2012 2013

CONCEPTO S/. % S/.

ACTIVO
ACTIVO CORRIENTE
Efectivo y equivalente de efectivo 26,202 1.67% 47,141
Cuentas por cobrar comerciales terceros 24,870 1.58% 21,293
Cuentas por cobrar comerciales relacionadas 55,744 3.54% 20,288
Cuenta por cobrar a entidades relacionadas 71,116 4.52% 59,343
Otras cuentas por cobrar 2,944 0.19% 5,719
Existencias 171,581 10.90% 226,592
Gastos pagados por anticipado 3,948 0.25% 8,212
TOTAL ACTIVO CORRIENTE 356,405 22.65% 388,588
ACTIVO NO CORRIENTE
Cuentas por cobrar a entidades relacionadas 9,804 0.62% 9,804
Otras cuentas por cobrar 0 0.00% 5,713
Inversiones financieras 209,895 13.34% 209,895
Propiedad planta y equipo 996,770 63.35% 1,185,656
Activo intangible 628 0.04% 1,546
TOTAL ACTIVO NO CORRIENTE 1,217,097 77.35% 1,412,614
TOTAL ACTIVO 1,573,502 100.00% 1,801,202

PASIVO
PASIVO CORRIENTE
Obligaciones financieras 99,331 6.31% 101,291
Cuentas por pagar comerciales terceros 65,500 4.16% 85,739
Cuentas por cobrar comerciales relacionadas 10,250 0.65% 23,204
Cuentas por pagar a entidades relacionadas diversas 57 0.00% 141
Pasivo por impuesto a las ganancias 20,836 1.32% 9,030
Otras cuentas por pagar 125,675 7.99% 149,191
TOTAL PASIVO CORRIENTE 321,649 20.44% 368,596
PASIVO NO CORRIENTE
Obligaciones financieras 304,337 19.34% 380,617
Provision por cierre de canteras 10,612 0.67% 9,476
Pasivo por impuesto a las ganacias diferidas 46,046 2.93% 38,512
TOTAL PASIVO NO CORRIENTE 360,995 22.94% 428,605
TOTAL PASIVO 682,644 43.38% 797,201
PATRIMONIO
Capital social emeitido 261,705 16.63% 261,705
Acciones de inversin 278 0.02% 278
Reserva legal 52,341 3.33% 52,341
Resultados acumulados 576,534 36.64% 689,677
TOTAL PATRIMONIO 890,858 56.62% 1,004,001
TOTAL PASIVO Y PATRIMONIO 1,573,502 100.00% 1,801,202
0 0 0
 YURA S.A.
ESTADO DE SITUACION FINANCIERA

2013 2014 2015 2016 2012-2013

% S/. % S/. % S/. % S/.

2.62% 6,062 0.22% 7,766 0.23% 9,266 0.29% 20,939

1.18% 16,211 0.58% 19,915 0.60% 23,385 0.72% (3,577)
1.13% 14,578 0.53% 20,697 0.62% 18,243 0.57% (35,456)
3.29% 20,796 0.75% 58,534 1.75% 72,570 2.25% (11,773)
0.32% 5,190 0.19% 7,440 0.22% 7,395 0.23% 2,775
12.58% 254,378 9.17% 239,213 7.16% 247,202 7.66% 55,011
0.46% 5,752 0.21% 6,025 0.18% 3,413 0.11% 4,264
21.57% 322,967 11.65% 359,590 10.76% 381,474 11.82% 32,183

0.54% 9,804 0.35% 19,331 0.58% 15,011 0.47% 0

0.32% 4,013 2,213 0.07% 1,032 0.03% 5,713
11.65% 1,100,408 39.68% 1,612,368 48.24% 1,515,683 46.97% 0
65.83% 1,332,698 48.06% 1,340,392 40.10% 1,305,377 40.45% 188,886
0.09% 3,379 0.12% 8,457 0.25% 8,573 0.27% 918
78.43% 2,450,302 88.35% 2,982,761 89.24% 2,845,676 88.18% 195,517
100% 2,773,269 100.00% 3,342,351 100.00% 3,227,150 100.00% 227,700

6% 347,077 12.52% 144,453 4.32% 156,246 4.84% 1,960

5% 70,693 2.55% 58,624 1.75% 50,828 1.58% 20,239
1% 36,505 1.32% 14,137 0.42% 7,788 0.24% 12,954
0% 3,578 0.13% 294 0.01% 10,221 0.32% 84
1% 6,727 0.24% 510 0.02% 2,203 0.07% (11,806)
8% 86,237 3.11% 84,991 2.54% 66,524 2.06% 23,516
20% 550,817 19.86% 303,009 9.07% 293,810 9.10% 46,947

21% 994,811 35.87% 1,631,509 48.81% 1,434,067 44.44% 76,280

1% 11,714 0.42% 12,602 0.38% 13,084 0.41% (1,136)
2% 29,925 1.08% 24,880 0.74% 27,019 0.84% (7,534)
24% 1,036,450 37.37% 1,668,991 49.93% 1,474,170 45.68% 67,610
44% 1,587,267 57.23% 1,972,000 59.00% 1,767,980 54.78% 114,557

15% 261,705 9.44% 261,705 7.83% 261,705 8.11% 0

0% 278 0.01% 278 0.01% 278 0.01% 0
3% 52,341 1.89% 52,341 52,341 1.62% 0
38% 871,678 31.43% 1,056,027 31.60% 1,144,846 35.48% 113,143
56% 1,186,002 42.77% 1,370,351 41.00% 1,459,170 0.45 113,143
100% 2,773,269 100.00% 3,342,351 100.00% 3,227,150 1.00 227,700
0 0 0 0 0 0 0 0
2012-2013 2013-2014 2014-2015 2015-2016
% S/. % S/. % S/. %

79.91% (41,079) (87.14%) 1,704 28.11% 1,500 19.31%

(14.38%) (5,082) (23.87%) 3,704 22.85% 3,470 17.42%
(63.61%) (5,710) (28.14%) 6,119 41.97% (2,454) (11.86%)
(16.55%) (38,547) (64.96%) 37,738 181.47% 14,036 23.98%
94.26% (529) (9.25%) 2,250 43.35% (45) (0.60%)
32.06% 27,786 12.26% (15,165) (5.96%) 7,989 3.34%
108.00% (2,460) (29.96%) 273 4.75% (2,612) (43.35%)
9.03% (65,621) (16.89%) 36,623 11.34% 21,884 6.09%

0.00% 0 0.00% 9,527 97.17% (4,320) (22.35%)

NA (1,700) (29.76%) (1,800) (44.85%) (1,181) (53.37%)
0.00% 890,513 424.27% 511,960 46.52% (96,685) (6.00%)
18.95% 147,042 12.40% 7,694 0.58% (35,015) (2.61%)
146.18% 1,833 118.56% 5,078 150.28% 116 1.37%
16.06% 1,037,688 73.46% 532,459 21.73% (137,085) (4.60%)
14.47% 972,067 53.97% 569,082 20.52% (115,201) (3.45%)

1.97% 245,786 242.65% (202,624) (58.38%) 11,793 8.16%

30.90% (15,046) (17.55%) (12,069) (17.07%) (7,796) (13.30%)
126.38% 13,301 57.32% (22,368) (61.27%) (6,349) (44.91%)
147.37% 3,437 2,437.59% (3,284) (91.78%) 9,927 3,376.53%
(56.66%) (2,303) (25.50%) (6,217) (92.42%) 1,693 331.96%
18.71% (62,954) (42.20%) (1,246) (1.44%) (18,467) (21.73%)
14.60% 182,221 49.44% (247,808) (44.99%) (9,199) (3.04%)

25.06% 614,194 161.37% 636,698 64.00% (197,442) (12.10%)

(10.70%) 2,238 23.62% 888 7.58% 482 3.82%
(16.36%) (8,587) (22.30%) (5,045) (16.86%) 2,139 8.60%
18.73% 607,845 141.82% 632,541 61.03% (194,821) (11.67%)
16.78% 790,066 99.10% 384,733 24.24% (204,020) (10.35%)

0.00% 0 0.00% 0 0.00% 0 0.00%

0.00% 0 0.00% 0 0.00% 0 0.00%
0.00% 0 0.00% 0 0.00% 0 0.00%
19.62% 182,001 26.39% 184,349 21.15% 88,819 8.41%
12.70% 182,001 18.13% 184,349 15.54% 88,819 6.48%
14.47% 972,067 53.97% 569,082 20.52% (115,201) (3.45%)
0 0 0 0 0 0 0
 CONCEPTO
Venta de bienes
Venta de servicios
Total ingresos
Costo de venta d bienes
Costo de venta de servicios
Total costos de venta
Utilidad bruta
Gastos de operacin
Gastos de venta y distribucin
Gastos de administracin
Utilidad operativa
Dividendos recibidos
Ingresos financieros
Gastos financieros
Diferencia de cambio

Utilidad antes de impuestos a las ganancias

Gastos por impuestos a las ganacias
Utilidad neta y resultado integral del ao

Ventas netas
1,200,000

981,652 1,005,184
1,000,000 942,240
830,478
800,000

600,000

400,000

200,000

0
2012 2013 2014 2015
 YURA S.A.
ESTADO DE RESULTADOS INTEGRALES

2012 2013 2014 2015

S/. % S/. % S/. % S/. %
654,523 78.81% 909,459 92.65% 935,521 93.07% 880,107 93.41%
175,955 21.19% 72,193 7.35% 69,663 6.93% 62,133 6.59%
830,478 100.00% 981,652 100.00% 1,005,184 100.00% 942,240 100.00%
(320,755) (38.62%) (405,162) (41.27%) (412,346) (41.02%) (376,684) (39.98%)
(104,736) (12.61%) (69,701) (7.10%) (69,135) (6.88%) (62,251) (6.61%)
(425,491) (51.23%) (474,863) (48.37%) (481,481) (47.90%) (438,935) (46.58%)
404,987 48.77% 506,789 51.63% 523,703 52.10% 503,305 53.42%
(30,593) (3.68%) (58,990) (6.01%) (73,852) (7.35%) (61,702) (6.55%)
(61,691) (7.43%) (74,645) (7.60%) (76,979) (7.66%) (67,906) (7.21%)
5,664 0.68% 18,340 1.87% 13,241 1.32% 10,936 1.16%
318,367 38.34% 391,494 39.88% 386,113 38.41% 384,633 40.82%
8,295 1.00% 0 0.00% 0 0.00% 0 0.00%
7,305 0.88% 6,594 0.67% 3,453 0.34% 1,807 0.19%
(28,153) (3.39%) (32,645) (3.33%) (43,802) (4.36%) (119,603) (12.69%)
16,314 1.96% (23,016) (2.34%) (912) (0.09%) (10,191) (1.08%)
3,761 0.45% (49,067) (5.00%) (41,261) (4.10%) (127,987) (13.58%)
322,128 38.79% 342,427 34.88% 344,852 34.31% 256,646 27.24%
(102,705) (12.37%) (99,284) (10.11%) (101,470) (10.09%) (72,297) (7.67%)
219,423 26.42% 243,143 24.77% 243,382 24.21% 184,349 19.56%

netas U ti lidad br uta

600,000
550,327
1,005,184 506,789 523,703
1,001,433 503,305
942,240 500,000
404,987
400,000

300,000

200,000

100,000

0
2014 2015 2016 2012 2013 2014 2015 2016
 S.A.
ADOS INTEGRALES

2016 2012-2013 2013-2014 2014-2015

S/. % S/. % S/. % S/. %
926,224 92.49% 254,936 38.95% 26,062 2.87% (55,414) (5.92%)
75,209 7.51% (103,762) (58.97%) (2,530) (3.50%) (7,530) (10.81%)
1,001,433 100.00% 151,174 18.20% 23,532 2.40% (62,944) (6.26%)
(374,757) (37.42%) (84,407) 26.32% (7,184) 1.77% 35,662 (8.65%)
(76,349) (7.62%) 35,035 (33.45%) 566 (0.81%) 6,884 (9.96%)
(451,106) (45.05%) (49,372) 11.60% (6,618) 1.39% 42,546 (8.84%)
550,327 54.95% 101,802 25.14% 16,914 3.34% (20,398) (3.89%)
(74,426) (7.43%) (28,397) 92.82% (14,862) 25.19% 12,150 (16.45%)
(87,815) (8.77%) (12,954) 21.00% (2,334) 3.13% 9,073 (11.79%)
19,433 1.94% 12,676 223.80% (5,099) (27.80%) (2,305) (17.41%)
407,519 40.69% 73,127 22.97% (5,381) (1.37%) (1,480) (0.38%)
0 0.00% (8,295) (100.00%) NA NA NA NA
5,978 0.60% (711) (9.73%) (3,141) (47.63%) (1,646) (47.67%)
(136,533) (13.63%) (4,492) 15.96% (11,157) 34.18% (75,801) 173.05%
5,188 0.52% (6,702) (41.08%) 22,104 (96.04%) (9,279) 1,017.43%
(125,367) (12.52%) (52,828) (1,405%) 7,806 (15.91%) (86,726) 210.19%
282,152 28.17% 20,299 6.30% 2,425 0.71% (88,206) (25.58%)
(83,333) (8.32%) 3,421 (3.33%) (2,186) 2.20% 29,173 (28.75%)
198,819 19.85% 23,720 10.81% 239 0.10% (59,033) (24.26%)

U ti lidad operati va Uti lidad neta y re

450,000 300,000
550,327 407,519
400,000 391,494 386,113 384,633
250,000 243,143
350,000 318,367 219,423
300,000 200,000
250,000
150,000
200,000
150,000 100,000
100,000
50,000
50,000
0 0
2016 2012 2013 2014 2015 2016 2012 2013
 2015-2016
S/. %
46,117 5.24%
13,076 21.05%
59,193 6.28%
1,927 (0.51%)
(14,098) 22.65%
(12,171) 2.77%
47,022 9.34%
(12,724) 20.62%
(19,909) 29.32%
8,497 77.70%
22,886 5.95%
NA NA
4,171 230.82%
(16,930) 14.16%
15,379 (150.91%)
2,620 (2.05%)
25,506 9.94%
(11,036) 15.26%
14,470 7.85%

lidad neta y resultado integral del ao

0

0 243,143 243,382
219,423
198,819
0 184,349

0
2012 2013 2014 2015 2016
 RATIOS DE LIQUIDE

LIQUIDEZ GENERAL
2012 2013 2014 2015 2016
Activo corriente 356,405 388,588 322,967 359,590 381,474
Pasivo corriente 321,649 368,596 550,817 303,009 293,810
Ratio de liquidez 1.11 1.05 0.59 1.19 1.30

PRUEBA CIDA

2012 2013 2014 2015 2016

Activo corriente 356,405 388,588 322,967 359,590 381,474
(-) Exisitencias 171,581 226,592 254,378 239,213 247,202
(-) Gastos anticipados 3,948 8,212 5,752 6,025 3,413
Pasivo corriente 321,649 368,596 550,817 303,009 293,810
Prueba acida 0.56 0.42 0.11 0.38 0.45

PRUEBA DEFENSIVA

2012 2013 2014 2015 2016

EYEE 26,202 47,141 6,062 7,766 9,266
(+) Valores Negociables 0 0 0 0 0
Pasivo corriente 321,649 368,596 550,817 303,009 293,810
Prueba defensiva 0.08 0.13 0.01 0.03 0.03

CAPITAL DE TRABAJO

2012 2013 2014 2015 2016

Activo corriente 356,405 388,588 322,967 359,590 381,474
Pasivo corriente 321,649 368,596 550,817 303,009 293,810
Capital de trabajo 34756.00 19992.00 -227850.00 56581.00 87664.00

RATIOS DE SOLVENC

ENDEUDAMIENTO TOTAL

682644 2013 2014 2015 2016

Total pasivo 682,644 797,201 1,587,267 1,972,000 1,767,980
Total activo 1,573,502 1,801,202 2,773,269 3,342,351 3,227,150
Apalancamiento 0.43 0.44 0.57 0.59 0.55
COBERTURA DEL ACTIVO FIJO

2012 2013 2014 2015 2016

Deudas a largo plazo 360,995 428,605 1,036,450 1,668,991 1,474,170
Patrimonio neto 890,858 1,004,001 1,186,002 1,370,351 1,459,170
Activo fijo neto 996,770 1,185,656 1,332,698 1,340,392 1,305,377
Cobertura del activo fijo 1.26 1.21 1.67 2.27 2.25

ESTRUCTURA DEL PATRIMONIO

2012 2013 2014 2015 2016

Total pasivo 682,644 797,201 1,587,267 1,972,000 1,767,980
Total patrimonio 890,858 1,004,001 1,186,002 1,370,351 1,459,170
Estructura de patrimonio 0.77 0.79 1.34 1.44 1.21

ESTRUCTURA DEL CAPITAL

2012 2013 2014 2015 2016

Total pasivo 682,644 797,201 1,587,267 1,972,000 1,767,980
Total capital 261,705 261,705 261,705 261,705 261,705
Estructura de capital 2.61 3.05 6.07 7.54 6.76

RATIOS DE RENTABILI
ROTACIN DE ACTIVOS

2012 2013 2014 2015 2016

Ventas netas 830,478 981,652 1,005,184 942,240 1,001,433
Total activo 1,573,502 1,801,202 2,773,269 3,342,351 3,227,150
Rotacin de activos 0.53 0.54 0.36 0.28 0.31

RENDIMIENTO SOBRE EL PATRIMONIO

2012 2013 2014 2015 2016

Utilidad neta 219,423 243,143 243,382 184,349 198,819
Patrimonio 890,858 1,004,001 1,186,002 1,370,351 1,459,170
Rendimiento de patrimonio 0.25 0.24 0.21 0.13 0.14

RENDIMIENTO SOBRE EL CAPITAL

2012 2013 2014 2015 2016

Utilidad neta 219,423 243,143 243,382 184,349 198,819
Capital 261,705 261,705 261,705 261,705 261,705
Rendimiento de capital 0.84 0.93 0.93 0.70 0.76
RENDIMIENTO SOBRE ACTIVOS

2012 2013 2014 2015 2016

Utilidad operativa 318,367 391,494 386,113 384,633 407,519
Total activo 1,573,502 1,801,202 2,773,269 3,342,351 3,227,150
Rendimiento sobe activos 0.20 0.22 0.14 0.12 0.13

MARGEN BRUTO

2012 2013 2014 2015 2016

Ventas netas 830,478 981,652 1,005,184 942,240 1,001,433
Costo de ventas (425,491) (474,863) (481,481) (438,935) (451,106)
Ventas netas 830,478 981,652 1,005,184 942,240 1,001,433
Margen bruto 0.49 0.52 0.52 0.53 0.55

MARGEN NETO

2012 2013 2014 2015 2016

Utilidad neta 219,423 243,143 243,382 184,349 198,819
Ventas netas 830,478 981,652 1,005,184 942,240 1,001,433
Margen neto 0.26 0.25 0.24 0.20 0.20

RATIOS DE GESTI
PERIODO PROMEDIO DE COBRANZA

2012 2013 2014 2015 2016

Cuentas por cobrar inicial 80,614 41,581 30,789 40,612
Cuentas por cobrar final 80,614 41,581 30,789 40,612 41,628
Ventas netas 830,478 981,652 1,005,184 942,240 1,001,433
Perido de cobranza (dis) 18 23 13 14 15

ROTACIN DE CUENTAS POR COBRAR

2012 2013 2014 2015 2016

Dis del ao 365 365 365 365 365
Periodo de cobranza 18 23 13 14 15
Rotacin de cuentas por cobr 20 16 28 26 24

PERIODO PROMEDIO DE INMOBILIZACIN

 2012 2013 2014 2015 2016
Inventario inicial 0 3,984 7,460 5,549 4,267
Inventario final 3,984 7,460 5,549 4,267 5,107
Costo de ventas -320,755 -405,162 -412,346 -376,684 -374,757
Perido de inmobilizacin (di 2 5 6 5 5

ROTACIN DE INVENTARIOS

2012 2013 2014 2015 2016

Dis del ao 365 365 365 365 365
Periodo de inmobilizacin 2 5 6 5 5
Rotacin de inventarios 183 73 61 73 73

Mercadera 2012 2013 2014 2015 2016

Inventario inicial 3984 7460 5549 4267
Inventario final 3984 7460 5549 4267 5107
IOS DE LIQUIDEZ

R ATIOS DE LIQUIDEZ
Ratio de l iquidez Prueba aci da Prueba defens i va
1.30 1.30
1.19
1.10 1.11
1.05

0.90

0.70
0.56 0.59
0.50
0.42 0.45
0.38
0.30

0.10 0.08 0.13 0.11

0.01 0.03 0.03
2012 2013 2014 2015 2016
-0.10

Capital de trabajo
Capi ta l de tra bajo
150000.00
100000.00 87664.00
56581.00
34756.00
50000.00 19992.00
0.00
2012 2013 2014 2015 2016
-50000.00
-100000.00
-150000.00
-200000.00 -227850.00
-250000.00

OS DE SOLVENCIA

R ATIOS DE SOLVENCIA
Apal a nca mie nto Cobertura del a ctivo fijo
2.50
2.27
2.25
2.00

1.67
1.50
1.26
1.21
1.00
 Apal a nca mie nto Cobertura del a ctivo fijo
2.50
2.27
2.25
2.00

1.67
1.50
1.26
1.21
1.00

0.57 0.59 0.55

0.50 0.43 0.44

0.00
2012 2013 2014 2015 2016

estructura de capital y estructura de patrimonio

Estructura de patrimonio Estructura de capital
10.00
9.00 7.54
8.00 6.76
6.07
7.00
6.00
5.00
4.00 3.05
2.61
3.00
2.00
1.34 1.44 1.21
1.00 0.77 0.79
0.00
2012 2013 2014 2015 2016

S DE RENTABILIDAD

rendim ientos
Rendi mi ento de patri moni o Rendi miento s obe a ctivos
Rendi mi ento de ca pi ta l
1.60
1.40 0.93
0.84 0.93
1.20
1.00 0.76
0.70
0.80
0.60
0.22
0.40 0.20 0.14
0.12 0.13
0.20 0.25 0.24 0.21
0.13 0.14
0.00
2012 2013 2014 2015 2016

m argenes
Ma rgen bruto Margen neto
0.60
0.53 0.55
0.52 0.52
0.50 0.49

0.40
 Ma rgen bruto Margen neto
0.60
0.53 0.55
0.52 0.52
0.50 0.49

0.40

0.30
0.26 0.25 0.24
0.20 0.20 0.20

0.10

0.00
2012 2013 2014 2015 2016

Rotacin de acti vos

Rota ci n de a ctivos
0.60
0.53 0.54
0.50

0.40
0.36
0.30 0.31
0.28

0.20

0.10

0.00
2012 2013 2014 2015 2016

TIOS DE GESTIN

cobranza
Peri do de cobra nza (di s ) Rota ci n de cuenta s por cobra r
30
28
26
25 24
23
20 20
18
16
15 15
13 14
10

0
2012 2013 2014 2015 2016

INMOVILIZACIN
Peri do de i nmobi l i zacin (di s ) Rota ci n de i nventari os
 INMOVILIZACIN
Peri do de i nmobi l i zacin (di s ) Rota ci n de i nventari os
200
180 183
160
140
120
100
80
73 73 73
60 61
40
20
0 2 5 6 5 5
2012 2013 2014 2015 2016