Desarrollo Estados Financieros de Nutrivida

7/23/2019 Desarrollo Estados Financieros de Nutrivida

1/23

NVERSINCapital $ 8,000,000Socios acuerdan reinversin de utilidades durante los primeros 5 aosReserva Legal 10% sobre utilidad e

!nversin !nicial"a#uinaria C! &8,'51,'(0

Productos Precio venta ($) ntidad (kg) anu)arina *g 1ao '00+ ',000 150,000)arina *g 'ao '010 ,000 15-,500)arina *g & ao '011 (,000 1(5,&-5)arina *g ao '01' 8,000 1-&,()arina *g 5 ao '01& 10,000 18',&'(.lantulas ao 1 (0,000

1 mes!nventarios

C! 1-+,100,000Locales en arrendamiento &0%!ncremento ventas &&%

"argen /ruto

Proveedores 1 mes.lao

Gastos de administracin$ 1',000,000

rrendamientos $ 10,000,0002astos generales administracin l3nea recta4epreciacin muebles $ +,000,000.ropaganda otros gastos

'0% anual

Crecimiento gastos

Planta de ersonal ! salario

gerente 1 $ 2,000,000secretaria ' $ 750,000vendedores 10 $ 496,000produccion 15 $ 800,000.restaciones sociales 50% sobre sueldo b6Cesant3as 1 sueldo mensual

!ncremento '0% anual

CR"#I%SCr&ditos ara activos 'ios

7alor '0,000,000.lao 5 aos2racia 1 aomortiacin trimestralasa &'% 7

Cr&ditos corto lao ,000,000sobre promedio

NVERSI%NES E*P%R+,ESRendimientos '0% anual


2/23

Sobre valor promedio anual

*P-ES%S.rovisin impuestos sobre la renta &0% %Si p9rdida % % sobre patrimo


3/23

rcicio anterior

al&00,000,000(&0,000,000++','50,000

1,&8+,15',0001,8'&,'(0,000

',000,0001,500,000,+(0,000

1',000,000ico anual

al ao


4/23

nio inicial


5/23

+RI*%NI% +.% / +.% 0 +.% 1 +.% 2 +.% 3 +.% 4pital 8,000,000lidades (,(8-,1( -',81(,15' 1(,'0+,&1+ 1,&8+,15',000 '58,'&&,-(-serva legal ;10%< 0 ((8,-' -,'81,(15 1,('0,+&' 1&8,+15,'00

EN+S +.% 0 +.% 1 +.% 2 +.% 3 +.%

Productos

rina ao 1,',&,,5 150,000 $ ',000 $ &00,000,000 (&0,000,000 ++','50,000 1,&8+,15',000 1,8'&,'

%+, $ 2//5///5/// $ 62/5///5/// $ 771514/5/// $ 0528750415/// $ 058125

%*PR+S +.% 0 +.% 1 +.% 2 +.% 3 +.% 4

ventario =inal esperado 1',500 1(,'50 '1,1'5 '-,(& &5,-01

7entas presupuestadas ;c9dula 1< 150,000 1+5,000 '5&,500 &'+,550 '8,15

:nidades re#ueridas 06154// '11,'50 '-,('5 &5-,01& (,11(

0 150 1+5 &+0 &10

PR%#-CCIN RE9-ERI#+ 06154// 10050// 1:3532/ 2465612 36258/6

+.% 0 +.% 1 +.% 2 +.% 3 +.% 4argen /ruto &&% &&% &&% &&% &&%ntas &00,000,000 (&0,000,000 ++','50,000 1,&8+,15',000 1,8'&,'(0,000lidad /ruta ++,000,000 '0-,+00,000 &'-,',500 58,'0,1(0 (01,(-5,800sto de *ercanc;a vendida 1/05///5/// 31150//5/// 66358/:54// 72/5:20583/ 05110548351//

ventario !nicial 0 1(,-50,000 &5,1-5,000 55,00,('5 --,5(0,+8-ventario =inal 1(,-50,000 &5,1-5,000 55,00,('5 --,5(0,+8- 101,-+8,(8&mras totales 10:5:4/5/// 33/54145/// 6845/225014 741587151/1 051345810587:entas or agar 0850345822 265:0/530: 4:5/865/73 :753/:5682 0/258085370go de comras 1++,(0,1(- 0&,81,58& ('-,+-,0&1 8-&,8,518 1,1',00&,05

EPRECI+CIN-Eo0kg

(unidades)

Precio orroductoestimadoa>o 0($)

%+, VEN+S+.% 0 ($)

%+, VEN+S+.% 1 ($)

%+, VEN+S+.% 2 ($)

%+, VEN+S+.% 3 ($)

%+, V+.%

Productos ?actores

nsultados

@arina(unidades)

@arina(unidades)

@arina(unidades)

@arina(unidades)

@arina(unidades)

nventario inicial disponible a dic &1 aoterior


6/23

G+S%S #E +#*INISR+CIN = VEN+S +.% 0 +.% 1 +.% 2 +.% 3 +.% 4rendamientos 1',000,000 1,00,000 1-,'80,000 '0,-&(,000 ',88&,'00stos generales administracin 10,000,000 1',000,000 1,00,000 1-,'80,000 '0,-&(,000preciacin muebles ',000,000 ',000,000 ',000,000 ',000,000 ',000,000rsonal ventas +,',000 11,&08,800 1&,5-0,5(0 8,85,01( 58,(',81+opaganda otros gastos +,000,000 10,800,000 1',+(0,000 15,55',000 18,((',00rsonal administracin &8,'50,000 5,+00,000 55,080,000 ((,0+(,000 108,8(,000tal gastos de administracin 8/56:35/// 7653/858// 004517/546/ 0:/54085/06 1225::/5307

ERS%N+, +.% 0

RS%N+, +#*INISR+IV% ! salario mes salario a>o cesant;as total a>o

2erente 1 ',000,000 ',000,000 ',000,000Secretaria 1 -50,000 +,000,000 ,500,000 -50,000 1,'50,000tal personal ' $ 28514/5///

+.% 1


2erente 1 ',00,000 '8,800,000 '8,800,000Secretaria 1 +00,000 10,800,000 5,00,000 +00,000 1-,100,000tal personal ' $ 3457//5///

+.% 2


2erente 1 ',880,000 &,5(0,000 &,5(0,000Secretaria 1 1,080,000 1',+(0,000 (,80,000 1,080,000 '0,5'0,000

tal personal ' $ 445/8/5///

+.% 3


2erente 1 &,5(,000 1,-',000 1,-',000Secretaria 1 1,'+(,000 15,55',000 -,--(,000 1,'+(,000 ',(',000tal personal ' $ 665/765///

+.% 4


2erente 1 ,1-,'00 +,-((,00 +,-((,00

Secretaria 1 1,555,'00 &-,&',800 18,((',00 &,110,00 5+,0+-,(00tal personal ' $ 0/858635///

restacionessociales

restacionessociales

restacionessociales

restacionessociales

restacionessociales


7/23

+.% 0

RS%N+, VEN+S ! salario mes salario a>o cesant;as total a>o

7endedores 1 +(,000 5,+5',000 ',+-(,000 +(,000 +,',000.roduccion & 800,000 '8,800,000 1,00,000 ',00,000 5,(00,000tal personal $ 753135///

+.% 1


en e ores , , , , , , , ,ro ucc on , , , , , , , , ,

a persona 5 5

+.% 2


en e ores , , , , , , , ,.roduccion & 1,15',000 1,-',000 '0,-&(,000 &,5(,000 (5,((,000a persona 5 5

+.% 3


7endedores & 85-,088 &0,855,1(8 15,'-,58 ',5-1,'( 8,85,01(ro ucc on , , , , , , , , , ,

a persona 5 5

+.% 4


en e ores , , , , , , , , , ,ro ucc on , , , , , , , , , ,

tal personal ( 4856135807

RE#I% ,+RG% P,+A%LAR CRB4!A '5,000,000 C:A :DC!ED .2A.lao & aos $ ,&50,&(+F012racia 1 aomortiacin trimestral

asa &'% 7PERI%#% C+PI+, INERESES %+, S+,#%

',000,000 ',000,000 '5,000,000

restacionessociales

restacionessociales

restacionessociales

restacionessociales

restacionessociales


8/23

',000,000 ',000,000 '5,000,000',000,000 ',000,000 '5,000,000',000,000 ',000,000 '5,000,000

',&50,&(+ ',000,000 $ ,&50,&(+F01 '',(+,(&1',5&8,&++ 1,811,+-0 $ ,&50,&(+F01 '0,111,'&'',-1,-0 1,(08,8++ $ ,&50,&(+F01 1-,&(+,-('',+(0,-88 1,&8+,581 $ ,&50,&(+F01 1,08,+-&,1+-,(51 1,15',-18 $ ,&50,&(+F01 11,'11,&'&&,5&,(& 8+(,+0( $ ,&50,&(+F01 -,-5-,8(0&,-'+,-0 ('0,('+ $ ,&50,&(+F01 ,0'8,11+,0'8,11+ &'','50 $ ,&50,&(+F01 0

+.% 0 +.% 1 +.% 2ono a Capital 10,5+1,0'( 1,08,+-ereses 8,000,000 (,810,50 ',++',50'

RE#I% C%R% P,+A%LAR CRB4!A ',1,'15 C:A :DC!ED .2A.lao aos $ @'0,10+F052racia 1 aomortiacin trimestralasa &'% 7

PERI%#% C+PI+, INERESES %+, S+,#%1 1+&,1&- 1+&,1&- ',1,'15' 1+&,1&- 1+&,1&- ',1,'15& 1+&,1&- 1+&,1&- ',1,'15 1+&,1&- 1+&,1&- ',1,'155 ''(,+-' 1+&,1&- $ '0,10+F05 ',18-,'&( '5,1&0 1-,+-+ $ '0,10+F05 1,+',11

- '(,-0 155,&(+ $ '0,10+F05 1,(--,&-8 '85,+1+ 1&,1+0 $ '0,10+F05 1,&+1,5+ &08,-+& 111,&1( $ '0,10+F05 1,08',(('

10 &&&,+( 8(,(1& $ '0,10+F05 -+,1((11 &(0,1-( 5+,+&& $ '0,10+F05 &88,++01' &88,++0 &1,11+ $ '0,10+F05 0

+.% 0 +.% 1 +.% 2ono a Capital 1,0'',-(1 1,&+1,5ereses --',5+ (5-,(-( '88,+8'

VERSI%NES E*P%R+,ESor inversin 5,000,000

.lao 1 aos2racia 1 ao

mortiacin mensualasa '0% 7


9/23

PERI%#% INERESES1 1,000,000

+.% 0 +.% 1 +.% 2 +.% 3 +.% 4ereses 0 0 0 0 1,000,000


10/23


11/23


12/23


13/23


14/23


15/23

?,-B% #E E?ECIV%INICI+, +.% 0 +.% 1 +.% 2

?luo e'ectivo oeracional

7entas &00,000,000 (&0,000,000 ++','50,000Compras @1++,(0,1(- @'1,+(0,1- @((,(5-,8.ago de impuestos @',8((,0&5 @&1,'0(,+''

rrendamientos @1',000,000 @1,00,000 @1-,'80,0002astos generales administracin @10,000,000 @1',000,000 @1,00,000.ropaganda otros gastos @+,000,000 @10,800,000 @1',+(0,000.ersonal administracin @&-,500,000 @5,-50,000 @5,+00,000.ersonal ventas @(,5'8,000 @10,-'+,(00 @1',8-5,5'02astos =inancieros largo plao @8,000,000 @(,810,50 @',++',50'2astos =inancieros corto plao @--',5+ @(5-,(-( @'88,+8'?luo e'ectivo neto oeracional / 0654745184 0/35/145811 08/56885616

?luo e'ectivo de inversin

Compra muebles enseres @'0,000,000!nversin temporal @5,000,000

Rendimientos =inancieros 0

?luo e'ectivo neto de inversin / 1/5///5/// 45///5/// /

?luo e'ectivo de 'inanciamiento

porte socios 8,000,000Cr9dito largo plao '5,000,000Cr9dito corto plao @'1,5+5,'85.ago cr9dito largo plao @10,5+1,0'( @1,08,+-

.ago cr9dito corto plao @1,0'',-(1 @1,&+1,5

?luo e'ectivo neto de 'inanciamiento 85///5/// 253/35:04 0056025:8: 0458//5318

?luo de e'ectivo Neto 85///5/// /luo e=ectivo ao anterior 8,000,000 8,000,000 8,000,000?luo e'ectivo roDectado 85///5/// 85///5/// 85///5/// 85///5///

?luo e'ectivo m;nimo 85///5/// 85///5/// 85///5/// 85///5///

C%NR%, ?,-B% E?ECIV% / / / /


16/23


17/23

ES+#% #E RES-,+#%S+.% 0 +.% 1 +.% 2

!ngresos operacionales &00,000,000 (&0,000,000 ++','50,000Costo de "ercanc3a vendida '01,000,000 '',100,000 ((,80-,500-tilidad ruta 775///5/// 1/:57//5/// 21:533154//2astos de administracin 80,(-,000 +(,08,800 115,'+0,5(0

-tilidad %eracional 0852165/// 000537051// 1015040573/Atros ingresos 0 0 0Atros egresos 8,--',5+ -,(8,1'( &,'81,8-tilidad antes de imuestos 754425340 0/35/125/:3 1/858:/5346.rovisin impuestos ',8((,0&5 &1,'0(,+'' (',((1,1&--tilidad desu&s de imuestos 6568:5306 :158065041 03651/75207


18/23

%NES ?IN+NCIER+S +.% 0 +.% 1 +.%iden corriente ctivos corrientes ',-50,000 0F+1 8,1-5,000 0F(5 (8,00,('5

.asivos corrientes '-,0-',08 -&,(8&,++& 1'(,&88,+'5

n cida ctivos corrientes @ !nventario 8,000,000 0F&0 1&,000,000 0F18 1&,000,000.asivos corrientes '-,0-',08 -&,(8&,++& 1'(,&88,+'5

ital de traao ctivo corriente @ .asivo corrie @',&'',08 @'5,508,++& @5-,+88,

eudamientodeudamiento total .asivo otal 5',0-',08 1'1F8% 88,0+',+(- 1&-F&% 10,-+-,8++

ctivo otal ',-50,000 (,1-5,000 8',00,('5

deudamiento a corto lao .asivo Corriente '-,0-',08 (&F&% -&,(8&,++& 11F8% 1'(,&88,+'5.asivo otal ',-50,000 (,1-5,000 8',00,('5

deudamiento a largo lao .asivo a Largo .lao '5,000,000 58F5% 1,08,+- ''F5% 1,08,+-.asivo otal ',-50,000 (,1-5,000 8',00,('5

verage total .asivo otal ',-50,000 'F+1 (,1-5,000 0F-& 8',00,('5.atrimonio 1,(8-,1( 8-,50&,5(8 '&&,-1',88-

verage corto lao .asivo Corto .lao '-,0-',08 1F8 -&,(8&,++& 0F8 1'(,&88,+'5.atrimonio 1,(8-,1( 8-,50&,5(8 '&&,-1',88-

verage largo lao .asivo Largo .lao '5,000,000 1F-0 1,08,+- 0F1( 1,08,+-.atrimonio 1,(8-,1( 8-,50&,5(8 '&&,-1',88-

ailidad

argen


19/23

43

0/

7K

3K

4K

24

43

/6

K

K

K

K

K

1

/

1

/

/

/3


20/23

N-RIVI#+ ,#+Estado de Camios en la Situacin ?inanciera

#el /0/0LLLL al 2001 del LLLLL(EMresado en *illones de Pesos)

+nlisis de los camios en el caital de traao4isponible4eudores!nventarios4i=eridos @

Aumento/Disminucin del activo cor -

7ariacion del pasivo corrienteAbligacion @.roveedoresCuentas por pagar4i=eridos @

Aumento/Disminucin del pasivo co -

+-*EN% EN E, C+PI+, #E

?-ENES #E C+PI+, #E R+


21/23

N-RIVI#+ ,#+ES+#% #E C+*


22/23

4GSCR!.C!AD +.% / +.% 0 +.% 1 +.% 2 +.% 3

7GDS $ @ $ @ $ @ $ @

AL !D2RGSA $ @ $ @ $ @ $ @

S+,I#+S

CASAS 4G .RA4:CC!AD $ 1-+,100,000F00 $ 18+,8(,000F00 $ '01,'&(,-(0F00 $ '1&,&10,+(5F(0

2SAS A.GRC!ADLGS $ @ $ @ $ @

:!L!44 $ @1-+,100,000F00 $ @18+,8(,000F00 $ @'01,'&(,-(0F00 $ @'1&,&10,+(5F(0

L:JA DGA 4G GGC!7A $ 85///5///J// $ 85///5///J// $ 85///5///J// $ 85///5///J//

7.D S 10% $ 858/75:87J82

!R 01K

7.D S '0% $ 125713587:J01

7.D S &0% $ 0753835448J/1

7.D S -% $ 2158/054:7J37

INVERSI%N

"a#uinaria $ 0

G#uipos $ &8,'51,'(0

Capital !nicial $ 8,000,000

4i=eridos $ 1,000,000

Construcciones $ 0

otal Inversion $ 3:5140516/


23/23

+.% 4

$ @

$ @

$ ''(,10+,('&F5

$ @

$ @''(,10+,('&F5

$ 85///5///J//

Documents

Desarrollo Estados Financieros de Nutrivida