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𝒓𝒂𝒛ó𝒏 𝒑𝒓𝒆𝒄𝒊𝒐_𝒈𝒂𝒏𝒂𝒏𝒄𝒊𝒂
𝑃𝑟𝑒𝑐𝑖𝑜 𝑝𝑜𝑟 𝑎𝑐𝑐𝑖ó𝑛
𝑟𝑎𝑧ó𝑛 𝑝𝑟𝑒𝑐𝑖𝑜_𝑔𝑎𝑛𝑎𝑛𝑐𝑖𝑎 =
𝐺𝑎𝑛𝑐𝑖𝑎 𝑝𝑜𝑟 𝑎𝑐𝑐𝑖ó𝑛

𝑬𝑷𝑺
𝐺𝑎𝑛𝑎𝑛𝑐𝑖𝑎 𝑛𝑒𝑡𝑎
𝐸𝑃𝑆 =
𝐴𝑐𝑐𝑖𝑜𝑛𝑒𝑠 𝑒𝑛 𝑐𝑖𝑟𝑐𝑢𝑙𝑎𝑐𝑖ó𝑛

𝑹𝒆𝒕𝒐𝒓𝒏𝒐 𝒆𝒏 𝒄𝒂𝒑𝒊𝒕𝒂𝒍 𝐺𝑎𝑛𝑎𝑛𝑐𝑖𝑎 𝑛𝑒𝑡𝑎

𝑅𝑒𝑡𝑜𝑟𝑛𝑜 𝑒𝑛 𝑐𝑎𝑝𝑖𝑡𝑎𝑙 =
𝑇𝑜𝑡𝑎𝑙 𝑑𝑒 𝑐𝑎𝑝𝑖𝑡𝑎𝑙

𝑹𝒆𝒕𝒐𝒓𝒏𝒐 𝒆𝒏 𝒂𝒄𝒕𝒊𝒗𝒐𝒔 𝐺𝑎𝑛𝑎𝑛𝑐𝑖𝑎 𝑛𝑒𝑡𝑎

𝑅𝑒𝑡𝑜𝑟𝑛𝑜 𝑒𝑛 𝑎𝑐𝑡𝑖𝑣𝑜𝑠 =
𝑇𝑜𝑡𝑎𝑙 𝑑𝑒 𝑎𝑐𝑡𝑖𝑣𝑜𝑠

𝒎𝒂𝒓𝒈𝒆𝒏 𝒅𝒆 𝒈𝒂𝒏𝒂𝒏𝒄𝒊𝒂𝒔 𝐺𝑎𝑛𝑎𝑛𝑐𝑖𝑎 𝑛𝑒𝑡𝑎

𝑚𝑎𝑟𝑔𝑒𝑛 𝑑𝑒 𝑔𝑎𝑛𝑎𝑛𝑐𝑖𝑎𝑠 =
𝑉𝑒𝑛𝑡𝑎𝑠

𝒓𝒐𝒕𝒂𝒄𝒊ó𝒏 𝒅𝒆 𝒂𝒄𝒕𝒊𝒗𝒐𝒔 𝒕𝒐𝒕𝒂𝒍𝒆𝒔 𝑣𝑒𝑛𝑡𝑎𝑠

𝑟𝑜𝑡𝑎𝑐𝑖ó𝑛 𝑑𝑒 𝑎𝑐𝑡𝑖𝑣𝑜𝑠 𝑡𝑜𝑡𝑎𝑙𝑒𝑠 =
𝑇𝑜𝑡𝑎𝑙 𝑑𝑒 𝑎𝑐𝑡𝑖𝑣𝑜𝑠

𝒅í𝒂𝒔 𝒅𝒆 𝒗𝒆𝒏𝒕𝒂𝒔 𝒆𝒏 𝒄𝒖𝒆𝒏𝒕𝒂𝒔 365 𝑑í𝑎𝑠

𝑑í𝑎𝑠 𝑑𝑒 𝑣𝑒𝑛𝑡𝑎𝑠 𝑒𝑛 𝑐𝑢𝑒𝑛𝑡𝑎𝑠 𝑝𝑜𝑟 𝑐𝑜𝑏𝑟 =
𝒑𝒐𝒓 𝒄𝒐𝒃𝒓𝒂𝒓 𝑅𝑎𝑧ó𝑛 𝑑𝑒 𝑐𝑢𝑒𝑛𝑡𝑎𝑠 𝑝𝑜𝑟 𝑐𝑜𝑏𝑟𝑎𝑟

𝒓𝒐𝒕𝒂𝒄𝒊ó𝒏 𝒅𝒆 𝒄𝒖𝒆𝒏𝒕𝒂𝒔 𝒑𝒐𝒓 𝒑𝒂𝒈𝒂𝒓 𝑉𝑒𝑛𝑡𝑎𝑠

𝑟𝑜𝑡𝑎𝑐𝑖ó𝑛 𝑑𝑒 𝑐𝑢𝑒𝑛𝑡𝑎𝑠 𝑝𝑜𝑟 𝑝𝑎𝑔𝑎𝑟 =
𝐶𝑢𝑒𝑛𝑡𝑎𝑠 𝑝𝑜𝑟 𝑐𝑜𝑏𝑟𝑎𝑟

𝒅í𝒂𝒔 𝒅𝒆 𝒗𝒆𝒏𝒕𝒂 𝒆𝒏 𝒊𝒏𝒗𝒆𝒏𝒕𝒂𝒓𝒊𝒐𝒔 365 𝑑í𝑎𝑠

𝑑í𝑎𝑠 𝑑𝑒 𝑣𝑒𝑛𝑡𝑎 𝑒𝑛 𝑖𝑛𝑣𝑒𝑛𝑡𝑎𝑟𝑖𝑜𝑠 =
𝑟𝑜𝑡𝑎𝑐𝑖ó𝑛 𝑑𝑒 𝑖𝑛𝑣𝑒𝑛𝑡𝑎𝑟𝑖𝑜𝑠

𝒓𝒐𝒕𝒂𝒄𝒊ó𝒏 𝒅𝒆 𝒊𝒏𝒗𝒆𝒏𝒕𝒂𝒓𝒊𝒐𝒔 𝐶𝑜𝑠𝑡𝑜 𝑑𝑒 𝑙𝑜𝑠 𝑏𝑖𝑒𝑛𝑒𝑠 𝑣𝑒𝑛𝑑𝑖𝑑𝑜𝑠

𝑟𝑜𝑡𝑎𝑐𝑖ó𝑛 𝑑𝑒 𝑖𝑛𝑣𝑒𝑛𝑡𝑎𝑟𝑖𝑜𝑠 =
𝐼𝑛𝑣𝑒𝑛𝑡𝑎𝑟𝑖𝑜𝑠
 𝒓𝒂𝒛ó𝒏 𝒅𝒆 𝒄𝒐𝒃𝒆𝒓𝒕𝒖𝒓𝒂 𝒅𝒆 𝒆𝒇𝒆𝒄𝒕𝒊𝒗𝒐 𝐸𝐵𝐼𝑇 + (𝐷𝑒𝑝𝑟𝑒𝑐𝑖𝑎𝑐𝑖ó𝑛 𝑦 𝑎𝑚𝑜𝑟𝑡𝑖𝑧𝑧𝑎𝑐𝑖𝑜𝑛𝑒𝑠)
𝑟𝑎𝑧ó𝑛 𝑑𝑒 𝑐𝑜𝑏𝑒𝑟𝑡𝑢𝑟𝑎 =
𝐼𝑛𝑡𝑒𝑟é𝑠

𝑴𝒖𝒍𝒕𝒊𝒑𝒍𝒊𝒄𝒂𝒅𝒐 𝒅𝒆𝒍 𝒄𝒂𝒑𝒊𝒕𝒂𝒍 𝑇𝑜𝑡𝑎𝑙 𝑑𝑒 𝑎𝑐𝑡𝑖𝑣𝑜𝑠

𝑀𝑢𝑙𝑡𝑖𝑝𝑙𝑖𝑐𝑎𝑑𝑜 𝑑𝑒𝑙 𝑐𝑎𝑝𝑖𝑡𝑎𝑙 =
𝑇𝑜𝑡𝑎𝑙 𝑑𝑒 𝑐𝑎𝑝𝑖𝑡𝑎𝑙

𝒓𝒂𝒛ó𝒏 𝒅𝒆 𝒗𝒆𝒄𝒆𝒔 𝒅𝒆 𝒊𝒏𝒕𝒆𝒓é𝒔 𝒈𝒂𝒏𝒂𝒅𝒐𝒔 𝐸𝐵𝐼𝑇

𝑟𝑎𝑧ó𝑛 𝑑𝑒 𝑣𝑒𝑐𝑒𝑠 𝑑𝑒 𝑖𝑛𝑡𝑒𝑟é𝑠 𝑔𝑎𝑛𝑎𝑑𝑜𝑠 =
𝐼𝑛𝑡𝑒𝑟é𝑠

𝒓𝒐𝒕𝒂𝒄𝒊ó𝒏 𝒅𝒆 𝒄𝒖𝒆𝒏𝒕𝒂𝒔 𝒑𝒐𝒓 𝒑𝒂𝒈𝒂𝒓 𝑉𝑒𝑛𝑡𝑎𝑠

𝑟𝑜𝑡𝑎𝑐𝑖ó𝑛 𝑑𝑒 𝑐𝑢𝑒𝑛𝑡𝑎𝑠 𝑝𝑜𝑟 𝑝𝑎𝑔𝑎𝑟 =
𝐶𝑢𝑒𝑛𝑡𝑎𝑠 𝑝𝑜𝑟 𝑐𝑜𝑏𝑟𝑎𝑟

𝒓𝒂𝒛ó𝒏 𝒅𝒆𝒖𝒅𝒂_𝒄𝒂𝒑𝒊𝒕𝒂𝒍 𝐷𝑒𝑢𝑑𝑎 𝑡𝑜𝑡𝑎𝑙

𝑟𝑎𝑧ó𝑛 𝑑𝑒𝑢𝑑𝑎_𝑐𝑎𝑝𝑖𝑡𝑎𝑙 =
𝑇𝑜𝑡𝑎𝑙 𝐶𝑎𝑝𝑖𝑡𝑎𝑙

𝒓𝒂𝒛ó𝒏 𝒅𝒆 𝒅𝒆𝒖𝒅𝒂 𝒕𝒐𝒕𝒂𝒍 𝑇𝑜𝑡𝑎𝑙 𝑑𝑒 𝑎𝑐𝑡𝑖𝑣𝑜𝑠 − 𝑇𝑜𝑡𝑎𝑙 𝑑𝑒 𝑐𝑎𝑝𝑖𝑡𝑎𝑙

𝑟𝑎𝑧ó𝑛 𝑑𝑒 𝑑𝑒𝑢𝑑𝑎 𝑡𝑜𝑡𝑎𝑙 =
𝑇𝑜𝑡𝑎𝑙 𝑑𝑒 𝑎𝑐𝑡𝑖𝑣𝑜𝑠

𝒓𝒂𝒛ó𝒏 𝒅𝒆 𝒆𝒇𝒆𝒄𝒕𝒊𝒗𝒐 𝐸𝑓𝑒𝑐𝑡𝑖𝑣𝑜

𝑟𝑎𝑧ó𝑛 𝑑𝑒 𝑒𝑓𝑒𝑐𝑡𝑖𝑣𝑜 =
𝐷𝑒𝑢𝑑𝑎 𝑑𝑒 𝑐𝑜𝑟𝑡𝑜 𝑝𝑙𝑎𝑧𝑜

𝒑𝒓𝒖𝒆𝒃𝒂 á𝒄𝒊𝒅𝒂 𝐴𝑐𝑡𝑖𝑣𝑜 𝑐𝑖𝑟𝑐𝑢𝑙𝑎𝑛𝑡𝑒 − 𝑖𝑛𝑣𝑒𝑛𝑡𝑎𝑟𝑖𝑜

𝑝𝑟𝑢𝑒𝑏𝑎 á𝑐𝑖𝑑𝑎 =
𝐷𝑒𝑢𝑑𝑎 𝑑𝑒 𝑐𝑜𝑟𝑡𝑜 𝑝𝑙𝑎𝑧𝑜

𝒓𝒂𝒛ó𝒏 𝒄𝒊𝒓𝒄𝒖𝒍𝒂𝒏𝒕𝒆 𝐴𝑐𝑡𝑖𝑣𝑜 𝑐𝑖𝑟𝑐𝑢𝑙𝑎𝑛𝑡𝑒

𝑟𝑎𝑧ó𝑛 𝑐𝑖𝑟𝑐𝑢𝑙𝑎𝑛𝑡𝑒 =
𝑃𝑎𝑠𝑖𝑣𝑜 𝑑𝑒 𝑐𝑜𝑟𝑡𝑜 𝑝𝑙𝑎𝑧𝑜