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ANEXO
PROYECTO INDIVIDUAL
INFORMACIÓN
FINANCIERA Y
SU ANÁLISIS
ELITE, S.A. DE C.V. 31 de Dic. 31 de Dic. Variación ‘19- ’20 en:
Balance General Base
Común
Balances Generales al: 2020 2019 $ % 2020 2019
ACTIVO CIRCULANTE
Bancos 9,000 10,000 -1,000 -10.0% 1.5% 2.5%
Inversiones Temporales 3,000 4,000 -1,000 -25.0% 0.5% 1.0%
Clientes 130,000 100,000 30,000 30.0% 21.5% 25.1%
Inventarios 300,000 180,000 120,000 66.7% 49.7% 45.1%
Pagos Anticipados 3,000 5,000 -2,000 -40.0% 0.5% 1.3%
TOTAL DE ACTIVO CIRCULANTE 445,000 299,000 146,000 48.8% 73.7% 75.0%
ACTIVO NO CIRCULANTE
Mobiliario y Equipo 199,000 128,000 71,000 55.5% 32.9% 32.1%
Depreciación Acumulada -40,000 -29,000 -11,000 37.9% -6.6% -7.3%
TOTAL DE ACTIVO FIJO 159,000 99,000 60,000 60.6% 26.3% 24.8%
Activo Intangible 100 800 -700 -87.5% 0.0% 0.2%
TOTAL DE ACTIVO NO CIRCULANTE 159,100 99,800 59,300 59.4% 26.3% 25.0%
TOTAL DE ACTIVOS 604,100 398,800 205,300 51.5% 100.0% 100.0%
PASIVO A CORTO PLAZO
Proveedores 196,000 100,000 96,000 96.0% 32.4% 25.1%
Adeudos Bancarios a Corto Plazo 99,000 39,000 60,000 153.8% 16.4% 9.8%
Acreedores Diversos 15,600 9,300 6,300 67.7% 2.6% 2.3%
Impuestos. por Pagar 12,000 22,000 -10,000 -45.5% 2.0% 5.5%
TOTAL DE PASIVO A CORTO PLAZO 322,600 170,300 152,300 89.4% 53.4% 42.7%
PASIVO A LARGO PLAZO
Adeudos Bancarios a Largo Plazo 15,000 16,000 -1,000 -6.3% 2.5% 4.0%
TOTAL DE PASIVOS 337,600 186,300 151,300 81.2% 55.9% 46.7%
CAPITAL CONTABLE
Capital Social 75,000 75,000 0 0.0% 12.4% 18.8%
Aportaciones Adicionales 20,000 20,000 0 0.0% 3.3% 5.0%
Utilidades Acumuladas 102,500 58,500 44,000 75.2% 17.0% 14.7%
Utilidad del Ejercicio 69,000 59,000 10,000 16.9% 11.4% 14.8%
TOTAL DE CAPITAL 266,500 212,500 54,000 25.4% 44.1% 53.3%
TOTAL DE PASIVO Y CAPITAL 604,100 398,800 205,300 51.5% 100.0% 100.0%
Discusión: La empresa presenta un incremento importante en los inventarios de 2019 a 2020. Así mismo se nota que realizó
actividades de financiamiento debido al incremento en los adeudos bancarios. Es importante resaltar que la cuenta de
proveedores tiene un incremento del 96% de 2019 a 2020. En general estáincrementando su pasivo. Así mismo, se observa
que existe un excedente en el capital de trabajo neto debido a que su activo a corto plazo es mayor al pasivo a corto plazo.
ELITE, S.A. DE C.V. 31 de Dic. 31 de Dic. Variación ‘19- ’20 en:
Estado de Resultados
Base Común
Estado de resultados 2020 2019 $ % 2020 2019
Ventas netas 1,020,000 1,013,000 7,000 0.7% 100.0% 100.0%
(-) Costo de ventas 821,000 814,000 7,000 0.9% 80.5% 80.4%
(=) Utilidad bruta 199,000 199,000 0 0.0% 19.5% 19.6%
(-) Gastos de operación 104,000 107,000 -3,000 -2.8% 10.2% 10.6%
(=) Utilidad de operación 95,000 92,000 3,000 3.3% 9.3% 9.1%
(-) Otros gastos 300 200 100 50.0% 0.0% 0.0%
(=) U.A.F.I.R. 94,700 91,800 2,900 3.2% 9.3% 9.1%
(-) C.I.F. 13,700 10,800 2,900 26.9% 1.3% 1.1%
(=) U.A.I.R. 81,000 81,000 0 0.0% 7.9% 8.0%
(-) Impuestos 12,000 22,000 -10,000 -45.5% 1.2% 2.2%
(=) Utilidad Neta 69,000 59,000 10,000 16.9% 6.8% 5.8%
2020
Discusión: El estado de resultados no presenta cambios importantes. En general mantiene las relaciones entre los años 2019
y 2020.
1) Razón circulante:
Resultado: Muestra la capacidad de una empresa para cubrir sus pasivos circulantes con sus activos circulantes.
1.38
RAZONES DE LIQUIDEZ:
2) Prueba del ácido:
Resultado: Permite conocer la capacidad de las empresas de cubrir sus pasivos circulantes con sus activos mas
disponibles.
0.45
3) Rotación de cuentas por cobrar:
Resultado: Permite conocer la calidad de las cuentas por cobrar de una empresa y que tanto éxito tiene en su
cobro.
8.87
𝑅𝐶 =
𝐴𝐶
𝑃𝐶
=
445,000
322,600
= 1.38
𝑃𝐴 =
𝐴𝐶 − 𝐼𝑛𝑣𝑒𝑛𝑡𝑎𝑟𝑖𝑜𝑠
𝑃𝐶
=
445,000 − 300,000
322,600
= 0.45
𝑅𝐶𝐶 =
𝑉𝑒𝑛𝑡𝑎𝑠 𝑛𝑒𝑡𝑎𝑠
𝑆𝑎𝑙𝑑𝑜 𝑖𝑛𝑖𝑐𝑖𝑎𝑙 𝐶𝑥𝐶 + 𝑆𝑎𝑙𝑑𝑜 𝑓𝑖𝑛𝑎𝑙 𝐶𝑥𝐶 /2
=
1,020,000
100,000 + 130,000 /2
= 8.87
2020
1) Utilidad por acción:
Resultado: representa el total de ganancias que se obtienen por cada acción ordinaria vigente.
92
RAZONES DE RENTABILIDAD:
Discusión: Aún cuando no es posible emitir una opinión sobre el estado de la empresa con respecto a los resultados de las
razones financieras ya que no se conoce el contexto de la misma, se puede observar una buena liquidez y una alta rotación
de sus cuentas por cobrar. La rentabilidad es elevada y presenta buenos rendimientos, tanto de los activos como del capital.
2) Tasa de rendimiento sobre la inversión en activos:
Resultado: determina la eficiencia global en cuanto a la generación de utilidades con activos disponibles. Poder
del capital invertido.
0.16
3) Tasa de rendimiento sobre la inversión de los accionistas:
Resultado: Significa la rentabilidad de la inversión total de los accionistas.
0.26
𝑈𝑃𝐴 =
𝑈𝑡𝑖𝑙𝑖𝑑𝑎𝑑 𝑛𝑒𝑡𝑎
𝑁ú𝑚𝑒𝑟𝑜 𝑝𝑟𝑜𝑚𝑒𝑑𝑖𝑜 𝑑𝑒 𝑎𝑐𝑐𝑖𝑜𝑛𝑒𝑠
=
69,000
750
= 92
𝑅𝑒𝑛𝑑 𝑠𝑜𝑏𝑟𝑒 𝑙𝑎 𝑖𝑛𝑣𝑒𝑟𝑠𝑖ó𝑛 𝑑𝑒 𝑎𝑐𝑡𝑖𝑣𝑜𝑠 =
𝑈𝑡𝑖𝑙𝑖𝑑𝑎𝑑 𝑑𝑒 𝑜𝑝𝑒𝑟𝑎𝑐𝑖ó𝑛
𝐴𝑐𝑡𝑖𝑣𝑜 𝑡𝑜𝑡𝑎𝑙
=
95,000
604,100
= 0.16
𝑅𝑒𝑛𝑑 𝑠𝑜𝑏𝑟𝑒 𝑙𝑎 𝑖𝑛𝑣𝑒𝑟𝑠𝑖ó𝑛 𝑑𝑒 𝑎𝑐𝑐𝑖𝑜𝑛𝑖𝑠𝑡𝑎𝑠 =
𝑈𝑡𝑖𝑙𝑖𝑑𝑎𝑑 𝑛𝑒𝑡𝑎
𝐶𝑎𝑝𝑖𝑡𝑎𝑙 𝑐𝑜𝑛𝑡𝑎𝑏𝑙𝑒
=
69,000
266,500
= 0.26
Se prohíbe la reproducción total o parcial de esta obra por cualqluier
medio sin previo y expreso consentimiento por escrito del Instituto
Tecnológico y de Estudios Superiores de Monterrey.
D.R. © Instituto Tecnológico y de Estudios Superiores de Monterrey,
México. 2020 Ave. Eugenio Garza Sada 2501 Sur Col. Tecnológico C.P.
64849 Monterrey, Nuevo Léon | México

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Anexo practica-pares

  • 2. ELITE, S.A. DE C.V. 31 de Dic. 31 de Dic. Variación ‘19- ’20 en: Balance General Base Común Balances Generales al: 2020 2019 $ % 2020 2019 ACTIVO CIRCULANTE Bancos 9,000 10,000 -1,000 -10.0% 1.5% 2.5% Inversiones Temporales 3,000 4,000 -1,000 -25.0% 0.5% 1.0% Clientes 130,000 100,000 30,000 30.0% 21.5% 25.1% Inventarios 300,000 180,000 120,000 66.7% 49.7% 45.1% Pagos Anticipados 3,000 5,000 -2,000 -40.0% 0.5% 1.3% TOTAL DE ACTIVO CIRCULANTE 445,000 299,000 146,000 48.8% 73.7% 75.0% ACTIVO NO CIRCULANTE Mobiliario y Equipo 199,000 128,000 71,000 55.5% 32.9% 32.1% Depreciación Acumulada -40,000 -29,000 -11,000 37.9% -6.6% -7.3% TOTAL DE ACTIVO FIJO 159,000 99,000 60,000 60.6% 26.3% 24.8% Activo Intangible 100 800 -700 -87.5% 0.0% 0.2% TOTAL DE ACTIVO NO CIRCULANTE 159,100 99,800 59,300 59.4% 26.3% 25.0% TOTAL DE ACTIVOS 604,100 398,800 205,300 51.5% 100.0% 100.0% PASIVO A CORTO PLAZO Proveedores 196,000 100,000 96,000 96.0% 32.4% 25.1% Adeudos Bancarios a Corto Plazo 99,000 39,000 60,000 153.8% 16.4% 9.8% Acreedores Diversos 15,600 9,300 6,300 67.7% 2.6% 2.3% Impuestos. por Pagar 12,000 22,000 -10,000 -45.5% 2.0% 5.5% TOTAL DE PASIVO A CORTO PLAZO 322,600 170,300 152,300 89.4% 53.4% 42.7% PASIVO A LARGO PLAZO Adeudos Bancarios a Largo Plazo 15,000 16,000 -1,000 -6.3% 2.5% 4.0% TOTAL DE PASIVOS 337,600 186,300 151,300 81.2% 55.9% 46.7% CAPITAL CONTABLE Capital Social 75,000 75,000 0 0.0% 12.4% 18.8% Aportaciones Adicionales 20,000 20,000 0 0.0% 3.3% 5.0% Utilidades Acumuladas 102,500 58,500 44,000 75.2% 17.0% 14.7% Utilidad del Ejercicio 69,000 59,000 10,000 16.9% 11.4% 14.8% TOTAL DE CAPITAL 266,500 212,500 54,000 25.4% 44.1% 53.3% TOTAL DE PASIVO Y CAPITAL 604,100 398,800 205,300 51.5% 100.0% 100.0% Discusión: La empresa presenta un incremento importante en los inventarios de 2019 a 2020. Así mismo se nota que realizó actividades de financiamiento debido al incremento en los adeudos bancarios. Es importante resaltar que la cuenta de proveedores tiene un incremento del 96% de 2019 a 2020. En general estáincrementando su pasivo. Así mismo, se observa que existe un excedente en el capital de trabajo neto debido a que su activo a corto plazo es mayor al pasivo a corto plazo.
  • 3. ELITE, S.A. DE C.V. 31 de Dic. 31 de Dic. Variación ‘19- ’20 en: Estado de Resultados Base Común Estado de resultados 2020 2019 $ % 2020 2019 Ventas netas 1,020,000 1,013,000 7,000 0.7% 100.0% 100.0% (-) Costo de ventas 821,000 814,000 7,000 0.9% 80.5% 80.4% (=) Utilidad bruta 199,000 199,000 0 0.0% 19.5% 19.6% (-) Gastos de operación 104,000 107,000 -3,000 -2.8% 10.2% 10.6% (=) Utilidad de operación 95,000 92,000 3,000 3.3% 9.3% 9.1% (-) Otros gastos 300 200 100 50.0% 0.0% 0.0% (=) U.A.F.I.R. 94,700 91,800 2,900 3.2% 9.3% 9.1% (-) C.I.F. 13,700 10,800 2,900 26.9% 1.3% 1.1% (=) U.A.I.R. 81,000 81,000 0 0.0% 7.9% 8.0% (-) Impuestos 12,000 22,000 -10,000 -45.5% 1.2% 2.2% (=) Utilidad Neta 69,000 59,000 10,000 16.9% 6.8% 5.8% 2020 Discusión: El estado de resultados no presenta cambios importantes. En general mantiene las relaciones entre los años 2019 y 2020. 1) Razón circulante: Resultado: Muestra la capacidad de una empresa para cubrir sus pasivos circulantes con sus activos circulantes. 1.38 RAZONES DE LIQUIDEZ: 2) Prueba del ácido: Resultado: Permite conocer la capacidad de las empresas de cubrir sus pasivos circulantes con sus activos mas disponibles. 0.45 3) Rotación de cuentas por cobrar: Resultado: Permite conocer la calidad de las cuentas por cobrar de una empresa y que tanto éxito tiene en su cobro. 8.87 𝑅𝐶 = 𝐴𝐶 𝑃𝐶 = 445,000 322,600 = 1.38 𝑃𝐴 = 𝐴𝐶 − 𝐼𝑛𝑣𝑒𝑛𝑡𝑎𝑟𝑖𝑜𝑠 𝑃𝐶 = 445,000 − 300,000 322,600 = 0.45 𝑅𝐶𝐶 = 𝑉𝑒𝑛𝑡𝑎𝑠 𝑛𝑒𝑡𝑎𝑠 𝑆𝑎𝑙𝑑𝑜 𝑖𝑛𝑖𝑐𝑖𝑎𝑙 𝐶𝑥𝐶 + 𝑆𝑎𝑙𝑑𝑜 𝑓𝑖𝑛𝑎𝑙 𝐶𝑥𝐶 /2 = 1,020,000 100,000 + 130,000 /2 = 8.87
  • 4. 2020 1) Utilidad por acción: Resultado: representa el total de ganancias que se obtienen por cada acción ordinaria vigente. 92 RAZONES DE RENTABILIDAD: Discusión: Aún cuando no es posible emitir una opinión sobre el estado de la empresa con respecto a los resultados de las razones financieras ya que no se conoce el contexto de la misma, se puede observar una buena liquidez y una alta rotación de sus cuentas por cobrar. La rentabilidad es elevada y presenta buenos rendimientos, tanto de los activos como del capital. 2) Tasa de rendimiento sobre la inversión en activos: Resultado: determina la eficiencia global en cuanto a la generación de utilidades con activos disponibles. Poder del capital invertido. 0.16 3) Tasa de rendimiento sobre la inversión de los accionistas: Resultado: Significa la rentabilidad de la inversión total de los accionistas. 0.26 𝑈𝑃𝐴 = 𝑈𝑡𝑖𝑙𝑖𝑑𝑎𝑑 𝑛𝑒𝑡𝑎 𝑁ú𝑚𝑒𝑟𝑜 𝑝𝑟𝑜𝑚𝑒𝑑𝑖𝑜 𝑑𝑒 𝑎𝑐𝑐𝑖𝑜𝑛𝑒𝑠 = 69,000 750 = 92 𝑅𝑒𝑛𝑑 𝑠𝑜𝑏𝑟𝑒 𝑙𝑎 𝑖𝑛𝑣𝑒𝑟𝑠𝑖ó𝑛 𝑑𝑒 𝑎𝑐𝑡𝑖𝑣𝑜𝑠 = 𝑈𝑡𝑖𝑙𝑖𝑑𝑎𝑑 𝑑𝑒 𝑜𝑝𝑒𝑟𝑎𝑐𝑖ó𝑛 𝐴𝑐𝑡𝑖𝑣𝑜 𝑡𝑜𝑡𝑎𝑙 = 95,000 604,100 = 0.16 𝑅𝑒𝑛𝑑 𝑠𝑜𝑏𝑟𝑒 𝑙𝑎 𝑖𝑛𝑣𝑒𝑟𝑠𝑖ó𝑛 𝑑𝑒 𝑎𝑐𝑐𝑖𝑜𝑛𝑖𝑠𝑡𝑎𝑠 = 𝑈𝑡𝑖𝑙𝑖𝑑𝑎𝑑 𝑛𝑒𝑡𝑎 𝐶𝑎𝑝𝑖𝑡𝑎𝑙 𝑐𝑜𝑛𝑡𝑎𝑏𝑙𝑒 = 69,000 266,500 = 0.26
  • 5. Se prohíbe la reproducción total o parcial de esta obra por cualqluier medio sin previo y expreso consentimiento por escrito del Instituto Tecnológico y de Estudios Superiores de Monterrey. D.R. © Instituto Tecnológico y de Estudios Superiores de Monterrey, México. 2020 Ave. Eugenio Garza Sada 2501 Sur Col. Tecnológico C.P. 64849 Monterrey, Nuevo Léon | México