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HERRAMIENTAS INDUSTRIALES
ESTADO DE RESULTADOS
2002
2003
CONCEPTOS
$
%
$
VENTAS
1,532,800 100.00% 1,873,500
COSTO DE LO VENDIDO
1,135,100
74.05% 1,428,400
UTILIDAD BRUTA
397,700
25.95%
445,100
GASTOS DE OPERACIN
297,400
19.40%
328,700
UTILIDAD DE OPERACIN
100,300
6.54%
116,400
GASTOS FINANCIEROS
31,400
2.05%
29,535
UTILIDAD ANTES DE IMPUESTOS
68,900
4.50%
86,865
IMPUESTO SOBRE LA RENTA
30,300
1.98%
39,400
UTILIDAD NETA
38,600
2.52%
47,465
INDICES
INDICE
CORRIENTE=
RAZONES FINANCIERAS
2002
2003
2004
1.84
1.17
1.73
INDICE ACIDO=
1.06
0.89
0.75
INDICE CAPITAL
DE TRABAJO=
120,263
139,530
79,018
ROTACIN
CUENTAS X
COBRAR=
15.18
15.14
6.97
TIEMPO
PROMEDIO
COBRO CXC=
23.72
23.77
51.62
ROTACIN DE
INVENTARIOS=
10.12
8.89
8.25
EDAD PROMEDIO
INVENTARIO=
35.57
40.48
43.63
ROTACIN DE
CUENTAS X
PAGAR=
27.38
25.24
7.68
TIEMPO
PROMEDIO PAGO
CXP=
13.15
14.26
46.89
TIEMPO CICLO DE
CAJA=
46.15
49.99
48.37
ROTACIN DEL
EFECTIVO=
7.80
7.20
7.44
ROTACIN
ACTIVO FIJO=
7.35
8.37
5.74
ROTACIN DE
ACTIVOS=
2.84
2.98
2.13
INDICE DE
ENDEUDAMIENTO
=
0.55
0.54
0.66
BRE DE CADA AO
2003
%
7.54%
19.71%
25.58%
52.84%
2004
$
38,429
310,549
197,359
546,337
CRECIMIENTO
2003-2002
2004-2003
$
%
$
%
3.78% 3,294
30.54%
22,733
19.41%
48,436
53.73% 67,875
-6.50% 8,927
22.51% 186,826
43.18%
36,754
25.73% 214,653
-18.85%
151.00%
22.88%
64.72%
4.34%
27,237
2.68%
35.64%
377,162
37.09%
15,053
2.21%
37,925
3.73%
9,273
4.97%
28,198
2.77% 3,621
100.00% 1,016,859 100.00% 88,580
0.00%
7.21% 153,434
201.50%
24,050
-10.39% 3,017
16.43% 389,120
0.00%
68.58%
173.33%
-9.67%
61.99%
1.43%
9.02%
11.09%
1.74%
7.32%
30.61%
79,800
212,073
115,278
17,940
42,228
467,319
7.85%
20.86%
11.34%
1.76%
4.15%
45.96%
15,149
16,829
1,000
15,630
48,608
0.00%
70,800
36.55% 155,473
31.87%
45,636
10.06%
7,000
51.51% 3,744
33.86% 275,165
786.67%
274.69%
65.53%
63.99%
-8.14%
143.20%
1.91%
8.19%
13.07%
53.78%
76,601
130,000
1,740
675,660
7.53% 7,493
12.78%
0.17%
66.45% 41,115
-38.41%
64,584
0.00%
78,612
0.00% - 80,330
13.87% 338,031
537.44%
152.98%
-97.88%
100.12%
0.00%
0.00%
55.63%
51,089
19.56% 51,089
16.43% 389,120
0.00%
0.00%
38.47%
17.61%
61.99%
21.16%
132,816
13.06%
3.90%
24,504
2.41%
21.15%
183,879
18.08%
46.22%
341,199
33.55%
100.00% 1,016,859 100.00%
47,465
47,465
88,580
2003
%
100.00%
76.24%
23.76%
17.54%
6.21%
1.58%
4.64%
2.10%
2.53%
2004
1.17
0.75
79,018
6.97
51.62
8.25
43.63
7.68
CRECIMIENTO
2003-2002
2004-2003
%
$
%
$
%
100.00% 340,700
22.23% 292,124
15.59%
75.19% 293,300
25.84% 199,900
13.99%
24.81%
47,400
11.92%
92,224
20.72%
17.69%
31,300
10.52%
54,500
16.58%
7.12%
16,100
16.05%
37,724
32.41%
1.78% 1,865
-5.94%
9,000
30.47%
5.34%
17,965
26.07%
28,724
33.07%
2.28%
9,100
30.03%
10,000
25.38%
3.06%
8,865
22.97% 18,724
39.45%
2004
$
2,165,624
1,628,300
537,324
383,200
154,124
38,535
115,589
49,400
66,189
46.89
48.37
7.44
5.74
2.13
0.66