Mueble-Ria La Estrella S.A

MUEBLES ESTRELLA S.A
(Miles de Córdobas)
Balance General al 31/dic./2005.
| | | Análisis vertical | Análisis horizontal | % |
ACTIVOS | 2005 | 2004 | 2005 | 2004 | Variación | % | 2005 | 2004 |
Efectivos | 52.0 | 57.0 | 3.15% | 3.92% | -5.6 | 9.72% | 3.15 | 3.92 |
CTA x Co. | 402.0 | 351.2 | 24.35% | 23.91% | 50.8 | 14.46% | 24.35 | 23.91 |
Inventario | 836.0| 715.2 | 50.64% | 48.70% | 120.8 | 16.89% | 50.64 | 48.70 |
T.Act.Circ. | 1290.0 | 1124.0 | 78.14% | 76.53% | 166 | 14.77% | 78.14 | 76.53 |
Act.FijoBt | 527.0 | 491.0 | 31.92% | 33.43% | 36 | 7.33% | 31.92 | 33.43 |
_Depra.Ac. | 166.2 | 146.2 | 10.06% | 9.95% | 20 | 13.68% | 10.06 | 9.95 |
ActivoF.Nt | 360.0 | 344.8 | 21.85% | 23.47% | 16 | 4.64% | 21.85 | 23.47 |
Total Activ |1650.8 | 1468.8 | 100% | 100% | 182 | 12.39% | 100% | 100% |
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PASIVO Y CAPITAL | | | | | | | | |
| | | | | | | | |
CTA.xpaga | 175.2 | 145.6 | 10.61% | 9.91% | 29.6 | 20.33% | 10.61 | 9.91 |
Docxpagar | 225.0 | 200.0 | 13.63% | 13.62% | 25 | 12.50% | 13.63 | 13.62 |
Pas.acumulado | 140.0 | 136.0 | 8.48% | 9.25% | 4 | 2.94% | 8.48 |9.25 |
Totalpas.circulante | 540.2 | 481.6 | 32.72% | 32.78% | 58.6 | 12.17% | 32.72 | 32.78 |
Deuda a LP | 425.6 | 323.4 | 25.78% | 22.02% | 102.2 | 31.60% | 25.78 | 22.02 |
Capital comun (100,000) | 460.0 | 460.0 | 27.87% | 31.32% | 0 | 0% | 27.87 | 31.32 |
Utilidad retenida | 225.0 | 203.8 | 13.63% | 13.87% | 21.2 | 10.4% | 13.63 | 13.87 |
Total capital conta | 685.0 | 663.8 |41.50% | 45.19% | 21.2 | 3.19% | 41.50 | 45.19 |
Total pas. +capital | 1650.8 | 1468.8 | 100% | 100% | 182 | 12.39 | 100% | 100% |
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MUEBLES ESTRELLA S.A
(Miles de Córdobas)
ESTADO DE RESULTADO.

| | | Analisis vertical | Analisis horizontal | % |
| 2005 | 2004 | 2005 | 2004 | variacion | % | 2005 | 2004 |
Ventas | 3850.0 | 3432.0| 100% | 100% | 418 | 12.18% | 100% | 100% |
Cto.venta | 3250.0 | 28.64 | 84.42% | 83.44% | 386 | 13.47% | 84.42 | 83.44 |
Otros gas | 430.3 | 340.0 | 11.18% | 9.90% | 90.3 | 26.555 | 11.18 | 9.90 |
Depreciacion | 20.0 | 18.9 | 0.52% | 0.55% | 1.1 | 5.82% | 0.52 | 0.55 |
Total Gto.op | 3700.3 | 3222.9 | 96.11% | 93.90% | 477.4 | 14.81% | 96.11 | 93.90 |
Uti. a/ I.I | 149.7 |209.1 | 3.88% | 6.09% | -59.4 | -28.40% | 3.88 | 6.09 |
Gto x interés | 76.0 | 62.5 | 1.97% | 1.82% | 13.5 | 21.6% | 1.97 | 1.82 |
Uti.a.imp. | 73.7 | 146.6 | 1.91% | 4.27% | -72.9 | -49.72% | 1.91 | 4.27 |
Imp.40% | 29.4 | 58.6 | 0.76% | 1.71% | 29.2 | 49.82% | o.76 | 1.71 |
Ingreso neto | 44.3 | 88.0 | 1.15% | 2.56% | -43.7 | -49.65% | 1.15 | 2.56 |

Análisis del Balance General.a) Relevancia de los recursos.
Cuentas 2005 2004
Año de análisis Año Base
Cuentas x cobrar 24.35%23.91%
Inventario 50.64% 48.70%
Activo fijo neto 21.85% 23.47%Cobertura 96.84% 96.07%

b) Magnitud de los compromisos y obligaciones contraídas en cada periodo.
Cuenta 2005 2004...