Articulos de Oficina SAC
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ARTICULOS DE OFICINA SAC ANALISIS VERTICAL BALANCE GENERAL Expresado en S/. 2000 2001 2002 2003 S/. % S/. % S/. % S/. ACTIVO Activo Corriente Caja y bancos 534,899.07 1.60% 842,571.00 2.33% 781,977.00 2.25% 931,502.00 Cuentas por cobrar comerciales 5,638,003.85 16.91% 7,290,810.00 20.18% 2,987,254.00 8.61% 2,922,920.00 Provisión ctas. de cobranza dudos 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 Sub total Neto ctas. por cob. com 5,638,003.85 16.91% 7,290,810.00 20.18% 2,987,254.00 8.61% 2,922,920.00 Otras cuentas por cobrar 1,553,066.51 4.66% 1,974,857.00 5.47% 658,061.00 1.90% 639,739.00 Cuentas por cobrar accionistas y 13,410.99 0.04% 0.00 0.00% 0.00 0.00% 2,418.00 Mercaderías 1,385,966.27 4.16% 1,729,314.00 4.79% 1,712,462.00 4.93% 2,083,654.00 Productos terminados 2,765,591.32 8.29% 2,441,698.00 6.76% 2,177,171.00 6.27% 1,953,897.00 Product. en proceso 1,400,856.22 4.20% 1,813,111.00 5.02% 2,162,311.00 6.23% 1,879,652.00 Sub productos 7,580.72 0.02% 6,131.00 0.02% 10,882.00 0.03% 25,687.00 Materias primas 3,117,844.06 9.35% 2,987,273.00 8.27% 2,561,706.00 7.38% 2,000,781.00 Envases y embalajes 283,866.62 0.85% 296,560.00 0.82% 248,910.00 0.72% 245,320.00 Suministros diversos 86,683.55 0.26% 85,614.00 0.24% 65,089.00 0.19% 92,315.00 Existencias por recibir 584,039.54 1.75% 811,660.00 2.25% 2,163,240.00 6.23% 802,348.00 Provisión para desvalorización de 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 Sub total Existencias 9,632,428.30 28.89% 10,171,361.00 28.15% 11,101,771.00 31.99% 9,083,654.00 Impuestos por cobrar 924,710.44 2.77% 0.00 0.00% 0.00 0.00% 0 Gastos Pagados por anticipado 779,504.54 2.34% 1,148,015.00 3.18% 1,090,286.00 3.14% 1,343,836.00 Total Activo Corriente 19,076,023.70 57.21% 21,427,614.00 59.30% 16,619,349.00 47.89% 14,924,069.00 Activo No Corriente Intereses por devengar en el L.P. 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 Valores 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 Cuentas por cobrar div. 0.00 0.00% 0.00 0.00% 3,531,800.00 10.18% 1,638,932.00 Inmuebles, maquinarias y equipos 29,555,215.54 88.63% 32,471,215.54 89.87% 34,187,225.20 98.51% 35,387,226.00 Depreciación acumulada (17,034,592.50) -51.09% (17,877,859.54) -49.48% (19,691,389.00) -56.74% (22,586,556.00) Sub total Inmueb., maq. y equipo 12,520,623.04 37.55% 14,593,356.00 40.39% 14,495,836.20 41.77% 12,800,670.00 Intangibles 286,174.97 0.86% 112,043.00 0.31% 59,046.00 0.17% 383,871.00 Amortización acumulada 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 Sub total Intangibles neto 286,174.97 0.86% 112,043.00 0.31% 59,046.00 0.17% 383,871.00 Cargas diferidas 1,462,138.10 4.38% 0.00 0.00% 0.00 0.00% 2,156,140.00 Total Activo No Corriente 14,268,936.11 42.79% 14,705,399.00 40.70% 18,086,682.20 52.11% 16,979,613.00 TOTAL ACTIVO 33,344,959.81 100.00% 36,133,013.00 100.00% 34,706,031.20 100.00% 31,903,682.00 2000 2001 2002 2003 S/. % S/. % S/. % S/. PASIVO Y PATRIMONIO Pasivo corriente Sobregiros bancarios 0.00 0.00% 474,361.00 1.31% 465,733.00 1.34% 0.00 Tributos por pagar 220,877.82 0.66% 0.00 0.00% 0.00 0.00% 188,510.00 Remunerac. y participac. por pag 58,567.88 0.18% 0.00 0.00% 0.00 0.00% 210,925.00 Cuentas por pagar comerciales 5,147,026.60 15.44% 6,325,385.00 17.51% 6,598,856.00 19.01% 5,031,810.00 Cuentas por pagar a afiliadas 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 Otras cuentas por pagar 0.00 0.00% 848,828.00 2.35% 2,001,739.00 5.77% 7,637,366.00 Parte corriente de la deuda a L.P 10,467,804.77 31.39% 8,510,547.00 23.55% 6,823,901.00 19.66% 0.00 Beneficios sociales trabajadores 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 Dividendos por Pagar 0.00 0.00% 0.00 0.00% 0.00 0.00% 464,386 Otros pasivos corrientes 0.00 0.00% 0.00 0.00% 0.00 0.00% 159,672.00 Total Pasivo Corriente 15,894,277.07 47.67% 16,159,121.00 44.72% 15,890,229.00 45.79% 13,692,669.00 Pasivo no corriente Deuda a Largo Plazo 9,242,669.88 27.72% 10,830,073.00 29.97% 9,135,680.00 26.32% 8,020,241.00 Benef. sociales trabajadores 233,909.19 0.70% 0.00 0.00% 0.00 0.00% 185,116.00 Total Pasivo No Corriente 9,476,579.07 28.42% 10,830,073.00 29.97% 9,135,680.00 26.32% 8,205,357.00 TOTAL PASIVO 25,370,856.14 76.09% 26,989,194.00 74.69% 25,025,909.00 72.11% 21,898,026.00 Ganancias Diferidas Otras Ganancias Diferidas 0.00 0.00% 0.00 0.00% 0.00 0.00% 16,285.00 Patrimonio Capital social 6,800,000.00 20.39% 8,760,586.00 24.25% 8,760,586.00 25.24% 9,300,000.00 Capital adicional 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 Accionariado laboral 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 Exced. de revaluación 0.00 0.00% 0.00 0.00% 0.00 0.00% 0.00 Reservas 17,187.59 0.05% 20,045.00 0.06% 20,045.00 0.06% 20,045.00 Resultados acumulados 0.00 0.00% 363,188.00 1.01% 899,491.00 2.59% 0.00 Resultado del período 1,156,916.08 3.47% 0.00 0.00% 0.00 0.00% 669,326.00 Total Patrimonio Neto 7,974,103.67 23.91% 9,143,819.00 25.31% 9,680,122.00 27.89% 9,989,371.00 TOTAL PASIVO Y PATRIMONIO 33,344,959.81 100.00% 36,133,013.00 100.00% 34,706,031.00 100.00% 31,903,682.00
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Transcript of Articulos de Oficina SAC
3.4 BALANCE GENERAL
ARTICULOS DE OFICINA SAC ANEXO 1
ANALISIS VERTICALBALANCE GENERALExpresado en S/.
200020012002200320042005200620072008S/.%S/.%S/.%S/.%S/.%S/.%S/.%S/.%S/.%ACTIVOActivo CorrienteCaja y bancos534,899.071.60%842,571.002.33%781,977.002.25%931,502.002.92%258,315.240.81%206,765.740.65%821,182.242.57%4,671,584.4814.64%9,600,153.3430.09%Cuentas por cobrar comerciales5,638,003.8516.91%7,290,810.0020.18%2,987,254.008.61%2,922,920.009.16%693,219.012.17%948,323.612.97%1,166,438.043.66%1,353,068.134.24%1,461,313.584.58%Provisin ctas. de cobranza dudosa0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Sub total Neto ctas. por cob. comerc.5,638,003.8516.91%7,290,810.0020.18%2,987,254.008.61%2,922,920.009.16%693,219.012.17%948,323.612.97%1,166,438.043.66%1,353,068.134.24%1,461,313.584.58%Otras cuentas por cobrar1,553,066.514.66%1,974,857.005.47%658,061.001.90%639,739.002.01%476,399.671.49%476,399.671.49%476,399.671.49%476,399.671.49%66,666.670.21%Cuentas por cobrar accionistas y personal 13,410.990.04%0.000.00%0.000.00%2,418.000.01%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Mercaderas1,385,966.274.16%1,729,314.004.79%1,712,462.004.93%2,083,654.006.53%2,196,117.846.88%2,427,708.447.61%2,939,423.869.21%3,301,486.2310.35%3,507,152.5910.99%Productos terminados2,765,591.328.29%2,441,698.006.76%2,177,171.006.27%1,953,897.006.12%4,392,235.6713.77%4,855,416.8915.22%5,878,847.7318.43%6,602,972.4620.70%7,014,305.1821.99%Product. en proceso1,400,856.224.20%1,813,111.005.02%2,162,311.006.23%1,879,652.005.89%1,866,700.165.85%2,063,552.186.47%2,498,510.287.83%2,806,263.308.80%2,981,079.709.34%Sub productos7,580.720.02%6,131.000.02%10,882.000.03%25,687.000.08%31,051.200.10%34,325.690.11%41,560.910.13%46,680.160.15%49,588.100.16%Materias primas3,117,844.069.35%2,987,273.008.27%2,561,706.007.38%2,000,781.006.27%1,427,476.594.47%1,578,010.494.95%1,910,625.515.99%2,145,966.056.73%2,279,649.187.15%Envases y embalajes283,866.620.85%296,560.000.82%248,910.000.72%245,320.000.77%296,550.060.93%327,822.611.03%396,921.471.24%445,812.121.40%473,584.021.48%Suministros diversos86,683.550.26%85,614.000.24%65,089.000.19%92,315.000.29%111,593.100.35%123,361.100.39%149,363.300.47%167,761.070.53%178,211.760.56%Existencias por recibir584,039.541.75%811,660.002.25%2,163,240.006.23%802,348.002.51%658,835.352.07%728,312.532.28%881,827.162.76%990,445.873.10%1,052,145.783.30%Provisin para desvalorizacin de existencias0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Sub total Existencias9,632,428.3028.89%10,171,361.0028.15%11,101,771.0031.99%9,083,654.0028.47%10,980,559.9734.42%12,138,509.9338.05%14,697,080.2346.07%16,507,387.2651.74%17,535,716.3054.96%Impuestos por cobrar924,710.442.77%0.000.00%0.000.00%00.00%00.00%00.00%00.00%00.00%00.00%Gastos Pagados por anticipado779,504.542.34%1,148,015.003.18%1,090,286.003.14%1,343,836.004.21%1,695,006.605.31%888,114.372.78%1,711,554.185.36%1,918,841.156.01%1,358,853.244.26%Total Activo Corriente19,076,023.7057.21%21,427,614.0059.30%16,619,349.0047.89%14,924,069.0046.78%14,103,500.4944.21%14,658,113.3245.94%18,872,654.3659.16%24,927,280.6878.13%30,022,703.1394.10%Activo No CorrienteIntereses por devengar en el L.P.0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Valores0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Cuentas por cobrar div.0.000.00%0.000.00%3,531,800.0010.18%1,638,932.005.14%1,229,199.003.85%819,466.002.57%409,733.001.28%0.000.00%0.000.00%Inmuebles, maquinarias y equipos29,555,215.5488.63%32,471,215.5489.87%34,187,225.2098.51%35,387,226.00110.92%35,500,000.00111.27%38,000,000.00119.11%40,000,000.00125.38%40,500,000.00126.94%41,000,000.00128.51%Depreciacin acumulada(17,034,592.50)-51.09%(17,877,859.54)-49.48%(19,691,389.00)-56.74%(22,586,556.00)-70.80%(25,604,056.00)-80.25%(28,834,056.00)-90.38%(32,234,056.00)-101.04%(35,676,556.00)-111.83%(39,161,556.00)-122.75%Sub total Inmueb., maq. y equipo neto12,520,623.0437.55%14,593,356.0040.39%14,495,836.2041.77%12,800,670.0040.12%9,895,944.0031.02%9,165,944.0028.73%7,765,944.0024.34%4,823,444.0015.12%1,838,444.005.76%Intangibles286,174.970.86%112,043.000.31%59,046.000.17%383,871.001.20%383,871.001.20%383,871.001.20%383,871.001.20%383,871.001.20%383,871.001.20%Amortizacin acumulada0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Sub total Intangibles neto286,174.970.86%112,043.000.31%59,046.000.17%383,871.001.20%383,871.001.20%383,871.001.20%383,871.001.20%383,871.001.20%383,871.001.20%Cargas diferidas1,462,138.104.38%0.000.00%0.000.00%2,156,140.006.76%2,156,140.006.76%2,156,140.006.76%3,000,000.009.40%3,500,000.0010.97%3,500,000.0010.97%Total Activo No Corriente14,268,936.1142.79%14,705,399.0040.70%18,086,682.2052.11%16,979,613.0053.22%13,665,154.0042.83%12,525,421.0039.26%11,559,548.0036.23%8,707,315.0027.29%5,722,315.0017.94%0.00%0.00%0.00%0.00%0.00%0.00%TOTAL ACTIVO33,344,959.81100.00%36,133,013.00100.00%34,706,031.20100.00%31,903,682.00100.00%27,768,654.4987.04%27,183,534.3285.21%30,432,202.3695.39%33,634,595.68105.43%35,745,018.13112.04%
200020012002200320042005200620072008S/.%S/.%S/.%S/.%S/.%S/.%S/.%S/.%S/.%PASIVO Y PATRIMONIOPasivo corrienteSobregiros bancarios0.000.00%474,361.001.31%465,733.001.34%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Tributos por pagar220,877.820.66%0.000.00%0.000.00%188,510.000.59%156,955.150.49%200,548.200.63%237,282.940.74%309,236.840.97%361,060.021.13%Remunerac. y participac. por pagar58,567.880.18%0.000.00%0.000.00%210,925.000.66%328,372.591.03%195,536.050.61%402,914.381.26%617,498.321.94%743,992.862.33%Cuentas por pagar comerciales5,147,026.6015.44%6,325,385.0017.51%6,598,856.0019.01%5,031,810.0015.77%5,964,528.3818.70%6,358,759.3719.93%7,988,203.9425.04%8,706,293.5427.29%9,024,964.4128.29%Cuentas por pagar a afiliadas0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Otras cuentas por pagar0.000.00%848,828.002.35%2,001,739.005.77%7,637,366.0023.94%2,005,060.256.28%2,005,060.256.28%4,069,714.2512.76%4,135,429.4712.96%2,566,775.388.05%Parte corriente de la deuda a L.P.10,467,804.7731.39%8,510,547.0023.55%6,823,901.0019.66%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Beneficios sociales trabajadores0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Dividendos por Pagar0.000.00%0.000.00%0.000.00%464,3861.46%464,3861.46%00.00%00.00%00.00%00.00%Otros pasivos corrientes0.000.00%0.000.00%0.000.00%159,672.000.50%0.000.00%674,599.372.11%1,390,054.624.36%2,130,369.226.68%2,566,775.388.05%Total Pasivo Corriente15,894,277.0747.67%16,159,121.0044.72%15,890,229.0045.79%13,692,669.0042.92%8,919,302.3827.96%9,434,503.2429.57%14,088,170.1244.16%15,898,827.3949.83%15,263,568.0647.84%Pasivo no corrienteDeuda a Largo Plazo9,242,669.8827.72%10,830,073.0029.97%9,135,680.0026.32%8,020,241.0025.14%6,015,180.7518.85%4,010,120.5012.57%2,005,060.256.28%0.000.00%0.000.00%Benef. sociales trabajadores233,909.190.70%0.000.00%0.000.00%185,116.000.58%185,116.000.58%185,116.000.58%185,116.000.58%185,116.000.58%185,116.000.58%Total Pasivo No Corriente9,476,579.0728.42%10,830,073.0029.97%9,135,680.0026.32%8,205,357.0025.72%6,200,296.7519.43%4,195,236.5013.15%2,190,176.256.86%185,116.000.58%185,116.000.58%TOTAL PASIVO25,370,856.1476.09%26,989,194.0074.69%25,025,909.0072.11%21,898,026.0068.64%15,119,599.1347.39%13,629,739.7442.72%16,278,346.3751.02%16,083,943.3950.41%15,448,684.0648.42%Ganancias DiferidasOtras Ganancias Diferidas0.000.00%0.000.00%0.000.00%16,285.000.05%16,285.000.05%16,285.000.05%16,285.000.05%16,285.000.05%16,285.000.05%PatrimonioCapital social6,800,000.0020.39%8,760,586.0024.25%8,760,586.0025.24%9,300,000.0029.15%9,300,000.0029.15%9,300,000.0029.15%9,300,000.0029.15%9,300,000.0029.15%9,300,000.0029.15%Capital adicional0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Accionariado laboral0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Exced. de revaluacin0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Reservas17,187.590.05%20,045.000.06%20,045.000.06%20,045.000.06%20,045.000.06%20,045.000.06%20,045.000.06%20,045.000.06%20,045.000.06%Resultados acumulados0.000.00%363,188.001.01%899,491.002.59%0.000.00%669,326.002.10%2,643,399.378.29%1,574,065.214.93%3,243,460.7810.17%4,970,861.5115.58%Resultado del perodo1,156,916.083.47%0.000.00%0.000.00%669,326.002.10%2,643,399.378.29%1,574,065.214.93%3,243,460.7810.17%4,970,861.5115.58%5,989,142.5618.77%Total Patrimonio Neto7,974,103.6723.91%9,143,819.0025.31%9,680,122.0027.89%9,989,371.0031.31%12,632,770.3739.60%13,537,509.5742.43%14,137,570.9944.31%17,534,367.2954.96%20,280,049.0763.57%
TOTAL PASIVO Y PATRIMONIO33,344,959.81100.00%36,133,013.00100.00%34,706,031.00100.00%31,903,682.00100.00%27,768,654.5087.04%27,183,534.3285.21%30,432,202.3695.39%33,634,595.69105.43%35,745,018.13112.04%
ARTICULOS DE OFICINA SAC ANEXO 2
ANALISIS HORIZONTALBALANCE GENERALExpresado en S/.
200020012002200320042005200620072008S/.%S/.%S/.%S/.S/.S/.S/.S/.S/. ACTIVOActivo CorrienteCaja y bancos534,899.0757.52%842,571.00-7.19%781,977.0019.12%931,502.00-72.27%258,315.24-19.96%206,765.74297.16%821,182.24468.89%4,671,584.48105.50%9,600,153.34-100.00%Cuentas por cobrar comerciales5,638,003.8529.32%7,290,810.00-59.03%2,987,254.00-2.15%2,922,920.00-76.28%693,219.0136.80%948,323.6123.00%1,166,438.0416.00%1,353,068.138.00%1,461,313.58-100.00%Provisin ctas. de cobranza dudosa0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Sub total Neto ctas. por cob. comerc.5,638,003.8529.32%7,290,810.00-59.03%2,987,254.00-2.15%2,922,920.00-76.28%693,219.0136.80%948,323.6123.00%1,166,438.0416.00%1,353,068.138.00%1,461,313.58-100.00%Otras cuentas por cobrar1,553,066.5127.16%1,974,857.00-66.68%658,061.00-2.78%639,739.00-25.53%476,399.670.00%476,399.670.00%476,399.670.00%476,399.67-86.01%66,666.67-100.00%Cuentas por cobrar accionistas y personal 13,410.99-100.00%0.000.00%0.000.00%2,418.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Mercaderas1,385,966.2724.77%1,729,314.00-0.97%1,712,462.0021.68%2,083,654.005.40%2,196,117.8410.55%2,427,708.4421.08%2,939,423.8612.32%3,301,486.236.23%3,507,152.59-100.00%Productos terminados2,765,591.32-11.71%2,441,698.00-10.83%2,177,171.00-10.26%1,953,897.00124.79%4,392,235.6710.55%4,855,416.8921.08%5,878,847.7312.32%6,602,972.466.23%7,014,305.18-100.00%Product. en proceso1,400,856.2229.43%1,813,111.0019.26%2,162,311.00-13.07%1,879,652.00-0.69%1,866,700.1610.55%2,063,552.1821.08%2,498,510.2812.32%2,806,263.306.23%2,981,079.70-100.00%Sub productos7,580.72-19.12%6,131.0077.49%10,882.00136.05%25,687.0020.88%31,051.2010.55%34,325.6921.08%41,560.9112.32%46,680.166.23%49,588.10-100.00%Materias primas3,117,844.06-4.19%2,987,273.00-14.25%2,561,706.00-21.90%2,000,781.00-28.65%1,427,476.5910.55%1,578,010.4921.08%1,910,625.5112.32%2,145,966.056.23%2,279,649.18-100.00%Envases y embalajes283,866.624.47%296,560.00-16.07%248,910.00-1.44%245,320.0020.88%296,550.0610.55%327,822.6121.08%396,921.4712.32%445,812.126.23%473,584.02-100.00%Suministros diversos86,683.55-1.23%85,614.00-23.97%65,089.0041.83%92,315.0020.88%111,593.1010.55%123,361.1021.08%149,363.3012.32%167,761.076.23%178,211.76-100.00%Existencias por recibir584,039.5438.97%811,660.00166.52%2,163,240.00-62.91%802,348.00-17.89%658,835.3510.55%728,312.5321.08%881,827.1612.32%990,445.876.23%1,052,145.78-100.00%Provisin para desvalorizacin de existencias0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Sub total Existencias9,632,428.305.59%10,171,361.009.15%11,101,771.00-18.18%9,083,654.0020.88%10,980,559.9710.55%12,138,509.9321.08%14,697,080.2312.32%16,507,387.266.23%17,535,716.30-100.00%Impuestos por cobrar924,710.44-100.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Gastos Pagados por anticipado779,504.5447.27%1,148,015.00-5.03%1,090,286.0023.26%1,343,836.0026.13%1,695,006.60-47.60%888,114.3792.72%1,711,554.1812.11%1,918,841.15-29.18%1,358,853.24-100.00%Total Activo Corriente19,076,023.7012.33%21,427,614.00-22.44%16,619,349.00-10.20%14,924,069.00-5.50%14,103,500.493.93%14,658,113.3228.75%18,872,654.3632.08%24,927,280.6820.44%30,022,703.13-100.00%Activo No CorrienteIntereses por devengar en el L.P.0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Valores0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Cuentas por cobrar div.0.000.00%0.000.00%3,531,800.000.00%1,638,932.000.00%1,229,199.000.00%819,466.000.00%409,733.000.00%0.000.00%0.000.00%Inmuebles, maquinarias y equipos29,555,215.549.87%32,471,215.545.28%34,187,225.203.51%35,387,226.000.32%35,500,000.007.04%38,000,000.005.26%40,000,000.001.25%40,500,000.001.23%41,000,000.00-100.00%Depreciacin acumulada(17,034,592.50)4.95%(17,877,859.54)10.14%(19,691,389.00)14.70%(22,586,556.00)13.36%(25,604,056.00)12.62%(28,834,056.00)11.79%(32,234,056.00)10.68%(35,676,556.00)9.77%(39,161,556.00)-100.00%Sub total Inmueb., maq. y equipo neto12,520,623.0416.55%14,593,356.00-0.67%14,495,836.20-11.69%12,800,670.00-22.69%9,895,944.00-7.38%9,165,944.00-15.27%7,765,944.00-37.89%4,823,444.00-61.89%1,838,444.00-100.00%Intangibles286,174.97-60.85%112,043.00-47.30%59,046.00550.12%383,871.000.00%383,871.000.00%383,871.000.00%383,871.000.00%383,871.000.00%383,871.00-100.00%Amortizacin acumulada0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Sub total Intangibles neto286,174.97-60.85%112,043.00-47.30%59,046.00550.12%383,871.000.00%383,871.000.00%383,871.000.00%383,871.000.00%383,871.000.00%383,871.00-100.00%Cargas diferidas1,462,138.10-100.00%0.000.00%0.000.00%2,156,140.000.00%2,156,140.000.00%2,156,140.000.00%3,000,000.000.00%3,500,000.000.00%3,500,000.000.00%Total Activo No Corriente14,268,936.113.06%14,705,399.0022.99%18,086,682.20-6.12%16,979,613.00-19.52%13,665,154.00-8.34%12,525,421.00-7.71%11,559,548.00-24.67%8,707,315.00-34.28%5,722,315.00-100.00%
TOTAL ACTIVO33,344,959.818.36%36,133,013.00-3.95%34,706,031.20-8.07%31,903,682.00-12.96%27,768,654.49-2.11%27,183,534.3211.95%30,432,202.3610.52%33,634,595.686.27%35,745,018.13-100.00%
200020012002200320042005200620072008S/.%S/.%S/.%S/.%S/.%S/.%S/.%S/.%S/.%PASIVO Y PATRIMONIOPasivo corrienteSobregiros bancarios0.000.00%474,361.000.00%465,733.00-100.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Tributos por pagar220,877.82-100.00%0.000.00%0.000.00%188,510.000.00%156,955.150.00%200,548.200.00%237,282.940.00%309,236.840.00%361,060.020.00%Remunerac. y participac. por pagar58,567.88-100.00%0.000.00%0.000.00%210,925.000.00%328,372.590.00%195,536.050.00%402,914.380.00%617,498.320.00%743,992.860.00%Cuentas por pagar comerciales5,147,026.6022.89%6,325,385.004.32%6,598,856.00-23.75%5,031,810.0018.54%5,964,528.386.61%6,358,759.3725.63%7,988,203.948.99%8,706,293.543.66%9,024,964.41-100.00%Cuentas por pagar a afiliadas0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Otras cuentas por pagar0.000.00%848,828.00135.82%2,001,739.00281.54%7,637,366.000.00%2,005,060.250.00%2,005,060.250.00%4,069,714.250.00%4,135,429.470.00%2,566,775.380.00%Parte corriente de la deuda a L.P.10,467,804.77-18.70%8,510,547.00-19.82%6,823,901.00-100.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Beneficios sociales trabajadores0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Dividendos por Pagar0.000.00%0.000.00%0.000.00%464,386.000.00%464,386.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Otros pasivos corrientes0.000.00%0.000.00%0.000.00%159,672.000.00%0.000.00%674,599.370.00%1,390,054.620.00%2,130,369.220.00%2,566,775.380.00%Total Pasivo Corriente15,894,277.071.67%16,159,121.00-1.66%15,890,229.00-13.83%13,692,669.00-34.86%8,919,302.385.78%9,434,503.2449.33%14,088,170.1212.85%15,898,827.39-4.00%15,263,568.06-100.00%Pasivo no corrienteDeuda a Largo Plazo9,242,669.8817.17%10,830,073.00-15.65%9,135,680.00-12.21%8,020,241.00-25.00%6,015,180.75-33.33%4,010,120.50-50.00%2,005,060.25-100.00%0.000.00%0.000.00%Benef. sociales trabajadores233,909.19-100.00%0.000.00%0.000.00%185,116.000.00%185,116.000.00%185,116.000.00%185,116.000.00%185,116.000.00%185,116.000.00%Total Pasivo No Corriente9,476,579.0714.28%10,830,073.00-15.65%9,135,680.00-10.18%8,205,357.00-24.44%6,200,296.75-32.34%4,195,236.50-47.79%2,190,176.25-91.55%185,116.000.00%185,116.00-100.00%TOTAL PASIVO25,370,856.146.38%26,989,194.00-7.27%25,025,909.00-12.50%21,898,026.00-30.95%15,119,599.13-9.85%13,629,739.7419.43%16,278,346.37-1.19%16,083,943.39-3.95%15,448,684.06-100.00%Ganancias DiferidasOtras Ganancias Diferidas0.000.00%0.000.00%0.000.00%16,285.000.00%16,285.000.00%16,285.000.00%16,285.000.00%16,285.000.00%16,285.000.00%PatrimonioCapital social6,800,000.0028.83%8,760,586.000.00%8,760,586.006.16%9,300,000.000.00%9,300,000.000.00%9,300,000.000.00%9,300,000.000.00%9,300,000.000.00%9,300,000.00-100.00%Capital adicional0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Accionariado laboral0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Exced. de revaluacin0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Reservas17,187.5916.62%20,045.000.00%20,045.000.00%20,045.000.00%20,045.000.00%20,045.000.00%20,045.000.00%20,045.000.00%20,045.00-100.00%Resultados acumulados0.000.00%363,188.00147.67%899,491.00-100.00%0.000.00%669,326.000.00%2,643,399.370.00%1,574,065.210.00%3,243,460.780.00%4,970,861.510.00%Resultado del perodo1,156,916.08-100.00%0.000.00%0.000.00%669,326.000.00%2,643,399.370.00%1,574,065.210.00%3,243,460.780.00%4,970,861.510.00%5,989,142.560.00%Total Patrimonio Neto7,974,103.6714.67%9,143,819.005.87%9,680,122.003.19%9,989,371.0026.46%12,632,770.377.16%13,537,509.574.43%14,137,570.9924.03%17,534,367.2915.66%20,280,049.07-100.00%
TOTAL PASIVO Y PATRIMONIO33,344,959.818.36%36,133,013.00-3.95%34,706,031.00-8.07%31,903,682.00-12.96%27,768,654.50-2.11%27,183,534.3211.95%30,432,202.3610.52%33,634,595.696.27%35,745,018.13-100.00%
ARTICULOS DE OFICINA SAC ANEXO 3
ANALISIS EVOLUTIVOBALANCE GENERALExpresado en S/.
200020012002200320042005200620072008S/.%S/.%S/.%S/.S/.S/.S/.S/.S/. ACTIVOActivo CorrienteCaja y bancos534,899.0757.52%842,571.0046.19%781,977.0074.15%931,502.00-72.27%258,315.24-19.96%206,765.74297.16%821,182.24468.89%4,671,584.48105.50%9,600,153.34-100.00%Cuentas por cobrar comerciales5,638,003.8529.32%7,290,810.00-47.02%2,987,254.00-48.16%2,922,920.00-76.28%693,219.0136.80%948,323.6123.00%1,166,438.0416.00%1,353,068.138.00%1,461,313.58-100.00%Provisin ctas. de cobranza dudosa0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Sub total Neto ctas. por cob. comerc.5,638,003.8529.32%7,290,810.00-47.02%2,987,254.00-48.16%2,922,920.00-76.28%693,219.0136.80%948,323.6123.00%1,166,438.0416.00%1,353,068.138.00%1,461,313.58-100.00%Otras cuentas por cobrar1,553,066.5127.16%1,974,857.00-57.63%658,061.00-58.81%639,739.00-25.53%476,399.670.00%476,399.670.00%476,399.670.00%476,399.67-86.01%66,666.67-100.00%Cuentas por cobrar accionistas y personal 13,410.99-100.00%0.00-100.00%0.00-81.97%2,418.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Mercaderas1,385,966.2724.77%1,729,314.0023.56%1,712,462.0050.34%2,083,654.005.40%2,196,117.8410.55%2,427,708.4421.08%2,939,423.8612.32%3,301,486.236.23%3,507,152.59-100.00%Productos terminados2,765,591.32-11.71%2,441,698.00-21.28%2,177,171.00-29.35%1,953,897.00124.79%4,392,235.6710.55%4,855,416.8921.08%5,878,847.7312.32%6,602,972.466.23%7,014,305.18-100.00%Product. en proceso1,400,856.2229.43%1,813,111.0054.36%2,162,311.0034.18%1,879,652.00-0.69%1,866,700.1610.55%2,063,552.1821.08%2,498,510.2812.32%2,806,263.306.23%2,981,079.70-100.00%Sub productos7,580.72-19.12%6,131.0043.55%10,882.00238.85%25,687.0020.88%31,051.2010.55%34,325.6921.08%41,560.9112.32%46,680.166.23%49,588.10-100.00%Materias primas3,117,844.06-4.19%2,987,273.00-17.84%2,561,706.00-35.83%2,000,781.00-28.65%1,427,476.5910.55%1,578,010.4921.08%1,910,625.5112.32%2,145,966.056.23%2,279,649.18-100.00%Envases y embalajes283,866.624.47%296,560.00-12.31%248,910.00-13.58%245,320.0020.88%296,550.0610.55%327,822.6121.08%396,921.4712.32%445,812.126.23%473,584.02-100.00%Suministros diversos86,683.55-1.23%85,614.00-24.91%65,089.006.50%92,315.0020.88%111,593.1010.55%123,361.1021.08%149,363.3012.32%167,761.076.23%178,211.76-100.00%Existencias por recibir584,039.5438.97%811,660.00270.39%2,163,240.0037.38%802,348.00-17.89%658,835.3510.55%728,312.5321.08%881,827.1612.32%990,445.876.23%1,052,145.78-100.00%Provisin para desvalorizacin de existencias0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Sub total Existencias9,632,428.305.59%10,171,361.0015.25%11,101,771.00-5.70%9,083,654.0020.88%10,980,559.9710.55%12,138,509.9321.08%14,697,080.2312.32%16,507,387.266.23%17,535,716.30-100.00%Impuestos por cobrar924,710.44-100.00%0.00-100.00%0.00-100.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Gastos Pagados por anticipado779,504.5447.27%1,148,015.0039.87%1,090,286.0072.40%1,343,836.0026.13%1,695,006.60-47.60%888,114.3792.72%1,711,554.1812.11%1,918,841.15-29.18%1,358,853.24-100.00%Total Activo Corriente19,076,023.7012.33%21,427,614.00-12.88%16,619,349.00-21.77%14,924,069.00-5.50%14,103,500.493.93%14,658,113.3228.75%18,872,654.3632.08%24,927,280.6820.44%30,022,703.13-100.00%Activo No CorrienteIntereses por devengar en el L.P.0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Valores0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Cuentas por cobrar div.0.000.00%0.000.00%3,531,800.000.00%1,638,932.000.00%1,229,199.000.00%819,466.000.00%409,733.000.00%0.000.00%0.000.00%Inmuebles, maquinarias y equipos29,555,215.549.87%32,471,215.5415.67%34,187,225.2019.73%35,387,226.000.32%35,500,000.007.04%38,000,000.005.26%40,000,000.001.25%40,500,000.001.23%41,000,000.00-100.00%Depreciacin acumulada(17,034,592.50)4.95%(17,877,859.54)15.60%(19,691,389.00)32.59%(22,586,556.00)13.36%(25,604,056.00)12.62%(28,834,056.00)11.79%(32,234,056.00)10.68%(35,676,556.00)9.77%(39,161,556.00)-100.00%Sub total Inmueb., maq. y equipo neto12,520,623.0416.55%14,593,356.0015.78%14,495,836.202.24%12,800,670.00-22.69%9,895,944.00-7.38%9,165,944.00-15.27%7,765,944.00-37.89%4,823,444.00-61.89%1,838,444.00-100.00%Intangibles286,174.97-60.85%112,043.00-79.37%59,046.0034.14%383,871.000.00%383,871.000.00%383,871.000.00%383,871.000.00%383,871.000.00%383,871.00-100.00%Amortizacin acumulada0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Sub total Intangibles neto286,174.97-60.85%112,043.00-79.37%59,046.0034.14%383,871.000.00%383,871.000.00%383,871.000.00%383,871.000.00%383,871.000.00%383,871.00-100.00%Cargas diferidas1,462,138.10-100.00%0.00-100.00%0.0047.46%2,156,140.000.00%2,156,140.000.00%2,156,140.000.00%3,000,000.000.00%3,500,000.000.00%3,500,000.000.00%Total Activo No Corriente14,268,936.113.06%14,705,399.0026.76%18,086,682.2019.00%16,979,613.00-19.52%13,665,154.00-8.34%12,525,421.00-7.71%11,559,548.00-24.67%8,707,315.00-34.28%5,722,315.00-100.00%
TOTAL ACTIVO33,344,959.818.36%36,133,013.004.08%34,706,031.20-4.32%31,903,682.00-12.96%27,768,654.49-2.11%27,183,534.3211.95%30,432,202.3610.52%33,634,595.686.27%35,745,018.13-100.00%
200020012002200320042005200620072008S/.%S/.%S/.%S/.%S/.%S/.%S/.%S/.%S/.%PASIVO Y PATRIMONIOPasivo corrienteSobregiros bancarios0.000.00%474,361.000.00%465,733.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Tributos por pagar220,877.82-100.00%0.00-100.00%0.00-14.65%188,510.000.00%156,955.150.00%200,548.200.00%237,282.940.00%309,236.840.00%361,060.020.00%Remunerac. y participac. por pagar58,567.88-100.00%0.00-100.00%0.00260.14%210,925.000.00%328,372.590.00%195,536.050.00%402,914.380.00%617,498.320.00%743,992.860.00%Cuentas por pagar comerciales5,147,026.6022.89%6,325,385.0028.21%6,598,856.00-2.24%5,031,810.0018.54%5,964,528.386.61%6,358,759.3725.63%7,988,203.948.99%8,706,293.543.66%9,024,964.41-100.00%Cuentas por pagar a afiliadas0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Otras cuentas por pagar0.000.00%848,828.000.00%2,001,739.000.00%7,637,366.000.00%2,005,060.250.00%2,005,060.250.00%4,069,714.250.00%4,135,429.470.00%2,566,775.380.00%Parte corriente de la deuda a L.P.10,467,804.77-18.70%8,510,547.00-34.81%6,823,901.00-100.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Beneficios sociales trabajadores0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Dividendos por Pagar0.000.00%0.000.00%0.000.00%464,386.000.00%464,386.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Otros pasivos corrientes0.000.00%0.000.00%0.000.00%159,672.000.00%0.000.00%674,599.370.00%1,390,054.620.00%2,130,369.220.00%2,566,775.380.00%Total Pasivo Corriente15,894,277.071.67%16,159,121.00-0.03%15,890,229.00-13.85%13,692,669.00-34.86%8,919,302.385.78%9,434,503.2449.33%14,088,170.1212.85%15,898,827.39-4.00%15,263,568.06-100.00%Pasivo no corrienteDeuda a Largo Plazo9,242,669.8817.17%10,830,073.00-1.16%9,135,680.00-13.23%8,020,241.00-25.00%6,015,180.75-33.33%4,010,120.50-50.00%2,005,060.25-100.00%0.00ERROR:#DIV/0!0.00ERROR:#DIV/0!Benef. sociales trabajadores233,909.19-100.00%0.00-100.00%0.00-20.86%185,116.000.00%185,116.000.00%185,116.000.00%185,116.000.00%185,116.000.00%185,116.000.00%Total Pasivo No Corriente9,476,579.0714.28%10,830,073.00-3.60%9,135,680.00-13.41%8,205,357.00-24.44%6,200,296.75-32.34%4,195,236.50-47.79%2,190,176.25-91.55%185,116.000.00%185,116.00-100.00%TOTAL PASIVO25,370,856.146.38%26,989,194.00-1.36%25,025,909.00-13.69%21,898,026.00-30.95%15,119,599.13-9.85%13,629,739.7419.43%16,278,346.37-1.19%16,083,943.39-3.95%15,448,684.06-100.00%Ganancias DiferidasOtras Ganancias Diferidas0.000.00%0.000.00%0.000.00%16,285.000.00%16,285.000.00%16,285.000.00%16,285.000.00%16,285.000.00%16,285.000.00%PatrimonioCapital social6,800,000.0028.83%8,760,586.0028.83%8,760,586.0036.76%9,300,000.000.00%9,300,000.000.00%9,300,000.000.00%9,300,000.000.00%9,300,000.000.00%9,300,000.00-100.00%Capital adicional0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Accionariado laboral0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Exced. de revaluacin0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Reservas17,187.5916.62%20,045.0016.62%20,045.0016.62%20,045.000.00%20,045.000.00%20,045.000.00%20,045.000.00%20,045.000.00%20,045.00-100.00%Resultados acumulados0.000.00%363,188.000.00%899,491.000.00%0.000.00%669,326.000.00%2,643,399.370.00%1,574,065.210.00%3,243,460.780.00%4,970,861.510.00%Resultado del perodo1,156,916.08-100.00%0.00-100.00%0.00-42.15%669,326.000.00%2,643,399.370.00%1,574,065.210.00%3,243,460.780.00%4,970,861.510.00%5,989,142.560.00%Total Patrimonio Neto7,974,103.6714.67%9,143,819.0021.39%9,680,122.0025.27%9,989,371.0026.46%12,632,770.377.16%13,537,509.574.43%14,137,570.9924.03%17,534,367.2915.66%20,280,049.07-100.00%
TOTAL PASIVO Y PATRIMONIO33,344,959.818.36%36,133,013.004.08%34,706,031.00-4.32%31,903,682.00-12.96%27,768,654.50-2.11%27,183,534.3211.95%30,432,202.3610.52%33,634,595.696.27%35,745,018.13-100.00%
FC
FLUJO DE CAJA
2003DIC2004DIC2005DIC2006DIC2007DIC2008Efectivo Disponible (a principio del mes)931,502931,502258,315206,766821,1824,671,584
INGRESO DE EFECTIVOVentas comerciales al contado24,955,88426,553,06132,660,26537,885,90840,916,780Cobranza de cuentas por cobrar comerciales2,922,920693,21910,548,329948,32411,124,7791,166,43813,779,1421,353,06816,050,1871,461,31417,427,517Otras cuentas por cobrar639,73966,6671,373,07266,667800,00066,667800,00066,667800,00066,667800,000Cuentas por cobrar accionistas y personal2,4182,4180000Cuenta por cobrar diversa a LP1,638,9320409,733409,733409,733409,733TOTAL DE INGRESOS DE EFECTIVO5,204,00936,879,70438,477,84047,239,40754,736,09559,144,298Efectivo Total Disponible (antes de los retiros)6,135,51137,811,20638,736,15547,446,17355,557,27763,815,882
SALIDA DE EFECTIVOCtas por pagar Comerciales5,031,8105,964,52822,925,3956,358,75925,040,8067,988,20430,323,3718,706,29434,107,0859,024,96435,781,187Remuneraciones y Particip.210,92502,742,02502,859,47302,726,63602,934,01403,148,598Gastos Administ0409,7980653,67501,357,38101,734,78101,887,659Gastos Vtas01,839,35402,176,79402,914,61103,449,61403,731,624Impuestos188,510156,9551,883,462200,5482,406,578237,2832,847,395309,2373,710,842361,0604,332,720Otros pasivos corrientes159,6720159,6720623,1650623,1650623,1650623,165Otros cuentas por pagar7,637,36607,637,3660002,064,65402,130,36902,566,775Dividendos por Pagar464,38600464,386000000Otros cuentas x pagar LP8,020,2412,005,060002,005,06002,005,06002,005,06002,005,060Activo Fijo112,7742,500,0002,000,000500,000500,000SUBTOTAL21,712,91037,709,84638,729,93846,862,27451,194,93054,576,789TOTAL DE SALIDAS DE EFECTIVO37,552,89138,529,38946,624,99150,885,69354,215,729
Posicin de Efectivo al culminar el ao258,315206,766821,1824,671,5849,600,153
DATOS ADICIONALESIncremento ventas14.0%14.0%23.0%16.0%8.0%Volumen de ventas29,188,16933,274,51337,932,94446,657,52254,122,72558,452,543Vta Comerciales (al contado)75%24,955,88470%26,553,06170%32,660,26570%37,885,90870%40,916,780Cuentas por cobrar Comerciales (cdto. 30 dias)25%8,318,62830%11,379,88330%13,997,25630%16,236,81830%17,535,763
Costo de Ventas66%21,961,17864.0%24,277,08463.0%29,394,23961.0%33,014,86260.0%35,071,526
Inventario disponible 9,083,65410,980,58912,138,54214,697,11916,507,43117,535,763Mercaderas 23%2,083,65420%2,196,11820%2,427,70820%2,939,42420%3,301,48620%3,507,153Productos terminados 22%1,953,897.0040%4,392,23640%4,855,41740%5,878,84840%6,602,97240%7,014,305Productos en proceso 21%1,879,65217%1,866,70017%2,063,55217%2,498,51017%2,806,26317%2,981,080Subproductos 0%25,6870%31,0510%34,3260%41,5610%46,6800%49,588Materias primas 22%2,000,78113%1,427,47713%1,578,01013%1,910,62613%2,145,96613%2,279,649Envases y embalajes 3%245,3203%296,5503%327,8233%396,9213%445,8123%473,584Suministros diversos 1%92,3151%111,5931%123,3611%149,3631%167,7611%178,212Existencias por recibir 9%802,3486%658,8356%728,3136%881,8276%990,4466%1,052,146
Compras Netas 90 dias23,858,11425,435,03731,952,81634,825,17436,099,858
Gastos Administ7.00%2,329,2167.00%2,655,3067.00%3,266,0277.00%3,788,5917.00%4,091,678Gastos Vtas8.00%2,661,9618.00%3,034,6368.00%3,732,6028.00%4,329,8188.00%4,676,20315.00%4,991,17715.00%5,689,94215.00%6,998,62815.00%8,118,40915.00%8,767,881Gastos Financieros2,492,6590623,165623,165623,165623,165
Activos%% Deprec.% PromedioEdificaciones40%5%2%Muebles5%10%1%Carros 5%20%1%Equipos50%10%5%Total100%9%
Participacin de TrabajadoresEmp. Comercial8%
3.5 EST PERD y GAN
ARTICULOS DE OFICINA SAC ANEXO 4
ANALISIS VERTICALESTADO DE RESULTADOS POR LOS PERIODOS TERMINADOS ENExpresado en S/.
200020012002200320042005200620072008S/.%S/.%S/.%S/.%S/.%S/.%S/.%S/.%S/.%
Ventas brutas21,299,016.10100.00%25,442,800.00100.00%29,461,868.00100.00%29,188,169.00100.45%33,274,512.66100.00%37,932,944.43100.00%46,657,521.65100.00%54,122,725.12100.00%58,452,543.13100.00%Devoluc., desctos. y rebajas concedidos0.000.00%0.000.00%0.000.00%(130,721.00)-0.45%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Ventas Netas21,299,016.10100.00%25,442,800.00100.00%29,461,868.00100.00%29,057,448.00100.00%33,274,512.66100.00%37,932,944.43100.00%46,657,521.65100.00%54,122,725.12100.00%58,452,543.13100.00%
Costos de ventas(13,979,870.31)-65.64%(16,839,127.00)-66.18%(19,470,954.00)-66.09%(20,070,057.00)-69.07%(21,961,178.36)-66.00%(24,277,084.44)-64.00%(29,394,238.64)-63.00%(33,014,862.32)-61.00%(35,071,525.88)-60.00%Margen Bruto7,319,145.7934.36%8,603,673.0033.82%9,990,914.0033.91%8,987,391.0030.93%11,313,334.3034.00%13,655,860.0036.00%17,263,283.0137.00%21,107,862.8039.00%23,381,017.2540.00%
Gastos de administracin(2,126,225.60)-9.98%(2,322,662.00)-9.13%(3,166,521.00)-10.75%(3,999,552.00)-13.76%(2,329,215.89)-7.00%(2,655,306.11)-7.00%(3,266,026.52)-7.00%(3,788,590.76)-7.00%(4,091,678.02)-7.00%Gastos de ventas(1,180,000.03)-5.54%(2,891,878.00)-11.37%(3,697,375.00)-12.55%(1,822,363.00)-6.27%(2,661,961.01)-8.00%(3,034,635.55)-8.00%(3,732,601.73)-8.00%(4,329,818.01)-8.00%(4,676,203.45)-8.00%Sub total Gastos Operativos(3,306,225.63)-15.52%(5,214,540.00)-20.50%(6,863,896.00)-23.30%(5,821,915.00)-20.04%(4,991,176.90)-15.00%(5,689,941.66)-15.00%(6,998,628.25)-15.00%(8,118,408.77)-15.00%(8,767,881.47)-15.00%Resultado Operativo4,012,920.1618.84%3,389,133.0013.32%3,127,018.0010.61%3,165,476.0010.89%6,322,157.4119.00%7,965,918.3321.00%10,264,654.7622.00%12,989,454.0324.00%14,613,135.7825.00%
Ingresos financieros1,788,792.698.40%0.000.00%244,107.000.83%1,585,445.005.46%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Gastos financieros(5,072,357.77)-23.81%(2,891,186.00)-11.36%(3,178,675.00)-10.79%(3,439,565.00)-11.84%0.000.00%(623,164.73)-1.64%(623,164.73)-1.34%(623,164.73)-1.15%(623,164.73)-1.07%Ingresos varios580,669.872.73%916,864.003.60%1,307,932.004.44%422,517.001.45%800,000.002.40%800,000.002.11%800,000.001.71%800,000.001.48%800,000.001.37%Gastos varios(153,108.87)-0.72%0.000.00%(1,286,438.00)-4.37%(1,064,547.00)-3.66%(3,017,500.00)-9.07%(5,698,552.98)-15.02%(5,405,060.25)-11.58%(5,447,560.25)-10.07%(5,490,060.25)-9.39%Sub total Otros ingresos y gastos(2,856,004.08)-13.41%(1,974,322.00)-7.76%(2,913,074.00)-9.89%(2,496,150.00)-8.59%(2,217,500.00)-6.66%(5,521,717.70)-14.56%(5,228,224.98)-11.21%(5,270,724.98)-9.74%(5,313,224.98)-9.09%Resultado antes del REI1,156,916.085.43%1,414,811.005.56%213,944.000.73%669,326.002.30%4,104,657.4112.34%2,444,200.636.44%5,036,429.7910.79%7,718,729.0514.26%9,299,910.8115.91%
Resultado por Exposicin a la Inflacin0.000.00%(1,051,623.00)-4.13%345,467.001.17%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%Res. antes de Partic. e Imptos.1,156,916.085.43%363,188.001.43%559,411.001.90%669,326.002.30%4,104,657.4112.34%2,444,200.636.44%5,036,429.7910.79%7,718,729.0514.26%9,299,910.8115.91%
Participacin laboral0.000.00%0.000.00%(6,245.00)-0.02%0.000.00%(328,372.59)-0.99%(195,536.05)-0.52%(402,914.38)-0.86%(617,498.32)-1.14%(743,992.86)-1.27%Resultado antes de impuestos1,156,916.085.43%363,188.001.43%553,166.001.88%669,326.002.30%3,776,284.8111.35%2,248,664.585.93%4,633,515.409.93%7,101,230.7313.12%8,555,917.9414.64%
Impuesto a la Renta de 3ra. Categora0.000.00%0.000.00%(16,863.00)-0.06%0.000.00%-1,132,885.44-3.40%-674,599.37-1.78%-1,390,054.62-2.98%-2,130,369.22-3.94%-2,566,775.38-4.39%Resultado Neto del Perodo1,156,916.085.43%363,188.001.43%536,303.001.82%669,326.002.30%2,643,399.377.94%1,574,065.214.15%3,243,460.786.95%4,970,861.519.18%5,989,142.5610.25%
ANEXO 5
ANALISIS HORIZONTALESTADO DE RESULTADOS POR LOS PERIODOS TERMINADOS ENExpresado en S/.
200020012002200320042005200620072008S/.%S/.%S/.%S/.%S/.%S/.%S/.%S/.%S/.
Ventas brutas21,299,016.1019.46%25,442,800.0015.80%29,461,868.00-0.93%29,188,169.0014.00%33,274,512.6614.00%37,932,944.4323.00%46,657,521.6516.00%54,122,725.128.00%58,452,543.13 Devoluc., desctos. y rebajas concedidos0.000.00%0.000.00%0.000.00%(130,721.00)0.00%0.000.00%0.000.00%0.000.00%0.000.00%0.00Ventas Netas21,299,016.1019.46%25,442,800.0015.80%29,461,868.00-1.37%29,057,448.0014.51%33,274,512.6614.00%37,932,944.4323.00%46,657,521.6516.00%54,122,725.128.00%58,452,543.13 Costos de ventas(13,979,870.31)20.45%(16,839,127.00)15.63%(19,470,954.00)3.08%(20,070,057.00)9.42%(21,961,178.36)10.55%(24,277,084.44)21.08%(29,394,238.64)12.32%(33,014,862.32)6.23%(35,071,525.88)Margen Bruto7,319,145.7917.55%8,603,673.0016.12%9,990,914.00-10.04%8,987,391.0025.88%11,313,334.3020.71%13,655,860.0026.42%17,263,283.0122.27%21,107,862.8010.77%23,381,017.25 Gastos de administracin(2,126,225.60)9.24%(2,322,662.00)36.33%(3,166,521.00)26.31%(3,999,552.00)-41.76%(2,329,215.89)14.00%(2,655,306.11)23.00%(3,266,026.52)16.00%(3,788,590.76)8.00%(4,091,678.02)Gastos de ventas(1,180,000.03)145.07%(2,891,878.00)27.85%(3,697,375.00)-50.71%(1,822,363.00)46.07%(2,661,961.01)14.00%(3,034,635.55)23.00%(3,732,601.73)16.00%(4,329,818.01)8.00%(4,676,203.45)Sub total Gastos Operativos(3,306,225.63)57.72%(5,214,540.00)31.63%(6,863,896.00)-15.18%(5,821,915.00)-14.27%(4,991,176.90)14.00%(5,689,941.66)23.00%(6,998,628.25)16.00%(8,118,408.77)8.00%(8,767,881.47)Resultado Operativo4,012,920.16-15.54%3,389,133.00-7.73%3,127,018.001.23%3,165,476.0099.72%6,322,157.4126.00%7,965,918.3328.86%10,264,654.7626.55%12,989,454.0312.50%14,613,135.78 Ingresos financieros1,788,792.69-100.00%0.000.00%244,107.00549.49%1,585,445.00-100.00%0.000.00%0.000.00%0.000.00%0.000.00%0.00Gastos financieros(5,072,357.77)-43.00%(2,891,186.00)9.94%(3,178,675.00)8.21%(3,439,565.00)-100.00%0.000.00%(623,164.73)0.00%(623,164.73)0.00%(623,164.73)0.00%(623,164.73)Ingresos varios580,669.8757.90%916,864.0042.65%1,307,932.00-67.70%422,517.0089.34%800,000.000.00%800,000.000.00%800,000.000.00%800,000.000.00%800,000.00Gastos varios(153,108.87)-100.00%0.000.00%(1,286,438.00)-17.25%(1,064,547.00)183.45%(3,017,500.00)88.85%(5,698,552.98)-5.15%(5,405,060.25)0.79%(5,447,560.25)0.78%(5,490,060.25)Sub total Otros ingresos y gastos(2,856,004.08)-30.87%(1,974,322.00)47.55%(2,913,074.00)-14.31%(2,496,150.00)-11.16%(2,217,500.00)149.01%(5,521,717.70)-5.32%(5,228,224.98)0.81%(5,270,724.98)0.81%(5,313,224.98)Resultado antes del REI1,156,916.0822.29%1,414,811.00-84.88%213,944.00212.85%669,326.00513.25%4,104,657.41-40.45%2,444,200.63106.06%5,036,429.7953.26%7,718,729.0520.49%9,299,910.81 Resultado por Exposicin a la Inflacin0.000.00%(1,051,623.00)0.00%345,467.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.00Res. antes de Partic. e Imptos.1,156,916.08-68.61%363,188.0054.03%559,411.0019.65%669,326.00513.25%4,104,657.41-40.45%2,444,200.63106.06%5,036,429.7953.26%7,718,729.0520.49%9,299,910.81 Participacin laboral0.000.00%0.000.00%(6,245.00)0.00%0.000.00%(328,372.59)0.00%(195,536.05)0.00%(402,914.38)0.00%(617,498.32)0.00%(743,992.86)Resultado antes de impuestos1,156,916.08-68.61%363,188.0052.31%553,166.0021.00%669,326.00464.19%3,776,284.81-40.45%2,248,664.58106.06%4,633,515.4053.26%7,101,230.7320.49%8,555,917.94 Impuesto a la Renta de 3ra. Categora0.000.00%0.000.00%(16,863.00)0.00%0.000.00%(1,132,885.44)0.00%(674,599.37)0.00%(1,390,054.62)0.00%(2,130,369.22)0.00%(2,566,775.38)Resultado Neto del Perodo1,156,916.08-68.61%363,188.0047.67%536,303.0024.80%669,326.00294.93%2,643,399.37-40.45%1,574,065.21106.06%3,243,460.7853.26%4,970,861.5120.49%5,989,142.56
ANALISIS EVOLUTIVOESTADO DE RESULTADOS POR LOS PERIODOS TERMINADOS ENExpresado en S/.
200020012002200320042005200620072008S/.%S/.%S/.%S/.%S/.%S/.%S/.%S/.%S/.
Ventas brutas21,299,016.1019.46%25,442,800.0038.33%29,461,868.0037.04%29,188,169.0030.78%33,274,512.6628.75%37,932,944.4359.85%46,657,521.6562.66%54,122,725.1254.09%58,452,543.13Devoluc., desctos. y rebajas concedidos0.000.00%0.000.00%0.000.00%(130,721.00)0.00%0.000.00%0.000.00%0.000.00%0.000.00%0.00Ventas Netas21,299,016.1019.46%25,442,800.0038.33%29,461,868.0036.43%29,057,448.0030.78%33,274,512.6628.75%37,932,944.4360.57%46,657,521.6562.66%54,122,725.1254.09%58,452,543.13 Costos de ventas(13,979,870.31)20.45%(16,839,127.00)39.28%(19,470,954.00)43.56%(20,070,057.00)30.42%(21,961,178.36)24.68%(24,277,084.44)46.46%(29,394,238.64)50.33%(33,014,862.32)44.46%(35,071,525.88)Margen Bruto7,319,145.7917.55%8,603,673.0036.50%9,990,914.0022.79%8,987,391.0031.49%11,313,334.3036.68%13,655,860.0092.08%17,263,283.0186.58%21,107,862.8071.22%23,381,017.25 Gastos de administracin(2,126,225.60)9.24%(2,322,662.00)48.93%(3,166,521.00)88.11%(3,999,552.00)0.28%(2,329,215.89)-16.14%(2,655,306.11)-18.34%(3,266,026.52)62.66%(3,788,590.76)54.09%(4,091,678.02)Gastos de ventas(1,180,000.03)145.07%(2,891,878.00)213.34%(3,697,375.00)54.44%(1,822,363.00)-7.95%(2,661,961.01)-17.92%(3,034,635.55)104.82%(3,732,601.73)62.66%(4,329,818.01)54.09%(4,676,203.45)Sub total Gastos Operativos(3,306,225.63)57.72%(5,214,540.00)107.61%(6,863,896.00)76.09%(5,821,915.00)-4.28%(4,991,176.90)-17.10%(5,689,941.66)20.21%(6,998,628.25)62.66%(8,118,408.77)54.09%(8,767,881.47)Resultado Operativo4,012,920.16-15.54%3,389,133.00-22.08%3,127,018.00-21.12%3,165,476.0086.54%6,322,157.41154.74%7,965,918.33224.27%10,264,654.76105.46%12,989,454.0383.45%14,613,135.78 Ingresos financieros1,788,792.69-100.00%0.00-86.35%244,107.00-11.37%1,585,445.00ERROR:#DIV/0!0.00-100.00%0.00-100.00%0.000.00%0.000.00%0.00Gastos financieros(5,072,357.77)-43.00%(2,891,186.00)-37.33%(3,178,675.00)-32.19%(3,439,565.00)-100.00%0.00-80.40%(623,164.73)-81.88%(623,164.73)0.00%(623,164.73)0.00%(623,164.73)Ingresos varios580,669.8757.90%916,864.00125.25%1,307,932.00-27.24%422,517.00-12.75%800,000.00-38.83%800,000.0089.34%800,000.000.00%800,000.000.00%800,000.00Gastos varios(153,108.87)-100.00%0.00740.21%(1,286,438.00)595.29%(1,064,547.00)ERROR:#DIV/0!(3,017,500.00)342.97%(5,698,552.98)407.73%(5,405,060.25)80.53%(5,447,560.25)-3.66%(5,490,060.25)Sub total Otros ingresos y gastos(2,856,004.08)-30.87%(1,974,322.00)2.00%(2,913,074.00)-12.60%(2,496,150.00)12.32%(2,217,500.00)89.55%(5,521,717.70)109.45%(5,228,224.98)137.69%(5,270,724.98)-3.78%(5,313,224.98)Resultado antes del REI1,156,916.0822.29%1,414,811.00-81.51%213,944.00-42.15%669,326.00190.12%4,104,657.411042.45%2,444,200.63652.46%5,036,429.7988.05%7,718,729.05280.49%9,299,910.81 Resultado por Exposicin a la Inflacin0.000.00%(1,051,623.00)0.00%345,467.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.000.00%0.00Res. antes de Partic. e Imptos.1,156,916.08-68.61%363,188.00-51.65%559,411.00-42.15%669,326.001030.17%4,104,657.41336.92%2,444,200.63652.46%5,036,429.7988.05%7,718,729.05280.49%9,299,910.81 Participacin laboral0.000.00%0.000.00%(6,245.00)0.00%0.000.00%(328,372.59)0.00%(195,536.05)0.00%(402,914.38)0.00%(617,498.32)0.00%(743,992.86)Resultado antes de impuestos1,156,916.08-68.61%363,188.00-52.19%553,166.00-42.15%669,326.00939.76%3,776,284.81306.51%2,248,664.58592.27%4,633,515.4088.05%7,101,230.73280.49%8,555,917.94 Impuesto a la Renta de 3ra. Categora0.000.00%0.000.00%(16,863.00)0.00%0.000.00%(1,132,885.44)0.00%(674,599.37)0.00%(1,390,054.62)0.00%(2,130,369.22)0.00%(2,566,775.38)Resultado Neto del Perodo1,156,916.08-68.61%363,188.00-53.64%536,303.00-42.15%669,326.00627.83%2,643,399.37193.50%1,574,065.21384.59%3,243,460.7888.05%4,970,861.51280.49%5,989,142.56
3.6 ANALISIS DE RATIOSARTICULOS DE OFICINA SAC ANEXOS 7ANALISIS DE RATIOS
RATIOS DE LIQUIDEZ2000200120022003
LIQUIDEZ CORRIENTE o GENERAL1.151.250.980.99
ACT CTE - GTOS PAG x ANTICIPADO18,296,519.1620,279,599.0015,529,063.0013,580,233.00 PASIVO CORRIENTE15,894,277.0716,159,121.0015,890,229.0013,692,669.00
LIQUIDEZ ACIDA0.550.630.280.33
ACT CTE - GTOS PAG x ANT - EXISTENCIAS8,664,090.8610,108,238.004,427,292.004,496,579.00 PASIVO CORRIENTE15,894,277.0716,159,121.0015,890,229.0013,692,669.00
PRUEBA SEVERA0.190.170.090.11
ACT CTE - GTOS PAG x ANT - EXIST- CTAS x COB COM3,026,087.012,817,428.001,440,038.001,573,659.00 PASIVO CORRIENTE15,894,277.0716,159,121.0015,890,229.0013,692,669.00
CAPITAL DE TRABAJO0.150.25(0.02)(0.01)
CAPITAL DE TRABAJO2,402,242.094,120,478.00(361,166.00)(112,436.00) PASIVO CORRIENTE15,894,277.0716,159,121.0015,890,229.0013,692,669.00
ARTICULOS DE OFICINA SAC ANEXO 8RATIOS DE GESTION2000200120022003
ROTACION CUENTAS POR COBRAR95916337dsdsdsdsVENTAS NETAS21,299,016.1025,442,800.0029,461,868.0029,057,448.00PROMEDIO DE CUENTAS POR COBRAR5,638,003.856,464,406.935,139,032.002,955,087.00
ROTACION DE INVENTARIOS248212197181dsdsdsdsCOSTO DE VENTAS13,979,870.3116,839,127.0019,470,954.0020,070,057.00PROM INVENTARIOS9,632,428.309,901,894.6510,636,566.0010,092,712.50
ROTACION CAPITAL DE TRABAJO4158(4)(1)dsdsdsdsVENTAS NETAS21,299,016.1025,442,800.0029,461,868.0029,057,448.00CAPITAL DE TRABAJO2,402,242.094,120,478.00(361,166.00)(112,436.00)
ROTACION DE ACTIVO FIJO212206177159dsdsdsdsVENTAS NETAS21,299,016.1025,442,800.0029,461,868.0029,057,448.00ACTIVOS FIJOS12,520,623.0414,593,356.0014,495,836.0012,800,670.00ARTICULOS DE OFICINA SAC ANEXO 9RATIOS DE ENDEUDAMIENTO2000200120022003
DEPENDENCIA FINANCIERA76.09%74.69%72.11%68.64%
PASIVO CTE + PASIVO NO CTE25,370,856.1426,989,194.0025,025,909.0021,898,026.00 ACTIVO TOTAL (NETO)33,344,959.8136,133,013.0034,706,031.0031,903,682.00
ENDEUDAMIENTO A LARGO PLAZO52.33%55.28%54.21%57.03%
PASIVO NO CTE + PATRIMONIO (NETO)17,450,682.7419,973,892.0018,815,802.0018,194,728.00 ACTIVO TOTAL (NETO)33,344,959.8136,133,013.0034,706,031.0031,903,682.00
ENDEUDAMIENTO PATRIMONIAL318.17%295.16%258.53%219.21%
PASIVO CTE + PASIVO NO CTE25,370,856.1426,989,194.0025,025,909.0021,898,026.00 PATRIMONIO NETO7,974,103.679,143,819.009,680,122.009,989,371.00
ARTICULOS DE OFICINA SAC ANEXO 10RATIOS DE RENTABILIDAD2000200120022003
COSTO DE VENTAS65.64%66.18%66.09%69.07%
COSTO VENTAS13,979,870.3116,839,127.0019,470,954.0020,070,057.00VENTAS NETAS21,299,016.1025,442,800.0029,461,868.0029,057,448.00
GASTOS OPERATIVOS15.52%20.50%23.30%20.04%
GASTOS OPERATIVOS3,306,225.635,214,540.006,863,896.005,821,915.00VENTAS NETAS21,299,016.1025,442,800.0029,461,868.0029,057,448.00
GASTOS FINANCIEROS23.81%11.36%10.79%11.84%
GASTOS FINANCIEROS5,072,357.772,891,186.003,178,675.003,439,565.00VENTAS NETAS21,299,016.1025,442,800.0029,461,868.0029,057,448.00
COSTOS TOTALES104.97%98.04%100.18%100.94% COSTO VENTA + GTOS OPERAT + GTOS FINANCIEROS22,358,453.7124,944,853.0029,513,525.0029,331,537.00VENTAS NETAS21,299,016.1025,442,800.0029,461,868.0029,057,448.00
UTILIDAD OPERATIVA/CAPITAL50.32%37.06%32.30%31.69%
UTILIDAD OPERATIVA4,012,920.163,389,133.003,127,018.003,165,476.00CAPITAL CONTABLE (PATRIMONIO)7,974,103.679,143,819.009,680,122.009,989,371.00
UTILIDAD NETA / ACTIVO FIJO9.24%2.49%3.70%5.23%
UTILIDAD NETA1,156,916.08363,188.00536,303.00669,326.00 ACTIVO FIJO12,520,623.0414,593,356.0014,495,836.0012,800,670.00
