EJERCICIO ANALISIS DE PARES

1. ELITE S.A. DE C.V.
BALANCE GENERAL AL 31-dic-20 31-dic-19 VARIACION 19-20 EN:
FECHA 2020 2019 $ %
ACTIVO CIRCULANTE
BANCOS $9,000.00 $10,000.00 -$1,000.00 -10.00%
INVERSIONES TEMPORALES $3,000.00 $4,000.00 -$1,000.00 -25.00%
CLIENTES $130,000.00 $100,000.00 $30,000.00 30.00%
INVENTARIOS $300,000.00 $180,000.00 $120,000.00 66.67%
PAGOS ANTICIPADOS $3,000.00 $5,000.00 -$2,000.00 -40.00%
TOTAL DE ACTIVO CIRCULANTE $445,000.00 $299,000.00 $146,000.00 21.67%
ACTIVO NO CIRCULANTE
MOBILIARIO Y EQUIPO $199,000.00 $128,000.00 $71,000.00 55.47%
DEPRECIACION ACUMULADA -$40,000.00 -$29,000.00 -$11,000.00 37.93%
TOTAL DE ACTIVO FIJO $159,000.00 $99,000.00 $60,000.00 93.40%
ACTIVO INTANGIBLE $100.00 $800.00 -$700.00 -87.50%
TOTAL DE ACTIVO NO CIRCULANTE $159,100.00 $99,800.00 $59,300.00 59.42%
TOTAL DE ACTIVOS $604,100.00 $398,800.00 $205,300.00 51.48%
PASIVO A CORTO PLAZO
PROVEEDORES $196,000.00 $100,000.00 $96,000.00 96.00%
ADEUDOS BANCARIOS CORTO PLAZO $99,000.00 $39,000.00 $60,000.00 153.85%
ACREDORES DIVERSOS $15,600.00 $9,300.00 $6,300.00 67.74%
IMPUESTOS POR PAGAR $12,000.00 $22,000.00 -$10,000.00 -45.45%
TOTAL DE PASIVO A CORTO PLAZO $322,600.00 $170,300.00 $152,300.00 89.43%
PASIVO A LARGO PLAZO
ADEUDOS BANCARIOS A LARGO PLAZO $15,000.00 $16,000.00 -$1,000.00 -6.25%
TOTAL PASIVOS $337,600.00 $186,300.00 $151,300.00 81.21%
CAPITAL CONTABLE
CAPITAL SOCIAL $75,000.00 $75,000.00 $0.00 0.00%
APORTACIONES ADICIONALES $20,000.00 $20,000.00 $0.00 0.00%
UTILIDADES ACUMULADAS $102,500.00 $58,500.00 $44,000.00 75.21%
UTILIDAD DEL EJERCICIO $69,000.00 $59,000.00 $10,000.00 16.95%
TOTAL DE CAPITAL $266,500.00 $212,500.00 $54,000.00 25.41%
TOTAL DE PASIVO Y CAPITAL $604,100.00 $398,800.00 $205,300.00 51.48%
ELITE SA DE CV 31-dic-20 31-dic-19 VARIACION 19-20 EN:
ESTADO DE RESULTADOS 2020 2019 $ %
VENTAS NETAS $1,020,000.00 $1,013,000.00 $7,000.00 0.69%
(-) COSTO DE VENTAS -$821,000.00 -$814,000.00 -$7,000.00 0.86%
(=) UTILIDAD BRUTA $199,000.00 $199,000.00 $0.00 0.00%

2. (-) GASTOS DE OPERACIÓN -$104,000.00 -$107,000.00 $3,000.00 -2.80%
(=) UTILIDAD DE OPERACIÓN $95,000.00 $92,000.00 $3,000.00 3.26%
(-) OTROS GASTOS -$300.00 -$200.00 -$100.00 50.00%
(=) UAFIR $94,700.00 $91,800.00 $2,900.00 3.16%
(-) CIF -$13,700.00 -$10,800.00 -$2,900.00 26.85%
(=) AUAIR $81,000.00 $81,000.00 $0.00 0.00%
(-)IMPUESTOS -$12,000.00 -$22,000.00 $10,000.00 -45.45%
(=) UTILIDAD NETA $69,000.00 $69,000.00 $0.00 0.00%
ANALISIS DE RAZONES FIANCIERAS
RAZONES DE LIQUIDEZ $2,020.00 $2,019.00
1.- Razón Circulante 1.38 1.76
2.- Prueba del acido 0.44 0.66
3.- Rotacion de cuentas por cobrar 7.85 10.13
RAZONES DE RENTABILIDAD 2020 2019
1.- UTILIDAD POR ACCION $1,360.00 $1,350.67
2.-TASA DE RENDIMIENTO SOBRE 0.157258732 0.230692076
INVERSION DE ACTIVOS
3.-TASA DE RENDIMIENTOS SOBRE 0.25891182 0.324705882
LA INVERSION DE ACCIONISTAS

3. BALANCE GENERAL BASE C.
2020 2019
1.49% 2.51%
0.50% 1.00%
21.52% 25.08%
49.66% 45.14%
0.50% 1.25%
73.66% 74.97%
32.94% 32.10%
-6.62% -7.27%
26.32% 24.82%
0.02% 0.20%
26.34% 25.03%
100.00% 100.00%
58.06% 53.68%
29.32% 20.93%
4.62% 4.99%
3.55% 11.81%
95.56% 91.41%
4.44% 8.59%
100.00% 100.00%
28.14% 35.29%
7.50% 9.41%
38.46% 27.53%
25.89% 27.76%
100.00% 100.00%
BALANCE GENERAL BASE C.
2020 2019
0.69% 0.69%
0.85% 0.86%
0.00% 0.00%

4. -2.88% -2.80%
3.16% 3.26%
33.33% 50.00%
3.06% 3.16%
21.17% 26.85%
0.00% 0.00%
-83.33% -45.45%
0.00% 0.00%