ESTADO DE RESULTADOS

2018 2019 2020 2021

Ventas 1,500,000.00 1,350,000.00 1,650,000.00 1,750,000.00
( - ) Costo de ventas -525,000.00 -475,000.00 -650,000.00 -850,000.00
Utilidad Bruta 975,000.00 875,000.00 1,000,000.00 900,000.00
( - ) Gastos de Administracion -185,000.00 -120,000.00 -130,000.00 -130,000.00
( - ) Gastos de venta -165,000.00 -101,000.00 -125,000.00 -135,000.00
Utilidad de Operación 625,000.00 654,000.00 745,000.00 635,000.00
( - ) Gastos Financieros -55,000.00 -30,000.00 -45,000.00 -40,000.00
( + ) Ingresos Financieros 35,000.00 15,000.00 25,000.00 35,000.00
Utilidad antes de impuestos 605,000.00 639,000.00 725,000.00 630,000.00
( - )Impuesto a la renta -181,500.00 -191,700.00 -217,500.00 -189,000.00
Utilidad despues de impuestos 423,500.00 447,300.00 507,500.00 441,000.00

ESTADO DE SITUACION FINANCIERA

2018 2019 2020 2021

ACTIVO
Activo corriente
Efectivo y equiv.efectivo 135,000.00 125,300.00 255,000.00 364,300.00
Cuentas por cobrar comerc. 250,000.00 325,000.00 405,800.00 485,000.00
Mercaderias 310,000.00 552,000.00 625,000.00 665,000.00
Activo corriente 695,000.00 1,002,300.00 1,285,800.00 1,514,300.00
Activo no corriente
Inmuebles Maquinaria equipo 1,750,000.00 1,750,000.00 1,989,000.00 1,989,000.00
(- ) Depreciacion acumulada -355,000.00 -425,000.00 -515,000.00 -625,000.00
Total activo no corriente 1,395,000.00 1,325,000.00 1,474,000.00 1,364,000.00
TOTAL ACTIVO 2,090,000.00 2,327,300.00 2,759,800.00 2,878,300.00
Pasivo y Patrimonio
Pasivo corriente
Tributos por pagar 40,000.00 30,000.00 45,000.00 35,000.00
Cuentas por pagar comerc. 385,000.00 250,000.00 205,000.00 265,000.00
Obligaciones Financieras 105,000.00 85,000.00 70,000.00 125,000.00
Total pasivo corriente 530,000.00 365,000.00 320,000.00 425,000.00
Pasivo no corriente
Obligaciones Financieras LP 250,000.00 205,000.00 175,000.00 255,000.00
Total pasivo no corriente 250,000.00 205,000.00 175,000.00 255,000.00
TOTAL PASIVO 780,000.00 570,000.00 495,000.00 680,000.00
Patrimonio
Capital 566,500.00 566,500.00 566,500.00 1,757,300.00
Resultados acumulados 320,000.00 743,500.00 1,190,800.00 0.00
Resultados del ejercicio 423,500.00 447,300.00 507,500.00 441,000.00
Total Patrimonio 1,310,000.00 1,757,300.00 2,264,800.00 2,198,300.00
TOTAL PASIVO Y PATRIMONIO 2,090,000.00 2,327,300.00 2,759,800.00 2,878,300.00
 2022
1,625,000.00
-635,000.00
990,000.00
-139,000.00
-142,000.00
709,000.00
-45,000.00
30,000.00
694,000.00
-208,200.00
485,800.00

2022

350,000.00
515,000.00
705,000.00
1,570,000.00

2,265,000.00
-700,000.00
1,565,000.00
3,135,000.00

25,000.00
155,000.00
105,000.00
285,000.00

165,900.00
165,900.00
450,900.00

1,757,300.00
441,000.00
485,800.00
2,684,100.00
3,135,000.00
 ESTADO DE SITUACION FINANCIERA

ANALISIS VERTICAL
2018 A VERTIC 2019 A VERTIC
ACTIVO
Activo corriente
Efectivo y equiv.efectivo 135,000.00 6.46% 125,300.00 5.38%
Cuentas por cobrar comerc. 250,000.00 11.96% 325,000.00 13.96%
Mercaderias 310,000.00 14.83% 552,000.00 23.72%
Activo corriente 695,000.00 33.25% 1,002,300.00 43.07%
Activo no corriente
Inmuebles Maquinaria equipo 1,750,000.00 83.73% 1,750,000.00 75.19%
(- ) Depreciacion acumulada -355,000.00 -16.99% -425,000.00 -18.26%
Total activo no corriente 1,395,000.00 66.75% 1,325,000.00 56.93%
TOTAL ACTIVO 2,090,000.00 100.00% 2,327,300.00 100.00%
Pasivo y Patrimonio
Pasivo corriente
Tributos por pagar 40,000.00 5.13% 30,000.00 5.26%
Cuentas por pagar comerc. 385,000.00 49.36% 250,000.00 43.86%
Obligaciones Financieras 105,000.00 13.46% 85,000.00 14.91%
Total pasivo corriente 530,000.00 67.95% 365,000.00 64.04%
Pasivo no corriente
Obligaciones Financieras LP 250,000.00 32.05% 205,000.00 35.96%
Total pasivo no corriente 250,000.00 32.05% 205,000.00 35.96%
TOTAL PASIVO 780,000.00 100.00% 570,000.00 100.00%
Patrimonio
Capital 566,500.00 43.24% 566,500.00 32.24%
Resultados acumulados 320,000.00 24.43% 743,500.00 42.31%
Resultados del ejercicio 423,500.00 32.33% 447,300.00 25.45%
Total Patrimonio 1,310,000.00 100.00% 1,757,300.00 100.00%
TOTAL PASIVO Y PATRIMONIO 2,090,000.00 2,327,300.00
SITUACION FINANCIERA

ANALISIS VERTICAL ANALISIS HORIZONTAL

2020 A VERTIC 2021 A VERTIC 2022 A VERTICAL

255,000.00 9.24% 364,300.00 12.66% 350,000.00 11.16% -9,700.00

405,800.00 14.70% 485,000.00 16.85% 515,000.00 16.43% 75,000.00
625,000.00 22.65% 665,000.00 23.10% 705,000.00 22.49% 242,000.00
1,285,800.00 46.59% 1,514,300.00 52.61% 1,570,000.00 50.08% 307,300.00

1,989,000.00 72.07% 1,989,000.00 69.10% 2,265,000.00 72.25% 0.00

-515,000.00 -18.66% -625,000.00 -21.71% -700,000.00 -22.33% -70,000.00
1,474,000.00 53.41% 1,364,000.00 47.39% 1,565,000.00 49.92% -70,000.00
2,759,800.00 100.00% 2,878,300.00 100.00% 3,135,000.00 100.00% 237,300.00

45,000.00 9.09% 35,000.00 5.15% 25,000.00 5.54% -10,000.00

205,000.00 41.41% 265,000.00 38.97% 155,000.00 34.38% -135,000.00
70,000.00 14.14% 125,000.00 18.38% 105,000.00 23.29% -20,000.00
320,000.00 64.65% 425,000.00 62.50% 285,000.00 63.21% -165,000.00

175,000.00 35.35% 255,000.00 37.50% 165,900.00 36.79% -45,000.00

175,000.00 35.35% 255,000.00 37.50% 165,900.00 36.79% -45,000.00
495,000.00 100.00% 680,000.00 100.00% 450,900.00 100.00% -210,000.00

566,500.00 25.01% 1,757,300.00 79.94% 1,757,300.00 65.47% 0.00

1,190,800.00 52.58% 0.00 0.00% 441,000.00 16.43% 423,500.00
507,500.00 22.41% 441,000.00 20.06% 485,800.00 18.10% 23,800.00
2,264,800.00 100.00% 2,198,300.00 100.00% 2,684,100.00 100.00% 447,300.00
2,759,800.00 2,878,300.00 3,135,000.00

80,000.00

1,698,300.00
ANALISIS HORIZONTAL ABSOLUTO ANALISIS HORIZONTAL %
2018-2019 2019 -2020 2020 - 2021 2021 - 2022

129,700.00 109,300.00 -14,300.00 -7.19% 103.51% 42.86% -3.93%

80,800.00 79,200.00 30,000.00 30.00% 24.86% 19.52% 6.19%
73,000.00 40,000.00 40,000.00 78.06% 13.22% 6.40% 6.02%
283,500.00 228,500.00 55,700.00 44.22% 28.28% 17.77% 3.68%

239,000.00 0.00 276,000.00 0.00% 13.66% 0.00% 13.88%

-90,000.00 -110,000.00 -75,000.00 19.72% 21.18% 21.36% 12.00%
149,000.00 -110,000.00 201,000.00 -5.02% 11.25% -7.46% 14.74%
432,500.00 118,500.00 256,700.00 11.35% 18.58% 4.29% 8.92%

15,000.00 -10,000.00 -10,000.00 -25.00% 50.00% -22.22% -28.57%

-45,000.00 60,000.00 -110,000.00 -35.06% -18.00% 29.27% -41.51%
-15,000.00 55,000.00 -20,000.00 -19.05% -17.65% 78.57% -16.00%
-45,000.00 105,000.00 -140,000.00 -31.13% -12.33% 32.81% -32.94%

-30,000.00 80,000.00 -89,100.00 -18.00% -14.63% 45.71% -34.94%

-30,000.00 80,000.00 -89,100.00 -18.00% -14.63% 45.71% -34.94%
-75,000.00 185,000.00 -229,100.00 -26.92% -13.16% 37.37% -33.69%

0.00 1,190,800.00 0.00 0.00% 0.00% 210.20% 0.00%

447,300.00 -1,190,800.00 441,000.00 132.34% 60.16% -100.00% #DIV/0!
60,200.00 -66,500.00 44,800.00 5.62% 13.46% -13.10% 10.16%
507,500.00 -66,500.00 485,800.00 34.15% 28.88% -2.94% 22.10%
 TENDENCIA
2023 2024 2025

1,892,080.00 2,118,280.00 2,344,480.00

1,538,300.00 1,576,200.00 1,614,100.00

3,430,380.00 3,694,480.00 3,958,580.00

256,000.00 213,000.00 170,000.00

174,720.00 162,900.00 151,080.00

430,720.00 375,900.00 321,080.00

2,999,660.00 3,318,580.00 3,637,500.00

 ESTADO DE RESULTADOS

2018 2019
Ventas 1,500,000.00 100.00% 1,350,000.00 100.00%
( - ) Costo de ventas -525,000.00 -35.00% -475,000.00 -35.19%
Utilidad Bruta 975,000.00 65.00% 875,000.00 64.81%
( - ) Gastos de Administracion -185,000.00 -12.33% -120,000.00 -8.89%
( - ) Gastos de venta -165,000.00 -11.00% -101,000.00 -7.48%
Utilidad de Operación 625,000.00 41.67% 654,000.00 48.44%
( - ) Gastos Financieros -55,000.00 -3.67% -30,000.00 -2.22%
( + ) Ingresos Financieros 35,000.00 2.33% 15,000.00 1.11%
Utilidad antes de impuestos 605,000.00 40.33% 639,000.00 47.33%
( - )Impuesto a la renta -181,500.00 -12.10% -191,700.00 -14.20%
Utilidad despues de impuestos 423,500.00 28.23% 447,300.00 33.13%
ADO DE RESULTADOS

2020 2021 2022 A VER A HORIZON

1,650,000.00 100.00% 1,750,000.00 100.00% 1,625,000.00 100.00% -150,000.00
-650,000.00 -39.39% -850,000.00 -48.57% -635,000.00 -39.08% 50,000.00
1,000,000.00 60.61% 900,000.00 51.43% 990,000.00 60.92% -100,000.00
-130,000.00 -7.88% -130,000.00 -7.43% -139,000.00 -8.55% 65,000.00
-125,000.00 -7.58% -135,000.00 -7.71% -142,000.00 -8.74% 64,000.00
745,000.00 45.15% 635,000.00 36.29% 709,000.00 43.63% 29,000.00
-45,000.00 -2.73% -40,000.00 -2.29% -45,000.00 -2.77% 25,000.00
25,000.00 1.52% 35,000.00 2.00% 30,000.00 1.85% -20,000.00
725,000.00 43.94% 630,000.00 36.00% 694,000.00 42.71% 34,000.00
-217,500.00 -13.18% -189,000.00 -10.80% -208,200.00 -12.81% -10,200.00
507,500.00 30.76% 441,000.00 25.20% 485,800.00 29.90% 23,800.00
 ANALISIS HORIZONTAL %
A HORIZONTAL ABSOLUTO 2018-2019 2019-2020 2020-2021
300,000.00 100,000.00 -125,000.00 -10.00% 22.22% 6.06%
-175,000.00 -200,000.00 215,000.00 -9.52% 36.84% 30.77%
125,000.00 -100,000.00 90,000.00 -10.26% 14.29% -10.00%
-10,000.00 0.00 -9,000.00 -35.14% 8.33% 0.00%
-24,000.00 -10,000.00 -7,000.00 -38.79% 23.76% 8.00%
91,000.00 -110,000.00 74,000.00 4.64% 13.91% -14.77%
-15,000.00 5,000.00 -5,000.00 -45.45% 50.00% -11.11%
10,000.00 10,000.00 -5,000.00 -57.14% 66.67% 40.00%
86,000.00 -95,000.00 64,000.00 5.62% 13.46% -13.10%
-25,800.00 28,500.00 -19,200.00 5.62% 13.46% -13.10%
60,200.00 -66,500.00 44,800.00 5.62% 13.46% -13.10%
NTAL % TENDENCIA ABSOLUTA
2021- 2022 2023 2024 2025
-7.14% 1,770,000.00 1,835,000.00 1,900,000.00
-25.29% -805,500.00 -865,000.00 -924,500.00
10.00% 964,500.00 970,000.00 975,500.00
6.92% -116,200.00 -108,000.00 -99,800.00
5.19% -130,000.00 -128,800.00 -127,600.00
11.65% 718,300.00 733,200.00 748,100.00
12.50% -40,000.00 -39,000.00 -38,000.00
-14.29% 31,000.00 32,000.00 33,000.00
10.16% 709,300.00 726,200.00 743,100.00
10.16% -212,790.00 -217,860.00 -222,930.00
10.16% 496,510.00 508,340.00 520,170.00

28.05%
 VENTAS
2,000,000.00
1,800,000.00 1,750,000.00
1,650,000.00 1,625,000.00
1,600,000.00 1,500,000.00
1,400,000.00 1,350,000.00

1,200,000.00
1,000,000.00
800,000.00
600,000.00
400,000.00
200,000.00
0.00
2018 2019 2020 2021 2022

Uti lidad despues de impuestos

520,000.00
507,500.00
500,000.00
485,800.00
480,000.00

460,000.00
447,300.00
441,000.00
440,000.00
423,500.00
420,000.00

400,000.00

380,000.00
2018 2019 2020 2 02 1 2022

2018 2019 2020 2021 2022

Utilidad despues de impuestos 423,500.00 447,300.00 507,500.00 441,000.00 485,800.00

TOTAL PASIVO
900,000.00
780,000.00
800,000.00
680,000.00
700,000.00
600,000.00 570,000.00
495,000.00
500,000.00 450,900.00

400,000.00
300,000.00
200,000.00
100,000.00
0.00
2018 2019 2020 2021 2022
 300,000.00
200,000.00
100,000.00
0.00
2018 2019 2020 2021 2022

2018 2019 2020 2021 2022

TOTAL PASIVO 780,000.00 570,000.00 495,000.00 680,000.00 450,900.00

EFECTIVO Y EQUIVALENTE DE EFECTIVO

400,000.00
364,300.00
350,000.00
350,000.00

300,000.00
255,000.00
250,000.00

200,000.00

150,000.00 135,000.00 125,300.00

100,000.00

50,000.00

0.00
2018 2019 2020 2021 2022

2018 2019 2020 2021 2022

Efectivo y equivalente de 135,000.00 125,300.00 255,000.00 364,300.00 350,000.00
SALDO INICIAL DE EFECTIVO 350,000.00

SALDO INICIAL DE CTAS X COBRAR 515,000.00

PERIODO DE COBROS 116
VENTAS AL CONTADO 68.31%
VENTAS AL CREDITO 31.69%

SALDO INICIAL DE CTAS X PAGAR 155,000.00

PERIODO MEDIO DE PAGO 89
COMPRAS AL CONTADO 75.59%
COMPRAS AL CREDITO 24.41%

VENTAS ESTIMADAS 1,835,000.00

PROMEDIO DE VENTAS 152,916.67 104453.85 48462.82
515,000.00

COSTO DE VENTAS 865,000.00

COSTO DE VENTA PROMEDIO 72,083.33 17595.14 54488.19
PROMEDIO DE GASTOS OPERATIVO 19,733.33
GASTOS OPERATIVOS 236,800.00
GASTOS DE PERSONAL 50% 9,867 10,689
ALQUILERES 30% 5,920.0
SERVICIOS BASICOS 20% 3,946.67
ESSALUD 9% 888.00
BB SOCIALES 8.33% 821.89
IMPUESTOS
IGV ventas x 0.18 - Compras 0.18 14550.00
IR ventas x 0.02 3058.33
17608
ventas 2022
1,625,000.00

costo de ventas 2022

635,000.00
155,000.00
72083.33
227083.33

563462.82

563,462.82

172595.14

10,688.56