Documente Academic
Documente Profesional
Documente Cultură
Coeficientes de Actividad
Rotacin de Cuentas por Cobrar-Das
2001
Formula
2002
2003
AC/PC
1.37
1.18
1.01
(AC-Inv)/PC
1.20
1.01
0.84
AC-PC
$64,719
$28,955
2001
Formula
$1,855
2002
2003
(CxC/Ventas)*365
15
18
22
Rotacin de Inventarios-Das
(Inv/C.V.)*365
10
10
13
(CxP/C.V.)*365
34
27
59
Rotacin de Activos
Ventas/Activos
Coeficientes de Endeudamiento
Razn Deuda Patrimonio
Razn Deuda a Activo Total
Cumplimiento Financiero
Coeficientes de Rentabilidad
Retorno sobre Patrimonio
Retorno sobre Inversin
Utilidad sobre Ventas
2001
Formula
2002
2003
Pas/Patrimonio
2.43
1.93
2.08
Pas/Activos
0.71
0.66
0.68
Ut Antes Int/Int
1.29
1.77
1.10
Formula
2001
2002
2003
Utilidad/Patrimonio
4%
9%
1%
Utilidad/Activos
1%
3%
0%
Utilidad/Ventas Netas
1%
2%
0%
Efectivo
Cuentas por Cobrar
Inventarios
ACTIVO CIRCULANTE
Activo Fijo
Otros Activos
Total Activos
2001
$112,817
$97,540
$29,043
$239,400
$815,832
$393,847
$1,449,079
Pasivo Circulante
Cuentas por Pagar
Pasivo a Largo Plazo
Total Pasivo
$174,681
$96,575
$754,960
$1,026,216
Patrimonio
Total Pasivo y Patrimonio
%
7.8%
6.7%
2.0%
56.3%
27.2%
100.0%
2002
$53,014
$109,309
$26,837
$189,160
$806,080
$377,676
$1,372,916
17.0%
9.4%
73.6%
100.0%
$160,205
$72,940
$670,423
$903,568
%
3.9%
8.0%
2.0%
58.7%
27.5%
100.0%
2003
$28,309
$131,528
$32,406
$192,243
$1,096,215
$134,274
$1,422,732
77.0%
9.4%
100.0%
17.7%
8.1%
74.2%
100.0%
$190,388
$147,601
$622,548
$960,537
19.8%
15.4%
64.8%
100.0%
$422,863
$469,348
$462,195
$1,449,079
$1,372,916
$1,422,732
2001
$2,401,001
2002
$2,277,689
Costo de Ventas
Margen Bruto
$1,045,386
$1,355,615
43.5%
56.5%
$994,072
$1,283,617
43.6%
56.4%
$915,269
$1,223,549
42.8%
57.2%
Gastos de Administracin
Gastos de Ventas
Otros Gastos
Gastos Financieros
Total de Gastos Operativos
Utilidad del ejercicio antes
de ISR
$1,116,151
$98,963
$286,659
$851,697
$82,049
$1,220,405
12.6%
37.4%
0.0%
3.6%
53.6%
$323,199
$821,571
$108,578
$1,323,692
46.5%
4.1%
0.0%
4.5%
55.1%
$71,550
$1,216,320
15.1%
38.4%
0.0%
3.3%
56.9%
$31,923
1.3%
$63,212
2.8%
$7,229
0.3%
Ventas Netas
Otros Ingresos
$2,235
$13,828
$15,860
$4,424
$16,735
0.7%
$42,053
2003
$2,138,818
%
199%
9.2%
2.3%
$506
$1,952
1.8%
$4,771
0.2%
Coeficientes de Actividad
Rotacin de Cuentas por Cobrar-Das
2003
Formula
2004
AC/PC
0.60
0.66
(AC-Inv)/PC
0.50
0.45
AC-PC
-$129,285
0.44
0.22
-$76,137
2003
Formula
2005
-$119,686
2004
2005
(CxC/Ventas)*365
20
12
Rotacin de Inventarios-Das
(Inv/C.V.)*365
11
17
19
(CxP/C.V.)*365
11
57
35
Rotacin de Activos
Ventas/Activos
Coeficientes de Endeudamiento
Razn Deuda Patrimonio
Razn Deuda a Activo Total
Cumplimiento Financiero
Coeficientes de Rentabilidad
Retorno sobre Patrimonio
Retorno sobre Inversin
Utilidad sobre Ventas
2003
Formula
2004
2005
Pas/Patrimonio
2.08
0.92
0.86
Pas/Activos
0.68
0.48
0.46
Ut Antes Int/Int
1.29
1.77
1.10
Formula
2003
2004
2005
Utilidad/Patrimonio
3%
4%
0%
Utilidad/Activos
1%
2%
0%
Utilidad/Ventas Netas
1%
2%
0%
2004
%
$21,964
1.1%
$77,455
3.9%
$46,827
2.4%
$146,246
$1,633,698 82.6%
$196,860 10.0%
$1,976,804 100.0%
2005
%
$9,601
49%
$37,362
1.9%
$46,827
2.4%
$93,790
$1,636,648 83.4%
$232,774 11.9%
$1,963,212 100.0%
Pasivo Circulante
Cuentas por Pagar
Pasivo a Largo Plazo
Total Pasivo
$321,528 33.5%
$31,530
3.3%
$607,478 63.2%
$960,536 100.0%
$222,382 23.5%
$154,056 16.3%
$570,524 60.2%
$946,963 100.0%
$213,476 23.6%
$87,323
9.6%
$605,543 66.8%
$906,343 100.0%
Patrimonio
$462,196
$1,029,842
$1,056,869
$1,422,732
$1,976,804
$1,963,212
Efectivo
Cuentas por Cobrar
Inventarios
ACTIVO CIRCULANTE
Activo Fijo
Otros Activos
Total Activos
Ventas Netas
Otros Ingresos
2003
$2,401,001
2004
$2,277,689
2005
$2,138,818
Costo de Ventas
Margen Bruto
$1,045,386
$1,355,615
43.5%
56.5%
$994,072
$1,283,617
43.6%
56.4%
$915,269
$1,223,549
42.8%
57.2%
Gastos de Administracin
Gastos de Ventas
Otros Gastos
Gastos Financieros
Total de Gastos Operativos
$1,116,151
$98,963
$286,659
$851,697
$82,049
$1,220,405
12.6%
37.4%
0.0%
3.6%
53.6%
$323,199
$821,571
$108,578
$1,323,692
46.5%
4.1%
0.0%
4.5%
55.1%
$71,550
$1,216,320
15.1%
38.4%
0.0%
3.3%
56.9%
$31,923
1.3%
$63,212
2.8%
$7,229
0.3%
$2,235
$13,828
$15,860
$4,424
$16,735
0.7%
$42,053
$506
$1,952
1.8%
$4,771
0.2%
2015
Formula
2016
2017
AC/PC
1.88
2.07
2.18
(AC-Inv)/PC
1.88
2.07
2.18
AC-PC
$177
$214
$235
2015
2016
2017
(CxC/Ventas)*365
Rotacin de Inventarios-Das
(Inv/C.V.)*365
(CxP/C.V.)*365
Rotacin de Activos
Ventas/Activos
Coeficientes de Actividad
Rotacin de Cuentas por Cobrar-Das
Coeficientes de Endeudamiento
Razn Deuda Patrimonio
Razn Deuda a Activo Total
Cumplimiento Financiero
Coeficientes de Rentabilidad
Retorno sobre Patrimonio
Retorno sobre Inversin
Utilidad sobre Ventas
Formula
2015
Formula
2016
2017
Pas/Patrimonio
0.58
0.50
Pas/Activos
0.37
0.33
Ut Antes Int/Int
Formula
2015
2016
2017
Utilidad/Patrimonio
70%
66%
65%
Utilidad/Activos
44%
44%
44%
Utilidad/Ventas Netas
29%
29%
29%
%
69.2%
0.0%
0.0%
ACTIVO CIRCULANTE
Activo Fijo
Otros Activos
$376.77
$167.50
$0.00
30.8%
0.0%
Total Activos
$544.27 100.0%
$598.70 100.0%
$628.63 100.0%
Pasivo Circulante
Cuentas por Pagar
Pasivo a Largo Plazo
Total Pasivo
$200.00 100.0%
$0.00
0.0%
$0.00
0.0%
$200.00 100.0%
$200.00 100.0%
$0.00
0.0%
$0.00
0.0%
$200.00 100.0%
$200.00
$0.00
$0.00
$0.00
Patrimonio
$344.27
$398.70
$428.63
$544.27
$598.70
$428.63
Efectivo
Cuentas por Cobrar
Inventarios
$2,004.00
2005
%
$414.45 6922%
$0.00
0.0%
$0.00
0.0%
$414.45
$184.25
$0.00
$2,005.00
30.8%
0.0%
$907.50
2005
%
$435.17 6923%
$0.00
0.0%
$0.00
0.0%
$435.17
$193.46
$0.00
$2,005.00
30.8%
0.0%
0.0%
0.0%
0.0%
0.0%
Ventas Netas
Otros Ingresos
$825.00
Costo de Ventas
Margen Bruto
$170.00
$655.00
20.6%
79.4%
$187.00
$720.50
20.6%
79.4%
$196.35
$756.53
20.6%
79.4%
Gastos de Administracin
Gastos de Ventas
$235.00
$50.00
28.5%
6.1%
$258.50
$55.00
28.5%
6.1%
$271.43
$57.75
28.5%
6.1%
Otros Gastos
Gastos Financieros
Total de Gastos Operativos
$0.00
$285.00
0.0%
0.0%
34.5%
$0.00
$313.50
0.0%
0.0%
34.5%
$0.00
$329.18
0.0%
0.0%
34.5%
$370.00
44.8%
$407.00
44.8%
$427.35
44.8%
$25.90
$103.23
$28.49
$113.55
$952.88
$29.91
$119.23
$240.87
29.2%
$264.96
29.2%
$278.21
29.2%
2015
825.00
-
2016
907.50
-
2017
952.88
-
VENTAS N
825.00
907.50
952.88
INVENTARIO
COMPRAS
GASTOS SO
120.00
50.00
132.00
55.00
138.60
57.75
COMPRAS
170.00
187.00
196.35
REBAJAS Y
COMPRAS
170.00
MERCADERIA 170.00
INVENTARIO
-
COSTO DE 170.00
UTILIDAD 655.00
187.00
187.00
-
196.35
196.35
-
187.00
720.50
196.35
756.53
125.00
90.00
20.00
137.50
99.00
22.00
144.38
103.95
23.10
TOTAL GA
235.00
258.50
271.43
COMISIONE
PUBLICIDAD
LOGISTICA
50.00
-
55.00
-
57.75
-
TOTAL GA
50.00
55.00
57.75
SUELDOS Y
ALQUILERES
SERVICIOS
DEPRECIAC
INTERESES
COMISIONES
TOTAL GA
TOTAL GE
UTILIDAD
285.00
370.00
313.50
407.00
329.18
427.35
RESERVA LE
IMPUESTO S
25.90
103.23
28.49
113.55
29.91
119.23
240.87
264.96
278.20
UTILIDAD
ALQUILERES A TERCEROS
OTRAS ENTRADAS DE EFECTIVO
TOTAL EN
344.10
378.51
397.44
SUELDOS
AMORTIZACI
INTERESES
125.00
-
137.50
-
144.38
-
COMPRAS DE
PUBLICIDAD
GASTOS DE
IMPUESTOS
GASTOS VAR
170.00
50.00
103.23
-
187.00
55.00
113.55
-
196.35
57.75
119.23
-
-104.13
-
493.05
517.71
-114.54
-120.27
-104.13
-218.67
-218.67
-338.94