INTEGRANTES:
SANDOVAL CARHUATANTA FRANK
FLORES PONCE WHALDER
Docente:
Curso:
Contenido
Anlisis de los Estados Financieros.........................................................3
Balance General:...................................................................................... 3
Estado de Resultados:..........................................................................14
ANALISIS HORIZONTAL: BALANCE GENERAL........................................33
UNION ANDINA DE CEMENTOS:...........................................................33
CEMENTOS PACASMAYO:......................................................................35
GRFICAS ANLISIS HORIZONTAL: BALANCE GENERAL..................37
ANLISIS VERTICAL: BALANCE GENERAL..............................................45
UNION ANDINA DE CEMENTOS:...........................................................45
CEMENTOS PACASMAYO:......................................................................47
GRFICAS DEL ANALISIS VERTICAL: BALANCE GENERAL....................49
ANALISIS HORIZONTAL: ESTADO DE RESULTADOS...............................57
UNION ANDINA DE CEMENTOS:...........................................................57
CEMENTOS PACASMAYO:......................................................................58
GRFICAS ANLISIS HORIZONTAL: ESTADO DE RESULTADOS.........59
ANALISIS VERTICAL: ESTADO DE RESULTADOS....................................66
UNION ANDINA DE CEMENTOS:...........................................................66
CEMENTOS PACASMAYO:......................................................................67
GRFICAS ANLISIS VERTICAL: ESTADO DE RESULTADOS..............68
RATIOS:....................................................................................................... 74
I.
Ratios de Liquidez:..........................................................................74
1. Capital de Trabajo:.......................................................................74
2. Razn Corriente:...........................................................................75
3. Prueba cida:................................................................................ 76
4. Razn del Efectivo:......................................................................77
1. Ratio de Endeudamiento:...........................................................84
2. Ratio de Deuda/Capital:..............................................................85
3. Ratio de Cobertura de Intereses:..............................................86
4. Ratio de Composicin de Deuda:...............................................87
IV.
Ratios de Rentabilidad:...............................................................88
1. Pago de Dividendos:....................................................................97
2. Rendimientos de Dividendos:....................................................98
Estructura General:
PASIVO
CORRIENTE
CORRIENTE
S/
S/874,505
843,167
13.0 %
NO CORRIENTE
PASIVO
ACTIVO
S/2,176,205
CORRIENTE
33.6 %
S/
NO
CORRIENTE
PATRIMONIO
NETO
S/
909,364
S/
S/
965,248
13.72 %
5,605,494
3,460,627
NO CORRIENTE
S/53.4
86.50 %
%
14.57 %
2,217,910
33.47
%
6,479,999
6,479,999
NO CORRIENTE
PATRIMONIO
NETO
S/
S/
5,661,060
3,499,034
13.50
CORRIENTE
%
85.43
52.81
6,626,308
Estado de situacin
financiera UNACEM
S.A.A II Trimestre al 30
de junio del 2014 (en
miles de nuevos soles)
6,626,308
PASIVO
CORRIENTE
CORRIENTE
S/
S/
1,053,893
15.49 %
NO CORRIENTE
S/
2,241,013
32.95 %
PATRIMONIO
NETO
1,102,432
16.21
NO CORRIENTE
S/
S/
5,699,536
83.79
6,801,968
3,507,062
%
51.56
6,801,968
ACTIVO
PASIVO
CORRIENTE
CORRIENTE
S/
S/
882,541
10.61 %
NO CORRIENTE
S/
3,812,211
45.83 %
PATRIMONIO
NETO
945,477
11.37
NO CORRIENTE
S/
S/
7,373,407
88.63
3,624,132
%
43.57
8,318,884
8,318,884
PASIVO
CORRIENTE
CORRIENTE
S/
S/
905,826
10.66 %
NO CORRIENTE
S/
3,857,322
45.39 %
PATRIMONIO
NETO
1,067,905
12.57
NO CORRIENTE
S/
S/
7,429,711
87.43
8,497,616
3,734,468
%
43.95
8,497,616
ACTIVO
PASIVO
CORRIENTE
CORRIENTE
S/
S/
643,632
7.57 %
NO CORRIENTE
S/
4,125,559
48.52 %
PATRIMONIO
NETO
1,042,761
12.26
NO CORRIENTE
S/
S/
7,459,326
87.74
3,732,896
%
43.91
8,502,087
8,502,087
PASIVO
CORRIENTE
CORRIENTE
S/
S/
95,080
3.33 %
NO CORRIENTE
S/
932,240
32.67 %
PATRIMONIO
NETO
1,296,946
45.45
NO CORRIENTE
S/
S/
1,556,329
54.55
2,853,275
1,825,955
%
64.00
2,853,275
PASIVO
CORRIENTE
CORRIENTE
S/
S/
114,809
3.94 %
NO CORRIENTE
S/
929,584
31.91 %
PATRIMONIO
NETO
1,210,560
41.56
NO CORRIENTE
S/
S/
1,702,205
58.44
1,868,372
%
64.14
2,912,765
2,912,765
ACTIVO
PASIVO
CORRIENTE
CORRIENTE
S/
S/
113,093
3.80 %
NO CORRIENTE
S/
960,155
32.25 %
PATRIMONIO
NETO
1,077,057
36.17
NO CORRIENTE
S/
S/
1,900,390
63.83
2,977,447
1,904,199
%
63.95
2,977,447
ACTIVO
PASIVO
CORRIENTE
CORRIENTE
S/
S/
149,275
4.82 %
NO CORRIENTE
S/
954,501
30.83 %
PATRIMONIO
NETO
981,863
31.71
NO CORRIENTE
S/
S/
2,114,453
68.29
1,992,540
%
64.35
3,096,316
3,096,316
ACTIVO
PASIVO
CORRIENTE
CORRIENTE
S/
S/
139,532
4.39 %
NO CORRIENTE
S/
994,244
31.32 %
PATRIMONIO
NETO
919,789
28.97
NO CORRIENTE
S/
S/
2,255,160
71.03
3,174,949
2,041,173
%
64.29
3,174,949
ACTIVO
PASIVO
CORRIENTE
CORRIENTE
S/
S/
144,981
4.46 %
NO CORRIENTE
S/
1,024,886
31.50 %
PATRIMONIO
NETO
911,210
28.00
NO CORRIENTE
S/
S/
2,342,630
72.00
2,083,973
%
3,253,840
II.
64.05
3,253,840
Grficas:
ACTIVO CORRIENTE
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
ACTIVO CORRIENTE
CEMENTOS LIMA
CEMENTOS PACASMAYO
13.50
45.45
14.57
41.56
16.21
36.17
11.37
31.71
12.57
28.97
12.26
28.00
ACTIVO CORRIENTE
45.45
41.56
36.17
31.71
28.97
13.50
14.57
28.00
16.21
11.37
12.57
ACTIVO NO CORRIENTE
12.26
ACTIVO NO CORRIENTE
86.50
85.43
83.79
63.83
54.55
88.63
68.29
87.43
87.74
71.03
72.00
58.44
PASIVO CORRIENTE:
PASIVO CORRIENTE
15.49
13.01
13.72
10.61
10.66
7.57
3.33
3.94
3.80
3
4.82
4
PASIVO NO CORRIENTE:
4.39
6
4.46
PASIVO NO CORRIENTE
33.58
32.67
33.47
31.91
32.95
32.25
45.39
30.83
31.32
31.50
PATRIMONIO NETO:
48.52
45.83
PATRIMONIO NETO
64.00
64.14
63.95
53.40
52.81
51.56
64.35
64.29
64.05
43.57
43.95
43.91
Estado de Resultados:
I.
Estructura General:
(243,936)
GASTO DE VENTAS
GASTOS
ADMINISTRATIVOS
OTROS GASTOS
GASTOS FINANCIEROS
DIFERENCIAS DE
CAMBIO NETO
IMPUESTO A LA RENTA
UTILIDAD NETA
440,232
INGRESOS
(9,741) 2.21
OTROS INGRESOS
(28,05
5)
6.37
INGRESOS
FINANCIEROS
(4,517) 1.05
TOTALES
29,151 6.62
14.4
63,424
1
428,452
97%
100%
9,87
4
1,90
6
2.243
%
0.433
%
70.7
0
(509,300)
GASTO DE VENTAS
GASTOS
ADMINISTRATIVOS
OTROS GASTOS
GASTOS FINANCIEROS
DIFERENCIAS DE
CAMBIO NETO
IMPUESTO A LA RENTA
UTILIDAD NETA
(49,052
)
6.81
OTROS
INGRESOS
(52,561
)
7.30
INGRESOS
FINANCIEROS
3,021 0.42
6,89 0.957
2
%
0.090
645100%%
INGRESOS POR720,371
VENTAS 712,8
(28,373
34
)
3.94
INGRESOS
TOTALES
5,406 0.76
(29,716
)
4.13
59,796
8.30
99%
76.2
5
(805,772)
GASTO DE VENTAS
GASTOS
ADMINISTRATIVOS
OTROS GASTOS
(37,66
INGRESOS TOTALES
GASTOS FINANCIEROS
2)
3.56
DIFERENCIAS DE
(46,59
CAMBIO NETO
0)
4.44
IMPUESTO A LA
(14,02
RENTA
8)
1.33
UTILIDAD NETA
28,513
1,056,7 100%
41
2.70
73.4
2
(1,052,072)
GASTO DE VENTAS
GASTOS
ADMINISTRATIVOS
OTROS GASTOS
(106,07INGRESOS POR
1,405,9
9)
7.40
VENTAS
43
98%
(37,366
OTROS
)
2.61
INGRESOS
25,658
1.791%
(12,384
INGRESOS
)
0.86
FINANCIEROS
1,389
0.097%
4.12
DIFERENCIAS DE
CAMBIO NETO
(76,692)
5.45
IMPUESTO A LA
RENTA
48,953
3.42
UTILIDAD NETA
138,380
9.66
39.3
9
(244,911)
GASTO DE VENTAS
GASTOS
ADMINISTRATIVOS
OTROS GASTOS
GASTOS FINANCIEROS
DIFERENCIAS DE
CAMBIO NETO
IMPUESTO A LA RENTA
UTILIDAD NETA
(22,62
INGRESOS POR
481,8
5)
3.64
VENTAS
99
78%
(43,93
8)
7.07
(10,19
621,704
100%
4) OTROS
1.64
138,45 22.271
(57,012
INGRESOS
8
%
) INGRESOS
9.17
(107,84
22.3
FINANCIEROS
1,347 0.211%
2)
8
INGRESOS
TOTALES
(2,995) 0.48
132,18
7
21.2
6
COSTO DE VENTAS
67.5
0
(508,423)
GASTO DE VENTAS
GASTOS
ADMINISTRATIVOS
OTROS GASTOS
(45,57
3)
6.05
OTROS
11,213
1.489%
(37,52
INGRESO
4)
4.98
INGRESOS POR
740,7
(3,417 INGRESOS
VENTAS
753,223
100%
42
98%
)
0.45
TOTALES
S
GASTOS FINANCIEROS
(57,14
1)
7.59
DIFERENCIAS DE
CAMBIO NETO
6)
9.76
INGRESOS
(72,32FINANCIEROS
IMPUESTO A LA RENTA
(9,353) 1.24
UTILIDAD NETA
19,466 2.58
1,26 0.168
8
%
COSTO DE VENTAS
50.0
7
INGRESOS
(104,190)
(1,760INGRESOS
TOTALES POR
)
0.85
VENTAS
(38,31 18.4
2)OTROS
1 INGRESOS
GASTO DE VENTAS
GASTOS
ADMINISTRATIVOS
OTROS GASTOS
GASTOS FINANCIEROS
DIFERENCIAS DE
CAMBIO NETO
IMPUESTO A LA RENTA
UTILIDAD NETA
208,105
INGRESOS
0.00
FINANCIEROS
199,3
43
100%
96%
3,39 1.631
4
%
5,36 2.579
8
%
(9,585) 4.61
(2,197) 1.10
(15,78
6)
7.59
17.4
36,275
3
(214,018)
GASTO DE
VENTAS
(3,595)
GASTOS
ADMINISTRATIV (34,253
OS
)
OTROS GASTOS
67.42
1.13
3,036
INGRESOS POR
VENTAS
INGRESOS TOTALES
OTROS
10.79
INGRESO
S
0.00
GASTOS
FINANCIEROS
DIFERENCIAS DE
CAMBIO NETO
IMPUESTO A LA
RENTA
(8,418)
INGRESOS
2.65
(839)
(17,312
)
0.27
UTILIDAD NETA
39,007
12.29
FINANCIEROS
5.45
0.956%
312,2
98%
65
317,4 100
42
%
2,14
1
0.674
%
COSTO DE VENTAS
(322,205)
GASTO DE VENTAS
GASTOS
ADMINISTRATIVOS
OTROS GASTOS
OTROS INGRESOS
2,40 0.558
74.6
6
%
INGRESOS
9
POR
426,68
INGRESOS
2,29 0.533
VENTAS
INGRESOS
(5,524
99%
FINANCIEROS431,3905
9 100%
%
TOTALES
)
1.28
(37,28
8)
8.64
0
0.00
(6,174
)
1.43
(6,325
)
1.48
(16,51
IMPUESTO A LA RENTA
1)
3.83
37,36
UTILIDAD NETA
3
8.66
INGRESOS TOTALES
GASTOS FINANCIEROS
DIFERENCIAS DE
CAMBIO NETO
563,84
4
100
%
(422,292)
GASTO DE VENTAS
GASTOS
ADMINISTRATIVOS
OTROS GASTOS
GASTOS FINANCIEROS
DIFERENCIAS DE
CAMBIO NETO
IMPUESTO A LA RENTA
UTILIDAD NETA
74.9
0
(7,403INGRESOS POR
VENTAS
)
1.31
(37,53
OTROS INGRESOS
7)
6.66
0
INGRESOS
0.00
FINANCIEROS
(6,362
)
1.13
(5,251
)
0.94
(15,73
2)
2.79
12.2
69,267
8
555,90
2
99%
2,27 0.404
7
%
5,66 1.005
5
%
46.5
8
(96,867)
GASTO DE VENTAS
GASTOS
ADMINISTRATIVOS
OTROS GASTOS
INGRESOS
POR
(1,661)
0.80 TOTALES
INGRESOS
OTROS
INGRESOS
VENTAS
(37,79 18.1
6)
7
INGRESOS
FINANCIEROS
0
0.00
200,0 96%
207,97
100
6,06
35 2.918
9
%
8
%
1,87 0.902
6
%
5,147
-2.57
IMPUESTO A LA
RENTA
(18,44
5)
8.87
UTILIDAD NETA
53,231
25.5
9
(190,570)
GASTO DE
(3,29
VENTAS
5)
GASTOS
ADMINISTRATIVO (38,1
S
89)
OTROS GASTOS
GASTOS
FINANCIEROS
DIFERENCIAS DE
CAMBIO NETO
IMPUESTO A LA
RENTA
UTILIDAD NETA
II.
62.
47
1.0
8
12,755
INGRESOS POR
12.
VENTAS
INGRESOS TOTALES
52
OTROS
0.0
INGRESOS
0
(11,6
INGRESOS
43) 3.82
FINANCIEROS
554 0.19
(16,6 5.4
47)
6
45,25 14.8
3
3
Grficas:
4.181%
290,06 95%
9
305,0
43
100%
0.727
2,219
%
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
98.95%
98.37%
99.41%
98.91%
98.59%
98.11%
96.18%
77.51%
CEMENTOS LIMA
TRIMESTRE
I-2014
II-2014
III-2014
CEMENTOS PACASMAYO
OTROS INGRESOS
CEMENTOS LIMA CEMENTOS PACASMAYO
2.24%
1.63%
0.96%
0.96%
0.29%
0.56%
98.34%
95.09%
IV-2014
I-2015
II-2015
1.79%
22.27%
1.49%
0.40%
2.92%
4.18%
OTROS INGRESOS
22.27%
2.24%
1.63%
0.96%
0.56%
0.29%
CEMENTOS LIMA
TRIMESTRE
I-2014
II-2014
III-2014
1.79%
0.40%
2.92%
CEMENTOS PACASMAYO
INGRESOS FINANCIEROS
CEMENTOS LIMA CEMENTOS PACASMAYO
0.43%
2.58%
0.09%
0.67%
0.30%
0.53%
4.18%
1.49%
IV-2014
I-2015
II-2015
0.10%
0.22%
0.17%
1.00%
0.90%
0.73%
INGRESOS FINANCIEROS
2.58%
1.00%
0.67%
0.43%
0.09%
0.53%
0.30%
CEMENTOS LIMA
TRIMESTRE
I-2014
II-2014
III-2014
0.10%
0.90%
0.22%
CEMENTOS PACASMAYO
COSTO DE VENTAS
CEMENTOS LIMA CEMENTOS PACASMAYO
55.41%
50.07%
70.70%
67.42%
76.25%
74.69%
0.73%
0.17%
IV-2014
I-2015
II-2015
73.42%
39.39%
67.50%
74.90%
46.58%
62.47%
COSTO DE VENTAS
70.70%
67.42%
76.25%
74.69%
74.90%
73.42%
55.41%
50.07%
46.58%
39.39%
CEMENTOS LIMA
TRIMESTRE
I-2014
II-2014
III-2014
67.50%
62.47%
CEMENTOS PACASMAYO
GASTO DE VENTAS
CEMENTOS LIMA CEMENTOS PACASMAYO
5.21%
0.85%
6.81%
1.13%
7.45%
1.28%
IV-2014
I-2015
II-2015
7.40%
3.65%
6.05%
1.31%
0.80%
1.08%
GASTO DE VENTAS
7.45%
7.40%
6.81%
6.05%
5.21%
3.65%
0.85%
1.13%
1.28%
CEMENTOS LIMA
TRIMESTRE
I-2014
II-2014
III-2014
1.31%
0.80%
CEMENTOS PACASMAYO
GASTOS ADMINISTRATIVOS
CEMENTOS LIMA CEMENTOS PACASMAYO
8.74%
18.41%
7.30%
10.79%
3.86%
8.64%
1.08%
IV-2014
I-2015
II-2015
2.61%
7.07%
4.98%
6.66%
18.17%
12.52%
GASTOS ADMINISTRATIVOS
18.41%
18.17%
12.52%
10.79%
8.74%
7.30%
8.64%
6.66%
3.86%
CEMENTOS LIMA
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
7.07%
4.98%
2.61%
CEMENTOS PACASMAYO
OTROS GASTOS
CEMENTOS LIMA
2.21%
0.42%
0.44%
0.86%
1.64%
0.45%
OTROS GASTOS
2.21%
1.64%
0.86%
0.42%
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
0.44%
GASTOS FINANCIEROS
CEMENTOS LIMA CEMENTOS PACASMAYO
6.37%
4.61%
3.94%
2.65%
3.56%
1.43%
4.12%
1.13%
9.17%
2.46%
7.59%
3.82%
0.45%
GASTOS FINANCIEROS
9.17%
7.59%
6.37%
4.61%
3.94%
3.56%
4.12%
2.65%
2.46%
1.43%
CEMENTOS LIMA
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
3.82%
1.13%
CEMENTOS PACASMAYO
9.60%
4.41%
1.06%
1.03%
0.75%
0.26%
1.47%
CEMENTOS LIMA
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
5.35%
2.47%
0.93%
CEMENTOS PACASMAYO
IMPUESTO A LA RENTA
CEMENTOS LIMA CEMENTOS PACASMAYO
6.62%
7.59%
4.13%
5.45%
1.33%
3.83%
3.42%
2.79%
0.48%
8.87%
1.24%
5.46%
0.18%
IMPUESTO A LA RENTA
8.87%
7.59%
6.62%
5.46%
5.45%
4.13%
3.83%
3.42%
2.79%
1.33%
1.24%
0.48%
CEMENTOS LIMA
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS PACASMAYO
UTILIDAD NETA
CEMENTOS LIMA CEMENTOS PACASMAYO
14.41%
17.43%
8.30%
12.29%
2.70%
8.66%
9.66%
12.28%
21.26%
25.29%
2.58%
14.83%
UTILIDAD NETA
25.29%
21.26%
17.43%
14.41%
14.83%
12.29%
8.30%
12.28%
9.66%
8.66%
2.70%
CEMENTOS LIMA
2.58%
CEMENTOS PACASMAYO
I
S./
52,581
82,957
143,993
45,626
Anticipos
27,302
Existencias
Otros Activos no
Financieros
TOTAL ACTIVO
CORRIENTE
ACTIVO NO CORRIENTE
490,583
Inversiones Financieras
Cuentas por Cobrar
Comerciales
1,707,404
31,463
874,505
S./
315
II
%
100
%
100
%
100
%
100
%
100
%
100
%
100
%
100
%
%
100
%
100
%
S./
111,850
82,875
125,899
51,546
48,747
515,451
28,880
965,248
S./
1,715,6
47
287
4,095
3,697,906
Activos Intangibles
Plusvala
67,332
9,745
100
%
100
%
100
%
100
3,510
3,739,7
20
66,902
9,745
III
IV
V
%
S./
%
S./
%
S./
%
212.72
336.53
61.21
%
176,949
%
32,186
%
20,355 38.71%
99.90
78.28
75.90
%
64,942
%
62,965
%
64,015 77.17%
87.43
90.78
100.04
%
130,713
%
144,044
%
104,070 72.27%
112.98
203.78
176.40
454.80
%
92,976
%
80,483
%
207,509
%
178.55
183.63
54.77
%
50,136
%
14,952
%
23,164 84.84%
105.07
109.23
122.82
128.66
%
535,841
%
602,529
%
631,202
%
91.79
161.70
26.44
%
50,875
%
8,318
%
17,590 55.91%
110.38 1,102,4 126.06
108.12 1,067,90 122.12
%
32
%
945,477
%
5
%
%
S./
%
S./
%
S./
%
100.48 1,732,2 101.46 3,257,9 190.82 3,259,94 190.93
%
68
%
94
%
5
%
91.11
80.95
70.48
%
255
%
222
%
189
60.00%
100.00
45,894
%
85.71
71.43
57.14
%
2,925
%
2,340
%
1,755 42.86%
101.13 3,772,7 102.02 3,898,3 105.42 3,909,25 105.72
%
49
%
06
%
4
%
99.36
98.62
102.25
101.04
%
66,401
%
68,849
%
68,035
%
100.00
9,745
100.00
9,745
100.00
9,745
100.00
VI
S./
33,592
63.89%
61,918
74.64%
66,374
46.10%
411.14
187,586
%
18,567
68.01%
133.92
657,002
%
17,722 56.33%
1,042,7 119.24
61
%
S./
%
3,260,2 190.95
34
%
156
45,894
49.52%
100.00
%
1,170 28.57%
3,939,1 106.52
87
%
103.47
69,670
%
9,745
100.00
Otros Activos No
financieros
TOTAL ACTIVO NO
CORRIENTE
5,605,494
TOTAL ACTIVO
6,479,999
PASIVO
PASIVO CORRIENTE
118,697
%
100
%
100
%
100
%
%
%
%
%
%
105.52
97.05
114.54
113.65
112.28
125,249
%
115,193
%
135,951
%
134,894
%
133,270
%
5,661,0 100.99 5,699,5
7,373,4 131.54 7,429,71 132.54 7,459,3 133.07
60
%
36
102%
07
%
1
%
26
%
6,626,3 102.26 6,801,9 104.97 8,318,8 128.38 8,497,61 131.14 8,502,0 131.21
08
%
68
%
84
%
6
%
87
%
I
S./
II
%
S./
III
%
109.76
%
S./
IV
VI
%
S./
%
S./
%
S./
118.71
Otros Pasivos Financieros
663,380 100% 728,117
787,492
%
533,487 80.42% 601,794 90.72% 430,877
Cuentas por Pagar
151.35
148.87
Comerciales
61,537
100% 59,597 96.85% 59,007 95.89% 93,135
%
91,610
%
93,942
100.93
105.16
120.78
152.10
Otras Cuentas por Pagar
60,679
100% 61,244
%
63,810
%
73,291
%
92,295
%
78,972
148.39
172.44
190.08
Cuentas por Pagar a P.R
37,023
100% 36,803 99.41% 54,938
%
63,842
%
70,375
%
25,768
510.42
712.20
332.05
Ingresos Diferidos
13,862
100% 12,298 88.72% 70,755
%
98,725
%
46,029
%
12,549
169.08
267.59
300.04
Otras Provisiones
6,686
100% 11,305
%
17,891
%
20,061
%
3,723
55.68%
1,524
107.85 1,053,89 124.99
104.67
107.43
TOTAL PASIVO CORRIENTE 843,167 100% 909,364
%
3
%
882,541
%
905,826
%
643,632
PASIVO NO CORRIENTE
S./
%
S./
%
S./
%
S./
%
S./
%
S./
1,641,89 102.37 1,672,73 104.29 3,313,3 206.58 3,361,12 209.56 3,621,15
Otros Pasivos Financieros
1,603,907 100%
6
%
0
%
73
%
3
%
7
%
64.95%
152.66
%
130.15
%
69.60%
90.53%
22.79%
76.34%
%
225.77
%
11,236
100%
100%
10,485
-1,178 98.66%
-259
21.69%
-164
3,499,03 101.11 3,507,06 101.34 3,624,1
3,460,627 100%
4
%
2
%
32
6,626,30 102.26 6,801,96 104.97 8,318,8
6,479,999 100%
8
%
8
%
84
9,291
82.69%
8,742
77.80%
13,492
98.75%
13,492
98.75%
465,576
13.74%
-611
51.17%
-244
20.44%
104.72 3,734,46 107.91 3,732,89 107.87
%
8
%
6
%
128.38 8,497,61 131.14 8,502,08 131.21
%
6
%
7
%
CEMENTOS PACASMAYO:
ACTIVO
ACTIVO CORRIENTE
Efectivo y Equivalente de
Efectivo
I
S./
800,341
II
%
S./
S./
IV
%
S./
V
%
8,777
100%
21,244
15,768
100%
28,571
169,703
Existencias
Activos por Impuesto a las
Ganancias
Otros Activos no Financieros
275,253
VI
S./
S./
449,577
56.17%
231,978
38,026
143.17
%
241.16
%
158,780
93.56%
173,245
28.98%
100.00
%
225.93
%
312.86
%
102.09
%
256,086
93.04%
263,952
95.89%
4,754
29.72%
6,420
7,753
57.80%
48.47%
919,789
S./
70.92%
%
911,210
S./
26,390
90.76%
149.99
%
37,124
70.26%
%
127.67
%
151.40
%
158,700
11,107
15,997
29,078
Inversiones Financieras
367,344
41,070
Activos Intangibles
TOTAL ACTIVO NO
CORRIENTE
TOTAL ACTIVO
III
%
1,111,815
7,022
1,556,329
2,853,275
242.04
%
181.20
%
14,759
43,968
168.16
%
278.84
%
13,209
45,558
150.50
%
288.93
%
3,549
31.95%
11,545 72.17% 11,094 69.35%
1,210,56
1,077,05
100%
0
93.34%
7
83.05%
%
S./
%
S./
%
108.54
100.98
100% 31,562
%
29,364
%
107.33
107.85
100% 394,259
%
396,187
%
116.29
100% 35,757 87.06% 47,759
%
1,232,03 110.81 1,419,52 127.68
100%
3
%
6
%
122.39
107.58
100%
8,594
%
7,554
%
1,702,20 109.37 1,900,39 122.11
100%
5
%
0
%
100% 2,912,76 102.08 2,977,44 104.35
1,578
9.86%
981,863 75.71%
S./
%
12,995
44.69%
149.36
548,652
%
12,566
550,983
19,830
49,332
556,169
PASIVO
PASIVO CORRIENTE
Cuentas por Pagar
Comerciales
I
S./
S./
27,686
100%
31,050
45,411
100%
52,470
14,000
100%
18,091
Otras Provisiones
Pasivos por Impuestos a las
Ganancias
7,983
95,080
S./
828,333
Otras Provisiones
22,313
II
III
%
112.15
%
115.54
%
129.22
%
165.33
%
S./
IV
43,050
%
155.49
%
38,774
43,928
96.73%
49,216
5,502
S./
V
%
140.05
%
108.38
%
S./
47,835
53,752
VI
%
172.78
%
118.37
%
39.30%
5,894
42.10% 4,443
31.74%
233.23
608.20
378.20
100% 13,198
18,619
%
48,553
%
30,192
%
100.00
342.93
1514.14
1,994
%
6,838
%
3,310
%
120.75
118.95
157.00
146.75
100% 114,809
%
113,093
%
149,275
%
139,532
%
%
S./
%
S./
%
S./
%
S./
%
103.11
106.67
110.63
100% 824,843 99.58% 854,054
%
883,564
%
916,375
%
107.56
100% 22,205 99.52% 24,000
%
657
2.94%
1,916
8.59%
S./
34,338
124%
154.94
%
70,359
5,064
35,220
36.17%
441.19
%
941,385
152.48
%
%
113.65
%
3,176
14.23%
144,981
S./
81,594
932,240
100%
82,536
101.15
%
100.62
82,101
%
70,280 86.13%
102.99
102.39
960,155
%
954,501
%
1,073,24 104.47 1,103,77 107.44
8
%
6
%
III
IV
100.00
100.00
531,461
%
531,461
%
100.00
561,191
%
553,791 98.68%
100.00
100.00
50,503
%
50,503
%
107.54
125.47
132,770
%
154,905
%
112.61
127.80
613,914
%
696,736
%
101.43
14,360
%
5,144
36.33%
1,904,19 104.29 1,992,54 109.12
9
%
0
%
2,977,44 104.35 3,096,31 108.52
7
%
6
%
75,953
93.09%
106.65
%
110.36
%
994,244
1,133,7
76
V
531,461
553,791
100.00
%
744,644
98.68%
100.00
%
129.78
%
136.59
%
546
2,041,1
73
3,174,9
49
3.86%
111.79
%
111.27
%
50,503
160,228
80,325 98.44%
1,024,88 109.94
6
%
1,169,86 113.88
7
%
VI
100.00
531,461
%
553,466
98.62%
100.00
50,503
%
133.45
164,754
%
144.06
785,372
%
-1,583 11.18%
2,083,97 114.13
3
%
3,253,84 114.04
0
%
3
212.72%2
100.00%
1
92.08%
76.97%
CEMENTOS LIMA
65.68%
61.21%
56.17%
38.71%
63.89%
28.98%
CEMENTOS PACASMAYO
ACTIVO CORRIENTE:
TRIMES
TRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
TRIMES
TRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
EFECTIVO Y EQUIVALENTE DE
EFECTIVO
CEMENTOS
CEMENTOS
LIMA
PACASMAYO
100.00%
100.00%
212.72%
92.08%
336.53%
76.97%
61.21%
65.68%
38.71%
56.17%
63.89%
28.98%
TRIMEST
RE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
288.93%
90.78%
100.04%
312.86%
241.16%
181.20%
2
100.00%
1
87.43%
CEMENTOS LIMA
72.27%
CEMENTOS PACASMAYO
46.10%
TRIMEST
RE
I-2014
II-2014
III-2014
IV-2014
TRIMEST
I-2015
RE
II-2015
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
EXISTENCIAS
CEMENTOS
CEMENTOS
LIMA
PACASMAYO
100.00%
100.00%
105.07%
94.27%
CUENTAS
A PARTES
109.23% POR COBRAR99.71%
RELACIONADAS
122.82%
101.32%
CEMENTOS
CEMENTOS
128.66%
93.04%
LIMA
PACASMAYO
133.92%
95.89%
100.00%
100.00%
112.98%
87.92%
203.78%
68.78%
176.40%
68.94%
454.80%
93.56%
411.14%
102.09%
100.00%
1
2
112.98%
87.92%
3
203.78%
68.78%
CEMENTOS LIMA
EXISTENCIAS
100.00%
1
105.07%
94.27%
109.23% 122.82%
101.32%
99.71%
CEMENTOS LIMA
128.66%
133.92%
93.04%
95.89%
CEMENTOS PACASMAYO
411.14%
176.40%
68.94%
93.56%
CEMENTOS PACASMAYO
102.09%
INVERSIONES FINANCIERAS
2
100.00%
1
TRIMEST
RE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
INVERSIONES FINANCIERAS
CEMENTOS
CEMENTOS PACASMAYO
LIMA
100.00%
100.00%
100.48%
107.33%
101.46%
190.82%
190.93%
190.95%
107.85%
149.36%
149.99%
151.40%
190.82%
149.36%
107.33%
100.48%
190.93%
190.95%
149.99%
151.40%
107.85%
101.46%
CEMENTOS LIMA
CEMENTOS PACASMAYO
ACTIV
O NO CORRIENTE:
110.81%
101.13%
102.02%
CEMENTOS LIMA
TRIMEST
TRIMEST
RE
RE
I-2014
II-2014
I-2014
III-2014
II-2014
IV-2014
III-2014
I-2015
IV-2014
II-2015
I-2015
II-2015
135.86%
105.42%
147.25%
105.72%
CEMENTOS PACASMAYO
154.55%
106.52%
ACTIVOS INTANGIBLES
148.18%
100.00%
1
122.39%
99.36%
107.58%
98.62%
CEMENTOS LIMA
PASIVO CORRIENTE:
102.25%
99.60%
102.58%
101.04%
CEMENTOS PACASMAYO
103.47%
172.78%
155.49%
112.15%
96.85%
148.87%
152.66%
124.00%
95.89%
CEMENTOS LIMA
151.35%
140.05%
CEMENTOS PACASMAYO
100.00%
1
115.54%
100.93%
105.16%
96.73%
CEMENTOS LIMA
120.78%
108.38%
118.37%
CEMENTOS PACASMAYO
154.94%
130.15%
TRIMEST
RE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
39.30%
CEMENTOS LIMA
42.10%
31.74%
CEMENTOS PACASMAYO
69.60%
36.17%
TRIMEST
RE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
209.56%
106.67%
110.63%
225.77%
102.37%
99.58%
104.29%
103.11%
CEMENTOS LIMA
113.65%
CEMENTOS PACASMAYO
PASIV
O NO CORRIENTE:
100.00%
1
104.51%
102.16%
107.54%
103.19%
CEMENTOS LIMA
125.47%
108.20%
129.78%
112.98%
133.45%
113.68%
CEMENTOS PACASMAYO
PATRIMONIO NETO:
TRIMEST
RE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
TRIMEST
RE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
RESULTADOS ACUMULADOS
CEMENTOS LIMA CEMENTOS PACASMAYO
100.00%
100.00%
102.11%
106.44%
102.38%
112.61%
109.09%
127.80%
115.43%
136.59%
115.17%
144.06%
RESULTADOS ACUMULADOS
127.80%
100.00%
1
106.44%
102.11%
112.61%
102.38%
109.09%
CEMENTOS LIMA
ACTIVO
II
III
136.59%
115.43%
144.06%
115.17%
CEMENTOS PACASMAYO
IV
VI
ACTIVO CORRIENTE
Efectivo y Equivalente de
Efectivo
Cuentas por Cobrar
Comerciales
S./
S./
52,581
6.01%
111,850
82,957
82,875
143,993
9.49%
16.47
%
45,626
27,302
Existencias
Otros Activos No financieros
TOTAL ACTIVO
CORRIENTE
ACTIVO NO CORRIENTE
Inversiones Financieras
Cuentas por Cobrar
Comerciales
125,899
51,546
48,747
%
11.59
%
8.59%
13.04
%
S./
176,949
64,942
130,713
490,583
31,463
5.22%
3.12%
56.10
%
3.60%
515,451
28,880
5.34%
5.05%
53.40
%
2.99%
92,976
50,136
874,505
S./
1,707,40
4
100%
%
30.46
%
965,248
S./
1,715,64
7
100%
%
30.31
%
535,841
50,875
1,102,43
2
S./
1,732,26
8
315
0.01%
287
0.01%
255
%
16.05
%
5.89%
11.86
%
17.35
%
4.55%
48.61
%
4.61%
100%
%
30.39
%
0.004
%
S./
S./
S./
32,186
3.40%
20,355
1.91%
33,592
3.22%
62,965
6.66%
15.24
%
64,015
5.99%
61,918
5.94%
104,070
9.75%
19.43
%
2.17%
59.11
%
1.65%
66,374
6.37%
17.99
%
1.78%
63.01
%
1.70%
144,044
80,483
14,952
602,529
8,318
945,477
S./
3,257,99
4
222
8.51%
1.58%
63.73
%
0.88%
100%
%
44.19
%
0.003
%
207,509
23,164
631,202
17,590
1,067,90
5
S./
3,259,94
5
189
45894
4095
3,697,90
6
67,332
9,745
118,697
5,605,49
4
6,479,99
9
0.07%
65.97
%
1.20%
0.17%
2.12%
100%
100%
3510
3,739,72
0
66,902
9,745
125,249
5,661,06
0
6,626,30
8
0.06%
66.06
%
1.18%
0.17%
2.21%
100%
100%
2925
3,772,74
9
66,401
9,745
115,193
5,699,53
6
6,801,96
8
0.051
%
66.19
%
1.17%
0.17%
2.02%
100%
100%
2340
3,898,30
6
68,849
9,745
135,951
7,373,40
7
8,318,88
4
0.032
%
52.87
%
0.93%
0.13%
1.84%
100%
100%
1755
3,909,25
4
68,035
9,745
134,894
7,429,71
1
8,497,61
6
100%
%
43.88
%
0.003
%
0.618
%
0.024
%
52.62
%
0.92%
0.13%
1.82%
100%
100%
187,586
18,567
657,002
17,722
1,042,76
1
S./
3,260,23
4
156
45894
1170
3,939,18
7
69,670
9,745
133,270
7,459,32
6
8,502,08
7
100%
%
43.71
%
0.002
%
0.615
%
0.016
%
52.81
%
0.93%
0.13%
1.79%
100%
100%
PASIVO
PASIVO CORRIENTE
I
S./
III
S./
IV
728,117
%
80.07
%
787,492
%
74.72
%
663,380
61,537
7.30%
59,597
6.55%
59,007
5.60%
93,135
10.55%
91,610
60,679
37,023
13,862
6,686
7.20%
4.39%
1.64%
0.79%
61,244
36,803
12,298
11,305
6.73%
4.05%
1.35%
1.24%
6.05%
5.21%
6.71%
1.70%
73,291
63,842
98,725
20,061
8.30%
7.23%
11.19%
2.27%
92,295
70,375
46,029
3,723
843,167
S./
1,603,90
7
100%
%
73.70
%
909,364
S./
1,641,89
6
100%
%
74.03
%
63,810
54,938
70,755
17,891
1,053,89
3
S./
1,672,73
0
100%
%
74.64
%
S./
%
78.68
%
S./
II
533,487 60.45%
S./
601,794
882,541 100%
905,826
S./
%
S./
3,313,37
3,361,12
3
86.91%
3
VI
%
66.44
%
10.11
%
10.19
%
7.77%
5.08%
0.41%
100%
%
87.14
%
S./
78,972
25,768
12,549
1,524
%
68.44
%
14.92
%
12.54
%
4.09%
1.99%
0.24%
629,559
S./
3,621,15
7
100%
%
87.77
%
430,877
93,942
11,236
13,663
543,520
3879
2,176,20
5
3,019,37
2
I
1,646,50
3
276,545
1,538,77
3
0.52%
0.63%
24.98
%
0.18%
10,485
13,663
0.47%
0.62%
24.71
%
0.18%
547,943
3,923
2,217,91
0
100%
3,127,27
4
100%
II
1,646,50 47.06
3
%
282,525 8.07%
1,571,18 44.90
4
%
10,122
13,663
540,916
3582
2,241,01
3
3,294,90
6
III
1,646,50
3
285,376
1,575,44
2
0.45%
0.61%
24.14
%
0.16%
9714
13,492
0.25%
0.35%
468,692
6,940
3,812,21
1
4,694,75
2
IV
1,646,50
3
299,214
1,678,57
9
12.29%
0.18%
9,291
13,492
0.24%
0.35%
12.07
%
0.20%
465,576
7,840
3,857,32
100%
100%
100%
2
100%
4,763,14
100%
100%
100%
8
100%
V
47.58
46.95
1,646,50 44.09
%
%
45.43%
3
%
7.99%
8.14%
8.26% 312,433 8.37%
44.47
44.92
1,776,14 47.56
%
%
46.32%
3
%
-1,194
-0.02%
-1,178
-0.03%
-259
-0.01%
-164
0.005%
-611
-0.02%
3,460,62
3,499,03
3,507,06
3,624,13
3,734,46
7
100%
4
100%
2
100%
2
100%
8
100%
6,479,99
6,626,30
6,801,96
8,318,88
8,497,61
9
100%
8
100%
8
100%
4
100%
6
100%
8,742
13,492
475,654
6,514
4,125,55
9
4,755,11
8
VI
1,646,50
3
314,379
1,772,25
8
0.21%
0.33%
11.53
%
0.16%
100%
100%
44.11
%
8.42%
47.48
%
-244
-0.01%
3,732,89
6
100%
8,488,01
4
100%
CEMENTOS PACASMAYO:
ACTIVO
ACTIVO CORRIENTE
Efectivo y Equivalente de
Efectivo
I
S./
800,341
II
%
61.71
%
S./
736,973
III
%
61.65
%
S./
616,049
IV
%
57.20
%
S./
525,643
V
%
53.54
%
S./
449,577
VI
%
48.88
%
S./
231,978
%
25.46
%
8,777
15,768
169,703
Existencias
Activos por Impuesto a las
Ganancias
Otros Activos no Financieros
TOTAL ACTIVO
CORRIENTE
ACTIVO NO CORRIENTE
Otros Activos Financieros
275,253
Inversiones Financieras
Cuentas por Cobrar a P.R
Inmueble, Maquinaria y
Equipo
Activos Intangibles
TOTAL ACTIVO NO
CORRIENTE
TOTAL ACTIVO
158,700
11,107
15,997
1,296,94
6
S./
29,078
367,344
41,070
1,111,81
5
7,022
1,556,32
9
2,853,27
5
0.68%
1.22%
13.08
%
21.22
%
0.86%
1.23%
100%
%
1.87%
23.60
%
2.64%
71.44
%
0.45%
100%
100%
21,244
28,571
149,209
259,469
3,549
11,545
1,195,46
6
S./
31,562
394,259
35,757
1,232,03
3
8,594
1,702,20
5
2,897,67
1
1.78%
2.39%
12.48
%
21.70
%
0.30%
0.97%
100%
%
1.85%
23.16
%
2.10%
72.38
%
0.50%
100%
100%
14,759
43,968
116,730
274,457
11,094
1,077,05
7
S./
29,364
396,187
47,759
1,419,52
6
7,554
1,900,39
0
2,977,44
7
1.37%
4.08%
10.84
%
25.48
%
278,875
1.35%
4.64%
11.92
%
28.40
%
1.03%
1,578
100%
%
1.55%
20.85
%
2.51%
74.70
%
0.40%
981,863
S./
12,995
100%
100%
13,209
45,558
117,000
548,652
35,286
1,510,52
6
6,994
2,114,45
3
3,096,31
6
256,086
1.37%
4.13%
17.26
%
27.84
%
0.16%
4,754
0.52%
100%
%
0.61%
25.95
%
1.67%
71.44
%
0.33%
919,789
S./
26,390
100%
%
1.17%
24.43
%
1.48%
72.59
%
0.32%
100%
100%
12,566
38,026
158,780
550,983
33,485
1,637,09
9
7,203
2,255,16
0
3,174,94
9
100%
100%
19,830
49,332
17.42
%
263,952
2.18%
5.41%
19.01
%
28.97
%
6,420
7,753
0.70%
0.85%
911,210
S./
37,124
100%
%
1.58%
23.74
%
0.88%
73.35
%
0.44%
173,245
556,169
20,637
1,718,29
5
10,405
2,342,63
0
3,253,84
0
100%
100%
PASIVO
PASIVO CORRIENTE
Cuentas por Pagar
Comerciales
27,686
45,411
14,000
%
29.12
%
47.76
%
14.72
%
Otras Provisiones
Pasivos por Impuestos a las
Ganancias
TOTAL PASIVO
CORRIENTE
PASIVO NO CORRIENTE
7,983
8.40%
I
S./
95,080
S./
II
S./
31,050
52,470
18,091
13,198
III
%
27.04
%
45.70
%
15.76
%
11.50
%
114,809
S./
828,333
22,313
100%
%
88.85
%
2.39%
824,843
22,205
100%
%
88.73
%
2.39%
81,594
8.75%
82,536
8.88%
932,240
1,027,32
0
I
100%
929,584
1,044,39
3
II
100%
Capital
531,461
Primas de Emisin
Acciones de Inversin
Otras Reservas de Capital
561,191
50,503
123,460
Resultados Acumulados
545,182
100%
29.11
%
30.73
%
2.77%
6.76%
29.86
%
531,461
561,191
50,503
129,031
580,288
100%
28.45
%
30.04
%
2.70%
6.91%
31.06
%
S./
43,050
43,928
5,502
IV
%
38.07
%
38.84
%
18,619
4.87%
16.46
%
1,994
113,093
S./
S./
38,774
49,216
S./
47,835
53,752
S./
34,338
70,359
48,553
30,192
1.76%
6,838
4.58%
3,310
2.37%
149,275
S./
916,375
1,916
100%
%
92.17
%
0.19%
144,981
S./
883,564
657
100%
%
92.57
%
0.07%
139,532
S./
854,054
24,000
100%
%
88.95
%
2.50%
82,101
8.55%
70,280
7.36%
75,953
7.64%
994,244
1,133,77
6
V
100%
80,325
7.84%
1,024,88
6
100%
1,169,86
7
100%
VI
25.50
531,461
%
26.56
553,466
%
50,503
2.42%
164,754 7.91%
37.69
785,372
%
531,461
553,791
50,503
160,228
744,644
100%
26.04
%
27.13
%
2.47%
7.85%
36.48
%
5,064
%
23.68
%
48.53
%
3.18%
21.64
%
954,501 100%
1,103,77
6
100%
IV
26.67
531,461
%
27.79
553,791
%
50,503
2.53%
154,905 7.77%
34.97
696,736
%
4,443
VI
%
34.28
%
38.52
%
3.95%
32.53
%
960,155 100%
1,073,24
8
100%
III
27.91
531,461
%
29.47
561,191
%
50,503
2.65%
132,770 6.97%
32.24
613,914
%
5,894
V
%
25.97
%
32.97
%
35,220
941,385
3,176
3.49%
24.29
%
100%
%
91.85
%
0.31%
Otras Reservas de
Patrimonio
TOTAL PATRIMONIO NETO
TOTAL PASIVO Y
PATRIMONIO
14,158
1,825,95
5
2,853,27
5
0.78%
100%
100%
15,898
1,868,37
2
2,912,76
5
0.85%
100%
100%
14,360
1,904,19
9
2,977,44
7
0.75%
100%
100%
5,144
1,992,54
0
3,096,31
6
61.65%
57.20%
53.54%
48.88%
25.46%
6.01%
11.59%
16.05%
3.40%
CEMENTOS LIMA
1.91%
3.22%
CEMENTOS PACASMAYO
ACTIVO CORRIENTE:
TRIMES
TRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
0.26%
100%
100%
546
2,041,17
3
3,174,94
9
0.03%
100%
100%
-1,583
-0.08%
2,083,97
3
100%
3,253,84
0
100%
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
CEMENTOS PACASMAYO
9.49%
8.59%
5.89%
6.66%
5.99%
5.94%
0.68%
1.78%
1.37%
1.35%
1.37%
2.18%
5.89%
1.78%
0.68%
1.37%
CEMENTOS LIMA
6.66%
1.35%
5.99%
1.37%
CEMENTOS PACASMAYO
5.94%
2.18%
TRIMES
TRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
15.24%
13.04%
11.86%
9.75%
4.08%
1.22%
TRIMES
TRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
4.13%
6.37%
5.41%
2.39%
CEMENTOS LIMA
4.64%
CEMENTOS PACASMAYO
17.35%
13.08%
12.48%
10.84%
11.92%
8.51%
5.22%
5.34%
CEMENTOS LIMA
CEMENTOS PACASMAYO
19.01%
17.99%
TRIMES
TRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
EXISTENCIAS
CEMENTOS LIMA
CEMENTOS PACASMAYO
56.10%
21.22%
53.40%
21.70%
48.61%
25.48%
63.73%
28.40%
59.11%
27.84%
63.01%
28.97%
EXISTENCIAS
63.73%
56.10%
53.40%
21.70%
27.84%
25.48%
CEMENTOS LIMA
63.01%
48.61%
28.40%
21.22%
59.11%
CEMENTOS PACASMAYO
28.97%
INVERSIONES FINANCIERAS
30.46%
30.31%
23.60%
23.16%
44.19%
43.88%
43.71%
25.95%
24.43%
23.74%
30.39%
20.85%
CEMENTOS LIMA
CEMENTOS PACASMAYO
ACTIVO NO CORRIENTE:
TRIMES
TRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
INVERSIONES FINANCIERAS
CEMENTOS LIMA
CEMENTOS PACASMAYO
30.46%
23.60%
30.31%
23.16%
30.39%
20.85%
44.19%
25.95%
43.88%
24.43%
43.71%
23.74%
En la empresa Cementos Lima esta cuenta representa la segunda con mayor nivel
de porcentaje con respecto al activo no corriente total, lo mismo sucede con la
empresa Cementos Pacasmayo. Ambas empresas tienen un comportamiento
bastante similar con diferencia en los porcentajes teniendo su pico ms bajo el
periodo 2014-III y subiendo considerablemente el periodo 2014-IV. A ambas
empresas les gusta invertir a largo plazo y no tener su dinero ocioso.
TRIMES
TRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
72.38%
66.06%
74.70%
66.19%
71.44%
72.59%
73.85%
52.87%
52.62%
52.81%
TRIMES
TRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
ACTIVOS INTANGIBLES
CEMENTOS LIMA
CEMENTOS PACASMAYO
1.20%
0.45%
1.18%
0.50%
1.17%
0.40%
0.93%
0.33%
0.92%
0.32%
0.93%
0.44%
CEMENTOS PACASMAYO
ACTIVOS INTANGIBLES
1.20%
0.45%
1.18%
0.50%
1.17%
0.40%
CEMENTOS LIMA
0.93%
0.92%
0.33%
0.32%
0.93%
0.44%
CEMENTOS PACASMAYO
PASIVO CORRIENTE:
TRIMES
TRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
27.04%
25.97%
23.68%
14.92%
7.30%
10.55%
6.55%
10.11%
5.60%
CEMENTOS LIMA
CEMENTOS PACASMAYO
48.53%
45.70%
38.84%
38.52%
32.97%
TRIMES
TRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
6.73%
6.05%
CEMENTOS LIMA
8.30%
10.19%
CEMENTOS PACASMAYO
12.54%
TRIMES
TRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
15.76%
7.23%
4.39%
4.05%
5.21%
4.87%
CEMENTOS LIMA
3.95%
7.77%
3.18%
4.09%
3.49%
CEMENTOS PACASMAYO
PASIVO NO CORRIENTE
TRIMES
TRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
88.73%
88.95%
73.70%
74.03%
74.64%
CEMENTOS LIMA
92.57%
86.91%
92.17%
87.14%
CEMENTOS PACASMAYO
91.85%
87.77%
CAPITAL
47.58%
47.06%
46.95%
45.43%
44.09%
44.11%
29.11%
28.45%
27.91%
26.67%
26.04%
25.50%
CEMENTOS LIMA
CEMENTOS PACASMAYO
PATRIMONIO NETO:
CAPITAL
TRIMES
TRE
CEMENTOS LIMA
CEMENTOS PACASMAYO
I-2014
47.58%
29.11%
II-2014
47.06%
28.45%
En la
empresa Cementos
Lima su capital representa
la mayor parte
III-2014
46.95%
27.91%
de su
patrimonio
neto,
lo
contrario
sucede
con
Cementos
IV-2014
45.43%
26.67%
Pacasmayo.
Podemos
inferir
que
a
Cementos
Lima
le gusta trabajar
I-2015
44.09%
26.04%
msII-2015
con capital propio
que
a
Cementos
Pacasmayo.
La tendencia
44.11%
25.50%
de ambos es similar y decreciente.
TRIMES
TRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
8.07%
8.14%
6.76%
6.91%
6.97%
CEMENTOS LIMA
8.26%
7.77%
8.37%
7.85%
CEMENTOS PACASMAYO
7.91%
8.42%
RESULTADOS ACUMULADOS
44.47%
29.86%
44.90%
31.06%
44.92%
32.24%
CEMENTOS LIMA
TRIMES
TRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
46.32%
47.56%
47.48%
34.97%
36.48%
37.69%
CEMENTOS PACASMAYO
RESULTADOS ACUMULADOS
CEMENTOS LIMA
CEMENTOS PACASMAYO
44.47%
29.86%
44.90%
31.06%
44.92%
32.24%
46.32%
34.97%
47.56%
36.48%
47.48%
37.69%
II
ESTADO DE RESULTADOS
S./
428,452
Otros Ingresos
9,874
100%
Ingresos Financieros
1,906
100%
Ingresos Totales
440,232
100%
Costo de Ventas
243,936
100%
Gasto de Ventas
22,948
100%
Gastos Administrativos
38,460
100%
Otros Gastos
9,741
100%
Gastos Financieros
28,055
100%
S./
III
%
S./
1,050,4
100% 712,834 166.37%
69
IV
%
245.18
%
S./
%
1,405,94 328.14
3
%
259.85
6,892
69.80%
3,103
31.43% 25,658
%
166.26
645
33.84%
3,169
%
1,389
72.88%
1,056,7 240.04 1,432,99 325.51
720,371 163.63%
41
%
0
%
330.32 1,052,07 431.29
509,300 208.78% 805,772
%
2
%
343.16
462.26
49,052 213.75% 78,748
%
106,079
%
105.98
52,561 136.66% 40,760
%
37,366 97.16%
127.13
3,021 -31.01%
4,668
47.92% 12,384
%
134.24
210.19
28,373 101.13% 37,662
%
58,970
%
VI
S./
%
S./
481,89
740,74
9
112.47%
2
138,45 1402.25
8
%
11,213
%
172.89%
113.56%
1,347
70.67%
1,268
621,70
753,22
4
141.22%
3
244,91
508,42
1
100.40%
3
171.10%
22,625
198.59%
98.59%
45,573
66.53%
208.42%
97.57%
10,194 104.65%
35.08%
3,417
203.67%
5,406
119.68%
46,590
1031.44
%
76,692
4,517
100%
Impuesto a la Renta
29,151
100%
29,716 101.94%
14,028
48.12%
48,953
Utilidad Neta
63,424
100%
59,796
28,513
44.96%
138,380
94.28%
1697.8
5%
167.93
%
218.18
%
107,84
2
2387.47
%
1601.20
%
72,326
2,995
10.27%
9,353
132,18
7
208.42% 19,466
32.08%
30.69%
CEMENTOS PACASMAYO:
I
ESTADO DE RESULTADOS
S./
199,343
Otros Ingresos
3,394
Ingresos Financieros
5,368
Ingresos Totales
208,105
Costo de Ventas
Gasto de Ventas
104,190
1,760
II
%
S./
III
100% 312,265
%
156.65
%
100%
89.45%
3,036
S./
IV
426,685
%
214.05
%
S./
555,902
2,406
70.89%
2,277
V
%
278.87
%
67.09%
105.53
100%
2,141
39.88%
2,299
42.83%
5,665
%
152.54
207.29
270.94
100% 317,442
%
431,390
%
563,844
%
205.41
309.25
405.31
100% 214,018
%
322,205
%
422,292
%
100%
3,595
204.26
5,524
313.86
7,403
420.63
VI
S./
%
S./
200,03
5
100.35% 290,069
6,068
178.79%
12,755
1,876
207,97
9
34.95%
2,219
96,867
1,661
92.97%
94.38%
99.94%
%
145.51
%
375.81
%
41.34%
146.58
305,043
%
182.91
190,570
%
3,295
187.22
Gastos Administrativos
Otros Gastos
38,312
100%
34,253
%
89.41%
37,288
Gastos Financieros
9,585
100%
8,418
87.82%
6,174
2,197
100%
839
6,325
Impuesto a la Renta
15,786
100%
17,312
Utilidad Neta
36,275
100%
39,007
38.19%
109.67
%
107.53
%
16,511
37,363
%
97.33%
64.41%
287.89
%
104.59
%
103.00
%
37,537
6,362
5,251
15,732
69,267
%
97.98%
66.37%
239.01
%
99.66%
190.95
%
37,796
98.65%
38,189
%
99.68%
5,126
53.48%
11,643
121.47
%
5,147
234.27%
554
18,445 116.84%
16,647
53,231 146.74%
45,253
25.22%
105.45
%
124.75
%
278.87%
2
166.37%
156.65%
172.89%
145.51%
112.47%
100.35%
100.00%
1
CEMENTOS LIMA
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS PACASMAYO
OTROS INGRESOS
1402.25%
100.00%
100.00%1
2
89.45%
69.80%
4
3
259.85%
70.89%
67.09%
31.43%
CEMENTOS LIMA
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
OTROS INGRESOS
CEMENTOS LIMA CEMENTOS PACASMAYO
100.00%
100.00%
69.80%
89.45%
31.43%
70.89%
259.85%
67.09%
1402.25%
178.79%
113.56%
375.81%
5
178.79%
CEMENTOS PACASMAYO
6
375.81%
113.56%
INGRESOS FINANCIEROS
166.26%
105.53%
100.00%
1
72.88%
39.88%
33.84%
42.83%
CEMENTOS LIMA
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
INGRESOS FINANCIEROS
CEMENTOS LIMA CEMENTOS PACASMAYO
100.00%
100.00%
33.84%
39.88%
166.26%
42.83%
72.88%
105.53%
70.67%
34.95%
66.53%
41.34%
70.67%
66.53%
34.95%
41.34%
CEMENTOS PACASMAYO
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
INGRESOS TOTALES
CEMENTOS LIMA CEMENTOS PACASMAYO
100.00%
100.00%
163.63%
152.54%
240.04%
207.29%
325.51%
270.94%
141.22%
99.94%
171.10%
146.58%
100.00%
INGRESOS TOTALES
325.51%
3
240.04% 270.94%
207.29%
2
163.63%
152.54%
141.22%
99.94%
CEMENTOS LIMA
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
COSTO DE VENTAS
CEMENTOS LIMA CEMENTOS PACASMAYO
100.00%
100.00%
208.78%
205.41%
330.32%
309.25%
431.29%
405.31%
100.40%
92.97%
208.42%
182.91%
171.10%
146.58%
CEMENTOS PACASMAYO
COSTO DE VENTAS
431.29%
405.31%4
309.25%
330.32%
3
208.78%
205.41%
2
208.42%
182.91%
100.40%
92.97%
100.00%
1
CEMENTOS LIMA
CEMENTOS PACASMAYO
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
GASTO DE VENTAS
CEMENTOS LIMA CEMENTOS PACASMAYO
100.00%
100.00%
213.75%
204.26%
343.16%
313.86%
462.26%
420.63%
98.59%
94.38%
198.59%
187.22%
GASTO DE VENTAS
462.26%
420.63%
343.16%
313.86%
3
213.75%
204.26%
2
100.00%
1
198.59%
187.22%
98.59%
94.38%
CEMENTOS LIMA
CEMENTOS PACASMAYO
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
GASTOS ADMINISTRATIVOS
CEMENTOS LIMA CEMENTOS PACASMAYO
100.00%
100.00%
136.66%
89.41%
105.98%
97.33%
100.00%
97.16%
97.98%
1
114.24%
98.65%
97.57%
99.68%
GASTOS ADMINISTRATIVOS
136.66%
89.41%
105.98%
97.33%
CEMENTOS LIMA
97.98%
97.16%
114.24%
98.65%
CEMENTOS PACASMAYO
99.68%
97.57%
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
OTROS GASTOS
CEMENTOS LIMA
100.00%
31.01%
47.92%
127.13%
104.65%
35.08%
GASTOS FINANCIEROS
210.19%
2
203.22%
134.24%
100.00%
1
121.47%
101.13%
87.82%
64.41%
CEMENTOS LIMA
203.67%
66.37%
53.48%
CEMENTOS PACASMAYO
OTROS GASTOS
127.13%
104.65%
100.00%
1
47.92%
31.01%
35.08%
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
GASTOS FINANCIEROS
CEMENTOS LIMA CEMENTOS PACASMAYO
100.00%
100.00%
101.13%
87.82%
134.24%
64.41%
210.19%
66.37%
203.22%
53.48%
203.67%
121.47%
1697.85%
1031.44%
100.00%
1
119.68%
38.19%
2
287.89%
3
CEMENTOS LIMA
239.01%
4
5
234.27%
CEMENTOS PACASMAYO
6
25.22%
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
IMPUESTO A LA RENTA
CEMENTOS LIMA CEMENTOS PACASMAYO
100.00%
100.00%
101.94%
109.67%
100.00%
48.12%
104.59%
1
167.93%
99.66%
10.27%
116.84%
32.08%
105.45%
IMPUESTO A LA RENTA
167.93%
109.67%
101.94%
104.59%
116.84%
99.66%
105.45%
48.12%
32.08%
10.27%
CEMENTOS LIMA
CEMENTOS PACASMAYO
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
UTILIDAD NETA
CEMENTOS LIMA CEMENTOS PACASMAYO
100.00%
100.00%
94.28%
107.53%
44.96%
103.00%
218.18%
190.95%
208.42%
146.74%
100.00%
30.69%
124.75%
1
UTILIDAD NETA
218.18%
2
208.42%
190.95%
146.74%
107.53%
94.28%
124.75%
103.00%
44.96%
CEMENTOS LIMA
30.69%
CEMENTOS PACASMAYO
I
ESTADO DE RESULTADOS
Ingresos por Ventas
Otros Ingresos
Ingresos Financieros
Ingresos Totales
Costo de Ventas
Gasto de Ventas
Gastos Administrativos
Otros Gastos
Gastos Financieros
Diferencias de Cambio Neto
Impuesto a la Renta
Utilidad Neta
S./
II
%
S./
III
%
S./
1,050,46
428,452 97.32% 712,834 98.95%
9
9,874
2.24%
6,892
0.96%
3,103
1,906
0.43%
645
0.09%
3,169
1,056,74
440,232 100% 720,371 100%
1
243,936 55.41% 509,300 70.70%
22,948
5.21%
49,052
6.81%
38,460
8.74%
52,561
7.30%
9,741
2.21%
3,021
0.42%
28,055
6.37%
28,373
3.94%
4,517
1.03%
5,406
0.75%
29,151
6.62%
29,716
4.13%
63,424 14.41% 59,796
8.30%
805,772
78,748
40,760
4,668
37,662
46,590
14,028
28,513
IV
%
99.41
%
0.29%
0.30%
100%
76.25
%
7.45%
3.86%
0.44%
3.56%
4.41%
1.33%
2.70%
S./
1,405,94
3
25,658
1,389
1,432,99
0
1,052,07
2
106,079
37,366
12,384
58,970
76,692
48,953
138,380
V
%
98.11
%
1.79%
0.10%
100%
73.42
%
7.40%
2.61%
0.86%
4.12%
5.35%
3.42%
9.66%
S./
VI
%
S./
100%
753,223
100%
CEMENTOS PACASMAYO:
ESTADO DE RESULTADOS
Ingresos por Ventas
Otros Ingresos
Ingresos Financieros
Ingresos Totales
Costo de Ventas
Gasto de Ventas
Gastos Administrativos
Otros Gastos
Gastos Financieros
Diferencias de Cambio Neto
Impuesto a la Renta
Utilidad Neta
I
II
III
IV
V
S./
%
S./
%
S./
%
S./
%
S./
%
199,343 95.79% 312,265 98.37% 426,685 98.91% 555,902 98.59% 200,035 96.18%
3,394
1.63%
3,036
0.96%
2,406
0.56%
2,277
0.40%
6,068
2.92%
5,368
2.58%
2,141
0.67%
2,299
0.53%
5,665
1.00%
1,876
0.90%
208,105 100% 317,442 100% 431,390 100% 563,844 100% 207,979 100%
104,190 50.07% 214,018 67.42% 322,205 74.69% 422,292 74.90% 96,867 46.58%
1,760
0.85%
3,595
1.13%
5,524
1.28%
7,403
1.31%
1,661
0.80%
38,312 18.41% 34,253 10.79% 37,288
8.64%
37,537
6.66% 37,796 18.17%
9,585
2,197
15,786
36,275
4.61%
1.06%
7.59%
17.43%
8,418
839
17,312
39,007
2.65%
0.26%
5.45%
12.29%
6,174
6,325
16,511
37,363
1.43%
1.47%
3.83%
8.66%
6,362
5,251
15,732
69,267
1.13%
0.93%
2.79%
12.28%
5,126
5,147
18,445
53,231
2.46%
2.47%
8.87%
25.59%
VI
S./
%
290,069 95.09%
12,755
4.18%
2,219
0.73%
305,043 100%
190,570 62.47%
3,295
1.08%
38,189 12.52%
11,643
554
16,647
45,253
3.82%
0.18%
5.46%
14.83%
98.95%
98.37%
99.41%
98.91%
98.59%
98.11%
96.18%
77.51%
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CEMENTOS LIMA
CEMENTOS PACASMAYO
98.34%
95.09%
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
OTROS INGRESOS
CEMENTOS LIMA CEMENTOS PACASMAYO
2.24%
1.63%
0.96%
0.96%
0.29%
0.56%
1.79%
0.40%
22.27%
2.92%
1.49%
4.18%
OTROS INGRESOS
22.27%
2.24%
1.63%
0.96%
0.56%
0.29%
CEMENTOS LIMA
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
INGRESOS FINANCIEROS
CEMENTOS LIMA CEMENTOS PACASMAYO
0.43%
2.58%
0.09%
0.67%
0.30%
0.53%
0.10%
1.00%
0.22%
0.90%
0.17%
0.73%
1.79%
0.40%
4.18%
1.49%
CEMENTOS PACASMAYO
INGRESOS FINANCIEROS
2.58%
1.00%
0.43%
0.67%
0.09%
0.53%
0.30%
CEMENTOS LIMA
2.92%
0.10%
0.90%
0.22%
CEMENTOS PACASMAYO
0.73%
0.17%
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
COSTO DE VENTAS
CEMENTOS LIMA CEMENTOS PACASMAYO
55.41%
50.07%
70.70%
67.42%
76.25%
74.69%
55.41%
73.42%
74.90%
50.07%
39.39%
46.58%
67.50%
62.47%
COSTO DE VENTAS
70.70%
67.42%
76.25%
74.69%
74.90%
73.42%
67.50%
62.47%
46.58%
39.39%
CEMENTOS LIMA
CEMENTOS PACASMAYO
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
GASTO DE VENTAS
CEMENTOS LIMA CEMENTOS PACASMAYO
5.21%
0.85%
6.81%
1.13%
7.45%
1.28%
7.40%
1.31%
3.65%
0.80%
6.05%
1.08%
GASTO DE VENTAS
6.81%
7.45%
7.40%
6.05%
5.21%
3.65%
0.85%
1.13%
1.28%
CEMENTOS LIMA
1.31%
0.80%
CEMENTOS PACASMAYO
1.08%
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
GASTOS ADMINISTRATIVOS
CEMENTOS LIMA CEMENTOS PACASMAYO 18.41%
8.74%
18.41%
7.30%
10.79%
3.86%
8.64%
2.61%
6.66%
8.74%
7.07%
18.17%
4.98%
12.52%
GASTOS ADMINISTRATIVOS
18.17%
12.52%
10.79%
7.30%
8.64%
6.66%
3.86%
CEMENTOS LIMA
7.07%
2.61%
CEMENTOS PACASMAYO
4.98%
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
OTROS GASTOS
CEMENTOS LIMA
2.21%
0.42%
0.44%
0.86%
1.64%
0.45%
GASTOS FINANCIEROS
9.17%
7.59%
6.37%
4.61%
3.94%
3.56%
4.12%
2.65%
3.82%
2.46%
1.43%
CEMENTOS LIMA
1.13%
CEMENTOS PACASMAYO
OTROS GASTOS
2.21%
1.64%
0.86%
0.42%
0.44%
0.45%
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
GASTOS FINANCIEROS
CEMENTOS LIMA CEMENTOS PACASMAYO
6.37%
4.61%
3.94%
2.65%
3.56%
1.43%
4.12%
1.13%
9.17%
2.46%
7.59%
3.82%
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
9.60%
4.41%
1.06%
1.03%
0.75%
0.26%
1.47%
CEMENTOS LIMA
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
IMPUESTO A LA RENTA
CEMENTOS LIMA CEMENTOS PACASMAYO
6.62%
7.59%
4.13%
5.45%
1.33%
3.83%
3.42%
2.79%
0.48%
8.87%
1.24%
5.46%
5.35%
0.93%
2.47%
0.18%
CEMENTOS PACASMAYO
IMPUESTO A LA RENTA
8.87%
7.59%
6.62%
5.46%
5.45%
4.13%
3.83%
3.42%
2.79%
1.33%
0.48%
CEMENTOS LIMA
CEMENTOS PACASMAYO
1.24%
UTILIDAD NETA
25.29%
17.43%
14.41%
21.26%
14.83%
12.29%
8.30%
CEMENTOS LIMA
14.41%
8.30%
2.70%
9.66%
21.26%
2.58%
CEMENTOS PACASMAYO
17.43%
12.29%
8.66%
12.28%
25.29%
14.83%
12.28%
9.66%
8.66%
2.70%
CEMENTOS LIMA
2.58%
CEMENTOS PACASMAYO
RATIOS:
I.
Ratios de Liquidez:
1. Capital de Trabajo:
CT= Activo Corriente Pasivo Corriente
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
CAPITAL DE TRABAJO
CEMENTOS
CEMENTOS
LIMA
PACASMAYO
31,338
1,201,866
55,884
1,080,657
48,539
963,964
62,936
832,588
62,936
780,257
413,202
766,229
CAPITAL DE TRABAJO
1,201,866
1,080,657
963,964
832,588
780,257
766,229
413,202
55,884
48,539
62,936
62,936
2. Razn Corriente:
RAZON CORRIENTE
CEMENTOS
CEMENTOS
LIMA
PACASMAYO
1.04
13.64
1.06
10.41
1.05
9.52
1.07
6.58
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
1.18
1.66
6.59
6.29
RAZON CORRIENTE
13.64
10.41
1.04
1.06
9.52
1.05
6.58
6.59
6.29
1.07
1.18
1.66
3. Prueba cida:
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
PRUEBA ACIDA
CEMENTOS
CEMENTOS
LIMA
PACASMAYO
0.42
10.75
0.44
5.92
0.49
4.79
0.37
2.54
0.46
2.07
0.58
1.75
PRUEBA ACIDA
10.75
5.92
0.42
0.44
4.79
0.49
2.54
2.07
0.37
0.46
1.75
0.58
4.
3.22
1.60
PASIVO CORRIENTE
3.22
1.60
0.06
0.12
0.17
0.04
0.02
0.05
II.
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
ROTACIN DE INVENTARIOS
CEMENTOS
CEMENTOS
LIMA
PACASMAYO
0.50
0.38
0.99
0.42
1.50
0.60
1.75
0.70
0.39
0.15
0.77
0.29
ROTACIN DE INVENTARIOS
1.75
1.50
0.99
0.50
0.38
0.42
0.60
0.77
0.70
0.39
0.15
0.29
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
PERIODO PROMEDIO DE
INVENTARIOS
CEMENTOS
CEMENTOS
LIMA
PACASMAYO
181
238
91
217
60
150
128
128
232
586
116
310
310
238
181
232
217
91
150
128
60
116
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
PERIODO PROMEDIO DE
COBRANZA
CEMENTOS
CEMENTOS
LIMA
PACASMAYO
29
7
17
10
9
5
7
4
20
9
13
10
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
30
16
21
20
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
0.30
0.28
0.19
0.19
0.17
0.12
0.12
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
0.18
0.17
0.11
0.09
0.07
0.07
0.06
0.06
III.
1. Ratio de Endeudamiento:
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
RATIO DE ENDEUDAMIENTO
CEMENTOS
CEMENTOS
LIMA
PACASMAYO
0.466
0.360
0.360
0.360
0.484
0.360
0.564
0.356
0.561
0.357
0.559
0.360
2. Ratio de Deuda/Capital:
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
RATIO DE DEUDA/CAPITAL
CEMENTOS
CEMENTOS
LIMA
PACASMAYO
0.872
0.563
0.559
0.559
0.940
0.564
1.295
0.554
1.275
0.555
1.274
0.561
RATIO DE DEUDA/CAPITAL
0.872
0.563
1.295
1.275
1.274
0.554
0.555
0.561
0.940
0.559
0.564
3. Ratio de Cobertura de
Intereses:
TRIMESTRE
RATIO DE COBERTURA DE
INTERESES
CEMENTOS
CEMENTOS
LIMA
PACASMAYO
3.30
5.43
3.15
6.69
1.13
8.73
1.52
13.36
2.37
13.98
0.50
5.32
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
5.43
3.30
6.69
13.98
8.73
5.32
3.15
1.13
1.52
2.37
0.50
TRIMESTRE
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
RATIO DE COMPOSICIN DE
DEUDA
I-2014
DEUDA CORRIENTE
II-2014
CEMENTOS
CEMENTOS
III-2014
LIMA
PACASMAYO
IV-2014
27.93%
9.26%
I-2015
29.08%
10.99%
II-2015
31.99%
10.54%
18.80%
13.52%
19.02%
12.31%
13.24%
12.39%
DEUDA NO CORRIENTE
CEMENTOS
CEMENTOS
LIMA
PACASMAYO
72.07%
90.74%
70.92%
89.01%
68.01%
89.46%
81.20%
86.48%
80.98%
87.69%
86.76%
87.61%
DEUDA NO CORRIENTE
90.74%
89.01%
DEUDA CORRIENTE
89.46%
87.69%
87.61%
86.76%
86.48%
81.20%
80.98%
RATIO DE COMPOSICIN DE DEUDA DEUDA NO CORRIENTE CEMENTOS27.93%
29.08%
31.99%
68.01%
18.80%
9.26%
10.99%
10.54%
19.02%
13.52%
12.31%
13.24%
12.39%
IV.
Ratios de Rentabilidad:
1. Margen de Utilidad
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
Bruta:
0.48
0.43
0.31
0.29
0.34
0.31
0.24
0.23
0.25
0.24
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
0.18
0.15
0.16
0.12
0.08
0.09
0.12
0.10
0.03
MARGEN DE UTILIDAD NETA CEMENTOS LIMA
MARGEN DE UTILIDAD NETA CEMENTOS PACASMAYO
0.03
3. Generacin Bsica de
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
GENERACION BSICA DE
UTILIDADES
CEMENTOS
CEMENTOS
LIMA
PACASMAYO
0.014
0.018
0.014
0.019
0.006
0.018
0.011
0.027
0.016
0.023
0.003
0.019
Utilidades:
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
Totales:
0.013
0.010
0.009
0.017
0.016
0.013
0.004
0.014
0.002
Contable:
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
0.035
0.026
0.020
0.018
0.021
0.017
0.020
0.008
0.022
0.005
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
RAZN PRECIO/UTILIDAD
CEMENTOS
CEMENTOS
LIMA
PACASMAYO
44.36
72.58
48.06
64.29
101.76
75.00
21.63
37.50
21.63
50.00
144.17
56.25
1. Razn Precio/Utilidad:
V.
RAZN PRECIO/UTILIDAD
144.17
101.76
72.58
44.36
64.29
48.06
75.00
37.50
21.63
50.00
56.25
21.63
Accin:
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
3.516
3.583
2.102
2.125
2.130
3.749
3.841
3.921
2.201
2.268
2.267
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
Libros:
AO
2014
2015
VI.
1. Pago de Dividendos:
TRIMESTRE
I-2014
II-2014
III-2014
IV-2014
I-2015
II-2015
PAGO DE DIVIDENDOS
CEMENTOS
CEMENTOS
LIMA
PACASMAYO
0.333
3.226
0.361
2.857
0.765
3.333
0.163
1.667
0.163
3.111
1.083
3.500
2.
TRIMESTRE
2014
2015
RENDIMIENTO DE DIVIDENDOS
CEMENTOS
CEMENTOS
LIMA
PACASMAYO
0.008
0.044
0.008
0.062
Rendimientos de Dividendos: