Análisis e Interpretación de Estados Financieros Empresa Inka Mining

CUENTA

2007

2008

2009

2010

ACTIVO

ACTIVO CORRIENTE

Efectivo y Equivalente de efectivo

S/. 562,878

S/. 56,129

S/. 288,103

S/. 340,857

Cuentas por cobrar comerciales (neto)

S/. 275,654

S/. 18,014

S/. 286,379

S/. 461,066

Otras Cuentas por cobrar (neto)

S/. 34,242

S/. 74,342

S/. 36,975

S/. 36,811

Existencias (neto)

S/. 183,330

S/. 205,532

S/. 197,884

S/. 192,177

Gastos pagados por anticipado

S/. 24,490

S/. 22,986

S/. 13,753

S/. 16,902

TOTAL ACTIVO CORRIENTE

S/. 1,080,594

S/. 377,003

S/. 823,094

S/. 1,047,813

ACTIVO NO CORRIENTE

Inversiones Financieras

S/. 95

S/. 95

S/. 7

S/. 11,952

Inmuebles maquinarias y equipos (neto)

S/. 1,330,978

S/. 1,532,834

S/. 1,706,747

S/. 1,847,546

Activos Intangibles (neto)

S/. 22,758

S/. 29,910

S/. 52,476

S/. 54,113

Activo por Impuesto a la Renta y PD

S/. 12,139

S/. 10,345

S/. 48

S/. 8,909

Otros Activos

S/. 160

S/. 48

S/. 43

S/. 92

TOTAL ACTIVO NO CORRIENTE

S/. 1,366,130

S/. 1,573,232

S/. 1,759,321

S/. 1,922,612

TOTAL ACTIVO

S/. 2,446,724

S/. 1,950,235

S/. 2,582,415

S/. 2,970,425

PASIVO

PASIVO CORRIENTE

Obligaciones Financieras

S/. 10,000

S/. 10,000

S/. 10,000

S/. 10,000

Cuentas Por Pagar Comerciales

S/. 74,135

S/. 113,057

S/. 117,382

S/. 140,097

Otras Cuentas Por Pagar a PR (neto)

S/. 2,975

S/. 8,925

S/. 70,022

S/. 82,723

Impuesto a la Renta y PC

S/. 0

S/. 0

S/. 141,980

S/. 151,900

Otras cuentas por Pagar

S/. 278,454

S/. 161,710

S/. 52,165

S/. 70,027

Provisiones

S/. 0

S/. 0

S/. 0

S/. 122,799

TOTAL PASIVO CORRIENTE

S/. 365,564

S/. 293,692

S/. 391,549

S/. 577,546

PASIVO NO CORRIENTE

Obligaciones Financieras

S/. 50,000

S/. 40,000

S/. 30,000

S/. 20,000

Cuentas Por Pagar a partes Relacionadas

S/. 205,560

S/. 205,560

S/. 205,560

S/. 205,560

Pasivo por Impuestos a la Renta y PD

S/. 14,956

S/. 1,625

S/. 20,758

S/. 0

Provisiones

S/. 6,768

S/. 18,007

S/. 48,925

S/. 49,241

TOTAL PASIVO NO CORRIENTE

S/. 277,284

S/. 265,192

S/. 305,243

S/. 274,801

TOTAL PASIVO

S/. 642,848

S/. 558,884

S/. 696,792

S/. 852,347

PATRIMONIO NETO

Capital

S/. 80,947

S/. 164,778

S/. 888,954

S/. 741,571

Acciones de inversión

S/. 51,847

S/. 51,847

S/. 51,847

S/. 51,847

Capital Adicional

S/. 61,972

S/. 61,972

S/. 61,972

S/. 61,972

Otras Reservas

S/. 245,000

S/. 245,000

S/. 245,000

S/. 245,000

Resultados Acumulados

S/. 1,364,110

S/. 1,067,754

S/. 637,850

S/. 1,084,712

Diferencias de Conversión

S/. 0

-S/. 200,000

S/. 0

-S/. 67,024

TOTAL PATRIMONIO NETO

S/. 1,803,876

S/. 1,391,351

S/. 1,885,623

S/. 2,118,078

TOTAL PASIVO Y PATRIMONIO NETO

S/. 2,446,724

S/. 1,950,235

S/. 2,582,415

S/. 2,970,425

CUENTA

2007

2008

2009

2010

Ventas Netas

S/. 3,187,355

S/. 2,711,468

S/. 2,223,338

S/. 3,153,534

Costos de Ventas

-S/. 815,532

-S/. 930,793

-S/. 1,018,131

-S/. 1,194,765

UTILIDAD BRUTA

S/. 2,371,823

S/. 1,780,675

S/. 1,205,207

S/. 1,958,769

Gastos de Ventas

-S/. 67,437

-S/. 54,192

-S/. 53,831

-S/. 43,452

Gastos de Administración

-S/. 37,331

-S/. 38,251

-S/. 44,236

-S/. 50,456

Otros Ingresos

S/. 45,100

S/. 185,567

S/. 10,128

S/. 9,019

Otros Gastos

-S/. 157,003

-S/. 265,543

-S/. 82,994

-S/. 104,860

UTILIDAD OPERATIVA

S/. 2,155,152

S/. 1,608,256

S/. 1,034,274

S/. 1,769,020

Ingresos Financieros

S/. 20,667

S/. 14,225

S/. 935

S/. 2,120

Gastos Financieros

-S/. 16,028

-S/. 19,433

-S/. 19,412

-S/. 45,733

Ganancia (pérdidas) por IF Derivados

S/. 5,463

S/. 91,800

-S/. 3,336

-S/. 3,642

RESULTADOS ANTES DE PARTICIPACIONES Y DEL IR

S/. 2,165,254

S/. 1,694,848

S/. 1,012,461

S/. 1,721,765

Participaciones de los trabajadores

-S/. 216,525

-S/. 169,485

-S/. 101,246

-S/. 172,177

Impuesto a la Renta

-S/. 584,619

-S/. 457,609

-S/. 273,364

-S/. 464,877

UTILIDAD (PÉRDIDA) NETA DEL EJERCICIO

S/. 1,364,110

S/. 1,067,754

S/. 637,850

S/. 1,084,712