Análisis e Interpretación de Estados Financieros Empresa Inka Mining
Enviado por yuvall • 14 de Noviembre de 2018 • Informe • 3.393 Palabras (14 Páginas) • 714 Visitas
[pic 1] CONTABILIDAD GENERAL Y FINANCIERA
Contador magister Oscar Chavez Chavez
Análisis e Interpretación de Estados Financieros
ANEXO: Estados Financieros de la Empresa Inka Mining.
CUADRO Nro. 1
ESTADO DE SITUACIÓN FINANCIERA DE INKA MINING S.A.
En miles de nuevos soles
CUENTA | 2007 | 2008 | 2009 | 2010 |
ACTIVO | ||||
ACTIVO CORRIENTE | ||||
Efectivo y Equivalente de efectivo | S/. 562,878 | S/. 56,129 | S/. 288,103 | S/. 340,857 |
Cuentas por cobrar comerciales (neto) | S/. 275,654 | S/. 18,014 | S/. 286,379 | S/. 461,066 |
Otras Cuentas por cobrar (neto) | S/. 34,242 | S/. 74,342 | S/. 36,975 | S/. 36,811 |
Existencias (neto) | S/. 183,330 | S/. 205,532 | S/. 197,884 | S/. 192,177 |
Gastos pagados por anticipado | S/. 24,490 | S/. 22,986 | S/. 13,753 | S/. 16,902 |
TOTAL ACTIVO CORRIENTE | S/. 1,080,594 | S/. 377,003 | S/. 823,094 | S/. 1,047,813 |
ACTIVO NO CORRIENTE |
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Inversiones Financieras | S/. 95 | S/. 95 | S/. 7 | S/. 11,952 |
Inmuebles maquinarias y equipos (neto) | S/. 1,330,978 | S/. 1,532,834 | S/. 1,706,747 | S/. 1,847,546 |
Activos Intangibles (neto) | S/. 22,758 | S/. 29,910 | S/. 52,476 | S/. 54,113 |
Activo por Impuesto a la Renta y PD | S/. 12,139 | S/. 10,345 | S/. 48 | S/. 8,909 |
Otros Activos | S/. 160 | S/. 48 | S/. 43 | S/. 92 |
TOTAL ACTIVO NO CORRIENTE | S/. 1,366,130 | S/. 1,573,232 | S/. 1,759,321 | S/. 1,922,612 |
TOTAL ACTIVO | S/. 2,446,724 | S/. 1,950,235 | S/. 2,582,415 | S/. 2,970,425 |
PASIVO |
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PASIVO CORRIENTE |
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|
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Obligaciones Financieras | S/. 10,000 | S/. 10,000 | S/. 10,000 | S/. 10,000 |
Cuentas Por Pagar Comerciales | S/. 74,135 | S/. 113,057 | S/. 117,382 | S/. 140,097 |
Otras Cuentas Por Pagar a PR (neto) | S/. 2,975 | S/. 8,925 | S/. 70,022 | S/. 82,723 |
Impuesto a la Renta y PC | S/. 0 | S/. 0 | S/. 141,980 | S/. 151,900 |
Otras cuentas por Pagar | S/. 278,454 | S/. 161,710 | S/. 52,165 | S/. 70,027 |
Provisiones | S/. 0 | S/. 0 | S/. 0 | S/. 122,799 |
TOTAL PASIVO CORRIENTE | S/. 365,564 | S/. 293,692 | S/. 391,549 | S/. 577,546 |
PASIVO NO CORRIENTE |
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|
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Obligaciones Financieras | S/. 50,000 | S/. 40,000 | S/. 30,000 | S/. 20,000 |
Cuentas Por Pagar a partes Relacionadas | S/. 205,560 | S/. 205,560 | S/. 205,560 | S/. 205,560 |
Pasivo por Impuestos a la Renta y PD | S/. 14,956 | S/. 1,625 | S/. 20,758 | S/. 0 |
Provisiones | S/. 6,768 | S/. 18,007 | S/. 48,925 | S/. 49,241 |
TOTAL PASIVO NO CORRIENTE | S/. 277,284 | S/. 265,192 | S/. 305,243 | S/. 274,801 |
TOTAL PASIVO | S/. 642,848 | S/. 558,884 | S/. 696,792 | S/. 852,347 |
PATRIMONIO NETO |
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Capital | S/. 80,947 | S/. 164,778 | S/. 888,954 | S/. 741,571 |
Acciones de inversión | S/. 51,847 | S/. 51,847 | S/. 51,847 | S/. 51,847 |
Capital Adicional | S/. 61,972 | S/. 61,972 | S/. 61,972 | S/. 61,972 |
Otras Reservas | S/. 245,000 | S/. 245,000 | S/. 245,000 | S/. 245,000 |
Resultados Acumulados | S/. 1,364,110 | S/. 1,067,754 | S/. 637,850 | S/. 1,084,712 |
Diferencias de Conversión | S/. 0 | -S/. 200,000 | S/. 0 | -S/. 67,024 |
TOTAL PATRIMONIO NETO | S/. 1,803,876 | S/. 1,391,351 | S/. 1,885,623 | S/. 2,118,078 |
TOTAL PASIVO Y PATRIMONIO NETO | S/. 2,446,724 | S/. 1,950,235 | S/. 2,582,415 | S/. 2,970,425 |
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