Punto De Equilibrio

CANTIDAD PRECIO VENTAS " COSTO

VARIABLE

UNITARIO " " COSTO

VARIABLE

TOTAL " " COSTOS

FIJO " " COSTO

TOTAL " UTILIDAD ANTES DE IMPUESTOS E INTERESE UTILIDAD " UTILIDAD ANTES

DE IMPUESTOS E

INTERÉS + UTILIDAD " " GRADO DE

APALANCAMIENTO OPERATIVO " "COSTO FIJO

UNITARIO" "GRADO DE APALANCA

MIENTO FINANCIERO" INTERESES DEUDA INTERESES "UTILIDAD ANTES

DE IMPUESTOS " IMPUESTOS "UTILIDAD NETA

DEL EJERCICIO " "UTILIDAD

POR ACCIÒN " "NÙMERO

DE ACCIONES"

Q P V=P*Q CVU CVT=CVU*Q CF CT=CF+CVF UAII=V-CT U UAII=V-CT-U GAS=(V-CV)/(V-CVT-CF) CFU=CF/Q GAF=UAII/(UAII-IN) i=D*% D= i=D*% UAI=UAII-i IMP=UAI*IMP UNE=UAI-IMP UPA=((UAII*i)(1-T))/n n

0 $125,000.00 $- $50,050.00 $- $23,000,000.00 $23,000,000.00 $-23,000,000.00 $2,500,000.00 $-25,500,000.00 $0.00 #¡DIV/0! $0.86 3680000 23000000 0 $-23,000,000.00 $-5,750,000.00 $-17,250,000.00 -1554.88 12300

1 $125,000.00 $125,000.00 $50,050.00 $50,050.00 $23,000,000.00 $23,050,050.00 $-22,925,050.00 $2,500,000.00 $-25,425,050.00 $-0.00 23,000,000.00 $0.86 3680000 23000000 0 $-22,925,050.00 $-5,731,262.50 $-17,193,787.50 -1397.87 12300 OPTIMISTA

2 $125,000.00 $250,000.00 $50,050.00 $100,100.00 $23,000,000.00 $23,100,100.00 $-22,850,100.00 $2,500,000.00 $-25,350,100.00 $-0.01 11,500,000.00 $0.86 3680000 23000000 0 $-22,850,100.00 $-5,712,525.00 $-17,137,575.00 -1393.30 12300 PESIMISTA Y REAL

3 $125,000.00 $375,000.00 $50,050.00 $150,150.00 $23,000,000.00 $23,150,150.00 $-22,775,150.00 $2,500,000.00 $-25,275,150.00 $-0.01 7,666,666.67 $0.86 3680000 23000000 0 $-22,775,150.00 $-5,693,787.50 $-17,081,362.50 -1388.73 12300

4 $125,000.00 $500,000.00 $50,050.00 $200,200.00 $23,000,000.00 $23,200,200.00 $-22,700,200.00 $2,500,000.00 $-25,200,200.00 $-0.02 5,750,000.00 $0.86 3680000 23000000 0 $-22,700,200.00 $-5,675,050.00 $-17,025,150.00 -1384.16 12300

5 $125,000.00 $625,000.00 $50,050.00 $250,250.00 $23,000,000.00 $23,250,250.00 $-22,625,250.00 $2,500,000.00 $-25,125,250.00 $-0.03 4,600,000.00 $0.86 3680000 23000000 0 $-22,625,250.00 $-5,656,312.50 $-16,968,937.50 -1379.59 12300

6 $125,000.00 $750,000.00 $50,050.00 $300,300.00 $23,000,000.00 $23,300,300.00 $-22,550,300.00 $2,500,000.00 $-25,050,300.00 $-0.03 3,833,333.33 $0.86 3680000 23000000 0 $-22,550,300.00 $-5,637,575.00 $-16,912,725.00 -1375.02 12300

7 $125,000.00 $875,000.00 $50,050.00 $350,350.00 $23,000,000.00 $23,350,350.00 $-22,475,350.00 $2,500,000.00 $-24,975,350.00 $-0.04 3,285,714.29 $0.86 3680000 23000000 0 $-22,475,350.00 $-5,618,837.50 $-16,856,512.50 -1370.45 12300

8 $125,000.00 $1,000,000.00 $50,050.00 $400,400.00 $23,000,000.00 $23,400,400.00 $-22,400,400.00 $2,500,000.00 $-24,900,400.00 $-0.04 2,875,000.00 $0.86 3680000 23000000 0 $-22,400,400.00 $-5,600,100.00 $-16,800,300.00 -1365.88 12300

9 $125,000.00 $1,125,000.00 $50,050.00 $450,450.00 $23,000,000.00 $23,450,450.00 $-22,325,450.00 $2,500,000.00 $-24,825,450.00 $-0.05 2,555,555.56 $0.86 3680000 23000000 0 $-22,325,450.00 $-5,581,362.50 $-16,744,087.50 -1361.31 12300

10 $125,000.00 $1,250,000.00 $50,050.00 $500,500.00 $23,000,000.00 $23,500,500.00 $-22,250,500.00 $2,500,000.00 $-24,750,500.00 $-0.05 2,300,000.00 $0.86 3680000 23000000 0 $-22,250,500.00 $-5,562,625.00 $-16,687,875.00 -1356.74 12300

11 $125,000.00 $1,375,000.00 $50,050.00 $550,550.00 $23,000,000.00 $23,550,550.00 $-22,175,550.00 $2,500,000.00 $-24,675,550.00 $-0.06 2,090,909.09 $0.86 3680000 23000000 0 $-22,175,550.00 $-5,543,887.50 $-16,631,662.50 -1352.17 12300

12 $125,000.00 $1,500,000.00 $50,050.00 $600,600.00 $23,000,000.00 $23,600,600.00 $-22,100,600.00 $2,500,000.00 $-24,600,600.00 $-0.07 1,916,666.67 $0.86 3680000 23000000 0 $-22,100,600.00 $-5,525,150.00 $-16,575,450.00 -1347.60 12300

13 $125,000.00 $1,625,000.00 $50,050.00 $650,650.00 $23,000,000.00 $23,650,650.00 $-22,025,650.00 $2,500,000.00 $-24,525,650.00 $-0.07 1,769,230.77 $0.86 3680000 23000000 0 $-22,025,650.00 $-5,506,412.50 $-16,519,237.50 -1343.03 12300

14 $125,000.00 $1,750,000.00 $50,050.00 $700,700.00 $23,000,000.00 $23,700,700.00 $-21,950,700.00 $2,500,000.00 $-24,450,700.00 $-0.08 1,642,857.14 $0.86 3680000 23000000 0 $-21,950,700.00 $-5,487,675.00 $-16,463,025.00 -1338.46 12300

15 $125,000.00 $1,875,000.00 $50,050.00 $750,750.00 $23,000,000.00 $23,750,750.00 $-21,875,750.00 $2,500,000.00 $-24,375,750.00 $-0.08 1,533,333.33 $0.86 3680000 23000000 0 $-21,875,750.00 $-5,468,937.50 $-16,406,812.50 -1333.89 12300

16 $125,000.00 $2,000,000.00 $50,050.00 $800,800.00 $23,000,000.00 $23,800,800.00 $-21,800,800.00 $2,500,000.00 $-24,300,800.00 $-0.09 1,437,500.00 $0.86 3680000 23000000 0 $-21,800,800.00 $-5,450,200.00 $-16,350,600.00 -1329.32 12300

17 $125,000.00 $2,125,000.00 $50,050.00 $850,850.00 $23,000,000.00 $23,850,850.00 $-21,725,850.00 $2,500,000.00 $-24,225,850.00 $-0.10 1,352,941.18 $0.86 3680000 23000000 0 $-21,725,850.00 $-5,431,462.50 $-16,294,387.50 -1324.75 12300

18 $125,000.00 $2,250,000.00 $50,050.00 $900,900.00 $23,000,000.00 $23,900,900.00 $-21,650,900.00 $2,500,000.00 $-24,150,900.00 $-0.10 1,277,777.78 $0.85 3680000 23000000 0 $-21,650,900.00 $-5,412,725.00 $-16,238,175.00 -1320.18 12300

19 $125,000.00 $2,375,000.00 $50,050.00 $950,950.00 $23,000,000.00 $23,950,950.00 $-21,575,950.00 $2,500,000.00 $-24,075,950.00 $-0.11 1,210,526.32 $0.85 3680000 23000000 0 $-21,575,950.00 $-5,393,987.50 $-16,181,962.50 -1315.61 12300

20 $125,000.00 $2,500,000.00 $50,050.00 $1,001,000.00 $23,000,000.00 $24,001,000.00 $-21,501,000.00 $2,500,000.00 $-24,001,000.00 $-0.11 1,150,000.00 $0.85 3680000 23000000 0 $-21,501,000.00 $-5,375,250.00 $-16,125,750.00 -1311.04 12300

21 $125,000.00 $2,625,000.00 $50,050.00 $1,051,050.00 $23,000,000.00 $24,051,050.00 $-21,426,050.00 $2,500,000.00 $-23,926,050.00 $-0.12 1,095,238.10 $0.85 3680000 23000000 0 $-21,426,050.00 $-5,356,512.50 $-16,069,537.50 -1306.47 12300

22

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