ANÁLISIS BALANCE GENERAL

OM Scott and Son

(Valores en Pesos Colombiano)

1957 1958 1959 1960 1961

DESCRIPCIÓN

Activo Corriente
Efectivo Y Equivalentes De Efectivo 534 1,232 1,736 2,329 1,454
Cuentas Por Cobrar Comerciales – Terceros 2,640 4,687 5,788 15,750 21,501
Cuentas Por Cobrar Diversas - Terceros
Servicios Y Otros Contratados Por Anticipado
Mercaderías
Existencias 2,340 3,380 6,993 3,914 5,590
TOTAL ACTIVO CORRIENTE 5,514.2 9,298.3 14,518.0 21,992.7 28,544.8

Activo No Corriente
Inversiones Inmobiliarias 1,655.0 406.0 1,070.0 1,594.0 1,072.0
Inmuebles, Maquinaria Y Equipo 2,254.0 2,440.0 7,365.0 8,003.0 8,370.0
Depreciación, Amortización Y Agotamiento Acumulados 544.0 650.0 1,211.0 1,687.0 2,247.0
TOTAL ACTIVO NO CORRIENTE 3,365.0 2,196.0 7,224.0 7,910.0 7,195.0

TOTAL ACTIVO 8,879.2 11,494.3 21,742.0 29,902.7 35,739.8

PASIVO Y PATRIMONIO

Pasivo Corriente
Fondo de Amortizacion 77 174 324 383 513
Impuestos por pagar 674 1,438 1,901 1,941 1,208
Proveedores 1,541 2,135 4,140 2,791 6,239
Deudas Con Bancos 300 - 1,000 - -
TOTAL PASIVO CORRIENTE 2,592.1 3,746.2 7,365.0 5,114.5 7,959.2

Pasivo No Corriente
De la compañía Matriz 2,187.0 2,060.0 1,777.0 9,000.0 12,000.0
De la Subsidiaria 5,163.0 4,650.0 4,170.0
TOTAL PASIVO NO CORRIENTE 2,187.0 2,060.0 6,940.0 13,650.0 16,170.0
TOTAL PASIVO 4,779.1 5,806.2 14,305.0 18,764.5 24,129.2

Patrimonio Neto
Capital 1,757 2,432 2,393 2,348 2,254
Reservas 2,342 3,255 5,044 8,791 9,356
Resultados Acumulados
TOTAL PATRIMONIO NETO 4,098.8 5,687.0 7,436.1 11,138.5 11,609.7

TOTAL PASIVO Y PATRIMONIO 8,877.9 11,493.2 21,741.1 29,903.0 35,738.9

ANÁLISIS VERTICAL ANÁLISIS VERTICAL ANÁLISIS VERTICAL

1957 1958 1959 1960 1961 -

6.0% 10.7% 8.0% 7.8% 4.1%

29.7% 40.8% 26.6% 52.7% 60.2%
0.0% 0.0% 0.0% 0.0% 0.0%
0.0% 0.0% 0.0% 0.0% 0.0%
0.0% 0.0% 0.0% 0.0% 0.0%
26.4% 29.4% 32.2% 13.1% 15.6%
62.1% 80.9% 66.8% 73.5% 79.9%

18.6% 3.5% 4.9% 5.3% 3.0%

25.4% 21.2% 33.9% 26.8% 23.4%
6.1% 5.7% 5.6% 5.6% 6.3%
37.9% 19.1% 33.2% 26.5% 20.1%

100.0% 100.0% 100.0% 100.0% 100.0%

0.9% 1.5% 1.5% 1.3% 1.4% 0.9%

7.6% 12.5% 8.7% 6.5% 3.4% 7.6%
17.4% 18.6% 19.0% 9.3% 17.5% 17.4%
3.4% 0.0% 4.6% 0.0% 0.0% 3.4%
29.2% 32.6% 33.9% 17.1% 22.3% 29.2%

0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

24.6% 17.9% 8.2% 30.1% 33.6% 24.6%
0.0% 0.0% 23.7% 15.6% 11.7% 0.0%
24.6% 17.9% 31.9% 45.6% 45.2% 24.6%
53.8% 50.5% 65.8% 62.8% 67.5% 53.8%

19.8% 21.2% 11.0% 7.9% 6.3% 19.8%

26.4% 28.3% 23.2% 29.4% 26.2% 26.4%
0.0% 0.0% 0.0% 0.0% 0.0% 0.0%
46.2% 49.5% 34.2% 37.2% 32.5% 46.2%

100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

ANÁLISIS HORIZONTAL 1957 - 1958 ANÁLISIS HORIZONTAL 1959 - 1960 ANÁLISIS HORIZONTAL 1960 - 1961

Var. $ Var. % Var. $ Var. % Var. $ Var. %

698.1 130.8% 592.3 34.1% (874.4) -37.5%

2,046.5 77.5% 9,961.3 172.1% 5,750.8 36.5%
- 0.0% - 0.0% - 0.0%
- 0.0% - 0.0% - 0.0%
- 0.0% - 0.0% - 0.0%
1,039.5 44.4% (3,078.9) -44.0% 1,675.7 42.8%
3,784.1 68.6% 7,474.7 51.5% 6,552.1
- 29.8%
0.0%
- 0.0%
(1,249.0) -75.5% 524.0 49.0% (522.0) -32.7%
186.0 8.3% 638.0 8.7% 367.0 4.6%
106.0 19.5% 476.0 39.3% 560.0 33.2%
(1,169.0) -34.7% 686.0 9.5% (715.0) -9.0%
-
2,615.1 29.5% 8,160.7 37.5% 5,837.1 19.5%
- 0.0%
- 0.0%
-
- 0.0%
96.9 125.8% 58.2 17.9% 130.0 34.0%
763.4 113.2% 40.3 2.1% (733.3) -37.8%
593.8 38.5% (1,349.0) -32.6% 3,448.0 123.5%
(300.0) -100.0% (1,000.0) -100.0% - 0.0%
1,154.1 44.5% (2,250.5) -30.6% 2,844.7 55.6%
-
-
(127.0) -5.8% 7,223.0 406.5% 3,000.0 33.3%
- 0.0% (513.0) -9.9% (480.0) -10.3%
(127.0)
- -5.8% 6,710.0
- 96.7% 2,520.0
- 18.5%
0.0%
1,027.1 21.5% 4,459.5 31.2% 5,364.7 28.6%
-
-
675.0 38.4% (45.0) -1.9% (93.5) -4.0%
913.2 39.0% 3,747.4 74.3% 564.7 6.4%
- 0.0% - 0.0% - 0.0%
1,588.2 38.7% 3,702.4 49.8% 471.2 4.2%
-
2,615.3 29.5% 8,161.9 37.5% 5,835.9 19.5%
 Razones de Liquidez
Detalle 1957 1958 1959 1960 1961
Circulante o de Liquidez 2.13 2.48 1.97 4.30 3.59
Prubea de Acido 1.22 1.58 1.02 3.53 2.88
Razon de Efectivo 0.21 0.33 0.24 0.46 0.18
Capital de Trabajo 0.33 0.48 0.33 0.56 0.58

Razones de Aplancamiento
Detalle 1957 1958 1959 1960 1961
Rzon de Deuda Total 0.54 0.51 0.66 0.63 0.68
Razon de deuda total a CC 1.17 1.02 1.92 1.68 2.08
Razon de deuda a LP 0.25 0.18 0.32 0.46 0.45
Estructura de Capital 0.53 0.36 0.93 1.23 1.39

Razones de Rentabilidad
Detalle 1957 1958 1959 1960 1961
Margen Bruto 0.048 0.083 0.103 0.095 0.075
Margen Neto 0.02 0.04 0.05 0.05 0.04
ROE 0.11 0.16 0.20 0.16 0.14
ROA 0.05 0.08 0.07 0.06 0.04

Razones de Actividad
Detalle 1957 1958 1959 1960 1961
Rotacion de Cobranza 7.074 4.993 5.280 2.438 2.006
Dias de Cuentas por Cobrar 51.60 73.10 69.13 149.72 181.91
Rotacion de Inventarios 7.60 6.35 3.92 8.87 7.14
Dias de Inventarios 48.04 57.52 93.13 41.13 51.14
Rotacion capital de trabajo 6.39 4.21 4.27 2.27 2.10
Rotacion de Activos totales 2.10 2.04 1.41 1.28 1.21
 ESTADO DE PÉRDIDAS Y GANANCIAS PROYECCION

1957 1958 1959 1960

Ventas 18,676 23,400 30,564 38,396
Costo de Ventas 17,781 21,447 27,407 34,736
Utilidad Bruta 895 1,953 3,157 3,660
Gastos de Administracion
Gastos de Ventas
Utilidad de Operación 895 1,953 3,157 3,660
Gastos Financieros
Ingresos Financieros
Diferencia de Cambio (neta)
Otros Ingresos
Impuestos 443 1,052 1,671 1,875
Resultado del Ejercicio 452 901 1,486 1,785

1957 1958 1959

Ventas 100.00% 100.00% 100.00% 100.00%
Costo de Ventas 95.21% 91.65% 89.67% 90.47%
Utilidad Bruta 4.79% 8.35% 10.33% 9.53%
Gastos de Administracion 0.00% 0.00% 0.00% 0.00%
Gastos de Ventas 0.00% 0.00% 0.00% 0.00%
Utilidad de Operación 4.79% 8.35% 10.33% 9.53%
 Gastos Financieros 0.00% 0.00% 0.00% 0.00%
Ingresos Financieros 0.00% 0.00% 0.00% 0.00%
Diferencia de Cambio (neta 0.00% 0.00% 0.00% 0.00%
Otros Ingresos 0.00% 0.00% 0.00% 0.00%
Impuestos 2.37% 4.50% 5.47% 4.88%
Resultado del Ejercicio 7.16% 12.84% 15.80% 14.42%

Utilidades Anuales
2,000 60,000
1,800
1,600 50,000
1,400
40,000
1,200
1,000 30,000
800
600 20,000
400
10,000
200
- -
1957 1958 1959 1960 1961 1962 1963 1957 1958
 ANÁLISIS HORIZONTAL 1960 - 1961

S PROYECCION Var. $ Var. %

1961 1962 1963

43,140 48,317 54,308 4,744.0 12.4%
39,901 45,847 52,678 5,165.0 14.9%
3,239 2,470 1,630 (421.0) -11.5%
- 0.0%
- 0.0%
3,239 2,470 1,630 (421.0) -11.5%
- 0.0%
- 0.0%
- 0.0%
- 0.0%
1,666 1,272 839 (209.0) -11.1%
1,573 1,198 791 (212.0) -11.9%

1960 1961 1962

100.00% 100.00% 100.00%
92.49% 97.00% 97.00%
7.51% 3.00% 3.00%
0.00%
0.00%
7.51% 3.00% 3.00%
 0.00% 0.00% 0.00%
0.00% 0.00% 0.00%
0.00% 0.00% 0.00%
0.00% 0.00% 0.00%
3.86% 1.55% 1.55%
11.37% 1.55% 1.55%

Ventas Anuales
60,000

50,000

40,000

30,000

20,000

10,000

-
1957 1958 1959 1960 1961 1962 1963