Estados Financieros Comparados |
Actualizado al 25 de noviembre de 2021 |
ESTADOS FINANCIEROS COMPARADOS / COMPARATIVE FINANCIAL STATEMENT
|
Mineras/MINING
|
CIFRAS EXPRESADAS EN MILES DE SOLES
|
Empresa/Cuenta
|
Poderosa
|
SPCC - Suc. Perú (*)
|
Santa Luisa
|
Shougang Hierro Perú
|
Volcan (*)
|
CIIU
|
1320
|
1320
|
1320
|
1320
|
1320
|
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
|
523,266
|
366,089
|
9,905
|
589,027
|
49,347
|
38,458
|
4,111,139
|
1,472,525
|
75,394
|
56,942
|
Otros Activos Financieros / Other financial assets
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
94
|
Cuentas por Cobrar Comerciales / Trade accounts receivable (net)
|
14,374
|
12,787
|
779,192
|
445,830
|
19,155
|
4,992
|
251,986
|
689,976
|
5,800
|
3,683
|
Cuentas por Cobrar a Entidades Relacionadas / Accounts receivable from related companies
|
0
|
0
|
0
|
0
|
52,307
|
28,330
|
21,514
|
18,293
|
299,489
|
338,487
|
Otras Cuentas por Cobrar / Other accounts receivable (net)
|
10,819
|
16,688
|
21,838
|
29,244
|
6,392
|
18,636
|
165,471
|
142,343
|
25,250
|
27,171
|
Anticipos / Advances
|
0
|
0
|
0
|
0
|
0
|
0
|
9,536
|
14,274
|
0
|
0
|
Inventarios / Stocks
|
57,857
|
50,084
|
315,491
|
359,327
|
33,814
|
32,482
|
612,112
|
350,295
|
25,090
|
23,891
|
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
|
0
|
0
|
Otros Activos no Financieros / Other non financial assets
|
13,617
|
19,498
|
49,530
|
36,249
|
231
|
212
|
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
|
305
|
292
|
0
|
0
|
0
|
0
|
0
|
0
|
TOTAL ACTIVOS CORRIENTES / TOTAL CURRENT ASSETS
|
619,933
|
465,146
|
1,176,261
|
1,459,969
|
161,246
|
123,110
|
5,171,758
|
2,687,706
|
431,023
|
450,268
|
Otros Activos Financieros / Other financial assets
|
2,941
|
2,941
|
15,483
|
20,954
|
0
|
0
|
18,563
|
18,563
|
0
|
0
|
Inversiones en Subsidiarias, Negocios Conjuntos y Asociadas / Investments in subsidiaries, joint ventures and associates
|
22,519
|
22,519
|
156,059
|
147,999
|
0
|
0
|
0
|
0
|
1,069,167
|
1,070,501
|
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
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
1,527
|
558
|
Anticipos / Advances
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Inventarios
|
0
|
0
|
67,597
|
94,749
|
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)
|
742,163
|
690,658
|
3,582,219
|
3,601,678
|
156,806
|
161,927
|
3,586,970
|
3,779,692
|
267,985
|
258,774
|
Activos Intangibles Distintos de la Plusvalía / Intangible assets other than goodwill
|
507,873
|
506,646
|
9,638
|
11,577
|
11,330
|
11,380
|
2,381,751
|
2,204,284
|
476,378
|
479,613
|
Activos por Impuestos Diferidos / Deferred tax assets
|
0
|
0
|
0
|
0
|
19,376
|
17,600
|
0
|
0
|
0
|
0
|
Plusvalía / Goodwill
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Otros Activos no Financieros / Other non financial assets
|
18,253
|
20,411
|
1,837,470
|
1,535,770
|
0
|
0
|
0
|
0
|
0
|
0
|
TOTAL ACTIVOS NO CORRIENTES / TOTAL NON-CURRENT ASSETS
|
1,293,749
|
1,243,175
|
5,668,466
|
5,412,727
|
187,512
|
190,907
|
5,987,284
|
6,002,539
|
1,815,057
|
1,809,446
|
TOTAL ACTIVOS / TOTAL ASSETS
|
1,913,682
|
1,708,321
|
6,844,727
|
6,872,696
|
348,758
|
314,017
|
11,159,042
|
8,690,245
|
2,246,080
|
2,259,714
|
Otros Pasivos Financieros / Other financial liabilities
|
70,734
|
65,650
|
7,444
|
7,284
|
20,718
|
34,469
|
65,062
|
227,117
|
434,682
|
44,838
|
Cuentas por Pagar Comerciales / Trade accounts payable
|
89,316
|
85,609
|
194,176
|
243,172
|
11,369
|
12,300
|
375,265
|
295,364
|
99,328
|
118,286
|
Cuentas por Pagar a Entidades Relacionadas / Accounts payable to related companies
|
0
|
0
|
20,000
|
0
|
1,090
|
1,171
|
112,825
|
98,858
|
5,047
|
14,463
|
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 profit sharing
|
57,571
|
52,331
|
171,031
|
110,523
|
994
|
443
|
464,835
|
186,662
|
0
|
0
|
Otras Provisiones / Other provisions
|
3,877
|
3,397
|
0
|
0
|
3,564
|
3,564
|
14,582
|
15,504
|
0
|
0
|
Pasivos por Impuestos a las Ganancias / Liabilities from income tax
|
15,410
|
19,036
|
247,964
|
129,200
|
5,982
|
1,641
|
751,686
|
385,403
|
0
|
0
|
Otros Pasivos no Financieros / Other non financial liabilities
|
11,927
|
10,869
|
0
|
0
|
7,845
|
1,607
|
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
|
369,479
|
338,544
|
722,404
|
556,519
|
59,008
|
62,468
|
1,854,880
|
1,256,658
|
567,825
|
210,894
|
Otros Pasivos Financieros / Other financial liabilities
|
36,698
|
43,224
|
8,987
|
14,599
|
0
|
0
|
389,918
|
885,521
|
482,201
|
874,133
|
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
|
0
|
0
|
0
|
3,647,824
|
3,420,736
|
0
|
0
|
Otras Cuentas por Pagar / Other accounts payable
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Ingresos Diferidos / Deferred income
|
269
|
303
|
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
|
74,277
|
74,049
|
163,264
|
170,618
|
104,926
|
105,152
|
668,032
|
683,378
|
102,809
|
103,995
|
Pasivos por Impuestos Diferidos / Liabilities from deferred taxes
|
41,039
|
42,513
|
655,126
|
485,122
|
3,074
|
3,074
|
660,858
|
637,781
|
81,877
|
78,934
|
Pasivos por Impuestos Corrientes, no Corriente
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Otros Pasivos no Financieros / Other non financial liabilities
|
9,827
|
10,954
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
TOTAL PASIVOS NO CORRIENTES / TOTAL NON-CURRENT LIABILITIES
|
163,868
|
173,399
|
853,056
|
703,878
|
108,000
|
108,226
|
5,367,577
|
5,628,361
|
666,887
|
1,057,062
|
TOTAL PASIVOS / TOTAL LIABILITIES
|
533,347
|
511,943
|
1,575,460
|
1,260,397
|
167,008
|
170,694
|
7,222,457
|
6,885,019
|
1,234,712
|
1,267,956
|
Capital Emitido / Issued capital
|
453,750
|
363,000
|
321,797
|
321,797
|
6,801
|
6,801
|
446,050
|
446,050
|
1,134,301
|
1,134,301
|
Primas de Emisión / Share premium
|
0
|
0
|
61,972
|
61,972
|
0
|
0
|
0
|
0
|
0
|
0
|
Acciones de Inversión / Investment stock
|
0
|
0
|
51,847
|
51,847
|
2,886
|
2,886
|
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
|
90,750
|
72,600
|
245,000
|
245,000
|
1,360
|
1,360
|
89,210
|
89,210
|
8,082
|
986
|
Resultados Acumulados / Retained earnings
|
835,835
|
760,778
|
4,588,651
|
4,931,683
|
170,703
|
132,276
|
3,401,325
|
1,269,966
|
-130,004
|
-139,908
|
Otras Reservas de Patrimonio / Other equity reserves
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
-1,011
|
-3,621
|
TOTAL PATRIMONIO / TOTAL EQUITY
|
1,380,335
|
1,196,378
|
5,269,267
|
5,612,299
|
181,750
|
143,323
|
3,936,585
|
1,805,226
|
1,011,368
|
991,758
|
TOTAL PASIVO Y PATRIMONIO / TOTAL LIABILITIES AND EQUITY
|
1,913,682
|
1,708,321
|
6,844,727
|
6,872,696
|
348,758
|
314,017
|
11,159,042
|
8,690,245
|
2,246,080
|
2,259,714
|
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
|
1,543,599
|
1,171,451
|
3,220,857
|
2,183,057
|
209,595
|
102,536
|
6,777,541
|
2,269,570
|
361,014
|
181,261
|
Costo de Ventas / Cost of sales
|
-806,346
|
-615,819
|
-1,191,010
|
-1,228,247
|
-128,867
|
-80,646
|
-1,770,461
|
-1,191,351
|
-243,536
|
-185,859
|
Ganancia (Pérdida) Bruta / GROSS PROFIT (LOSS)
|
737,253
|
555,632
|
2,029,847
|
954,810
|
80,728
|
21,890
|
5,007,080
|
1,078,219
|
117,478
|
-4,598
|
Gastos de Ventas y Distribución / Sales and distribution expenses
|
-40,107
|
-25,949
|
-10,987
|
-11,538
|
-15,593
|
-8,385
|
-65,375
|
-44,883
|
-7,243
|
-5,668
|
Gastos de Administración / Overheads
|
-117,474
|
-89,407
|
-39,352
|
-38,570
|
-9,708
|
-9,288
|
-104,940
|
-46,268
|
-27,965
|
-21,779
|
Otros Ingresos Operativos / Other operating income
|
9,014
|
5,166
|
11,443
|
12,213
|
306
|
434
|
43,764
|
36,945
|
22,374
|
20,199
|
Otros Gastos Operativos / Other operating expenses
|
-1,006
|
-2,690
|
-46,897
|
-49,646
|
-7,479
|
-17,869
|
-88,057
|
-35,982
|
-14,978
|
-10,050
|
Otras Ganancias (Pérdidas) / Other profit (loss)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
GANANCIA (PERDIDA) OPERATIVA / PROFIT (LOSS) FROM OPERATING ACTIVITIES
|
587,680
|
442,752
|
1,944,054
|
867,269
|
48,254
|
-13,218
|
4,792,472
|
988,031
|
89,666
|
-21,896
|
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
|
-223
|
89
|
0
|
0
|
0
|
0
|
Ingresos Financieros / Financial income
|
732
|
687
|
429
|
2,397
|
0
|
2,798
|
214,709
|
2,864
|
8,627
|
12,882
|
Gastos Financieros / Financial expenses
|
-6,073
|
-44,283
|
-7,351
|
-8,066
|
-1,067
|
-1,017
|
-19,157
|
-50,994
|
-46,012
|
-32,760
|
Otros Ingresos (Gastos) de las Subsidiarias, Asociadas y Negocios Conjuntos / Other income (expense) from subsidiaries, joint ventures and associates
|
0
|
0
|
14,360
|
982
|
0
|
0
|
0
|
0
|
0
|
0
|
Diferencias de Cambio Neto / Exchange differences net
|
18,805
|
-1,180
|
48,053
|
13,389
|
6,309
|
1,885
|
222,966
|
-123,664
|
0
|
0
|
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
|
-26,392
|
-21,864
|
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
|
601,144
|
397,976
|
1,999,545
|
875,971
|
53,273
|
-9,463
|
5,210,990
|
816,237
|
25,889
|
-63,638
|
Ingreso (Gasto) por Impuesto / Income tax expenses
|
-185,938
|
-132,469
|
-868,142
|
-394,404
|
-14,846
|
1,111
|
-1,809,665
|
-306,654
|
-8,889
|
19,136
|
Ganancia (Pérdida) Neta de Operaciones Continuadas / NET PROFIT (LOSS) FROM CONTINUING OPERATIONS
|
415,206
|
265,507
|
1,131,403
|
481,567
|
38,427
|
-8,352
|
3,401,325
|
509,583
|
17,000
|
-44,502
|
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
|
415,206
|
265,507
|
1,131,403
|
481,567
|
38,427
|
-8,352
|
3,401,325
|
509,583
|
17,000
|
-44,502
|
INDICADORES FINANCIEROS / FINANCIAL RATIOS
|
30/09/2021
|
30/09/2021
|
30/09/2021
|
30/09/2021
|
30/09/2021
|
Liquidez / Liquid Ratio
|
1.68
|
|
1.63
|
|
2.73
|
|
2.79
|
|
0.76
|
|
Rotación de Activos / Gross Sales to Total Assets
|
0.81
|
|
0.47
|
|
0.60
|
|
0.61
|
|
0.16
|
|
Solvencia / Solvency
|
0.28
|
|
0.23
|
|
0.48
|
|
0.65
|
|
0.55
|
|
Deuda / Patrimonio / Debt / Equity
|
0.39
|
|
0.30
|
|
0.92
|
|
1.83
|
|
1.22
|
|
Rentabilidad sobre Ventas Netas % / Return %
|
26.90
|
|
35.13
|
|
18.33
|
|
50.19
|
|
4.71
|
|
Rentabilidad sobre Activos % / Return on Assets %
|
21.70
|
|
16.53
|
|
11.02
|
|
30.48
|
|
0.76
|
|
Rentabilidad de Patrimonio % / Return on Equity %
|
30.08
|
|
21.47
|
|
21.14
|
|
86.40
|
|
1.68
|
|
* Estados Financieros expresados en miles de US$
|
|
|
|