RATIOS DE LIQUIDEZ

𝐀𝐂𝐓𝐈𝐕𝐎 𝐂𝐎𝐑𝐑𝐈𝐄𝐍𝐓𝐄
𝐋𝐈𝐐𝐔𝐈𝐃𝐄𝐙 𝐆𝐄𝐍𝐄𝐑𝐀𝐋 =
𝐏𝐀𝐒𝐈𝐕𝐎 𝐂𝐎𝐑𝐑𝐈𝐄𝐍𝐓𝐄

𝐀𝐂𝐓𝐈𝐕𝐎 𝐂𝐎𝐑𝐑𝐈𝐄𝐍𝐓𝐄 − 𝐄𝐗𝐈𝐒𝐓𝐄𝐍𝐂𝐈𝐀𝐒 − 𝐆𝐀𝐒𝐓𝐎𝐒 𝐏. 𝐏𝐎𝐑 𝐀𝐃𝐄𝐋.

𝐏𝐑𝐔𝐄𝐁𝐀 Á𝐂𝐈𝐃𝐀 =
𝐏𝐀𝐒𝐈𝐕𝐎 𝐂𝐎𝐑𝐑𝐈𝐄𝐍𝐓𝐄

𝐂𝐀𝐉𝐀 𝐘 𝐁𝐀𝐍𝐂𝐎𝐒
𝐏𝐑𝐔𝐄𝐁𝐀 𝐃𝐄𝐅𝐄𝐍𝐒𝐈𝐕𝐀 =
𝐏𝐀𝐒𝐈𝐕𝐎 𝐂𝐎𝐑𝐑𝐈𝐄𝐍𝐓𝐄

𝐂𝐀𝐏𝐈𝐓𝐀𝐋 𝐃𝐄 𝐓𝐑𝐀𝐁𝐀𝐉𝐎 = 𝐀𝐂𝐓𝐈𝐕𝐎 𝐂𝐎𝐑𝐑𝐈𝐄𝐍𝐓𝐄 − 𝐏𝐀𝐒𝐈𝐕𝐎 𝐂𝐎𝐑𝐑𝐈𝐄𝐍𝐓𝐄

RATIOS DE GESTION
𝐕𝐄𝐍𝐓𝐀𝐒
𝐑𝐎𝐓𝐀𝐂𝐈𝐎𝐍 𝐃𝐄 𝐂𝐀𝐑𝐓𝐄𝐑𝐀 =
𝐂𝐔𝐄𝐍𝐓𝐀𝐒 𝐏𝐎𝐑 𝐂𝐎𝐁𝐑𝐀𝐑 𝐏𝐑𝐎𝐌𝐄𝐃𝐈𝐎
S/. 6,524′637,000
ROTACION DE CARTERA = = 13.33 𝑣𝑒𝑐𝑒𝑠
(S/. 986′522,000 +S/.977′ 714,000) ÷ 2

𝐂𝐎𝐒𝐓𝐎 𝐃𝐄 𝐕𝐄𝐍𝐓𝐀𝐒
𝐑𝐎𝐓𝐀𝐂𝐈𝐎𝐍 𝐃𝐄 𝐈𝐍𝐕𝐄𝐍𝐓𝐀𝐑𝐈𝐎𝐒 = 𝐈𝐍𝐕𝐄𝐍𝐓𝐀𝐑𝐈𝐎𝐒 𝐏𝐑𝐎𝐌𝐄𝐃𝐈𝐎=veces
S
4,713′ 108,000
ROTACION DE INVENTARIOS = . = 4.72 𝑣𝑒𝑐𝑒𝑠
S S ′
( 1,010′ 787,000 + 579,000) ÷ 2
. . 987

𝐏𝐄𝐑𝐈𝐎𝐃𝐎 𝐏𝐑𝐎𝐌𝐄𝐃𝐈𝐎 𝐃𝐄 𝐏𝐀𝐆𝐎 𝐀 𝐏𝐑𝐎𝐕𝐄𝐄𝐃𝐎𝐑𝐄𝐒

𝐂𝐔𝐄𝐍𝐓𝐀𝐒 𝐏𝐎𝐑 𝐏𝐀𝐆𝐀𝐑 𝐏𝐑𝐎𝐌𝐄𝐃𝐈𝐎 × 𝟑𝟔𝟎
= = 𝒅𝒊𝒂𝒔
𝐂𝐎𝐌𝐏𝐑𝐀𝐒 𝐀 𝐏𝐑𝐎𝐕𝐄𝐄𝐃𝐎𝐑𝐄𝐒

𝐂𝐀𝐉𝐀 𝐘 𝐁𝐀𝐍𝐂𝐎𝐒 ×𝟑𝟔𝟎

𝐑𝐎𝐓𝐀𝐂𝐈𝐎𝐍 𝐃𝐄 𝐂𝐀𝐉𝐀 𝐘 𝐁𝐀𝐍𝐂𝐎𝐒 = 𝐕𝐄𝐍𝐓𝐀𝐒
=dias

.
𝐕𝐄𝐍𝐓𝐀𝐒
𝐑𝐎𝐓𝐀𝐂𝐈𝐎𝐍 𝐃𝐄 𝐀𝐂𝐓𝐈𝐕𝐎𝐒 𝐓𝐎𝐓𝐀𝐋𝐄𝐒 = = 𝒗𝒆𝒄𝒆𝒔
𝐀𝐂𝐓𝐈𝐕𝐎𝐒 𝐓𝐎𝐓𝐀𝐋𝐄𝐒

𝐕𝐄𝐍𝐓𝐀𝐒
𝐑𝐎𝐓𝐀𝐂𝐈𝐎𝐍 𝐃𝐄𝐋 𝐀𝐂𝐓𝐈𝐕𝐎 𝐅𝐈𝐉𝐎 = = 𝒗𝒆𝒔𝒄𝒆𝒔
𝐀𝐂𝐓𝐈𝐕𝐎𝐒 𝐅𝐈𝐉𝐎

RATIOS DE SOLVENCIA, ENDEUDAMIENTO O APALANCAMIENTO

𝐏𝐀𝐒𝐈𝐕𝐎 𝐓𝐎𝐓𝐀𝐋
𝐄𝐒𝐓𝐑𝐔𝐂𝐓𝐔𝐑𝐀 𝐃𝐄𝐋 𝐂𝐀𝐏𝐈𝐓𝐀𝐋 = 𝐏𝐀𝐓𝐑𝐈𝐌𝐎𝐍𝐈𝐎
= % 𝒐 𝒏𝒓𝒎𝒂𝒍
 𝐏𝐀𝐒𝐈𝐕𝐎 𝐓𝐎𝐓𝐀𝐋
𝐄𝐍𝐃𝐄𝐔𝐃𝐀𝐌𝐈𝐄𝐍𝐓𝐎 =
𝐀𝐂𝐓𝐈𝐕𝐎 𝐓𝐎𝐓𝐀𝐋

𝐏𝐀𝐒𝐈𝐕𝐎 𝐂𝐎𝐑𝐑𝐈𝐄𝐍𝐓𝐄
𝐄𝐍𝐃𝐄𝐔𝐃𝐀𝐌𝐈𝐄𝐍𝐓𝐎 𝐀 𝐂𝐎𝐑𝐓𝐎 𝐏𝐋𝐀𝐙𝐎 =
𝐏𝐀𝐒𝐈𝐕𝐎 𝐓𝐎𝐓𝐀𝐋

𝐏𝐀𝐓𝐑𝐈𝐌𝐎𝐍𝐈𝐎
𝐄𝐍𝐃𝐄𝐔𝐃𝐀𝐌𝐈𝐄𝐍𝐓𝐎 𝐃𝐄𝐋 𝐀𝐂𝐓𝐈𝐕𝐎 𝐅𝐈𝐉𝐎 =
𝐀𝐂𝐓𝐈𝐕𝐎 𝐅𝐈𝐉𝐎 𝐍𝐄𝐓𝐎 𝐓𝐀𝐍𝐆𝐈𝐁𝐋𝐄
𝐀𝐂𝐓𝐈𝐕𝐎 𝐓𝐎𝐓𝐀𝐋
𝐀𝐏𝐀𝐋𝐀𝐍𝐂𝐀𝐌𝐈𝐄𝐍𝐓𝐎 =
𝐏𝐀𝐓𝐑𝐈𝐌𝐎𝐍𝐈𝐎

𝑼𝑻𝑰𝑳𝑰𝑫𝑨𝑫 𝑨𝑵𝑻𝑬𝑺 𝑫𝑬 𝑰𝑴𝑷𝑼𝑬𝑺𝑻𝑶𝑺

𝐀𝐏𝐀𝐋𝐀𝐍𝐂𝐀𝐌𝐈𝐄𝐍𝐓𝐎 𝐅𝐈𝐍𝐀𝐍𝐂𝐈𝐄𝐑𝐎 = 𝑷𝑨𝑻𝑹𝑰𝑴𝑶𝑵𝑰𝑶
𝐔𝐓𝐈𝐋𝐈𝐃𝐀𝐃 𝐀𝐍𝐓𝐄𝐒 𝐃𝐄 𝐈𝐌𝐏𝐔𝐄𝐒𝐓𝐎𝐒 𝐄 𝐈𝐍𝐓𝐄𝐑𝐄𝐒𝐄𝐒
𝑨𝑪𝑻𝑰𝑽𝑶 𝑻𝑶𝑻𝑨𝑳

𝐂𝐎𝐁𝐄𝐑𝐓𝐔𝐑𝐀 𝐃𝐄 𝐆𝐀𝐒𝐓𝐎𝐒 𝐅𝐈𝐍𝐀𝐍𝐂𝐈𝐄𝐑𝐎𝐒

𝐔𝐓𝐈𝐋𝐈𝐃𝐀𝐃 𝐀𝐍𝐓𝐄𝐒 𝐃𝐄 𝐈𝐍𝐓𝐄𝐑𝐄𝐒𝐄𝐒 (𝐔𝐓𝐈𝐋𝐈𝐃𝐀𝐃 𝐎𝐏𝐄𝐑𝐀𝐓𝐈𝐕𝐀)
= = 𝒗𝒆𝒔𝒄𝒆𝒔
𝐆𝐀𝐒𝐓𝐎𝐒 𝐅𝐈𝐍𝐀𝐍𝐂𝐈𝐄𝐑𝐎𝐒

𝐔𝐓𝐈𝐋𝐈𝐃𝐀𝐃 𝐁𝐑𝐔𝐓𝐀
𝐂𝐎𝐁𝐄𝐑𝐓𝐔𝐑𝐀 𝐃𝐄 𝐆𝐀𝐒𝐓𝐎𝐒 𝐅𝐈𝐉𝐎𝐒 =
𝐆𝐀𝐒𝐓𝐎𝐒 𝐅𝐈𝐉𝐎𝐒
=veces

𝐔𝐓𝐈𝐋𝐈𝐃𝐀𝐃 𝐎𝐏𝐄𝐑𝐀𝐓𝐈𝐕𝐀 + 𝐃𝐄𝐏𝐑𝐄𝐂𝐈𝐀𝐂𝐈𝐎𝐍

𝐂𝐎𝐁𝐄𝐑𝐓𝐔𝐑𝐀 𝐃𝐄 𝐄𝐅𝐄𝐂𝐓𝐈𝐕𝐎 =
𝐆𝐀𝐒𝐓𝐎𝐒 𝐅𝐈𝐍𝐀𝐍𝐂𝐈𝐄𝐑𝐎𝐒

RATIOS DE RENTABILIDAD
𝐔𝐓𝐈𝐋𝐈𝐃𝐀𝐃 𝐍𝐄𝐓𝐀
𝐑𝐄𝐍𝐃𝐈𝐌𝐈𝐄𝐍𝐓𝐎 𝐒𝐎𝐁𝐑𝐄 𝐄𝐋 𝐏𝐀𝐓𝐑𝐈𝐌𝐎𝐍𝐈𝐎 (𝐑𝐎𝐄) =
𝐏𝐀𝐓𝐑𝐈𝐌𝐎𝐍𝐈𝐎
=o.45 o %

𝐔𝐓𝐈𝐋𝐈𝐃𝐀𝐃 𝐍𝐄𝐓𝐀
𝐑𝐄𝐍𝐃𝐈𝐌𝐈𝐄𝐍𝐓𝐎 𝐒𝐎𝐁𝐑𝐄 𝐋𝐀 𝐈𝐍𝐕𝐄𝐑𝐒𝐈𝐎𝐍 (𝐑𝐎𝐀) =
𝐀𝐂𝐓𝐈𝐕𝐎 𝐓𝐎𝐓𝐀𝐋
=%0 0.8

𝐔𝐓𝐈𝐋𝐈𝐃𝐀𝐃 𝐀𝐍𝐓𝐄𝐒 𝐃𝐄 𝐈𝐍𝐓𝐄𝐑𝐄𝐒𝐄𝐒 𝐄 𝐈𝐌𝐏𝐔𝐄𝐒𝐓𝐎𝐒

𝐔𝐓𝐈𝐋𝐈𝐃𝐀𝐃 𝐃𝐄𝐋 𝐀𝐂𝐓𝐈𝐕𝐎 =
𝐀𝐂𝐓𝐈𝐕𝐎
= =%0 0.8

𝐔𝐓𝐈𝐋𝐈𝐃𝐀𝐃 𝐀𝐍𝐓𝐄𝐒 𝐃𝐄 𝐈𝐍𝐓𝐄𝐑𝐄𝐒𝐄𝐒 𝐄 𝐈𝐌𝐏𝐔𝐄𝐒𝐓𝐎𝐒

𝐔𝐓𝐈𝐋𝐈𝐃𝐀𝐃 𝐃𝐄 𝐕𝐄𝐍𝐓𝐀𝐒 =
𝐕𝐄𝐍𝐓𝐀𝐒
==%0 0.8

𝐔𝐓𝐈𝐋𝐈𝐃𝐀𝐃 𝐍𝐄𝐓𝐀
𝐌𝐀𝐑𝐆𝐄𝐍 𝐃𝐄 𝐔𝐓𝐈𝐋𝐈𝐃𝐀𝐃 𝐍𝐄𝐓𝐀 =
𝐕𝐄𝐍𝐓𝐀𝐒 𝐍𝐄𝐓𝐀𝐒
=%
 𝐔𝐓𝐈𝐋𝐈𝐃𝐀𝐃 𝐍𝐄𝐓𝐀
𝐔𝐓𝐈𝐋𝐈𝐃𝐀𝐃 𝐏𝐎𝐑 𝐀𝐂𝐂𝐈𝐎𝐍 = =um
𝐍𝐔𝐌𝐄𝐑𝐎 𝐃𝐄 𝐀𝐂𝐂𝐈𝐎𝐍𝐄𝐒 𝐂𝐎𝐌𝐔𝐍𝐄𝐒

𝐔𝐓𝐈𝐋𝐈𝐃𝐀𝐃 𝐁𝐑𝐔𝐓𝐀
𝐌𝐀𝐑𝐆𝐄𝐍 𝐃𝐄 𝐔𝐓𝐈𝐋𝐈𝐃𝐀𝐃 𝐁𝐑𝐔𝐓𝐀 = 𝐕𝐄𝐍𝐓𝐀𝐒
=%0.8

𝐔𝐓𝐈𝐋𝐈𝐃𝐀𝐃 𝐍𝐄𝐓𝐀(𝐮𝐭𝐥𝐝𝐚𝐝 𝐚𝐧𝐭𝐞𝐬 𝐝 𝐢𝐦𝐩)

𝐀𝐍Á𝐋𝐈𝐒𝐈𝐒 𝐃𝐔𝐏𝐎𝐍𝐓 = = % 𝒐 𝟎. 𝟗
𝐀𝐂𝐓𝐈𝐕𝐎 𝐓𝐎𝐓𝐀𝐋