MODELS FOR BALANCE SHEET, PROFIT AND L

BALANCE SHEET AS OF DECEMBER 2019

ASSETS LIABILITIES
Current Assets Current Liabilitis
Cash S/ 62,000.00
Inventories S/ 152,400.00 Suppliers

Accounts Receivable S/ 150,000.00 Taxes Payable

Sub-total S/ 364,400.00

Non current Assets Non-current liabilities

EQUITY
Fixed Asset S/ 161,000.00
Depretiation S/ 18,000.00 Social Capital
Net Fixed Assets S/ 143,000.00 Retain Profits 2019
Equity

TOTAL ASSETS S/ 507,400.00 TOTAL LIABILITIES

ratios for liquidity 1

PROFIT & LOSS FROM JANUARY 1ST TO DECEMBER 31 ST 2019

Pofit & Loos to 31.12.19

Total Income 640,000.00

Cost and expenses 580,000.00 60%
Gross Profit 60,000.00

Depreciation 18,000.00
UAII 42,000.00
Interests
EBT 42,000.00
Taxes 12,600.00 30%
Net Profit 29,400.00

Period for depretiation 10 years

10% DEPRETIATION FOR 2020
Book value Depretiation

New Fixed Asset 400,000.00 40,000.00

TOTAL
DEPRETIATION FOR 2019
Old Fixed Asset 143,000.00 18,000.00
LANCE SHEET, PROFIT AND LOSS, AND DEPRETIATION

BUSINESS CASE MARTHA GIRÓ.

BER 2019 BALANCE SHEET AS OF DECEMBER

IABILITIES ASSETS
Current Assets
Cash S/ 99,628.00
S/ 250,000.00 Inventories

S/ 78,000.00 Accounts Receivable

S/ 328,000.00 Sub-total S/ 99,628.00

Non current Assets

Fixed Asset S/ 543,000.00

S/ 150,000.00 Depretiation S/ 58,000.00
S/ 29,400.00 Net Fixed Assets S/ 485,000.00
S/ 179,400.00

S/ 507,400.00 TOTAL ASSETS S/ 584,628.00

DIFFERENCEE
ratios for liquidity 1
1 ST 2019 PROFIT & LOSS FROM JANUARY 1SR TO DECEMBER 31 ST 2020

Profit & Loos to 31.12.20

Total Income
Cost and expenses
Gross Profit

Depreciation
UAII
Interests
 EBT
30% Taxes
Net Profit

R 2020
Value in books at closing
date in 2019
360,000.00

R 2019
125,000.00
485,000.00
 SCHEDULE OF PAYMENT

BALANCE OF THE PAYMENT OF

Number of years
T AS OF DECEMBER 2020 LOAN CAPITAL

1 S/ 322,000.00 S/ 80,500.00
LIABILITIES 2 S/ 241,500.00 S/ 80,500.00
Current Liabilitis 3 S/ 161,000.00 S/ 80,500.00
Suppliers S/ 93,000.00 4 S/ 80,500.00 S/ 80,500.00
Taxes Pay.
BALANCE SHEET
Short term debt S/ 80,500.00
S/ 173,500.00
S/ 80,500.00
Non-current liabilities
Long term debt S/ 161,000.00

EQUITY

Social Capital S/ 150,000.00

Net profit 2019 S/ 29,400.00
Net profit 2020 S/ 70,728.00
Total Equity S/ 250,128.00
S/ 100,000.00
TOTAL LIABILITIES S/ 584,628.00 S/ 372.00

S/ - S/ 99,628.00

M JANUARY 1SR TO DECEMBER 31 ST 2020

Profit & Loos to 31.12.20

S/ 840,000.00
S/ 623,000.00 0.256573410784294
S/ 217,000.00 0.295624753646039

S/ 58,000.00
S/ 159,000.00
S/ 57,960.00
S/ 101,040.00
S/ 30,312.00
S/ 70,728.00
 18%

PAYMENT OF
ANNUITY YEARS
INTEREST

S/ 57,960.00 S/ 138,460.00 2020

S/ 43,470.00 S/ 123,970.00 2021
S/ 28,980.00 S/ 109,480.00 2022
S/ 14,490.00 S/ 94,990.00 2023

PROFIT AND LOSS

S/ 322,000.00 4 S/ 80,500.00
 LIQUIDITY RATIO

1.CALCULATING REASON

Current Assets 99,628.00 0.574224784

Current Liabilities 173,500.00

2.ACID TEST INDEX

Current Assets - Inventory 99,628.00 0.574224784

Current Liabilities 173,500.00

3.NET WORKING CAPITAL (CNT)

Current Assets - Current Liabilities 99,628 - 173,500 = - 73,872.00

Comment:

Liquidity is an important indicator of the financial health of a business because meets its financial o
 En el 2019 la liquidez de Martha es mejor con respecto al 2020 porque la meta adecuada es que
sea mayor a 1. Entonces podriamos decir que por cada "sol" que adeuda Martha en el 2020 tiene
0. 57 de capacidad de pago para cumplir con sus compromisos de corto plazo. En conclusion en el
2019 Martha tiene capacidad de pago pero no en el 2020.

En este caso en ambos años Martha no cuenta con capacidad de pago porque el objetivo
adecuado para el ratio esque tiene que estar que entre 0,9 y 1 pero sin embargo el año 2019 es
ligeramente mejor que el año 2020 porque en el año 2020 la empresa por cada "sol" que adeuda
tienecapacidad de pago de s/.0.57.

Este ratio se obtiene restando los pasivos circulantes de los activos circulantes y se expresa en
términos porsitivos pero en este caso se expresa en terminos negativos. Entonces quiere decir que
en el 2020 Martha no tiene suficiente capital de trabajo neto para cubrir sus pasivos corrientes lo
que significa que Martha no tiene una posición financiera sólida y no puede hacer frente a sus
obligaciones a corto plazo.

ness because meets its financial obligations to short term creditors.

 In 2019, Martha's liquidity is better compared to 2020 because the appropriate goal is for it to be
greater than 1. Therefore, we could say that for every "sol" Martha owes in 2020, she has a
payment capacity of 0.57 to meet her short-term commitments. In conclusion, in 2019 Martha has
payment capacity, but not in 2020.

In this case, in both years Martha does not have payment capacity because the appropriate target
for the ratio is to be between 0.9 and 1. However, the year 2019 is slightly better than the year
2020 because in 2020, for every "sol" Martha owes, the payment capacity is S/.0.57.

This ratio is obtained by subtracting current liabilities from current assets and is usually expressed
in positive terms, but in this case, it is expressed in negative terms. Therefore, it means that in
2020 Martha does not have enough net working capital to cover her current liabilities, indicating
that Martha does not have a solid financial position and cannot meet her short-term obligations.
opriate goal is for it to be
wes in 2020, she has a
usion, in 2019 Martha has

se the appropriate target

tly better than the year
capacity is S/.0.57.

and is usually expressed

refore, it means that in
rent liabilities, indicating
r short-term obligations.
1 2 RATIOS FOR LIQUIDITY AND MAKE YOUR COMMENTS

Ratios for liquidity, in both of the charts it gives us 1 that means that the company doesnt have pr

NET WORKING CAPITAL (CNT)

This ratio is obtained by subtracting current liabilities from current assets and is expressed in positiv
Comment: Liquidity is an important indicator of the financial health of a business because meets

2 2 RATIOS FOR SOLVENCY AND MAKE YOUR COMMENTS

REASON FOR DEBT OR FINANCIAL LEVERAGE (RE)

TOTAL DEBT / TOTAL ASSETS. It measures the total assets contributed by the company's creditors. T
EQUITY SOLVENCY
TOTAL LIABILITIES / EQUITY (RPC): Indicates the amount of debt per capital dollar.
Comment: Solvency is an important measure of financial health, since it's one way of demonstrati

3 2 RATIOS FOR PROFITABILITY AND MAKE YOUR COMMENTS

DIVIDENDS PER SHARE (DA)

This represents the amount paid to each shareholder at the end of the period of operations.
GROSS PROFIT MARGIN (MB)
GROSS PROFITS / SALES. Indicates the percentage that remains on sales after the company has paid
Comment: Profitability measures current and past profitability to project future profitability. Profi

FINAL DECISION
Martha Giró is improving its financial situation because the interest she is paying to the bank is redu
at the company doesnt have problems to deal with debts

assets and is expressed in positive or negative terms.

th of a business because meets its financial obligations to short term creditors.

ed by the company's creditors. The part of the asset that is financed with debt

capital dollar.
ince it's one way of demonstrating a company's ability to manage its operations into the favorable future.

he period of operations.

ales after the company has paid the cost of sales.

project future profitability. Profitability is measured with income and expenses.

she is paying to the bank is reducing, so it can be balanced with the income she recieves due to the debts she is getting the present year.
she is getting the present year.