Analisis horizontal y vertical finanzas.
Enviado por vivis5218 • 8 de Agosto de 2016 • Trabajos • 2.173 Palabras (9 Páginas) • 325 Visitas
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Estado financiero de Magnofarma Ltda., empresa dedicada a la fabricación y comercialización de productos farmacéuticos. | ||||||
BALANCE GENERAL | ||||||
ACTIVO | 2014 | % | 2015 | % | Vr Absoluto | Vr relativo |
Efectivo | 5,789,798 | 21% | 5,349,800 | 17% | - 439,998 | -8% |
cuentas x cobrar | 4,567,200 | 17% | 5,673,400 | 19% | 1,106,200 | 24% |
inventario | 4,523,300 | 16% | 4,900,000 | 16% | 376,700 | 8% |
gastos pag x adelantado | 1,461,975 | 5% | 2,930,150 | 10% | 1,468,175 | 100% |
total activo corriente | 16,342,273 | 59% | 18,853,350 | 62% | 2,511,077 | 15% |
activo fijo neto | 11,336,338 | 41% | 11,778,125 | 38% | 441,787 | 4% |
total activo | 27,678,611 | 100% | 30,631,475 | 100% | 2,952,864 | 11% |
PASIVO Y PATRIMONIO NETO | ||||||
cuentas por pagar | 895,460 | 3% | 960,000 | 3% | 64,540 | 7% |
documentos por pagar | 1,000,890 | 4% | 1,208,900 | 4% | 208,010 | 21% |
gastos acumulados | 1,234,500 | 4% | 1,178,450 | 4% | - 56,050 | -5% |
impuestos por pagar | 430,000 | 2% | 356,000 | 1% | - 74,000 | -17% |
impuestos diferidos | 177,672 | 1% | 572,014 | 2% | 394,342 | 222% |
total pasivo corriente | 3,738,522 | 14% | 4,275,364 | 14% | 536,842 | 14% |
documentos a pagar L.P | 2,778,705 | 10% | 2,761,301 | 9% | - 17,404 | -1% |
total pasivo | 6,517,227 | 24% | 7,036,665 | 23% | 519,438 | 8% |
capital social | 13,109,516 | 47% | 16,890,340 | 55% | 3,780,824 | 29% |
ganancias retenidas | 8,051,868 | 29% | 6,704,470 | 22% | - 1,347,398 | -17% |
total patrimonio neto | 21,161,384 | 76% | 23,594,810 | 77% | 2,433,426 | 11% |
total pasivo + patrim neto | 27,678,611 | 100% | 30,631,475 | 100% | 2,952,864 | 11% |
ESTADO DE RESULTADOS | ||||||
ventas | 280,000,000 | 100% | 322,435,180 | 100% | 42,435,180 | 15% |
costo de venta | 11,284,512 | 4% | 11,656,355 | 4% | 371,843 | 3% |
utilidad bruta | 268,715,488 | 96% | 310,778,825 | 96% | 42,063,337 | 16% |
gastos de comercializacion | 6,153,554 | 2% | 7,531,752 | 2% | 1,378,198 | 22% |
gastos de administracion | 6,534,080 | 2% | 8,187,019 | 3% | 1,652,939 | 25% |
utilidad operacional | 256,027,854 | 91% | 295,060,054 | 92% | 39,032,200 | 15% |
ingresos extraordinarios | 665,730 | 0% | 439,043 | 0% | - 226,687 | -34% |
utilidad antes de impuesto | 256,693,584 | 92% | 295,499,097 | 92% | 38,805,513 | 15% |
impuesto a la renta | 609,033 | 0% | 561,897 | 0% | - 47,136 | -8% |
utilidad neta | 256,084,551 | 91% | 294,937,200 | 91% | 38,852,649 | 15% |
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