LA CASA FELIZ, S.A. (CONTROLADORA), ENTIDAD LA ALEGRA, S.A. Y ENTIDAD SOMOS FELICES, S.A.

(SCONTROLADAS)
HOJA DE TRABAJO PARA LA CONSOLIDACIN DE LOS ESTADOS FINANCIEROS
PERODO DEL 1 DE ENERO AL 31 DE DICIEMBRE DE 2016
CIFRAS EXPRESADAS EN QUETZALES
CONTROLADORA LA CASA Estados Financieros
LA ALEGRA S.A. SOMOS FELICES, S.A. Eliminaciones participacin
FELIZ, S.A. Consolidados
No. Cuenta Contable Debe Haber Debe Haber Debe Haber Debe Haber Debe Haber Debe Haber
1 ESTADO DE RESULTADOS
2 Ventas 86,493,251.00 33,271,040.00 36,159,000.00 ( e ) 17,733,998.00 138,189,293.00
3 Inventario Inicial 7,310,493.00 1,575,500.00 1,656,000.00 10,541,993.00
4 Compras 65,290,500.00 28,462,720.00 30,238,155.00 (e) 17,733,998.00 106,257,377.00
5 inventario final 8,329,500.00 2,852,000.00 3,180,000.00 ( f ) 737,550.00 13,623,950.00
7 Gastos de Operacin 13,937,950.00 4,294,400.00 5,458,530.00 23,690,880.00
8 Ingresos Financieros 874,272.00 363,264.00 332,775.00 1,570,311.00
9 Gastos Financieros 475,000.00 211,200.00 153,000.00 839,200.00
10 Ganancia LA ALEGRA, S.A. 1,553,987.00 (a) 1,553,987.00 -

11 Ganancia SOMOS FELICES, S.A. 1,732,872.00 (b) 1,732,872.00 -

12 Participacin 821,715.00 821,715.00
13 Ganancia o Prdida (Pasa a la 20) 11,969,939.00 1,942,484.00 2,166,090.00 21,758,407.00 17,733,998.00 821,715.00 11,232,389.00
14 SUMAS 98,983,882.00 98,983,882.00 36,486,304.00 36,486,304.00 39,671,775.00 39,671,775.00 153,383,554.00 153,383,554.00
15 ESTADO DE GANANCIAS NO DISTRIBUIDAS
16 Saldo inicial LA CASA FELIZ, S.A. 8,981,076.00 8,981,076.00
17 Saldo inicial LA ALEGRA, S.A. 1,027,500.00 (a) 822,000.00 205,500.00 -
18 Saldo inicial SOMOS FELICES, S.A. 912,000.00 ( b ) 729,600.00 182,400.00 -

19 Pago de dividendos 210,300.00 267,500.00 (a,b) 382,240.00 95,560.00

20 Ganancia o Prdida (Viene de la 13) 11,969,939.00 1,942,484.00 2,166,090.00 21,758,407.00 17,733,998.00 - 821,715.00 11,232,389.00
21 Saldo Final (Pasa a la 46 ) 20,951,015.00 2,759,684.00 2,810,590.00 23,310,007.00 18,116,238.00 95,560.00 1,209,615.00 20,213,465.00
22 SUMAS 20,951,015.00 20,951,015.00 2,969,984.00 2,969,984.00 3,078,090.00 3,078,090.00 20,213,465.00 20,213,465.00
23 BALANCE GENERAL
24 Terrenos 3,900,000.00 548,000.00 576,000.00 5,024,000.00
25 Edificios 5,000,000.00 972,700.00 1,008,000.00 6,980,700.00
26 Depreciacin Acumulada Edificios 1,218,000.00 97,270.00 90,720.00 - 1,405,990.00
27 Vehculos 6,725,800.00 2055000 2,160,000.00 10,940,800.00
28 Depreciacin Acumulada Vehculos 3,783,263.00 719,250.00 820,800.00 - 5,323,313.00
29 Mobiliario y Equipo 861,725.00 137,000.00 144,000.00 1,142,725.00
30 Depreciacin Acum. Mob. Y Equipo 387,776.00 24,660.00 25,920.00 438,356.00
31 Equipo de Computo 685,000.00 274,000.00 288,000.00 1,247,000.00
32 Depreciacin Acum. Equipo de Computo 308,250.00 123,300.00 120,000.00 551,550.00
33 Inversin LA ALEGRA, S.A. 4,385,747.00 (a) 4,947,747.00 562,000.00
34 Inversin SOMOS FELICES, S.A. 4,848,872.00 (b) 5,320,472.00 471,600.00
35 Inversiones Financieras Largo Plazo 6,925,000.00 6,925,000.00
36 Gastos de Organizacin e Instalacin 576,135.00 112,340.00 130,560.00 819,035.00 -
37 Marcas y Patentes 265,050.00 265,050.00
38 Inventarios 8,329,500.00 2,852,000.00 3,180,000.00 (f) 737,550.00 13,623,950.00
39 Cuentas por cobrar comerciales 4,825,000.00 2,139,000.00 2,385,000.00 9,349,000.00
40 Cuentas por cobrar LA ALEGRA, S.A. 2,139,000.00 (c) 2,139,000.00 -
41 Cuentas por cobrar SOMOS FELICES, S.A. 2,372,500.00 (d) 2,372,500.00 - -
42 Bancos 6,698,500.00 1,069,500.00 1,192,500.00 8,960,500.00
43 Capital en acciones CONTROLADORA 10,000,000.00 10,000,000.00
44 Capital en acciones LA ALEGRA, S.A. 3,425,000.00 (a) 2,740,000.00 685,000.00 -
45 Capital en acciones SOMOS FELICES, S.A. 3,840,000.00 ( b ) 3,072,000.00 768,000.00 -
46 Ganancias no distribuidas (Viene de la 21) 20,951,015.00 2,759,684.00 2,810,590.00 23,310,007.00 18,116,238.00 95,560.00 1,209,615.00 20,213,465.00
47 Pagars Financieros Largo Plazo 5,000,000.00 5,000,000.00
48 Prstamos Bancarios Largo Plazo 570,400.00 636,000.00 1,206,400.00
49 Proveedores 8,343,250.00 183,241.00 201,718.00 8,728,209.00
50 Impuestos por pagar 2,835,450.00 2,835,450.00

51 Cuentas por pagar CONTROLADORA 2,134,009.00 2,382,032.00 (c,d) 4,516,041.00 -

52 Cuentas por pagar diversos 5,710,825.00 128,340.00 143,100.00 5,982,265.00
53 Prdida por conversin 5,614.00 6,820.00 (c) 4,991.00 ( d ) 9,532.00 7,893.00
54 Participacin 95,560.00 2,662,615.00 2,567,055.00
55 SUMAS 58,537,829.00 58,537,829.00 10,165,154.00 10,165,154.00 11,070,880.00 11,070,880.00 33,643,039.00 33,643,039.00 65,285,653.00 65,285,653.00