Cuenta de resultados
Anlisis econmico
Anlisis financiero
Apalancamiento
RENTABILIDAD FINANCIERA
RIESGO FINANCIERO
APALANCAMIENTO
Anlisis financiero
Apalancamiento
ENTABILIDAD ECONMICA
ENTABILIDAD FINANCIERA
RIESGO FINANCIERO
APALANCAMIENTO
cuentas anuales
Ventas netas
Costes fijos
Costes variables
Provisiones
BAIT
Intereses
BAT
Impuestos
BDT
2,010
8,922,246
1,666,629
86,664
292,174
10,967,713
24,993,294
2,256,903
27,250,197
38,217,910
%00
23%
4%
0%
1%
29%
65%
6%
71%
100%
2,011
8,676,958
1,577,043
76,006
296,530
10,626,537
23,819,133
2,346,731
26,165,864
36,792,401
CUENTA DE RESULTADOS
2,010
%00
2,011
22,405,491
100% 23,761,821
18,489,233
83% 18,940,528
4,800,297
21% 4,517,355
1,486,163
7% 2,154,846
- 2,370,202
-11% - 1,850,908
787,284
-4% - 723,178
- 1,582,918
-7% - 1,127,730
0%
- 1,582,918
-7% - 1,127,730
%01 % crec
24%
-3% Proveedores
4%
-5% Otras deudas a corto plazo
0%
-12% Total pasivo circulante
1%
1% Deuda a largo plazo
29%
-3% Total recursos ajenos
65%
-5% Capital
6%
4% Beneficios retenidos (reservas)
71%
-4% Total recursos propios
100%
-4% TOTAL PASIVO
PASIVO
2,010
933,249
623,210
1,556,459
1,556,459
29,861,374
6,800,077
36,661,451
38,217,910
%00
2%
2%
4%
0%
4%
78%
18%
96%
100%
-
%01 % crec
100%
6%
80%
2%
19%
-6%
9%
45%
-8%
-22%
-3%
-8%
-5%
-29%
0% #DIV/0!
-5%
-29%
2,011
579,577
679,103
1,258,680
1,258,680
29,861,374
5,672,347
35,533,721
36,792,401
%01
% crec
2%
-38%
2%
9%
3%
-19%
0% #DIV/0!
3%
-19%
81%
0%
15%
-17%
97%
-3%
100%
-4%
-
UNIFE
PERDIDAS ECONOMICAS 2006-2011
300,000
2,000,000.00
200,000
1,500,000.00
1,500,000.00
2011
2010
2009
500,000.00
2008
0.00
500,000.00
2007
1,000,000.00
0.00
1,000,000.00
1,500,000.00
500,000.00
2,000,000.00
1,000,000.00
2,500,000.00
1,500,000.00
500,000
600,000
PSICOLOGIA
EDUCACION
TRADUCCION Y C.C.
ARQUITECTURA
DERECHO
CIENCIAS DE LA ING.
POST GRADO
EVENTOS
ADMINISTRACION
OTROS
500,000.00
2006
OTROS
ADMINISTRACION
EVENTOS
POST GRADO
DERECHO
CIENCIAS DE LA ING.
400,000
ARQUITECTURA
EDUCACION
TRADUCCION Y C.C.
300,000
PSICOLOGIA
200,000
2,000,000.00
1,000,000.00
100,000
100,000
RESULT. OPER.
222,300
142,787
220,938
319,043
299,007
58,548
529,644
251,906
0
473,845
1,127,730
2006
2007
2008
2009
2010
2011
2006
2007
2008
2009
2010
2011
2,000,000.00
RESULT. OPER.
########
########
########
########
########
########
2006
2007
2008
2009
2010
2011
RESULT. EJERCICIO
1,495,718.00
1,841,416.00
877,733.00
689,844.00
1,582,918.00
1,127,730.00
LIQUIDEZ Y SOLVENCIA
RIESGO ECONMICO
1.8
Ratio de endeudamiento
0.35
1.3
Estructura de endeudamiento
0.30
Ratio de tesorera
0.5
Periodo de cobro
40.0
Cobertura intereses
6.00
Periodo de pago
52.0
3.00
Ratio de solvencia
APALANCAMIENTO FINANCIERO
LIQUIDEZ Y SOLVENCIA
LIQUIDEZ
24.6
RATIO DE CIRCULANTE
2011
% crec
7.05
8.44
20%
2010
27
PRUEBA DE ACIDEZ
2011
24
% crec
29.2
19%
2011
% crec
6.99
8.38
20%
2010
-
2011
101
RATIO DE TESORERA
2010
2011
% crec
5.73
6.89
20%
2011
4,506,697
2010
0.04
COBERTURA DE INTERESES
2011
% crec
0.04
-17%
ESTRUCTURA DE ENDEUDAMIENTO
2010
2011
% crec
-11%
100%
100%
0%
% crec
-
COMPRAS
2010
COBERTURA
% crec
PERIODO DE PAGO
2010
3.50
RATIO DE ENDEUDAMIENTO
2011
PERIODO DE COBRO
2010
COBERTURA
RATIO DE SOLVENCIA
2010
Ratio de liquidez
% crec
2010
2011
3.01
2.56
% crec
-15%
2011
3.01
2.56
% crec
-15%
APALANCAMIENTO
Incremento ventas
0.15
CUENTA DE RESULTADOS
NIVEL ACTUAL
Ventas
Costes fijos
Costes variables
Depreciacin
BAIT
Apalancamiento operativo
Punto muerto operativo pts
Punto muerto operativo %
Intereses
BAT
Apalancamiento financiero
Apalancamiento total
Punto muerto total pts
Punto muerto total %
BDT
10,543,246
12,403,819
14,592,728
17,167,916
20,197,548
23,761,821
27,326,094
31,425,008
36,138,760
41,559,573
18,940,528
2,004,374
2,154,846
- 12,556,502
0.680
26,047,202
247%
723,178
- 11,833,324
1.06
0.72
25,154,269
238.6%
- 11,833,324
18,940,528
2,358,088
2,154,846
-11,049,642
0.909
26,047,202
210%
- 723,178
-10,326,464
1.07
0.97
25,154,269
202.8%
-10,326,464
18,940,528
2,774,221
2,154,846
- 9,276,866
1.274
26,047,202
178%
723,178
- 8,553,688
1.08
1.38
25,154,269
172.4%
- 8,553,688
18,940,528
3,263,789
2,154,846
- 7,191,247
1.933
26,047,202
152%
- 723,178
- 6,468,069
1.11
2.15
25,154,269
146.5%
- 6,468,069
18,940,528
3,839,752
2,154,846
4,737,578
3.453
26,047,202
129%
723,178
4,014,400
1.18
4.07
25,154,269
124.5%
4,014,400
18,940,528
4,517,355
2,154,846
1,850,908
10.397
26,047,202
110%
723,178
1,127,730
1.64
17.06
25,154,269
105.9%
1,127,730
18,940,528
5,194,958
2,154,846
1,035,762
21.367
26,047,202
95%
723,178
1,758,940
0.59
12.58
25,154,269
92.1%
1,758,940
18,940,528
5,974,202
2,154,846
4,355,432
5.843
26,047,202
83%
- 723,178
5,078,610
0.86
5.01
25,154,269
80.0%
5,078,610
18,940,528
6,870,332
2,154,846
8,173,053
3.581
26,047,202
72%
- 723,178
8,896,231
0.92
3.29
25,154,269
69.6%
8,896,231
18,940,528
7,900,882
2,154,846
12,563,317
2.679
26,047,202
63%
723,178
13,286,495
0.95
2.53
25,154,269
60.5%
13,286,495
A. operativo
A. financiero
A. total
Punto muerto operativo
Punto muerto total
15,000,000
8.000
10,000,000
3.000
5,000,000
-2.000
10,543,246
12,403,819
14,592,728
17,167,916
20,197,548
23,761,821
27,326,094
31,425,008
36,138,760
41,559,573
-7.000
-1,127,730
-1,850,908
-5,000,000
-12.000
-10,000,000
-17.000
-15,000,000
-22.000
BAIT
BAT
Apalancamiento operativo
Apalancamiento financiero
APALANCAMIENTO
2
1.1
2.2
60%
65%
36,138,760 41,559,573