Estados Financieros Comparados |
Actualizado al 25 de noviembre de 2021 |
ESTADOS FINANCIEROS COMPARADOS / COMPARATIVE FINANCIAL STATEMENT
|
Industriales/INDUSTRIAL
|
CIFRAS EXPRESADAS EN MILES DE SOLES
|
Empresa/Cuenta
|
Petroperú (*)
|
Quimpac (*)
|
Record
|
SIDERPERU
|
UCP Backus & Johnston
|
CIIU
|
2320
|
2411-6
|
2899
|
2731
|
1553
|
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
|
176,474
|
84,818
|
49,734
|
44,563
|
463
|
2,466
|
189,899
|
477,083
|
329,924
|
348,066
|
Otros Activos Financieros / Other financial assets
|
90,082
|
35
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Cuentas por Cobrar Comerciales / Trade accounts receivable (net)
|
292,619
|
287,853
|
21,744
|
14,436
|
31,133
|
25,726
|
304,919
|
206,853
|
146,665
|
101,312
|
Cuentas por Cobrar a Entidades Relacionadas / Accounts receivable from related companies
|
0
|
0
|
23,522
|
14,528
|
0
|
0
|
0
|
0
|
1,470,182
|
2,271,475
|
Otras Cuentas por Cobrar / Other accounts receivable (net)
|
256,426
|
157,282
|
1,709
|
254
|
1,182
|
4,590
|
58,680
|
7,547
|
33,733
|
15,405
|
Anticipos / Advances
|
0
|
0
|
224
|
97
|
0
|
0
|
0
|
0
|
52,460
|
41,040
|
Inventarios / Stocks
|
654,868
|
417,612
|
39,028
|
37,121
|
34,519
|
27,043
|
936,963
|
315,056
|
414,321
|
251,761
|
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
|
5,292
|
4,552
|
0
|
0
|
0
|
0
|
0
|
0
|
Otros Activos no Financieros / Other non financial assets
|
5,792
|
3,687
|
1,395
|
509
|
576
|
333
|
0
|
0
|
82,608
|
16,332
|
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
|
9,791
|
9,791
|
0
|
0
|
0
|
0
|
0
|
0
|
TOTAL ACTIVOS CORRIENTES / TOTAL CURRENT ASSETS
|
1,476,261
|
951,287
|
152,439
|
125,851
|
67,873
|
60,158
|
1,490,461
|
1,006,539
|
2,529,893
|
3,045,391
|
Otros Activos Financieros / Other financial assets
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
6,469
|
6,469
|
Inversiones en Subsidiarias, Negocios Conjuntos y Asociadas / Investments in subsidiaries, joint ventures and associates
|
0
|
0
|
44,571
|
49,680
|
0
|
0
|
0
|
0
|
4,569,507
|
1,482,469
|
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
|
0
|
0
|
0
|
0
|
0
|
0
|
Otras Cuentas por Cobrar / Other accounts receivable
|
481,589
|
425,688
|
0
|
15
|
0
|
0
|
74,131
|
74,131
|
0
|
0
|
Anticipos / Advances
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Inventarios
|
0
|
0
|
12,763
|
14,180
|
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
|
9,548
|
9,556
|
19,304
|
21,739
|
0
|
0
|
0
|
0
|
12,277
|
12,367
|
Propiedades, Planta y Equipo / Property, plant and equipment (net)
|
6,368,652
|
5,831,901
|
445,960
|
450,727
|
120,766
|
122,096
|
440,630
|
452,320
|
1,893,459
|
1,878,293
|
Activos Intangibles Distintos de la Plusvalía / Intangible assets other than goodwill
|
37,415
|
37,565
|
0
|
0
|
39
|
43
|
799
|
1,066
|
38,411
|
35,487
|
Activos por Impuestos Diferidos / Deferred tax assets
|
0
|
0
|
0
|
0
|
402
|
347
|
0
|
0
|
0
|
0
|
Plusvalía / Goodwill
|
0
|
0
|
8,965
|
9,072
|
0
|
0
|
0
|
0
|
1,561,426
|
273,253
|
Otros Activos no Financieros / Other non financial assets
|
27,764
|
3,760
|
3,612
|
3,827
|
0
|
0
|
0
|
0
|
0
|
0
|
TOTAL ACTIVOS NO CORRIENTES / TOTAL NON-CURRENT ASSETS
|
6,924,968
|
6,308,470
|
535,175
|
549,240
|
121,207
|
122,486
|
515,560
|
527,517
|
8,081,549
|
3,688,338
|
TOTAL ACTIVOS / TOTAL ASSETS
|
8,401,229
|
7,259,757
|
687,614
|
675,091
|
189,080
|
182,644
|
2,006,021
|
1,534,056
|
10,611,442
|
6,733,729
|
Otros Pasivos Financieros / Other financial liabilities
|
548,272
|
1,196,648
|
25,270
|
12,356
|
23,575
|
17,658
|
110,000
|
0
|
17,785
|
15,326
|
Cuentas por Pagar Comerciales / Trade accounts payable
|
1,240,788
|
807,568
|
44,490
|
42,778
|
7,530
|
10,829
|
568,725
|
224,827
|
813,807
|
1,152,055
|
Cuentas por Pagar a Entidades Relacionadas / Accounts payable to related companies
|
0
|
0
|
20,561
|
24,779
|
0
|
0
|
102,287
|
94,266
|
2,158,755
|
1,652,773
|
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
|
39
|
180
|
0
|
0
|
0
|
0
|
Provisión por Beneficios a los Empleados / Provisions for employee profit sharing
|
0
|
0
|
551
|
210
|
0
|
0
|
0
|
0
|
6,638
|
5,259
|
Otras Provisiones / Other provisions
|
19,148
|
24,204
|
704
|
660
|
0
|
0
|
0
|
0
|
147,246
|
172,021
|
Pasivos por Impuestos a las Ganancias / Liabilities from income tax
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
18,112
|
Otros Pasivos no Financieros / Other non financial liabilities
|
11,552
|
1,755
|
435
|
1,148
|
0
|
0
|
1,639
|
2,128
|
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
|
1,903,815
|
2,083,404
|
95,849
|
84,371
|
36,289
|
33,299
|
909,901
|
410,866
|
3,615,839
|
3,283,198
|
Otros Pasivos Financieros / Other financial liabilities
|
4,367,036
|
3,217,750
|
151,117
|
151,709
|
4,197
|
4,197
|
0
|
0
|
35,103
|
43,022
|
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
|
0
|
0
|
0
|
8,002
|
0
|
0
|
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
|
106
|
106
|
0
|
0
|
0
|
0
|
Provisión por Beneficios a los Empleados / Provisions for employee benefits
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
27,163
|
36,699
|
Otras Provisiones / Other provisions
|
14,124
|
14,434
|
0
|
0
|
0
|
0
|
0
|
0
|
79,983
|
75,283
|
Pasivos por Impuestos Diferidos / Liabilities from deferred taxes
|
297,488
|
101,439
|
72,312
|
66,472
|
31,213
|
31,213
|
9,474
|
12,142
|
850,728
|
153,646
|
Pasivos por Impuestos Corrientes, no Corriente
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Otros Pasivos no Financieros / Other non financial liabilities
|
16,080
|
1,748
|
36
|
176
|
0
|
0
|
10,639
|
5,552
|
0
|
0
|
TOTAL PASIVOS NO CORRIENTES / TOTAL NON-CURRENT LIABILITIES
|
4,694,728
|
3,335,371
|
223,465
|
226,359
|
35,516
|
35,516
|
20,113
|
17,694
|
1,191,579
|
502,073
|
TOTAL PASIVOS / TOTAL LIABILITIES
|
6,598,543
|
5,418,775
|
319,314
|
310,730
|
71,805
|
68,815
|
930,014
|
428,560
|
4,807,418
|
3,785,271
|
Capital Emitido / Issued capital
|
1,599,443
|
1,599,443
|
139,131
|
139,131
|
25,630
|
25,630
|
700,000
|
887,918
|
780,722
|
780,722
|
Primas de Emisión / Share premium
|
0
|
0
|
0
|
0
|
325
|
325
|
83,000
|
83,000
|
3,012,941
|
60,232
|
Acciones de Inversión / Investment stock
|
0
|
0
|
23,172
|
23,172
|
9,603
|
9,603
|
0
|
0
|
569,515
|
569,515
|
Acciones Propias en Cartera / Treasury shares
|
0
|
0
|
0
|
0
|
-6,522
|
-6,521
|
0
|
0
|
-1,737
|
-1,737
|
Otras Reservas de Capital / Other capital reserves
|
69,210
|
69,210
|
23,572
|
23,365
|
1,753
|
1,592
|
34,915
|
23,841
|
243,782
|
243,782
|
Resultados Acumulados / Retained earnings
|
134,033
|
172,329
|
119,901
|
112,446
|
54,760
|
51,474
|
258,092
|
110,737
|
1,114,777
|
1,264,145
|
Otras Reservas de Patrimonio / Other equity reserves
|
0
|
0
|
62,524
|
66,247
|
31,726
|
31,726
|
0
|
0
|
84,024
|
31,799
|
TOTAL PATRIMONIO / TOTAL EQUITY
|
1,802,686
|
1,840,982
|
368,300
|
364,361
|
117,275
|
113,829
|
1,076,007
|
1,105,496
|
5,804,024
|
2,948,458
|
TOTAL PASIVO Y PATRIMONIO / TOTAL LIABILITIES AND EQUITY
|
8,401,229
|
7,259,757
|
687,614
|
675,091
|
189,080
|
182,644
|
2,006,021
|
1,534,056
|
10,611,442
|
6,733,729
|
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
|
2,916,117
|
2,256,932
|
144,025
|
130,780
|
51,973
|
43,009
|
1,675,575
|
854,962
|
3,441,482
|
2,390,871
|
Costo de Ventas / Cost of sales
|
-2,541,751
|
-2,120,632
|
-118,239
|
-110,311
|
-41,234
|
-25,212
|
-1,239,507
|
-754,296
|
-1,188,895
|
-733,893
|
Ganancia (Pérdida) Bruta / GROSS PROFIT (LOSS)
|
374,366
|
136,300
|
25,786
|
20,469
|
10,739
|
17,797
|
436,068
|
100,666
|
2,252,587
|
1,656,978
|
Gastos de Ventas y Distribución / Sales and distribution expenses
|
-43,851
|
-43,073
|
-9,261
|
-10,609
|
-3,621
|
-9,538
|
-13,986
|
-10,533
|
-1,818,486
|
-1,392,227
|
Gastos de Administración / Overheads
|
-87,494
|
-95,904
|
-5,688
|
-5,640
|
-7,189
|
-7,726
|
-26,867
|
-18,330
|
-198,559
|
-138,793
|
Otros Ingresos Operativos / Other operating income
|
19,762
|
9,154
|
3,646
|
2,457
|
4,617
|
40
|
16,670
|
17,448
|
102,804
|
20,529
|
Otros Gastos Operativos / Other operating expenses
|
-375
|
-6,838
|
-4,000
|
-1,510
|
0
|
-44
|
-5,054
|
-1,951
|
-27,071
|
-11,588
|
Otras Ganancias (Pérdidas) / Other profit (loss)
|
0
|
-71,446
|
0
|
0
|
0
|
0
|
0
|
0
|
3,678
|
0
|
GANANCIA (PERDIDA) OPERATIVA / PROFIT (LOSS) FROM OPERATING ACTIVITIES
|
262,408
|
-71,807
|
10,483
|
5,167
|
4,546
|
529
|
406,831
|
87,300
|
314,953
|
134,899
|
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
|
7,783
|
17,081
|
418
|
518
|
141
|
44
|
1,096
|
4,989
|
10,239
|
9,498
|
Gastos Financieros / Financial expenses
|
-12,392
|
-26,701
|
-5,811
|
-6,356
|
-693
|
-485
|
-505
|
-2,422
|
-57,217
|
-13,037
|
Otros Ingresos (Gastos) de las Subsidiarias, Asociadas y Negocios Conjuntos / Other income (expense) from subsidiaries, joint ventures and associates
|
0
|
0
|
7,286
|
7,699
|
0
|
0
|
0
|
0
|
997,890
|
797,748
|
Diferencias de Cambio Neto / Exchange differences net
|
-100,046
|
-28,376
|
1,129
|
1,139
|
-546
|
-295
|
-37,995
|
14,038
|
0
|
-19,197
|
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
|
157,753
|
-109,803
|
13,505
|
8,167
|
3,448
|
-207
|
369,427
|
103,905
|
1,265,865
|
909,911
|
Ingreso (Gasto) por Impuesto / Income tax expenses
|
-196,049
|
-6,803
|
-5,843
|
-2,214
|
0
|
0
|
-111,335
|
-28,557
|
-97,905
|
-61,322
|
Ganancia (Pérdida) Neta de Operaciones Continuadas / NET PROFIT (LOSS) FROM CONTINUING OPERATIONS
|
-38,296
|
-116,606
|
7,662
|
5,953
|
3,448
|
-207
|
258,092
|
75,348
|
1,167,960
|
848,589
|
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
|
-38,296
|
-116,606
|
7,662
|
5,953
|
3,448
|
-207
|
258,092
|
75,348
|
1,167,960
|
848,589
|
INDICADORES FINANCIEROS / FINANCIAL RATIOS
|
30/09/2021
|
30/09/2021
|
30/09/2021
|
30/09/2021
|
30/09/2021
|
Liquidez / Liquid Ratio
|
0.78
|
|
1.59
|
|
1.87
|
|
1.64
|
|
0.70
|
|
Rotación de Activos / Gross Sales to Total Assets
|
0.35
|
|
0.21
|
|
0.27
|
|
0.84
|
|
0.32
|
|
Solvencia / Solvency
|
0.79
|
|
0.46
|
|
0.38
|
|
0.46
|
|
0.45
|
|
Deuda / Patrimonio / Debt / Equity
|
3.66
|
|
0.87
|
|
0.61
|
|
0.86
|
|
0.83
|
|
Rentabilidad sobre Ventas Netas % / Return %
|
-.-
|
|
5.32
|
|
6.63
|
|
15.40
|
|
33.94
|
|
Rentabilidad sobre Activos % / Return on Assets %
|
-.-
|
|
1.11
|
|
1.82
|
|
12.87
|
|
11.01
|
|
Rentabilidad de Patrimonio % / Return on Equity %
|
-.-
|
|
2.08
|
|
2.94
|
|
23.99
|
|
20.12
|
|
* Estados Financieros expresados en miles de US$
|
|
|
|