Balance General Espumados Del Litoral- Analisis Financiero
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Transcript of Balance General Espumados Del Litoral- Analisis Financiero
ESPUMADOS DEL LITORAL S.ABALANCE GENERAL
NIT.800177119CORTE 31-12-2013
ANALISIS VERTICAL AÑO 2013En millones de pesosAÑO 2013 AÑO 2012 1 FORMA
ACTIVOACTIVO CORRIENTE
11 DISPONIBLE 1,626,442 1,834,959 -1105 CAJA 471,993 228,794 0.667617551110 BANCO 1,001,614 1,280,978 1.41674791120 CUENTAS DE AHORRO 152,835 325,187 0.21617975
13 DEUDORES 26,050,231 24,089,766 -1305 CLIENTES 16,140,772 12,968,463 22.83055631320 C POR C A VINCULADOS ECONOMICOS 1,655,405 1,900,659 2.341512351325 C POR C A SOCIOS Y ACCIONISTAS 1,448,905 1,272,917 2.049425341330 ANTICIPOS Y AVANCES 6,041,681 7,339,786 8.545746011335 DEPOSITOS 55,400 15,528 0.078361361355 ANTICIPO DE IMP. Y CONTRIBUCIONES 503,923 507,083 0.712781421360 RECLAMACIONES 5,247 7,761 0.00742171365 CUENTAS POR COBRAR A TRABAJADORES 301,057 117,955 0.425834571380 DEUDORES VARIOS 180 332 0.00025461399 PROVISION 102,339 40,718 0.14475493
14 INVENTARIOS 6,168,420 5,208,716 -1405 MATERIAS PRIMAS 4,171,971 3,310,521 5.901106751410 PRODUCTOS EN PROCESO 757,004 742,043 1.070755621430 PRODUCTOS TERMINADOS 451,983 512,615 0.639314111435 MERCANCIA NO FAB. POR LA EMPRESA 451,227 361,758 0.638244781455 MATERIALES Y REPUESTOS 336,235 281,779 0.47559262
17 DIFERIDOS 216,844 185,667 -1705 GASTOS PAGADOS POR ANTICIPADO 216,844 185,667 0.30671824
TOTAL ACTIVO CORRIENTE 34,061,937 31,319,108.00 -
ACTIVO NO CORRIENTE
15 PROPIEDAD,PLANTA Y EQUIPO 17,428,199 18,154,105 24.6515766
16 INTANGIBLES 113,928 165,106 -1625 DERECHOS 255,890 255,890 0.361947441698 AMORTIZACIONES 141,962 90,784 0.20080027
17 DIFERIDOS 612,659 885,196 -1710 CARGOS DIFERIDOS 612,659 885,196 0.86658468
18 OTROS ACTIVOS 1,992,940 2,005,406 -
1895 DIVERSOS 1,992,940 2,005,406 2.81894378
19 VALORIZACIONES 16,488,448 16,338,019.00 -1905 DE INVERSIONES 16,677.001910 DE PROPIEDAD PLANTA Y EQUIPO 16,488,448 16,321,342.00 23.3223318
TOTAL ACTIVO NO CORRIENTE 36,636,174 37,547,832 -
TOTAL ACTIVO 70,698,111 68,866,940 100%
PASIVOPASIVO CORRIENTE
21 OBLIGACIONES FINANCIERAS 2,577,631 2,716,871.00 21.0730876
22 PROVEEDORES 5,132,862 4,757,299.00 41.963047
23 CUENTAS POR PAGAR 569,127 698,053.00 -2335 COSTOS Y GASTOS POR PAGAR 223,412 37,280.00 1.826475812365 RETENCION EN LA FUENTE 184,343 216,812.00 1.507072272367 IMPUESTOS A LAS VENTAS RETENIDO 13,067 40,116.00 0.106827562368 IMPUESTO DE INDUSTRIA Y COMERCIO 57,461 352,140.00 0.469764952370 RETENCIONES Y APORTES 11,233 1,813.00 0.091833932380 ACREEDORES VARIOS 79,611 49,892.00 0.6508494
24 IMPUESTOS, GRAVAMENES Y TASAS 2,895,923 3,604,229.00 23.6752426
25 OBLIGACIONES LABORALES 719,886 306,043.00 5.88533455
28 OTROS PASIVOS 295,644 183,085.00 -2805 ANTICIPOS Y AVANCES 295,644 183,085.00 2.41699915
TOTAL PASIVO CORRIENTE 12,191,073 12,265,580.00 -
PASIVO NO CORRIENTE
21 OBLIGACIONES FINANCIERAS 40,789 94,259 0.3334651724 IMPUESTOS,GRAVAMENES Y TASAS 430,445
TOTAL PASIVO NO CORRIENTE 40,789 524,704 -
TOTAL PASIVO 12,231,862 12,790,284 100%
PATRIMONIO
31 CAPITAL SOCIAL 7,700,000 7,700,000 -3105 CAPITAL SUSCRITO Y PAGADO 7,700,000 7,700,000 13.1699915
32 SUPERAVIT DE CAPITAL 449,312 449,312 -
3205 PRIMA EN COLOCACION DE ACCIONES 449,312 449,312 0.76849808
33 RESERVAS 22,878,684 20,151,649 39.131438
34 REVALORIZACION DEL PATRIMONIO 3,671,460 4,101,906 6.27962297
36 RESULTADOS DEL EJERCICIO 7,278,345 7,340,954 12.4487976
38 SUPERAVIT POR VALORIZACION 16,488,448 16,332,835 28.2016519
TOTAL PATRIMONIO 58,466,249 56,076,656.00 100%
TOTAL PASIVO Y PATRIMONIO 70,698,111 68,866,940 -
ANALISIS VERTICAL AÑO 2013 ANALISIS VERTICAL AÑO 20122 FORMA 3 FORMA 4 FORMA 1 FORMA 2 FORMA 3 FORMA 4 FORMA
- - - - -1.3856904262 0.66761755 0.33222617 0.7305252755 0.332226172.9405667681 1.4167479 1.86007684 4.090084558 1.860076840.4486973245 0.21617975 0.47219609 1.0383022403 0.47219609
- - - - -47.386535886 22.8305563 18.8311881 41.407510712 18.83118814.8599849151 2.34151235 2.75990047 6.0686881631 2.759900474.2537363627 2.04942534 1.84837166 4.064346277 1.8483716617.737338308 8.54574601 10.6579238 23.435488648 10.65792380.1626448901 0.07836136 0.02254783 0.0495799561 0.022547831.4794314252 0.71278142 0.73632283 1.6190850646 0.736322830.0154042913 0.0074217 0.01126956 0.0247803992 0.011269560.8838516729 0.42583457 0.17127957 0.3766231146 0.171279570.0005284491 0.0002546 0.00048209 0.0010600557 0.000482090.3004497366 0.14475493 0.05912561 0.1300100884 0.05912561
- - - - -12.2481907 5.90110675 4.80712661 10.570291466 4.80712661
2.2224337976 1.07075562 1.0775025 2.3692980017 1.07750251.3269445011 0.63931411 0.74435571 1.6367484029 0.744355711.3247250149 0.63824478 0.52529995 1.1550712108 0.525299950.9871282423 0.47559262 0.4091644 0.8997031461 0.4091644
- - - - -0.6366167608 0.30671824 0.26960251 0.5928233971 0.26960251
100% 48.179416 - - 100% 45.4777111 -
47.571012737 24.6515766 26.3611321 48.349276198 26.3611321
- - - - -0.6984626724 0.36194744 0.37157161 0.6815040613 0.371571610.3874913357 0.20080027 0.13182523 0.2417822685 0.13182523
- - - - -1.6722788793 0.86658468 1.28537147 2.3575156084 1.28537147
- - - - -
5.4398147579 2.81894378 2.91200103 5.3409368615 2.91200103
- - - - -0.02421626 0.0444153473 0.02421626
45.005922289 23.3223318 23.6998217 43.468134192 23.6998217
100% 51.820584 - - 100% 54.5222889 -
- 100% 100% 100% - 100% 100%
21.143594169 3.6459687 21.2416784 3.94510196
42.103447334 7.26025339 37.1946315 6.90795758
- - - - -1.8325868445 0.31600844 0.29147124 0.3039399686 0.054133381.5121146432 0.26074671 1.69513046 1.7676457208 0.31482740.1071849869 0.01848281 2.75318359 0.3270615821 0.058251460.4713366904 0.08127657 2.75318359 2.8709608514 0.511333890.0921411922 0.01588868 0.01417482 0.0147812007 0.002632610.6530270141 0.11260697 0.39007734 0.4067642949 0.07244695
23.754455412 4.09618158 28.179429 29.38490475 5.23361282
5.9050257512 1.01825351 2.3927772 2.4951367974 0.44439756
- - - -2.4250859625 0.41817808 1.43143811 1.4926729922 0.26585325
100% 99.6665348 - - 100% 95.897636 -
0.3345808855 0.05769461 0.73695783 17.964223638 0.136871193.36540612 82.035776362 0.62503866
100% 0.33346517 - - 100% 4.10236395 -
- 100% - 100% - 100% -
- - -13.16999146 10.8913801 13.7312039 13.731203943 11.1809818
- - - -
0.7684980783 0.63553608 0.80124607 0.8012460657 0.65243497
39.131438037 32.3610966 35.9358964 35.935896392 29.2617169
6.2796229667 5.19315148 7.3148192 7.3148192003 5.95627742
12.448797596 10.2949639 13.0909268 13.09092682 10.6596198
28.201651862 23.3223318 29.1259076 29.125907579 23.7165104
100% 100% - 100% 100% 100% -
- - 100% - - - 100%
ANALISIS HORIZONTALV ABSOLUTA V RELATIVA
-208,517 -11.363578151243,199 106.29605671
-279,364 -21.808649329-172,352 -53.000888719
1,960,465 8.13816539363,172,309 24.461719172-245,254 -12.903629741175,988 13.825567574
-1,298,105 -17.68586986139,872 256.77485832-3,160 -0.6231721434-2,514 -32.392732895
183,102 155.23038447-152 -45.78313253
61,621 151.33601847
959,704 18.424963081861,450 26.021583914
14,961 2.0161904364-60,632 -11.82798006389,469 24.73172673454,456 19.325783682
31,177 16.791890858
2,742,829.00 8.7576855637
-725,906 -3.9985777321
-51,178 -30.9970564360 0
51,178 56.373369757
-272,537 -30.788322586
-12,466 -0.6216197618
150,429.00 0.9207297409-16,677.00 -100167,106.00 1.023849632
-911,658 -2.4279910489
1,831,171 2.6589986429
-139,240.00 -5.1250132965
375,563.00 7.8944585993
-128,926.00 -18.469371237186,132.00 499.28111588-32,469.00 -14.975647104-27,049.00 -67.426961811
-294,679.00 -83.682342259,420.00 519.5808053
29,719.00 59.566663994
-708,306.00 -19.65208093
413,843.00 135.22380842
112,559.00 61.47909441
-74,507.00 -0.6074478337
-53,470 -56.72667862-430,445 -100
-483,915 -92.226283771
-558,422 -4.3659859312
0 0
0 0
2,727,035 13.532565002
-430,446 -10.493804587
-62,609 -0.852872801
155,613 0.952761722
2,389,593 4.26129725
1,831,171 2.6589986429
ESPUMADOS DEL LITORAL S.AESTADO DE RESULTADOS
NIT.800177119CIIU v3. D3699
CORTE 31-12-2013 ANALISIS VERTICALEn millones de pesos
2013 2012 2013INGRESOS OPERACIONALES 59,894,006 60,298,823 100%INDUSTRIAS MANOFACTURERAS 59,894,006 60,298,823 (-) COSTOS DE VENTAS Y PRESTACION DE SERVICIOSINDUSTRIAS MANOFACTURERAS 35,535,021 36,626,470 59.3298451(=) UTILIDAD BRUTA 24,358,985 23,672,353 40.6701549(-) GASTOS OPERACIONALES DE ADMINISTRACION GASTOS DE PERSONAL 3,951,189 4,089,394 6.59696899(-) GASTOS OPERACIONALES DE VENTADIVERSOS 7,874,296 6,976,734 13.1470518(=) UTILIDAD OPERACIONAL 12,533,500 12,606,225 20.9261341(+) INGRESOS NO OPERACIONALESOTRAS VENTAS 855,551 703,482 1.42844177(-) GASTOS NO OPERACIONALESFINANCIEROS 2,106,997 1,733,739 3.51787623(=) UTILIDAD ANTES DE IMPUESTO 11,282,054 11,575,968 18.8366996(-) IMPUESTO DE RENTA Y COMPLEMENTARIOIMPUESTO DE RENTA Y COMPLEMENTARIO 4,003,709 4,235,014 6.68465723(=) GANANCIA Y PERDIDA 7,278,345 7,340,954 12.1520424
ANALISIS VERTICAL ANALIS HORIZONTAL
2012 V ABSOLUTA V RELATIVA100% -404817.00 -0.67
-404817.00 -0.67
60.7416002 -1091449.00 -2.9839.2583998 686632.00 2.90
6.7818803 -138205.00 -3.38
11.5702656 897562.00 12.8720.9062538 -72725.00 -0.58
1.16665959 152069.00 21.62
2.87524518 373258.00 21.5319.1976683 -293914.00 -2.54
7.02337755 -231305.00 -5.4612.1742907 -62609.00 -0.85