Estados Financieros modelos

8/17/2019 Estados Financieros modelos

1/28

CuentasSumas del Mayor Saldos

Debe Haber Deudor Acreedor

10 S/. 90,000.00 S/. 16,300.00 S/. 73,700.00 S/. -

13 S/. 72,865.00 S/. 72,865.00 S/. -

14 S/. 140,000.00 S/. 140,000.00 S/. - S/. -

18 S/. 7,500.00 S/. 7,500.00 S/. -

20 S/. 50,000.00 S/. 49,400.00 S/. 600.00 S/. -

33 S/. 55,000.00 S/. 55,000.00 S/. -

34 S/. 15,000.00 S/. 15,000.00 S/. -

38 S/. 1,000.00 S/. 1,000.00 S/. -

39 S/. 800.00 S/. - S/. 800.00

40 S/. 9,900.00 S/. 11,914.62 S/. - S/. 2,014.62

41 S/. 3,097.13 S/. - S/. 3,097.13

42 S/. 300.00 S/. 300.00 S/. - S/. -

43 S/. 59,000.00 S/. - S/. 59,000.00

46 S/. 7,500.00 S/. 20,900.00 S/. - S/. 13,400.00

50 S/. 140,000.00 S/. - S/. 140,000.00

60 S/. 50,000.00 S/. 50,000.00 S/. -61 S/. 50,000.00 S/. - S/. 50,000.00

62 S/. 3,896.75 S/. 3,896.75 S/. -

63 S/. 300.00 S/. 300.00 S/. -

68 S/. 800.00 S/. 800.00 S/. -

69 S/. 49,400.00 S/. 49,400.00 S/. -

70 S/. 61,750.00 S/. - S/. 61,750.00

78 S/. 800.00 S/. - S/. 800.00

79 S/. 4,196.75 S/. - S/. 4,196.75

94 S/. 2,680.00 S/. 2,680.00 S/. -

95 S/. 2,316.75 S/. 2,316.75 S/. -

Total S/. 558,458.50 S/. 558,458.50 S/. 335,058.50 S/. 335,058.50


2/28

n!entar"o #unc"$n A%ustes/ tra

Act"!o 'as"!o '(rd"da )ananc"a Debe

S/. 73,700.00 S/. -

S/. 72,865.00 S/. -

S/. - S/. -

S/. 7,500.00 S/. -

S/. 600.00 S/. -

S/. 55,000.00 S/. -

S/. 15,000.00 S/. -

S/. 1,000.00 S/. -

S/. - S/. 800.00

S/. - S/. 2,014.62

S/. - S/. 3,097.13

S/. - S/. -

S/. - S/. 59,000.00

S/. - S/. 13,400.00

S/. - S/. 140,000.00

S/. 49,400.00

S/. 49,400.00 S/. -

S/. 61,750.00

S/. 800.00

S/. 4,*9+.5

S/. 2,680.00

S/. 2,316.75

S/. --5,++5.00 S/. -*8,3**.5 S/. 54,39+.5 S/. +*,50.00 S/. 54,39+.5S/. ,353.-5 S/. ,353.-5

S/. --5,++5.00 S/. --5,++5.00 S/. +*,50.00 S/. +*,50.00 S/. 54,39+.5


3/28

ns&erenc"as aturalea

Haber '(rd"da )ananc"a

S/. 50,000.00 S/. -S/. 600.00

S/. 3,896.75 S/. -

S/. 300.00 S/. -

S/. 800.00 S/. -

S/. 49,400.00 S/. -

S/. 61,750.00

S/. -,+80.00

S/. -,3*+.5

S/. 54,39+.5 S/. 54,99+.5 S/. +-,350.00S/. ,353.-5

S/. 54,39+.5 S/. +-,350.00 S/. +-,350.00


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HOSPIMED EIRLESTADO DE RESULTADOSal 31 de Diciembre de 2014

Ventas Netas S/. 61,750.00

Costo de Ventas S/. 49,400.00

t"l"dad 1ruta S/. *-,350.00

Gastos de Ventas S/. 2,316.75

Gastos de Administración S/. 2,60.00

Ganancia !"rdida# !or $enta de acti$os S/. !

%tros &n'resos S/. !

%tros Gastos S/. !

t"l"dad 2erat"!a S/. ,353.-5

"n#resos $inancieros S/. !

%astos $inancieros S/. !

Di&erencia de cambio, neta S/. !

t"l"dad Antes de art"c"ac"ones e "muestos S/. ,353.-5

'artici(aciones de los )raba*adores S/. !

t"l"dad Antes de "muestos S/. ,353.-5

"m(+esto a la enta -a las #anancias 30 S/. 2,205.9

(ti)idad *eta S/. 5,147.28


5/28


6/28

HOSPIMED EIRL

ESTADO DE $LU%OS DE E$ECTIVOal 31 de Diciembre de 2014

DADES DE OPERACIÓNa (Entradas) por:

Venta de ienes o Sericios -"n#resos o(eracionales

"ntereses endimientos

tros Cobros de &ectio elatios a la ctiidad

a!os (Sa"#das) por:'roeedores de ienes Sericios

em+neraciones enecios Sociales

)rib+tos

"ntereses endimientos

tros 'a#os de &ectio elatios a la ctiidadA&'nto (D#s'#n&#n) E*t#+o pro+n#nts d At#+, d Opra#nDADES DE INVERSIONa a (por):

Venta de "nersiones $inancieras e "nmobiliarias

Venta de "nm+ebles, a8+inaria 8+i(o


(por):Com(ra de "nersiones $inancieras e "nmobiliarias

Com(ra de "nm+ebles, a8+inaria 8+i(o

tros 'a#os de &ectio elatios a la ctiidadA&'nto (D#s'#n&#n) E*t#+o pro+n#nts d At#+, d In+rs#nDADES DE $INANCIAMIENTOa a (por):

misin ce(tacin de bli#aciones $inancieras

misin de cciones o N+eos (ortes


(por):morti:acin o 'a#o de bli#aciones $inancieras

ecom(ra de cciones 'ro(ias

tros 'a#os de &ectio elatios a la ctiidad

A&'nto (D#s'#n&#n) E*t#+o pro+n#nts d At#+, d $#nan#a'#nto+mento -Dismin+cin Neto de &ectio del 'eriodo

Saldo de &ectio al "nicio del 'eriodo

Sa"do d E*t#+o a" $#na"#zar " Pr#odo


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S/. !

S/. 300.00

S/. 7,500.00S-, ./0122,22

S/. !

S/. 7,500.00

S/. 1,000.00S-, .10322,22

S-, .S-, .450622,22

S/. 90,000.00

S/. 73,700.00


8/28

E'prsa:ESTADO DE CAM7IOS EN EL PATRIMONIOal 31 de Diciembre 2014

Conpto Cap#ta" Rsr+a L!a" Tota

Saldos "niciales S/. 140,000.00 S/. ! S/. ! S/. ! S/. 140

Ca(itali:acin S/. ! S/.

;tilidad Neta del *ercicio S/. 5,147.2 S/. 5

Distrib+cin esera


9/28

HOSPIMED EIRLESTADO DE SITUACIÓN $INANCIERA

al 31 de Diciembre de 2014

ACTIVO PASIVO ; PATRIMONIOAt#+o Corr#nt Pas#+o Corr#nt&ectio 8+ialente de &ectio S/. 73,700.00 )rib+tos (or 'a#ar S/. 4,

C+entas (or Cobrar comerciales S/. 72,65.00 em+neraciones (or (a#ar S/. 3,0

%astos (a#ados antici(ado S/. 7,500.00 C+entas (or (a#ar comerciales S/. 59,0

ercader=a S/. 600.00 bli#aciones $inancieras (arte corrient S/.

Total Activo Corriente S/. 154,665.00 tras C+entas (or 'a#ar S/. 13,4

Total pasivo Corriente S/. 79,

At#+o No Corr#nt Pas#+o No Corr#nt"nersiones $inancieras bli#aciones $inancieras lar#o 'la:o S/.

tras C+entas (or 'a#ar cedente de eal+acin S/.

esera le#al S/.

es+ltados c+m+lados S/. 4,

Total Patri!onio Neto S/. 145,1

TOTAL ACTIVO S-, 9980153,22 TOTAL PASIVO ; PATRIMONIO S-, 99801


10/28

ESTAD

At#+o Corr#nt&ectio 8+ialente de &ectio

C+entas (or Cobrar comerciales

%astos (a#ados antici(ado

ercader=a

Tota" At#+o Corr#nt

At#+o No Corr#nt"nm+ebles, a8. 8+i(o -neto

ctios "ntan#ibles

tros actios

Total Activos No Corrientes

TOTAL ACTIVO

PASIVO ; PATRIMONIOPas#+o Corr#nt

)rib+tos (or 'a#ar

em+neraciones (or (a#ar

C+entas (or (a#ar comerciales

bli#aciones $inancieras (arte corrient

tras C+entas (or 'a#ar

Total pasivo Corriente

Pas#+o No Corr#ntbli#aciones $inancieras lar#o 'la:o

tras C+entas (or 'a#ar cedente de eal+acinesera le#al

es+ltados c+m+lados

Tota" Patr#'on#o NtoTOTAL PASIVO ; PATRIMONIO


11/28

Ventas Netas

Costo de Ventas

t"l"dad 1ruta

Gastos de Ventas

Gastos de Administración

Ganancia !"rdida# !or $enta de acti$os

%tros &n'resos

%tros Gastos

t"l"dad 2erat"!a

"n#resos $inancieros

%astos $inancieros

Di&erencia de cambio, neta

t"l"dad Antes de art"c"ac"ones e "muesto

'artici(aciones de los )raba*adorest"l"dad Antes de "muestos

"m(+esto a la enta -a las #anancias

(ti)idad +"rdida# *eta


12/28

HOSPIMED EIRLO DE SITUACIÓN $INANCIERA

9246 9248 9243 S/. 6,500.00 S/. 73,700.00 S/. 71,100.00

S/. 45,750.00 S/. 72,65.00 S/. 4,000.00

S/. 4,47.13 S/. 7,500.00 S/. !

S/. 2,500.00 S/. 600.00 S/. 14,522.13

S-,494096/,46 S-,4380553,22 S-, 4660599,46

S/. 54,200.00 S/. 54,200.00 S/. 54,200.00

S/. 2,500.00 S/. 15,000.00 0

S/. ! S/. 1,000.00 0

S/. 56,700.00 S/. 70,00.00 S/. 54,00.00

S-,4//0


13/28

STADO DE RESULTADOS

9246 9248 9243 S/. 676,726.00 S/. 472,12.00 S/. 336,579.00

S/. 606,120.00 S/. 474,996.00 S/. 322,76.00

S/. 0,+0+.00 S/. -,8*4.00 S/. *3,93.00

S/. !15,916.00 S/. !3,000.00S/. !23,74.00 S/. !6,314.00

S/. !

S/. !

S/. !

S/. 30,8*+.00 S/. -,8*4.00 S/. 4,49.00

S/. !

S/. !

S/. !

S/. 30,8*+.00 S/. -,8*4.00 S/. 4,49.00

S/. !S/. 30,8*+.00 S/. -,8*4.00 S/. 4,49.00

30 S/. !9,244.0 S/. !1,254.12

S/. -*,5*.-0 S/. -,8*4.00 S/. 3,--4.88


14/28

$ACTORES DE E=UILI7RIO $INANCIERO

9246 9248


15/28


16/28

9243

12.21

4.09

0.32

1.72

2.27


17/28

9246 9248 S/. 52,340.00 S/. 61,750.00

S/. 35,350.00 S/. 49,400.00

S/. *+,990.00 S/. *-,350.00

S/. 550.00 S/. 2,316.75S/. 3,200.00 S/. 2,60.00

S/. ! S/. !

??? S/. !

??? S/. !

S/. *3,-40.00 S/. ,353.-5

S/. ! S/. !

??? S/. !

??? S/. !

S/. *3,-40.00 S/. ,353.-5

S/. ! S/. !S/. *3,-40.00 S/. ,353.-5

S/. 3,972.00 S/. 2,205.9

S/. 9,268.00 S/. 5,147.28


18/28

$&nts $#nan#ras PEN > Part#

C+entas (or (a#ar a (roeedores 10,947.13 5.3

'restamos ancarios


19/28

T#po > Costo > Costo > Costo Ca" > Costo pro'd#o

CA 10.00 10.00 0.5

) 14.50 10.44 1.95

CA 25.00 25.00 1.

CPPC 94,84>


20/28

AN?LISIS EST?TICO

PRODUCTOS

Camilla (/e>amen mBdico 30.00 322.03 200.00

Camilla #inecol#ica 50.00 491.53 320.00

esa de c+raciones 240.00 203.39 160.00

iombos 160.00 135.59 75.00

'orta s+eros 140.00 11.64 72.00

amen mBdico 0 S/. 25,762.71 S/. 16,000.00

Camilla #inecol#ica 40 S/. 19,661.02 S/. 12,00.00

esa de c+raciones 120 S/. 24,406.7 S/. 19,200.00

iombos 240 S/. 32,542.37 S/. 1,000.00

'orta s+eros 150 S/. 17,796.61 S/. 10,00.00


21/28

122.03 61.02

171.53 53.60

43.39 27.12

60.59 0.79

46.64 64.7

7.54 106.14

9,762.71 15.30 16.12

6,61.02 10.76 12.30

5,206.7 .16 15.27

14,542.37 22.0 20.36

6,996.61 10.97 11.13

20,421.02 32.01 24.1

560/ 422,22>

MAR@EN PORPRODUCTO S-,

> MC $UNCIÓN DELCOSTO - PRODUCTO

MAR@EN PORPRODUCTO S-,

> DISTRI7UTIVO DELMC TOTAL

> DISTRI7UTIVO DEVENTA TOTAL

Porta s&rosB 44>

L'para (&""o d !ansoB 69>

Ca

7#o'bosB 9

Porta s&rosB 44>

L'para (&""o d !ansoB 93>

> D


22/28

Ca'#""a p-:a'n 'd#(oB 43>

Ca'#""a !#n(o")!#(aB 44>

Msa d (&ra(#onsB 1>

7#o'bosB 96>

> DISTRI7UTIVO DEL MC TOTAL

'#""a p-:a'n 'd#(oB 45>Ca'#""a !#n(o")!#(aB 49>

Msa d (&ra(#onsB 43>

2>

ISTRI7UTIVO DE VENTA TOTAL


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0.00

0.10

0.20

0.30

0.40

0.50

0.60

0.24

0.55

0.32

5(alancamiento

2013 2014 2015

!2.00

0.00

2.00

4.00

6.00

.00

10.00

12.00

14.0049,49>

!1.25

4

ROA

9246 9248 92


24/28

$ACTORES DE E=UILI7RIO $INANCIERO

9246 9248 9243


25/28

0

2

4

6

10

12

14

3.55

1.94

12.21


26/28

6.00


27/28

"nersin !000$l+*o de ca*a

)asa 12

VN S/. ,157.40

)" 29


28/28

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2500 3000 3500 4000 4500

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