Universidad de Guayaquil

Facultad Ciencias Administrativas

Carrera Licenciatura en Contabilidad y Auditoria

EMPRESA ALIMEC S.A.

ANÁLISIS VERTICAL Y ANÁLISIS HORIZONTAL

Grupo No. 7
Aguilar Quintuña Lady Marisol
Alcivar Suastegui Yanara Auxiliadora
Chavez Mero Kelly Lizbeth
Chiquito Gonzabay Shirley Noemí
Davila Espinoza Reina Dayana
Soriano Cruz Natalia Belen

Materia
Finanzas

Docente
Econ. Tutiven Campos Johanna Lissette, Mgs

Fecha
08 de Julio de 2021

Curso
CAU-S-MA-6-1

Ciclo I
2021 – 2022
 CUENTA AÑO 2015

ACTIVO
ACTIVO CORRIENTE
EFECTIVO Y EQUIVALENTES DE EFECTIVO $ 2,023,171.80
ACTIVOS FINANCIEROS $ 1,985,509.84
INVENTARIOS $ 1,268,786.30
SERVICIOS Y OTROS PAGOS ANTICIPADOS $ 82,564.32
ACTIVOS POR IMPUESTOS CORRIENTES $ 144,186.85
TOTAL ACTIVO CORRIENTE $ 5,504,219.11

ACTIVOS NO CORRIENTES
PROPIEDAD, PLANTA Y EQUIPO $ 1,994,555.00
PROPIEDADES DE INVERSIÓN $ 291,997.61
ACTIVO INTANGIBLE $ 106,732.13
ACTIVOS POR IMPUESTOS DIFERIDOS $ 15,631.79
ACTIVOS FINANCIEROS NO CORRIENTES $ -
OTROS ACTIVOS NO CORRIENTES $ -
TOTAL DE ACTIVOS NO CORRIENTES $ 2,408,916.53
TOTAL DE ACTIVOS $ 7,913,135.64

PASIVO Y PATRIMONIO
PASIVO
PASIVO CORRIENTE
CUENTAS Y DOCUMENTOS POR PAGAR $ 1,542,720.34
PROVISIONES $ 49,848.37
PORCIÓN CORRIENTE DE VALORES EMITIDOS $ 667,555.55
OTRAS OBLIGACIONES CORRIENTES $ 571,533.56
TOTAL PASIVO CORRIENTE $ 2,831,657.82

PASIVO NO CORRIENTE
PORCIÓN NO CORRIENTE DE VALORES EMITIDOS $ 333,333.34
PROVISIONES POR BENEFICIOS A EMPLEADOS $ 736,324.00
PASIVO DIFERIDO $ 49,784.89
OTROS PASIVOS NO CORRIENTES $ -
TOTAL PASIVO NO CORRIENTE $ 1,119,442.23
TOTAL PASIVOS $ 3,951,100.05

PATRIMONIO NETO
CAPITAL $ 400,000.00
PRIMA POR EMISIÓN PRIMARIA DE ACCIONES $ 1,127,520.00
RESERVAS $ 420,773.32
RESULTADOS ACUMULADOS $ 1,501,929.29
RESULTADOS DEL EJERCICIO $ 511,812.98
TOTAL PATRIMONIO $ 3,962,035.59
TOTAL PASIVO + PATRIMONIO $ 7,913,135.64

CUADRE 2015
ACTIVO $ 7,913,1
PASIVO + PATRIMONIO $ 7,913,1
 ALIMEC S.A
ESTADO DE SITUACION FINANCIE
EXPRESADO EN DOLARES AM

ANÁLISIS ANÁLISIS ANÁLISIS ANÁLISIS

AÑO 2016
VERTICAL (1) VERTICAL (2) VERTICAL HORIZONTAL

25.57% 36.76% $ 1,393,764.16 26.48% -31.11%

25.09% 36.07% $ 2,171,105.19 41.26% 9.35%
16.03% 23.05% $ 1,486,044.77 28.24% 17.12%
1.04% 1.50% $ 73,242.05 1.39% -11.29%
1.82% 2.62% $ 138,463.51 2.63% -3.97%
69.56% 100.00% $ 5,262,619.68 100.00% -4.39%

25.21% 82.80% $ 1,939,825.09 81.04% -2.74%

3.69% 12.12% $ 377,086.68 15.75% 29.14%
1.35% 4.43% $ 66,464.45 2.78% -37.73%
0.20% 0.65% $ 10,324.62 0.43% -33.95%
0.00% 0.00% $ - 0.00% 0.00%
0.00% 0.00% $ - 0.00% 0.00%
30.44% 100.00% $ 2,393,700.84 100.00% -0.63%
100.00% $ 7,656,320.52

19.50% 54.48% $ 1,654,774.23 64.51% 7.26%

0.63% 1.76% $ 71,899.34 2.80% 44.24%
8.44% 23.57% $ 333,629.64 13.01% -50.02%
7.22% 20.18% $ 504,941.62 19.68% -11.65%
35.78% 100.00% $ 2,565,244.83 100.00% -9.41%

4.21% 29.78% $ - 0.00% -100.00%

9.31% 65.78% $ 884,242.48 95.07% 20.09%
0.63% 4.45% $ 45,822.09 4.93% -7.96%
0.00% 0.00% $ - 0.00% 0.00%
14.15% 100.00% $ 930,064.57 100.00% -16.92%
49.93% $ 3,495,309.40 -11.54%

5.05% 10.10% $ 400,000.00 9.61% 0.00%

14.25% 28.46% $ 237,868.59 5.72% -78.90%
 5.32% 10.62% $ 420,773.32 10.11% 0.00%
18.98% 37.91% $ 2,624,780.18 63.08% 74.76%
6.47% 12.92% $ 477,589.03 11.48% -6.69%
50.07% 100.00% $ 4,161,011.12 100.00% 5.02%
100.00% $ 7,656,320.52 -3.25%

2015 2016
7,913,135.64 $ 7,656,320.52
7,913,135.64 $ 7,656,320.52
 ALIMEC S.A
ESTADO DE SITUACION FINANCIERA 2015-2020
EXPRESADO EN DOLARES AMERICANOS

ANÁLISIS ANÁLISIS ANÁLISIS

AÑO 2017 AÑO 2018
VERTICAL HORIZONTAL VERTICAL

$ 1,993,874.67 30.46% 43.06% $ 1,480,220.74 24.07%

$ 2,471,262.24 37.75% 13.83% $ 2,767,313.51 44.99%
$ 1,836,150.88 28.05% 23.56% $ 1,672,608.61 27.20%
$ 93,347.07 1.43% 27.45% $ 80,318.54 1.31%
$ 150,901.10 2.31% 8.98% $ 149,964.18 2.44%
$ 6,545,535.96 100.00% 24.38% $ 6,150,425.58 100.00%

$ 1,866,804.27 63.60% -3.76% $ 2,037,395.66 81.50%

$ 377,086.68 12.85% 0.00% $ 377,086.68 15.08%
$ 62,962.98 2.14% -5.27% $ 41,089.49 1.64%
$ 36,010.09 1.23% 248.78% $ 44,246.83 1.77%
$ 592,533.74 20.19% 0.00% $ - 0.00%
$ - 0.00% 0.00% $ - 0.00%
$ 2,935,397.76 100.00% 22.63% $ 2,499,818.66 100.00%
$ 9,480,933.72 $ 8,650,244.24

$ 1,500,882.82 52.49% -3.76% $ 1,758,106.58 52.41%

$ 107,309.53 3.75% 0.00% $ 125,080.91 3.73%
$ 671,979.17 23.50% -5.27% $ 672,986.12 20.06%
$ 579,347.12 20.26% 248.78% $ 798,476.45 23.80%
$ 2,859,518.64 100.00% 11.47% $ 3,354,650.06 100.00%

$ 1,297,275.36 56.55% 0.00% $ 644,723.59 36.31%

$ 947,166.14 41.29% 7.12% $ 1,077,629.45 60.68%
$ 49,652.07 2.16% 8.36% $ 53,481.65 3.01%
$ - 0.00% 0.00% $ - 0.00%
$ 2,294,093.57 100.00% 146.66% $ 1,775,834.69 100.00%
$ 5,153,612.21 47.44% $ 5,130,484.75

$ 400,000.00 9.24% 0.00% $ 294,230.00 8.36%

$ 237,868.59 5.50% 0.00% $ 237,868.59 6.76%
$ 420,773.32 9.72% 0.00% $ 420,773.32 11.95%
$ 2,923,355.81 67.56% 11.38% $ 1,804,353.72 51.26%
$ 345,323.79 7.98% -27.69% $ 762,533.86 21.66%
$ 4,327,321.51 100.00% 4.00% $ 3,519,759.49 100.00%
$ 9,480,933.72 23.83% $ 8,650,244.24

2017 2018
$ 9,480,933.72 $ 8,650,244.24
$ 9,480,933.72 $ 8,650,244.24
 ANÁLISIS ANÁLISIS ANÁLISIS
AÑO 2019 AÑO 2020
HORIZONTAL VERTICAL HORIZONTAL

-25.76% $ 1,088,434.25 18.89% -26.47% $ 2,673,136.08

11.98% $ 2,578,626.04 44.75% -6.82% $ 2,576,637.13
-8.91% $ 1,874,198.26 32.52% 12.05% $ 1,693,422.74
-13.96% $ 58,827.42 1.02% -26.76% $ 67,285.69
-0.62% $ 162,304.09 2.82% 8.23% $ 244,933.20
-6.04% $ 5,762,390.06 100% -6.31% $ 7,255,414.84

9.14% $ 2,070,308.20 63.98% 1.62% $ 1,842,956.15

0.00% $ 377,086.68 11.65% 0.00% $ 377,086.68
-34.74% $ 688,869.89 21.29% 1576.51% $ 734,493.65
22.87% $ 99,773.19 3.08% 125.49% $ 113,176.49
-100.00% $ - 0.00% 0.00% $ -
0.00% $ - 0.00% 0.00% $ 316,809.84
-14.84% $ 3,236,037.96 100% 29.45% $ 3,384,522.81
-8.76% $ 8,998,428.02 4.03% $ 10,639,937.65

17.14% $ 1,879,093.75 53.29% 6.88% $ 1,493,524.46

16.56% $ 53,179.95 1.51% -57.48% $ 127,229.76
0.15% $ 661,998.18 18.77% -1.63% $ 637,739.75
37.82% $ 931,893.13 26.43% 16.71% $ 826,590.99
17.32% $ 3,526,165.01 100% 5.11% $ 3,085,084.96

-50.30% $ - 0.00% -100.00% $ 1,333,600.00

13.77% $ 1,247,251.27 64.58% 15.74% $ 1,401,011.95
7.71% $ 57,833.45 2.99% 8.14% $ 62,185.25
0.00% $ 626,332.47 32.43% 0.00% $ 702,863.18
-22.59% $ 1,931,417.19 100% 8.76% $ 3,499,660.38
0% $ 5,457,582.20 6.38% $ 6,584,745.34

-26.44% $ 294,230.00 8.31% 0.00% $ 294,230.00

0.00% $ 237,868.59 6.72% 0.00% $ 237,868.59
 0.00% $ 802,040.32 22.65% 90.61% $ 802,040.32
-38.28% $ 1,588,514.54 44.86% -11.96% $ 2,037,776.60
120.82% $ 618,192.37 17.46% -18.93% $ 683,276.80
-18.66% $ 3,540,845.82 100% 0.60% $ 4,055,192.31
-8.76% $ 8,998,428.02 4.03% $ 10,639,937.65

2019 2020
8,650,244.24 $ 8,998,428.02 $ 10,639,937
8,650,244.24 $ 8,998,428.02 $ 10,639,937
 ANÁLISIS
ANÁLISIS ANÁLISIS
HORIZONTAL AÑO
VERTICAL HORIZONTAL
BASE

36.84% 145.59% 32.13%

35.51% -0.08% 29.77%
23.34% -9.65% 33.47%
0.93% 14.38% -18.51%
3.38% 50.91% 69.87%
100.00% 25.91% 31.82%

54.45% -10.98% -7.60%

11.14% 0.00% 29.14%
21.70% 6.62% 588.17%
3.34% 13.43% 624.01%
0.00% 0.00% 0.00%
9.36% 0.00% 0.00%
100.00% 4.59% 40.50%
18.24% 34.46%

48.41% -20.52% -3.19%

4.12% 139.24% 155.23%
20.67% -3.66% -4.47%
26.79% -11.30% 44.63%
100.00% -12.51% 8.95%

38.11% 0.00% 300.08%

40.03% 12.33% 90.27%
1.78% 7.52% 24.91%
20.08% 12.22% 0.00%
100.00% 81.20% 212.63%
20.65% 66.66%

7.26% 0.00% -26.44%

5.87% 0.00% -78.90%
 19.78% 0.00% 90.61%
50.25% 28.28% 35.68%
16.85% 10.53% 33.50%
100.00% 14.53% 2.35%
18.24% 34.46%

2020
10,639,937.65
10,639,937.65
 CUENTA AÑO 2015

INGRESOS DE ACTIVIDADES ORDINARIAS $ 15,449,809.57

OTROS INGRESOS $ -
COSTO DE VENTAS Y PRODUCCIÓN $ 9,924,851.53

UTILIDAD BRUTA $ 5,524,958.04

GASTOS DE OPERACIÓN $ 4,483,805.96

GASTOS DE VENTA $ 3,500,855.15
GASTOS ADMINISTRATIVOS $ 982,950.81
UTILIDAD OPERACIONAL $ 1,041,152.08

OTROS INGRESOS (GASTOS) $ 170,010.90

GASTOS FINANCIEROS $ 24,644.52
OTROS GASTOS $ 145,366.38

GANANCIA (PÉRDIDA) ANTES DE 15% A TRABAJADORES E IMPUESTO A LA RENTA DE $ 871,141.18

OPERACIONES CONTINUADAS
15% PARTICIPACIÓN TRABAJADORES $ 130,671.18
GANANCIA (PÉRDIDA) ANTES DE IMPUESTOS $ 740,470.00
IMPUESTO A LA RENTA CAUSADO $ 176,776.25
GANANCIA (PÉRDIDA) DE OPERACIONES CONTINUADAS ANTES DEL IMPUESTO $ 563,693.75
DIFERIDO
(-) GASTO POR IMPUESTO DIFERIDO $ (51,880.78)
(+) INGRESO POR IMPUESTO DIFERIDO $ -
RESULTADO INTEGRAL TOTAL DEL AÑO $ 511,812.97
 ALIMEC S.A.
ESTADO DE RESULTADO INTEGRAL 2015 -
EXPRESADO EN DOLARES AMERICANO

ANÁLISIS ANÁLISIS ANÁLISIS ANÁLISIS

AÑO 2016 AÑO 2017
VERTICAL VERTICAL HORIZONTAL VERTICAL

100.00% $ 15,202,916.16 100.00% -1.60% $ 16,381,596.96 100.00%

0.00% $ - 0.00% 0.00% $ - 0.00%
64.24% $ 10,251,901.95 67.43% 3.30% $ 11,125,381.03 67.91%

$ 4,951,014.21 -10.39% $ 5,256,215.93

29.02% $ 4,130,057.90 27.17% -7.89% $ 4,602,589.61 28.10%

$ 3,137,950.21 -10.37% $ 3,440,228.44
$ 992,107.69 0.93% $ 1,162,361.17
$ 820,956.31 -21.15% $ 653,626.32

1.10% $ 105,554.68 0.69% -37.91% $ 101,156.40 0.62%

$ 102,589.40 316.28% $ 101,156.40
$ 2,965.28 -97.96% $ -

$ 715,401.63 -17.88% $ 552,469.92

0.85% $ 107,310.24 0.71% -17.88% $ 82,870.49 0.51%
$ 608,091.39 -17.88% $ 469,599.43
1.14% $ 129,157.98 0.85% -26.94% $ 146,131.12 0.89%
$ 478,933.41 -15.04% $ 323,468.31
$ (1,344.37) -97.41% $ -
$ - 0.00% $ 21,855.49
3.31% $ 477,589.04 3.14% -6.69% $ 345,323.80 2.11%
ALIMEC S.A.
LTADO INTEGRAL 2015 - 2020
N DOLARES AMERICANOS

ANALISIS ANÁLISIS ANÁLISIS ANÁLISIS

AÑO 2018 AÑO 2019
HORIZONTAL VERTICAL HORIZONTAL VERTICAL

7.75% $ 16,955,175.49 100.00% 3.50% $ 17,166,462.52 100.00%

0.00% $ - 0.00% 0.00% $ - 0.00%
8.52% $ 10,626,547.31 62.67% -4.48% $ 10,982,472.47 63.98%

6.16% $ 6,328,628.18 20.40% $ 6,183,990.05

11.44% $ 4,889,691.06 28.84% 6.24% $ 4,928,056.00 28.71%

9.63% $ 3,779,500.84 9.86% $ 3,772,934.99
17.16% $ 1,110,190.22 -4.49% $ 1,155,121.01
-20.38% $ 1,438,937.12 120.15% $ 1,255,934.05

4.17% $ 239,528.55 1.41% 136.79% $ 252,559.28 1.47%

1.40% $ 174,834.68 72.84% $ 212,641.33
100.00% $ 64,693.87 0.00% $ 39,917.95

-22.77% $ 1,199,408.57 117.10% $ 1,003,374.77

-22.77% $ 179,911.29 1.06% 117.10% $ 150,506.22 0.88%
-22.77% $ 1,019,497.28 117.10% $ 852,868.55
13.14% $ 261,370.58 1.54% 78.86% $ 285,850.74 1.67%
-32.46% $ 758,126.70 134.37% $ 567,017.81
-100.00% $ - $ -
0.00% $ 4,407.16 -79.83% $ 51,174.56
-27.69% $ 762,533.86 4.50% 120.82% $ 618,192.37 3.60%
 ANÁLISIS
ANÁLISIS ANÁLISIS ANÁLISIS
AÑO 2020 HORIZONTAL
HORIZONTAL VERTICAL HORIZONTAL
BASE
1.25% $ 16,623,205.77 100.00% -3.16% 7.59%
0.00% $ 86,797.20 0.52% 0.00% 0.00%
3.35% $ 10,549,518.76 63.46% -3.94% 6.29%

-2.29% $ 6,160,484.21 -0.38% 11.50%

0.78% $ 4,750,831.03 28.58% -3.60% 5.96%

-0.17% $ 3,537,719.78 -6.23% 1.05%
4.05% $ 1,213,111.25 5.02% 23.42%
-12.72% $ 1,409,653.18 12.24% 35.39%

5.44% $ 252,001.72 1.52% -0.22% 48.23%

21.62% $ 210,274.05 -1.11% 753.23%
-38.30% $ 41,727.67 4.53% -71.29%

-16.34% $ 1,157,651.46 15.38% 32.89%

-16.34% $ 173,647.72 1.04% 15.38% 32.89%
-16.34% $ 984,003.74 15.38% 32.89%
9.37% $ 309,778.44 1.86% 8.37% 75.24%
-25.21% $ 674,225.30 18.91% 19.61%
0.00% $ (9,051.50) 0.00% -82.55%
1061.17% $ - 0.00% 0.00% 0.00%
-18.93% $ 683,276.80 4.11% 10.53% 33.50%