Estados Financieros Comparados |
Actualizado al 24 de mayo de 2024 |
ESTADOS FINANCIEROS COMPARADOS / COMPARATIVE FINANCIAL STATEMENT
|
Diversas/ASSORTED
|
CIFRAS EXPRESADAS EN MILES DE SOLES
|
Empresa/Cuenta
|
Grupo BVL
|
Grupo Coril Soc. Tit.
|
H2OLMOS
|
Hermes Transp. Blindados
|
INVERTUR
|
CIIU
|
6711
|
6712
|
51906
|
4923
|
5510-4
|
ESTADO DE SITUACION FINANCIERA / STATEMENT OF FINANCIAL POSITION
|
31/03/2024
|
31/12/2023
|
31/03/2024
|
31/12/2023
|
31/03/2024
|
31/12/2023
|
31/03/2024
|
31/12/2023
|
31/03/2024
|
31/12/2023
|
Efectivo y Equivalentes al Efectivo / Cash and cash equivalent
|
532
|
413
|
21,433
|
3,637
|
112,877
|
105,632
|
73,303
|
110,223
|
8,925
|
8,045
|
Otros Activos Financieros / Other financial assets
|
0
|
0
|
0
|
16,691
|
0
|
0
|
0
|
0
|
0
|
0
|
Cuentas por Cobrar Comerciales / Trade accounts receivable (net)
|
28
|
156
|
2,538
|
2,315
|
7,646
|
7,572
|
62,690
|
56,223
|
643
|
1,214
|
Cuentas por Cobrar a Entidades Relacionadas / Accounts receivable from related companies
|
7,821
|
3,811
|
0
|
0
|
945
|
943
|
3,929
|
1,272
|
0
|
0
|
Otras Cuentas por Cobrar / Other accounts receivable (net)
|
1,838
|
1,675
|
1,199
|
1,876
|
50,969
|
50,705
|
6,410
|
5,786
|
816
|
485
|
Anticipos / Advances
|
356
|
223
|
18
|
22
|
1,828
|
3,702
|
0
|
0
|
0
|
0
|
Inventarios / Stocks
|
0
|
0
|
0
|
0
|
1,674
|
1,571
|
4,645
|
4,491
|
918
|
923
|
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
|
44
|
36
|
1,685
|
1,601
|
0
|
0
|
4,279
|
3,822
|
551
|
423
|
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
|
10,619
|
6,314
|
26,873
|
26,142
|
175,939
|
170,125
|
155,256
|
181,817
|
11,853
|
11,090
|
Otros Activos Financieros / Other financial assets
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
1,622
|
1,622
|
Inversiones en Subsidiarias, Negocios Conjuntos y Asociadas / Investments in subsidiaries, joint ventures and associates
|
188,034
|
191,412
|
0
|
0
|
0
|
0
|
6,567
|
6,567
|
0
|
0
|
Cuentas por Cobrar Comerciales / Trade accounts receivable
|
0
|
0
|
864
|
803
|
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
|
854
|
369
|
18,561
|
18,373
|
183
|
183
|
250
|
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)
|
17,425
|
18,183
|
8,362
|
8,405
|
7,519
|
7,574
|
244,945
|
245,793
|
57,266
|
57,572
|
Activos Intangibles Distintos de la Plusvalía / Intangible assets other than goodwill
|
928
|
924
|
0
|
0
|
342,842
|
350,243
|
640,250
|
646,450
|
0
|
0
|
Activos por Impuestos Diferidos / Deferred tax assets
|
1,303
|
1,544
|
174
|
173
|
0
|
0
|
0
|
0
|
0
|
0
|
Plusvalía / Goodwill
|
0
|
0
|
0
|
0
|
0
|
0
|
535,986
|
535,986
|
0
|
0
|
Otros Activos no Financieros / Other non financial assets
|
75
|
75
|
271
|
352
|
0
|
0
|
0
|
0
|
1,756
|
1,747
|
TOTAL ACTIVOS NO CORRIENTES / TOTAL NON-CURRENT ASSETS
|
207,765
|
212,138
|
10,525
|
10,102
|
368,922
|
376,190
|
1,427,931
|
1,434,979
|
60,894
|
60,941
|
TOTAL ACTIVOS / TOTAL ASSETS
|
218,384
|
218,452
|
37,398
|
36,244
|
544,861
|
546,315
|
1,583,187
|
1,616,796
|
72,747
|
72,031
|
Otros Pasivos Financieros / Other financial liabilities
|
0
|
0
|
119
|
117
|
90,972
|
90,118
|
101,107
|
112,286
|
2,789
|
2,318
|
Cuentas por Pagar Comerciales / Trade accounts payable
|
994
|
1,072
|
467
|
360
|
2,621
|
2,196
|
14,630
|
13,755
|
893
|
924
|
Cuentas por Pagar a Entidades Relacionadas / Accounts payable to related companies
|
1,686
|
4,802
|
0
|
0
|
14,091
|
1,317
|
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
|
93
|
93
|
0
|
0
|
Provisión por Beneficios a los Empleados / Provisions for employee profit sharing
|
0
|
0
|
0
|
0
|
0
|
0
|
3,176
|
1,345
|
0
|
0
|
Otras Provisiones / Other provisions
|
0
|
0
|
0
|
0
|
0
|
0
|
2,583
|
2,085
|
0
|
0
|
Pasivos por Impuestos a las Ganancias / Liabilities from income tax
|
0
|
0
|
0
|
0
|
0
|
0
|
1,451
|
12,284
|
0
|
0
|
Otros Pasivos no Financieros / Other non financial liabilities
|
0
|
0
|
278
|
360
|
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
|
15,711
|
12,423
|
1,577
|
1,749
|
127,816
|
112,439
|
144,113
|
155,016
|
9,540
|
7,677
|
Otros Pasivos Financieros / Other financial liabilities
|
0
|
0
|
123
|
157
|
191,775
|
197,158
|
396,498
|
440,694
|
4,655
|
5,795
|
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
|
5,633
|
6,008
|
0
|
0
|
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
|
45
|
6
|
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
|
0
|
0
|
0
|
0
|
0
|
0
|
1,400
|
1,460
|
0
|
0
|
Pasivos por Impuestos Diferidos / Liabilities from deferred taxes
|
0
|
0
|
0
|
0
|
9,079
|
9,189
|
232,119
|
233,611
|
9,131
|
9,333
|
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
|
19,750
|
20,752
|
168
|
163
|
370,907
|
380,433
|
630,017
|
676,238
|
13,786
|
15,128
|
TOTAL PASIVOS / TOTAL LIABILITIES
|
35,461
|
33,175
|
1,745
|
1,912
|
498,723
|
492,872
|
774,130
|
831,254
|
23,326
|
22,805
|
Capital Emitido / Issued capital
|
132,894
|
132,894
|
25,012
|
25,012
|
35,923
|
35,923
|
87,250
|
87,250
|
22,925
|
22,925
|
Primas de Emisión / Share premium
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
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
|
0
|
0
|
0
|
0
|
0
|
0
|
Otras Reservas de Capital / Other capital reserves
|
30,270
|
30,270
|
3,860
|
3,860
|
4,348
|
2,884
|
543,905
|
543,905
|
4,012
|
3,842
|
Resultados Acumulados / Retained earnings
|
19,759
|
22,113
|
6,781
|
5,460
|
5,867
|
14,636
|
177,902
|
154,387
|
5,092
|
5,067
|
Otras Reservas de Patrimonio / Other equity reserves
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
17,392
|
17,392
|
TOTAL PATRIMONIO / TOTAL EQUITY
|
182,923
|
185,277
|
35,653
|
34,332
|
46,138
|
53,443
|
809,057
|
785,542
|
49,421
|
49,226
|
TOTAL PASIVO Y PATRIMONIO / TOTAL LIABILITIES AND EQUITY
|
218,384
|
218,452
|
37,398
|
36,244
|
544,861
|
546,315
|
1,583,187
|
1,616,796
|
72,747
|
72,031
|
ESTADO DE RESULTADOS / INCOME STATEMENT
|
31/03/2024
|
31/03/2023
|
31/03/2024
|
31/03/2023
|
31/03/2024
|
31/03/2023
|
31/03/2024
|
31/03/2023
|
31/03/2024
|
31/03/2023
|
INGRESOS DE ACTIVIDADES ORDINARIAS / INCOME FROM REGULAR ACTIVITIES
|
5,504
|
5,302
|
3,076
|
3,102
|
26,678
|
25,972
|
103,651
|
104,471
|
9,061
|
4,981
|
Costo de Ventas / Cost of sales
|
0
|
0
|
-759
|
-680
|
-14,607
|
-12,912
|
-58,402
|
-60,700
|
-2,003
|
-1,285
|
Ganancia (Pérdida) Bruta / GROSS PROFIT (LOSS)
|
5,504
|
5,302
|
2,317
|
2,422
|
12,071
|
13,060
|
45,249
|
43,771
|
7,058
|
3,696
|
Gastos de Ventas y Distribución / Sales and distribution expenses
|
-75
|
-52
|
-15
|
-14
|
0
|
0
|
-648
|
-651
|
-424
|
-378
|
Gastos de Administración / Overheads
|
-5,065
|
-5,606
|
-1,337
|
-748
|
-2,176
|
-2,018
|
-6,511
|
-6,625
|
-4,596
|
-3,476
|
Otros Ingresos Operativos / Other operating income
|
0
|
1
|
57
|
0
|
61
|
310
|
3,583
|
2,293
|
163
|
94
|
Otros Gastos Operativos / Other operating expenses
|
-33
|
-20
|
0
|
-19
|
0
|
0
|
-14
|
-115
|
-52
|
-42
|
Otras Ganancias (Pérdidas) / Other profit (loss)
|
10
|
0
|
181
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
GANANCIA (PERDIDA) OPERATIVA / PROFIT (LOSS) FROM OPERATING ACTIVITIES
|
341
|
-375
|
1,203
|
1,641
|
9,956
|
11,352
|
41,659
|
38,673
|
2,149
|
-106
|
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
|
7
|
10
|
0
|
0
|
Ingresos Financieros / Financial income
|
2
|
45
|
136
|
103
|
2,278
|
1,696
|
1,129
|
791
|
83
|
133
|
Gastos Financieros / Financial expenses
|
-309
|
-202
|
-9
|
-18
|
-3,989
|
-8,994
|
-10,495
|
-11,580
|
-124
|
-173
|
Otros Ingresos (Gastos) de las Subsidiarias, Asociadas y Negocios Conjuntos / Other income (expense) from subsidiaries, joint ventures and associates
|
8,525
|
8,784
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Diferencias de Cambio Neto / Exchange differences net
|
-45
|
2
|
-10
|
-331
|
249
|
243
|
149
|
-104
|
6
|
-104
|
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
|
8,514
|
8,254
|
1,320
|
1,395
|
8,494
|
4,297
|
32,449
|
27,790
|
2,114
|
-250
|
Ingreso (Gasto) por Impuesto / Income tax expenses
|
-241
|
-307
|
1
|
-183
|
-2,627
|
-1,259
|
-8,934
|
-8,779
|
-419
|
0
|
Ganancia (Pérdida) Neta de Operaciones Continuadas / NET PROFIT (LOSS) FROM CONTINUING OPERATIONS
|
8,273
|
7,947
|
1,321
|
1,212
|
5,867
|
3,038
|
23,515
|
19,011
|
1,695
|
-250
|
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
|
8,273
|
7,947
|
1,321
|
1,212
|
5,867
|
3,038
|
23,515
|
19,011
|
1,695
|
-250
|
INDICADORES FINANCIEROS / FINANCIAL RATIOS
|
31/03/2024
|
31/03/2024
|
31/03/2024
|
31/03/2024
|
31/03/2024
|
Liquidez / Liquid Ratio
|
0.68
|
|
17.04
|
|
1.38
|
|
1.08
|
|
1.24
|
|
Rotación de Activos / Gross Sales to Total Assets
|
0.03
|
|
0.08
|
|
0.05
|
|
0.07
|
|
0.12
|
|
Solvencia / Solvency
|
0.16
|
|
0.05
|
|
0.92
|
|
0.49
|
|
0.32
|
|
Deuda / Patrimonio / Debt / Equity
|
0.19
|
|
0.05
|
|
10.81
|
|
0.96
|
|
0.47
|
|
Rentabilidad sobre Ventas Netas % / Return %
|
150.31
|
|
42.95
|
|
21.99
|
|
22.69
|
|
18.71
|
|
Rentabilidad sobre Activos % / Return on Assets %
|
3.79
|
|
3.53
|
|
1.08
|
|
1.49
|
|
2.33
|
|
Rentabilidad de Patrimonio % / Return on Equity %
|
4.52
|
|
3.71
|
|
12.72
|
|
2.91
|
|
3.43
|
|
* Estados Financieros expresados en miles de US$
|
|
|
|