ESTADO DE SITUACION FINANCIERA

ELECTRO DUNAS S.A.A.

INANCIEROS | ( en miles de NUEVOS SOLES )
CUENTA
Activos
Activos Corrientes
Efectivo y Equivalentes al Efectivo
Cuentas por cobrar comerciales y otras cuentas por cobrar
Cuentas por Cobrar Comerciales (neto)
Otras Cuentas por Cobrar (neto)
Cuentas por Cobrar a Entidades Relacionadas
Inventarios
Otros Activos no financieros
Total Activos Corrientes
Activos No Corrientes
Inversiones en subsidiarias, negocios conjuntos y asociadas
Cuentas por cobrar comerciales y otras cuentas por cobrar
Otras Cuentas por Cobrar
Propiedades, Planta y Equipo (neto)
Activos intangibles distintos de la plusvalia
Otros Activos no financieros
Total Activos No Corrientes
TOTAL DE ACTIVOS
Pasivos y Patrimonio
Pasivos Corrientes
Otros Pasivos Financieros
Cuentas por pagar comerciales y otras cuentas por pagar
Cuentas por Pagar Comerciales
Otras Cuentas por Pagar
Cuentas por Pagar a Entidades Relacionadas
Provisin por Beneficios a los Empleados
Otras provisiones
Pasivos por Impuestos a las Ganancias
Total Pasivos Corrientes
Pasivos No Corrientes
Otros Pasivos Financieros
Cuentas por pagar comerciales y otras cuentas por pagar
Otras Cuentas por Pagar
Cuentas por Pagar a Entidades Relacionadas
Otras provisiones
Pasivos por impuestos diferidos
Total Pasivos No Corrientes
Total Pasivos
Patrimonio
Capital Emitido
Primas de Emisin
Otras Reservas de Capital
Resultados Acumulados
Total Patrimonio
TOTAL PASIVO Y PATRIMONIO

31 de Diciembre del 2015

31 de Diciemb

S/. 12,979.00
S/. 55,123.00
S/. 53,525.00
S/. 1,542.00
S/. 56.00
S/. 6,112.00
S/. 1,233.00
S/. 75,447.00

S
S
S

S/. 196.00
S/. 2,387.00
S/. 2,387.00
S/. 399,844.00
S/. 14,062.00
S/. 404.00
S/. 416,893.00
S/. 492,340.00

S/
S

S/
S/

S/. 32,801.00
S/. 55,503.00
S/. 48,265.00
S/. 7,219.00
S/. 19.00
S/. 6,574.00
S/. 1,591.00
S/. 1,925.00
S/. 98,394.00

S
S
S

S/. 74,696.00
S/. 18,204.00
S/. 17,826.00
S/. 378.00
S/. 8,469.00
S/. 37,791.00
S/. 139,160.00
S/. 237,554.00

S
S
S

S/. 214,270.00
-S/. 12,845.00
S/. 11,690.00
S/. 41,671.00
S/. 254,786.00
S/. 492,340.00

S
S/
S/

S/
-S

S
S/
S/

ANALISIS VERTICAL

ANALISIS HORIZONTAL

1 de Diciembre del 2014

31 de Diciembre del 2015

31 de Diciembre del 2014

31 de Diciembre del 2015

S/. 10,621.00
S/. 46,203.00
S/. 43,452.00
S/. 1,863.00
S/. 888.00
S/. 5,187.00
S/. 1,697.00
S/. 63,708.00

2.64%
11.20%
10.87%
0.31%
0.01%
1.24%
0.25%
15.32%

2.24%
9.75%
9.17%
0.39%
0.19%
1.09%
0.36%
13.44%

SOLES (S/.)
S/. 2,358.00
S/. 8,920.00
S/. 10,073.00
-S/. 321.00
-S/. 832.00
S/. 925.00
-S/. 464.00
S/. 11,739.00

S/. 197.00
S/. 2,387.00
S/. 2,387.00
S/. 391,936.00
S/. 14,562.00
S/. 1,228.00
S/. 410,310.00
S/. 474,018.00

0.04%
0.48%
0.48%
81.21%
2.86%
0.08%
84.68%
100.00%

0.04%
0.50%
0.50%
82.68%
3.07%
0.26%
86.56%
100.00%

-S/. 1.00
S/. 0.00
S/. 0.00
S/. 7,908.00
-S/. 500.00
-S/. 824.00
S/. 6,583.00
S/. 18,322.00

S/. 27,720.00
S/. 48,388.00
S/. 43,406.00
S/. 4,966.00
S/. 16.00
S/. 4,903.00
S/. 3,238.00
S/. 255.00
S/. 84,504.00

6.66%
11.27%
9.80%
1.47%
0.00%
1.34%
0.32%
0.39%
19.98%

5.85%
10.21%
9.16%
1.05%
0.00%
1.03%
0.68%
0.05%
17.83%

S/. 5,081.00
S/. 7,115.00
S/. 4,859.00
S/. 2,253.00
S/. 3.00
S/. 1,671.00
-S/. 1,647.00
S/. 1,670.00
S/. 13,890.00

S/. 55,125.00
S/. 18,090.00
S/. 17,750.00
S/. 340.00
S/. 6,196.00
S/. 39,327.00
S/. 118,738.00
S/. 203,242.00

15.17%
3.70%
3.62%
0.08%
1.72%
7.68%
28.27%
48.25%

11.63%
3.82%
3.74%
0.07%
1.31%
8.30%
25.05%
42.88%

S/. 19,571.00
S/. 114.00
S/. 76.00
S/. 38.00
S/. 2,273.00
-S/. 1,536.00
S/. 20,422.00
S/. 34,312.00

S/. 214,270.00
-S/. 12,845.00
S/. 9,348.00
S/. 60,003.00
S/. 270,776.00
S/. 474,018.00

43.52%
-2.61%
2.37%
8.46%
51.75%
100.00%

45.20%
-2.71%
1.97%
12.66%
57.12%
100.00%

S/. 0.00
S/. 0.00
S/. 2,342.00
-S/. 18,332.00
-S/. 15,990.00
S/. 18,322.00

ORIZONTAL

31 de Diciembre del 2014

PORCENTAJE (%)
22.20%
19.31%
23.18%
-17.23%
-93.69%
17.83%
-27.34%
18.43%
-0.51%
0.00%
0.00%
2.02%
-3.43%
-67.10%
1.60%
3.87%
18.33%
14.70%
11.19%
45.37%
18.75%
34.08%
-50.86%
654.90%
16.44%
35.50%
0.63%
0.43%
11.18%
36.68%
-3.91%
17.20%
16.88%
0.00%
0.00%
25.05%
-30.55%
-5.91%
3.87%

ESTADO DE RESULTADOS
ELECTRO DUNAS S.A.A.
ESTADOS FINANCIEROS | ( en miles de NUEVOS SOLES )
CUENTA

2015

2014

Ingresos de actividades ordinarias

S/. 331,967.00

S/. 287,349.00

Costo de Ventas

S/. 229,760.00

S/. 200,682.00

Ganancia (Prdida) Bruta

S/. 102,207.00

S/. 86,667.00

Gastos de Ventas y Distribucin

S/. 27,879.00

S/. 22,977.00

Gastos de Administracin

S/. 26,670.00

S/. 23,046.00

Otros Ingresos Operativos

S/. 3,032.00

S/. 2,717.00

Otros Gastos Operativos

S/. 4,618.00

S/. 4,762.00

S/. 46,072.00

S/. 38,599.00

S/. 2,175.00

S/. 2,956.00

S/. 10,649.00

S/. 7,226.00

S/. 1,937.00

S/. 2,154.00

Resultado antes de Impuesto a las Ganancias

S/. 35,661.00

S/. 32,175.00

Gasto por Impuesto a las Ganancias

S/. 12,240.00

S/. 8,244.00

Ganancia (Prdida) Neta del Ejercicio

S/. 23,421.00

S/. 23,931.00

Ganancia (Prdida) por actividades de operacin

Ingresos Financieros
Gastos Financieros
Diferencias de Cambio neto

ANALISIS VERTICAL

2014

2015

ANALISIS HORIZONTAL

2014

2015

S/. 287,349.00

S/. 44,618.00

S/. 200,682.00

69.21%

69.84%

S/. 29,078.00

S/. 86,667.00

30.79%

30.16%

S/. 15,540.00

S/. 22,977.00

8.40%

8.00%

S/. 4,902.00

S/. 23,046.00

8.03%

11.48%

S/. 3,624.00

S/. 2,717.00

0.91%

3.13%

S/. 315.00

S/. 4,762.00

1.39%

20.73%

-S/. 144.00

S/. 38,599.00

13.88%

13.43%

S/. 7,473.00

S/. 2,956.00

0.66%

1.03%

-S/. 781.00

S/. 7,226.00

3.21%

2.51%

S/. 3,423.00

S/. 2,154.00

0.58%

0.75%

-S/. 217.00

S/. 32,175.00

10.74%

11.20%

S/. 3,486.00

S/. 8,244.00

3.69%

2.87%

S/. 3,996.00

S/. 23,931.00

7.06%

8.33%

-S/. 510.00

ANALISIS HORIZONTAL

2014

15.53%
14.49%
17.93%
21.33%
15.73%
11.59%
-3.02%
19.36%
-26.42%
47.37%
-10.07%
10.83%
48.47%
-2.13%