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HERRAMIENTAS INDUSTRIALES

BALANCES GENERALES CORTADOS AL 31 DE DICIEMBRE DE CADA AO


2002
2003
CUENTAS
$
%
$
ACTIVO
ACTIVO CIRCULANTE
CAJA
50,650
9.39%
47,356
CUENTAS POR COBRAR
100,990
18.73%
123,723
INVENTARIO
112,169
20.80%
160,605
TOTAL DE ACTIVO CIRCULANTE
263,809
48.93%
331,684
ACTIVO NO CORRIENTE
INVERSIONES
27,237
5.05%
27,237
ACTIVOS FIJOS NETOS
208,675
38.70%
223,728
GASTOS ANTICIPADOS
4,602
0.85%
13,875
PATENTES
34,836
6.46%
31,215
TOTAL ACTIVO
539,159 100.00%
627,739
PASIVO
PASIVO CIRCULANTE
VECIMIENTOS CORRIENTES DE CRDITOS
9,000
1.67%
9,000
CUENTAS POR PAGAR
41,451
7.69%
56,600
DEUDAS ACUMULADAS
52,813
9.80%
69,642
ALQUILER DE EQUIPOS POR PAGAR
9,940
1.84%
10,940
IMPUESTOS ACUMULADOS
30,342
5.63%
45,972
TOTAL DE PASIVO CIRCULANTE
143,546
26.62%
192,154
PASIVO A LARGO PLAZO
HIPOTECA POR PAGAR
19,510
3.62%
12,017
OBLIGACIONES SUBORDINADAS
51,388
9.53%
51,388
DOCUMENTOS POR PAGAR LP
82,070
15.22%
82,070
TOTAL PASIVO
296,514
55.00%
337,629
CAPITAL
CAPITAL SOCIAL
132,816
24.63%
132,816
SUPERAVIT POR APORTACIONES
24,504
4.54%
24,504
SUPERAVIT GANADO
85,325
15.83%
132,790
TOTAL CAPITAL
242,645
45.00%
290,110
TOTAL PASIVO MS CAPITAL
539,159 100.00%
627,739

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

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