Estados Financieros Comparados |
Actualizado al 10 de marzo de 2025 |
ESTADOS FINANCIEROS COMPARADOS / COMPARATIVE FINANCIAL STATEMENT
|
Mineras/MINING
|
CIFRAS EXPRESADAS EN MILES DE SOLES
|
Empresa/Cuenta
|
Buenaventura (*)
|
Cerro Verde (*)
|
El Brocal (*)
|
Fosfatos del Pacífico
|
Minera Corona (*)
|
CIIU
|
1320
|
1310
|
1320
|
1421
|
2302
|
ESTADO DE SITUACION FINANCIERA / STATEMENT OF FINANCIAL POSITION
|
31/12/2024
|
31/12/2023
|
31/12/2024
|
31/12/2023
|
31/12/2024
|
31/12/2023
|
31/12/2024
|
31/12/2023
|
31/12/2024
|
31/12/2023
|
Efectivo y Equivalentes al Efectivo / Cash and cash equivalent
|
266,865
|
68,945
|
689,677
|
509,616
|
109,854
|
91,826
|
2,164
|
3,671
|
9,203
|
8,178
|
Otros Activos Financieros / Other financial assets
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Cuentas por Cobrar Comerciales / Trade accounts receivable (net)
|
130,027
|
99,759
|
10
|
30
|
60,291
|
78,571
|
0
|
0
|
13,900
|
9,899
|
Cuentas por Cobrar a Entidades Relacionadas / Accounts receivable from related companies
|
1,210
|
1,792
|
502,565
|
580,985
|
881
|
315
|
23
|
305
|
56,108
|
47,272
|
Otras Cuentas por Cobrar / Other accounts receivable (net)
|
49,329
|
28,002
|
8,554
|
8,373
|
8,906
|
17,771
|
195
|
168
|
5,357
|
3,070
|
Anticipos / Advances
|
2,269
|
4,654
|
7,314
|
7,773
|
106
|
1,761
|
0
|
0
|
0
|
0
|
Inventarios / Stocks
|
42,440
|
38,331
|
638,868
|
643,507
|
24,860
|
32,292
|
0
|
0
|
19,987
|
12,471
|
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
|
13,056
|
0
|
0
|
0
|
0
|
0
|
0
|
3,456
|
8,304
|
Otros Activos no Financieros / Other non financial assets
|
5,406
|
15,827
|
28,853
|
39,143
|
8,945
|
8,225
|
16
|
27
|
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
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
TOTAL ACTIVOS CORRIENTES / TOTAL CURRENT ASSETS
|
497,546
|
270,366
|
1,875,841
|
1,789,427
|
213,843
|
230,761
|
2,398
|
4,171
|
108,011
|
89,194
|
Otros Activos Financieros / Other financial assets
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Inversiones en Subsidiarias, Negocios Conjuntos y Asociadas / Investments in subsidiaries, joint ventures and associates
|
2,184,794
|
2,116,280
|
0
|
0
|
1,852
|
1,628
|
0
|
0
|
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
|
1,825
|
2,192
|
0
|
0
|
0
|
35,542
|
Otras Cuentas por Cobrar / Other accounts receivable
|
539,598
|
558,107
|
0
|
0
|
7,066
|
7,662
|
0
|
0
|
0
|
0
|
Anticipos / Advances
|
0
|
0
|
8,336
|
7,233
|
0
|
0
|
0
|
0
|
0
|
0
|
Inventarios
|
0
|
0
|
264,004
|
302,204
|
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)
|
1,091,000
|
845,579
|
5,580,816
|
5,528,663
|
456,372
|
435,661
|
0
|
0
|
107,625
|
114,637
|
Activos Intangibles Distintos de la Plusvalía / Intangible assets other than goodwill
|
0
|
0
|
6,779
|
9,121
|
0
|
0
|
1,232
|
579
|
42,371
|
30,075
|
Activos por Impuestos Diferidos / Deferred tax assets
|
82,217
|
115,651
|
0
|
0
|
0
|
5,139
|
0
|
0
|
0
|
0
|
Plusvalía / Goodwill
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Otros Activos no Financieros / Other non financial assets
|
24,572
|
25,497
|
298,685
|
294,262
|
218
|
267
|
96
|
84
|
0
|
0
|
TOTAL ACTIVOS NO CORRIENTES / TOTAL NON-CURRENT ASSETS
|
3,923,824
|
3,663,023
|
6,158,620
|
6,141,483
|
467,333
|
452,549
|
1,328
|
663
|
149,996
|
180,254
|
TOTAL ACTIVOS / TOTAL ASSETS
|
4,421,370
|
3,933,389
|
8,034,461
|
7,930,910
|
681,176
|
683,310
|
3,726
|
4,834
|
258,007
|
269,448
|
Otros Pasivos Financieros / Other financial liabilities
|
2,474
|
3,326
|
9,447
|
9,909
|
493
|
25,292
|
0
|
26
|
2,832
|
4,085
|
Cuentas por Pagar Comerciales / Trade accounts payable
|
193,995
|
124,375
|
283,807
|
281,747
|
85,374
|
88,412
|
460
|
679
|
38,509
|
21,118
|
Cuentas por Pagar a Entidades Relacionadas / Accounts payable to related companies
|
36,512
|
32,029
|
5,623
|
3,468
|
201
|
3,450
|
1,409
|
1,413
|
0
|
228
|
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
|
36,055
|
25,584
|
107,841
|
107,914
|
10,055
|
10,370
|
0
|
0
|
6,832
|
4,624
|
Otras Provisiones / Other provisions
|
35,633
|
60,483
|
7,011
|
2,773
|
12,566
|
41,079
|
0
|
0
|
5,440
|
3,506
|
Pasivos por Impuestos a las Ganancias / Liabilities from income tax
|
8,057
|
0
|
88,307
|
29,513
|
1,556
|
6,021
|
0
|
0
|
758
|
357
|
Otros Pasivos no Financieros / Other non financial liabilities
|
0
|
0
|
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
|
0
|
0
|
TOTAL PASIVOS CORRIENTES / TOTAL CURRENT LIABILITIES
|
327,099
|
261,124
|
527,450
|
462,038
|
117,158
|
182,902
|
2,493
|
2,616
|
63,730
|
50,438
|
Otros Pasivos Financieros / Other financial liabilities
|
581,719
|
574,821
|
41,176
|
49,683
|
397
|
48,515
|
0
|
0
|
0
|
25,000
|
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
|
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
|
0
|
0
|
0
|
0
|
Provisión por Beneficios a los Empleados / Provisions for employee benefits
|
12,806
|
6,477
|
3,793
|
1,116
|
211
|
191
|
0
|
0
|
0
|
0
|
Otras Provisiones / Other provisions
|
109,057
|
84,507
|
247,427
|
272,820
|
136,744
|
53,211
|
96
|
203
|
13,611
|
16,501
|
Pasivos por Impuestos Diferidos / Liabilities from deferred taxes
|
0
|
0
|
414,915
|
460,151
|
10,654
|
0
|
0
|
0
|
2,554
|
2,764
|
Pasivos por Impuestos Corrientes, no Corriente
|
0
|
0
|
16,215
|
4,728
|
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
|
703,582
|
665,805
|
723,526
|
788,498
|
148,006
|
101,917
|
96
|
203
|
22,067
|
50,121
|
TOTAL PASIVOS / TOTAL LIABILITIES
|
1,030,681
|
926,929
|
1,250,976
|
1,250,536
|
265,164
|
284,819
|
2,589
|
2,819
|
85,797
|
100,559
|
Capital Emitido / Issued capital
|
750,497
|
750,497
|
990,659
|
990,659
|
329,586
|
329,586
|
2,053
|
2,622
|
10,210
|
10,210
|
Primas de Emisión / Share premium
|
218,450
|
218,450
|
0
|
0
|
23,166
|
23,166
|
0
|
0
|
0
|
0
|
Acciones de Inversión / Investment stock
|
791
|
791
|
0
|
0
|
13,459
|
13,459
|
0
|
0
|
1,309
|
1,309
|
Acciones Propias en Cartera / Treasury shares
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Otras Reservas de Capital / Other capital reserves
|
195,436
|
195,269
|
208,856
|
208,922
|
16,502
|
12,891
|
0
|
0
|
2,042
|
2,042
|
Resultados Acumulados / Retained earnings
|
2,225,611
|
1,841,549
|
5,583,970
|
5,480,793
|
33,299
|
19,389
|
-916
|
-607
|
158,649
|
155,328
|
Otras Reservas de Patrimonio / Other equity reserves
|
-96
|
-96
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
TOTAL PATRIMONIO / TOTAL EQUITY
|
3,390,689
|
3,006,460
|
6,783,485
|
6,680,374
|
416,012
|
398,491
|
1,137
|
2,015
|
172,210
|
168,889
|
TOTAL PASIVO Y PATRIMONIO / TOTAL LIABILITIES AND EQUITY
|
4,421,370
|
3,933,389
|
8,034,461
|
7,930,910
|
681,176
|
683,310
|
3,726
|
4,834
|
258,007
|
269,448
|
ESTADO DE RESULTADOS / INCOME STATEMENT
|
31/12/2024
|
31/12/2023
|
31/12/2024
|
31/12/2023
|
31/12/2024
|
31/12/2023
|
31/12/2024
|
31/12/2023
|
31/12/2024
|
31/12/2023
|
INGRESOS DE ACTIVIDADES ORDINARIAS / INCOME FROM REGULAR ACTIVITIES
|
665,978
|
360,248
|
4,238,322
|
4,143,228
|
437,897
|
432,616
|
0
|
0
|
127,337
|
107,871
|
Costo de Ventas / Cost of sales
|
-459,382
|
-343,094
|
-2,588,779
|
-2,563,519
|
-321,000
|
-346,619
|
0
|
0
|
-104,401
|
-90,614
|
Ganancia (Pérdida) Bruta / GROSS PROFIT (LOSS)
|
206,596
|
17,154
|
1,649,543
|
1,579,709
|
116,897
|
85,997
|
0
|
0
|
22,936
|
17,257
|
Gastos de Ventas y Distribución / Sales and distribution expenses
|
-11,841
|
-7,011
|
-145,771
|
-158,244
|
-12,503
|
-11,457
|
-49
|
-205
|
-3,222
|
-3,022
|
Gastos de Administración / Overheads
|
-46,618
|
-41,491
|
0
|
0
|
-8,457
|
-9,781
|
-2,695
|
-3,111
|
-12,219
|
-10,577
|
Otros Ingresos Operativos / Other operating income
|
127,172
|
85,407
|
5,414
|
3,406
|
18,278
|
21,309
|
0
|
0
|
14,004
|
12,377
|
Otros Gastos Operativos / Other operating expenses
|
-76,487
|
-64,878
|
-23,688
|
-91,219
|
-40,740
|
-34,932
|
-1,854
|
-687
|
-16,323
|
-15,184
|
Otras Ganancias (Pérdidas) / Other profit (loss)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
GANANCIA (PERDIDA) OPERATIVA / PROFIT (LOSS) FROM OPERATING ACTIVITIES
|
198,822
|
-10,819
|
1,485,498
|
1,333,652
|
73,475
|
51,136
|
-4,598
|
-4,003
|
5,176
|
851
|
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
|
5,735
|
3,619
|
40,623
|
36,285
|
4,714
|
2,866
|
100
|
340
|
4,624
|
4,753
|
Gastos Financieros / Financial expenses
|
-52,291
|
-104,401
|
-9,552
|
-67,118
|
-6,715
|
-7,397
|
0
|
-4
|
-3,641
|
-4,140
|
Otros Ingresos (Gastos) de las Subsidiarias, Asociadas y Negocios Conjuntos / Other income (expense) from subsidiaries, joint ventures and associates
|
327,354
|
150,248
|
0
|
0
|
127
|
-79
|
0
|
0
|
0
|
0
|
Diferencias de Cambio Neto / Exchange differences net
|
-8,366
|
17,856
|
1,162
|
20,476
|
-133
|
381
|
18
|
-15
|
-430
|
-105
|
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
|
471,254
|
56,503
|
1,517,731
|
1,323,295
|
71,468
|
46,907
|
-4,480
|
-3,682
|
5,729
|
1,359
|
Ingreso (Gasto) por Impuesto / Income tax expenses
|
-67,543
|
-29,800
|
-564,554
|
-544,331
|
-36,135
|
-15,453
|
0
|
0
|
-2,408
|
1,862
|
Ganancia (Pérdida) Neta de Operaciones Continuadas / NET PROFIT (LOSS) FROM CONTINUING OPERATIONS
|
403,711
|
26,703
|
953,177
|
778,964
|
35,333
|
31,454
|
-4,480
|
-3,682
|
3,321
|
3,221
|
Ganancia (Pérdida) procedente de Operaciones Discontinuadas, neta de Impuesto / Profit (loss) from discontinued operations, net of income tax
|
-1,022
|
-6,848
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
GANANCIA (PERDIDA) NETA DEL EJERCICIO / NET PROFIT (LOSS) FOR THE PERIOD
|
402,689
|
19,855
|
953,177
|
778,964
|
35,333
|
31,454
|
-4,480
|
-3,682
|
3,321
|
3,221
|
INDICADORES FINANCIEROS / FINANCIAL RATIOS
|
31/12/2024
|
31/12/2024
|
31/12/2024
|
31/12/2024
|
31/12/2024
|
Liquidez / Liquid Ratio
|
1.52
|
|
3.56
|
|
1.83
|
|
0.96
|
|
1.69
|
|
Rotación de Activos / Gross Sales to Total Assets
|
0.15
|
|
0.53
|
|
0.64
|
|
0.00
|
|
0.49
|
|
Solvencia / Solvency
|
0.23
|
|
0.16
|
|
0.39
|
|
0.69
|
|
0.33
|
|
Deuda / Patrimonio / Debt / Equity
|
0.30
|
|
0.18
|
|
0.64
|
|
2.28
|
|
0.50
|
|
Rentabilidad sobre Ventas Netas % / Return %
|
60.47
|
|
22.49
|
|
8.07
|
|
n.d.
|
|
2.61
|
|
Rentabilidad sobre Activos % / Return on Assets %
|
9.11
|
|
11.86
|
|
5.19
|
|
-.-
|
|
1.29
|
|
Rentabilidad de Patrimonio % / Return on Equity %
|
11.88
|
|
14.05
|
|
8.49
|
|
-.-
|
|
1.93
|
|
* Estados Financieros expresados en miles de US$
|
|
|
|