DEPRECIACIO

MAQUINARIA Y EQUIPO CANTIDAD COSTO SIN IGV IGV COSTO TOTAL

N (AÑOS)
MAQUINARIA
REFRIGERADORA 1 1,482.20 266.80 1,749.00 5
SET DE OLLAS Y SARTENES 2 455.93 82.07 538.00 3
COCINA EMPOTRADA + CAM 1 2,083.90 375.10 2,459.00 10
LICUADORA 2 591.53 106.47 698.00 6
OLLA ARROCERA 1 279.58 50.32 329.90 5
HORNO 1 321.19 57.81 379.00 7
MOTOCICLETA 1 3,050.85 549.15 3,600.00 15
PLANCA FREIDORA 1 2,727.12 490.88 3,218.00 12
EQUIPO DE COMPUTO
LAPTOP 1 2,118.64 381.36 2,500.00 10
IMPRESORA 1 1,016.95 183.05 1,200.00 7
EQUIPO P.O.S 1 338.98 61.02 400.00 3
CELULAR 1 2,966.10 533.90 3,500.00 5
MUEBLES
ESCRITORIO 1 762.71 137.29 900.00 10
REPISAS 3 1,779.66 320.34 2,100.00 10
EQUIPOS DE SEGURIDAD
EXTINTOR 2 203.39 36.61 240.00 2
BOTIQUIN 2 33.90 6.10 40.00 1
CAMARAS DE SEGURIDAD 3 610.17 109.83 720.00 7

VIDA UTIL AMORTIZACIO AMORTIZACIO

SOFTWARE CANTIDAD COSTO SIN IGV
(AÑOS) N ANUAL N MENSUAL
MICROSOFT 360 2 601.69 1 1203.38 100.2816666667
MCAFEE ANTIVIRUS 1 117.8 1 117.8 9.816666666667
SOFTWARE DE FACTURACIO 1 2033.9 1 2033.9 169.4916666667
2,753.39 279.59
DEPRECIACION DEPRECIACIO VNR (CON IR
VM TOTAL VL
ANUAL N MENSUAL DE 29.5%)

349.80 29.15 950.00 699.60 876.13

179.33 14.94 0.00 0.00 0.00
245.90 20.49 1,800.00 1,721.30 1,776.78
116.33 9.69 300.00 349.00 314.46
65.98 5.50 150.00 131.96 144.68
54.14 4.51 150.00 216.57 169.64
240.00 20.00 2,700.00 2,880.00 2,753.10
268.17 22.35 2,500.00 2,413.50 2,474.48

250.00 20.83 1,250.00 1,750.00 1,397.50

171.43 14.29 750.00 685.71 731.04
133.33 11.11 0.00 0.00 0.00
700.00 58.33 2,000.00 1,400.00 1,823.00

90.00 7.50 750.00 630.00 714.60

210.00 17.50 1,800.00 1,470.00 1,702.65

120.00 10.00 0.00 -120.00 -35.40

40.00 3.33 0.00 -80.00 -23.60
102.86 8.57 500.00 411.43 473.87

AMORTIZACION MENSUAL TOTAL

 N° DÍAS
LABORABLES MES
27 January - 23
24 February -23
27 March - 23
26 April -23
27 May - 23
26 June - 23
27 July -23
27 August - 23
26 September -23
27 October - 23
26 November - 23
27 December -23

31 27 January - 24
29 25 February -23
31 27 March - 23
30 26 April -23
31 27 May - 23
30 26 June -23
31 27 July - 23
31 27 August -23
30 26 September - 23
31 27 October -23
30 26 November - 23
31 27 December -23

31 27 January - 23
28 24 February -23
31 27 March - 23
30 26 April -23
31 27 May - 23
30 26 June -23
31 27 July - 23
31 27 August -23
30 26 September - 23
31 27 October -23
30 26 November - 23
31 27 December -23

Comida
Año 1
31 25,000.00
28 25,071.46
31 25,143.12
30 25,214.99
31 25,287.06
30 25,359.34
31 25,431.83
31 25,504.52
30 25,577.42
31 25,650.53
30 25,723.85
31 25,797.37

1 Bebidas 1877
2 1882.3650916667
3 1887.7455185537
4 1893.1413244942
5 1898.5525534467
6 1903.9792494953
7 1909.4214568501
8 1914.8792198476
9 1920.352582951
10 1925.8415907506
11 1931.3462879642
12 1936.8667194373

VENTAS ESTACIONALES TOTALES

27 36
24 40
27 36
26 14
27 14
26 14
27 33
27 33
26 36
27 28
26 29
27 28

VENTAS ESTACIONALES TOTALES

27 38
25 40
27 38
26 15
27 14
26 15
27 34
27 34
26 37
27 29
26 30
27 29

VENTAS ESTACIONALES TOTALES

27 39
24 43
27 39
26 15
27 15
26 15
27 36
27 36
26 38
27 30
26 31
27 30
 ESTACIONALES
Ventas de Ventas de Indice de Ventas de platos
N° de días Meses
platos bebidas estacionalidad estacionales
27 Enero 25,000.00 1,877.00 0.33333333333 23,568.00
24 Febrero 25,071.46 1,882.37 0.33333333333 23,273.00
27 Marzo 25,143.12 1,887.75 0.33333333333 23,553.00
26 Abril 25,214.99 1,893.14 -0.51551551552 8,835.00
27 Mayo 25,287.06 1,898.55 -0.51551551552 9,151.00
26 Junio 25,359.34 1,903.98 -0.51551551552 8,875.00
27 Julio 25,431.83 1,909.42 0.21321321321 21,607.00
27 Agosto 25,504.52 1,914.88 0.21321321321 21,607.00
26 Septiembre 25,577.42 1,920.35 0.21321321321 22,700.00
27 Octubre 25,650.53 1,925.84 -0.03103103103 18,331.00
26 Noviembre 25,723.85 1,931.35 -0.03103103103 18,281.00
27 Diciembre 25,797.37 1,936.87 -0.03103103103 18,339.00
12/1899
01/2022 24,880.00
02/2023 24,254.00
03/2023 24,880.00
04/2023 9,456.00
05/2023 9,163.00
06/2023 9,456.00
07/2023 22,263.00
08/2023 22,263.00
09/2023 23,321.00
10/2023 18,980.00
11/2023 18,912.00
12/2023 18,980.00
12/1899
01/2024 25529.00
02/2024 25024.00
03/2024 25541.00
04/2024 9456.00
05/2024 9817.00
06/2024 9456.00
07/2024 23568.00
08/2024 23568.00
09/2024 23959.00
10/2024 19646.00
11/2024 19538.00
12/2024 19646.00
 VENTAS VENTAS
INDICE DE ESTACIONAL ESTACIONAL
VENTAS DE VENTAS DE ESTACIONALI ES DE ES DE
PLATOS BEBIDAS DAD PLATOS BEBIDAS
25,515.00 189.00 0.3333333333 34,020.00 2,700.00
25,200.00 192.00 0.3333333333 37,800.00 2,970.00
25,515.00 189.00 0.3333333333 34,020.00 2,700.00
25,480.00 208.00 -0.5155155155 13,230.00 1,080.00
25,515.00 216.00 -0.5155155155 13,230.00 1,080.00
25,480.00 208.00 -0.5155155155 13,230.00 1,080.00
25,515.00 216.00 0.2132132132 31,185.00 2,700.00
25,515.00 216.00 0.2132132132 31,185.00 2,700.00
26,390.00 208.00 0.2132132132 34,020.00 2,700.00
26,460.00 216.00 -0.031031031 26,460.00 2,160.00
26,390.00 208.00 -0.031031031 27,405.00 2,160.00
26,460.00 216.00 -0.031031031 26,460.00 2,160.00

27,367.58 0.3333333333
27,445.80 0.3333333333
28,387.19 0.3333333333
29,360.88 -0.5155155155
30,367.95 -0.5155155155
31,409.57 -0.5155155155
32,486.92 0.2132132132
33,601.22 0.2132132132
34,753.75 0.2132132132
35,945.80 -0.031031031
37,178.74 -0.031031031
38,453.97 -0.031031031

0.3333333333
0.3333333333
0.3333333333
-0.5155155155
-0.5155155155
-0.5155155155
0.2132132132
0.2132132132
0.2132132132
-0.031031031
-0.031031031
-0.031031031

Al dia Platos al dia Año 2 Al dia Platos al dia

925.9259259 26.4550265 25,871.11 958.18925499 27.376835857
1044.6440972 29.8469742 25,945.06 1037.8023256 29.651495018
931.2267007 26.6064772 26,019.22 963.67473204 27.533563772
 969.8072438 27.7087784 26,093.59 1003.5995909 28.674274025
936.5578215 26.7587949 26,168.17 969.19161254 27.69118893
975.3592319 27.8674066 26,242.97 1009.3450347 28.838429562
941.9194621 26.9119846 26,317.98 974.74007629 27.849716465
944.6117819 26.9889081 26,393.21 977.52620834 27.929320238
983.7468664 28.1070533 26,468.65 1018.0249312 29.086426605
950.0195302 27.1434151 26,544.30 983.12238629 28.089211037
989.3786566 28.2679616 26,620.18 1023.8529577 29.252941648
955.4582369 27.2988068 26,696.27 988.75060144 28.250017184

69.518518518519 6.95185185185185 1942.4029301 71.940849265 7.1940849265

78.431878819444 7.84318788194445 1947.9549652 77.918198607 7.7918198607
69.916500687173 6.99165006871734 1953.5228698 72.352698881 7.2352698881
72.813127865162 7.28131278651621 1959.1066893 75.350257282 7.5350257282
70.316761238768 7.03167612387676 1964.7064693 72.76690627 7.276690627
73.229971134436 7.32299711344357 1970.3222553 75.781625203 7.5781625203
70.719313216672 7.07193132166717 1975.9540931 73.183484928 7.3183484928
70.921452586949 7.09214525869494 1981.6020285 73.392667722 7.3392667722
73.859714728886 7.38597147288858 1987.2661076 76.433311832 7.6433311832
71.327466324098 7.13274663240975 1992.9463766 73.812828763 7.3812828763
74.282549537084 7.42825495370844 1998.6428817 76.870880064 7.6870880064
71.735804423603 7.17358044236034 2004.3556692 74.235395156 7.4235395156

PRECIOS 20 28 35
Cv 11.2 13.7 15.59
0.2268041237 0.1649484536 0.0618556701
22 16 6
AS ESTACIONALES TOTALES Alitas Poket Quinua
972 220.0000 160.0000 60.0000
960 217.0000 158.0000 59.0000
972 221.0000 160.0000 59.0000
364 82.0000 60.0000 23.0000
378 749.5 86.0000 62.0000 23.0000
364 84.0000 60.0000 23.0000
891 202.0000 147.0000 55.0000
891 202.0000 147.0000 55.0000
936 212.0000 155.0000 58.0000
756 172.0000 124.0000 47.0000
754 171.0000 124.0000 47.0000
756 171.0000 125.0000 47.0000

AS ESTACIONALES TOTALES Alitas Poket Quinua

1026 233.0000 169.0000 64.0000
1000 227.0000 165.0000 62.0000
1026 233.0000 169.0000 64.0000
390 88.0000 64.0000 24.0000
378 86.0000 62.0000 23.0000
390 88.0000 64.0000 24.0000
918 208.0000 151.0000 57.0000
918 208.0000 151.0000 57.0000
962 218.0000 159.0000 59.0000
783 178.0000 129.0000 48.0000
 780 177.0000 129.0000 48.0000
783 178.0000 129.0000 48.0000

AS ESTACIONALES TOTALES Alitas Poket Quinua

1053 239.000 174.000 65.000
1032 234.000 170.000 64.000
1053 239.000 174.000 65.000
390 88.000 64.000 24.000
405 92.000 67.000 25.000
390 88.000 64.000 24.000
972 220.000 160.000 60.000
972 220.000 160.000 60.000
988 224.000 163.000 61.000
810 184.000 134.000 50.000
806 183.000 133.000 50.000
810 184.000 134.000 50.000
CIONALES #REF!
Ventas de Ventas
bebidas Estacionales
estacionales Totales (Con IGV) Costo de ventasGanacia Bruta
2,550.00 26,118.00 12217.431419 13,900.57
2,496.00 25,769.00 12055.928828 13,713.07
2,550.00 26,103.00 12213.041419 13,889.96
984.00 9,819.00 4589.2920417 5,229.71
1,020.00 10,171.00 4754.3523611 5,416.65
984.00 9,859.00 4611.6920417 5,247.31
2,550.00 24,157.00 11278.622686 12,878.38
2,550.00 24,157.00 11278.622686 12,878.38
2,457.00 25,157.00 11768.749583 13,388.25
2,040.00 20,371.00 9524.6323278 10,846.37
1,965.00 20,246.00 9471.7899944 10,774.21
2,040.00 20,379.00 9527.1323278 10,851.87

2809 27,689.00 12940.579711 14,748.42

2597 26,851.00 12566.0028 14,285.00
2809 27,689.00 12940.579711 14,748.42
984 10,440.00 4887.2682861 5,552.73
1010 10,173.00 4758.6398306 5,414.36
984 10,440.00 4887.2682861 5,552.73
2550 24,813.00 11592.188931 13,220.81
2550 24,813.00 11592.188931 13,220.81
2457 25,778.00 12066.725828 13,711.27
2040 21,020.00 9836.3085722 11,183.69
1965 20,877.00 9776.283375 11,100.72
2040 21,020.00 9836.3085722 11,183.69

2809 28338.00 13252.255956 15085.74

2721 27745.00 12977.813106 14767.19
2809 28350.00 13259.776425 15090.22
987 10443.00 4888.5352861 5554.46
1020 10837.00 5074.4357417 5762.56
984 10440.00 4887.2682861 5552.73
2563 26131.00 12221.931419 13909.07
2563 26131.00 12221.931419 13909.07
2457 26416.00 12373.109208 14042.89
2040 21686.00 10156.391953 11529.61
1965 21503.00 10075.146286 11427.85
2040 21686.00 10156.391953 11529.61
 0.0343 ###

VENTAS
ESTACIONAL
ES TOTALES
36,720.00 25,000.00 0.00 ###
40,770.00 25,071.46 0 ###
36,720.00 25,143.12 0 ###
14,310.00 25,214.99 0 ###
14,310.00 25,287.06 0 ###
14,310.00 25,359.34 0 ###
33,885.00 25,431.83 0 ###
33,885.00 25,504.52 0 ###
36,720.00 25,577.42 0 ###
28,620.00 25,650.53 0 ###
29,565.00 25,723.85 0 ###
28,620.00 25,797.37 0 ###

25,871.11 0
25,945.06 0
26,019.22 0
26,093.59 0
26,168.17 0
26,242.97 0
26,317.98 0
26,393.21 0
26,468.65 0
26,544.30 0
26,620.18 0
26,696.27 0

26,772.57 0
26,849.10 0
26,925.84 0
27,002.80 0
27,079.99 0
27,157.39 0
27,235.02 0
27,312.86 0
27,390.93 0
27,469.22 0
27,547.74 0
27,626.48 0

Año 3 Al dia Platos al dia

26,772.57 991.57678025 28.33076515
26,849.10 1118.7124169 31.96321191
26,925.84 997.25339542 28.492954155
 27,002.80 1038.5694118 29.673411766
27,079.99 1002.9625083 28.656071666
27,157.39 1044.5150521 29.843287204
27,235.02 1008.7043049 28.820122997
27,312.86 1011.587518 28.902500516
27,390.93 1053.4973944 30.099925554
27,469.22 1017.3786914 29.067962612
27,547.74 1059.528495 30.272242713
27,626.48 1023.2030183 29.234371953

2010.0847858 74.447584661 7.4447584661

2015.8302782 83.992928258 8.3992928258
2021.5921931 74.873784929 7.4873784929
2027.3705774 77.975791439 7.7975791439
2033.1654783 75.302425123 7.5302425123
2038.976943 78.422190115 7.8422190115
2044.8050187 75.733519213 7.5733519213
2050.6497531 75.949990855 7.5949990855
2056.5111936 79.09658437 7.909658437
2062.3893881 76.384792153 7.6384792153
2068.2843845 79.549399402 7.9549399402
2074.1962307 76.822082617 7.6822082617

30 18
14.70 7.18 CV 3.23
0.2577319588 0.2886597938 1 PRECIOS 10
25 28 97 0.35
Pizza Hamburguesa Total VENTAS ESTACIOmargarita virg
251.0000 281.0000 972 270 95
248.0000 278.0000 960 264 92
251.0000 281.0000 972 270 95
94.0000 105.0000 364 104 36
97.0000 110.0000 378 108 38
94.0000 105.0000 366 104 36
230.0000 257.0000 891 270 95
230.0000 257.0000 891 270 95
241.0000 270.0000 936 260 91
195.0000 218.0000 756 216 76
194.0000 218.0000 754 208 73
195.0000 218.0000 756 216 76

Pizza Hamburguesa Total VENTAS ESTACIOmargarita virg

264.0000 296.0000 1026.00 297 104
258.0000 288.0000 1000.00 275 96
264.0000 296.0000 1026.00 297 104
101.0000 113.0000 390.00 104 36
98.0000 109.0000 378.00 108 37
101.0000 113.0000 390.00 104 36
237.0000 265.0000 918.00 270 95
237.0000 265.0000 918.00 270 95
248.0000 278.0000 962.00 260 91
202.0000 226.0000 783.00 216 76
 201.0000 225.0000 780.00 208 73
202.0000 226.0000 783.00 216 76

Pizza Hamburguesa Total VENTAS ESTACIOmargarita virg

271.000 304.000 1053.000 297 104
266.000 298.000 1032.000 288 101
272.000 303.000 1053.000 297 104
101.000 113.000 390.000 104 35
104.000 117.000 405.000 108 38
101.000 113.000 390.000 104 36
251.000 281.000 972.000 270 95
251.000 281.000 972.000 270 95
255.000 285.000 988.000 260 91
209.000 233.000 810.000 216 76
207.000 233.000 806.000 208 73
209.000 233.000 810.000 216 76
129,014.71
 invierno 30.3 121.32132132 21.321321321321
primavera 24.2 96.896896897 -3.103103103103
otoño 12.1 48.448448448 -51.55155155155
verano 33.3 133.33333333 33.333333333333

994.58333333 24.975
1
CANTIDAD DE PLATOS DIAR CANTIDAD DE PLATOS MENSU
q q con estacionaVentas diarias Ventas Diarias con estacionalidad
January - 23 v 27 36 945 1260
February -23 v 30 40 1050 1400
March - 23 v 27 36 945 1260
 April -23 o 28 14 980 490
May - 23 o 27 14 945 490
June - 23 o 28 14 980 490
July -23 i 27 33 945 1155
August - 23 i 27 33 945 1155
September -23 i 29 36 1015 1260
October - 23 p 28 28 980 980
November - 23 p 29 29 1015 1015
December -23 p 28 28 980 980
CANTIDAD DE BEBIDAS DIAR
7 10 70 100
8 11 80 110
7 10 70 100
8 4 80 40
8 4 80 40
8 4 80 40
8 10 80 100
8 10 80 100
8 10 80 100
8 8 80 80
8 8 80 80
8 8 80 80

80.833333333

4.50 3.19
13 8
0.15 0.5 1
margarita de jama agua fresca Total
40 135 270
40 132 264
40 135 270
16 52 104
16 54 108
16 52 104
40 135 270
40 135 270
39 130 260
32 108 216
31 104 208
32 108 216

margarita de jama agua fresca Total

45 148 297
41 138 275
45 148 297
16 52 104
16 54 107
16 52 104
40 135 270
40 135 270
39 130 260
32 108 216
 31 104 208
32 108 216

margarita de jama agua fresca Total

45 148 297
43 144 288
45 148 297
17 52 104
16 54 108
16 52 104
41 135 271
41 135 271
39 130 260
32 108 216
31 104 208
32 108 216
 indice
0.2132132132
-0.031031031
-0.5155155155
0.3333333333

2 3
CANTIDAD DE PLATOS DIAR CANTIDAD DE PLATOS MEN CANTIDAD DE PLATOS DIAR
Diarias con estacionalidad q q con estacionaq q con estacionalidad q
28 38 980 1330 29
30 40 1050 1400 32
28 38 980 1330 29
 29 15 1015 525 30
28 14 980 490 29
28.416666667 29 15 1015 525 30
28 34 980 1190 29
994.58333333 28 34 980 1190 29
30 37 1050 1295 31
29 29 1015 1015 30
30 30 1050 1050 31
29 29 1015 1015 30
CANTIDAD DE BEBIDAS DIAR CANTIDAD DE BEBIDAS DIAR
8 11 80 110 8
8 11 80 110 9
8 11 80 110 8
80.833333333 8 4 80 40 8
8 4 80 40 8
8.0833333333 8 4 80 40 8
8 10 80 100 8
8 10 80 100 8
8 10 80 100 8
8 8 80 80 8
8 8 80 80 8
8 8 80 80 8
NTIDAD DE PLATOS DIAR CANTIDAD DE PLATOS MEN
q con estacionaq q con estacionalidad
39 1015 1365
43 1120 1505
39 1015 1365
 15 1050 525
15 1015 525
15 1050 525
36 1015 1260
36 1015 1260
38 1085 1330
30 1050 1050
31 1085 1085
30 1050 1050
NTIDAD DE BEBIDAS DIAR
11 80 110
12 90 120
11 80 110
4 80 40
4 80 40
4 80 40
10 80 100
10 80 100
10 80 100
8 80 80
8 80 80
8 80 80
 Proyectado de ventas total / Platillos Proyectado de ventas de platos anual
Rango de tiempo Cantidad Medición Año 1 11940
1 día 31 unidades Año 2 12350
1 semana 249 unidades Año 3 12773
1 mes 995 unidades

Proyectado de ventas total / Bebidas Proyectado de ventas de bebidas anual

Rango de tiempo Cantidad Medición Año 1 984
1 día 8 unidades Año 2 1018
1 semana 21 unidades Año 3 1053
1 mes 82 unidades
ventas de platos anual
unidades
unidades
unidades

entas de bebidas anual

unidades
unidades
unidades
MARGARITA VIRGEN DE PIÑA Y MENTA CON JALAPEÑO

Ingredientes Peso Neto Unid. Precio S/ . Costo S/ .

Piña 0.25 Kg 5 1.25
Hoja de menta 0.015 Kg 7 0.105
Jalapeño 0.2 Unidad 0.4 0.08
Miel de agave 0.015 Kg 50 0.75
Limon 0.015 Kg 3.2 0.048
Envase 1 Unidad 1 1.00
Costo de insumos 3.23
Precio de venta real 10

AGUA FRESCA DE PEPINO CON LIMÓN Y MENTA

Ingredientes Peso Neto Unid. Precio S/ . Costo S/ .

Pepino 0.25 Unidad 4 1
Hoja de menta 0.015 Kg 7 0.105
Limon 0.3 Kg 3.2 0.96
Azucar 0.025 Kg 4.8 0.12
Envase 1 Unidad 1 1.00
Costo de insumos 3.19
Precio de venta real 8

PIZZA CUATRO ESTACIONES

Ingredientes Peso Neto Unid. Precio S/ . Costo S/ .

salsa de tomate 200 ml 3.1 1.94
champiñones 100 g 6.5 3.25
aceitunas 100 g 5 2.08
corazones de alc 100 g 12.9 1.36
mozarella 100 g 8.72 3.49
albahaca 10 g 3.76 0.25
harina de avena 400 g 5.4 2.16
agua 230 ml 0 0.00
aceite de oliva 20 ml 20.4 0.82
levadura 20 g 1 1.00
sal 1 pizca 2.2 0.02
Envase 1 Unidad 1 1.00
Costo de insumos
Precio de venta real

HAMBURGUESAS DE CARNE DE SOYA

Ingredientes Peso Neto Unid. Precio S/ . Costo S/ .

Soxa texturizada 200 g 20 20.00
Harina de trigo 45 ml 5.4 0.24
Cebolla 1 unidad 2.64 0.88
Pan rallado 30 ml 1 0.50
Vinagre 15 ml 2.49 0.04
Ajo 3 unidad 6.32 0.38
Pimienton dulce 10 ml 5.19 0.05
Comino 5g 3.6 0.83
Pimienta negra 1 pizca 6.99 0.07
Perejil 10 ml 1.12 0.11
Salsa de soja 1 chorro 4.3 0.04
Agua 500 ml 0 0.00
Aceite vegetal 15 ml 17.7 0.15
Pan sin gluten 1 unidad 2.3 2.30
Envase 1 Unidad 1 1.00
Costo de insumos
Precio de venta real
MARGARITA DE JAMAICA Y FRESA

Ingredientes Peso Neto Unid. Precio S/ . Costo S/ .

Flor de Jamaica 0.05 Gr 9 0.45
Azucar 0.025 Kg 4.8 0.12
Fresas 0.3 Kg 8 2.4
Limon 0.025 Kg 3.2 0.08
Chili 0.05 Gr 9 0.45
Envase 1 Unidad 1 1.00
Costo de insumos 4.50
Precio de venta real 13

POKET BOWL

Ingredientes Peno Neto Unid. Precio S/. Costo S/.

Atún Rojo 0.6 Kg 46 8
Arroz 0.8 Kg 2.6 0.5
Aguacate 0.5 Kg 2 0.5
Cebolla 0.07 Kg 1.5 0.2
Envase 1 Unidad 1.5 1.50
Pepino 0.3 Kg 2 0.5
Mango 0.3 Kg 6 1
Rabanito 0.4 Kg 2 1.5
Costo de insumos 13.7
Precio de venta real 25

1.94
3.25
2.08
1.36
3.49
0.25
0.72
0.00
0.27
0.33
0.01
1.00
14.70
30
3.33
0.04
0.15
0.08
0.01
0.06
0.01
0.14
0.01
0.02
0.01
0.00
0.02
2.30
1.00
7.18
18
QUINUA PRIMAVERA

Ingredientes Peso Neto Unid. Precio S/. Costo S/.

Quinua 0.7 Kg 12.6 9.60
Tomate 0.07 Kg 3.6 1.07
Pimentón 0.04 Kg 6 0.24
Perejil 0.1 Kg 0.8 0.08
Envase 1 Unidad 1 1.00
Naranja 0.2 Kg 4 0.7
Limón 0.1 Kg 3.2 0.5
Zucchini 0.05 Kg 5 0.9
Vinagre de manzana 0.1 L 12.6 1.5
Costo de insumos 15.59
Precio de venta real 35

ALITAS COLIFLOR
Ingredientes Peso Neto Unid. Precio S/. Costo S/.
Coliflor 0.5 Kg 4.2 2.1
Leche de almendras 0.25 L 16 4
Harina 0.1 Kg 8.7 1.1
Envase 1 Unidad 1 1.00
Cebolla en polvo 0.2 gr 11.4 1
Ajo en polvo 0.2 gr 10.7 1
Sal 0.01 Kg 2.2 0.1
Pimentón dulce 0.01 gr 10.5 0.8
Pimienta negra 0.01 gr 8 0.1
Costo de insumos 11.2
Precio de venta real 20
2023 1er año
Gastos de personal ( Salarios M01 M02 M03
Gerente General 1800 1 1 1
Chef 1600 1 1 1
Ayudante de cocina 1100 1 1 1
Delivery 1025 1 1 1
Planilla Nominal 5,525 5,525 5,525
9% ESSALUD 497.25 497.25 497.25
Gratificación
CTS}
Flujo de caja 6,022 6,022 6,022

2024 2do año

Gastos de personal ( Salarios M01 M02 M03
Gerente General 1800 1 1 1
Chef 1600 1 1 1
Ayudante de cocina 1100 1 1 1
Delivery 1025 1 1 1
Err:509 5,525 5,525 5,525
9% ESSALUD 497.25 497.25 497.25
Gratificació
CTS
Flujo de caja 6,022 6,022 6,022

2025 3er año

Gastos de personal ( Salarios M01 M02 M03
Gerente General 1800 1 1 1
Chef 1600 1 1 1
Ayudante de cocina 1100 1 2 2
Delivery 1025 1 1 1
Err:509 5,525 5,525 5,525
9% ESSALUD 497.25 497.25 497.25
Gratificació
CTS
Flujo de caja 6,022 6,022 6,022
 M04 M05 M06 M07 M08 M09 M10
1 1 1 1 1 1 1
1 1 1 1 1 1 1
1 1 1 1 1 1 1
1 1 1 1 1 1 1
5,525 5,525 5,525 5,525 5,525 5,525 5,525
497.25 497.25 497.25 497.25 497.25 497.25 497.25

6,022 6,022 6,022 6,022 6,022 6,022 6,022

M04 M05 M06 M07 M08 M09 M10

1 1 1 1 1 1 1
1 1 1 1 1 1 1
1 1 1 1 1 1 1
1 1 1 1 1 1 1
5,525 5,525 5,525 5,525 5,525 5,525 5,525
497.25 497.25 497.25 497.25 497.25 497.25 497.25

6,022 6,022 6,022 6,022 6,022 6,022 6,022

M04 M05 M06 M07 M08 M09 M10

1 1 1 1 1 1 1
1 1 1 1 1 1 1
1 1 1 1 1 1 1
1 1 1 1 1 1 1
5,525 5,525 5,525 5,525 5,525 5,525 5,525
497.25 497.25 497.25 497.25 497.25 497.25 497.25

6,022 6,022 6,022 6,022 6,022 6,022 6,022

 M11 M12
1 1
1 1
1 1
1 1
5,525 5,525
497.25 497.25

6,022 6,022

M11 M12
1 1
1 1
1 1
1 1
5,525 5,525
497.25 497.25

6,022 6,022

M11 M12
1 1
1 1
1 1
1 1
5,525 5,525
497.25 497.25

6,022 6,022
Gastos de personal (Gasto operativ Salarios T. descuento T. PAGAR
Gerente General 1800 225 1575
Chef 1600 200 1400
Ayudante de cocina 1100 138 962
Delivery 1025 128 897
 Ene Feb Mar Abr May
Mes 0 1 2 3 4 5
Ventas 24,605.08 24,278.81 24,592.37 9,246.61 9,580.51
Costo de ventas 11,589.35 11,437.23 11,585.63 4,351.94 4,509.62
Utilida Bruta 13,015.74 12,841.59 13,006.74 4,894.67 5,070.89
Sueldos 6,022.25 6,022.25 6,022.25 6,022.25 6,022.25
Gastos 4604.40 4604.40 4604.40 4604.40 4604.40
Depreciación 278.11 278.11 278.11 278.11 278.11
Amortización Intangibles 279.59 279.59 279.59 279.59 279.59
EBIT 1,831.39 1,657.24 1,822.40 -6,289.68 -6,113.46
Impuestos 540.26 488.88 537.61 -1855.46 -1803.47
Utilidad Neta 1,291.13 1,168.35 1,284.79 -4,434.23 -4,309.99
Depreciación 278.11 278.11 278.11 278.11 278.11
Amortización Intangibles 279.59 279.59 279.59 279.59 279.59
FCO 1,848.82 1,726.05 1,842.49 -3,876.53 -3,752.29
Inversión AF -20,822.80
Gastos pre operativos -4679.66
Inversión CTN -1777.93 -144.28 145.16 1089.07 -4.25 1.68
FCL -27,280.39 1,704.55 1,871.21 2,931.56 -3,880.78 -3,750.62
27,280.39

Año 0 1 2 3
Ventas 228,210.17 237,004.24 455,633.05 30 31
Costo de ventas 107,442.62 111,619.78 214,659.53 4 5
Utilida Bruta 120,767.55 125,384.46 240,973.52 240,973.52
Sueldos 72,267.00 72,267.00 138,511.75 4,351.94 4,509.62
Gastos 55252.83 55252.83 105901.26 -8,827.73
Depreciación 3,337.28 3,337.28 6,396.44 4 4
Amortización Intangibles 3355.08 3355.08 6430.57 0 0
EBIT -13,444.63 -8,827.73 -16,266.51 2 2
Impuestos -3966.17 -2604.18 -4798.62 2 2
Utilidad Neta -9478.47 -6223.55 -11467.89
Depreciación 3337.28 3337.28 6396.44 15 15
Amortización Intangibles 3355.08 3355.08 6430.57 4623.31 4635.73
FCO -2786.11 468.81 1359.13
Inversión AF -20,822.80 0.00 0.00 15600.00 4913.43 4926.67
Gastos pre operativos -4679.66 0.00 0.00 0.00 -13.24 -4.98
Inversión CTN -1777.93 -105.40 -45.37 1940.07
FCL -2891.51 423.44 3299.20 13659.93

VPN -27,456.52
 365
31 28 31 30 31
Capital de Trabajo Neto
Ene Feb Mar Abr May
TIEMPO (MESES) 0 1 2 3 4 5
PPI 7 7 7 7 7
PPC 2 2 2 2 2
PPP 3 3 3 3 3
DIAS DE DESFASE 6 6 6 6 6
CAJA MINIMA 2 2 2 2 2
CAJA MINIMA 1587.42 1734.20 1586.60 616.44 618.10
CTN 1777.93 1922.21 1777.05 687.98 692.23
CTN Incremental -1777.93 -144.28 145.16 1089.07 -4.25 1.68

PPI 7
PPC 2
VENTAS 101045 PPP 3

64473

15
20
25 1790.9167
DESFASE 10 69154.25

CAJA MINIMA 67363.3333

21491
88854.3

Meses 0 1 2 3 4 5
Caja 1587.42482 1734.201 1586.6047 616.440678 618.0973
CxC 0
Inventarios 2616.9497 2859.307 2616.1096 1015.45323 1018.301
CxP 1121.54987 1225.4173 1121.1898 435.194241 436.4149
CTN 3082.82465 3368.0907 3081.5245 1196.69967 1199.984
CTN Incremental -3082.82465 -285.266008 286.56617 1884.8248 -3.28419006 -1.50677
 Ene Feb Mar Abr May
Modulo IGV 0 1 2 3 4 5
IGV Ingresos -4428.92 -4370.19 -4426.63 -1664.39 -1724.49
IGV Egresos 2086.08 2058.70 2085.41 783.35 811.73
IGV Gastos 828.79 828.79 828.79 828.79 828.79
IGV Inversión 4590.44
Crédito Fiscal 4590.44 3076.40 1593.71 81.29
IGV a pagar -52.25 -83.97

Ene Feb Mar Abr May

Mes 0 1 2 3 4 5
Ventas 29034.00 28649.00 29019.00 10911.00 11305.00
Costo de Ventas -13675.43 -13495.93 -13671.04 -5135.29 -5321.35
Gasto de Ventas -5433.20 -5433.20 -5433.20 -5433.20 -5433.20
Sueldos -6022.25 -6022.25 -6022.25 -6022.25 -6022.25
Impuesto a la Renta -540.26 -488.88 -537.61 1855.46 1803.47
IGV a Pagar 0.00 -52.25 -83.97
Inv AF -24570.90
Gastos Pre operativos -5521.99
Inversión CTN -1777.93 -144.28 145.16 1089.07 -4.25 1.68
FCL -31870.83 3218.59 3353.90 4443.98 -3880.78 -3750.62
Capital 14000.00 14000.00 13565.42 13120.11 12663.83 12196.29
Amortización 434.58 445.30 456.28 467.54 479.07
Interéses 345.29 334.57 323.59 312.33 300.80
Cuota 779.87 779.87 779.87 779.87 779.87
Escudo Fiscal 14000.00 101.86 98.70 95.46 92.14 88.74
FCA -17870.83 3320.45 3452.60 4539.44 -3788.64 -3661.88

TEA 33.96%
TEM 2.466%

FCL CON IGV

Año 0 1 2 3
Ventas 269288.00 279665.00 288749.00 1617.64
Costo de Ventas -126782.29 -131711.34 -136066.49
Gasto de Ventas -65198.34 -65198.34 -65198.34 1617.64
Sueldos -72267.00 -72267.00 -72267.00
Impuesto a la Renta 3966.17 2604.18 1421.97
IGV a Pagar -7283.50 -12623.69 -13345.04
Inv AF -24570.90 13879.18
Gastos Pre operativos -5521.99 0.00
Inversión CTN -1777.93 -105.40 -45.37 1928.71
FCL -31870.83 1617.64 423.44 19101.98
Amortización 5983.93 8016.07
Interéses 3374.54 1342.40
Cuota 10,738.33 10,738.33
Escudo Fiscal 14000.00 995.49 396.01
FCA -17870.83 2613.13 819.44 19101.98

Financiamiento

Mes Deuda Inicial Amortización Interes Cuota Escudo Fiscal

1 14000.00 434.58 345.29 779.87 101.86
2 13565.42 445.30 334.57 779.87 98.70
3 13120.11 456.28 323.59 779.87 95.46
4 12663.83 467.54 312.33 779.87 92.14
5 12196.29 479.07 300.80 779.87 88.74
6 11717.22 490.88 288.99 779.87 85.25
7 11226.34 502.99 276.88 779.87 81.68
8 10723.35 515.40 264.48 779.87 78.02
9 10207.95 528.11 251.76 779.87 74.27
10 9679.84 541.13 238.74 779.87 70.43
11 9138.71 554.48 225.39 779.87 66.49
12 8584.23 568.16 211.72 779.87 62.46
13 8016.07 582.17 197.70 779.87 58.32
14 7433.90 596.53 183.35 779.87 54.09
15 6837.38 611.24 168.63 779.87 49.75
16 6226.14 626.31 153.56 779.87 45.30
17 5599.82 641.76 138.11 779.87 40.74
18 4958.06 657.59 122.28 779.87 36.07
19 4300.47 673.81 106.06 779.87 31.29
20 3626.67 690.43 89.45 779.87 26.39
21 2936.24 707.45 72.42 779.87 21.36
22 2228.79 724.90 54.97 779.87 16.22
23 1503.88 742.78 37.09 779.87 10.94
24 761.10 761.10 18.77 779.87 5.54

Modulo del igv

Año 0 1 2 3
IGV Ingresos -41077.83 -42660.76 -44046.46
IGV Egresos 19339.67 20091.56 20755.90
IGV Gastos 9945.51 9945.51 9945.51
IGV Inversión 4590.44 0.00 0.00 2808.00
Crédito Fiscal 4590.44 0.00 0.00 0.00
IGV a pagar -7202.21 -12623.69 -13345.04
CTN

TIEMPO (AÑO) 0 1 2 3
PPI 7 7 7
PPC 2 2 2
PPP 3 3 3
DIAS DE DESFASE 6 6 6
CAJA MINIMA 2 2 2
CTN Incremental -1777.93 -105.40 -45.37 1928.71
 Jun Jul Ago Sep Oct Nov Dec Ene Feb
6 7 8 9 10 11 12 13 14
9,280.51 22,737.29 ### 23,699.15 19,185.59 19,074.58 19,192.37 26,073.73 25,297.46
4,370.93 10,690.78 ### 11,163.35 9,032.74 8,985.42 9,034.86 12,270.83 11,920.34
4,909.58 12,046.51 ### 12,535.81 10,152.85 10,089.16 10,157.51 13,802.90 13,377.12
6,022.25 6,022.25 6,022.25 6,022.25 6,022.25 6,022.25 6,022.25 6,022.25 6,022.25
4604.40 4604.40 4604.40 4604.40 4604.40 4604.40 4604.40 4604.40 4604.40
278.11 278.11 278.11 278.11 278.11 278.11 278.11 278.11 278.11
279.59 279.59 279.59 279.59 279.59 279.59 279.59 279.59 279.59
-6,274.77 862.16 862.16 1,351.46 -1,031.49 -1,095.19 -1,026.83 2,618.55 2,192.77
-1851.06 254.34 254.34 398.68 -304.29 -323.08 -302.92 772.472173 646.8664
-4,423.71 607.82 607.82 952.78 -727.20 -772.11 -723.92 1,846.08 1,545.90
278.11 278.11 278.11 278.11 278.11 278.11 278.11 278.11 278.11
279.59 279.59 279.59 279.59 279.59 279.59 279.59 279.59 279.59
-3,866.01 1,165.52 1,165.52 1,510.47 -169.51 -214.41 -166.22 2,403.77 2,103.60

-952.11 0.00 -120.79 377.19 -33.08 32.61 -496.60 -56.73 56.73

-4,818.12 1,165.52 1,044.73 1,887.66 -202.59 -181.80 -662.82 2,347.04 2,160.33

30 31 31 30 31 30 31 31 29
6 7 8 9 10 11 12 13 14

4,370.93 10,690.78 ### 11,163.35 9,032.74 8,985.42 9,034.86 12,270.83 11,920.34

4 4 4 4 4 4 4 4 4
0 0 0 0 0 0 0 0 0
2 2 2 2 2 2 2 2 2
2 2 2 2 2 2 2 2 2

15 15 15 15 15 15 15 15 15
4640.25 11001.91 11001.91 11849.58 9283.35 9537.29 9286.63 12616.32 13084.89

4931.65 11691.64 11691.64 12593.80 9866.11 10136.32 9869.53 13407.99 13906.98

-6,759.99 0.00 -902.16 2,727.69 -270.21 266.79 -3,538.46 -499.00 499.00
 366
30 31 31 30 31 30 31 31 29

Jun Jul Ago Sep Oct Nov Dec Ene Feb

6 7 8 9 10 11 12 13 14
7 7 7 7 7 7 7 7 7
2 2 2 2 2 2 2 2 2
3 3 3 3 3 3 3 3 3
6 6 6 6 6 6 6 6 6
2 2 2 2 2 2 2 2 2
618.70 1466.92 1466.92 1579.94 1237.78 1271.64 1238.22 1682.18 1744.65
690.55 1642.66 1642.66 1763.45 1386.26 1419.34 1386.74 1883.34 1940.07
-952.11 0.00 -120.79 377.19 -33.08 32.61 -496.60 -56.73 56.73

16789.07 17369.86 18002.91

-16789.07 -580.79 -633.05 18002.91

6 7 8 9 10 11 12 13 14
618.70056 1466.9218 1466.922 1579.9435 1237.7802 1271.6384 1238.2176 1682.17605 1744.65225

1019.8826 2414.0475 2414.048 2604.781 2039.6508 2096.5969 2040.1292 2770.83264 2877.32378

437.09255 1034.5918 1034.592 1116.3347 874.13606 898.54152 874.34109 1187.4997 1233.13876
1201.4906 2846.3775 2846.378 3068.3898 2403.295 2469.6938 2404.0057 3265.50899 3388.83726
-1644.8869 0 -222.012 665.09483 -66.398834 65.688063 -861.50327 -123.328275 123.328275
 Jun Jul Ago Sep Oct Nov Dec Ene Feb
6 7 8 9 10 11 12 13 14
-1670.49 -4092.71 -4092.71 -4265.85 -3453.41 -3433.42 -3454.63 -4693.27 -4553.54
786.77 1924.34 1924.34 2009.40 1625.89 1617.37 1626.27 2208.75 2145.66
828.79 828.79 828.79 828.79 828.79 828.79 828.79 828.79 828.79

-54.93 -1339.58 -1339.58 -1427.65 -998.72 -987.26 -999.56 -1655.73 -1579.09

Jun Jul Ago Sep Oct Nov Dec Ene Feb

6 7 8 9 10 11 12 13 14
10951.00 26830.00 26830.00 27965.00 22639.00 22508.00 22647.00 30767.00 29851.00
-5157.69 -12615.12 ### -13172.75 -10658.63 -10602.79 -10661.13 -14479.58 -14066.00
-5433.20 -5433.20 -5433.20 -5433.20 -5433.20 -5433.20 -5433.20 -5433.20 -5433.20
-6022.25 -6022.25 -6022.25 -6022.25 -6022.25 -6022.25 -6022.25 -6022.25 -6022.25
1851.06 -254.34 -254.34 -398.68 304.29 323.08 302.92 -772.47 -646.87
-54.93 -1339.58 -1339.58 -1427.65 -998.72 -987.26 -999.56 -1655.73 -1579.09

-952.11 0.00 -120.79 377.19 -33.08 32.61 -496.60 -56.73 56.73

-4818.12 1165.52 1044.73 1887.66 -202.59 -181.80 -662.82 2347.04 2160.33
11717.22 11226.34 10723.35 10207.95 9679.84 9138.71 8584.23 8,016.07 7,433.90
490.88 502.99 515.40 528.11 541.13 554.48 568.16 582.17 596.53
288.99 276.88 264.48 251.76 238.74 225.39 211.72 197.70 183.35
779.87 779.87 779.87 779.87 779.87 779.87 779.87 779.87 779.87
85.25 81.68 78.02 74.27 70.43 66.49 62.46 58.32 54.09
-4732.87 1247.20 1122.75 1961.93 -132.16 -115.31 -600.37 2405.37 2214.41

-45.37

423.44 19101.98
VPN -18,904.60
 Mar Abr May Jun Jul Ago Sep Oct
15 16 17 18 19 20 21 22
26,073.73 9,838.98 9,582.20 9,838.98 23,361.86 23,361.86 24,291.53 19,804.24
12,270.83 4,637.52 4,513.25 4,637.52 10,990.84 10,990.84 11,448.92 9,331.19
13,802.90 5,201.47 5,068.95 5,201.47 12,371.03 12,371.03 12,842.61 10,473.04
6,022.25 6,022.25 6,022.25 6,022.25 6,022.25 6,022.25 6,022.25 6,022.25
4604.40 4604.40 4604.40 4604.40 4604.40 4604.40 4604.40 4604.40
278.11 278.11 278.11 278.11 278.11 278.11 278.11 278.11
279.59 279.59 279.59 279.59 279.59 279.59 279.59 279.59
2,618.55 -5,982.88 -6,115.40 -5,982.88 1,186.68 1,186.68 1,658.26 -711.31
772.472173 -1764.94997 -1804.04286 -1764.94997 350.069868 350.069868 489.185643 -209.835043
1,846.08 -4,217.93 -4,311.36 -4,217.93 836.61 836.61 1,169.07 -501.47
278.11 278.11 278.11 278.11 278.11 278.11 278.11 278.11
279.59 279.59 279.59 279.59 279.59 279.59 279.59 279.59
2,403.77 -3,660.24 -3,753.66 -3,660.24 1,394.30 1,394.30 1,726.77 56.23

1151.38 39.76 -39.76 -955.44 0.00 -119.73 376.46 -33.11

3,555.15 -3,620.47 -3,793.42 -4,615.67 1,394.30 1,274.58 2,103.23 23.12

31 30 31 30 31 31 30 31
15 16 17 18 19 20 21 22

12,270.83 4,637.52 4,513.25 4,637.52 10,990.84 10,990.84 11,448.92 9,331.19

4 4 4 4 4 4 4 4
0 0 0 0 0 0 0 0
2 2 2 2 2 2 2 2
2 2 2 2 2 2 2 2

15 15 15 15 15 15 15 15
12616.32 4919.49 4636.55 4919.49 11304.13 11304.13 12145.76 9582.70

13407.99 5228.66 4927.73 5228.66 12013.21 12013.21 12909.02 10184.71

8,179.33 300.93 -300.93 -6,784.56 0.00 -895.81 2,724.32 -271.44
 31 30 31 30 31 31 30 31

Mar Abr May Jun Jul Ago Sep Oct

15 16 17 18 19 20 21 22
7 7 7 7 7 7 7 7
2 2 2 2 2 2 2 2
3 3 3 3 3 3 3 3
6 6 6 6 6 6 6 6
2 2 2 2 2 2 2 2
1682.18 655.93 618.21 655.93 1507.22 1507.22 1619.44 1277.69
1883.34 731.96 692.19 731.96 1687.39 1687.39 1807.12 1430.66
1151.38 39.76 -39.76 -955.44 0.00 -119.73 376.46 -33.11

15 16 17 18 19 20 21 22
1682.17605 655.932203 618.20667 655.932203 1507.21706 1507.21706 1619.43503 1277.69273

2770.83264 1082.08695 1019.12189 1082.08695 2481.80215 2481.80215 2671.41471 2107.04374

1187.4997 463.75155 436.766525 463.75155 1063.62949 1063.62949 1144.89202 903.018746
3265.50899 1274.2676 1200.56204 1274.2676 2925.38971 2925.38971 3145.95772 2481.71772
1991.24139 73.7055657 -73.7055657 -1651.12211 0 -220.568007 664.239998 -66.8453707
 Mar Abr May Jun Jul Ago Sep Oct
15 16 17 18 19 20 21 22
-4693.27 -1771.02 -1724.80 -1771.02 -4205.14 -4205.14 -4372.47 -3564.76
2208.75 834.75 812.39 834.75 1978.35 1978.35 2060.81 1679.61
828.79 828.79 828.79 828.79 828.79 828.79 828.79 828.79

-1655.73 -107.47 -83.62 -107.47 -1397.99 -1397.99 -1482.88 -1056.36

Mar Abr May Jun Jul Ago Sep Oct

15 16 17 18 19 20 21 22
30767.00 11610.00 11307.00 11610.00 27567.00 27567.00 28664.00 23369.00
-14479.58 -5472.27 -5325.64 -5472.27 -12969.19 -12969.19 -13509.73 -11010.81
-5433.20 -5433.20 -5433.20 -5433.20 -5433.20 -5433.20 -5433.20 -5433.20
-6022.25 -6022.25 -6022.25 -6022.25 -6022.25 -6022.25 -6022.25 -6022.25
-772.47 1764.95 1804.04 1764.95 -350.07 -350.07 -489.19 209.84
-1655.73 -107.47 -83.62 -107.47 -1397.99 -1397.99 -1482.88 -1056.36

1151.38 39.76 -39.76 -955.44 0.00 -119.73 376.46 -33.11

3555.15 -3620.47 -3793.42 -4615.67 1394.30 1274.58 2103.23 23.12
6,837.38 6,226.14 5,599.82 4,958.06 4,300.47 3,626.67 2,936.24 2,228.79
611.24 626.31 641.76 657.59 673.81 690.43 707.45 724.90
168.63 153.56 138.11 122.28 106.06 89.45 72.42 54.97
779.87 779.87 779.87 779.87 779.87 779.87 779.87 779.87
49.75 45.30 40.74 36.07 31.29 26.39 21.36 16.22
3604.90 -3575.17 -3752.68 -4579.60 1425.59 1300.96 2124.59 39.34
 Nov Dec Ene Feb Mar Abr May Jun
23 24 25 26 27 28 29 30
19,675.42 19,804.24 26,692.37 26,136.44 26,702.54 9,841.53 10,213.56 9,838.98
9,276.51 9,331.19 12,569.28 12,310.01 12,575.66 4,638.59 4,815.20 4,637.52
10,398.91 10,473.04 14,123.09 13,826.43 14,126.88 5,202.94 5,398.36 5,201.47
6,022.25 6,022.25 6,022.25 6,022.25 6,022.25 6,022.25 6,022.25 6,022.25
4604.40 4604.40 4604.40 4604.40 4604.40 4604.40 4604.40 4604.40
278.11 278.11 278.11 278.11 278.11 278.11 278.11 278.11
279.59 279.59 279.59 279.59 279.59 279.59 279.59 279.59
-785.44 -711.31 2,938.74 2,642.08 2,942.54 -5,981.41 -5,785.99 -5,982.88
-231.703743 -209.835043 866.928112 779.413824 868.047994 -1764.51672 -1706.86684 -1764.94997
-553.73 -501.47 2,071.81 1,862.67 2,074.49 -4,216.90 -4,079.12 -4,217.93
278.11 278.11 278.11 278.11 278.11 278.11 278.11 278.11
279.59 279.59 279.59 279.59 279.59 279.59 279.59 279.59
3.96 56.23 2,629.51 2,420.36 2,632.18 -3,659.20 -3,521.43 -3,660.24

33.11 -498.04 -140.54 139.78 1197.12 -5.74 5.93 -1046.54

37.07 -441.82 2,488.97 2,560.14 3,829.30 -3,664.94 -3,515.50 -4,706.78

30 31 31 28 31 30 31 30
23 24 25 26 27 28 29 30

9,276.51 9,331.19 12,569.28 12,310.01 12,575.66 4,638.59 4,815.20 4,637.52

4 4 4 4 4 4 4 4
0 0 0 0 0 0 0 0
2 2 2 2 2 2 2 2
2 2 2 2 2 2 2 2

15 15 15 15 15 15 15 15
9837.71 9582.70 12915.66 14001.66 12920.59 4920.76 4942.04 4919.49

10456.15 10184.71 13726.59 14880.95 13731.92 5230.00 5252.70 5228.66

271.44 -3,541.88 -1,154.37 1,149.03 8,501.92 -22.70 24.04 -7,430.30
 365
30 31 31 28 31 30 31 30

Nov Dec Ene Feb Mar Abr May Jun

23 24 25 26 27 28 29 30
7 7 7 7 7 7 7 7
2 2 2 2 2 2 2 2
3 3 3 3 3 3 3 3
6 6 6 6 6 6 6 6
2 2 2 2 2 2 2 2
1311.69 1277.69 1722.09 1866.89 1722.74 656.10 658.94 655.93
1463.77 1430.66 1928.71 2069.24 1929.47 732.35 738.09 732.17
33.11 -498.04 -140.54 139.78 1197.12 -5.74 5.93 -1046.54

23 24 25 26 27 28 29 30
1311.69492 1277.69273 1722.08857 1866.88862 1722.74467 656.101695 658.939311 655.932203

2164.51931 2107.04374 2838.22558 3077.50278 2839.66471 1082.33749 1087.30318 1082.08695

927.651133 903.018746 1216.38239 1318.92976 1216.99916 463.858923 465.987076 463.75155
2548.56309 2481.71772 3343.93176 3625.46164 3345.41022 1274.58026 1280.25541 1274.2676
66.8453707 -862.214039 -281.529874 280.051419 2070.82996 -5.67515356 5.98780893 -1809.75989
 Nov Dec Ene Feb Mar Abr May Jun
23 24 25 26 27 28 29 30
-3541.58 -3564.76 -4804.63 -4704.56 -4806.46 -1771.47 -1838.44 -1771.02
1669.77 1679.61 2262.47 2215.80 2263.62 834.95 866.74 834.75
828.79 828.79 828.79 828.79 828.79 828.79 828.79 828.79

-1043.01 -1056.36 -1713.36 -1659.96 -1714.05 -107.74 -142.91 -107.47

Nov Dec Ene Feb Mar Abr May Jun

23 24 25 26 27 28 29 30
23217.00 23369.00 31497.00 30841.00 31509.00 11613.00 12052.00 11610.00
-10946.28 -11010.81 -14831.76 -14525.81 -14839.28 -5473.54 -5681.94 -5472.27
-5433.20 -5433.20 -5433.20 -5433.20 -5433.20 -5433.20 -5433.20 -5433.20
-6022.25 -6022.25 -6022.25 -6022.25 -6022.25 -6022.25 -6022.25 -6022.25
231.70 209.84 -866.93 -779.41 -868.05 1764.52 1706.87 1764.95
-1043.01 -1056.36 -1713.36 -1659.96 -1714.05 -107.74 -142.91 -107.47

33.11 -498.04 -140.54 139.78 1197.12 -5.74 5.93 -1046.54

37.07 -441.82 2488.97 2560.14 3829.30 -3664.94 -3515.50 -4706.78
1,503.88 761.10 0 0 0 0 0 0
742.78 761.10 0 0 0 0 0 0
37.09 18.77 0 0 0 0 0 0
779.87 779.87 0 0 0 0 0 0
10.94 5.54 0 0 0 0 0 0
48.01 -436.28 2488.97 2560.14 3829.30 -3664.94 -3515.50 -4706.78
 Jul Ago Sep Oct Nov Dec
31 32 33 34 35 36
24,616.10 24,616.10 24,898.31 20,437.29 20,272.03 20,437.29
11,593.16 11,593.16 11,741.62 9,636.77 9,562.84 9,636.77
13,022.94 13,022.94 13,156.69 10,800.52 10,709.20 10,800.52
6,022.25 6,022.25 6,022.25 6,022.25 6,022.25 6,022.25
4604.40 4604.40 4604.40 4604.40 4604.40 4604.40
278.11 278.11 278.11 278.11 278.11 278.11
279.59 279.59 279.59 279.59 279.59 279.59
1,838.59 1,838.59 1,972.34 -383.83 -475.15 -383.83
542.384246 542.384246 581.839798 -113.230888 -140.169471 -113.230888
1,296.21 1,296.21 1,390.50 -270.60 -334.98 -270.60
278.11 278.11 278.11 278.11 278.11 278.11
279.59 279.59 279.59 279.59 279.59 279.59
1,853.90 1,853.90 1,948.19 287.09 222.71 287.09
15,600.00

0.00 -74.19 375.95 -31.72 31.72 1476.95

1,853.90 1,779.71 2,324.15 255.37 254.43 1,764.04

31 31 30 31 30 31
31 32 33 34 35 36

11,593.16 11,593.16 11,741.62 9,636.77 9,562.84 9,636.77

4 4 4 4 4 4
0 0 0 0 0 0
2 2 2 2 2 2
2 2 2 2 2 2

15 15 15 15 15 15
11911.02 11911.02 12449.15 9889.01 10136.02 9889.01

12658.96 12658.96 13231.93 10510.74 10773.54 10510.74

0.00 -572.96 2,721.19 -262.80 262.80 10276.96
 31 31 30 31 30 31

Jul Ago Sep Oct Nov Dec

31 32 33 34 35 36
7 7 7 7 7 7
2 2 2 2 2 2
3 3 3 3 3 3
6 6 6 6 6 6
2 2 2 2 2 2
1588.14 1588.14 1659.89 1318.53 1351.47 1318.53
1778.71 1778.71 1852.90 1476.95 1508.67 1476.95
0.00 -74.19 375.95 -31.72 31.72 1476.95

31 32 33 34 35 36
1588.13559 1588.13559 1659.88701 1318.53472 1351.46893 1318.53472

2617.81082 2617.81082 2739.71086 2176.04548 2231.32836 2176.04548

1121.91892 1121.91892 1174.1618 932.59092 956.283584 932.59092
3084.02749 3084.02749 3225.43607 2561.98928 2626.5137 2561.98928
0 -141.408576 663.44679 -64.524426 64.524426 2561.98928
 Jul Ago Sep Oct Nov Dec
31 32 33 34 35 36
-4430.90 -4430.90 -4481.69 -3678.71 -3648.97 -3678.71
2086.77 2086.77 2113.49 1734.62 1721.31 1734.62
828.79 828.79 828.79 828.79 828.79 828.79
2808.00

-1515.34 -1515.34 -1539.41 -1115.30 -1098.86 -1115.30

Jul Ago Sep Oct Nov Dec

31 32 33 34 35 36
29047.00 29047.00 29380.00 24116.00 23921.00 24116.00
-13679.93 -13679.93 -13855.11 -11371.39 -11284.15 -11371.39
-5433.20 -5433.20 -5433.20 -5433.20 -5433.20 -5433.20
-6022.25 -6022.25 -6022.25 -6022.25 -6022.25 -6022.25
-542.38 -542.38 -581.84 113.23 140.17 113.23
-1515.34 -1515.34 -1539.41 -1115.30 -1098.86 -1115.30
13879.18

0.00 -74.19 375.95 -31.72 31.72 1476.95

1853.90 1779.71 2324.15 255.37 254.43 15643.22
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
0 0 0 0 0 0
1853.90 1779.71 2324.15 255.37 254.43 15643.22
Cálculo del COK Cálculo del Wacc
Tasa de impuestos 29.50% Fuentes MONTO
Deuda 14,000 Deuda 14,000
Patrimonio 17,871 Patrimonio 17,871
D/E 0.78 D+P 31,871
Beta desapalancado 1.33
Beta apalancado 2.06
Rendimiento libre de riesgo (rf) 0.49%
Rendimiento de mercado historico 14.34%
Rendimiento libre de riesgo historico 4.64% 9.70%
Riesgo país - Perú 1.55%
COK (TEA) 22.07%
WACC (TEA) 22.89%

COK (TEM) 1.68% ESTO NOO VA EN EL PPT

WACC (TEM) 1.73%

rm 11.82%
rf 5.11%
6.71%

ESTE VA

Cálculo del COK Cálculo del Wacc

Tasa de impuestos 29.50% Fuentes MONTO
Deuda 14,000 Deuda 14,000
Patrimonio 17,871 Patrimonio 17,871
D/E 0.78 D+P 31,871
Beta desapalancado 0.92
Beta apalancado 1.43
Rendimiento libre de riesgo (rf) 3.56%
Rendimiento de mercado historico 11.82%
Rendimiento libre de riesgo historico 5.11% 6.71%
Riesgo país - Perú 2.15%
COK 15.29%
WACC 19.09%
Wacc
N COSTO ESCUDO TOTAL
43.93% 33.96% 70.50% 10.52%
56.07% 22.07% 12.37%
100.00% WACC 22.89%

NO VALE, EL QUE VALE ESTA

Wacc
N COSTO ESCUDO TOTAL
43.93% 33.96% 70.50% 10.52%
56.07% 15.29% 8.57%
100.00% WACC 19.09%
Indicadores de Rentabilidad
0 1 2 3 4 5
FEL = FCL -27,280 1,705 1,871 2,932 -3,881 -3,751
VP -27,280 1,705 1,871 2,932 -3,881 -3,751
VP ACUM -27,280 -25,576 -23,705 -20,773 -24,654 -28,404
FC INGRESOS 0 29,034 28,649 29,019 10,911 11,305
FC EGRESOS -27,280 -27,329 -26,778 -26,087 -14,792 -15,056

Indicadores económicos
VAN
-1.31% TIR (M)
TIR (A)
PRD (MESES)
IB/C

0 1 2 3 4 5
FCA = FEA -17,871 3,320 3,453 4,539 -3,789 -3,662
VP -17,871 3,320 3,453 4,539 -3,789 -3,662
VP ACUM -17,871 -14,550 -11,098 -6,558 -10,347 -14,009
FC INGRESOS 0 14,000 13,565 13,120 12,664 12,196
FC EGRESOS -17,871 -10,680 -10,113 -8,581 -16,452 -15,858

Indicadores financieros
VAN
0.83% TIR
TIR
PRD (MESES)
IB/C
 6 7 8 9 10 11 12
-4,818 1,166 1,045 1,888 -203 -182 -663
-4,818 1,166 1,045 1,888 -203 -182 -663
-33,223 -32,057 -31,012 -29,125 -29,327 -29,509 -30,172
10,951 26,830 26,830 27,965 22,639 22,508 22,647
-15,769 -25,664 -25,785 -26,077 -22,842 -22,690 -23,310

ndicadores económicos
-$27,456.52 <--- El proyecto es viable y crea valor para la empresa en S/
-1.31% <--- La rentabilidad mensual promedio máxima sin deuda
-14.66% <--- La rentabilidad anual promedio máxima sin deuda
- <--- NO se recupera la inversión
0.82 <--- El proyecto NO es viable

6 7 8 9 10 11 12
-4,733 1,247 1,123 1,962 -132 -115 -600
-4,733 1,247 1,123 1,962 -132 -115 -600
-18,742 -17,495 -16,372 -14,410 -14,542 -14,657 -15,258
11,717 11,226 10,723 10,208 9,680 9,139 8,584
-16,450 -9,979 -9,601 -8,246 -9,812 -9,254 -9,185

Indicadores financieros
-$3,789.48 <--- El proyecto es viable y crea valor para el accionista en S/
0.83% <--- La rentabilidad mensual promedio máxima con deuda
10.48% <--- La rentabilidad anual promedio máxima con deuda
- <--- NO se recupera la inversión
0.84 <--- El proyecto NO es viable
13 14 15 16 17 18 19
2,347 2,160 3,555 -3,620 -3,793 -4,616 1,394
2,347 2,160 3,555 -3,620 -3,793 -4,616 1,394
-27,825 -25,665 -22,109 -25,730 -29,523 -34,139 -32,745
30,767 29,851 30,767 11,610 11,307 11,610 27,567
-28,420 -27,691 -27,212 -15,230 -15,100 -16,226 -26,173

13 14 15 16 17 18 19
2,405 2,214 3,605 -3,575 -3,753 -4,580 1,426
2,405 2,214 3,605 -3,575 -3,753 -4,580 1,426
-12,852 -10,638 -7,033 -10,608 -14,361 -18,940 -17,515
8,016 7,434 6,837 6,226 5,600 4,958 4,300
-5,611 -5,219 -3,232 -9,801 -9,353 -9,538 -2,875
20 21 22 23 24 25 26
1,275 2,103 23 37 -442 2,489 2,560
1,275 2,103 23 37 -442 2,489 2,560
-31,470 -29,367 -29,344 -29,307 -29,748 -27,259 -24,699
27,567 28,664 23,369 23,217 23,369 31,497 30,841
-26,292 -26,561 -23,346 -23,180 -23,811 -29,008 -28,281

20 21 22 23 24 25 26
1,301 2,125 39 48 -436 2,489 2,560
1,301 2,125 39 48 -436 2,489 2,560
-16,214 -14,089 -14,050 -14,002 -14,438 -11,949 -9,389
3,627 2,936 2,229 1,504 761 0 0
-2,326 -812 -2,189 -1,456 -1,197 2,489 2,560
27 28 29 30 31 32 33
3,829 -3,665 -3,515 -4,707 1,854 1,780 2,324
3,829 -3,665 -3,515 -4,707 1,854 1,780 2,324
-20,870 -24,535 -28,050 -32,757 -30,903 -29,124 -26,800
31,509 11,613 12,052 11,610 29,047 29,047 29,380
-27,680 -15,278 -15,567 -16,317 -27,193 -27,267 -27,056

27 28 29 30 31 32 33
3,829 -3,665 -3,515 -4,707 1,854 1,780 2,324
3,829 -3,665 -3,515 -4,707 1,854 1,780 2,324
-5,560 -9,225 -12,740 -17,447 -15,593 -13,813 -11,489
0 0 0 0 0 0 0
3,829 -3,665 -3,515 -4,707 1,854 1,780 2,324
34 35 36
255 254 1,764
255 254 1,764
-26,544 -26,290 -24,526
24,116 23,921 24,116
-23,861 -23,667 -22,352

34 35 36
255 254 15,643
255 254 15,643
-11,234 -10,979 4,664
0 0 0
255 254 15,643
Año 0 1 2
Ventas 228,210.17 237,004.24
Costo de Ventas -107,442.62 -111,619.78
Gastos -127,519.83 -127,519.83
Depreciación -3,337.28 -3,337.28
Inversión 27,280.39 -105.40 -45.37

Wacc
IR 0.295

FC Real
Año 0 1 2
Ingresos 228210 237004
Costo de Venta -107443 -111620
Gastos -127520 -127520
Depreciación -3237 -3143
Amortización Intangibles -3254 -3159
EBIT -13243 -8437
IR -3907 -2489
UDI -9337 -5948
Depreciación 3237 3143
Amortización Intangibles 3254 3159
Inversion -27280.39 -105 -45
FC Real -27280.39 -2951 308

WACC Nominal 19.09%

WACC Real 15.51% 15.62% 16.76%
Factor WACC 115.51% 134% 156%

VP -27280.39 -2554.6369605 230.83941615

VPN -17670.62

FC Nominal
Año 0 1 2
Ingresos 235285 251682
Costo de Venta -110773 -118532
Gastos -131473 -135417
Depreciación -3337 -3337
Amortización Intangibles -3355 -3355
EBIT -13654 -8960
IR -4028 -2643
UDI -9626 -6317
Depreciación 3337 3337
Amortización Intangibles 3355 3355
Inversion -27,280.39 -109 -48
FC Nominal -27,280.39 -3042 327

Tasa dsct nom 19.09%

VPN -17,670.62
 3
455,633.05
-214,659.53
-244,413.01
-6,396.44
17540.07

19.09%

3
455633
-214660
-244413 2023 2024 2025
-5905 Inflación 3.10% 3.00% 2.00%
-5937 Inflación Acumulada 103.10% 106.19% 108.32%
-15282
-4508
-10774
5905
5937
17540
18609

11933.563391

3
493527
-232512
-264740
-6396
-6431
-16553
-4883
-11670
6396
6431
18999
20156
GASTOS ADMINISTRATIVOS

GASTOS PRE OPERATIVOS

Elemento Cantidad Precio Unitario
Gastos de constitución de la empresa 1 1500.00
Licencia de funcionamiento 1 150.00
Gastos de remodelación de la empres 1 1000.00
Capacitación del personal 1 400.00
Uniforme del personal 6 100.00
Mascarillas KN95 (Caja de 10 Unidade 10 65.00
Alcohol gel (5L) 5 65.00
Utensilios de limpieza 1 127.99
Utensilios de cocina 2 200.00
Focos Led (Pack de 20 unidades) 1 89.00
Cajas Repartidoras 2 140.00
Total

Concepto Costo Mensual Con IG Costo Mensual Sin IGV

Dominio y Página Web 180 152.54
Publicidad en Facebook 100 84.75
Publicidad impresa 250 211.86
Total 530 449.15

Concepto Monto Mensual Costo Anual con IGV

Gastos de luz, agua, teléfono e intern 700 9600
Gasto de Gas 115.25 1383
Gastos de Mantenimiento 200 2880
Alquiler 3000 36000
Total 49863

Terciarización
Contador 1000
Comunity manger 900
S
Total con IGV Total sin IGV
1500.00 1271.19
150.00 127.12
1000.00 847.46
400.00 338.98
600.00 508.47
650.00 550.85
325.00 275.42
127.99 108.47
400.00 338.98
89.00 75.42
280.00 237.29 Envases biodegradables (Pack de 25 unidades)
5521.99 4679.66 Tenedores biodegradables (Pack de 100 unidades)
Cucharas biodegradables (Pack de 100 unidades)
Bolsas biodegradables personalizadas (Pack de 100 Unidad
nsual Sin IGV

Costo Anual sin IGV

8135.59
1172.03
2440.68
30508.47
42256.78
10 41.9 419 355.0847458
2 21.9 43.8 37.11864407
2 21.9 43.8 37.11864407
2 176 352 298.3050847
NORMAL
Año 0 1 2 3
Ventas 0 228,210.17 237,004.24 455,633.05
Costo de ventas 0 107,442.62 111,619.78 214,659.53
Utilida Bruta 0 120,767.55 125,384.46 240,973.52
Sueldos 0 72,267.00 72,267.00 138,511.75
Gastos 0 55252.83 55252.83 105901.26
Depreciación 0 3,337.28 3,337.28 6,396.44
Amortización Intangibles 0 3355.08 3355.08 6430.57
EBIT 0 -13,444.63 -8,827.73 -16,266.51
Impuestos 0 -3966.17 -2604.18 -4798.62
Utilidad Neta 0 -9478.47 -6223.55 -11467.89
Depreciación 0 3337.28 3337.28 6396.44
Amortización Intangibles 0 3355.08 3355.08 6430.57
FCO 0 -2786.11 468.81 1359.13
Inversión AF -20,822.80 0.00 0.00 15600.00
Gastos pre operativos -4679.66 0.00 0.00 0.00
Inversión CTN -1777.93 -105.40 -45.37 1940.07
FCL -27,280.39 -2891.51 423.44 3299.20

0 NORMAL OPTIMISA PESIMISTA

Año 0 1-3 1-3 1-3
Ventas 920,847.46 1,105,016.95 828,762.71
Costo de ventas 433,721.93 520,466.32 390,349.74
Utilida Bruta 487,125.52 584,550.63 438,412.97
Sueldos 283,045.75 268,893.46 297,198.04
Gastos 216406.92 249,017.41 249,017.41
Depreciación 13,070.99 13,070.99 13,070.99
Amortización Intangibles 13140.73 13,140.73 13,140.73
EBIT -38,538.87 40,428.03 -134,014.20
Impuestos -11368.97 -11,926.27 -39,534.19
Utilidad Neta -27169.90 28,501.76 -94,480.01
Depreciación 13070.99 13,070.99 13,070.99
Amortización Intangibles 13140.73 13,140.73 13,140.73
FCO -958.18 54,713.49 -68,268.29
Inversión AF -20,822.80 15600.00 15,600.00 15,600.00
Gastos pre operativos -4679.66 0.00 0.00 0.00
Inversión CTN -1777.93 1789.30 1,789.30 1,789.30
FCL -27,280.39 831.12 56,502.78 -66,478.99
Flujo VPN
Flujo de caja libre (FCL) -27,456.52
Flujo de caja con IGV -18,904.60
Flujo de caja Real/Nominal -17,621.27
OPTIMISTA
Año 1 2 3
Ventas 273,852.20 284,405.08 546,759.66
Costo de ventas 128,931.14 133,943.74 257,591.44
Utilida Bruta 144,921.06 150,461.35 289,168.22
Sueldos 68,653.65 68,653.65 131,586.16
Gastos 55,252.83 55,252.83 138,511.75
Depreciación 3,337.28 3,337.28 6,396.44
Amortización Intangibles 3,355.08 3,355.08 6,430.57
EBIT 14,322.23 19,862.51 6,243.29
Impuestos 4,225.06 5,859.44 1,841.77
Utilidad Neta 10,097.17 14,003.07 4,401.52
Depreciación 3,337.28 3,337.28 6,396.44
Amortización Intangibles 3,355.08 3,355.08 6,430.57
FCO 16,789.53 20,695.43 17,228.54
Inversión AF -20,822.80 0.00 0.00 15,600.00
Gastos pre operativos -4679.66 0.00 0.00 0.00
Inversión CTN -1777.93 -105.40 -45.37 1,940.07
FCL -27,280.39 16,684.12 20,650.06 19,168.60

0
0
0
0 Prob. FCL AÑO 1 FCL AÑO 2 FCL AÑO 3 VPN
NORMAL 40% -2,891.51 423.44 3,299.20 -$27,456.52
OPTIMISTA 30% 16,684.12 20,650.06 19,168.60 $12,637.90
PESIMISTA 30% -13,953.04 -10,963.58 -25,962.37 -$62,097.90
0 100%

E(VPN) -25820.609866
s(VPN) = 28975.854229
CV -112.22%
PESIMISTA 0 0 0 0
Año 1 2 3
Ventas 205,389.15 213,303.81 410,069.75
Costo de ventas 96,698.36 100,457.80 193,193.58
Utilida Bruta 108,690.80 112,846.01 216,876.17
Sueldos 75,880.35 75,880.35 145,437.34
Gastos 55,252.83 55,252.83 138,511.75
Depreciación 3,337.28 3,337.28 6,396.44
Amortización Intangibles 3,355.08 3,355.08 6,430.57
EBIT -29,134.74 -24,979.53 -79,899.94
Impuestos -8,594.75 -7,368.96 -23,570.48
Utilidad Neta -20,539.99 -17,610.57 -56,329.46
Depreciación 3,337.28 3,337.28 6,396.44
Amortización Intangibles 3,355.08 3,355.08 6,430.57
FCO -13,847.64 -10,918.21 -43,502.44
Inversión AF -18,740.52 0.00 0.00 15,600.00
Gastos pre operat -4,211.69 0.00 0.00 0.00
Inversión CTN -1,600.14 -105.40 -45.37 1,940.07
FCL -13,953.04 -10,963.58 -25,962.37

WACC 19.09%
FCL
Año
(VPN ( E ) - VPN)^2
VPN(E) - VPN (VPN(E)-VPN)^2
x Probabilidad
$1,635.91 2676196 1070478 1070478.41
-$38,458.51 1479056696 443717009 443717008.75
$36,277.30 1316042137 394812641 394812641.15
Varianza 839600128 839600128.32

Probabilidad de perdida del proyecto

P(VPN < 0) =
m= -25,821
s= 28,976
#N/A
 INTERÉS PROMEDIO DEL SISTEMA BANCAR

Tasa BBVA
TEA 14.84%
TEM 1.16%

Fuente: http://www.sbs.gob.pe/app/pp/EstadisticasSAEEPortal/Paginas/TIActivaTipoCreditoEmpresa.aspx?tip=B

RENTABILIDAD DE LOS BONOS SOBERANOS AMERICANOS

Nombre Rendimiento
EE.UU. 1M 0.04%
EE.UU. 3M 0.05%
EE.UU. 6M 0.06%
EE.UU. 1A 0.11%
EE.UU. 2A 0.39%
EE.UU. 3A 0.49%
EE.UU. 5A 1.12%
EE.UU. 7A 1.41%
EE.UU. 10A 1.57%
U.S. 20Y 2.01%
EE.UU. 30A 2.05%

Fuente: https://es.investing.com/rates-bonds/usa-government-bonds

RIESGO PREMIUM

Arithmetic Average
1928-2020 11.64% 3.36% 5.21%
1970-2020 12.18% 4.51% 7.29%
2010-2020 14.34% 0.51% 4.64%

Geometric Average
1928-2020 9.79% 3.32% 4.95%
1970-2020 10.80% 4.46% 6.89%
2010-2020 13.75% 0.51% 4.40%
TABLA DE BETAS POR INDUSTRIA EN ESTADOS UNIDOS

Industry Name Number of firms Beta D/E Ratio

Effective Tax rate
Advertising 61 1.08 77.50% 3.35%
Aerospace/Defense 72 1.07 33.05% 7.37%
Air Transport 17 1.61 161.36% 6.00%
Apparel 51 1.1 39.39% 4.75%
Auto & Truck 19 1.28 38.67% 7.86%
Auto Parts 52 1.2 24.37% 7.35%
Bank (Money Center) 7 0.83 216.19% 16.16%
Banks (Regional) 598 0.64 61.25% 16.42%
Beverage (Alcoholic) 23 0.78 23.41% 5.33%
Beverage (Soft) 41 0.79 21.60% 3.32%
Broadcasting 29 1.13 121.72% 9.26%
Brokerage & Investment Ban 39 1.13 218.88% 9.75%
Building Materials 42 1.09 26.29% 15.15%
Business & Consumer Service 169 0.93 24.72% 7.43%
Cable TV 13 0.94 51.96% 18.97%
Chemical (Basic) 48 0.99 55.12% 2.98%
Chemical (Diversified) 5 1.36 58.10% 1.25%
Chemical (Specialty) 97 0.93 25.35% 6.43%
Coal & Related Energy 29 0.83 94.63% 0.00%
Computer Services 116 1.12 39.75% 5.55%
Computers/Peripherals 52 1.18 9.36% 3.71%
Construction Supplies 46 1.02 34.78% 10.79%
Diversified 29 1.02 29.74% 6.52%
Drugs (Biotechnology) 547 0.89 15.50% 0.52%
Drugs (Pharmaceutical) 287 0.91 18.18% 1.88%
Education 38 1.15 24.33% 4.02%
Electrical Equipment 122 1.06 15.35% 4.44%
Electronics (Consumer & Offi 22 0.96 9.50% 1.05%
Electronics (General) 157 0.89 13.48% 6.11%
Engineering/Construction 61 1.06 28.24% 9.31%
Entertainment 118 0.88 15.20% 0.53%
Environmental & Waste Servi 86 0.95 25.20% 2.69%
Farming/Agriculture 32 0.87 45.05% 6.45%
Financial Svcs. (Non-bank & 235 0.8 895.89% 12.91%
Food Processing 101 0.64 33.01% 8.56%
Food Wholesalers 18 1.03 56.02% 0.52%
Furn/Home Furnishings 40 0.88 34.06% 4.79%
Green & Renewable Energy 25 0.98 64.06% 1.74%
Healthcare Products 265 0.83 10.69% 2.57%
Healthcare Support Services 129 0.85 31.70% 5.65%
Heathcare Information and T 139 0.79 12.10% 4.16%
Homebuilding 30 1.46 32.73% 15.91%
Hospitals/Healthcare Facilitie 32 1.28 99.40% 8.16%
Hotel/Gaming 66 1.56 57.24% 2.02%
Household Products 140 0.73 14.85% 5.06%
Information Services 77 1.01 9.37% 9.75%
Insurance (General) 21 0.68 40.81% 12.61%
Insurance (Life) 26 0.98 119.95% 15.12%
Insurance (Prop/Cas.) 55 0.64 25.06% 10.86%
Investments & Asset Manag 348 0.93 45.22% 4.64%
Machinery 125 1.05 19.65% 8.81%
Metals & Mining 86 0.9 23.86% 1.70%
Office Equipment & Services 22 1 47.82% 13.20%
Oil/Gas (Integrated) 3 1.26 44.09% 8.54%
Oil/Gas (Production and Expl 278 1.18 72.08% 0.68%
Oil/Gas Distribution 57 1.16 129.69% 4.55%
Oilfield Svcs/Equip. 135 1.21 77.44% 1.19%
Packaging & Container 26 0.92 55.11% 15.67%
Paper/Forest Products 15 1.14 37.52% 5.94%
Power 55 0.67 78.08% 9.91%
Precious Metals 93 0.76 12.69% 1.08%
Publishing & Newspapers 29 1.41 54.00% 5.76%
R.E.I.T. 238 1.21 76.73% 1.26%
Real Estate (Development) 25 0.85 94.70% 2.84%
Real Estate (General/Diversif 11 0.78 29.22% 7.34%
Real Estate (Operations & Ser 61 0.92 40.79% 4.38%
Recreation 69 0.87 24.50% 5.78%
Reinsurance 2 1.16 38.52% 12.57%
Restaurant/Dining 79 1.34 33.70% 3.19%
Retail (Automotive) 30 1.3 49.71% 11.65%
Retail (Building Supply) 15 1.54 18.08% 13.48%
Retail (Distributors) 85 0.97 45.74% 12.21%
Retail (General) 17 0.9 21.34% 12.48%
Retail (Grocery and Food) 14 0.24 94.34% 13.52%
Retail (Online) 75 1.16 7.15% 2.93%
Retail (Special Lines) 85 1.28 48.26% 8.06%
Rubber& Tires 3 1.09 174.90% 5.30%
Semiconductor 70 1 9.71% 6.41%
Semiconductor Equip 40 1.07 8.03% 7.38%
Shipbuilding & Marine 11 1.04 62.15% 2.30%
Shoe 11 0.98 6.87% 6.63%
Software (Entertainment) 101 0.96 2.62% 0.58%
Software (Internet) 36 0.77 8.83% 3.30%
Software (System & Applicati 388 0.91 6.55% 2.77%
Steel 32 0.95 50.24% 6.01%
Telecom (Wireless) 16 0.53 54.57% 3.57%
Telecom. Equipment 96 0.87 14.80% 3.85%
Telecom. Services 58 0.66 83.14% 3.93%
Tobacco 15 0.72 30.31% 8.69%
Transportation 21 0.91 31.69% 10.56%
Transportation (Railroads) 6 0.84 22.54% 15.58%
Trucking 35 1.11 33.76% 9.70%
Utility (General) 16 0.74 74.69% 9.74%
Utility (Water) 17 0.73 40.46% 10.79%
Total Market 7582 0.94 48.33% 5.76%
Total Market (without financi 6253 0.98 25.10% 4.39%

RIESGO PAÍS - PERÚ

Fecha Tasas de interés (variación en pbs) - Spread - EMBIG Perú (pbs)

08/04/2022 1.55%
Fuente: https://gestion.pe/economia/riesgo-pais-de-p
oEmpresa.aspx?tip=B

Risk Premium Standard Error

Stocks - T.Bills Stocks - T.Bonds Stocks - T.Bills Stocks - T.Bonds
8.28% 6.43% 2.06% 2.18%
7.67% 4.90% 2.38% 2.70%
13.83% 9.70% 3.88% 4.87%
Risk Premium
Stocks - T.Bills Stocks - T.Bonds
6.47% 4.84%
6.35% 3.91%
13.24% 9.35%
Unlevered beta
0.69
0.86
0.74
0.85
1
1.02
0.32
0.45
0.66
0.68
0.6
0.44
0.91
0.79
0.68
0.71
0.96
0.78
0.49
0.87
1.11
0.81
0.84
0.8
0.8
0.97
0.95
0.89
0.81
0.88
0.79
0.81
0.66
0.11
0.51
0.73
0.71
0.67
0.77
0.69
0.73
1.18
0.74
1.1
0.66
0.95
0.53
0.52
0.54
0.7
0.92
0.77
0.74
0.95
0.78
0.59
0.77
0.66
0.89
0.42
0.69
1.01
0.77
0.5
0.64
0.71
0.74
0.91
1.33
0.95
1.36
0.73
0.78
0.14
1.11
0.95
0.48
0.94
1.01
0.71
0.94
0.94
0.73
0.87
0.7
0.38
0.78
0.41
0.59
0.74
0.73
 0.89
0.48
0.57
0.7
0.83

tion.pe/economia/riesgo-pais-de-peru-bajo-tres-puntos-basicos-y-cerro-en-139-puntos-porcentuales-noticia/