Marco practico

Anlisis vertical y horizontal

Aguita de coco, S.A. de CV

Empresa subsidiaria del grupo "X"
Estado de Resultados Anlisis Vertical Anlisis Horizontal
Primer semestre Segundo semestre Variacin
2016 2016 Ao 1 Ao 2 Variacin Absoluta Relativa
Ventas Q 205,670,504.00 Q 267,042,310.00 100% 100% Q 61,371,806.00 29.84%
Costo de ventas Q 133,468,857.00 Q 197,686,876.00 64.89% 74.03% Q 64,218,019.00 48.11%
Utilidad Bruta en Ventas Q 72,201,647.00 Q 69,355,434.00 35.10% 25.97% Q (2,846,213.00) -3.94%
Gastos Operacionales
Ventas Q 14,046,590.00 Q 20,085,013.00 6.83% 7.52% Q 6,038,423.00 42.99%
Administracin Q 13,180,955.00 Q 17,547,034.00 6.41% 6.57% Q 4,366,079.00 33.12%
utilidad operacional Q 44,974,102.00 Q 31,723,387.00 21.87% 11.88% Q (13,250,715.00) -29.46%
Gastos no Operacionales
Otos gastos y productos Q 31,440,514.00 Q 1,850,135.00 15.29% 0.69% Q (29,590,379.00) -94.12%
Utilidad Antes del Impuesto Q 13,533,588.00 Q 29,873,252.00 6.58% 11.19% Q 16,339,664.00 120.73%
Impuesto sobre la renta -Q 347,399.00 Q 88,917.00 -0.17% 0.03% Q 436,316.00 -125.60%
Ganancia del Ejercicio Q 13,880,987.00 Q 29,784,335.00 6.75% 11.15% Q 15,903,348.00 114.57%
 Aguita de coco, S.A. de CV
Empresa subsidiaria del grupo "X"
Balance General Anlisis Vertical Anlisis
VariacinHorizontal
Variacin
Activo Ao 2014 Ao 2015 Ao 1 Ao 2 Absoluta Relativa
Corrinte
Caja y Bancos Q 588,810.51 Q 569,917.32 7.72% 7.20% Q 18,893.19 3.21%
Cuentas y efectos por cobrar Q 2,072,548.34 Q 2,080,210.75 27.18% 26.29% Q 7,662.41 0.37%
Deudores diversos - Q 25,678.26 0.32% Q 25,678.26 0.00%
Inventarios Q 2,157,090.30 Q 2,331,606.81 28.29% 29.46% Q 174,516.51 8.09%
Total de activo corriente Q 4,818,449.15 Q 5,007,413.14 63.18% 63.27% Q 188,963.99 3.92%
No corriente
Terrenos Q 1,243,945.42 Q 1,243,945.42 16.31% 15.72% Q - 0.00%
Edificios Q 1,721,325.11 Q 1,721,325.11 22.57% 21.75% Q 0.00 0.00%
(-)Depreciacin de edificios -Q 169,891.58 -Q 84,945.79 -2.23% -1.07% Q 84,945.79 -50.00%
vehculos Q 16,948.52 Q 16,948.52 0.22% 0.21% Q - 0.00%
(-)Depreciacin de vehculos -Q 8,827.33 -Q 5,503.46 -0.12% -0.07% Q 3,323.87 -37.65%
Mobiliario y Equipo Q 50,933.96 Q 52,849.97 0.67% 0.67% Q 1,916.01 3.76%
(-) Depreciacin de Mobiliario y equipo -Q 46,751.21 -Q 38,001.43 -0.61% -0.48% Q 8,749.78 -18.72%
Total de activo no corriente Q 2,807,682.89 Q 2,906,618.34 36.82% 36.73% Q 98,935.45 3.52%
TOTAL ACTIVO Q 7,626,132.04 Q 7,914,031.48 100% 100% Q 287,899.44 3.78%
Pasivo
Corrinte
Cuentas y documentos por pagar c.p. Q 1,143,215.15 Q 1,836,847.42 63.98% 74.22% Q 693,632.27 60.67%
Beneficios a los empleados por pagar Q 120,990.23 Q 114,405.01 6.77% 4.62% Q 6,585.22 5.44%
Obligaciones bancarias Q 5,518.94 0.00% 0.22% Q 5,518.94 0.00%
impuestos por pagar Q 51,482.57 Q 58,014.40 2.88% 2.34% Q 6,531.83
provisiones y retenciones por pagar Q 12,771.10 Q 14,196.28 0.71% 0.57% Q 1,425.18 11.16%
Total pasivo corriente Q 1,328,459.05 Q 2,028,982.05 74.34% 81.99% Q 700,523.00 52.73%
No corriente
Documentos por pagar largo plazo Q 12,301.52 0.00% 0.50% Q 12,301.52 0.00%
Impuesto sobre la renta diferido Q 2,000.00 Q 585.41 0.11% 0.02% Q 1,414.59 70.73%
Dividendos por pagar largo plazo Q 456,505.95 Q 432,852.27 25.55% 17.49% Q 23,653.68 5.18%
Total activo no corriente Q 458,505.95 Q 445,739.20 25.66% 18.01% Q 12,766.75 2.78%
TOTAL PASIVO Q 1,786,965.00 Q 2,474,721.25 100% 100% Q 687,756.25 38.49%
Patrimonio
Capital Social Q 2,400,000.00 Q 1,984,594.29 31.35% 25.08% Q 415,405.71 17.31%
Reserva Legal Q 386,118.91 Q 344,534.28 5.04% 4.35% Q 41,584.63 10.77%
utilidades retenidas Q 815,442.95 Q 827,112.57 10.65% 10.45% Q 11,669.62 1.43%
revalorizacin de capital propio Q 413,925.86 Q 429,389.77 5.41% 5.43% Q 15,463.91 3.74%
utilidad del ejercicio Q 1,853,679.32 Q 1,853,679.32 24.21% 23.42% Q - 0.00%
TOTAL PATRIMONIO Q 5,869,167.04 Q 5,439,310.23 76.66% 68.73% Q 429,856.81 7.32%
PATRIMONIO + PASIVO Q 7,656,132.04 Q 7,914,031.48 100% 100% Q 257,899.44 3.37%