Documente Academic
Documente Profesional
Documente Cultură
2012
VAR H
VARV
S/.
330,316.00
19.47% S/.
415,327.00
19.49%
25.74%
S/.
S/.
S/.
85,649.00
167,571.00
9,697.00
5.05% S/.
9.88% S/.
0.57% S/.
153,189.00
238,243.00
5,493.00
7.19%
11.18%
0.26%
78.86%
42.17%
-43.35%
S/.
593,233.00
S/.
34.96% S/.
13,807.00
826,059.00
0.65%
38.76%
39.25%
S/.
S/.
11,247.00
196,328.00
0.66% S/.
11.57% S/.
29,795.00
275,269.00
1.40% 164.92%
12.92% 40.21%
34,887.00
958,158.00
6,966.00
1.64%
44.96%
0.33%
58.05%
10.39%
27.89%
S/. 1,305,075.00
S/. 2,131,134.00
61.24%
100.00%
18.27%
25.61%
S/.
22,074.00
S/.
867,966.00
S/.
5,447.00
S/.
393.00
S/. 1,103,455.00
S/. 1,696,688.00
S/.
S/.
S/.
S/.
S/.
92,541.00
125,381.00
11,077.00
23,626.00
252,625.00
pasivo no cte
pasivos financieros
S/.
424,213.00
provisiones
S/.
10,909.00
pasivo por imp a las ganancias diferido,
neto
S/.
81,415.00
S/.
516,537.00
total pasivo
S/.
769,162.00
PATRIMONIO NETO
capital
S/.
419,977.00
acciones de inversion
S/.
49,575.00
capital adicional
reserva legal
S/.
90,451.00
reserva por actualizacion de
inversiones disp para la vta
S/.
9,257.00
resultados acumulados
S/.
358,266.00
total patrimonio
S/.
927,526.00
total pasivo y patrimonio neto
S/. 1,696,688.00
1.30%
51.16%
0.32%
0.02%
65.04%
100.00%
S/.
S/.
S/.
12.03%
16.30%
1.44%
3.07%
32.84%
S/.
S/.
92,529.00
22,884.00
21.75%
5.38%
-0.01%
-81.75%
S/.
S/.
19,770.00
135,183.00
4.65%
31.78%
-16.32%
-46.49%
55.15% S/.
1.42% S/.
192,571.00
16,578.00
45.28%
3.90%
-54.61%
51.97%
10.58% S/.
67.16% S/.
100.00% S/.
81,001.00
290,150.00
425,333.00
19.04%
68.22%
100.00%
-0.51%
-43.83%
-44.70%
45.28% S/.
5.34% S/.
S/.
9.75% S/.
531,461.00
50,503.00
561,191.00
105,221.00
31.16%
2.96%
32.90%
6.17%
26.55%
1.87%
1.00% S/.
18,226.00
38.63% S/.
439,199.00
100.00% S/. 1,705,801.00
S/. 2,131,134.00
1.07%
25.75%
100.00%
96.89%
22.59%
83.91%
25.61%
16.33%
ESTADO DE RESULTADOS
Ventas netas
costo de ventas
utilidad bruta
otros ingresos (gastos) operativos
gastos de administracion
gastos de comercializacion y
distribucion
otros ingresos operativos, neto
estimacion por deterioro de activos
mineros
ganancia neta en venta de acciones de
subsidiaria
total gastos operativos,neto
utilidad operativa
otros ingresos ( gastos)
ingresos financieros
costos financieros
ingreso neto por efecto de fusion con
subsidiarias
(Perdida) ganancia neta por diferencia
en cambio
total de ingresos (gastos) netos
Utilidad antes del impuesto a las
ganancias
Impuesto a las ganancias
Utilidad neta
Utilidad basica y liluida por acciones
comunes y de inversion (s./por
accion)
2011
2012
S/.
S/.
S/.
656,659.00
-326,669.00
329,990.00
100.00% S/.
-49.75% S/.
50.25% S/.
784,576.00
-416,507.00
368,069.00
100.00%
-53.09%
46.91%
19.48%
27.50%
11.54%
S/.
-149,709.00
-22.80% S/.
-149,417.00
-19.04%
-0.20%
S/.
S/.
-11,115.00
19,526.00
-1.69% S/.
2.97% S/.
-12,202.00
12,099.00
-1.56%
1.54%
9.78%
-38.04%
S/.
-95,994.00
-14.62% S/.
S/.
S/.
S/.
87,120.00
-150,172.00
179,818.00
13.27% S/.
-22.87% S/.
27.38% S/.
-149,520.00
218,549.00
S/.
S/.
3,474.00
-18,467.00
0.53% S/.
-2.81% S/.
24,850.00
-27,047.00
S/.
33,815.00
5.15% S/.
S/.
S/.
2,699.00
21,521.00
0.41% S/.
3.28% S/.
-345.00
-2,542.00
-0.04%
-0.32%
S/.
S/.
S/.
201,339.00
-38,276.00
163,063.00
30.66% S/.
-5.83% S/.
24.83% S/.
216,007.00
-68,304.00
147,703.00
27.53%
-8.71%
18.83%
0.00%
0.00%
-19.06%
27.86%
-0.43%
21.54%
3.17% 615.31%
-3.45% 46.46%
0.00%
7.29%
78.45%
-9.42%
S/.
S/.
S/.
S/.
S/.
S/.
S/.
83,557.00
170.00
290,040.00
401,677.00
23,775.00
23,476.00
822,695.00
2012
S/.
S/.
S/.
S/.
S/.
S/.
S/.
181,209.00
33.00
312,141.00
485,785.00
27,894.00
21,927.00
1,028,989.00
S/.
84,245.00 S/.
49,616.00
S/.
10,820.00 S/.
15,226.00
S/. 5,730,065.00 S/. 5,938,062.00
S/.
238,526.00 S/.
214,350.00
S/.
104,476.00 S/.
122,567.00
S/.
67,482.00 S/.
76,468.00
S/.
17,796.00 S/.
8,834.00
S/. 6,253,410.00 S/. 6,425,123.00
S/. 7,076,105.00 S/. 7,454,112.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
493,171.00
345,802.00
254,443.00
58,043.00
19,476.00
45,682.00
1,216,617.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
561,287.00
476,001.00
442,592.00
11,461.00
3,487.00
36,723.00
1,531,551.00
1,499,023.00 S/.
214,222.00 S/.
1,646,503.00
249,871.00
S/.
S/.
S/.
-60,880.00 S/.
-75,711.00 S/.
1,442,336.00 S/.
-56,321.00
-108,862.00
1,542,168.00
S/.
S/.
3,018,990.00 S/.
165,069.00 S/.
3,273,359.00
183,410.00
total patrimonio
ESTADO DE RESULTADOS
Ventas netas
costo de ventas
utilidad bruta
otros ingresos (gastos) operativos
gastos de administracion
gasto de venta
ingreso por reducciones certificadas, neto
otros ingresos operacionales, neto
-254,036.00
-81,304.00
41,205.00
26,381.00
-267,754.00
552,643.00
S/.
S/.
S/.
S/.
S/.
S/.
-236,486.00
-96,577.00
808.00
16,539.00
-315,716.00
584,047.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
9,193.00
-125,547.00
57,997.00
-58,357.00
494,286.00
-147,234.00
347,052.00
S/.
S/.
S/.
S/.
S/.
S/.
S/.
22,177.00
-135,569.00
105,333.00
-8,059.00
575,988.00
-174,771.00
401,217.00
S/.
S/.
S/.
342,634.00 S/.
4,418.00 S/.
347,052.00 S/.
398,750.00
2,467.00
401,217.00
0.212 S/.
0.244
Utilidad operativa
otros ingresos (gastos)
ingresos financieros
costo financiero
diferencia en cambio neta
Utilidad antes de imp a la Renta
imp a la renta
utilidad neta
atribuible a
accionistas de la contoladora
participacion de los no controladores
CTN
CTN DISP.
2012
2011 C.PACASMAYO C.LIMA
S/. 340,608.00 S/. 690,876.00 S/. -502,562.00
S/. 173,037.00 S/. 452,633.00 S/. -988,347.00
RATIOS
liquidez
Razon corriente
Prueba acida
Prueba de tesoreria
2011
2.35
1.65
1.31
Gestion
Rotacion del activo
Rotacion del Activo fijo neto
Rotacion del inventario
Dias inventario
Rotacion de CXC
Dias promedio de cobro
Rotacion de CXP
Dias promedio de pago
Periodo de maduracion financiero
Ciclo de caja
compras
2011
0.39
0.76
1.95
188
7.67
48
1.94
189
236
47
2012
C.PACASMAYO C.LIMA
6.11
4.31
3.07
2012
C.PACASMAYO
0.37
0.82
1.75
209
5.12
72
2.64
139
281
142
0.67
0.34
0.07
C.LIMA
0.36
0.45
3.65
100
8.57
43
2.19
167
143
-24
Solvencia
Estructura de capital
Razn de endeudamiento
Cobertura de Intereses
2011
2.21
0.45
9.74
2012
C.PACASMAYO
5.01
0.20
8.08
C.LIMA
1.86
0.54
4.31
Rentabilidad
Margen de utilidad
Rendimiento sobre la inversin (ROA)
Rendimiento sobre el patrimonio (ROE)
2012
2011 C.PACASMAYO
24.83%
18.83%
10.60%
10.26%
17.58%
8.66%
C.LIMA
15.00%
7.84%
11.61%
7.00
6.11
6.00
5.00
4.31
Razon corriente
4.00
3.00
2.00
3.07
Prueba acida
2.35
Prueba de tesoreria
1.65
1.31
0.67
0.34
0.07
1.00
0.00
2011
C.PACASMAYO
C.LIMA
RATIOS DE GESTION
-24
Ciclo de caja
139
8.00
6.00
100
50
7.00
167
72
Dias inventario
-50
9.00
142
100
C.LIMA
5.00
C.PACASMAYO
4.00
2011
3.00
2.00
209
150
200
1.00
0.00
250
DIAS
9.74
10.00
9.00
8.00
7.00
6.00
5.00
4.00
3.00
2.00
1.00
0.00
RATIOS DE SOLVENCIA
8.08
5.01
2.21
1.86
0.45
24.83%
0.20
0.54
Estructura de capital
Razn de endeudamiento
Cobertura de Intereses
RATIOS DE RENTABILIDAD
25.00%
20.00%
4.31
17.58%
Margen de utilidad
20.00%
17.58%
Margen de utilidad
15.00%
10.60%
10.00%
10.26%
8.66%
11.61%
7.84%
5.00%
0.00%
2011
C.PACASMAYO
C.LIMA
Rendimiento sobre la
inversin (ROA)
Rendimiento sobre el
patrimonio (ROE)
8.57
RATIOS DE ROTACION
9.00
8.00
7.00
6.00
5.12
5.00
3.00
1.75
2.00
1.00
2011
3.65
4.00
0.37
0.36
2.64
2.19
C.LIMA
0.82
0.45
0.00
C.PACASMAYO
Rotacion
de CXP
ACTIVO NETO
UAIDI
WACC
EVA
Ao 2011
Ao 2012
S/. 1,477,120.00 S/. 1,921,256.00
S/. 141,542.00 S/. 150,245.00
8.25%
9.63%
S/.
19,656.66 S/.
-34,689.92
WACC
AO 2011
BBVA
BBVA
BCP
BCP
BBVA
BCP
PATRIMONIO
TOTAL
WACC
AO 2012
BBVA
BBVA
PATRIMONIO
TOTAL
S/.
S/.
S/.
S/.
S/.
S/.
S/.
S/.
MONTOS
202,200.00
135,450.00
70,000.00
42,000.00
28,000.00
12,274.00
927,526.00
1,417,450.00
Repres.
14.27%
9.56%
4.94%
2.96%
1.98%
0.87%
65.44%
100.00%
TEA
E, FISCAL 30%
6.75%
70%
6.20%
70%
6.45%
70%
6.20%
70%
6.00%
70%
2.61%
70%
10.26%
TOTAL
0.67%
0.41%
0.22%
0.13%
0.08%
0.02%
6.71%
8.25%