Analisis de Estado Financiero - EMPRESA CUCHIVEROS

7/25/2019 Analisis de Estado Financiero - EMPRESA CUCHIVEROS

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EMPRESA CUCHIVEROS, C.A

BALANCE DE SITUACION FINANCIERA

AL 31 DE DICIEMBRE DE 2010 Y 2009

(EN MILES DE BOLIVARES)

CUENTAS 31 de diciembre2010 2009

caa B!. " 2#$.00 B!. " %&2.00

'ac B!. " $,$00.00 B!. " #,0%#.#0

*+a! B!. " %#,2-1.30 B!. " %0,$9$.$0

*+a/ ca + +/caca B!. " 1,100.00 B!. " 1,-#0.00

+! a/a 45 B!. " $$.00 B!. " $$.00

c4+a! / a6a/ B!. " $,9%0.00 B!. " -,&90.00

+//+ B!. " 11,000.00 B!. " 10,3%0.00

+7+c! / c'/a/ B!. " -,910.00 B!. " &,$3%.00

caa a6a(3000 + '! 11c84) B!. " 33,000.00 B!. " 33,000.00

c/a! B!. " 1$,9$0.00 B!. " 11,990.00

6a!! + +/+cac /+a aa +:4 B!. " %,-21.30 B!. " 2,2$$.00

+7+c! / a6a/ B!. " 2,%%2.00 B!. " 3-2,2$0.00

+;c B!. " 33,000.00 B!. " 33,000.00

+*4c+! + c/a! B!. " $$0.00 B!. " 110.00

6a!! + *+a! B!. " $,$00.00 B!. " $,0&0.00

!4+! c! B!. " 1,3-&.00 B!. " 1,#-2.00/! 6a!! + *+a! B!. " %,11%.00 B!. " 3,2#-.00

*a/ B!. " 3,300.00 B!. " 3,300.00

/+!a 'aca/! / a6a/(&+!+!) B!. " 1,100.00 B!. " 1,3%2.00

/*! a/a /+!ac+! !ca+! B!. " 2,200.00 >

*+c+! + 4+'+!(a/6 a5) B!. " 1,100.00 B!. " 1,100.00

/+!+/*a +6a B!. " 1,0#-.00 B!. " 1,0#-.00

*+/!+! + acc+! (a/6 a5) B!. " &,0##.$0 B!. " $$0.00

a:4+/+! 6aa! B!. " 1,&$0.00 B!. " 1,320.00

/++c !+64/! !ca / a6a/ B!. " 110.00 >

a/5ac ac44aa a++ B!. " $$0.00 B!. " 2#$.00

/*c a/a 4c! +++! B!. " 1,100.00 >

+*4c+! + *+a! B!. " 1,100.00 B!. " 1,&$0.00

ac! /+c'! a c4+a + c/a B!. " 2,200.00 >

+/a! + 4+'+! a//+a! B!. " 330.00 B!. " 3-$.00

(+?!+ 4 c/a + a:4+/ &+!+!)

4!*aa(a6aa) B!. " ##0.00 B!. " ##0.00

/*! a/a /+*!! B!. " 1,-9#.$0 B!. " 1,-9#.$0

+:4! + ;ca! B!. " %,%00.00 B!. " %,%00.00

+/+cac ac44aa + +:4! + ;ca! B!. " 1,100.00 B!. " &&0.00

6a!! + a!/ac B!. " $,--$.00 B!. " %,-%0.00

!4+! !aa/! B!. " 2,3$%.00 B!. " 2,&&2.00

/! 6a!! + a!/ac B!. " 3,$31.00 B!. " 2,1#-.00

6a!! + +/+!+! B!. " $$0.00 B!. " 220.00

+/+cac ac44aa a:4a/a B!. " %,%00.00 B!. " 3,-13.#0

/*c a/a c4+a! + c'/! 4!! B!. " 990.00 B!. " &93.00

a/ca! + 7a'/ca! (c/aa!) B!. " 2,-&0.00 B!. " 2,-&0.00

a/5ac ac44aa a/ca! + 7a'/ca! B!. " --0.00 B!. " %%0.00

+/caca + c!6ac B!. " 1,100.00 B!. " 2,200.00+/caca + c!6ac>+/c/a B!. " 1,100.00 B!. " 2,200.00

+7+c! / c'/a/(3a=!) B!. " 1,%30.00 >

+!! + 6a/aa! /+c'!(a:4+/) B! " 220 00


2/17

c4+a! !a! +4/(+6/+!

caa B!. " 2#$.00

'ac B!. " $,$00.00

*+a! B!. " %#,2-1.30

*+a/ ca + +/caca B!. " 1,100.00 +! a/a 45 B!. " $$.00

c4+a! / a6a/ B!. " $,9%0.00

+//+ B!. " 11,000.00

+7+c! / c'/a/ B!. " -,910.00

caa a6a(3000 + '! 11c84) B!. " 33,000.00

c/a! B!. " 1$,9$0.00

6a!! + +/+cac /+a aa +:4 B!. " %,-21.30

+7+c! / a6a/ B!. " 2,%%2.00

+;c B!. " 33,000.00

+*4c+! + c/a! B!. " $$0.00

6a!! + *+a! B!. " $,$00.00


3/17


ESTADO DE SITUACION FINANCIERA


(EN MILES DE BOLIVARES)

NOTAS 2010 200A!T"#O

A!T"#O !O$$"%NT%+7+c* +:4*a++ +7+c* 1 B!. $,##$.00 B!. #,$09.#0

c4+a! +7+c! / c'/a/ c+/ca+! (+!) 2>13 B!. 1$,&20.00 B!. 13,310.00*+a/! 3>2& B!. 2,200.00 B!. 1,100.00

+/caca! + /ac B!. 1,100.00 >

!+/*c! /! 6a!! c/aa / aca %>10 B!. 2,%#$.00 B!. 2#$.00

total acti&o corriente Bs. l 27,170.00 Bs. l 22,1'.70A!T"#O NO !O$$"%NT%ac*! ;ac+/ c//++ $ B!. 1,%30.00 >

*+/!+! ;ac+/a! & B!. &,0##.$0 B!. $$0.00

*+/!+! + 4+'+! # B!. 1,100.00 @@@

/+a aa +:4! (+!) ->19 B!. $2,2$0.00 B!. $&,%11.30

ac*! a6'+! (+!) 9 B!. %,%00.00 B!. $,11$.00

ca/6! 7+/! 10>% B!. 2#$.00 B!. 330.00

/! ac*! c//++! ;ac+/! 11 B!. $$.00 @@@

total acti&o no corriente Bs. l 65,587.50 Bs. l 63,561.30total acti&o Bs. l 2,757.50 Bs. l 85,756.00

!(%NTAS )% O$)%N 2&>3 Bs. l 1,100.00 Bs. l 2,200.00*AS"#O

*AS"#O !O$$"%NT%4+!! / a6a/ 12 B!. 2,%09.00 B!. 2,112.00

/+!a 'aca/! /! ;aca+! 13>2 B!. %,&-&.00 B!. $,-0-.00

+7+c! c4+a! / a6a/ c+/ca+! 1% B!. -,3-2.00 B!. 12,$12.$0

/*!+! 1$ B!. &&0.00 >

4a+! 7+/a! 21 B!. 2,$30.00 >

/! a!*! c//++! ;ac+/! 22 B!. 110.00 >

total +asi&o corriente Bs. l 18,777.00 Bs. l 20,'32.50*AS"#O NO !O$$"%NT%/+!a 'aca/! /! ;aca+! 1->- B!. 13,90%.00 B!. 1#,3-9.00

a!* / 4+! !'/+ a /+a 7+/ 19>- B!. 99.00 >/*!+! 20 B!. 2,&%0.00 >

4a+! 7+/a! 21 B!. 330.00 >

/! a!*! c//++! ;ac+/! 22 B!. 220.00 >

total +asi&o no corriente Bs. l 17,13.00 Bs. l 17,38.00total +asi&o Bs. l 35,70.00 Bs. l 37,821.50*AT$"ON"O

caa 23 B!. 33,000.00 @@@

/+!+/*a! 2% B!. 3,&$#.$0 B!. 2,9#$.$0

4a+! !/'4a! 2$ B!. 20,&&9.00 B!. 13,0&-.00

!4+/a* / /+*a4ac + +//+! 19>- B!. $&1.00 >

total +atrimonio Bs. l 57,887.50 Bs. l ',0'3.50total +asi&o +atrimonio Bs. l 3,857.50 Bs. l 86,865.00

!(%NTAS )% O$)%N-*%$ !ONT$A 2&>3 B!. 1,100.00 B!. 2,200.00


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ESTADOS DE RESULTADO INTERAL

PERIODO 01 DE NERO AL 31 DE DICIEMBRE

EN MILES DE BOLIVARES NOTAS 2010

inresos ordinarios

*+a! +a! 1 B!. %&,1-1.30total inresos ordinarios ///

costo de &entac! + a +/caca *+a 2 (1%300)

total costo de &entas (1%300)utilidad bruta en &entas B!. 31,--1.30

otros inresosa:4+/+! 6aa! B!. 1,&$0.00

otros inresos netos B!. 1,&$0.00

utilidad bruta en o+eracin ///

astos de o+eracon6a!! + *+a 3 ($$00)

6a!! + a!/ac % ($--$)

6a!! +/+cac /+a, aa +:4 (%-21,3)

6a!! a/5ac ac*! a6'+! (#1$)

total astos de o+eracin ///otros astos ($$0)6a!! + +/+!+! 550

total otros astos ///utilidad antes del ".S..$

otro resultado interal B!. $&1.00!4+/a* /. R+* + +//+! (+ ISLR) Bs. l 561.00a / /+!4a +6/a ///aa/a a/a ISLR B!. %,2&3.&0

utilidad neta del e4ercicio Bs. l ,'8.'0

utilidad del e4ercicio +or accionacc!a! a/!a! 5 '.13total utilidad interal +or accion

acc!a! a/a/! 5 '.3


5/17

200

B!. 3-,9%$.$0///

(12&$0)

(12&$0)

B!. 2&,29$.$0

B!. 1,320.00

B!. 1,320.00

///

($0&0)

(%-%0)

(22$$)

(#1$)

///(2%2)

2'2///

///B!. 3,#2%.0$

Bs. l 8,68.'5

3.76

3.76


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%*$%SA !(!"#%$OS, !.A N SA)O A 31 )% )"!"%B$% %STA)O )% 9(OS )% %9%!T"#O 2010 200

A!T"#OA!T"#O !O$$"%NT%

+7+c* +:4*a++ +7+c* 1 B!. $,##$.00 B!. #,$09.#0+7+c! / c'/a/ c+/ca+! 2>13 B!. 1&,&10.00 B!. 1%,003.0

/*! a/a c'/! 44! B!. 990.00 B!. &93.0

*+a/! 3>2& B!. 2,200.00 B!. 1,100.00

+/caca! + /ac B!. 1,100.00

!+/*c! /! 6a!! c/aa / aca %>10 B!. 2,%#$.00 B!. 2#$.00

total acti&o corriente Bs. l 28,160.00 Bs. l 22,1'.70A!T"#O NO !O$$"%NT%ac*! ;ac+/ c//++ $ B!. 1,%30.00

*+/!+! ;ac+/a! & B!. &,0##.$0 B!. $$0.0

*+/!+! + 4+'+! # B!. 1,100.00 B!. 1,100.0

/+a aa +:4! ->19 B!. #3,#00.00 B!. #3,0%0.0

+/+!ac ac44aa /+a, aa +:4 - B!. 21,%$0.00 B!. 1&,&2-.#

ac*! a6'+! 9 B!. $,-30.00 B!. $,-30.0

a/5ac ac44aa ac* a6'+ 9 B!. 1,%30.00 B!. #1$.0

ca/6! 7+/! 10>% B!. 2#$.00 B!. 330.0

/! ac*! c//++! ;ac+/! 11 B!. $$.00 B!. $$.0

total acti&o no corriente Bs. l 65,587.50 Bs. l 63,561.30total acti&o Bs. l 3,7'7.50 Bs. l 85,756.00

!(%NTAS )% O$)%N 2&>3 Bs. l 1,100.00 Bs. l 2,200.00*AS"#O

*AS"#O !O$$"%NT%4+!! / a6a/ 12 B!. 2,%09.00 B!. 2,112.0

/+!a 'aca/! /! ;aca+! 13>2 B!. %,&-&.00 B!. $,-0-.0

+7+c! c4+a! / a6a/ c+/ca+! 1% B!. -,3-2.00 B!. 12,$12.$

/*!+! 1$ B!. &&0.00

4a+! 7+/a! 21 B!. 2,$30.00

/! a!*! c//++! ;ac+/! 22 B!. 110.00

total +asi&o corriente Bs. l 18,777.00 Bs. l 20,'32.50*AS"#O NO !O$$"%NT%/+!a 'aca/! /! ;aca+! 1->- B!. 13,90%.00 B!. 1#,3-0.0

a!* / 4+! !'/+ a /+a 7+/ 19>- B!. 99.00

/*!+! 20 B!. 2,&%0.00

4a+! 7+/a! 21 B!. 330.00

/! a!*! c//++! ;ac+/! 22 B!. 220.00

total +asi&o no corriente Bs. l 17,13.00 Bs. l 17,380.00total +asi&o Bs. l 35,70.00 Bs. l 37,812.50*AT$"ON"O

caa 23 B!. 33,000.00 B!. 33,000.0

/+!+/*a! 2% B!. 3,&$#.$0 B!. 2,9#$.$

4a+! !/'4a! 2$ B!. 20,&&9.00 B!. 13,0&-.0

!4+/a* / /+*a4ac + +//+! 19>- B!. $&1.00 total +atrimonio Bs. l 57,887.50 Bs. l ',0'3.50

total +asi&o +atrimonio Bs. l 3,857.50 Bs. l 86,856.00!(%NTAS )% O$)%N-*%$ !ONT$A 2&>3 Bs. l 1,100.00 Bs. l 2,200.00

9(O )% %9%!T"#O *O$ A!T"#")A)%S )% O*%$A!";N


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NOTAS DE ESTADO DE RESULTADO INTERAL

NOTA 1 *+a! +a! 2010

*+a! B!. %#,2-1.30

+ +*4c+! + *+a! B!. 1,100.00

*+a! +a! B!. %&,1-1.30

NOTA 2 c! a + *+a 2010

*+a/ ca + +/caca B!. 1,100.00

a! c/a! '/4a! B!. 1$,9$0.00

+! +*4c+! + c/a! B!. $$0.00

c/a! +a! B!. 1$,%00.00

+/caca !'+ B!. 1&,$00.00

+! *+a/ ;a B!. 2,200.00

c! + +/caca *+a B!. 1%,300.00

NOTA 3 6a!! + *+a 2010

!4+! cc+! B!. 1,3-&.00

/! 6a!! + *+a B!. %,11%.00

a 6a!! + *+a! B!. $,$00.00

NOTAS % 6a!! + a!/ac 2010

!4+! !aa/! B!. 2,3$%.00

/! 6a!! + a/ac B!. 3,$31.00

a 6a!! + *+a B!. $,--$.00

NOTA $ !/'4c + /+!4a 2010

a) 4a + ++/cc B!. 13,&$1.00

') acc+! c4+! + c/c4ac 3300

4a / caa acc (a) 8 (') %.13

4a a +6/a B!. 1%,212.00

acc+! c4+! + c/c4ac 3300

4a a +6/a / acc %.3


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2009

B!. %0,$9$.$0

B!. 1,&$0.00

B!. 3-,9%$.$0

2009

B!. 1,-#0.00

B!. 11,990.00

B!. 110.00

B!. 11,--0.00

B!. 13,#$0.00

B!. 1,100.00

B!. 12,&$0.00

2009

B!. 1,#-2.00

B!. 3,2#-.00

B!. $,0&0.00

2009

B!. 2,&&2.00

B!. 2,1#-.00

B!. %,-%0.00

2009

B!. 12,%13.$0

3300

3.#&

B!. 12,%13.$0

3300

3.#&


9/17

NOTAS DE ESTADO DE SITUACION FINANCIERA

NOTA 1 +7+c* +:4*a++ + +7+c* 2010 2009

+7+c* + caa B!. 2#$.00 B!. %&2.00

+7+c* + 'ac! B!. $,$00.00 B!. #,0%#.00

a B!. $,##$.00 B!. #,$09.#0

NOTA 2 c4+a! +7+c! / c'/a/ c+/ca+! 2010 2009

+7+c*! / c'/a/ B!. -,910.00 B!. &,$3%.00

c4+a! / c'/a/ B!. #,#00.00 B!. #,%&9.00

!4' a B!. 1&,&10.00 B!. 1%,003.00

+!

/*! a/a c'/! 4! B!. 990.00 B!. &93.00

a c4+a! +7+c! / c'/a/ +! B!. 1$,&20.00 B!. 13,310.00

NOTA 3 *+a/! 2010 2009

*+a/! ( c/a! a +/c+/!) B!. 2,200.00 B!. 1,100.00

a B!. 2,200.00 B!. 1,100.00

NOTA % !+/*c! /! 6a!! c/aa! / a*a 2010 2009

!+64/! a6a! / aca! B!. 1,100.00 B!. 220.00+/+!+! a6a! / aca! B!. 1,320.00 B!. >

/c c//+ + +/a! a//+a B!. $$.00 B!. $$.00

a B!. 2,%#$.00 B!. 2#$.00

NOTA $ ac*! ;ac+/! c//++! 2010 2009

+7+c! / c'/a/ a a/6 a5 B!. 1,%30.00 B!. >

a B!. 1,%30.00 B!. >

NOTA & *+/!+! ;ac+/a/ 2010 2009

*+/!+! + acc+! B!. &,0##.$0 B!. $$0.00

a B!. &,0##.$0 B!. $$0.00

'

NOTA # *+/!+! + 4+'+! 2010 2009*+/!+! + 4+'+! B!. 1,100.00 B!. 1,100.00

@@@ B!. 1,100.00

NOTA - PROPIEDAD, PLANTA Y EUIPO VIDA UTIL SALDO AL 31>12>09 ADICIONE

+//+! B!. 10,3%0.00 B!. &

+;c! %0 B!. 33,000.00

a:4a/a 1$ B!. -,-00.00

+:4 + /+a/ $ B!. 13,200.00

+:4 + ;ca 10 B!. %,%00.00

'a/ 10 B!. 3,300.00

a c! B!. #3,0%0.00 B!. &

DEPRECIACION ACUMULADA

+;c B!. 10,1#$.00 B!. -

a:4a/a B!. 3,-13.#0 B!. $

+:4 + /+a/ B!. 1,#&0.00 B!. 2,&

+:4 + ;ca B!. &&0.00 B!. %

'a/ B!. 220.00 B!. 3

a +/+cacac ac44aa B!. 1&,&2-.#0 B!. %,#

*a/ + B!. $&,%11.30 B!. %,#

NOTA 9 ac*! a6'+! VIDA UTIL SALDO AL 31>12>09 ADICIONE

a++ - B!. 2,200.00

a/ca + 7a'/ca & B!. 2,-&0.00

4!*aa B!. ##0.00

a c! B!. $,-30.00

AMORTIACION ACUMULADAa++ B!. 2#$.00

a/ca + 7a'/ca B!. %%0.00


10/17

NOTA 13 /+!a! 'aca/! /! ;aca+! 2010 2009

/+!a! 'aca/ B!. 1,100.00 B!. 1,3%2.00

+7+c! +!ca! B!. 110.00 B!. 990.00

/c c//++ +

ac! /+c' a c4+a + c/a B!. 2,200.00 B!. >

a B!. 2,$30.00 B!. >

NOTA 1# /! a!*! c//++ ;ac+/ 2010 2009/++c+! + !4+64/ !ca / a6a/ B!. 110.00 B!. >

a B!. 110.00 B!. >

NOTA 1- /+!a 'aca/ /! ;ac+/ 2010 2009

!4+/a* / /+*a4ac + +//+! B!. $&1.00 B!. >

NOTA 20 /*!+! 2010 2009/*! a/a /+!ac+! !ca+! B!. 1,$%0.00 B!. >

/*c a/a 4c! +++! B!. 1,100.00 B!. >

B!. 2,&%0.00 B!. >

NOTA 21 4a+! 7+/a! 2010 2009

+/+!+! c'/a! / aca!( 2 a=!) B!. 330.00 B!. >

a B!. 330.00 B!. >

NOTA 22 /! a!*! c//++! ;ac+/! 2010 2009

+!! a! + 6a/aa B!. 220.00 B!. >

a B!. 220.00 B!. >

NOTA 23 caa 2010 2009

caa B!. 33,000.00 B!. 33,000.00

a B!. 33,000.00 B!. 33,000.00

NOTA 2% /+!+/*a! 2010 2009

/+!+/*a! +6a+! B!. 1,#&0.00 B!. 1,0#-.00

/+!+/*a! a/a /+!*!! B!. 1,-9#.$0 B!. 1,-9#.$0

a B!. 3,&$#.$0 B!. 2,9#$.$0

NOTA 2$ 4a+! !/'4a

!a a 31>12>0- B!. >

a! 4a + ++/cc;a5a + 31>12>09 B!. 13,$13.$0

+! /+!+/*a +6a B!. %%$.$0

utilidad no distribuida al 31-12-0 Bs. l 13,068.00

+! *+! a6a! + 2010 B!. $,3&-.00a! 4a+! + ++/cc ;a5a + 31>12>10 B!. 13,&$1.00

+! /+!+/*a +6a B!. &-2.00


11/17


ESTADO DE SITUACION FINANCIERA


(EN MILES DE BOLIVARES) a>o1 a>o 2 a>o 2 -

200 2010 &aloA!T"#O

A!T"#O !O$$"%NT%+7+c* +:4*a++ +7+c* B!. #,$09.#0 B!. $,##$.00 B!.

c4+a! +7+c! / c'/a/ c+/ca+! (+!) B!. 13,310.00 B!. 1$,&20.00 B!.

*+a/! B!. 1,100.00 B!. 2,200.00 B!.

+/caca! + /ac > B!. 1,100.00 B!.

!+/*c! /! 6a!! c/aa / aca B!. 2#$.00 B!. 2,%#$.00 B!.

A!T"#O NO !O$$"%NT%ac*! ;ac+/ c//++ > B!. 1,%30.00 B!.

*+/!+! ;ac+/a! B!. $$0.00 B!. &,0##.$0 B!.

*+/!+! + 4+'+! B!. 1,100.00 B!. 1,100.00 B!.

/+a aa +:4! (+!) B!. $&,%11.30 B!. $2,2$0.00 B!.

ac*! a6'+! (+!) B!. $,11$.00 B!. %,%00.00 B!.

ca/6! 7+/! B!. 330.00 B!. 2#$.00 B!.

/! ac*! c//++! ;ac+/! B!. $$.00 B!. $$.00 B!.

total acti&o Bs. l 85,756.00 Bs. l 2,757.50 B!. *AS"#O

*AS"#O !O$$"%NT%4+!! / a6a/ B!. 2,112.00 B!. 2,%09.00 B!.

/+!a 'aca/! /! ;aca+! B!. $,-0-.00 B!. %,&-&.00 B!.

+7+c! c4+a! / a6a/ c+/ca+! B!. 12,$12.$0 B!. -,3-2.00 B!.

/*!+! > B!. &&0.00 B!.

4a+! 7+/a! > B!. 2,$30.00 B!.

/! a!*! c//++! ;ac+/! > B!. 110.00 B!.

*AS"#O NO !O$$"%NT%/+!a 'aca/! /! ;aca+! B!. 1#,3-9.00 B!. 13,90%.00 B!.

a!* / 4+! !'/+ a /+a 7+/ > B!. 99.00 B!.

/*!+! > B!. 2,&%0.00 B!.

4a+! 7+/a! > B!. 330.00 B!.

/! a!*! c//++! ;ac+/! > B!. 220.00 B!.

total +asi&o Bs. l 37,821.50 Bs. l 35,70.00 B!. *AT$"ON"O

caa B!. 33,000.00 B!. 33,000.00 B!.

/+!+/*a! B!. 2,9#$.$0 B!. 3,&$#.$0 B!.

4a+! !/'4a! B!. 13,0&-.00 B!. 20,&&9.00 B!.

!4+/a* / /+*a4ac + +//+! > B!. $&1.00 B!.

total +atrimonio Bs. l ',0'3.50 Bs. l 57,887.50 B!.


12/17

Razones Financieras

1- Razon de Liquidez

Caa + + /a'a Ac* c//+a > Pa!* c//+

A= 2010 2.#1#0 > 1-.### -.3

A= 2009 22.19%,#0 >20.%32,$0 1.

Ic+ + S*+ca Ac* C//++ 8 Pa!* c//++

A= 2010 2#.1#0 8 1-.### 1,%$ *

A= 2009 22.19%,#0 8 20.%32,$0 1,

P/4+'a Aca ( Ac* c//++ >I*+a/ ) 8Pa!* C//+

A= 2010 (2#.1#0 > 2.200) 8 1-.###

A= 2009 (22.19%,#0 > 1. 100) 8 20.%32,

Rac + *+a/ C! + *+ 8 P/+ + *+a/

A= 2010 1%.300 8 $$,3- 2$-,22

P/+ + *+a/ I*+a/ G 3&0 a! 8 c! + *+

2.200 G3&0 81%.300 $$,3- Da!

A= 2009 12.&$0 8 31,30 0 %0%,1$ V+c+!

P/+ + *+a/ I*+a/ G 3&0 a! 8 c! + *+a

1.100 G 3&0 8 12.&$0 31,30 Da!

Ra5+! + ca/+/a V+a! a4a+! a c/+ 8 P/+ + c4+a! / c

A= 2010 #.#00 8 &0,02 12-,29

Ra5 + c'/a5a C4+a! / c'/a/ G3&0 a! 8 *+a! +a!

#.#00 G 3&0 8%&.1-1,30 &0,02 Da!


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A= 2009 #.%&9 8 &9,0% 10-,1-

Ra5 + c'/a5a C4+a! / c'/a/ G3&0 a! 8 *+a! +a!

#.%&9 G 3&0 83-.9%$ &9,0% Da!

Ra5+! + c4+a! / a6a/ c/a! a4a+! a c/+ 8 /+ + c

A= 2010 $.9%0 813-,-& %2,#-

Ra5+! + c4+a! / a6a/ c4+a / a6a/ G 3&0 8 c/a +a

$.%90G3&0 8 1$.%00 13-,-& Da!

A= 2009 -.&90 8 2&3,33 33

Ra5+! + c4+a! / a6a/ c4+a / a6a/ G 3&0 8 c/a +a

-.9&0 G 3&0 8 11.--0 2&3,33 Da!

2- Razanes de Endeudamiento

Ra5+! + ++4a+ Pa! a 8 Ac* a

A= 2010 3$.9#0 8 92.#$#,$0 0,-0

A=2009 3#.-21,$0 8 -$.#$& 0,%%

Ra5 Pa!* Caa Pa!* a 8 Caa ca'+

A= 2010 39.9#0 8 $#.--#,$0 0,&9

A=2009 3#.-21,$0 8 %9.0%3,$0 0,##

3- Razones de Rentabilidad

Ma/6+ '/4 + 4a ( *+a! > c! + *+a ) 8 *+a!

A= 2010 (%#.2-1,30 >1%.300 ) 8%#.2-1,30 0,#0

A= 2009 (%0.$9$,$0 >12.&$0) 8%0.$9$,$0 0,&9

Ma/6+ + 4a+! +/aca+! 4a! + +/ac+! 8 *+a! +a


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A= 2010 33.$31,30 8 %&.1-1,30 0,#3

A= 2009 2#.&1$,$0 8 3-.9%$,$0 0,#1


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+

93

#&2,20

+c+!

9 *+c+!

+

1,33

$0 1,03

V+c+!

a

'/a/


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4+a! / a6a/


17/17

Analisis de Estado Financiero - EMPRESA CUCHIVEROS

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