Amazon.

Com, Inc Com

In Dollar US in thousands
Vertical
Consolidated 31/12/2019 Analysis

INC STMT
Period type (months) 12

ventas totales +Net operating revenues 280,522,000 100.00%

costo de venta -Cost of goods sold 165,536,000 59.01%
uitilidad bruta =Gross profit 114,986,000 40.99%
gastos operativos -SGA Expenses and R&D 100,244,000 35.73%
otros gastos de operación -Other oper exp (income) 201,000 0.07%
=Profit loss from operating
14,541,000 5.18%
utilidad o perdida operacional activities
gastos financieros o ingresos financiero -Net financial exp (inc) 768,000 0.27%
otros ingresos +Net equity income -14,000 0.00%
otros ingresos +Other income (expense) 203,000 0.07%
utilidad o perdida antes de interes-imp =Profit loss before tax 13,962,000 4.98%
-Income tax expense continuing
2,374,000 0.85%
impuestos operations
-Other 0 0.00%
=Profit loss from continuing
11,588,000 4.13%
utilidad antes gastos operacinales operations
+Profit loss from discontinued
0 0.00%
utilidad despues de descontar operaciones discontinuas operations
+Extraordinary items 0 0.00%
depreciación +Changes account princ 0 0.00%
utilidad neta =Consolidated net income 11,588,000 4.13%
-Profit loss attributable to
0 0.00%
noncontrolling interests
utilidad =Net income 11,588,000 4.13%
NUM SHARES
Total shares outstand 495,797

MISC
Reestat (inhibit subtrac No
Financial Statement Date 31/12/2019
Filed as of date (this
31/01/2020
publication)
Date of last ammendment
03/02/2020
made by Economatica
Index used to generate values
-
of 3 and 12 months
Fin statement format US Indust
Consolidated Yes
Document type 10-K
 Economatica

31/12/2020 31/12/2021 31/12/2022 31/12/2023

12 12 12 12

386,064,000 100.00% 469,822,000 100.00% 513,983,000 100.00% 574,785,000 100.00%

233,307,000 60.43% 272,344,000 57.97% 288,831,000 56.19% 304,739,000 53.02%
152,757,000 39.57% 197,478,000 42.03% 225,152,000 43.81% 270,046,000 46.98%
129,933,000 33.66% 172,537,000 36.72% 211,641,000 41.18% 232,427,000 40.44%
-75,000 -0.02% 62,000 0.01% 1,263,000 0.25% 767,000 0.13%

22,899,000 5.93% 24,879,000 5.30% 12,248,000 2.38% 36,852,000 6.41%

1,092,000 0.28% 1,361,000 0.29% 1,378,000 0.27% 233,000 0.04%

16,000 0.00% 4,000 0.00% -3,000 0.00% -12,000 0.00%
2,371,000 0.61% 14,633,000 3.11% -16,806,000 -3.27% 938,000 0.16%
24,194,000 6.27% 38,155,000 8.12% -5,939,000 -1.16% 37,545,000 6.53%

2,863,000 0.74% 4,791,000 1.02% -3,217,000 -0.63% 7,120,000 1.24%

0 0.00% 0 0.00% 0 0.00% 0 0.00%

21,331,000 5.53% 33,364,000 7.10% -2,722,000 -0.53% 30,425,000 5.29%

0 0.00% 0 0.00% 0 0.00% 0 0.00%

0 0.00% 0 0.00% 0 0.00% 0 0.00%

0 0.00% 0 0.00% 0 0.00% 0 0.00%
21,331,000 5.53% 33,364,000 7.10% -2,722,000 -0.53% 30,425,000 5.29%

0 0.00% 0 0.00% 0 0.00% 0 0.00%

21,331,000 5.53% 33,364,000 7.10% -2,722,000 -0.53% 30,425,000 5.29%

 501,751 507,148 10,201,654 10,334,031

No No No No
31/12/2020 31/12/2021 31/12/2022 31/12/2023

03/02/2021 04/02/2022 03/02/2023 02/02/2024

04/02/2021 07/02/2022 06/02/2023 03/02/2024

- - - -

US Indust US Indust US Indust US Indust

Yes Yes Yes Yes
10-K 10-K 10-K 10-K
 Horizontal Analysis
Abs Results Relative ResultsAbs Results Relative ResultsAbs Results Relative Result Abs Results
2019 vrs 2020 2020 vrs 2021 2021 vrs 2022 2022 vrs 2023

105,542,000 37.62% 83,758,000 21.70% 44,161,000 9.40% 60,802,000

67,771,000 40.94% 39,037,000 16.73% 16,487,000 6.05% 15,908,000
37,771,000 32.85% 44,721,000 29.28% 27,674,000 14.01% 44,894,000
29,689,000 29.62% 42,604,000 32.79% 39,104,000 22.66% 20,786,000
-276,000 -137.31% 137,000 -182.67% 1,201,000 1937.10% -496,000

8,358,000 57.48% 1,980,000 8.65% -12,631,000 -50.77% 24,604,000

324,000 42.19% 269,000 24.63% 17,000 1.25% -1,145,000
30,000 -214.29% -12,000 -75.00% -7,000 -175.00% -9,000
2,168,000 1067.98% 12,262,000 517.17% -31,439,000 -214.85% 17,744,000
10,232,000 73.28% 13,961,000 57.70% -44,094,000 -115.57% 43,484,000

489,000 20.60% 1,928,000 67.34% -8,008,000 -167.15% 10,337,000

0 0.00% 0 0.00% 0 0.00% 0

9,743,000 84.08% 12,033,000 56.41% -36,086,000 -108.16% 33,147,000

0 0.00% 0 0.00% 0 0.00% 0

0 0.00% 0 0.00% 0 0.00% 0
0 0.00% 0 0.00% 0 0.00% 0
9,743,000 84.08% 12,033,000 56.41% -36,086,000 -108.16% 33,147,000

0 0.00% 0 0.00% 0 0.00% 0

9,743,000 84.08% 12,033,000 56.41% -36,086,000 -108.16% 33,147,000
 Relative Results
2022 vrs 2023

11.83%
5.51%
19.94%
9.82%
-39.27%

200.88%
-83.09%
300.00%
-105.58%
-732.18%

-321.32%
0.00%

-1217.74%

0.00%
0.00%
0.00%
-1217.74%

0.00%
-1217.74%
 2019

Realized sales in 2019 are equal to 100%, i.e. the

+Net operating revenues 100.00%
company has a good marketing management.

It is the largest output, more than 50% of net sales.

As this company is a commercial one, the first thing
it should start to reduce is the cost of the product
-Cost of goods sold 59.01% and freight cost, but it is not about reducing quality,
but about standardizing processes such as: avoiding
material losses (defective products - repetition of
work).

It is a profit neither high nor low, it is necessary to

=Gross profit 40.99% improve processes with respect to the cost of sale so
that the profit can increase.

It is the third highest account, it is necessary to

evaluate personnel salaries, create policies to avoid
maximum expenses, optimize marketing, optimize
-SGA Expenses and R&D 35.73% logistics, transportation and storage expenses: look
for the possibility of creating agreements with third
parties in order to reduce expenses in human
resources and machinery.

-Other oper exp (income) 0.07% -

=Profit loss from This profit is being affected by high operating

5.18%
operating activities expenses.
The company is not overly indebted, which is
-Net financial exp (inc) 0.27%
favorable.
+Net equity income 0.00% -

+Other income (expense) 0.07% -

=Profit loss before tax 4.98% -

-Income tax expense
0.85% -
continuing operations
-Other 0.00% -
=Profit loss from
4.13% -
continuing operations
+Profit loss from
0.00% -
discontinued operations

+Extraordinary items 0.00% -

+Changes account princ 0.00% -

For every dollar of sales the company makes 0.0413

=Consolidated net
4.13% cents, the company should evaluate how to reduce
income
costs and expenses since the net profit is very low.

-Profit loss attributable

to noncontrolling 0.00% -
interests

For every dollar of sales the company makes 0.0413

cents on the dollar, the company should evaluate
=Net income 4.13%
ways to reduce costs and expenses since net income
is very low.
 VERTICAL ANALYSIS INCOME STATEMENT

2020 2021

Realized sales in 2020 are equal to 100%, i.e. the

100.00% 100.00%
company has a good marketing management.

It is the largest outlet, more than 60% of net sales.

Aamazon must continue to evaluate how to reduce
the cost of the product and freight cost but it is not
60.43% 57.97%
about reducing the quality but to standardize
processes, we also analyzed that this year the cost of
sales increased could be inflation worldwide.

This profit was affected by the pandemic which

39.57% caused the whole world to enter into economic 42.03%
recession and this could have impacted its profit.

These operating expenses are still high, the company

must continue to seek alternatives to evaluate
33.66% salaries, reduce expenses and optimize marketing, 36.72%
logistics, in addition to hiring third parties to do
certain tasks and reduce human resources expenses.

-0.02% - 0.01%

This profit is being affected by the high operating

5.93% 5.30%
expenses.
The company is not overly indebted, which is
0.28% 0.29%
favorable.
0.00% - 0.00%

0.61% - 3.11%

6.27% - 8.12%

0.74% - 1.02%

0.00% - 0.00%

5.53% - 7.10%
0.00% - 0.00%

0.00% - 0.00%

0.00% - 0.00%

For every dollar of sales the company makes 0.0553

5.53% cents, the company should evaluate how to reduce 7.10%
costs and expenses since the net profit is very low.

0.00% - 0.00%

For every dollar of sales the company makes 0.0553

cents on the dollar, the company should evaluate
5.53% 7.10%
ways to reduce costs and expenses since net income
is too low.
RTICAL ANALYSIS INCOME STATEMENT

2021 2022

Sales in 2021 are equal to 100%, which means that

100.00%
the company has a good marketing management.

The company tends to reduce its cost of sales, but

still remains above 50%, it is necessary to continue
56.19%
optimizing resources and processes to reduce this
item so that the profit is not affected.

This profit is a reflection of the reduction in cost of

43.81%
sales, which should be increased.

Operating expenses increased during this period,

apparently they increased directly proportional to
the gross profit, so this is why operating expenses 41.18%
increased, and alternatives to minimize these
expenses should be sought.

- 0.25%

This profit is being affected by the high operating

2.38%
expenses.
The company is not overly indebted, which is
0.27%
favorable.
- 0.00%

- -3.27%

- -1.16%

- -0.63%

- 0.00%

- -0.53%
- 0.00%

- 0.00%

- 0.00%

For every dollar of sales the company makes 0.0710

cents, the company should evaluate ways to reduce -0.53%
costs and expenses since the net profit is very low.

- 0.00%

For every dollar of sales the company makes 0.0710

cents on the dollar, the company should evaluate
-0.53%
ways to reduce costs and expenses since net income
is very low.
 2022 2023

Sales in the year 2022 are equal to 100%, which

means that the company has a good marketing 100.00%
management.

The company tends to reduce its cost of sales, but

even so it is still above 50%, it is necessary to
53.02%
continue optimizing resources and processes to
reduce this item so that the profit is not affected.

The company is tending at this point to increase

46.98%
gross profit by reducing cost of sales.

We can analyze that the operating expenses are

increasing as the gross profit increases, which is not 40.44%
so good since it is an expense.

- 0.13%

This profit is being affected by the high operating

6.41%
expenses.
The company is not overly indebted, which is
0.04%
favorable.
- 0.00%

- 0.16%

- 6.53%

- 1.24%

- 0.00%

- 5.29%
- 0.00%

- 0.00%

- 0.00%

Net income shows a loss, which means that in this

5.29%
period costs were higher than revenues.

- 0.00%

Net income shows a loss, i.e., in this period costs

5.29%
were higher than revenues.
 2023

Sales in the year 2023 are equal to 100%, which

means that the company has a good marketing
management.

The company tends to reduce its cost of sales, but

even so it is still above 50%, it is necessary to
continue optimizing resources and processes to
reduce this item so that the profit is not affected.

The company is tending at this point to increase

gross profit by reducing cost of sales.

In this period the operating expenses were reduced,

but not enough, it must continue working to reduce
them much more.

The company is not overly indebted, which is

favorable.
-

-
-

For every dollar of sales the company makes 0.0529

cents, the company should evaluate how to reduce
costs and expenses since the net profit is very low.

For every dollar of sales the company makes 0.0529

cents on the dollar, the company should evaluate
ways to reduce costs and expenses since net income
is very low.
 Income Statement
2019 a 2020
Abs Results Relative Value

+Net operating 105,542,000 37.62%

revenues

-Cost of goods 67,771,000 40.94%

sold

=Gross profit 37,771,000 32.85%

-SGA Expenses 29,689,000 29.62%

and R&D

-Other oper exp -276,000 -137.31%

(income)

=Profit loss from

operating 8,358,000 57.48%
activities

-Net financial exp 324,000 42.19%

(inc)
 +Net equity 30,000 -214.29%
income

+Other income 2,168,000 1067.98%

(expense)

=Profit loss before 10,232,000 73.28%

tax

-Income tax
expense 489,000 20.60%
continuing
operations
-Other 0 0.00%
=Profit loss from
continuing 9,743,000 84.08%
operations
+Profit loss from
discontinued 0 0.00%
operations
+Extraordinary 0 0.00%
items
+Changes account 0 0.00%
princ
=Consolidated net 9,743,000 84.08%
income
-Profit loss
attributable to 0 0.00%
noncontrolling
interests

=Net income 9,743,000 84.08%

ome Statement
2019 a 2020
Analysis

It is observed that the company between the two

years 2020 and 2019 increased its sales generating
marketing impacts on the market and a gradual
average that could improve in the future.

The cost of sales of the company amazon

increased gradually a percentage of 40.94 % that
is to say the company instead of decreasing this
high cost generated by poor management in
production processes or products that are not
guaranteed by suppliers makes their costs are
really high.

The company in comparison with the year 2019 to

2020 increased its gross profit, that is to say, it
maintains an efficiency in its products.

The company's operating expenses have

increased, it is necessary to evaluate the salaries
or administrative expenses that can be reduced so
that this indicator decreases and does not affect
the company.

The other operating expenses of the company

amazon in comparison with the year 2019 shows
that the company made maximum layoffs due to
pandemic and took its salary expenses and office
services to a considerable reduction.

The company's operating profit increased as its

operating expenses decreased in relation to the
company's production and service sales.

The company's financial expenses increased as it

can be seen that they borrowed money from
banks to generate debt in order to finance the
company's operations.
 The operating income registers a loss of profit
where the company does not reach a balance
showing a minimum positive value in absolute
value.

The company has assumed too many operating

expenses, i.e., it is overspending, where we
observe a management problem.

The company assumes financial and operational

commitments where its income taxes increase
considerably.

It is shown that during this period taxes are

increased, production and employment in the
company are reduced.

This item is of concern to the company as net

profits and expenses are considerably high and
have consequences in general.

The net profit margin increases as the company is

ahead of its competitors and generates a
considerable profit margin for the partners.
 Income Statement
2020 a 2021
Abs Results Relative Value

+Net operating revenues 83,758,000 21.70%

-Cost of goods sold 39,037,000 16.73%

=Gross profit 44,721,000 29.28%

-SGA Expenses and R&D 42,604,000 32.79%

-Other oper exp (income) 137,000 -182.67%

=Profit loss from operating 1,980,000 8.65%
activities
-Net financial exp (inc) 269,000 24.63%
+Net equity income -12,000 -75.00%
+Other income (expense) 12,262,000 517.17%
=Profit loss before tax 13,961,000 57.70%
-Income tax expense 1,928,000 67.34%
continuing operations
-Other 0 0.00%
=Profit loss from continuing 12,033,000 56.41%
operations
+Profit loss from 0 0.00%
discontinued operations
+Extraordinary items 0 0.00%
+Changes account princ 0 0.00%
=Consolidated net income 12,033,000 56.41%
-Profit loss attributable to 0 0.00%
noncontrolling interests
=Net income 12,033,000 56.41%
tatement
2021
Analysis

As the years go by, the company's profitability begins

to generate more liquidity and generate expenses.

the strategy used by the company makes purchasing

policies and proper management of its warehouses
and merchandise.

maintained its productive efficiency

the proportional increase in income was maintained,

it is important to look at labor alternatives
CASH FLOW
Period type (months) 12 12 12

+Cash flows from used in operating

38,514,000 66,064,000 46,327,000
activities
Net income 11,588,000 21,331,000 33,364,000
Adjustments for depreciation and
21,789,000 25,251,000 34,296,000
amortisation expense
Decr(incr) assets & liab -2,438,000 13,481,000 -19,611,000
Oth Oper Cash Flow Items 7,575,000 6,001,000 -1,722,000
+Tot Cash from Inv Activ -24,281,000 -59,611,000 -58,154,000
Prop, plan & equip net -12,689,000 -35,044,000 -55,396,000
Addition to property, plant and -16,861,000 -40,140,000 -61,053,000
equipment
Proceeds from sales of property plant
and equipment classified as investing 4,172,000 5,096,000 5,657,000
activities
Investments net -11,592,000 -24,567,000 -2,758,000
Acquisition of investmen -34,273,000 -74,804,000 -62,142,000
Sale of investments 22,681,000 50,237,000 59,384,000
Other acq(sale) of inves 0 0 0
Oth inv cash flow items 0 0 0
+Cash flows from used in financing activities -10,066,000 -1,104,000 6,291,000
Proceeds(repaym) of debt 6,291,000
-10,066,000 -1,104,000
Proceeds from debt 2,273,000 17,321,000 26,959,000
Repayment of debt -12,339,000 -18,425,000 -20,668,000
Other proc (rep) of debt 0 0 0
Proc from (repur) equity 0 0 0
Proc from issu of equity 0 0 0
Paym for repur of equity 0 0 0
Dividends paid classified as financing
0 0 0
activities
Oth Fin Cash Flow Items 0 0 0
+Discontinued operations 0 0 0
+Effect of exchange rate changes on cash
70,000 618,000 -364,000
and cash equivalents
+Other changes 0 0 0
=Increase decrease in cash and cash
4,237,000 5,967,000 -5,900,000
equivalents
 12 12

46,752,000 84,946,000
-2,722,000 30,425,000
41,921,000 48,663,000
-20,886,000 -11,541,000
28,439,000 17,399,000
-37,601,000 -49,833,000
-58,321,000 -48,133,000

-63,645,000 -52,729,000

5,324,000 4,596,000

29,036,000 -1,700,000
-2,565,000 -7,327,000
31,601,000 5,627,000
0 0
-8,316,000 0
9,718,000 -15,879,000
15,718,000 -15,879,000
62,719,000 18,129,000
-47,001,000 -34,008,000
0 0
-6,000,000 0
0 0
-6,000,000 0
0 0
0 0
0 0
-1,093,000 403,000
0 0
17,776,000 19,637,000
 ACTIVIDAD
Plan de EVALUATIVA No. 5 Estabilidad
Acción para Brindar
Financiera

NRC: 50-58321

LILIANA MALDONADO ROJAS ID: 855728

MARIA CAMILA SERRANO RAMIREZ ID: 895643
MORELIA LANDAAZABAL HERNADEZ ID: 847386

Docente

Blaca Eugenia Tarazona

COORPORACION UNIVERSIDAD UNIMINUTO DE DIOS -

UNIMINUTO
CONTADURIA PUBLICA
BUCARAMANGA
 ASSETS Analisis
2019
Activo total Total assets 225,248,000
Activos corrientes Current Assets 96,334,000
Cash & ST Investments 55,021,000
Efectivo e inversiones ST

Accounts receivable net 20,816,000

Cuentas por cobrar netas
Existencias Inventories 20,497,000
Otros activos ST Other Assets ST 0
Inv en subs y otros Inv in subs and others 0
Property plant and
72,705,000
Inmovilizado material equipment
Intangibles y fondo de comercio Intangibles & goodwill 14,754,000
Otros activos Other assets 41,455,000

PASIVO LIABILITIES 2019

Pasivo y fondos propios Liabilities and equity 225,248,000
Total pasivo Total liabilities 163,188,000
Pasivo corriente Current Liabilities 87,812,000
Cuentas a pagar corrientes Accounts payable current 47,183,000
Deuda ST Debt ST 0
Otros pasivos ST Other ST Liabilit 40,629,000
Deuda LT Debt LT 63,205,000
Impuestos diferidos LT Deferred Taxes LT 0
Otros pasivos LT Other Liabilities LT 12,171,000
Fondos propios (total) Stockholder equity (total) 62,060,000
Intereses minoritarios Noncontrolling interests 0
Stockholders equity (parent) 62,060,000
Fondos propios (matriz)
Acciones preferentes Preferred stock 0
Acciones ordinarias y superávit Common stock & surplus 33,663,000
Ganancias acumuladas Retained earnings 31,220,000
Otros fondos propios Other equity -2,823,000
 Analisis vertical Abs Results Relative ResultsAbs Results
2020 2021 2022 2023 2019 vrs 2020 2020 vrs 2021
321,195,000 420,549,000 462,675,000 527,854,000 95,947,000 42.60% 99,354,000
132,733,000 161,580,000 146,791,000 172,351,000 36,399,000 37.78% 28,847,000

84,396,000 96,049,000 70,026,000 86,780,000

29,375,000 53.39% 11,653,000

24,542,000 32,891,000 42,360,000 52,253,000

3,726,000 17.90% 8,349,000
23,795,000 32,640,000 34,405,000 33,318,000 3,298,000 16.09% 8,845,000
0 0 0 0 0 0.00% 0
0 0 0 0 0 0.00% 0

113,114,000 160,281,000 186,715,000 204,177,000

40,409,000 55.58% 47,167,000
15,017,000 15,371,000 20,288,000 22,789,000 263,000 1.78% 354,000
60,331,000 83,317,000 108,881,000 128,537,000 18,876,000 45.53% 22,986,000

Abs Results Relative ResultsAbs Results

2020 2021 2022 2023 2019 vrs 2020 2020 vrs 2021
321,195,000 420,549,000 462,675,000 527,854,000 95,947,000 42.60% 99,354,000
227,791,000 282,304,000 316,632,000 325,979,000 64,603,000 39.59% 54,513,000
126,385,000 142,266,000 155,393,000 164,917,000 38,573,000 43.93% 15,881,000
72,539,000 78,664,000 79,600,000 84,981,000 25,356,000 53.74% 6,125,000
0 0 0 0 0 0.00% 0
53,846,000 63,602,000 75,793,000 79,936,000 13,217,000 32.53% 9,756,000
84,389,000 116,395,000 140,118,000 135,611,000 21,184,000 33.52% 32,006,000
0 0 0 0 0 0.00% 0
17,017,000 23,643,000 21,121,000 25,451,000 4,846,000 39.82% 6,626,000
93,404,000 138,245,000 146,043,000 201,875,000 31,344,000 50.51% 44,841,000
0 0 0 0 0 0.00% 0
93,404,000 138,245,000 146,043,000 201,875,000 50.51%
31,344,000 44,841,000
0 0 0 0 0 0.00% 0
42,870,000 55,543,000 75,174,000 99,134,000 9,207,000 27.35% 12,673,000
52,551,000 85,915,000 83,193,000 113,618,000 21,331,000 68.32% 33,364,000
-2,017,000 -3,213,000 -12,324,000 -10,877,000 806,000 -28.55% -1,196,000
 Relative Results Abs Results Relative ResultsAbs Results Relative Results
2020 vrs 2021 2021 vrs 2022 2022 vrs 2023
30.93% 42,126,000 10.02% 65,179,000 14.09%
21.73% -14,789,000 -9.15% 25,560,000 17.41%

13.81% -26,023,000 -27.09% 16,754,000 23.93%

34.02% 9,469,000 28.79% 9,893,000 23.35%

37.17% 1,765,000 5.41% -1,087,000 -3.16%
0.00% 0 0.00% 0 0.00%
0.00% 0 0.00% 0 0.00%

41.70% 26,434,000 16.49% 17,462,000 9.35%

2.36% 4,917,000 31.99% 2,501,000 12.33%
38.10% 25,564,000 30.68% 19,656,000 18.05%

Relative Results Abs Results Relative ResultsAbs Results Relative Results

2020 vrs 2021 2021 vrs 2022 2022 vrs 2023
30.93% 42,126,000 10.02% 65,179,000 14.09%
23.93% 34,328,000 12.16% 9,347,000 2.95%
12.57% 13,127,000 9.23% 9,524,000 6.13%
8.44% 936,000 1.19% 5,381,000 6.76%
0.00% 0 0.00% 0 0.00%
18.12% 12,191,000 19.17% 4,143,000 5.47%
37.93% 23,723,000 20.38% -4,507,000 -3.22%
0.00% 0 0.00% 0 0.00%
38.94% -2,522,000 -10.67% 4,330,000 20.50%
48.01% 7,798,000 5.64% 55,832,000 38.23%
0.00% 0 0.00% 0 0.00%

48.01% 5.64% 38.23%

7,798,000 55,832,000
0.00% 0 0.00% 0 0.00%
29.56% 19,631,000 35.34% 23,960,000 31.87%
63.49% -2,722,000 -3.17% 30,425,000 36.57%
59.30% -9,111,000 283.57% 1,447,000 -11.74%
 ASSETS 2019
Total assets 100.00%

Current Assets 42.77%

Cash & ST 24.43%

Investments

Accounts 9.24%
receivable net

Inventories 9.10%

Other Assets ST 0.00%

Inv in subs and 0.00%

others
Property plant and 32.28%
equipment

Intangibles & 6.55%

goodwill
Other assets 18.40%
LIABILITIES

Liabilities and equity 100.00%

Total liabilities 72.45%

 Current Liabilities 38.98%

Accounts payable 20.95%

current
Debt ST 0.00%
Other ST Liabilit 18.04%
Debt LT 28.06%
Deferred Taxes LT 0.00%
Other Liabilities LT 5.40%
PATRIMONIO

Stockholder equity 27.55%

(total)

Noncontrolling 0.00%
interests

Stockholders equity 27.55%

(parent)

Preferred stock 0.00%

Common stock & 14.94%
surplus

Retained earnings 13.86%

Other equity -1.25%

 2019 2020
100.00%
The company amazon manages a solvent cash flow in the short
term since the marketer does not have a large amount of long
41.32%
term accounts payable and its cash flow is high due to the type of
marketing.

The company invests half of the average current assets to

26.28%
generate operating profit.

Amazon has a portfolio with ease of customer timely payment of

accounts receivable, i.e., accounts receivable are minimal 7.64%
compared to other companies in the market.

Amazon's inventory is low because its products enter the

warehouse and leave quickly since Amazon handles online 7.41%
purchases and they are for immediate delivery.

0.00%

0.00%

Amazon has branches nationwide and worldwide and that is why

35.22%
this high percentage in PPyE.

Amazon does not invest in consumer goods. 4.68%

18.78%

Err:509

A high percentage of total liabilities in the statement of financial

position may indicate a higher exposure to financial risk and a
greater dependence on external financing. It is critical for the
Err:509
company to effectively manage its capital structure and seek
opportunities to reduce debt and improve long-term financial
health.
amazon does not have the cash to pay its short-term debt, so it is
Err:509
asking its partners to reinject capital.

Err:509

Err:509
Err:509
Err:509
Err:509
Err:509

This score refers to the equity belonging to the partners, which in

this case, in relation to the liabilities, we note that there is no Err:509
balance.

Err:509

This projection refers to the equity belonging to the partners,

which in this case, in relation to the liabilities, we note that there Err:509
is no equilibrium.
Err:509
The company had shares in the stock market generating this
Err:509
percentage of profit.

This is the reserve that the company maintains in case it is

Err:509
needed as an investment for the company itself.

This could be because the company has exceeded its credit line
or has incurred in overdrafts in its bank accounts. This may be Err:509
due to inadequate cash management or cash flow problems.
 ANALYSIS VERTICAL BALANCE SHEET

2020 2021
Err:509
The company amazon in this year it can be observed that it made
an investment of its current assets decreasing a little the
Err:509
percentage, in the same way the cash continues to be solvent in
the short term.

The company in this period made some investments in order to

Err:509
increase the operating profit.

The company amazon continues to manage its portfolio in a very

Err:509
good way, with a low percentage of accounts receivable.

The company amazon in this year it can be observed that the

inventory is low, this due to the economic recession by the world Err:509
pandemic.

Err:509

Err:509

Amazon is a large company, so they probably took advantage of

Err:509
the pandemic to increase their PPyE.

A low percentage of intangibles and goodwill indicates that the

company relies primarily on tangible assets, such as cash, Err:509
inventories, property, plant and equipment.
Err:509

Err:509

A high percentage of total liabilities in the statement of financial

position may indicate a higher exposure to financial risk and a
greater dependence on external financing. It is critical for the
Err:509
company to effectively manage its capital structure and seek
opportunities to reduce debt and improve long-term financial
health.
The company currently does not have the cash solvency to pay its
Err:509
ever-increasing debts.

Err:509

Err:509
Err:509
Err:509
Err:509
Err:509

This ratio refers to the shareholders' equity, which in this case, in

Err:509
relation to liabilities, is not balanced.

Err:509

This projection refers to the shareholders' equity, which in this

case, in relation to the liabilities, shows that there is no Err:509
equilibrium.
Err:509
The company had shares in the stock market generating this
Err:509
percentage of profit.

This is the reserve that the company maintains in case it is

Err:509
needed as an investment for the company itself.

It could be because the company has exceeded its credit line or

has incurred in overdrafts in its bank accounts. This may be due to Err:509
inadequate cash management or cash flow problems.
ANALYSIS VERTICAL BALANCE SHEET

2021 2022
Err:509

The company amazon manages a solvent cash flow in the short

term since the marketer has no major accounts payable accounts Err:509
in the long term and its cash flow is high by type of marketing.

The company invests more than half of its current assets. Err:509

Amazon has a portfolio that is easy for customers to pay their

accounts in a timely manner, i.e. accounts receivable are minimal Err:509
compared to other companies in the market.

A low inventory percentage can indicate efficient inventory

management by the company. This means that the company is
Err:509
minimizing the amount of capital it has tied up in inventories,
which can improve liquidity and profitability.

Err:509

Err:509

amazon has invested in PP&E in order to obtain long-term

Err:509
benefits.

A low percentage of intangibles and goodwill indicates that the

company relies primarily on tangible assets, such as cash, Err:509
inventories, property, plant and equipment.
Err:509

Err:509

A high percentage of total liabilities in the statement of financial

position may indicate a higher exposure to financial risk and a
greater dependence on external financing. It is critical for the
Err:509
company to effectively manage its capital structure and seek
opportunities to reduce debt and improve long-term financial
health.
The company does not currently have the cash solvency to pay its
ever-increasing debts, it is important to look at financing options Err:509
with partners.

Err:509

Err:509
Err:509
Err:509
Err:509
Err:509

This score refers to the equity belonging to the partners, which in

this case, in relation to the liabilities, we note that there is no Err:509
balance.

Err:509

This projection refers to the equity belonging to the partners,

which in this case, in relation to the liabilities, we note that there Err:509
is no equilibrium.
Err:509
The company had shares in the stock market generating this
Err:509
percentage of profit.

This is the reserve that the company maintains in case it is needed

Err:509
as an investment for the company itself.

It could be because the company has exceeded its credit line or

has incurred in overdrafts in its bank accounts. This may be due to Err:509
inadequate cash management or cash flow problems.
 2022 2023
Err:509

The company amazon manages a solvent cash flow in the short

term since the marketer has no major accounts payable accounts Err:509
in the long term and its cash flow is high by type of marketing.

The company invests more than half of its current assets. Err:509

Amazon has a portfolio that is easy for customers to pay their

accounts in a timely manner, i.e. accounts receivable are minimal Err:509
compared to other companies in the market.

A low inventory percentage can indicate efficient inventory

management by the company. This means that the company is
Err:509
minimizing the amount of capital it has tied up in inventories,
which can improve liquidity and profitability.

Err:509

Err:509

amazon has invested in PP&E in order to obtain long-term

Err:509
benefits.

A low percentage of intangibles and goodwill indicates that the

company relies primarily on tangible assets, such as cash, Err:509
inventories, property, plant and equipment.
Err:509

Err:509

A high percentage of total liabilities in the statement of financial

position may indicate a higher exposure to financial risk and a
greater dependence on external financing. It is critical for the
Err:509
company to effectively manage its capital structure and seek
opportunities to reduce debt and improve long-term financial
health.
The company does not currently have the cash solvency to pay its
ever-increasing debts, it is important to look at financing options Err:509
with partners.

Err:509

Err:509
Err:509
Err:509
Err:509
Err:509

This score refers to the equity belonging to the partners, which in

this case, in relation to the liabilities, we note that there is no Err:509
balance.

Err:509

This projection refers to the equity belonging to the partners,

which in this case, in relation to the liabilities, we note that there Err:509
is no equilibrium.
Err:509
The company had shares in the stock market generating this
Err:509
percentage of profit.

This is the reserve that the company maintains in case it is

Err:509
needed as an investment for the company itself.

It could be because the company has exceeded its credit line or

has incurred in overdrafts in its bank accounts. This may be due Err:509
to inadequate cash management or cash flow problems.
 2023

The company amazon manages a solvent cash flow in the short

term since the marketer has no major accounts payable accounts
in the long term and its cash flow is high by type of marketing.

The company invests more than half of its current assets.

Amazon has a portfolio that is easy for customers to pay their

accounts in a timely manner, i.e. accounts receivable are minimal
compared to other companies in the market.

A low inventory percentage can indicate efficient inventory

management by the company. This means that the company is
minimizing the amount of capital it has tied up in inventories,
which can improve liquidity and profitability.

amazon has invested in PP&E in order to obtain long-term

benefits.

A low percentage of intangibles and goodwill indicates that the

company relies primarily on tangible assets, such as cash,
inventories, property, plant and equipment.

A high percentage of total liabilities in the statement of financial

position may indicate a higher exposure to financial risk and a
greater dependence on external financing. It is critical for the
company to effectively manage its capital structure and seek
opportunities to reduce debt and improve long-term financial
health.
The company does not currently have the cash solvency to pay its
ever-increasing debts, it is important to look at financing options
with partners.

This score refers to the equity belonging to the partners, which in

this case, in relation to the liabilities, we note that there is no
balance.

This projection refers to the equity belonging to the partners,

which in this case, in relation to the liabilities, we note that there is
no equilibrium.

The company had shares in the stock market generating this

percentage of profit.

This is the reserve that the company maintains in case it is needed

as an investment for the company itself.

It could be because the company has exceeded its credit line or

has incurred in overdrafts in its bank accounts. This may be due to
inadequate cash management or cash flow problems.
 TIPO DE INDICADOR

Liquidez

Rotación

Rentabilidad

Endeudamiento

Debt to Equity Ratio

Debt to Assets Ratio

Profitability

The Amazon company manages a current ratio that varies over

the years with very high liquidity, but to cover its short-term
debts it becomes a bit constant and in 2022 the company enters a
crisis in which it no longer has liquidity. that its debts triple, in
2023 the company once again shows us a positive indication since
it meets its obligations. Its working capital is an indicator in which
the company in 2019 pays with its available money and meets its
Liquidez
short-term obligations in 2022, the company is not able to solve
its debts. the net working capital in the year 2019 to the year
2021, the company has money available to cover its expenses in
the year 2022, we observed serious liquidity and non-compliance
problems. Amazon's acid test in the years 2019 to 2021 shows
that the company has the capacity to pay its liabilities in 2022,
the company must adjust and review its strategies
 The Amazon company manages a current ratio that varies over
the years with very high liquidity, but to cover its short-term
debts it becomes a bit constant and in 2022 the company enters a
crisis in which it no longer has liquidity. that its debts triple, in
2023 the company once again shows us a positive indication since
it meets its obligations. Its working capital is an indicator in which
the company in 2019 pays with its available money and meets its
Liquidez
short-term obligations in 2022, the company is not able to solve
its debts. the net working capital in the year 2019 to the year
2021, the company has money available to cover its expenses in
the year 2022, we observed serious liquidity and non-compliance
problems. Amazon's acid test in the years 2019 to 2021 shows
that the company has the capacity to pay its liabilities in 2022,
the company must adjust and review its strategies

The inventory rotation in 2019 was rotated (12/8) where the

merchandise remained in the warehouse for 1.5 months before
being sold, in 2021 and 2023 it presents a rotation of its inventory
Rotación
of less than 2 months, the rotation of Its assets from 2019 to
2023 show that the company generates sales greater than the
total value of its assets, during the stipulated period of time.

The Amazon company is managing its production costs well and

you can see the efficiency with which it is managing sales and
Rentabilidad production costs between 2019 and 2023. The operating profit
margin is very low and constant over the years. , the net profit
margin

The company has an excessive level of debt in which it

Endeudamie
nto presents difficulties in having access to new financing
that it may need.
 RAZÓN FINANCIERA FÓRMULA
Razón Corriente Activo Corriente/Pasivo Corriente
Capital de Trabajo Activo Corriente - Pasivo Corriente
Capital de Trabajo Neto Operativo Cuentas x Cobrar + Inventarios - Cuentas por Pagar Proveedores
Prueba Ácida (Activo Corriente - Inventarios)/Pasivo Corriente
Rotación de Cartera Ventas a Crédito / Cuentas por Cobrar
Días de Cuentas por Cobrar Cuentas x Cobrar x 360/Ventas a Crédito
Rotación de Inventario Costo de Ventas / Inventarios Promedio
Días de Inventario Inventario x 360 / Costo de Ventas
Rotación de Proveedores (Cuentas por Pagar Proveedores x 360) / Compras a Crédito
Rotación de Activo Ventas / Activos
Rotación KNTO Ventas / KNTO
Ciclo de Efectivo Días de Inventarios + Días CXC - Días de CXP
Margen Bruto de Utilidad Utilidad Bruta / Ventas Netas
Margen Operacional de Utilidad Utilidad Operacional / Ventas Netas
Margen Neto de Utilidad Utilidad Neta / Ventas Netas
Rendimiento del Patrimonio Utilidad Neta / Patrimonio
Rentabilidad del Activo Total Utilidad Neta / Activo Total
Rentabilidad del Activo Corriente Utilidad Operacional / Activo Corriente
Rentabilidad del Activo no Corriente Utilidad Operacional / Activo no Corriente
Rentabilidad Operativa de los Activos Utilidad Operacional / Activo
Nivel de Endeudamiento Pasivo Total / Activo Total
Cobertura de Intereses Utilidad Operacional / Gastos Financieros
Deb to Equity Current liabilities / Stockholder equity (total)
Debt to Assets Current liabilities / Total Assets
Courrent Ratio Total Assets / Total liabilities
Debt to Equity Total liabilities / stockholder equity (total)
Gross Profit Net Operating Revenues/ Cost of Goods Sold
Asset Turnover Net Operating Revenues / Total Assets

The company has liquidity problems and does not

have the money to cover its expenses
The company has liquidity problems and does not
have the money to cover its expenses

It has a rotation of less than 2 months

There was negative net income in the year and it is being lost
with the investments in the company

The level of debt in its current liabilities and total liabilities

exceeded the level of own funds that the company has,
denying the company the possibility of a solvency that supports
any debt.
 2019 2020 2020
1.10 1.05 - 0.05 1.05
8,522,000.00 6,348,000.00 - 2,174,000.00 6,348,000.00
- 5,870,000.00 - 24,202,000.00 - 18,332,000.00 - 24,202,000.00
0.86 0.86 - 0.00 0.86
- - - -
- - - -
8.08 0.00 - 8.08 0.00
44.58 14,516,525,447.03 14,516,525,402.46 14,516,525,447.03
- - - -
1.25 0.00 - 1.25 0.00
- - - -
- - - -
0.41 0.41 - 0.41
0.05 0.05 - 0.05
0.04 0.04 - 0.04
0.19 0.00 - 0.19 0.00
0.05 0.00 - 0.05 0.00
0.12 0.00 - 0.12 0.00
0.13 0.00 - 0.13 0.00
0.05 0.00 - 0.05 0.00
0.72 0.71 - 0.02 0.71
15.09 15.09 - 15.09
1.41 1.35 - 0.06 1.35
0.54 0.55 0.02 0.55
1.38 1.41 0.03 1.41
2.63 2.44 - 0.19 2.44
0.69 0.69 - 0.69
0.0645555121466117 1.61383292587304E-10 - 0.06 1.61383292587304E-10
14,496,019,392.26

Liquidity ($ 20,506,000.05) Liquidity

 Liquidity ($ 20,506,000.05) Liquidity

Rotation 14,516,525,393.14 Rotation

Cost effectiveness (0.54) Cost effectiveness

Indebtedness Indebtedness

($ 0.02)
 2021 2021
1.14 0.09 1.14
19,314,000.00 12,966,000.00 19,314,000.00
- 13,133,000.00 11,069,000.00 - 13,133,000.00
0.91 0.04 0.91
- - -
- - -
7.15 7.15 7.15
50.36 - 14,516,525,396.67 50.36
- - -
0.92 0.92 0.92
- - -
- - -
0.40 - 0.01 0.40
0.06 0.01 0.06
0.06 0.01 0.06
0.15 0.15 0.15
0.05 0.05 0.05
0.13 0.13 0.13
0.12 0.12 0.12
0.05 0.05 0.05
0.67 - 0.04 0.67
19.53 4.45 19.53
1.03 - 0.32 1.03
0.50 - 0.05 0.50
1.49 0.08 1.49
2.04 - 0.40 2.04
0.65 - 0.04 0.65
0.0544502543104371 0.05 0.05445025431044
- 14,492,490,384.23

The company has liquidity and

$ 24,035,000.13 has the money to cover its Liquidity
expenses
 The company has liquidity and
$ 24,035,000.13 has the money to cover its Liquidity
expenses

Its rotation is not viable in the

(14,516,525,396.67) inventories according to its sales Rotation
costs, making it slow and unfavorable.

There was negative net income in the

0.52 year and it is being lost with the Cost effectiveness
investments in the company

The company has its own funds that

exceed its liabilities, giving it a little Indebtedness
support when acquiring a debt.

$ 4.41
 2022 2022
0.94 - 0.19 0.94
- 8,602,000.00 - 27,916,000.00 - 8,602,000.00
- 2,835,000.00 10,298,000.00 - 2,835,000.00
0.72 - 0.18 0.72
- - -
- - -
0.00 - 7.15 0.00
20,495,362,296.03 20,495,362,245.67 20,495,362,296.03
- - -
0.00 - 0.92 0.00
- - -
- - -
0.40 - 0.40
0.06 - 0.06
0.06 - 0.06
0.00 - 0.15 0.00
0.00 - 0.05 0.00
0.00 - 0.13 0.00
0.00 - 0.12 0.00
0.00 - 0.05 0.00
0.68 0.01 0.68
19.53 - 19.53
1.06 0.03 1.06
0.49 - 0.01 0.49
1.46 - 0.03 1.46
2.17 0.13 2.17
0.65 - 0.65
1.2819797860558E-10 - 0.05 1.2819797860558E-10
20,477,744,236.79

does not have the financial

capacity to cover the
($ 17,618,000.37) Liquidity
company's fixed and other
expenses
 does not have the financial
capacity to cover the
($ 17,618,000.37) Liquidity
company's fixed and other
expenses

Its inventory turnover is

good because it has high
20,495,362,237.60 turnover during the 12 Rotation
months, minimizing costs
and optimizing cash flow.

Although it had good

rotation in its inventories,
(0.51) income did not reach the Cost effectiveness
expected profit margin due
to its expenses.

has very minimal support

for the acquisition of any Indebtedness
debt

$ 0.01
 2023
1.05 0.10
7,434,000.00 16,036,000.00
590,000.00 3,425,000.00
0.84 0.12
- -
- -
8.17 8.17
44.04 - 20,495,362,251.99
- -
0.89 0.89
- -
- -
0.42 0.02
0.05 - 0.01
0.07 0.02
0.17 0.17
0.06 0.06
0.19 0.19
0.15 0.15
0.06 0.06
0.62 - 0.07
24.51 4.98
0.82 - 0.25
0.51 0.02
1.62 0.16
1.61 - 0.55
0.73 0.07
0.0471323509909937 0.05
- 20,475,901,237.63

The company has the economic

$ 19,461,000.00 capacity to cover its expenses
and costs during this period
 The company has the economic
$ 19,461,000.00 capacity to cover its expenses
and costs during this period

The turnover was slow compared

to its sales, because although
(20,495,362,251.99)
there was greater income, its
inventories remained stable.

Although the turnover in its

inventories was not so favorable,
0.67 profitability remained positive
since its profits were positive
from one period to the next.

The assets exceeded their debt

level, allowing them to have
$ 4.91
support for any additional debt
option.