Estados Financieros Comparados |
Actualizado al 25 de noviembre de 2021 |
ESTADOS FINANCIEROS COMPARADOS / COMPARATIVE FINANCIAL STATEMENT
|
Diversas/ASSORTED
|
CIFRAS EXPRESADAS EN MILES DE SOLES
|
Empresa/Cuenta
|
Aenza
|
Agrokasa Holdings (*)
|
Andino Investment Hold.
|
Azzaro Trading
|
BBVA Soc. Tituliz.
|
CIIU
|
6719
|
7499
|
7499
|
9411
|
6711
|
ESTADO DE SITUACION FINANCIERA / STATEMENT OF FINANCIAL POSITION
|
30/09/2021
|
31/12/2020
|
30/09/2021
|
31/12/2020
|
30/09/2021
|
31/12/2020
|
30/09/2021
|
31/12/2020
|
30/09/2021
|
31/12/2020
|
Efectivo y Equivalentes al Efectivo / Cash and cash equivalent
|
177,538
|
36,379
|
37
|
3
|
40
|
46
|
1,153
|
284
|
4,543
|
5,788
|
Otros Activos Financieros / Other financial assets
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Cuentas por Cobrar Comerciales / Trade accounts receivable (net)
|
1,618
|
565
|
0
|
0
|
0
|
0
|
131
|
180
|
783
|
608
|
Cuentas por Cobrar a Entidades Relacionadas / Accounts receivable from related companies
|
147,050
|
91,701
|
0
|
0
|
7,772
|
65,265
|
17,312
|
3,952
|
0
|
0
|
Otras Cuentas por Cobrar / Other accounts receivable (net)
|
13,135
|
19,638
|
3
|
4
|
1,935
|
1,918
|
29
|
459
|
49
|
99
|
Anticipos / Advances
|
434
|
13
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
10
|
Inventarios / Stocks
|
38
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Activos Biológicos / Biological assets
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Activos por Impuestos a las Ganancias / Assets from income tax
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
124
|
0
|
Otros Activos no Financieros / Other non financial assets
|
6,774
|
2,785
|
0
|
0
|
66
|
60
|
0
|
0
|
0
|
0
|
Activos no Corrientes o Grupos de Activos para su Disposición Clasificados como Mantenidos para la Venta o como Mantenidos para Distribuir a los Propi / Non-current assets available for sale
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
TOTAL ACTIVOS CORRIENTES / TOTAL CURRENT ASSETS
|
346,587
|
151,081
|
40
|
7
|
9,813
|
67,289
|
18,625
|
4,875
|
5,499
|
6,505
|
Otros Activos Financieros / Other financial assets
|
697
|
736
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Inversiones en Subsidiarias, Negocios Conjuntos y Asociadas / Investments in subsidiaries, joint ventures and associates
|
1,072,832
|
1,170,341
|
137,387
|
137,387
|
385,303
|
375,869
|
62,618
|
62,431
|
0
|
0
|
Cuentas por Cobrar Comerciales / Trade accounts receivable
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Cuentas por Cobrar a Entidades Relacionadas / Accounts receivable from related companies
|
603,711
|
435,985
|
0
|
0
|
54,833
|
1,123
|
690
|
18,599
|
0
|
0
|
Otras Cuentas por Cobrar / Other accounts receivable
|
46,642
|
64,043
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Anticipos / Advances
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Inventarios
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Activos Biológicos / Biological assets
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Propiedades de Inversión / Investment property
|
43,049
|
44,521
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Propiedades, Planta y Equipo / Property, plant and equipment (net)
|
1,854
|
2,372
|
0
|
0
|
452
|
577
|
0
|
0
|
0
|
0
|
Activos Intangibles Distintos de la Plusvalía / Intangible assets other than goodwill
|
6,427
|
7,075
|
0
|
0
|
182
|
201
|
0
|
0
|
65
|
71
|
Activos por Impuestos Diferidos / Deferred tax assets
|
25,544
|
13,466
|
0
|
0
|
13,199
|
13,126
|
108
|
108
|
0
|
0
|
Plusvalía / Goodwill
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Otros Activos no Financieros / Other non financial assets
|
35,222
|
41,292
|
0
|
0
|
674
|
876
|
0
|
0
|
0
|
0
|
TOTAL ACTIVOS NO CORRIENTES / TOTAL NON-CURRENT ASSETS
|
1,835,978
|
1,779,831
|
137,387
|
137,387
|
454,643
|
391,772
|
63,416
|
81,138
|
65
|
71
|
TOTAL ACTIVOS / TOTAL ASSETS
|
2,182,565
|
1,930,912
|
137,427
|
137,394
|
464,456
|
459,061
|
82,041
|
86,013
|
5,564
|
6,576
|
Otros Pasivos Financieros / Other financial liabilities
|
378,314
|
69,799
|
0
|
0
|
908
|
623
|
0
|
0
|
0
|
0
|
Cuentas por Pagar Comerciales / Trade accounts payable
|
28,759
|
31,235
|
4
|
3
|
1,070
|
879
|
33
|
128
|
0
|
0
|
Cuentas por Pagar a Entidades Relacionadas / Accounts payable to related companies
|
5,672
|
9,048
|
23
|
6
|
17,690
|
12,138
|
0
|
0
|
0
|
0
|
Otras Cuentas por Pagar / Other accounts payable
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Ingresos Diferidos / Deferred income
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
428
|
548
|
Provisión por Beneficios a los Empleados / Provisions for employee profit sharing
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Otras Provisiones / Other provisions
|
72,950
|
62,787
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Pasivos por Impuestos a las Ganancias / Liabilities from income tax
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
188
|
479
|
Otros Pasivos no Financieros / Other non financial liabilities
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Pasivos incluidos en Grupos de Activos para su Disposición Clasificados como Mantenidos para la Venta / Liabilities included in groups of assets for disposal classified as held for sale
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
TOTAL PASIVOS CORRIENTES / TOTAL CURRENT LIABILITIES
|
532,602
|
200,442
|
27
|
9
|
20,395
|
13,991
|
1,139
|
1,612
|
860
|
1,365
|
Otros Pasivos Financieros / Other financial liabilities
|
40,463
|
81,021
|
0
|
0
|
937
|
1,509
|
0
|
0
|
0
|
0
|
Cuentas por Pagar Comerciales / Trade accounts payable
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Cuentas por Pagar a Entidades Relacionadas / Accounts payable to related companies
|
195,925
|
177,101
|
0
|
0
|
17,950
|
14,488
|
27,119
|
32,821
|
0
|
0
|
Otras Cuentas por Pagar / Other accounts payable
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Ingresos Diferidos / Deferred income
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Provisión por Beneficios a los Empleados / Provisions for employee benefits
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Otras Provisiones / Other provisions
|
161,984
|
148,548
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Pasivos por Impuestos Diferidos / Liabilities from deferred taxes
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Pasivos por Impuestos Corrientes, no Corriente
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Otros Pasivos no Financieros / Other non financial liabilities
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
TOTAL PASIVOS NO CORRIENTES / TOTAL NON-CURRENT LIABILITIES
|
401,506
|
409,551
|
0
|
0
|
18,887
|
15,997
|
27,119
|
32,821
|
0
|
0
|
TOTAL PASIVOS / TOTAL LIABILITIES
|
934,108
|
609,993
|
27
|
9
|
39,282
|
29,988
|
28,258
|
34,433
|
860
|
1,365
|
Capital Emitido / Issued capital
|
871,918
|
871,918
|
24,621
|
24,621
|
403,406
|
403,406
|
12,908
|
14,363
|
3,528
|
3,528
|
Primas de Emisión / Share premium
|
1,145,379
|
1,145,379
|
0
|
0
|
42,793
|
42,793
|
8,965
|
8,965
|
0
|
0
|
Acciones de Inversión / Investment stock
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Acciones Propias en Cartera / Treasury shares
|
0
|
0
|
0
|
0
|
-91,049
|
-91,049
|
0
|
-1,455
|
0
|
0
|
Otras Reservas de Capital / Other capital reserves
|
161,985
|
161,985
|
4,924
|
4,924
|
38,847
|
38,847
|
2,582
|
2,245
|
491
|
358
|
Resultados Acumulados / Retained earnings
|
-752,776
|
-674,717
|
107,855
|
107,840
|
31,177
|
35,076
|
27,835
|
26,891
|
685
|
1,325
|
Otras Reservas de Patrimonio / Other equity reserves
|
-178,049
|
-183,646
|
0
|
0
|
0
|
0
|
1,493
|
571
|
0
|
0
|
TOTAL PATRIMONIO / TOTAL EQUITY
|
1,248,457
|
1,320,919
|
137,400
|
137,385
|
425,174
|
429,073
|
53,783
|
51,580
|
4,704
|
5,211
|
TOTAL PASIVO Y PATRIMONIO / TOTAL LIABILITIES AND EQUITY
|
2,182,565
|
1,930,912
|
137,427
|
137,394
|
464,456
|
459,061
|
82,041
|
86,013
|
5,564
|
6,576
|
ESTADO DE RESULTADOS / INCOME STATEMENT
|
30/09/2021
|
30/09/2020
|
30/09/2021
|
30/09/2020
|
30/09/2021
|
30/09/2020
|
30/09/2021
|
30/09/2020
|
30/09/2021
|
30/09/2020
|
INGRESOS DE ACTIVIDADES ORDINARIAS / INCOME FROM REGULAR ACTIVITIES
|
33,452
|
34,984
|
7,000
|
0
|
952
|
458
|
3,466
|
3,324
|
800
|
1,247
|
Costo de Ventas / Cost of sales
|
-27,213
|
-41,284
|
0
|
0
|
-4,485
|
-4,367
|
-2,611
|
-2,568
|
0
|
0
|
Ganancia (Pérdida) Bruta / GROSS PROFIT (LOSS)
|
6,239
|
-6,300
|
7,000
|
0
|
-3,533
|
-3,909
|
855
|
756
|
800
|
1,247
|
Gastos de Ventas y Distribución / Sales and distribution expenses
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Gastos de Administración / Overheads
|
-25,163
|
-16,636
|
-16
|
-18
|
0
|
0
|
-594
|
-625
|
-190
|
-139
|
Otros Ingresos Operativos / Other operating income
|
5,812
|
6,307
|
0
|
0
|
535
|
790
|
0
|
0
|
0
|
0
|
Otros Gastos Operativos / Other operating expenses
|
-7,112
|
-15,923
|
0
|
0
|
-177
|
-229
|
0
|
0
|
-9
|
-5
|
Otras Ganancias (Pérdidas) / Other profit (loss)
|
0
|
0
|
0
|
0
|
0
|
0
|
-182
|
-137
|
237
|
377
|
GANANCIA (PERDIDA) OPERATIVA / PROFIT (LOSS) FROM OPERATING ACTIVITIES
|
-20,224
|
-32,552
|
6,984
|
-18
|
-3,175
|
-3,348
|
79
|
-6
|
838
|
1,480
|
Ganancia (Pérdida) de la Baja en Activos Financieros medidos al Costo Amortizado / Profit (loss) from disposal of financial assets measured at amortized cost
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Ingresos Financieros / Financial income
|
12,201
|
13,336
|
0
|
0
|
2,816
|
3,339
|
0
|
0
|
7
|
33
|
Gastos Financieros / Financial expenses
|
-80,340
|
-23,905
|
0
|
0
|
-1,938
|
-974
|
-12
|
-283
|
0
|
0
|
Otros Ingresos (Gastos) de las Subsidiarias, Asociadas y Negocios Conjuntos / Other income (expense) from subsidiaries, joint ventures and associates
|
2,331
|
-2,749
|
0
|
0
|
0
|
0
|
5,223
|
6,911
|
0
|
0
|
Diferencias de Cambio Neto / Exchange differences net
|
11,813
|
4,786
|
11
|
0
|
-1,675
|
926
|
2,543
|
1,398
|
28
|
106
|
Ganancias (Pérdidas) por Reclasificación de Activos Financieros a Valor Razonable con cambios en Resultados antes medidos al Costo Amortizado / Profits (losses) from the difference between the previous book value and fair value of financial assets reclassified and measured at fair value
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Diferencia entre el Importe en Libros de los Activos Distribuidos y el Importe en Libros del Dividendo a pagar / Difference between carrying amount of dividends payable and carrying amount of noncash assets distributed
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
GANANCIA (PERDIDA) ANTES DE IMPUESTOS / PRE-INCOME TAX RESULT
|
-74,219
|
-41,084
|
6,995
|
-18
|
-3,972
|
-57
|
7,833
|
8,020
|
873
|
1,619
|
Ingreso (Gasto) por Impuesto / Income tax expenses
|
-3,840
|
5,172
|
0
|
0
|
73
|
1,659
|
-800
|
0
|
-188
|
-604
|
Ganancia (Pérdida) Neta de Operaciones Continuadas / NET PROFIT (LOSS) FROM CONTINUING OPERATIONS
|
-78,059
|
-35,912
|
6,995
|
-18
|
-3,899
|
1,602
|
7,033
|
8,020
|
685
|
1,015
|
Ganancia (Pérdida) procedente de Operaciones Discontinuadas, neta de Impuesto / Profit (loss) from discontinued operations, net of income tax
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
GANANCIA (PERDIDA) NETA DEL EJERCICIO / NET PROFIT (LOSS) FOR THE PERIOD
|
-78,059
|
-35,912
|
6,995
|
-18
|
-3,899
|
1,602
|
7,033
|
8,020
|
685
|
1,015
|
INDICADORES FINANCIEROS / FINANCIAL RATIOS
|
30/09/2021
|
30/09/2021
|
30/09/2021
|
30/09/2021
|
30/09/2021
|
Liquidez / Liquid Ratio
|
0.65
|
|
1.48
|
|
0.48
|
|
16.35
|
|
6.39
|
|
Rotación de Activos / Gross Sales to Total Assets
|
0.02
|
|
0.05
|
|
0.00
|
|
0.04
|
|
0.14
|
|
Solvencia / Solvency
|
0.43
|
|
0.00
|
|
0.08
|
|
0.34
|
|
0.15
|
|
Deuda / Patrimonio / Debt / Equity
|
0.75
|
|
0.00
|
|
0.09
|
|
0.53
|
|
0.18
|
|
Rentabilidad sobre Ventas Netas % / Return %
|
-.-
|
|
99.93
|
|
-.-
|
|
202.91
|
|
85.63
|
|
Rentabilidad sobre Activos % / Return on Assets %
|
-.-
|
|
5.09
|
|
-.-
|
|
8.57
|
|
12.31
|
|
Rentabilidad de Patrimonio % / Return on Equity %
|
-.-
|
|
5.09
|
|
-.-
|
|
13.08
|
|
14.56
|
|
* Estados Financieros expresados en miles de US$
|
|
|
|