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a)

Empresa Los Pernos S.A.


Estado de ganancias y prdidas
Ventas brutas
Descuentos y devoluciones
Costo de mercadera vendida
UTILIDAD BRUTA

S/.
S/.
S/.
S/.

Ao 2013
7,450,000.00
630,000.00
5,150,000.00
1,670,000.00

Gastos de venta
Gastos generales y de administracin
Arrendamientos
Gasto capacitacin de personal
GASTOS DE OPERACIN
UTILIDAD DE OPERACION

S/.
S/.
S/.
S/.
S/.
S/.

880,000.00
740,000.00
224,680.00
390,000.00
2,234,680.00
-564,680.00

Intereses cobrados
Intereses pagados
GASTOS POR INTERES
UTILIDAD NETA ANTES DE IMPUESTOS

S/.
S/.
S/.
S/.

87,000.00
187,000.00
100,000.00
-664,680.00

Impuestos (30%)
UTILIDAD NETA DESPUES DE IMPUESTOS

S/.
S/.

-199,404.00
-465,276.00

UTILIDAD NETA

S/.

-465,276.00

Empresa Los Perno


Balance general al 31/
ACTIVOS
Activos Corrientes
Caja Bancos
Valores negociables a corto plazo
Facturas y letras por cobrar
Inventarios
TOTAL ACTIVO CORRIENTE

S/.
S/.
S/.
S/.
S/.

800,000.00
250,000.00
788,993.00
750,500.00
2,589,493.00

Activo fijo Bruto


Terrenos y edificios
Maquinaria y equipo
Muebles y enseres
Vehculos
Otros equipos
TOTAL ACTIVO FIJO BRUTO

S/.
S/.
S/.
S/.
S/.
S/.

Depreciacin
Activos intangibles
TOTAL ACTIVO FIJO NETO

S/.
S/.
S/.

2,107,958.00
117,850.00
4,066,667.00

TOTAL ACTIVO

S/.

6,656,160.00

2,571,594.00
2,432,747.00
449,845.00
360,360.00
242,229.00
6,056,775.00

b)
1. INDICE DE LIQUIDEZ
RATIO DE LIQUIDEZ
Liquidez General
RATIO PRUEBA ACIDA
Prueba Acida

1.4024

1.00

Ratio prueba defensiva


Prueba defensiva

43.33%

Ratio Capital de Trabajo


Capital de trabajo

743031.00

Ratio liquidez por la cuenta por cobrar


periodo promedio de cobra
rotacion de las ctas por co

38.1258
9.4424

2. INDICES DE GESTION
ratio rotacion de cartera
rotacionde cartera
rotacion anual

38.1258
9.4424

rotacion de los inventarios


rotacion de los inventarios
rotacion anual

52.4621
6.8621

periodo promedio de pago a los proveedores


periodo promedio de pago
rotacion anual

53.1122
6.7781

rotacion de caja y bancos


rotacion de caja y bancos

38.6577

rotacion de activos totales


rotacion de activos totales

1.1193

rotacion del activo fijo


rotacion del activo fijo

1.8320

3. INDICE DE SOLVENCIA ENDEUDAMIENTO O APALAMIENTO


estructura de capital
estructura de capital

113.74%

endeudamiento
razon de endeudamiento

53.21%

cobertura de gastos financieros


cobertura de gastos financi

-5.6468

cobertura de gastos fijos


cobertura de gastos fijos

0.7473

4.INDICES DE RENTABILIDAD
rendimiento sobre el patrimonio
rendimiento sobre el patri

-14.94%

rendimiento sobre la inversion


rendimiento sobre la invers

-6.99%

utilidad activo
utilidad activo

-8.48%

utilidad ventas

utilidad ventas

-7.58%

utilidad por accion


utilidad por accion

-186.1104

margen bruto y neto de utilidad


MUB
MNU

30.87%
-6.25%

Empresa Los Pernos S.A.


alance general al 31/12/2013
PASIVOS Y CAPITAL SOCIAL
Pasivos corrientes
Cuentas por pagar
Deudas y documentos por pagar
Cuentas atrasadas pendientes de pago
TOTAL PASIVO CORRIENTE

S/.
S/.
S/.

759,800.00
711,725.00
374,937.00
###

Pasivos o deudas a largo plazo


TOTAL PASIVOS

S/. 1,695,600.00
###

Capital suscrito y pagado (2500 acciones a S/1,000 c/u)


Utilidad retenida
TOTAL PATRIMONIO

S/. 2,500,000.00
S/.
614,098.00
###

TOTAL PASIVOS Y PATRIMONIO

veces

veces

UM

dias
veces

dias
veces x ao

###

dias
veces x ao

dias
veces x ao

dias

veces

veces

veces

veces

UM

%
%

fecha presente
feha para el monto
tasa de interes anual
tasa de interes trimestral
fondo

Jan-08
Jan-14
9%
2.25%
S/. 5,000,000.00

monto mensual

S/.

659,448.34

fecha presente
Jan-14
fondo
S/. 5,000,000.00
obras civiles
S/. 4,000,000.00
equipos complementarios S/. 2,000,000.00
financiamiento de la inversion
a)

b)

credito hipotecario
t
aos
i
anual
metodo aleman

S/. 4,000,000.00
5
10%

cuota del capital

S/.

monto financiado
t
aos
t
trimestral
i
anual
i
trimestral
metodo frances

S/. 2,000,000.00
5
20
12%
3%

A
cuota
S/.
interes del primer periodo S/.
pago principal
S/.

800,000.00

134,431.42
60,000.00
74,431.42

monto total

S/. 2,688,628.30

monto financiado
t
aos
t
mensual
t
mensual
i
anual
i
mensual
metodo frances

S/. 2,000,000.00
5
60
54 6 mese de gracia
9%
0.75%

A
cuota
S/.
interes del primer periodo S/.
pago principal
S/.

41,516.71
15,000.00
26,516.71

capital pendiente
S/. 2,000,000.00
A
cuota
S/.
45,178.75
interes del primer periodo S/.
15,000.00

pago principal

S/.

30,178.75

monto total

S/. 2,526,639.41

flujo de caja anual


producto A
producto B
producto C

8000 S/.
9500 S/.
12500 S/.

ventas primer ao
interes cobrados
compra de materiales
insumos diversos
sueldos
carga social
gastos administrativos
gastos de venta
intereses pagados

a)

50.00
40.00
25.00

S/.
400,000.00
S/.
380,000.00
S/.
312,500.00
S/.
1,092,500.00
S/. 13,110,000.00

S/.
S/.
S/.
S/.
45% S/.

120,000.00
2,100,000.00
600,000.00
960,000.00
432,000.00

S/.
S/.
S/.

720,000.00
840,000.00
180,000.00

a)

b) calculo del TIR

c)
d)
e)
f)

CUOTA
N
1
2
3
4
5
TOTAL

PAGO
PRINCIPAL
800,000.00
800,000.00
800,000.00
800,000.00
800,000.00
4,000,000.00

PAGO DE
INTERESES
400,000.00
320,000.00
240,000.00
160,000.00
80,000.00
1,200,000.00

TOTAL
CUOTA
1,200,000.00
1,120,000.00
1,040,000.00
960,000.00
880,000.00
5,200,000.00

CUOTA
N
1
2

TOTAL
CUOTA
134,431.42
134,431.42

PAGO DE
INTERESES
60,000.00
57,767.06

PAGO
PRINCIPAL
74,431.42
76,664.36

3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
TOTAL

134,431.42
134,431.42
134,431.42
134,431.42
134,431.42
134,431.42
134,431.42
134,431.42
134,431.42
134,431.42
134,431.42
134,431.42
134,431.42
134,431.42
134,431.42
134,431.42
134,431.42
134,431.42
2,688,628.30

CUOTA
N

TOTAL
CUOTA

1
2
3
4
5
6
TOTAL
7
8
9

55,467.13
53,098.20
50,658.20
48,145.01
45,556.41
42,890.16
40,143.93
37,315.30
34,401.82
31,400.93
28,310.01
25,126.37
21,847.22
18,469.70
14,990.84
11,407.63
7,716.91
3,915.48
688,628.30

78,964.29
81,333.22
83,773.21
86,286.41
88,875.00
91,541.25
94,287.49
97,116.11
100,029.60
103,030.49
106,121.40
109,305.04
112,584.19
115,961.72
119,440.57
123,023.79
126,714.50
130,515.94
2,000,000.00

PAGO DE
PAGO
INTERESES
PRINCIPAL
41,516.71
15,000.00
26,516.71
41,516.71
14,801.12
26,715.59
41,516.71
14,600.76
26,915.95
41,516.71
14,398.89
27,117.82
41,516.71
14,195.50
27,321.21
41,516.71
13,990.60
27,526.12
249,100.26
86,986.87
162,113.39
45,178.75
45,178.75
45,178.75

15,000.00
14,773.66
14,545.62

30,178.75
30,405.09
30,633.13

10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52

45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75

14,315.87
14,084.40
13,851.19
13,616.24
13,379.52
13,141.02
12,900.74
12,658.66
12,414.75
12,169.03
11,921.45
11,672.02
11,420.72
11,167.54
10,912.45
10,655.46
10,396.53
10,135.66
9,872.84
9,608.05
9,341.27
9,072.49
8,801.69
8,528.86
8,253.99
7,977.05
7,698.04
7,416.93
7,133.72
6,848.38
6,560.90
6,271.27
5,979.46
5,685.47
5,389.27
5,090.85
4,790.19
4,487.27
4,182.09
3,874.61
3,564.83
3,252.73
2,938.28

30,862.88
31,094.35
31,327.56
31,562.51
31,799.23
32,037.73
32,278.01
32,520.10
32,764.00
33,009.73
33,257.30
33,506.73
33,758.03
34,011.21
34,266.30
34,523.30
34,782.22
35,043.09
35,305.91
35,570.70
35,837.48
36,106.27
36,377.06
36,649.89
36,924.76
37,201.70
37,480.71
37,761.82
38,045.03
38,330.37
38,617.85
38,907.48
39,199.29
39,493.28
39,789.48
40,087.90
40,388.56
40,691.48
40,996.66
41,304.14
41,613.92
41,926.02
42,240.47

53
54
55
56
57
58
59
60
total

45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
45,178.75
2,439,652.54

VENTAS
INTERESES COBRADOS
COMPRA MATERIALES
INSUMOS DIVERSOS
SUELDOS
CARGA SOCIAL

2,621.48
2,302.30
1,980.73
1,656.74
1,330.33
1,001.46
670.13
336.32
439,652.54

42,557.27
42,876.45
43,198.02
43,522.01
43,848.42
44,177.29
44,508.62
44,842.43
2,000,000.00

AO 1
AO 2
S/. 13,110,000.00 S/. 13,765,500.00
126,000.00
S/.
120,000.00 S/.
2,289,000.00
S/.
2,100,000.00 S/.
630,000.00
S/.
600,000.00 S/.
1,008,000.00
S/.
960,000.00 S/.
S/.
432,000.00 S/.
453,600.00

GASTOS
ADMINISTRATIVOS

S/.

720,000.00 S/.

756,000.00

GASTOS DE VENTA
INTERESES PAGADOS

S/.
S/.

840,000.00 S/.
180,000.00 S/.

882,000.00
189,000.00

AO 1
VENTAS
INTERESES COBRADOS
TOTAL DE INGRESOS

S/. 13,110,000.00
S/.
120,000.00
###

S/.
S/.

COMPRA MATERIALES
INSUMOS DIVERSOS

S/.
S/.

S/.
S/.

2,100,000.00
600,000.00

AO 2
INGRESOS
13,765,500.00
126,000.00
###
EGRESOS
2,289,000.00
630,000.00

SUELDOS
CARGA SOCIAL

S/.
S/.

960,000.00
432,000.00

S/.
S/.

1,008,000.00
453,600.00

GASTOS
ADMINISTRATIVOS

S/.

720,000.00

S/.

756,000.00

GASTOS DE VENTA
INTERESES PAGADOS
CUOTAS DE AMPLIACION
TOTAL DE EGRESOS
FLUJOS

Io
F1
F2
F3
F4
F5
n aos

i
si cumple
VAN

S/.
840,000.00
S/.
180,000.00
S/.
1,471,488.63
S/. 7,303,488.63
F1
S/. 5,926,511.37

-11000000.00
5,926,511.37
6,169,129.13
6,903,206.90
6,044,952.89
6,711,482.98
5

TIR

45%
>0

S/.
882,000.00
S/.
189,000.00
S/.
1,514,770.87
S/. 7,722,370.87
F2
S/. 6,169,129.13

S/. 700,360.47
cumple

CAPITAL
PENDIENTE
3,200,000.00
2,400,000.00
1,600,000.00
800,000.00
0.00
0

CAPITAL
PENDIENTE
1,925,568.58
1,848,904.23

1,769,939.94
1,688,606.72
1,604,833.51
1,518,547.10
1,429,672.10
1,338,130.84
1,243,843.35
1,146,727.24
1,046,697.64
943,667.16
837,545.75
728,240.71
615,656.52
499,694.80
380,254.23
257,230.44
130,515.94
0.00
-

CAPITAL
PENDIENTE
1,973,483.29
1,946,767.70
1,919,851.75
1,892,733.93
1,865,412.72
1,837,886.61
1,969,821.25
1,939,416.16
1,908,783.03

1,877,920.15
1,846,825.80
1,815,498.24
1,783,935.73
1,752,136.50
1,720,098.77
1,687,820.76
1,655,300.66
1,622,536.67
1,589,526.94
1,556,269.64
1,522,762.92
1,489,004.89
1,454,993.67
1,420,727.38
1,386,204.08
1,351,421.86
1,316,378.77
1,281,072.86
1,245,502.16
1,209,664.67
1,173,558.41
1,137,181.35
1,100,531.46
1,063,606.69
1,026,404.99
988,924.28
951,162.46
913,117.43
874,787.06
836,169.21
797,261.73
758,062.44
718,569.16
678,779.67
638,691.77
598,303.21
557,611.73
516,615.07
475,310.93
433,697.01
391,770.99
349,530.52

271,488.63

394,770.87

431,803.10

472,309.21

306,973.25
264,096.80
220,898.77
177,376.76
133,528.34
89,351.05
44,842.43
0.00

516,615.07

S/.
S/.
S/.
S/.
S/.
S/.

AO 3
14,591,430.00
133,560.00
2,357,670.00
648,900.00
1,008,000.00
453,600.00

S/.
S/.
S/.
S/.
S/.
S/.

S/.

778,680.00

S/.
S/.

908,460.00
194,670.00

S/.
S/.
S/.
S/.
S/.
S/.

AO 5
14,832,188.60
145,767.38
2,573,161.04
708,209.46
1,058,400.00
476,280.00

S/.

794,253.60 S/.

849,851.35

S/.
S/.

926,629.20 S/.
198,563.40 S/.

991,493.24
212,462.84

AO 3

NGRESOS
S/. 14,591,430.00
S/.
133,560.00
###
EGRESOS
S/.
2,357,670.00
S/.
648,900.00

AO 4
13,861,858.50
136,231.20
2,404,823.40
661,878.00
1,058,400.00
476,280.00

AO 4

AO 5

S/. 13,861,858.50
S/.
136,231.20
###

S/. 14,832,188.60
S/.
145,767.38
###

S/.
S/.

S/.
S/.

2,404,823.40
661,878.00

2,573,161.04
708,209.46

S/.
S/.

1,008,000.00
453,600.00

S/.
S/.

1,058,400.00
476,280.00

S/.
S/.

1,058,400.00
476,280.00

S/.

778,680.00

S/.

794,253.60

S/.

849,851.35

S/.
908,460.00
S/.
194,670.00
S/.
1,471,803.10
S/. 7,821,783.10
F3
S/. 6,903,206.90

49%

S/.
926,629.20
S/.
198,563.40
S/.
1,432,309.21
S/. 7,953,136.81
F4
S/. 6,044,952.89

S/.
991,493.24
S/.
212,462.84
S/.
1,396,615.07
S/. 8,266,473.00
F5
S/. 6,711,482.98