIVO NETO USADO EN ACTIVIDADES DE FINAN

0.00

0.00

0.00

0.00

Aumento (disminucin) del efectivo

0.00

0.00

Saldo del efectivo al inicio del ao

Saldo del efectivo al inicio del ao

0.00

0.00

0.00

0.00