ESTADO DE SITUACION FINANCIERA

2017 2016
ACTIVOS PASIVO
ACTIVO CORRIENTE PASIVO CORRIENTE
Efectivo y equivalente de efectivo S/. 57,990.00 S/. 25,000.00 Obligaciones financieras (CP)
cuentas por cobrar comerciales S/. 47,000.00 S/. 22,000.00 cuentas por pagar comerciales
otras cuentas por cobrar S/. 2,200.00 S/. 2,500.00 Remuneraciones por pagar
existencias S/. 17,500.00 S/. 18,000.00 Tributos por pagar
TOTAL DEL PASIVO CORRIENTE

PASIVO NO CORRIENTE
TOTAL ACTIVO CORRIENTE S/. 124,690.00 S/. 67,500.00 Obligaciones financieras (LP)
Provisiones (beneficios sociales)
ACTIVOS NO CORRIENTES TOTAL DEL PASIVO NO CORRIENTE
Inversiones Financieras S/. 12,000.00 S/. 10,000.00
Inmueble maquinaria y equipo(neto) S/. 48,000.00 S/. 60,000.00 TOTAL PASIVO
Depreciación S/. -12,000.00 S/. -12,000.00 PATRIMONIO
Capital
Reservas legales
Resultados acumulados
TOTAL DE ACTIVOS NO CORRIENTES S/. 48,000.00 S/. 58,000.00 Resultados del ejercicio
TOTAL DE PATRIMONIO

TOTAL DE ACTIVO S/. 172,690.00 S/. 125,500.00 TOTAL PASIVO Y PATRIMONIO

ERI
2016 2015
VENTAS NETAS S/. 116,400.00 S/. 94,600.00
COSTO DE VENTAS S/. 58,800.00 S/. 40,700.00
UTILIDAD BRUTA S/. 57,600.00 S/. 53,900.00
GASTOS DE VENTAS S/. 5,306.00 S/. 48,651.00
GASTOS ADMINISTRATIVOS S/. 30,965.00 S/. 288.00
UTILIDAD OPERATIVA S/. 21,329.00 S/. 4,961.00
 2017 2016
PASIVO

S/. 5,000.00 S/. 10,000.00

S/. 8,200.00 S/. 6,000.00
S/. 4,500.00 S/. 4,800.00
S/. 2,450.00 S/. 2,000.00
S/. 20,150.00 S/. 22,800.00

S/. 35,000.00 S/. 30,000.00

S/. 11,000.00 S/. 9,500.00
S/. 46,000.00 S/. 39,500.00

S/. 66,150.00 S/. 62,300.00

PATRIMONIO
S/. 47,240.00 S/. 36,500.00
S/. 5,000.00 S/. 2,000.00
S/. 7,160.00 S/. 17,900.00
S/. 47,140.00 S/. 6,800.00
S/. 106,540.00 S/. 63,200.00

S/. 172,690.00 S/. 125,500.00

 ESTADO DE SITUACION FINANCIERA "PERÚ CA
2017 % 2016
ACTIVOS
ACTIVO CORRIENTE
Efectivo y equivalente de efectivo S/. 57,990.00 33.58% S/. 25,000.00
cuentas por cobrar comerciales S/. 47,000.00 27.22% S/. 22,000.00
otras cuentas por cobrar S/. 2,200.00 1.27% S/. 2,500.00
existencias S/. 17,500.00 10.13% S/. 18,000.00

TOTAL ACTIVO CORRIENTE S/. 124,690.00 72.20% S/. 67,500.00

ACTIVOS NO CORRIENTES
Inversiones Financieras S/. 12,000.00 6.95% S/. 10,000.00
Inmueble maquinaria y equipo(neto) S/. 48,000.00 27.80% S/. 60,000.00
Depreciación S/. -12,000.00 -6.95% S/. -12,000.00

TOTAL DE ACTIVOS NO CORRIENTES S/. 48,000.00 27.80% S/. 58,000.00

TOTAL DE ACTIVO S/. 172,690.00 100.00% S/. 125,500.00

ESTADO DE RESULTADOS INTEGRAL

2016 2015
VENTAS NETAS S/. 116,400.00 100.00% S/. 94,600.00
COSTO DE VENTAS S/. 58,800.00 50.52% S/. 40,700.00
UTILIDAD BRUTA S/. 57,600.00 49.48% S/. 53,900.00
GASTOS DE VENTAS S/. 5,306.00 4.56% S/. 288.00
GASTOS ADMINISTRATIVOS S/. 30,965.00 26.60% S/. 48,651.00
OTROS INGRESOS Y GASTOS 0.00%
UTILIDAD OPERATIVA S/. 21,329.00 18.32% S/. 4,961.00

Interpretación
ANALISIS VERTICAL
Año 2017
Del total de su activo muestra que el 72.20% se encuentra concentrado en el activo corriente, importante
cumplir con las obligaciones a corto plazo 11.67%, siendo sus rubros mas resaltantes las existencias y las
 DE SITUACION FINANCIERA "PERÚ CAMPEÓN SAC"
% VAR. 2017 %
PASIVO
PASIVO CORRIENTE
19.92% S/ 32,990.00 Obligaciones financieras (CP) S/. 5,000.00 2.90%
17.53% S/ 25,000.00 cuentas por pagar comerciales S/. 8,200.00 4.75%
1.99% S/ -300.00 Remuneraciones por pagar S/. 4,500.00 2.61%
14.34% S/ -500.00 Tributos por pagar S/. 2,450.00 1.42%
S/ - TOTAL DEL PASIVO CORRIENTE S/. 20,150.00 11.67%
S/ -
S/ - PASIVO NO CORRIENTE
53.78% S/ 57,190.00 Obligaciones financieras (LP) S/. 35,000.00 20.27%
S/ - Provisiones (beneficios sociales) S/. 11,000.00 6.37%
S/ - TOTAL DEL PASIVO NO CORRIENTE S/. 46,000.00 26.64%
7.97% S/ 2,000.00
47.81% S/ -12,000.00 TOTAL PASIVO S/. 66,150.00 38.31%
-9.56% S/ - PATRIMONIO
S/ - Capital S/. 47,240.00 27.36%
S/ - Reservas legales S/. 5,000.00 2.90%
S/ - Resultados acumulados S/. 7,160.00 4.15%
46.22% S/ -10,000.00 Resultados del ejercicio S/. 47,140.00 27.30%
S/ - TOTAL DE PATRIMONIO S/. 106,540.00 61.69%
S/ -
100.00% S/ 47,190.00 TOTAL PASIVO Y PATRIMONIO S/. 172,690.00 100.00%

100.00%
43.02%
56.98%
0.30%
51.43%
0.00%
5.24%

en el activo corriente, importante para poder

s resaltantes las existencias y las ctas por cobrar.
 2016 % VAR.

S/. 10,000.00 7.97% S/. 4,999.97

S/. 6,000.00 4.78% S/. 8,199.95
S/. 4,800.00 3.82% S/. 4,499.97
S/. 2,000.00 1.59% S/. 2,449.99
S/. 22,800.00 18.17% S/. 20,149.88
S/. -
S/. -
S/. 30,000.00 23.90% S/. 34,999.80
S/. 9,500.00 7.57% S/. 10,999.94
S/. 39,500.00 31.47% S/. 45,999.73
S/. -
S/. 62,300.00 49.64% S/. 66,149.62
S/. -
S/. 36,500.00 29.08% S/. 47,239.73
S/. 2,000.00 1.59% S/. 4,999.97
S/. 17,900.00 14.26% S/. 7,159.96
S/. 6,800.00 5.42% S/. 47,139.73
S/. 63,200.00 50.36% S/. 106,539.38
S/. -
S/. 125,500.00 100.00% S/. 172,689.00