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AGRCOLA SAN JUAN

1. Balance General

A
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LA SAN JUAN
ce General

2015

s/ (000)
Activos corrientes
Efectivo
Cuentas por cobrar comerciales ,netos
Inventarios,neto
Otras cuentas por cobrar , neto
Productos agrcolas
Activos biologicos
Total activo corriente
Activo no corriente
Otras cuentas por cobrar a largo plazo, neto
Activos biologicos
Terrenos ,planta y equipo,neto
Activos intangibles ,neto
Total no activo corriente
Total de Activos
Pasivo corriente
Cuentas por pagar comerciale
Cuentas por pagar principal y partes relacionadas
Impuestos,remuneraciones y otras cuentas por pagar
Ingresos diferidos
Obligaciones finacieras
Total pasivo corriente
Pasivo no corriente
Obligaciones financiera a largo plazo
Pasivo neto por impusto a la ganacias diferido
Total pasivo no corriente
Total pasivo

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

387
20,084
12,677
26,276
8,960

S/.

68,384

S/.

479

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

113,171
37
113,687
182,071

S/.
S/.
S/.

12,841
5,435
3,537

S/.
S/.

46,354
68,167

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

31,700
1,109
32,809
100,976

Capital social
Reservas legal
Resultados acumulados
Total patrimonio

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

60,000
8,359
12,736
81,095

Total pasivo y patrimonio

S/.

182,071

S/. 200,000
S/. 180,000
S/. 160,000
S/. 140,000
S/. 120,000
S/. 100,000
S/. 80,000
S/. 60,000
S/. 40,000

Activo
Pasivo
Patrimonio

S/.
S/.
S/.

Total activo corriente


Total no activo corriente
Total de Activos
Total pasivo corriente
Total pasivo no corriente
Total pasivo
Total patrimonio

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

S/. 180,000
S/. 160,000
S/. 140,000
S/. 120,000
2013S/. 100,000
155,948 S/. 80,000
64,801 S/. 60,000
S/. 40,000
91,147
S/. 20,000
S/. -

2015
68,384
113,687
182,071
68,167
32,809
100,976
81,095

2014

2013

s/ (000)

s/ (000)

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

6,780
15,984
8,556
21,730

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

883
19,558
10,328
23,168

S/.
S/.

1,246 S/.
54,296 S/.

455
54,392

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

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

20,928
80,578
50
101,556
155,948

S/.
S/.

9,069 S/.
5,024 S/.
2,625 S/.
S/.
20,807 S/.
37,525 S/.

9,255
5,036
2,856
108
34,023
51,278

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

26,034
4,043
30,077
67,602

10,346
3,177
13,523
64,801

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

60,000
7,980 S/.
26,958 S/.
94,938 S/.

S/.

162,540 S/.

S/.
S/.
S/.

24,584
83,616
44
108,244
162,540

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

###
7,329
23,818
91,147
155,948

BALANCE GENERAL
BALANCE
S/. 200,000
S/. 180,000
S/. 160,000
S/. 140,000
S/. 120,000
S/. 100,000
S/. 80,000
S/. 60,000
S/. 40,000

S/. 400,000
S/. 350,000
S/. 300,000
S/. 250,000
S/. 200,000
S/. 150,000
S/. 100,000
S/. 50,000

GENERAL

S/. 180,000
S/. 160,000
S/. 140,000
S/. 120,000
S/. 100,000 2014
S/.
S/.80,000
162,540
S/. 60,000
S/.
67,602
S/. 40,000
S/.
94,938
S/. 20,000
S/. -

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

2014
54,296
108,244
162,540
37,525
30,077
67,602
94,938

S/. 400,000
S/. 350,000
S/. 300,000
S/. 250,000
S/.
200,000
2015

S/.
S/.
S/.

182,071
S/. 150,000
100,976
S/. 100,000
81,095
S/. 50,000

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

S/. 2013

2013
54,392
Activo
Pasivo
101,556
155,948
51,278
13,523
64,801
91,147

2013

2014

2014

Activo
Patrimonio Pasivo

2015
Patrimonio

2015

HORIZONT
CONCEPTO

Efectivo
Cuentas por cobrar comerciales ,netos
Inventarios, neto
Otras cuentas por cobrar , neto
Productos agrcolas
Activos biolgicos
Total activo corriente

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

Otras cuentas por cobrar a largo plazo, neto


Activos biolgicos
Terrenos ,planta y equipo, neto
Activos intangibles ,neto
Total no activo corriente
Total de Activos

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

Cuentas por pagar comerciales


Cuentas por pagar principal y partes relacionadas
Impuestos, remuneraciones y otras cuentas por pagar
Ingresos diferidos
Obligaciones financieras
Total pasivo corriente

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

Obligaciones financiera a largo plazo


Pasivo neto por impuesto a la ganancias diferido
Total pasivo no corriente
Total pasivo

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

Capital social
Reservas legal
Resultados acumulados
Total patrimonio

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

ALANCE GENERAL
BALANCE

400,000

350,000

300,000

250,000

200,000

150,000

100,000

. 50,000

VARIACION
ABSOLUTA
2014 - 2015

GENERAL

Activos corrientes
-6,393
4,100
4,121
4,546
8,960
-1,246
14,088
Activo no corriente
479
-24,584
29,555
-7
5,443
19,531
Pasivo corriente
3,772
411
912
25,547
30,642
Pasivo no corriente
5,666
-2,934
2,732
33,374
Patrimonio
379
-14,222
-13,843

400,000

350,000

300,000

250,000

200,000

150,000

100,000

. 50,000

ivo

S/. 2013
Pasivo

2014

2014

Activo
Patrimonio Pasivo

2015
Patrimonio

2015

HORIZONTAL
VARIACION
ABSOLUTA
2013 - 2014

Activos corrientes
S/.
5,897
S/.
-3,574
S/.
-1,772
S/.
-1,438
S/.
S/.
791
S/.
-96
ctivo no corriente
S/.
S/.
3,656
S/.
3,038
S/.
-6
S/.
6,688
S/.
6,592
Pasivo corriente
S/.
-186
S/.
-12
S/.
-231
S/.
-108
S/.
-13,216
S/.
-13,753
asivo no corriente
S/.
15,688
866
16554
S/.
2,801
Patrimonio
S/.
S/.
651
S/.
3,140
S/.
3,791

VERTICAL

VARIACION
RELATIVA
2014-2015

VARIACION
RELATIVA
2013-2014

-94%
26%
48%
21%

667.84%
-18.27%
-17.16%
-6.21%

-100%
26%

173.85%
-0.18%

-100%
35%
-16%
5%
12%

17.47%
3.77%
-12.00%
6.59%
4.23%

41.59%
8.18%
34.74%
122.78%
81.66%

-2.01%
-0.24%
-8.09%
-100.00%
-38.84%
-26.82%

17.87%
-264.56%
8.33%
49.37%

151.63%
27.26%
122.41%
4.32%

31.39% 38.51% 15.97%


1.10%
5.98%
4.90%
32.49% 44.49% 20.87%
100.00% 100.00% 100.00%

0.00%
4.75%
-52.76%
-14.58%

0.00%
8.88%
13.18%
4.16%

73.99% 63.20% 65.83%


10.31%
8.41%
8.04%
15.71% 28.40% 26.13%
100.00% 100.00% 100.00%

2015

2014

2013

0.21%
11.03%
6.96%
14.43%
4.92%
0.00%
37.56%

4.17%
9.83%
5.26%
13.37%
0.00%
0.77%
33.40%

0.57%
12.54%
6.62%
14.86%
0.00%
0.29%
34.88%

0.26%
0.00%
0.00%
0.00%
15.12% 13.42%
62.16% 51.44% 51.67%
0.02%
0.03%
0.03%
62.44% 66.60% 65.12%
100.00% 100.00% 100.00%
12.72%
5.38%
3.50%
0.00%
45.91%
67.51%

13.42%
7.43%
3.88%
0.00%
30.78%
55.51%

14.28%
7.77%
4.41%
0.17%
52.50%
79.13%

RESUMEN

VARIACION
2014-2015

VARIACION
2013-2014

Total activo corriente


Total no activo corriente
Total de Activos
Total pasivo corriente
Total pasivo no corriente
Total pasivo
Total patrimonio

26%
5%
12%
81.66%
8.33%
49.37%
-14.58%

-0.18%
7%
4.23%
-26.82%
122.41%
4.32%
4.16%

RESUMEN

VARIACION
ABSOLUTA 2014 2015

VARIACION
ABSOLUTA 2013 2014

Total activo corriente


Total no activo corriente
Total pasivo corriente
Total pasivo
Total patrimonio

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

14,088
5,443
30,642
33,374
-13,843

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

-96
6,688
-13,753
2,801
3,791

RATIOS

2013

2014

2015

Liquidez
Solvencia
Deuda / Patrimonio

1.061
0.416
0.711

1.447
0.416
0.712

1.003
1.803
0.555

2. Estado de Resultados

2015
s/ (000)
Ventas
(Costo de ventas)
Utilidad bruta

S/.
S/.
S/.

59,594
51,318
8,276

Cambio en el valor razonable


de los activos
biolgicos
Utilidad
despus
del cambio

S/.

1,366

S/.

9,642

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

2,478
3,447
2,543
1,174
4
2,025
2,281
-3,128
186
-2,942

en el valor razonable de los activos biolgicos


Ingreso(gastos) operativos
(Gastos de venta)
(Gastos de admiracin)
(Otros ingresos datos, neto)
Utilidades operativa
Ingresos financieros
Gastos financieras
Diferencia en cambio neta
Utilidad antes de impuesto a la ganancia
Impuesto a la ganancias
Utilidad neta

CONCEPTO

2014
s/
(000)

2013
s/ (000)

S/.
S/.
S/.

61,712
47,821
13,891

S/.
S/.
S/.

47,114
32,132
14,982

S/.

1,627

S/.

845

S/.

15,518

S/.

15,827

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

3,194
2,765
342
9,217
57
1,676
2,799
4,799
1,008
5,807

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

1,979
2,591
964
10,293
17
1,572
2,576
6,162
1,584
7,746

Ventas
Costo de ventas
Utilidad bruta
Cambio en el valor razonable
de los activos biolgicos
Utilidad despus del cambio
Ingreso(gastos) operativos
Gastos de venta
Gastos de admistracion
Otros ingresos(datos),neto
Utilidades operativa
Ingresos financieros
Gastos financieras
Diferencia en cambio neta
Utilidad antes de impuesto a la ganancia
Impuesto a la ganancias
Utilidad neta

Ventas
Costo de ventas
Utilidad bruta
Cambio en el valor razonable
de los activos biolgicos
Ingreso(gastos) operativos
Utilidades operativa
Ingresos financieros
Gastos financieros
Diferencia en cambio neta
Utilidad antes de impuesto a la ganancia
Impuesto a la ganancias
Utilidad neta

VERTICAL

HORIZONTAL
VARIACION
2015 - 2014
ABSOLUTA

VARIACION
2014 - 2013
ABSOLUTA

VARIACION
RELATIVA
2015-2014

VARIACION
RELATIVA
2014-2013

2015

2014

S/.
S/.
S/.

-2,118 S/.
3,497 S/.
-5,615 S/.

14,598
15,689
-1,091

-3.43%
7.31%
-40.42%

30.98%
48.83%
-7.28%

100.00%
86.11%
13.89%

100.00%
77.49%
22.51%

S/.

-261 S/.

782

-16.04%

92.54%

2.29%

2.64%

S/.

-5,876 S/.

-309

-60.94%

-1.95%

16.18%

25.15%

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

-716
682
2,201
-8,043
-53
349
-518
-7,927
-822
-8,749

1,215
174
-622
-1,076
40
104
223
-1,363
-576
-1,939

-22.42%
24.67%
643.57%
-87.26%
-92.98%
20.82%
-18.51%
-165.18%
-81.55%
-150.66%

61.39%
6.72%
-64.52%
-10.45%
235.29%
6.62%
8.66%
-22.12%
-36.36%
-25.03%

4.16%
5.78%
4.27%
1.97%
0.01%
3.40%
3.83%
-5.25%
0.31%
-4.94%

5.18%
4.48%
0.55%
14.94%
0.09%
2.72%
4.54%
7.78%
1.63%
9.41%

VARIACION
RELATIVA
2014-2013

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

VARIACION
RELATIVA
2015-2014

14598
15689
-1091

-2118
3497
-5615

782
767
-1076
40
104
223
-1363
-576
-1939

-261
2167
-8043
-53
349
-518
-7927
-822
-8749

20000
15000
10000
5000
0
-5000
-10000
VARIACION
RELATIVA 2014-2013

V
R

VERTICAL
2013
100.00%
68.20%
31.80%
1.79%
33.59%
4.20%
5.50%
2.05%
21.85%
0.04%
3.34%
5.47%
13.08%
3.36%
16.44%

VARIACION
RELATIVA 2014-2013

VARIACION
RELATIVA 2015-2014

FUENTE: BVL