Analisis De La Informacion Financiera

1) % Verticales % Horizontaels 1) % Verticales % Horizontaels

ACTIVO ESTADO DE SITUACION FINANCIERA ESTADO DE RESULTADOS
D I F E R E N C I A S D I F E R E N C I A S
CIRCULANTE 2011 % 2010 % + (-) 2011 % 2010 % + (-) %

Efectivo 1,850,000.00 1.5% 2,830,000.00 2.3% -980,000.00 -34.6% Ventas45,360,520.00 62,260,480.00 -16,899,960.00 -27.1%
Bancos 3,640,000.00 2.9% 4,260,000.00 3.4% -620,000.00 -14.6% Desc. s/ ventas 435,000.00 1.0% 3,244,792.00 5.2% -2,809,792.00 -86.6%
Inversiones Temporales 2,720,000.00 2.2% 2,600,000.00 2.1% 120,000.00 4.6% Rebajas s/ ventas 1,216,310.00 2.7% 7,125,458.00 11.4% -5,909,148.00 -82.9%
Clientes 4,660,000.00 3.7% 3,760,000.00 3.0%900,000.00 23.9% Devo. s/ ventas 234,260.00 0.5% 435,765.00 0.7% -201,505.00 -46.2%
Deudores 1,240,000.00 1.0% 2,000,000.00 1.6% -760,000.00 -38.0%
Inventario Prod. Proceso 1,850,000.00 1.5% 2,100,000.00 1.7% -250,000.00 -11.9% Ventas netas 43,474,950.00 95.8% 51,454,465.00 82.6% -7,979,515.00 -15.5%
Inv. Materia Prima 2,680,000.00 2.1% 3,290,000.00 2.6% -610,000.00 -18.5%Inv.Producto Terminado 3,970,000.00 3.2% 4,210,000.00 3.4% -240,000.00 -5.7% Costo de Ventas 18,742,680.00 41.3% 35,285,965.00 56.7% -16,543,285.00 -46.9%
Empaques 980,000.00 0.8% 640,000.00 0.5% 340,000.00 53.1%
Impuestos a Favor 1,300,000.00 1.0% 830,000.00 0.7% 470,000.00 56.6% Utilidad Bruta 24,732,270.00 54.5% 16,168,500.00 26.0% 8,563,770.00 53.0%Total de Activo Circulante 24,890,000.00 19.9% 26,520,000.00 21.1% -1,630,000.00 -6.1% Gastoso de Operación
Administracion 6,342,864.00 14.0% 9,746,834.00 15.7% -3,403,970.00 -34.9%
NO CIRCULANTE Distribucion 7,985,758.00 17.6% 12,137,645.00 19.5% -4,151,887.00 -34.2%

Terrenos 15,000,000.00 12.0% 14,900,000.00 11.9%100,000.00 0.7% Utilidad de la Operación 10,403,648.00 22.9% -5,715,979.00 -9.2% 16,119,627.00 -282.0%
Edificio 45,740,000.00 36.6% 45,500,000.00 36.2% 240,000.00 0.5%
Maquinaria 20,200,000.00 16.1% 19,800,000.00 15.8% 400,000.00 2.0% Gastos Financieros 2,345,740.00 5.2% 3,120,000.00 5.0% -774,260.00 -24.8%
Mobiliario 2,780,000.00 2.2% 3,600,000.00 2.9% -820,000.00 -22.8%Productos Financieros 1,235,000.00 2.7% 1,125,000.00 1.8% 110,000.00 9.8%
Eq. De Transporte 1,975,000.00 1.6% 1,775,000.00 1.4% 200,000.00 11.3%
Eq. De Reparto 3,692,000.00 3.0% 3,492,000.00 2.8% 200,000.00 5.7% Utilidad de Finan 9,292,908.00 20.5% -7,710,979.00 -12.4% 17,003,887.00 -220.5%
Eq. De Seguridad 1,230,000.00 1.0% 1,820,000.00 1.4% -590,000.00 -32.4%Eq. De Almacen 2,100,000.00 1.7% 1,100,000.00 0.9% 1,000,000.00 90.9% Otros Gastos 450,000.00 1.0% 2,735,660.00 4.4% -2,285,660.00 -83.6%
Gastos de Insatalacion 1,640,000.00 1.3% 1,440,000.00 1.1% 200,000.00 13.9% Otros Productos 330,000.00 0.7% 835,000.00 1.3% -505,000.00 -60.5%
Primas de Seguros 680,000.00 0.5% 580,000.00 0.5% 100,000.00 17.2%
Patentes y Marcas5,200,000.00 4.2% 5,000,000.00 4.0% 200,000.00 4.0% Utilidad Neta 9,172,908.00 20.2% -9,611,639.00 -15.4% 18,784,547.00 -195.4%

Total Activo No Circulante 100,237,000.00 80.1% 99,007,000.00 78.9% 1,230,000.00 1.2%
2011 2010
Total de Activo 125,127,000.00 100% 125,527,000.00 100% -400,000.00 -0.3% 2) Razones FinancierasPASIVO a) Liquidez = ∑ Activo Circulante 3.28 2.93
∑ Pasivo Circulante
CORTO PLAZO

Proveedores 2,320,000.00 1.9% 3,240,000.00 2.6% -920,000.00 -28.4% b) Cap. Trab= ∑ Act. Circ - ∑ Pas. Circ 17,305,000.00 17,465,000.00
Acreedores Diversos 1,765,000.00 1.4% 2,615,000.00 2.1% -850,000.00 -32.5%...