Econimica_trabajo-Agricola San Juan

AGRÍCOLA SAN JUAN1. Balance General

ACTIVO

PASIVO

PATRIMONIO

AGRÍCOLA SAN JUAN1. Balance General

2015s/ (000)

Activos corrientes Efectivo S/. 387 Cuentas por cobrar comerciales ,netos S/. 20,084 Inventarios,neto S/. 12,677 Otras cuentas por cobrar , neto S/. 26,276 Productos agrícolas S/. 8,960 Activos biologicosTotal activo corriente S/. 68,384 Activo no corriente Otras cuentas por cobrar a largo plazo, neto S/. 479 Activos biologicos Terrenos ,planta y equipo,neto S/. 113,171 Activos intangibles ,neto S/. 37 Total no activo corriente S/. 113,687 Total de Activos S/. 182,071 Pasivo corriente Cuentas por pagar comerciale S/. 12,841 Cuentas por pagar principal y partes relacionadas S/. 5,435 Impuestos,remuneraciones y otras cuentas por pagar S/. 3,537 Ingresos diferidos Obligaciones finacieras S/. 46,354 Total pasivo corriente S/. 68,167 Pasivo no corriente Obligaciones financiera a largo plazo S/. 31,700 Pasivo neto por impusto a la ganacias diferido S/. 1,109 Total pasivo no corriente S/. 32,809 Total pasivo S/. 100,976

Capital social S/. 60,000 Reservas legal S/. 8,359 Resultados acumulados S/. 12,736 Total patrimonio S/. 81,095

Total pasivo y patrimonio S/. 182,071

2013 2014 2015 S/. -

S/. 20,000

S/. 40,000

S/. 60,000

S/. 80,000

S/. 100,000

S/. 120,000

S/. 140,000

S/. 160,000

S/. 180,000

S/. 200,000

BALANCE GENERAL

Activo Pasivo Patrimonio

2013Activo S/. 155,948 Pasivo S/. 64,801 Patrimonio S/. 91,147

2015Total activo corriente S/. 68,384

Total no activo corriente S/. 113,687 Total de Activos S/. 182,071

Total pasivo corriente S/. 68,167 Total pasivo no corriente S/. 32,809

Total pasivo S/. 100,976 Total patrimonio S/. 81,095

2013 2014 2015 S/. -

S/. 20,000

S/. 40,000

S/. 60,000

S/. 80,000

S/. 100,000

S/. 120,000

S/. 140,000

S/. 160,000

S/. 180,000

S/. 200,000

BALANCE GENERAL


2014 2013s/ (000) s/ (000)

S/. 6,780 S/. 883 S/. 15,984 S/. 19,558 S/. 8,556 S/. 10,328 S/. 21,730 S/. 23,168

S/. 1,246 S/. 455 S/. 54,296 S/. 54,392

S/. 24,584 S/. 20,928 S/. 83,616 S/. 80,578 S/. 44 S/. 50 S/. 108,244 S/. 101,556 S/. 162,540 S/. 155,948

S/. 9,069 S/. 9,255 S/. 5,024 S/. 5,036 S/. 2,625 S/. 2,856

S/. 108 S/. 20,807 S/. 34,023 S/. 37,525 S/. 51,278

S/. 26,034 S/. 10,346 S/. 4,043 S/. 3,177 S/. 30,077 S/. 13,523 S/. 67,602 S/. 64,801

S/. 60,000 ### S/. 7,980 S/. 7,329 S/. 26,958 S/. 23,818 S/. 94,938 S/. 91,147

S/. 162,540 S/. 155,948

2013 2014 2015 S/. -

S/. 20,000

S/. 40,000

S/. 60,000

S/. 80,000

S/. 100,000

S/. 120,000

S/. 140,000

S/. 160,000

S/. 180,000

S/. 200,000

BALANCE GENERAL


2013 2014 2015 S/. -

S/. 50,000

S/. 100,000

S/. 150,000

S/. 200,000

S/. 250,000

S/. 300,000

S/. 350,000

S/. 400,000

BALANCE GENERAL


2014 2015 S/. 162,540 S/. 182,071 S/. 67,602 S/. 100,976 S/. 94,938 S/. 81,095

2014 2013 S/. 54,296 S/. 54,392 S/. 108,244 S/. 101,556 S/. 162,540 S/. 155,948 S/. 37,525 S/. 51,278 S/. 30,077 S/. 13,523 S/. 67,602 S/. 64,801 S/. 94,938 S/. 91,147

2013 2014 2015 S/. -

S/. 20,000

S/. 40,000

S/. 60,000

S/. 80,000

S/. 100,000

S/. 120,000

S/. 140,000

S/. 160,000

S/. 180,000

S/. 200,000

BALANCE GENERAL


2013 2014 2015 S/. -

S/. 50,000

S/. 100,000

S/. 150,000

S/. 200,000

S/. 250,000

S/. 300,000

S/. 350,000

S/. 400,000

BALANCE GENERAL


CONCEPTO

HORIZONTAL

Activos corrientesEfectivo S/. -6,393 Cuentas por cobrar comerciales ,netos S/. 4,100 Inventarios, neto S/. 4,121 Otras cuentas por cobrar , neto S/. 4,546 Productos agrícolas S/. 8,960 Activos biológicos S/. -1,246 Total activo corriente S/. 14,088

Activo no corrienteOtras cuentas por cobrar a largo plazo, neto S/. 479 Activos biológicos S/. -24,584 Terrenos ,planta y equipo, neto S/. 29,555 Activos intangibles ,neto S/. -7 Total no activo corriente S/. 5,443

Total de Activos S/. 19,531 Pasivo corriente

Cuentas por pagar comerciales S/. 3,772 Cuentas por pagar principal y partes relacionadas S/. 411 Impuestos, remuneraciones y otras cuentas por pagar S/. 912 Ingresos diferidos S/. - Obligaciones financieras S/. 25,547 Total pasivo corriente S/. 30,642

Pasivo no corrienteObligaciones financiera a largo plazo S/. 5,666 Pasivo neto por impuesto a la ganancias diferido S/. -2,934 Total pasivo no corriente S/. 2,732

Total pasivo S/. 33,374 Patrimonio

Capital social S/. - Reservas legal S/. 379 Resultados acumulados S/. -14,222

Total patrimonio S/. -13,843

VARIACION ABSOLUTA 2014 - 2015

2013 2014 2015 S/. -

S/. 20,000

S/. 40,000

S/. 60,000

S/. 80,000

S/. 100,000

S/. 120,000

S/. 140,000

S/. 160,000

S/. 180,000

S/. 200,000

BALANCE GENERAL


2013 2014 2015 S/. -

S/. 50,000

S/. 100,000

S/. 150,000

S/. 200,000

S/. 250,000

S/. 300,000

S/. 350,000

S/. 400,000

BALANCE GENERAL


2013 2014 2015 S/. -

S/. 20,000

S/. 40,000

S/. 60,000

S/. 80,000

S/. 100,000

S/. 120,000

S/. 140,000

S/. 160,000

S/. 180,000

S/. 200,000

BALANCE GENERAL


2013 2014 2015 S/. -

S/. 50,000

S/. 100,000

S/. 150,000

S/. 200,000

S/. 250,000

S/. 300,000

S/. 350,000

S/. 400,000

BALANCE GENERAL


HORIZONTAL VERTICAL

2015 2014 2013

Activos corrientes S/. 5,897 -94% 667.84% 0.21% 4.17% 0.57% S/. -3,574 26% -18.27% 11.03% 9.83% 12.54% S/. -1,772 48% -17.16% 6.96% 5.26% 6.62% S/. -1,438 21% -6.21% 14.43% 13.37% 14.86% S/. - 4.92% 0.00% 0.00% S/. 791 -100% 173.85% 0.00% 0.77% 0.29% S/. -96 26% -0.18% 37.56% 33.40% 34.88%

Activo no corriente S/. - 0.26% 0.00% 0.00% S/. 3,656 -100% 17.47% 0.00% 15.12% 13.42% S/. 3,038 35% 3.77% 62.16% 51.44% 51.67% S/. -6 -16% -12.00% 0.02% 0.03% 0.03% S/. 6,688 5% 6.59% 62.44% 66.60% 65.12% S/. 6,592 12% 4.23% 100.00% 100.00% 100.00%

Pasivo corriente S/. -186 41.59% -2.01% 12.72% 13.42% 14.28% S/. -12 8.18% -0.24% 5.38% 7.43% 7.77% S/. -231 34.74% -8.09% 3.50% 3.88% 4.41% S/. -108 -100.00% 0.00% 0.00% 0.17% S/. -13,216 122.78% -38.84% 45.91% 30.78% 52.50% S/. -13,753 81.66% -26.82% 67.51% 55.51% 79.13%

Pasivo no corriente S/. 15,688 17.87% 151.63% 31.39% 38.51% 15.97%

866 -264.56% 27.26% 1.10% 5.98% 4.90%16554 8.33% 122.41% 32.49% 44.49% 20.87%

S/. 2,801 49.37% 4.32% 100.00% 100.00% 100.00%Patrimonio

S/. - 0.00% 0.00% 73.99% 63.20% 65.83% S/. 651 4.75% 8.88% 10.31% 8.41% 8.04% S/. 3,140 -52.76% 13.18% 15.71% 28.40% 26.13% S/. 3,791 -14.58% 4.16% 100.00% 100.00% 100.00%

VARIACION ABSOLUTA 2013 - 2014

VARIACION RELATIVA 2014-2015

VARIACION RELATIVA

2013-2014

RESUMEN

Total activo corriente 26% -0.18%Total no activo corriente 5% 7%

Total de Activos 12% 4.23%Total pasivo corriente 81.66% -26.82%

Total pasivo no corriente 8.33% 122.41%Total pasivo 49.37% 4.32%

Total patrimonio -14.58% 4.16%

RESUMEN

Total activo corriente S/. 14,088 S/. -96 Total no activo corriente S/. 5,443 S/. 6,688

Total pasivo corriente S/. 30,642 S/. -13,753 Total pasivo S/. 33,374 S/. 2,801

Total patrimonio S/. -13,843 S/. 3,791

VARIACION 2014-2015

VARIACION 2013-2014

VARIACION ABSOLUTA 2014 -

2015

VARIACION ABSOLUTA 2013 -

2014

RATIOS 2013 2014 2015

Liquidez 1.061 1.447 1.003Solvencia 0.416 0.416 1.803

Deuda / Patrimonio 0.711 0.712 0.555

2. Estado de Resultados

2015s/ (000)

Ventas S/. 59,594 (Costo de ventas) S/. 51,318 Utilidad bruta S/. 8,276

S/. 1,366

S/. 9,642

Ingreso(gastos) operativos(Gastos de venta) S/. 2,478 (Gastos de admiración) S/. 3,447 (Otros ingresos datos, neto) S/. 2,543 Utilidades operativa S/. 1,174 Ingresos financieros S/. 4 Gastos financieras S/. 2,025 Diferencia en cambio neta S/. 2,281 Utilidad antes de impuesto a la ganancia S/. -3,128 Impuesto a la ganancias S/. 186 Utilidad neta S/. -2,942

Cambio en el valor razonable de los activos biológicosUtilidad después del cambio en el valor razonable de los activos biológicos

CONCEPTO

2014 2013s/ (000) s/ (000)

S/. 61,712 S/. 47,114 Ventas S/. 47,821 S/. 32,132 Costo de ventas S/. 13,891 S/. 14,982 Utilidad bruta

S/. 1,627 S/. 845

S/. 15,518 S/. 15,827 Utilidad después del cambio Ingreso(gastos) operativos

S/. 3,194 S/. 1,979 Gastos de venta S/. 2,765 S/. 2,591 Gastos de admistracion S/. 342 S/. 964 Otros ingresos(datos),neto S/. 9,217 S/. 10,293 Utilidades operativa S/. 57 S/. 17 Ingresos financieros S/. 1,676 S/. 1,572 Gastos financieras S/. 2,799 S/. 2,576 Diferencia en cambio neta S/. 4,799 S/. 6,162 Utilidad antes de impuesto a la ganancia S/. 1,008 S/. 1,584 Impuesto a la ganancias S/. 5,807 S/. 7,746 Utilidad neta

VentasCosto de ventasUtilidad bruta

Ingreso(gastos) operativosUtilidades operativaIngresos financierosGastos financierosDiferencia en cambio netaUtilidad antes de impuesto a la gananciaImpuesto a la gananciasUtilidad neta

Cambio en el valor razonable de los activos biológicos

Cambio en el valor razonable de los activos biológicos

HORIZONTAL VERTICAL

2015 2014

S/. -2,118 S/. 14,598 -3.43% 30.98% 100.00% 100.00% S/. 3,497 S/. 15,689 7.31% 48.83% 86.11% 77.49% S/. -5,615 S/. -1,091 -40.42% -7.28% 13.89% 22.51%

S/. -261 S/. 782 -16.04% 92.54% 2.29% 2.64%

S/. -5,876 S/. -309 -60.94% -1.95% 16.18% 25.15%

S/. -716 S/. 1,215 -22.42% 61.39% 4.16% 5.18% S/. 682 S/. 174 24.67% 6.72% 5.78% 4.48% S/. 2,201 S/. -622 643.57% -64.52% 4.27% 0.55% S/. -8,043 S/. -1,076 -87.26% -10.45% 1.97% 14.94% S/. -53 S/. 40 -92.98% 235.29% 0.01% 0.09% S/. 349 S/. 104 20.82% 6.62% 3.40% 2.72% S/. -518 S/. 223 -18.51% 8.66% 3.83% 4.54% S/. -7,927 S/. -1,363 -165.18% -22.12% -5.25% 7.78% S/. -822 S/. -576 -81.55% -36.36% 0.31% 1.63% S/. -8,749 S/. -1,939 -150.66% -25.03% -4.94% 9.41%

14598 -211815689 3497-1091 -5615

782 -261767 2167

-1076 -804340 -53

104 349223 -518

-1363 -7927-576 -822

-1939 -8749

VARIACION 2015 - 2014ABSOLUTA

VARIACION 2014 - 2013ABSOLUTA





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VERTICAL

2013

100.00%68.20%31.80%

1.79%

33.59%

4.20%5.50%2.05%

21.85%0.04%3.34%5.47%

13.08%3.36%

16.44%

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FUENTE: BVL

Econimica_trabajo-Agricola San Juan

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