Estados Financieros Comparados |
Actualizado al 10 de marzo de 2025 |
ESTADOS FINANCIEROS COMPARADOS / COMPARATIVE FINANCIAL STATEMENT
|
Otras Instituciones/INSTITUTIONS
|
CIFRAS EXPRESADAS EN MILES DE SOLES
|
Empresa/Cuenta
|
Volcan (*)
|
Andean Crown SAF ((*) (**))
|
Anka SAFI
|
El Dorado Asset Manag. (**)
|
Grupo Coril SAF (**)
|
CIIU
|
1320
|
6599
|
6599
|
6630
|
6599
|
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
|
64,915
|
30,006
|
528
|
298
|
466
|
370
|
1,329
|
1,540
|
12,909
|
6,152
|
Otros Activos Financieros / Other financial assets
|
948
|
487
|
43
|
163
|
0
|
0
|
829
|
777
|
0
|
1,013
|
Cuentas por Cobrar Comerciales / Trade accounts receivable (net)
|
17,821
|
5,989
|
0
|
89
|
1,240
|
2,701
|
513
|
51
|
2,566
|
1,638
|
Cuentas por Cobrar a Entidades Relacionadas / Accounts receivable from related companies
|
462,409
|
454,717
|
189
|
2
|
0
|
0
|
0
|
0
|
0
|
0
|
Otras Cuentas por Cobrar / Other accounts receivable (net)
|
26,477
|
25,953
|
59
|
415
|
14,511
|
6,748
|
1,742
|
847
|
1,911
|
534
|
Anticipos / Advances
|
0
|
0
|
0
|
0
|
0
|
18
|
0
|
0
|
0
|
0
|
Inventarios / Stocks
|
19,202
|
19,808
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
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
|
0
|
0
|
5
|
0
|
0
|
0
|
61
|
28
|
1,895
|
22
|
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
|
591,772
|
536,960
|
824
|
967
|
16,217
|
9,837
|
4,474
|
3,243
|
19,281
|
9,359
|
Otros Activos Financieros / Other financial assets
|
0
|
0
|
0
|
0
|
167
|
0
|
0
|
0
|
0
|
0
|
Inversiones en Subsidiarias, Negocios Conjuntos y Asociadas / Investments in subsidiaries, joint ventures and associates
|
833,584
|
1,051,484
|
0
|
0
|
0
|
0
|
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
|
0
|
0
|
0
|
0
|
0
|
0
|
Otras Cuentas por Cobrar / Other accounts receivable
|
13,715
|
13,897
|
33
|
32
|
1,645
|
5,068
|
0
|
0
|
0
|
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)
|
288,708
|
297,364
|
187
|
112
|
272
|
265
|
80
|
92
|
171
|
253
|
Activos Intangibles Distintos de la Plusvalía / Intangible assets other than goodwill
|
368,348
|
301,263
|
0
|
0
|
19
|
0
|
2
|
3
|
7
|
9
|
Activos por Impuestos Diferidos / Deferred tax assets
|
0
|
0
|
42
|
16
|
3
|
6
|
0
|
0
|
84
|
54
|
Plusvalía / Goodwill
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Otros Activos no Financieros / Other non financial assets
|
0
|
0
|
429
|
554
|
0
|
0
|
0
|
0
|
0
|
0
|
TOTAL ACTIVOS NO CORRIENTES / TOTAL NON-CURRENT ASSETS
|
1,504,355
|
1,664,008
|
691
|
714
|
2,106
|
5,339
|
82
|
95
|
262
|
316
|
TOTAL ACTIVOS / TOTAL ASSETS
|
2,096,127
|
2,200,968
|
1,515
|
1,681
|
18,323
|
15,176
|
4,556
|
3,338
|
19,543
|
9,675
|
Otros Pasivos Financieros / Other financial liabilities
|
35,449
|
131,008
|
120
|
106
|
7,564
|
10,115
|
0
|
0
|
71
|
67
|
Cuentas por Pagar Comerciales / Trade accounts payable
|
100,817
|
148,213
|
11
|
172
|
266
|
806
|
184
|
0
|
579
|
240
|
Cuentas por Pagar a Entidades Relacionadas / Accounts payable to related companies
|
180,576
|
187,300
|
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 profit sharing
|
0
|
0
|
17
|
71
|
0
|
0
|
0
|
0
|
191
|
144
|
Otras Provisiones / Other provisions
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Pasivos por Impuestos a las Ganancias / Liabilities from income tax
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Otros Pasivos no Financieros / Other non financial liabilities
|
0
|
0
|
0
|
0
|
0
|
0
|
551
|
497
|
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
|
371,514
|
494,734
|
251
|
450
|
9,137
|
12,811
|
1,828
|
1,411
|
1,536
|
1,290
|
Otros Pasivos Financieros / Other financial liabilities
|
708,512
|
665,408
|
422
|
471
|
630
|
724
|
0
|
0
|
24
|
94
|
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
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Otras Provisiones / Other provisions
|
99,754
|
140,434
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Pasivos por Impuestos Diferidos / Liabilities from deferred taxes
|
39,532
|
11,827
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
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
|
847,798
|
817,669
|
422
|
471
|
630
|
799
|
0
|
0
|
24
|
94
|
TOTAL PASIVOS / TOTAL LIABILITIES
|
1,219,312
|
1,312,403
|
673
|
921
|
9,767
|
13,610
|
1,828
|
1,411
|
1,560
|
1,384
|
Capital Emitido / Issued capital
|
774,294
|
906,680
|
552
|
552
|
9,196
|
2,196
|
1,860
|
1,860
|
3,143
|
3,143
|
Primas de Emisión / Share premium
|
0
|
0
|
0
|
0
|
128
|
128
|
3,789
|
3,729
|
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
|
0
|
0
|
54
|
48
|
0
|
0
|
0
|
0
|
629
|
629
|
Resultados Acumulados / Retained earnings
|
101,853
|
-18,237
|
236
|
160
|
-768
|
-758
|
-2,921
|
-3,662
|
14,211
|
4,519
|
Otras Reservas de Patrimonio / Other equity reserves
|
668
|
122
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
TOTAL PATRIMONIO / TOTAL EQUITY
|
876,815
|
888,565
|
842
|
760
|
8,556
|
1,566
|
2,728
|
1,927
|
17,983
|
8,291
|
TOTAL PASIVO Y PATRIMONIO / TOTAL LIABILITIES AND EQUITY
|
2,096,127
|
2,200,968
|
1,515
|
1,681
|
18,323
|
15,176
|
4,556
|
3,338
|
19,543
|
9,675
|
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
|
574,088
|
530,017
|
819
|
559
|
2,757
|
12,673
|
3,346
|
2,131
|
22,594
|
14,434
|
Costo de Ventas / Cost of sales
|
-367,275
|
-388,442
|
0
|
0
|
0
|
0
|
0
|
0
|
-2,518
|
-1,834
|
Ganancia (Pérdida) Bruta / GROSS PROFIT (LOSS)
|
206,813
|
141,575
|
819
|
559
|
2,757
|
12,673
|
3,346
|
2,131
|
20,076
|
12,600
|
Gastos de Ventas y Distribución / Sales and distribution expenses
|
-18,855
|
-20,126
|
0
|
0
|
-145
|
-132
|
0
|
0
|
-3,473
|
-1,541
|
Gastos de Administración / Overheads
|
-51,675
|
-39,136
|
-1,108
|
-985
|
-2,953
|
-4,636
|
-2,648
|
-2,194
|
-3,430
|
-2,072
|
Otros Ingresos Operativos / Other operating income
|
121,593
|
29,674
|
218
|
162
|
426
|
1,820
|
0
|
0
|
118
|
58
|
Otros Gastos Operativos / Other operating expenses
|
-8,332
|
-169,091
|
0
|
0
|
-1,679
|
-9,288
|
0
|
0
|
0
|
0
|
Otras Ganancias (Pérdidas) / Other profit (loss)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
GANANCIA (PERDIDA) OPERATIVA / PROFIT (LOSS) FROM OPERATING ACTIVITIES
|
249,544
|
-57,104
|
-71
|
-264
|
-1,594
|
437
|
698
|
-63
|
13,291
|
9,045
|
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
|
152
|
63
|
0
|
0
|
0
|
0
|
0
|
0
|
Ingresos Financieros / Financial income
|
33,539
|
37,196
|
54
|
298
|
2,753
|
687
|
1
|
61
|
421
|
436
|
Gastos Financieros / Financial expenses
|
-84,804
|
-73,915
|
-48
|
-17
|
-1,058
|
-1,385
|
0
|
0
|
-6
|
-13
|
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
|
0
|
0
|
0
|
0
|
Diferencias de Cambio Neto / Exchange differences net
|
-2,566
|
5,696
|
1
|
-1
|
32
|
-4
|
18
|
-141
|
74
|
-277
|
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
|
195,713
|
-88,127
|
88
|
79
|
133
|
-265
|
717
|
-143
|
13,780
|
9,191
|
Ingreso (Gasto) por Impuesto / Income tax expenses
|
-75,623
|
15,426
|
-6
|
-19
|
0
|
-190
|
0
|
0
|
-4,088
|
-2,723
|
Ganancia (Pérdida) Neta de Operaciones Continuadas / NET PROFIT (LOSS) FROM CONTINUING OPERATIONS
|
120,090
|
-72,701
|
82
|
60
|
133
|
-455
|
717
|
-143
|
9,692
|
6,468
|
Ganancia (Pérdida) procedente de Operaciones Discontinuadas, neta de Impuesto / Profit (loss) from discontinued operations, net of income tax
|
0
|
0
|
0
|
0
|
0
|
6
|
0
|
0
|
0
|
0
|
GANANCIA (PERDIDA) NETA DEL EJERCICIO / NET PROFIT (LOSS) FOR THE PERIOD
|
120,090
|
-72,701
|
82
|
60
|
133
|
-449
|
717
|
-143
|
9,692
|
6,468
|
INDICADORES FINANCIEROS / FINANCIAL RATIOS
|
31/12/2024
|
31/12/2024
|
31/12/2024
|
31/12/2024
|
31/12/2024
|
Liquidez / Liquid Ratio
|
1.59
|
|
3.28
|
|
1.77
|
|
2.45
|
|
12.55
|
|
Rotación de Activos / Gross Sales to Total Assets
|
0.27
|
|
0.54
|
|
0.15
|
|
0.73
|
|
1.16
|
|
Solvencia / Solvency
|
0.58
|
|
0.44
|
|
0.53
|
|
0.40
|
|
0.08
|
|
Deuda / Patrimonio / Debt / Equity
|
1.39
|
|
0.80
|
|
1.14
|
|
0.67
|
|
0.09
|
|
Rentabilidad sobre Ventas Netas % / Return %
|
20.92
|
|
10.01
|
|
4.82
|
|
21.43
|
|
42.90
|
|
Rentabilidad sobre Activos % / Return on Assets %
|
5.73
|
|
5.41
|
|
0.73
|
|
15.74
|
|
49.59
|
|
Rentabilidad de Patrimonio % / Return on Equity %
|
13.70
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9.74
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1.55
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26.28
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53.90
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* Estados Financieros expresados en miles de US$
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** Estados Financieros de Sociedades Administradoras de Fondos de Inversión o Fondos Mutuos de Inversión en Valores, cuyas cuotas o unidades de participación se encuentran inscritas en Rueda de Bolsa.
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