1. ANALISIS DE LIQUIDEZ A" LIQUIDEZ GENERAL# E" #$ %&'()'%$# *+'$ + #'-++, *+"&$ -+ %&%&)'( + +$" + )& %#$ "( )'+&$" %& +#+*+(" +# $)'. CONCEPTO ACTIVO CORRIENTE PASIVO PA SIVO CORRIENTE CORRI ENTE LIQUIDEZ GENERAL
2015 5,253,563 4,092,277 S/. 1.28 S/.
2014 4,623,902 3,794,861 1.22
LI!UIDEZ "ENERAL S/. 1.0 S/. 1.20 S/. 1.10
1
2
INTERPRETACION LA EMPRESA EN EL AÑO 2015 CUENTA CON S/ 1.28 1. 28 POR CADA SOL DE DEUDA A CORTO CORTO PLAZO.
B" PRUEBA P RUEBA ACIDA# ACIDA# %&%&)'($ ($ *+'$$ *$" +'+(+ + #$ )$%$)'$ + %$ + ($ +*%&+"$ +( +# )& %#$. CONCEPTO ACTIVO CORRIENTE INVENTARIOS PASIVO PA SIVO CORRIENTE CORRI ENTE PRUEBA ACIDA
2015 5,253,563 1,159,154 4,092,277 S/. 1.00 S/.
2014 4,623,902 833,570 3,794,861 1.00
PRUEBA ACI ACIDA DA S/. 1.01 S/. 1.00 S/. 1.00
1
2
INTERPRETACION LA EMPRESA PARA EL AÑO 2015 CUENTA CON S/ 1.00 DE EFECTIO EFECTI O LI!UIDO LI!UI DO PARA AFRONTAR SUS DEUDAS A CORTO PLAZO TENIENDO UN DEFICIT DE S/ 0.00 CENTIMOS +&*'+ *+'& *+'& #$ )$ $)'$ $)'$ + #$ +* &+"$ &+"$ +( +# )& )& #$ #$ C PRUEBA DEFENSIVA DEFENSIVA# +&*'+
CONCEPTO CAJA Y BANCOS VALORES VA LORES NEGOCIABLES PASIVO PA SIVO CORRIENTE CORRI ENTE PRUEBA DEFENSIVA
2015 554,002 0 4,092,277 S/ 0 14 S/
2014 818,402 0 3,794,861 0 22
S/. 0.0 S/. 0.20 S/. 0.10
PRUEBA DEFENSIV DEFENS IVA A
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A.1 DEUDA VS PA PATRI%ONIO CONCEPTO TOTAL PASIVO TOTAL PATRI% PATRI%ONIO ONIO DEUDA C. P. VS PATRI%ONIO &
00%
2015 5,808,766 2,654,556 21!&
2014 4,556,974 2,691,177 1!&
DEUDA C. P. P. VS PATRIMONIO PATRIMONIO %
200% 100% 0%
1
2
INTERPRETACION
LA EMPRESA MUESTRA PARA PARA EL 2015 UN 21&% DE ENDEUDAMIENTO A CORTO CORTO PLAZO CON RE AL PA PATRIMONIO. TRIMONIO. TENIENDO LA TENDENCIA TENDENCIA A BA AR CON RESPECTO AL PERIODO PERIODO 2014 A.2" DEUDA LARGO PLAZO VS PA PATRI%ONIO# DEUDA L.P. VS PATRIMONIO %
CONCEPTO PASIVO NO CORRIENTE TOTAL PATRI% PATRI%ONIO ONIO DEUDA L.P. VS PATRI%ONIO &
2015 1,716,489 3,183,045 54&
2014 762,113 3,173,707 24&
'0% 40% 20% 0%
1 2 INTERPRETACION LA EMPRESA MUESTRA EN EL AÑO 2015 UN 54% DE ENDEUDAMIENTO A LAR"O PLAZO CON RELACION
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GASTOS FINANCIEROS COBERTURA DE GASTOS
94 2(14
5000
59 8)0
0
1
INTERPRETACION
2
LA EMPRESA EN EL 2015 CUENTA CUENTA CON 2 14 VECES DE RECURSOS PARA PARA CUBRIR LOS LOS "ASTOS
(. ANALISIS DE GESTION $()" $&$ )&'& '$" + +($ A ROTACION ROTACION DE CAJA Y BANCOS DIA DIAS # N" $ ($ '+$ "&+ #$ *$ (' + #$ )$ $ $()"
CONCEPTO CAJA Y BANCOS VENTAS ROTACION DE CAJA Y BANCOS INTERPRETACION
2015 554,002 7,832,433 25
2014 818,402 7,008,680 42
ROTACION DE CAJA Y BANCOS
'0 40 20 0
1
2
LA EMPRESA DISPONE DE 25 DIAS PARA CURIR SUS ENTAS CON EL DINERO MAS LI!UIDO
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1
2
INTERPRETACION LA EMPRESA EN EL 2015 MUESTRA UNA EZ LA ROTACION DE MERCADERIAS CON RESPECTO AL PERIODO ANTERIOR
INMOVILIZACION DE INV *DIAS+
'0
CONCEPTO INVENTARIO FINAL COSTO DE VENTAS VENTAS IN%OVILIZACION DE INV 'DIAS"
2015 1,159,154 7,129,628 5!
2014 833,570 6,057,112 50
55 50
118
45
1
2
INTERPRETACION EN EL AÑO 2015 LA MERCADERIA DEMORO 59 DIAS EN EL ALMACEN D" ROTACION DE CUENTAS POR PA PAGAR# GAR# D.1" ROTACION ROTACION ANUAL
ROTACION DE CUENTAS *VECES+
'
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A" UTILIDAD DE CAPITAL# CAPITAL# M'+ #$ &+($'#'$ + #" (" $%&$" %& #" $))'('"$". A.1" ROE
ROE %
'RENDI%IENTO DEL PA PATRI%ONIO" TRI%ONIO" CONCEPTO
2015
15%
2014
10%
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GRA*A Y %ONTERO S.A.A. ANALISIS DE LIQUIDEZ 2014
2015
A>
LI!UIDEZ ;ENERAL @ACTIO CTE / PASIO CTE>
S/.
1.22 S/.
1.28
?
>
PRUEA ACIDA @ACTIO CTE ? INEN / PASIO PASIO CTE>
S/.
1.00 S/.
1.00
?
C>
PRUEA DEFENS NSIIA @CA:AAL NE; / PAS CTE>
S/.
0.22 S/.
0.14
D>
CAPITAL DE DE TRA TRA A:O
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@TOTAL PASIO PASIO / TOTAL ACTIO>
B.2" DEUDA LARGO PLAZO VS ACTIVO FIJO @PASIO NO CTE / ACTIO FI:O>
C"
COBERTURA DE GASTOS FINANCIEROS @UTILIDAD AN IMP ;TOS FINAN / ;TOS FINAN>
66
154&
SI
36 ECES
4 VECES
NORMAL
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PERO TIENE !UE ME:ORAR EL PERIODO !UE ! UE SE DEMORA EN PA;AR A SUS PROEEDORES.
ANALISIS DE RENTABILIDAD 2014
2015
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GRA*A Y %ONTERO S.A.A. PER Y P.V.C. I. DATOS PARA EL PER# CI I1 (N° ACCCIONES EN CIRCUL
0,05(,)!0
TOTAL N+ ACCIONES#
0,05(,)!0
UTILIDAD TRI%ESTRAL#
22),!0!
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ESTADO DE SITUACI,N FINANCIERA - BALANCE .ENERAL GRA*A Y %ONTERO S.A.A. Y SUBSIDIARIAS ESTADOS FINANCIEROS C9- A (1 : D-6-:;<: : 2015 ' : ;-:9 : NUEVOS SOLES " CUENTA A6-=9 A6-=9 C-::9 E+)' = E-'$#+(+" $# E+)' O&" A)'" F'($()'+&" C+($" %& )&$& )*+&)'$#+" = &$" )+($" %& )&$& C+($" %& C&$& C*+&)'$#+" @(+> O&$" C+($" %& C&$& @(+> C+($" %& C&$& $ E('$+" R+#$)'($$"
2015 0 0 554,002 3,153 3,474,720 2,369,978 824,589 280 153
2014 0 0 818,402 5,601 2,930,378 2,246,342 584,975 99 061
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O&" A)'" ( '($()'+&" T A6-=9 N C-::9 TOTAL DE ACTIVOS P9-=9 > P-;- P9-=9 C-::9 O&" P$"'" F'($()'+&" C+($" %& %$$& )*+&)'$#+" = &$" )+($" %& %$$& C+($" %& P$$& C*+&)'$#+" O&$" C+($" %& P$$& C+($" %& P$$& $ E('$+" R+#$)'($$" I(&+"" '+&'" P&'"'( %& +(+')'" $ #" E*%#+$" O&$" %&'"'(+" P$"'" %& I*%+"" $ #$" ;$($()'$" O&" P$"'" ( '($()'+&" T$# T $# + P$"'" C&&'+(+" '"'(" + P$"'" '()#'" +( ;&%" + A)'" %$&$ " D'"%"')'( C#$"'')$" )* M$(+('" %$&$ #$ +($
22,386 (,)(8,248 8,!!1,811 0 0 1,265,103 2,779,590 1,635,760 1,066,000 77,830 0 0 13,468 34,116 0 4,092,277
9,478 (,10,))! ),)(0,81 0 0 1,425,455 2,268,351 1,177,581 1,007,743 83,027 0 0 11,441 89,614 0 3,794,861
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;$($()'$" @%G&'$> '#'$ %& $))'( &'($&'$ D'#'$ %& A))'( + I(+&"'( +( O%+&$)'(+" C('($$"
0 0
0 0