Ejemplo Análisis Financiero Básico

Análisis vertical c
c
c c 

c 
cc c c c c c
cc cACTIVOS c c c c !"#cc $%c &"c!c'"c(#)c *$%$c c+&+cc %$c c!,cc+&+cc -*c ."-!+c "+c *$c ""c! "c0c!+cc!c 1c ""#c0c!&cc %%/c ""#cc"cc 1c c!,c!,cc -%c SUBTOTAL ACTIVO CORRIENTE */*c c"c2c'&c c+!",c0c"3" c SUBTOTAL ACTIVO FIJO c"c++c !" c+c+"c ccc c"c "#4"c SUBTOTAL OTROS ACTIVOS c TOTAL ACTIVO c cPASIVO '#3"c'"""cc !,c+cc+c'#3"c#!c &"c!c!"3"c"c!+cc "5"c0c!"ccc  !&c+c"cc +++c!c!"3"cc 3c++cc TOTAL PASIVO CTE c

c c c c c c

cc 
c c $%c c c c %/c *c *c *c -$c %$$c

c *$1c (*/)c %$/c

c /1c -$c $/c

c $c $$c /$c /c *$c */1$c

c /c 1c %c $c %c c

c $/**c

c c

c c c *c *%c 1$c %c %c /%c **c ///c

c c c c %c $1c *c */c 1c c *%c

c

c

PASIVO NO CORRIENTE

'#3"c'"c
c#"3c!#"4c ""c#+"+"c(c)c !,c!""c2&'#"+c  !&c+c"c++cc "c!cc TOTAL PASIVO NO CORRIENTE

c *1c *%/c %%*c c **c $c

c $c %*c c c $*c *c

cTOTAL PASIVO

c *$$c

c %1c

c cPATRIMONIO "!"#c!"3"+cc "c#3"#cc "c"cc &#+"+c+#c2c "#4"cc TOTAL PATRIMONIO

c c c 1c $c 1/c *1c *$c 11/c

c c c %%c /c *c c %*c 1*c

c TOTAL PASIVO (+) PATRIMONIO

c $//*c

c c

c c c c c c c c c c c c c c c c c c c c

c

c

c

c c c c c ANALISIS VERTICAL
c
c 
 cc 6
 c

c

c c c c7"c"cc (-)c+c"cc (8)&#+"+c'&"c

c c c c c c c c c "c!""#cc c
+ "c c c"c c (8)c&#+"+c!""#c c c c

c3c .3c!c"",c+c"c c c + c+cc c

c3cc c "c"c c (8)c&#+"+c"c+c !&c c c c 9,c!""c !&c+c"c c

cc c +c c (=) UTILIDAD NETA c c

c

c c c cc7 
c 
c

c
cc //c $1/$c %**$c

c *c *$c

c

$/c c *c */*c $/c

/c %c %c *c

c

c c */c *c /c -*c $1c

*%c %c *c c -*c **/c

c

%1c c %1c c *1c

1$c 1$c c c

c

c c c c c c c c c

c

c

ANALISIS VERTICAL
c
c c 

c 
cc c c c c c
c*c cACTIVOS c c *$c c !"#cc $1c &"c!c'"c(#)c **1/c c+&+cc */c c!,cc+&+cc c ."-!+c "+c */c ""c! "c0c!+cc!c %c ""#c0c!&cc %//%c ""#cc"cc *c c!,c!,cc %c SUBTOTAL ACTIVO CORRIENTE */c c"c2c'&c c+!",c0c"3" c SUBTOTAL ACTIVO FIJO

c c c c c

cc 
c c 1c %%c $c c $c $%c $c c *c /c

c $/c $%c $c

c %c $$c /c

c /$c $11c *c c *%/c $/c

c %c /c %c $c *c 1c

c TOTAL ACTIVO

c %/c

c c

c cPASIVO '#3"c'"""cc !,c+cc+c'#3"c#!c &"c!c!"3"c"c!+cc ""c0c!"ccc  !&c+c"cc +++c!c!"3"cc 3c++cc TOTAL PASIVO CTE

c c c $c *1%c 1c %/c *c *1/c $1c $c

c c c *c /c $/c *1c %c %c 1c *c

c

c

c"c++c !" c+c+"c ccc c"c "#4"c SUBTOTAL OTROS ACTIVOS

c

PASIVO NO CORRIENTE

'#3"c'"c
c#"3c!#"4c ""c#+"+"c(c)c !,c!""c2&'#"+c  !&c+c"c++cc "c!cc TOTAL PASIVO NO CORRIENTE

c //$c $c 1c /c %c *1c

c 1c %c %c $c *1c $1c

c TOTAL PASIVO

c **1$c

c %/c

c cPATRIMONIO "!"#c!"3"+cc "c#3"#cc "c"cc &#+"+c+#c2c "#4"cc TOTAL PATRIMONIO

c c c 1c

c c c c

$c %$1c %*c *%/c 1c

%c $c $c *c %c

cTOTAL PASIVO (+) PATRIMONIO

c %/c

c c

c c c c c c c c c c c c c

c

c

c

ANALISIS VERTICAL c c c c c7"c"cc

c c c c c (-)c+c"cc c (8)&#+"+c'&"c c c"c!""#cc c c
+ "c c c"c c (8)c&#+"+c!""#c c c c3c c .3c!c"",c+c"c c c + c+cc c

c3cc c "c"c c (8)c&#+"+c"c+c !&c c c c 9,c!""c !&c+c"c c

cc c +c c (8)c6..
c 
c c c c c c c c c c c c


c
cc 
 cc 6
 c

c

c c ccc7 
c 
c

c c

c


c*c */1$c *%c $$$$c

c 1c $$c

c

/c c c $c %*c

*c %c %c *c

c

*/c c $1c c /c 11c /c

c c c c /c /c

c

*/c c $c /c %*c

c *c c *c

ANALISIS HORIZONTAL
c
c 

c 
c

c c cACTIVO c c !"#c &"c!c'"c(#)c c+&+c :c!,cc+&+c .":c!+c "+c ""c! "c0c!cc!c ""#c0c!&c ""#cc"c !,c!,c"c SUBTOTAL ACTIVO CORRIENTE

c cAÑO 1

c c *$c c $%c $1c *$%$c **1/c %$c */c -*c -c *$c //c 1c %c %%/c %//%c 1c *c -%c -%c 2092,4 2066,9

/c c -/c -c %%c -*c -/1c *$c *c -1c c -25,5

%%c -%c -*c 1c -c -$%c *$c c -c c -1,2%

c "c2c'&c :c+!",c0c"3" c SUBTOTAL ACTIVO FIJO

c *$1c c $/c c -*/c -$%c 1531,9 1743,4

$1*$c c -1c 211,5

c -*c 13,8%

c
c++c !" c+c+"c c c"c "#4"c SUBTOTAL OTROS ACTIVOS

c

-%c c 1%c $c -*c %$c 50,8

-$/c *1c c -1c *c 17,0%

c

cTOTAL ACTIVO

c cAÑO 2

$c c $$c /$c /c *$c 298,3 3922,6

c VARIACION ABSOLUTA

/$c c $11c *c c *%/c 349,1 4159,4

c VARIACION RELATIVA

236,8

6,0%

c PASIVO '#3"c'"""c 9,cc+c'#c;""c#!c &"c!c!"3"c(!+)c ""c0c!"cc  !&c+c"c +++c!c!"3"c 3c++c SUBTOTAL PASIVO CORRIENTE

c c

c *c c *%c 1$c %c %c /%c **c 999,6

c $c c *1%c 1c %/c *c *1/c $1c 1003

c -%c c $%c %c %c /c c *c 3,4

c

c

c

c

c

-*/c *c c c -1*$c $1$c %%c 0,3%

c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c c

'#3"c'"""c#!c ""c#+"+"c !,c!""c2&'#"c  !&cc"c++c "c!c SUBTOTAL PASIVO NO CORRIENTE

c c c c c c c c c c c c c c c

*1c *%/c %%*c c **c 1034

//$c $c 1c /c %c 1280

-/c %c 1c /c -11c 246

*c %$c c c -c 23,8%

2283 c

249,4 c

12,3%

cTOTAL PASIVO

c 2033,6 c

c "!"#c!"3"+c "c#3"#c "c"c &#+"+c+#c2c "#4"c SUBTOTAL PATRIMONIO

c

1c c 1c c $c $c 1/c %$1c *1c %*c *$c *%/c 1889 1876,4

c c c %/c -*%1c %$c -12,6

c c c -/c *c -0,7%

cTOTAL PASIVO Y PATRIMONIO

c 3922,6 c 4159,4 c

236,8 c

6,0%

c c c c c c c c c c c c c c c c c

ANALISIS HORIZONTAL
c
c 
 cc6
 c c

AÑO 1 c "c"c c+c"c utilidad bruta

c /c c */1$c c $1/$c *%c 522,3 333,3

c 
 cc 9
.< c
+ "c c"c

c c

c *c c */*c $/c 390,4

c c

c c

c UTILIDAD EN OPERACIÓN c

 c.  c=c c .3c!c"",c"c + c+cc

c3c "c"c UTILIDAD ANTES DE IMPUESTOS c c 9 7.. c9

c.>96 cc 
c

c +c c UTILIDAD NETA c c c c c c c c

AÑO 3

VARIACION ABSOLUTA

VARIACION RELATIVA

%1c c %c 189

$c %%1c 36,2%

c c c $c /c 154,2

c $/c c 1*c *c -236,2

$1c *1c $%1c -60,5%

c */c c *c /c -*c 438 c

c $1c c c /c -11c 197,1 */c

c %*c c -*c -*c -c -240,9 -c

c -%c -c -1c -55,0% -c

c %1c c c %1c 280

c $c c /c */c 154,2

c -*c c /c **c -125,8

-1c c -*c -44,9%

c c c c c c c c c c c c c c c c c c c c c c c c c c

ANALISIS VERTICAL WALTER S.A CRITERIO DE ANALISIS

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