Estados Financieros Comparados |
Actualizado al 25 de noviembre de 2021 |
ESTADOS FINANCIEROS COMPARADOS / COMPARATIVE FINANCIAL STATEMENT
|
Servicios Públicos/PUBLIC SERVICES
|
CIFRAS EXPRESADAS EN MILES DE SOLES
|
Empresa/Cuenta
|
SHOUGESA
|
San Gabán
|
Sedapal
|
Telefónica del Perú
|
|
CIIU
|
4010
|
4010
|
4100
|
64207
|
|
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
|
|
|
Efectivo y Equivalentes al Efectivo / Cash and cash equivalent
|
84,475
|
80,574
|
14,178
|
21,188
|
1,049,292
|
1,083,021
|
948,679
|
869,917
|
|
|
Otros Activos Financieros / Other financial assets
|
0
|
0
|
41,770
|
26,887
|
0
|
11,862
|
0
|
0
|
|
|
Cuentas por Cobrar Comerciales / Trade accounts receivable (net)
|
2,243
|
1,545
|
15,271
|
16,073
|
266,329
|
310,001
|
1,031,348
|
1,217,300
|
|
|
Cuentas por Cobrar a Entidades Relacionadas / Accounts receivable from related companies
|
39,558
|
40,970
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
Otras Cuentas por Cobrar / Other accounts receivable (net)
|
59
|
28
|
12,290
|
10,326
|
38,506
|
38,869
|
221,664
|
281,695
|
|
|
Anticipos / Advances
|
2,634
|
716
|
0
|
0
|
8,938
|
3,717
|
0
|
0
|
|
|
Inventarios / Stocks
|
2,237
|
1,518
|
8,650
|
8,019
|
19,245
|
15,429
|
223,104
|
168,288
|
|
|
Activos Biológicos / Biological assets
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
Activos por Impuestos a las Ganancias / Assets from income tax
|
0
|
0
|
0
|
0
|
48,904
|
67,596
|
153,758
|
135,715
|
|
|
Otros Activos no Financieros / Other non financial assets
|
0
|
0
|
99
|
56
|
0
|
0
|
481,212
|
367,335
|
|
|
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
|
|
|
TOTAL ACTIVOS CORRIENTES / TOTAL CURRENT ASSETS
|
131,206
|
125,351
|
92,258
|
82,549
|
1,431,214
|
1,530,495
|
3,059,765
|
3,040,250
|
|
|
Otros Activos Financieros / Other financial assets
|
0
|
0
|
0
|
0
|
218,969
|
209,798
|
0
|
0
|
|
|
Inversiones en Subsidiarias, Negocios Conjuntos y Asociadas / Investments in subsidiaries, joint ventures and associates
|
0
|
0
|
0
|
0
|
0
|
0
|
248,317
|
267,553
|
|
|
Cuentas por Cobrar Comerciales / Trade accounts receivable
|
0
|
0
|
0
|
0
|
43,672
|
34,543
|
3,026
|
4,964
|
|
|
Cuentas por Cobrar a Entidades Relacionadas / Accounts receivable from related companies
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
Otras Cuentas por Cobrar / Other accounts receivable
|
0
|
0
|
1,119
|
1,109
|
227,969
|
115,792
|
100,472
|
65,158
|
|
|
Anticipos / Advances
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
Inventarios
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
Activos Biológicos / Biological assets
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
Propiedades de Inversión / Investment property
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
Propiedades, Planta y Equipo / Property, plant and equipment (net)
|
24,992
|
25,655
|
365,427
|
363,704
|
9,149,655
|
9,045,977
|
6,016,720
|
6,521,315
|
|
|
Activos Intangibles Distintos de la Plusvalía / Intangible assets other than goodwill
|
14
|
16
|
304
|
241
|
20,907
|
22,276
|
1,887,086
|
1,927,888
|
|
|
Activos por Impuestos Diferidos / Deferred tax assets
|
0
|
0
|
0
|
0
|
0
|
0
|
475,620
|
369,919
|
|
|
Plusvalía / Goodwill
|
0
|
0
|
0
|
0
|
0
|
0
|
1,215,145
|
1,215,145
|
|
|
Otros Activos no Financieros / Other non financial assets
|
0
|
0
|
386
|
386
|
1,372,761
|
1,458,793
|
321,077
|
263,207
|
|
|
TOTAL ACTIVOS NO CORRIENTES / TOTAL NON-CURRENT ASSETS
|
25,006
|
25,671
|
367,236
|
365,440
|
11,033,933
|
10,887,179
|
10,267,463
|
10,635,149
|
|
|
TOTAL ACTIVOS / TOTAL ASSETS
|
156,212
|
151,022
|
459,494
|
447,989
|
12,465,147
|
12,417,674
|
13,327,228
|
13,675,399
|
|
|
Otros Pasivos Financieros / Other financial liabilities
|
0
|
0
|
0
|
0
|
374,589
|
251,188
|
696,337
|
490,030
|
|
|
Cuentas por Pagar Comerciales / Trade accounts payable
|
11,064
|
6,854
|
6,251
|
7,064
|
122,922
|
216,929
|
1,910,082
|
1,708,191
|
|
|
Cuentas por Pagar a Entidades Relacionadas / Accounts payable to related companies
|
22,589
|
18,013
|
0
|
0
|
80,000
|
160,000
|
5,544
|
5,284
|
|
|
Otras Cuentas por Pagar / Other accounts payable
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
Ingresos Diferidos / Deferred income
|
0
|
0
|
0
|
0
|
32,688
|
2,686
|
212,295
|
178,941
|
|
|
Provisión por Beneficios a los Empleados / Provisions for employee profit sharing
|
1,430
|
1,907
|
0
|
0
|
72,098
|
67,098
|
0
|
0
|
|
|
Otras Provisiones / Other provisions
|
0
|
0
|
3,455
|
3,031
|
117,865
|
112,255
|
375,311
|
395,322
|
|
|
Pasivos por Impuestos a las Ganancias / Liabilities from income tax
|
0
|
0
|
3,354
|
0
|
0
|
0
|
2,741,915
|
2,217,840
|
|
|
Otros Pasivos no Financieros / Other non financial liabilities
|
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
|
|
|
TOTAL PASIVOS CORRIENTES / TOTAL CURRENT LIABILITIES
|
36,227
|
28,408
|
25,225
|
22,173
|
1,087,684
|
1,080,518
|
6,188,999
|
5,266,249
|
|
|
Otros Pasivos Financieros / Other financial liabilities
|
0
|
0
|
0
|
0
|
2,159,275
|
2,253,286
|
3,533,279
|
3,734,196
|
|
|
Cuentas por Pagar Comerciales / Trade accounts payable
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
Cuentas por Pagar a Entidades Relacionadas / Accounts payable to related companies
|
0
|
0
|
0
|
0
|
1,139,008
|
1,095,478
|
3,190
|
2,589
|
|
|
Otras Cuentas por Pagar / Other accounts payable
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
Ingresos Diferidos / Deferred income
|
0
|
0
|
0
|
0
|
20,477
|
40,122
|
153,724
|
141,028
|
|
|
Provisión por Beneficios a los Empleados / Provisions for employee benefits
|
913
|
921
|
0
|
0
|
26,243
|
26,243
|
0
|
0
|
|
|
Otras Provisiones / Other provisions
|
3,459
|
3,757
|
0
|
0
|
1,628,208
|
1,723,285
|
261,128
|
259,231
|
|
|
Pasivos por Impuestos Diferidos / Liabilities from deferred taxes
|
1,855
|
1,855
|
47,795
|
44,786
|
343,026
|
369,901
|
0
|
0
|
|
|
Pasivos por Impuestos Corrientes, no Corriente
|
0
|
0
|
0
|
0
|
0
|
0
|
67,656
|
78,380
|
|
|
Otros Pasivos no Financieros / Other non financial liabilities
|
2,340
|
2,361
|
0
|
0
|
1,292,556
|
1,316,875
|
0
|
0
|
|
|
TOTAL PASIVOS NO CORRIENTES / TOTAL NON-CURRENT LIABILITIES
|
8,567
|
8,894
|
47,795
|
44,786
|
6,608,793
|
6,825,190
|
4,082,429
|
4,348,066
|
|
|
TOTAL PASIVOS / TOTAL LIABILITIES
|
44,794
|
37,302
|
73,020
|
66,959
|
7,696,477
|
7,905,708
|
10,271,428
|
9,614,315
|
|
|
Capital Emitido / Issued capital
|
94,042
|
94,042
|
319,297
|
319,297
|
3,526,745
|
3,526,745
|
2,876,152
|
2,876,152
|
|
|
Primas de Emisión / Share premium
|
0
|
0
|
0
|
0
|
0
|
0
|
77,899
|
77,899
|
|
|
Acciones de Inversión / Investment stock
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
Acciones Propias en Cartera / Treasury shares
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
Otras Reservas de Capital / Other capital reserves
|
14,707
|
14,154
|
39,085
|
36,569
|
1,252,938
|
1,268,603
|
601,855
|
587,847
|
|
|
Resultados Acumulados / Retained earnings
|
2,669
|
5,524
|
28,092
|
25,164
|
-11,013
|
-283,382
|
-498,326
|
521,281
|
|
|
Otras Reservas de Patrimonio / Other equity reserves
|
0
|
0
|
0
|
0
|
0
|
0
|
-1,780
|
-2,095
|
|
|
TOTAL PATRIMONIO / TOTAL EQUITY
|
111,418
|
113,720
|
386,474
|
381,030
|
4,768,670
|
4,511,966
|
3,055,800
|
4,061,084
|
|
|
TOTAL PASIVO Y PATRIMONIO / TOTAL LIABILITIES AND EQUITY
|
156,212
|
151,022
|
459,494
|
447,989
|
12,465,147
|
12,417,674
|
13,327,228
|
13,675,399
|
|
|
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
|
|
|
INGRESOS DE ACTIVIDADES ORDINARIAS / INCOME FROM REGULAR ACTIVITIES
|
82,447
|
55,773
|
61,332
|
51,544
|
1,588,620
|
1,487,642
|
5,205,665
|
4,904,005
|
|
|
Costo de Ventas / Cost of sales
|
-75,653
|
-45,973
|
-22,302
|
-22,207
|
-981,209
|
-937,368
|
0
|
0
|
|
|
Ganancia (Pérdida) Bruta / GROSS PROFIT (LOSS)
|
6,794
|
9,800
|
39,030
|
29,337
|
607,411
|
550,274
|
5,205,665
|
4,904,005
|
|
|
Gastos de Ventas y Distribución / Sales and distribution expenses
|
0
|
0
|
-1,006
|
-977
|
-189,950
|
-185,898
|
-70,606
|
-59,599
|
|
|
Gastos de Administración / Overheads
|
-3,694
|
-3,709
|
-4,027
|
-3,998
|
-161,510
|
-146,741
|
-5,517,253
|
-5,186,303
|
|
|
Otros Ingresos Operativos / Other operating income
|
1,235
|
997
|
4,010
|
676
|
333,250
|
155,779
|
40,071
|
62,990
|
|
|
Otros Gastos Operativos / Other operating expenses
|
-661
|
-520
|
0
|
0
|
-32,165
|
-43,777
|
-36,327
|
-30,797
|
|
|
Otras Ganancias (Pérdidas) / Other profit (loss)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
GANANCIA (PERDIDA) OPERATIVA / PROFIT (LOSS) FROM OPERATING ACTIVITIES
|
3,674
|
6,568
|
38,007
|
25,038
|
557,036
|
329,637
|
-378,450
|
-309,704
|
|
|
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
|
|
|
Ingresos Financieros / Financial income
|
181
|
964
|
156
|
664
|
24,309
|
40,737
|
28,242
|
40,950
|
|
|
Gastos Financieros / Financial expenses
|
-135
|
-149
|
-6
|
0
|
-197,917
|
-126,150
|
-253,088
|
-262,945
|
|
|
Otros Ingresos (Gastos) de las Subsidiarias, Asociadas y Negocios Conjuntos / Other income (expense) from subsidiaries, joint ventures and associates
|
0
|
0
|
0
|
0
|
0
|
0
|
-11,478
|
-2,463
|
|
|
Diferencias de Cambio Neto / Exchange differences net
|
1,053
|
601
|
530
|
300
|
-83,137
|
-69,349
|
13,032
|
-12,747
|
|
|
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
|
|
|
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
|
|
|
GANANCIA (PERDIDA) ANTES DE IMPUESTOS / PRE-INCOME TAX RESULT
|
4,773
|
7,984
|
38,687
|
26,002
|
300,291
|
174,875
|
-601,742
|
-546,909
|
|
|
Ingreso (Gasto) por Impuesto / Income tax expenses
|
-2,104
|
-2,920
|
-10,595
|
-7,727
|
-60,180
|
-71,810
|
-417,865
|
46,569
|
|
|
Ganancia (Pérdida) Neta de Operaciones Continuadas / NET PROFIT (LOSS) FROM CONTINUING OPERATIONS
|
2,669
|
5,064
|
28,092
|
18,275
|
240,111
|
103,065
|
-1,019,607
|
-500,340
|
|
|
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
|
|
|
GANANCIA (PERDIDA) NETA DEL EJERCICIO / NET PROFIT (LOSS) FOR THE PERIOD
|
2,669
|
5,064
|
28,092
|
18,275
|
240,111
|
103,065
|
-1,019,607
|
-500,340
|
|
|
INDICADORES FINANCIEROS / FINANCIAL RATIOS
|
30/09/2021
|
30/09/2021
|
30/09/2021
|
30/09/2021
|
|
Liquidez / Liquid Ratio
|
3.62
|
|
3.66
|
|
1.32
|
|
0.49
|
|
|
Rotación de Activos / Gross Sales to Total Assets
|
0.53
|
|
0.13
|
|
0.13
|
|
0.39
|
|
|
Solvencia / Solvency
|
0.29
|
|
0.16
|
|
0.62
|
|
0.77
|
|
|
Deuda / Patrimonio / Debt / Equity
|
0.40
|
|
0.19
|
|
1.61
|
|
3.36
|
|
|
Rentabilidad sobre Ventas Netas % / Return %
|
3.24
|
|
45.80
|
|
15.11
|
|
-.-
|
|
|
Rentabilidad sobre Activos % / Return on Assets %
|
1.71
|
|
6.11
|
|
1.93
|
|
-.-
|
|
|
Rentabilidad de Patrimonio % / Return on Equity %
|
2.40
|
|
7.27
|
|
5.04
|
|
-.-
|
|
|
* Estados Financieros expresados en miles de US$
|
|
|
|