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
|
BNB Valores Perú SAB
|
Bayer
|
CONCESUR
|
Cineplex
|
Colegios Peruanos
|
CIIU
|
67120
|
5149
|
6599
|
5914
|
8510 8521 8530
|
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
|
2,435
|
2,002
|
15,445
|
29,521
|
270
|
104
|
49,640
|
964
|
1,377
|
8,687
|
Otros Activos Financieros / Other financial assets
|
246
|
549
|
0
|
0
|
0
|
0
|
30,517
|
47,716
|
30,889
|
36,476
|
Cuentas por Cobrar Comerciales / Trade accounts receivable (net)
|
690
|
650
|
112,780
|
89,993
|
0
|
0
|
2,162
|
3,214
|
24,260
|
24,451
|
Cuentas por Cobrar a Entidades Relacionadas / Accounts receivable from related companies
|
0
|
0
|
386,081
|
322,834
|
139,602
|
25,290
|
11
|
4,394
|
572
|
606
|
Otras Cuentas por Cobrar / Other accounts receivable (net)
|
448
|
316
|
5,424
|
2,997
|
1,865
|
2,143
|
2,298
|
1,776
|
2,011
|
2,789
|
Anticipos / Advances
|
76
|
29
|
44
|
33
|
0
|
0
|
0
|
0
|
0
|
0
|
Inventarios / Stocks
|
0
|
0
|
94,957
|
82,583
|
0
|
0
|
6,728
|
6,462
|
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
|
114
|
320
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Otros Activos no Financieros / Other non financial assets
|
0
|
0
|
0
|
0
|
0
|
0
|
1,987
|
8,282
|
3,722
|
5,042
|
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
|
5,094
|
5,461
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
TOTAL ACTIVOS CORRIENTES / TOTAL CURRENT ASSETS
|
9,103
|
9,327
|
614,731
|
527,961
|
141,737
|
27,537
|
93,343
|
72,808
|
62,831
|
78,051
|
Otros Activos Financieros / Other financial assets
|
0
|
0
|
4
|
4
|
0
|
0
|
0
|
0
|
0
|
0
|
Inversiones en Subsidiarias, Negocios Conjuntos y Asociadas / Investments in subsidiaries, joint ventures and associates
|
0
|
0
|
0
|
0
|
631,959
|
631,959
|
23,932
|
23,932
|
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
|
0
|
0
|
0
|
0
|
7,000
|
11,751
|
0
|
0
|
0
|
0
|
Otras Cuentas por Cobrar / Other accounts receivable
|
0
|
0
|
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
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Propiedades, Planta y Equipo / Property, plant and equipment (net)
|
2,822
|
2,892
|
10,919
|
8,522
|
0
|
0
|
338,624
|
354,658
|
880,122
|
892,711
|
Activos Intangibles Distintos de la Plusvalía / Intangible assets other than goodwill
|
422
|
348
|
0
|
0
|
0
|
0
|
6,416
|
7,081
|
10,766
|
12,053
|
Activos por Impuestos Diferidos / Deferred tax assets
|
148
|
69
|
15,991
|
5,015
|
0
|
0
|
3,229
|
3,229
|
0
|
0
|
Plusvalía / Goodwill
|
0
|
0
|
3,643
|
3,643
|
0
|
0
|
0
|
0
|
0
|
0
|
Otros Activos no Financieros / Other non financial assets
|
0
|
0
|
936
|
935
|
0
|
0
|
305,116
|
303,584
|
185,122
|
191,240
|
TOTAL ACTIVOS NO CORRIENTES / TOTAL NON-CURRENT ASSETS
|
3,392
|
3,309
|
31,493
|
18,119
|
638,959
|
643,710
|
677,317
|
692,484
|
1,076,010
|
1,096,004
|
TOTAL ACTIVOS / TOTAL ASSETS
|
12,495
|
12,636
|
646,224
|
546,080
|
780,696
|
671,247
|
770,660
|
765,292
|
1,138,841
|
1,174,055
|
Otros Pasivos Financieros / Other financial liabilities
|
0
|
0
|
47,465
|
3,493
|
0
|
0
|
87,512
|
53,012
|
123,002
|
121,937
|
Cuentas por Pagar Comerciales / Trade accounts payable
|
55
|
23
|
22,795
|
19,227
|
559
|
556
|
47,074
|
36,111
|
24,712
|
44,554
|
Cuentas por Pagar a Entidades Relacionadas / Accounts payable to related companies
|
0
|
0
|
31,598
|
33,477
|
158,301
|
30,473
|
5,745
|
2,911
|
8,772
|
6,744
|
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
|
11,008
|
9,681
|
Provisión por Beneficios a los Empleados / Provisions for employee profit sharing
|
237
|
198
|
8,879
|
7,730
|
0
|
0
|
0
|
0
|
15,071
|
10,671
|
Otras Provisiones / Other provisions
|
206
|
0
|
14,599
|
7,177
|
0
|
0
|
0
|
0
|
1,142
|
2,407
|
Pasivos por Impuestos a las Ganancias / Liabilities from income tax
|
695
|
762
|
13,618
|
3,763
|
0
|
0
|
0
|
0
|
0
|
0
|
Otros Pasivos no Financieros / Other non financial liabilities
|
0
|
0
|
0
|
0
|
0
|
0
|
8,136
|
8,136
|
4,053
|
2,620
|
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
|
1,297
|
1,111
|
143,795
|
76,262
|
179,933
|
47,406
|
155,657
|
104,189
|
187,760
|
198,614
|
Otros Pasivos Financieros / Other financial liabilities
|
0
|
0
|
0
|
0
|
0
|
0
|
208,878
|
260,093
|
492,626
|
462,759
|
Cuentas por Pagar Comerciales / Trade accounts payable
|
0
|
0
|
2,286
|
2,286
|
0
|
0
|
0
|
0
|
0
|
0
|
Cuentas por Pagar a Entidades Relacionadas / Accounts payable to related companies
|
0
|
0
|
0
|
0
|
0
|
1,355
|
0
|
0
|
26,419
|
23,149
|
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
|
25,797
|
26,068
|
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
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Pasivos por Impuestos Diferidos / Liabilities from deferred taxes
|
457
|
470
|
0
|
0
|
0
|
0
|
0
|
0
|
3,887
|
5,086
|
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
|
292,518
|
292,518
|
222,801
|
216,037
|
TOTAL PASIVOS NO CORRIENTES / TOTAL NON-CURRENT LIABILITIES
|
457
|
470
|
2,286
|
2,286
|
0
|
1,355
|
527,193
|
578,679
|
745,733
|
707,031
|
TOTAL PASIVOS / TOTAL LIABILITIES
|
1,754
|
1,581
|
146,081
|
78,548
|
179,933
|
48,761
|
682,850
|
682,868
|
933,493
|
905,645
|
Capital Emitido / Issued capital
|
5,227
|
5,227
|
21,835
|
21,835
|
253,634
|
253,634
|
93,681
|
64,498
|
311,410
|
311,410
|
Primas de Emisión / Share premium
|
0
|
0
|
0
|
0
|
0
|
0
|
39,995
|
0
|
120,457
|
120,457
|
Acciones de Inversión / Investment stock
|
0
|
0
|
3,490
|
3,490
|
25,914
|
25,914
|
0
|
0
|
0
|
0
|
Acciones Propias en Cartera / Treasury shares
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Otras Reservas de Capital / Other capital reserves
|
1,045
|
1,045
|
442,207
|
405,208
|
50,642
|
50,642
|
13,374
|
12,900
|
0
|
0
|
Resultados Acumulados / Retained earnings
|
3,292
|
3,585
|
32,611
|
36,999
|
270,573
|
292,296
|
-59,240
|
5,026
|
-226,519
|
-163,457
|
Otras Reservas de Patrimonio / Other equity reserves
|
1,177
|
1,198
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
TOTAL PATRIMONIO / TOTAL EQUITY
|
10,741
|
11,055
|
500,143
|
467,532
|
600,763
|
622,486
|
87,810
|
82,424
|
205,348
|
268,410
|
TOTAL PASIVO Y PATRIMONIO / TOTAL LIABILITIES AND EQUITY
|
12,495
|
12,636
|
646,224
|
546,080
|
780,696
|
671,247
|
770,660
|
765,292
|
1,138,841
|
1,174,055
|
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
|
6,252
|
16,641
|
303,961
|
244,162
|
0
|
0
|
10,407
|
90,701
|
150,507
|
170,182
|
Costo de Ventas / Cost of sales
|
-3,639
|
-13,931
|
-202,717
|
-154,364
|
0
|
0
|
-53,448
|
-102,809
|
-130,155
|
-160,201
|
Ganancia (Pérdida) Bruta / GROSS PROFIT (LOSS)
|
2,613
|
2,710
|
101,244
|
89,798
|
0
|
0
|
-43,041
|
-12,108
|
20,352
|
9,981
|
Gastos de Ventas y Distribución / Sales and distribution expenses
|
-583
|
-655
|
-50,050
|
-45,316
|
0
|
0
|
-189
|
-1,424
|
-3,437
|
-3,975
|
Gastos de Administración / Overheads
|
-921
|
-765
|
-6,335
|
-10,039
|
-243
|
-116
|
-7,201
|
-15,076
|
-23,218
|
-25,175
|
Otros Ingresos Operativos / Other operating income
|
0
|
0
|
2,225
|
2,670
|
0
|
167
|
0
|
337
|
2,678
|
1,233
|
Otros Gastos Operativos / Other operating expenses
|
0
|
0
|
-602
|
-502
|
0
|
0
|
-75
|
0
|
0
|
0
|
Otras Ganancias (Pérdidas) / Other profit (loss)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
1,146
|
GANANCIA (PERDIDA) OPERATIVA / PROFIT (LOSS) FROM OPERATING ACTIVITIES
|
1,109
|
1,290
|
46,482
|
36,611
|
-243
|
51
|
-50,506
|
-28,271
|
-3,625
|
-16,790
|
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
|
4
|
3
|
2,443
|
4,398
|
442
|
437
|
139
|
1,295
|
0
|
32
|
Gastos Financieros / Financial expenses
|
-228
|
-98
|
-373
|
-204
|
-149
|
-62
|
-13,829
|
-13,867
|
-49,161
|
-42,099
|
Otros Ingresos (Gastos) de las Subsidiarias, Asociadas y Negocios Conjuntos / Other income (expense) from subsidiaries, joint ventures and associates
|
0
|
0
|
0
|
0
|
149,471
|
0
|
0
|
0
|
0
|
0
|
Diferencias de Cambio Neto / Exchange differences net
|
1,018
|
647
|
-1,739
|
-454
|
-1,187
|
65
|
-70
|
-236
|
-11,475
|
-3,773
|
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
|
1,906
|
1,848
|
46,813
|
40,351
|
148,334
|
491
|
-64,266
|
-41,079
|
-64,261
|
-62,630
|
Ingreso (Gasto) por Impuesto / Income tax expenses
|
-612
|
-586
|
-14,202
|
-10,990
|
-57
|
-49
|
0
|
0
|
1,199
|
4,761
|
Ganancia (Pérdida) Neta de Operaciones Continuadas / NET PROFIT (LOSS) FROM CONTINUING OPERATIONS
|
1,294
|
1,262
|
32,611
|
29,361
|
148,277
|
442
|
-64,266
|
-41,079
|
-63,062
|
-57,869
|
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
|
1,294
|
1,262
|
32,611
|
29,361
|
148,277
|
442
|
-64,266
|
-41,079
|
-63,062
|
-57,869
|
INDICADORES FINANCIEROS / FINANCIAL RATIOS
|
30/09/2021
|
30/09/2021
|
30/09/2021
|
30/09/2021
|
30/09/2021
|
Liquidez / Liquid Ratio
|
7.02
|
|
4.28
|
|
0.79
|
|
0.60
|
|
0.33
|
|
Rotación de Activos / Gross Sales to Total Assets
|
0.50
|
|
0.47
|
|
0.00
|
|
0.01
|
|
0.13
|
|
Solvencia / Solvency
|
0.14
|
|
0.23
|
|
0.23
|
|
0.89
|
|
0.82
|
|
Deuda / Patrimonio / Debt / Equity
|
0.16
|
|
0.29
|
|
0.30
|
|
7.78
|
|
4.55
|
|
Rentabilidad sobre Ventas Netas % / Return %
|
20.70
|
|
10.73
|
|
n.d.
|
|
-.-
|
|
-.-
|
|
Rentabilidad sobre Activos % / Return on Assets %
|
10.36
|
|
5.05
|
|
18.99
|
|
-.-
|
|
-.-
|
|
Rentabilidad de Patrimonio % / Return on Equity %
|
12.05
|
|
6.52
|
|
24.68
|
|
-.-
|
|
-.-
|
|
* Estados Financieros expresados en miles de US$
|
|
|
|