Gilbert Lumber

Análisis vertical y horizontal

2011 AV 2012 AV

Ventas netas $1,697.00 100.00% $2,013.00 100.00%

Coste total de los bienes vendidos
existencias iniciales $183.00 10.78% $239.00 11.87%
comprras $1,278.00 75.31% $1,524.00 75.71%
$1,461.00 86.09% $1,763.00 87.58%
existencias finales $239.00 14.08% $326.00 16.19%
Coste total de los bienes vendidos $1,222.00 72.01% $1,437.00 71.39%
Beneficio bruto $475.00 27.99% $576.00 28.61%
Costes operativos $425.00 25.04% $515.00 25.58%
Gastos financieros $13.00 0.77% $20.00 0.99%
Beneficio neto antes de impuestos $37.00 2.18% $41.00 2.04%
Provisión para impuestos $6.00 0.35% $7.00 0.35%
Ingresos netos $31.00 1.83% $34.00 1.69%

2011 2012

fondos $58.00 9.76% $48.00 6.52%

cuentas por cobrar, importe neto $171.00 28.79% $222.00 30.16%
Existencias $239.00 40.24% $326.00 44.29%
Activos corrientes $468.00 78.79% $596.00 80.98%
Propiedades. Importe neto $126.00 21.21% $140.00 19.02%
Activos totales $594.00 100.00% $736.00 100.00%

Pagaré banco $0.00 0% $146.00 20%

pagarés señor jones $105.00 18% 0%
pagaré venta al por mayor 0% 0%
Cuentas por pagar $124.00 21% $192.00 26%
Gastos devengados $24.00 4% $30.00 4%
Deuda a largo plazo. Cantidad actual $7.00 1% $7.00 1%
Pasivo corriente $260.00 44% $375.00 51%
Deuda a Largo plazo. $64.00 11% $57.00 8%
Obligaciones totales $324.00 55% $432.00 59%
Patrimonio neto $270.00 45% $304.00 41%
Obligaciones totales y patrimonio ne $594.00 100% $736.00 100%
 1er trimestre

2013 AV 2014 AV AH AH
2011/2012 2012/2013
$2,694.00 100.00% $718.00 100.00% 19% 34%

$326.00 12.10% $418.00 58.22% 31% 36%

$2,042.00 75.80% $660.00 91.92% 19% 34%
$2,368.00 87.90% $1,078.00 150.14% 21% 34%
$418.00 15.52% $556.00 77.44% 36% 28%
$1,950.00 72.38% $522.00 72.70% 18% 36%
$744.00 27.62% $196.00 27.30% 21% 29%
$658.00 24.42% $175.00 24.37% 21% 28%
$33.00 1.22% $10.00 1.39% 54% 65%
$53.00 1.97% $11.00 1.53% 11% 29%
$9.00 0.33% $2.00 0.28% 17% 29%
$44.00 1.63% $9.00 1.25% 10% 29%

1er trimestre
2013 2014

$41.00 4.39% $31.00 2.83% -17% -15%

$317.00 33.98% $345.00 31.54% 30% 43%
$418.00 44.80% $556.00 50.82% 36% 28%
$776.00 83.17% $932.00 85.19% 27% 30%
$157.00 16.83% $162.00 14.81% 11% 12%
$933.00 100.00% $1,094.00 100.00% 24% 27%

$233.00 25% $247.00 23% #DIV/0! 60%

0% 0% -100% #DIV/0!
0% $157.00 14% #DIV/0! #DIV/0!
$256.00 27% $243.00 22% 55% 33%
$39.00 4% $36.00 3% 25% 30%
$7.00 1% $7.00 1% 0% 0%
$535.00 57% $690.00 63% 44% 43%
$50.00 5% $47.00 4% -11% -12%
$585.00 63% $737.00 67% 33% 35%
$348.00 37% $357.00 33% 13% 14%
$933.00 100% $1,094.00 100% 24% 27%
 1er trimestre
2011 2012 2013 2014

Ventas netas $1,697.00 $2,013.00 $2,694.00 $718.00

Coste total de los bienes vendidos
existencias iniciales $183.00 $239.00 $326.00 $418.00
comras $1,278.00 $1,524.00 $2,042.00 $660.00
$1,461.00 $1,763.00 $2,368.00 $1,078.00
existencias finales $239.00 $326.00 $418.00 $556.00
Coste total de los bienes vendidos $1,222.00 $1,437.00 $1,950.00 $522.00
Beneficio bruto $475.00 $576.00 $744.00 $196.00
Costes operativos $425.00 $515.00 $658.00 $175.00
Gastos financieros $13.00 $20.00 $33.00 $10.00
Beneficio neto antes de impuestos $37.00 $41.00 $53.00 $11.00
Provisión para impuestos $6.00 $7.00 $9.00 $2.00
Ingresos netos $31.00 $34.00 $44.00 $9.00

1er trimestre
2011 2012 2013 2014

fondos $58.00 $48.00 $41.00 $31.00

cuenetas por cobrar, importe neto $171.00 $222.00 $317.00 $345.00
Existencias $239.00 $326.00 $418.00 $556.00
Activos corrientes $468.00 $596.00 $776.00 $932.00
Propiedades. Importe neto $126.00 $140.00 $157.00 $162.00
Activos totales $594.00 $736.00 $933.00 $1,094.00

Pagaré banco $146.00 $233.00 $247.00

pagarés señor jones $105.00
pagaré venta al por mayor $157.00
Cuentas por pagar $124.00 $192.00 $256.00 $243.00
Gastos devengados $24.00 $30.00 $39.00 $36.00
Deuda a largo plazo. Cantidad actual $7.00 $7.00 $7.00 $7.00
Pasivo corriente $260.00 $375.00 $535.00 $690.00
Deuda a Largo plazo. $64.00 $57.00 $50.00 $47.00
Obligaciones totales $324.00 $432.00 $585.00 $737.00
Patrimonio neto $270.00 $304.00 $348.00 $357.00
Obligaciones totales y patrimonio ne $594.00 $736.00 $933.00 $1,094.00