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    Mooc Finanzas

    Uploaded by

    Alvaro Lainez
    This document contains the balance sheets and income statements for ELITE S.A. DE C.V. for the years ending December 31, 2020 and 2019. The balance sheet shows total assets increased 51% to $604,100 in 2020 from $398,800 in 2019, driven by increases in accounts receivable, inventory, and fixed assets. Total liabilities also increased 81% to $337,600 from $186,300 over the same period. Net income increased 17% to $69,000 in 2020 from $59,000 in 2019 as revenue was up 1% while costs and expenses decreased slightly.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd

    Mooc Finanzas

    Uploaded by

    Alvaro Lainez
    14 views2 pages
    This document contains the balance sheets and income statements for ELITE S.A. DE C.V. for the years ending December 31, 2020 and 2019. The balance sheet shows total assets increased 51% to $604,100 in 2020 from $398,800 in 2019, driven by increases in accounts receivable, inventory, and fixed assets. Total liabilities also increased 81% to $337,600 from $186,300 over the same period. Net income increased 17% to $69,000 in 2020 from $59,000 in 2019 as revenue was up 1% while costs and expenses decreased slightly.

    Original Description:

    MOOC A01451657 EGADE

    Original Title

    MOOC FINANZAS

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    © © All Rights Reserved

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    This document contains the balance sheets and income statements for ELITE S.A. DE C.V. for the years ending December 31, 2020 and 2019. The balance sheet shows total assets increased 51% to $604,100 in 2020 from $398,800 in 2019, driven by increases in accounts receivable, inventory, and fixed assets. Total liabilities also increased 81% to $337,600 from $186,300 over the same period. Net income increased 17% to $69,000 in 2020 from $59,000 in 2019 as revenue was up 1% while costs and expenses decreased slightly.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    14 views2 pages

    Mooc Finanzas

    Uploaded by

    Alvaro Lainez
    This document contains the balance sheets and income statements for ELITE S.A. DE C.V. for the years ending December 31, 2020 and 2019. The balance sheet shows total assets increased 51% to $604,100 in 2020 from $398,800 in 2019, driven by increases in accounts receivable, inventory, and fixed assets. Total liabilities also increased 81% to $337,600 from $186,300 over the same period. Net income increased 17% to $69,000 in 2020 from $59,000 in 2019 as revenue was up 1% while costs and expenses decreased slightly.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 2

    ELITE, S.A. DE C.V.

    Balances Generales al: 31/12/2020 31/12/2019


    Variacion
    ACTIVO CIRCULANTE $ %
    Bancos 9,000.00 10,000.00 - 1,000.00 -10%
    Inversiones Temporales 3,000.00 4,000.00 - 1,000.00 -25%
    Clientes 130,000.00 100,000.00 30,000.00 30%
    Inventarios 300,000.00 180,000.00 120,000.00 67%
    Pagos Anticipados 3,000.00 5,000.00 - 2,000.00 -40%
    TOTAL DE ACTIVO CIRCULANTE 445,000.00 299,000.00 146,000.00 49%
    ACTIVO NO CIRCULANTE
    Mobiliario y Equipo 199,000.00 128,000.00 71,000.00 55%
    Depreciación Acumulada - 40,000.00 - 29,000.00 - 11,000.00 38%
    TOTAL DE ACTIVO FIJO 159,000.00 99,000.00 60,000.00 61%
    Activo Intangible 100.00 800.00 - 700.00 -88%
    TOTAL DE ACTIVO NO CIRCULANTE 159,100.00 99,800.00 59,300.00 59%
    TOTAL DE ACTIVOS 604,100.00 398,800.00 205,300.00 51%

    PASIVO A CORTO PLAZO


    Proveedores 196,000.00 100,000.00 96,000.00 96%
    Adeudos Bancarios a Corto Plazo 99,000.00 39,000.00 60,000.00 154%
    Acreedores Diversos 15,600.00 9,300.00 6,300.00 68%
    Impuestos. por Pagar 12,000.00 22,000.00 - 10,000.00 -45%
    TOTAL DE PASIVO A CORTO PLAZO 322,600.00 170,300.00 152,300.00 89%
    PASIVO A LARGO PLAZO
    Adeudos Bancarios a Largo Plazo 15,000.00 16,000.00 - 1,000.00 -6%
    TOTAL DE PASIVOS 337,600.00 186,300.00 151,300.00 81%
    CAPITAL CONTABLE
    Capital Social 75,000.00 75,000.00 - 0%
    Aportaciones Adicionales 20,000.00 20,000.00 - 0%
    Utilidades Acumuladas 102,500.00 58,500.00 44,000.00 75%
    Utilidad del Ejercicio 69,000.00 59,000.00 10,000.00 17%
    TOTAL DE CAPITAL 266,500.00 212,500.00 54,000.00 25%
    TOTAL DE PASIVO Y CAPITAL 604,100.00 398,800.00 205,300.00 51%

    ELITE, S.A. DE C.V.


    Estado de Resultados 31/12/2020 31/12/2019 Variacion
    $ %
    Ventas netas 1,020,000.00 1,013,000.00 7,000.00 1%
    (-) Costo de ventas - 821,000.00 - 814,000.00 - 7,000.00 1%
    (=) Utilidad bruta 199,000.00 199,000.00 - 0%
    (-) Gastos de operación - 104,000.00 - 107,000.00 3,000.00 -3%
    (=) Utilidad de operación 95,000.00 92,000.00 3,000.00 3%
    (-) Otros gastos - 300.00 - 200.00 - 100.00 50%
    (=) U.A.F.I.R. 94,700.00 91,800.00 2,900.00 3%
    (-) C.I.F. - 13,700.00 - 10,800.00 - 2,900.00 27%
    (=) U.A.I.R. 81,000.00 81,000.00 - 0%
    (-) Impuestos - 12,000.00 - 22,000.00 10,000.00 -45%
    (=) Utilidad Neta 69,000.00 59,000.00 10,000.00 17%

    Razones
    Liquidez 1.38
    Prueba Acida 0.45
    Rotacion CxC 0.26
    Utilidad x Accion 920.00
    ROA 11%
    ROE 26%

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