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Revisin analtica preliminar

Informacin general de la empresa

Empresa: COMPAA EJEMPLO S.A.RUC 999,999,999

Ciudad: Bogot

Estudio realizado por: xxxxxxxxxxxxxxx

Fecha estados financieros (primer perodo): 4/30/2009

!mero de das !ltimo estado de resultados: 360

Cifras clasif" en (#iles$millones$soles$dlares$etc): Soles

Estado de%alance (a) resultados (&)

'erodo : 4/30/2009 4/30/2009'erodo : 12/31/200 4/30/200

!"# Co$%"&"$os el 'lt($o )"l"*+e (s%o*()le +o*t&" el )"l"*+e " 31 e (+(e$)&e el "-o "*te&(o&

!)# Co$%"&"$os el lt($o est"o e &eslt"os "+$l"os, (s%o*()le, +o* el est"o e &eslt"os el $(s$o %e&(oo e

e+o$e*"$os &e"l("& este "*l(s(s +o* %o& lo $e*os %"&" 3 $eses "+$l"os !$"&o#

C*#'+,-+ E.E#'/* 0"+"

%alance general(t 999,999,999

e"l("o %o& xxxxxxxxxxxxxxxC(&"s e* Soles

En fecha 12342445 232446 En fecha 12342445+ctivo 'asivoAC5O CO5EE PAS5O CO5EEEe+t(7o 100.0 0.0 O)l(g"+(o*es )"*+"&("s M/L 120.0

5*7e&s(o*es te$%o&"les Po&+(8* +o&&(e*te O)l(g. B"*+. LPCe*t"s %o& +o)&"& +l(e*tes 100.0 100.0 P&o7eeo&es

P&o7(s(8* %"&" e"s $"l"s !10.0# !.0# P"s(7os l")o&"lesOt&os eo&es 5$%estos %o& %"g"&5*7e*t"&(os :(7(e*os %o& %"g"&

P&o7(s(8* %&ote++(8* e (*7e*t"&(os A+&eeo&es 7"&(osOt&os "+t(7os +o&&(e*tes Ot&os %"s(7os +o&&(e*tes

7otal activo corriente 54"4 89"4 7otal pasivo corriente 4"4

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AC5O ;5JO A LA(%os e +8$%to +ctivo Fio %ruto 44"4 64"4 7otal pasivo a largo plazo ;4"4

:e%&e+("+(8* "+$l"" !20.0# !1.0#7otal pasivo 64"4

7otal activo fio 64"4 ;9"4'atrimonio

OOS AC5OS C"%(t"l D0.0

5*7e&s(o*es %e&$"*e*tes ese&7" leg"l5*t"*g()les Ot&"s &ese&7"s

:(e&(os e7"lo&("+(8* el %"t&($o*(o

Ot&os "+t(7os t(l("es %o& (st&()(&"lo&("+(o*es t(l(" !%@&("# el ee&+(+(o 20.0

"lo&("+(o*es

7otal otros activos $ $ 7otal patrimonio 54"4

7otal activo 84"4 14"4 7otal pasivo m

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l "-o "*te&(o&

232446

100.0

44"4

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2.0

3.0

;4"4

;4"4

D0.0

10.0

64"4

14"4

$$

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C*#'+,-+ E.E#'/* 0"+"Estado de resultados(t 999,999,999

e"l("o %o& xxxxxxxxxxxxxxxC(&"s e* Soles

12342445

=entas netas 44"44

#enos: costo de ventas 94"44

5*7e*t"&(os e $e&+"*+"s 10.00

Ms +o$%&"s

Me*os (*7e*t"&(o (*"l

Utilidad &ruta 94"44

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12342446

64"44

4"44

120.00

;4"44

.00

99"44

30.00

9"44

9"44

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C*#'+,-+ E.E#'/* 0"+"

+n

AC5O ;5JO

e&&e*os G G G 5:E. E((+(os G G G 5:E.

M">(*"&(" ? e>(%o G G G 5:E.

Me)les ? e*se&es 100.00 0.00 20.00 20.00F

e+los G G G 5:E.

Ot&os "+t(7os (os G G G 5:E.

E>(%os e +8$%to G G G 5:E.

+ctivo Fio %ruto 44"44 64"44 20.00 4"44>

:e%&e+("+(8* "+$l"" !20.00# !1.00# !.00# 2.00F

G G G 5:E.

7otal activo fio 64"44 ;9"44 9"44 6"89>

OOS AC5OS

5*7e&s(o*es %e&$"*e*tes G G G 5:E.

5*t"*g()les G G G 5:E.

:(e&(os G G G 5:E.

Ot&os "+t(7os G G G 5:E.

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"lo&("+(o*es G G G 5:E.

G G G 5:E.

G G G 5:E.

7otal otros activos $ $ $ I?E7"

7otal activo 84"44 14"44 34"44 ">

'erodo (') 'erodo (') (' $ ') >

'asivo 4/30/2009 12/31/200

CO5EE

O)l(g"+(o*es )"*+"&("s M/L 120.0 100.0 20.0 16.6DF

Po&+(8* +o&&(e*te O)l(g. B"*+. LP G G G 5:E.

P&o7eeo&es G G G 5:E.

P"s(7os l")o&"les G G G 5:E.

5$%estos %o& %"g"& G G G 5:E.

:(7(e*os %o& %"g"& G G G 5:E.A+&eeo&es 7"&(os G G G 5:E.

Ot&os %"s(7os +o&&(e*tes G G G 5:E.

G G G 5:E.

7otal pasivo corriente 4"4 44"4 4"4 ;";8>

A LA

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'atrimonio

C"%(t"l D0.0 D0.0 G 0.00F

ese&7" leg"l G G G 5:E.

Ot&"s &ese&7"s G G G 5:E.

e7"lo&("+(8* el %"t&($o*(o G G G 5:E.

t(l("es %o& (st&()(& G G G 5:E.

t(l(" !%@&("# el ee&+(+(o 20.0 10.0 10.0 0.00F

"lo&("+(o*es G G G 5:E.

G G G 5:E.

7otal patrimonio 54"4 64"4 $4"4 $">

7otal pasivo m

$ $ $ $

C*#'+,-+ E.E#'/* 0"+"+n

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5*g&esos (*"*+(e&os G G G 5:E.

Ot&os (*g&esos G G G 5:E.

Ot&os g"stos 20.0 30.0 !10.0# G0.00F

Co&&e++(8* $o*et"&(" G G G 5:E.

Utilidad antes de impuestos ;4"4 69"4 (9"4) $1";8>

P&o7(s(8* %"&" ($%esto e &e*t" G G G 5:E.

Utilidad neta 4"4 9"4 (9"4) $9"44>

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"&("+(8* es%e&""H

S5 O Explicacin

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"&("+(8* es%e&""

S5 O Explicacin de la variuacin

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"&("+(8* es%e&""

S5 O Explicacin

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C*#'+,-+ E.E#'/* 0"+"

+n

AC5O ;5JO

e&&e*os G 0.00F

E((+(os G 0.00F

M">(*"&(" ? e>(%o G 0.00F Me)les ? e*se&es 100.0 3D.04F

e+los G 0.00F

Ot&os "+t(7os (os G 0.00F

E>(%os e +8$%to G 0.00F

+ctivo Fio %ruto 44"4 38"41>

:e%&e+("+(8* "+$l"" !20# GD.41F

G 0.00F

7otal activo fio 64"4 5";3>

OOS AC5OS

5*7e&s(o*es %e&$"*e*tes G 0.00F5*t"*g()les G 0.00F

:(e&(os G 0.00F

Ot&os "+t(7os G 0.00F

"lo&("+(o*es G 0.00F

G 0.00F

G 0.00F

7otal otros activos $ 4"44>

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7otal activo 84"4 44"44>

'asivo 4/30/2009

CO5EE

O)l(g"+(o*es )"*+"&("s M/L 120.0 44.44F

Po&+(8* +o&&(e*te O)l(g. B"*+. LP G 0.00F

P&o7eeo&es G 0.00F

P"s(7os l")o&"les G 0.00F

5$%estos %o& %"g"& G 0.00F

:(7(e*os %o& %"g"& G 0.00F

A+&eeo&es 7"&(os G 0.00F

Ot&os %"s(7os +o&&(e*tes G 0.00F

G 0.00F

7otal pasivo corriente 4"4 11"11>

A LA

7otal pasivo 64"4 ;;";8>

'atrimonio

C"%(t"l D0.0 2.93F

ese&7" leg"l G 0.00F

Ot&"s &ese&7"s G 0.00F

e7"lo&("+(8* el %"t&($o*(o G 0.00F

t(l("es %o& (st&()(& G 0.00F

t(l(" !%@&("# el ee&+(+(o 20.0 D.41F

"lo&("+(o*es G 0.00F

G 0.00F

7otal patrimonio 54"4 33"33>

7otal pasivo m

G G

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C*#'+,-+ E.E#'/* 0"+"

+n

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C"$)(os s(g*((+"t(7os

12/31/200 e* l" %"&t(+(%"+(8*H

S5 O

0.0 33.33F

G 0.00F

100.0 41.6DF

!# G2.0F G 0.00F

G 0.00F

G 0.00F

G 0.00F

G 0.00F

89"4 8"5>

G 0.00F

G 0.00F

G 0.00F 0.0 33.33F

G 0.00F

G 0.00F

G 0.00F

64"4 33"33>

!1# G6.2F

G 0.00F

;9"4 8"46>

G 0.00F G 0.00F

G 0.00F

G 0.00F

G 0.00F

G 0.00F

G 0.00F

$ 4"44>

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14"4 44"44>

C"$)(os s(g*((+"t(7os

12/31/200 e* l" %"&t(+(%"+(8*

S5 O

100.0 41.6DF

G 0.00F

G 0.00F

G 0.00F

G 0.00F

G 0.00F

G 0.00F

G 0.00F

G 0.00F

44"4 1";8>

2.0 10.42F

G 0.00F

3.0 14.F

G 0.00F

G 0.00F

G 0.00F

G 0.00F

;4"4 9"44>

;4"4 ;;";8>

D0.0 29.1DF

G 0.00F

G 0.00F

G 0.00F

G 0.00F

10.0 4.1DF

G 0.00F

G 0.00F

64"4 33"33>

14"4 44"44>

G G

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C"$)(os s(g*((+"t(7os

e* l" %"&t(+(%"+(8*

12342446 S5 O

64"4 100.00F

4"4 66.6DF

120.0 66.6DF

G 0.00F

G 0.00F

;4"4 33.33F

.0 2.DF

G 0.00F G 0.00F

99"4 30.6F

G 0.00F

G 0.00F

30.0 16.6DF

G 0.00F

69"4 4D.22F

G 0.00F

9"4 13.9F

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Explicacin

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Explicacin

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Explicacin

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C*#'+,-+ E.E#'/* 0"+"

Indicadores financieros(t 999,999,999

e"l("o %o& xxxxxxxxxxxxxxx

C(&"s e* Soles

Indicadores financieros 12342445

L5I5:E="8* +o&&(e*te !7e+es# 1.

P&e)" +(" !7e+es# 1.

C"%(t"l *eto e t&")"o !# D0.00

E:E:AM5EO

(7el e e*e"$(e*to !F# 66.6DF

E*e"$(e*to (*"*+(e&o !F# 6.00F

5$%"+to e l" +"&g" (*"*+(e&" !F# 0.00F

Co)e&t&" e (*te&eses 1 !7e+es# 5:ECo)e&t&" e (*te&eses 2 !7e+es# A

Co*+e*t&"+(8* el e*e"$(e*to +o&to %l"o !F# 66.6DF

EAB5L5:A:

M"&ge* )&to e t(l(" !F# 2.00FM"&ge* o%e&"+(o*"l e t(l(" !F# 20.00F

M"&ge* *eto e t(l(" !F# 10.00Fe*($(e*to el %"t&($o*(o !F# 22.22Fe*($(e*to el "+t(7o tot"l !F# D.41F

EB5:A !M(les# /A

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"&("+(8* es%e&""H

232446

S5 O Explicacin

1.D

1.D

D.00

66.6DF

D0.3F

0.00F

5:E5:E

62.0F

33.33F30.6F

13.9F29.41F9.0F

.00

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