| Estados Financieros Comparados |
Actualizado al 10 de marzo de 2025 |
|
ESTADOS FINANCIEROS COMPARADOS / COMPARATIVE FINANCIAL STATEMENT
|
Bancos Y Financieras/BANKS
|
|
CIFRAS EXPRESADAS EN MILES DE SOLES
|
|
Empresa/Cuenta
|
CRAC Los Andes
|
Caja Cusco
|
Caja Huancayo
|
Citibank Perú
|
Compartamos Banco
|
|
CIIU
|
|
6599
|
65994
|
65197
|
6711
|
|
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
|
|
DISPONIBLE / FUNDS AVAILABLE
|
54,712
|
79,846
|
520,504
|
625,068
|
955,417
|
822,276
|
2,058,247
|
2,727,217
|
396,253
|
553,849
|
|
FONDOS INTERBANCARIOS / INTER-BANK FUNDS
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
INVERSIONES A VALOR RAZONABLE CON CAMBIOS EN RESULTADOS / FINANCIAL INVESTMENTS AT REASONABLE VALUE WITH EARNINGS CHANGES
|
0
|
0
|
0
|
0
|
0
|
0
|
988,736
|
603,110
|
0
|
0
|
|
INVERSIONES DISPONIBLES PARA LA VENTA / FINANCIAL AVAILABLE FOR SALE
|
201
|
322
|
699,604
|
226,179
|
394,832
|
364,973
|
2,237,696
|
2,393,375
|
367,428
|
322,108
|
|
INVERSIONES A VENCIMIENTO / HELD TO MATURITY INVESTMENTS
|
6,585
|
4,358
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
CARTERA DE CREDITOS / LOANS PORTFOLIO
|
562,551
|
518,013
|
5,285,347
|
5,037,563
|
8,219,153
|
7,619,737
|
1,596,965
|
1,990,247
|
3,989,961
|
3,924,248
|
|
DERIVADOS PARA NEGOCIACIÓN / Financial Derivatives for trading purposes
|
0
|
0
|
0
|
0
|
0
|
0
|
56,646
|
95,837
|
0
|
0
|
|
DERIVADOS DE COBERTURA / Financial Derivatives for hedging purposes
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
CUENTAS POR COBRAR / ACCOUNTS RECEIVABLE
|
5,218
|
5,303
|
16,794
|
15,200
|
27,297
|
18,424
|
23,352
|
17,308
|
52,885
|
37,054
|
|
BIENES REALIZABLES RECIBIDOS EN PAGO, ADJUDICADOS / REALIZABLE ASSETS REC. IN PAYMENT, FORECLOSED OR NO LONGER IN USE
|
109
|
112
|
2
|
0
|
865
|
1,622
|
0
|
0
|
0
|
0
|
|
PARTICIPACIONES / PROFIT SHARING
|
0
|
0
|
1,825
|
1,749
|
4,554
|
4,363
|
0
|
0
|
19,209
|
18,847
|
|
Subsidiarias / Subsidiaries
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
19,209
|
18,847
|
|
Asociadas y participaciones en negocios conjuntos / Associates and interest in joint ventures
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Otras / Other
|
0
|
0
|
1,825
|
1,749
|
4,554
|
4,363
|
0
|
0
|
0
|
0
|
|
INMUEBLES, MOBILIARIO Y EQUIPO (NETO) / INMOVABLE PROPERTY, MOVABLE PROPERTY AND EQUIPMENT (NET)
|
10,829
|
11,135
|
103,537
|
106,990
|
90,672
|
87,000
|
30,648
|
33,984
|
57,291
|
45,288
|
|
ACTIVO INTANGIBLE DISTINTO DE LA PLUSVALIA / INTANGIBLE ASSET DIFFERENT FROM GOODWILL
|
6,681
|
2,748
|
4,719
|
5,666
|
17,876
|
9,487
|
2,490
|
1,815
|
48,714
|
39,099
|
|
PLUSVALIA / GOODWILL
|
2,272
|
2,272
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
IMPUESTOS CORRIENTES / CURRENT TAX
|
7,038
|
7,980
|
0
|
16,819
|
25,189
|
25,840
|
112,098
|
68,257
|
8,387
|
10,904
|
|
IMPUESTO A LA RENTA DIFERIDO / DEFERRED INCOME TAX
|
11,938
|
13,893
|
55,816
|
43,608
|
53,908
|
47,720
|
4,746
|
9,770
|
44,245
|
45,295
|
|
ACTIVOS NO CORRIENTES MANTENIDOS PARA LA VENTA / NON-CURRENT ASSETS HELD FOR SALE
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
OTROS ACTIVOS / OTHER ASSETS (NET)
|
10,391
|
8,967
|
18,555
|
21,125
|
20,126
|
10,251
|
2,055,199
|
684,082
|
35,596
|
36,341
|
|
TOTAL DEL ACTIVO / TOTAL ASSETS
|
678,525
|
654,949
|
6,706,703
|
6,099,967
|
9,809,889
|
9,011,693
|
9,166,823
|
8,625,002
|
5,019,969
|
5,033,033
|
|
OBLIGACIONES CON EL PUBLICO / OBLIGATIONS WITH THE PUBLIC
|
556,508
|
562,892
|
5,298,150
|
4,498,974
|
7,312,289
|
6,746,581
|
4,391,930
|
4,933,344
|
2,937,987
|
2,863,723
|
|
FONDOS INTERBANCARIOS / INTER-BANK FUNDS
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
74,213
|
0
|
0
|
|
DEPÓSITOS DE EMPRESAS DEL SISTEMA FINANCIERO Y ORGANISMOS FINANCIEROS INTERNACIONALES / DEPOSITS FROM FINANC. SYSTEM INST. AND INT. FINANC. ORG.
|
0
|
0
|
602
|
63,938
|
37,287
|
38,123
|
1,019,596
|
1,294,153
|
11
|
19
|
|
ADEUDOS Y OBLIGACIONES FINANCIERAS / FINANCIAL DEBTS AND OBLIGATIONS
|
4,461
|
8,256
|
552,644
|
696,846
|
1,319,265
|
1,238,763
|
64,222
|
102,316
|
1,002,147
|
1,213,326
|
|
DERIVADOS PARA NEGOCIACIÓN / FINANCIAL DERIVATIVES FOR TRADING PURPOSES
|
0
|
0
|
0
|
0
|
0
|
0
|
61,953
|
140,086
|
0
|
0
|
|
DERIVADOS DE COBERTURA / FINANCIAL DERIVATIVES FOR HEDGING PURPOSES
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
CUENTAS POR PAGAR / ACCOUNTS PAYABLE
|
7,295
|
5,237
|
68,374
|
142,652
|
100,686
|
134,496
|
280,591
|
108,939
|
99,287
|
81,271
|
|
PROVISIONES / PROVISIONS
|
321
|
452
|
571
|
1,102
|
2,943
|
4,548
|
14,124
|
16,336
|
1,000
|
404
|
|
IMPUESTOS CORRIENTES / CURRENT TAX
|
0
|
0
|
13,438
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
IMPUESTO A LA RENTA DIFERIDO / DEFERRED INCOME TAX
|
0
|
0
|
3,314
|
3,247
|
0
|
0
|
0
|
0
|
0
|
0
|
|
OTROS PASIVOS / OTHER LIABILITIES
|
870
|
1,010
|
28,514
|
38,369
|
15,959
|
13,078
|
2,145,327
|
759,244
|
19,979
|
18,064
|
|
TOTAL DEL PASIVO / TOTAL LIABILITIES
|
569,455
|
577,847
|
5,965,607
|
5,445,128
|
8,788,429
|
8,175,589
|
7,977,743
|
7,428,631
|
4,060,411
|
4,176,807
|
|
Capital social / Capital stock
|
73,817
|
73,817
|
503,000
|
479,917
|
797,668
|
677,087
|
443,175
|
443,175
|
749,670
|
646,209
|
|
Capital adicional / Additional capital
|
70,593
|
34,175
|
171
|
171
|
0
|
0
|
17,130
|
17,130
|
449
|
449
|
|
Acciones Propias en Cartera / Treasury shares
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Reservas / Reserves
|
0
|
0
|
131,060
|
125,930
|
98,837
|
92,235
|
269,214
|
269,214
|
105,659
|
94,072
|
|
Resultados Acumulados / Retained earnings
|
-30,890
|
-31,910
|
0
|
-1,846
|
0
|
0
|
2
|
423,137
|
0
|
0
|
|
Resultado Neto del Ejercicio / Net profits for fiscal year
|
-4,450
|
1,020
|
108,765
|
53,140
|
124,724
|
66,016
|
421,289
|
0
|
103,503
|
115,048
|
|
Ajustes al Patrimonio / Adjustments to equity
|
0
|
0
|
-1,900
|
-2,473
|
231
|
766
|
38,270
|
43,715
|
277
|
448
|
|
TOTAL DEL PATRIMONIO / TOTAL EQUITY
|
109,070
|
77,102
|
741,096
|
654,839
|
1,021,460
|
836,104
|
1,189,080
|
1,196,371
|
959,558
|
856,226
|
|
TOTAL DEL PASIVO Y PATRIMONIO / TOTAL LIABILITIES AND NET EQUITY
|
678,525
|
654,949
|
6,706,703
|
6,099,967
|
9,809,889
|
9,011,693
|
9,166,823
|
8,625,002
|
5,019,969
|
5,033,033
|
|
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
|
|
TOTAL INGRESOS POR INTERESES / TOTAL INTEREST INCOME
|
172,364
|
158,094
|
1,098,185
|
898,543
|
1,628,138
|
1,485,802
|
440,948
|
475,361
|
1,487,868
|
1,253,269
|
|
TOTAL GASTOS POR INTERESES / TOTAL FINANCIAL EXPENSES
|
-42,036
|
-38,652
|
-307,722
|
-288,211
|
-478,884
|
-467,009
|
-31,776
|
-41,063
|
-266,201
|
-265,920
|
|
MARGEN FINANCIERO BRUTO / GROSS FINANCIAL MARGIN
|
130,328
|
119,442
|
790,463
|
610,332
|
1,149,254
|
1,018,793
|
409,172
|
434,298
|
1,221,667
|
987,349
|
|
(-) Provisiones para créditos directos / (-) Provisions for non-collection of direct loans
|
-47,466
|
-38,650
|
-247,172
|
-192,365
|
-389,755
|
-363,244
|
2,122
|
-1,512
|
-501,636
|
-334,203
|
|
MARGEN FINANCIERO NETO / NET FINANCIAL MARGIN
|
82,862
|
80,792
|
543,291
|
417,967
|
759,499
|
655,549
|
411,294
|
432,786
|
720,031
|
653,146
|
|
INGRESOS POR SERVICIOS FINANCIEROS / FINANCIAL SERVICES INCOME
|
8,431
|
6,957
|
57,664
|
42,944
|
97,742
|
94,318
|
190,391
|
168,112
|
150,941
|
153,192
|
|
GASTOS POR SERVICIOS FINANCIEROS / FINANCIAL SERVICES EXPENSES
|
-4,809
|
-4,174
|
-37,089
|
-39,254
|
-74,868
|
-62,557
|
-31,293
|
-24,332
|
-48,127
|
-46,104
|
|
MARGEN FINANCIERO NETO DE INGRESOS Y GASTOS POR SERVICIOS FINANCIEROS / NET FINANCIAL MARGIN OF FINANCIAL SERVICES RELATED INCOME AND EXPENSES
|
86,484
|
83,575
|
563,866
|
421,657
|
782,373
|
687,310
|
570,392
|
576,566
|
822,845
|
760,234
|
|
RESULTADO POR OPERACIONES FINANCIERAS (ROF) / RESULTS FROM FINANCIAL OPERATIONS
|
47
|
-79
|
1,224
|
1,627
|
3,432
|
9,311
|
217,055
|
147,472
|
-874
|
6,268
|
|
MARGEN OPERACIONAL / OPERATING MARGIN
|
86,531
|
83,496
|
565,090
|
423,284
|
785,805
|
696,621
|
787,447
|
724,038
|
821,971
|
766,502
|
|
Gastos de Personal y Directorio / Personnel and directors' expenses
|
-59,066
|
-51,359
|
-284,950
|
-242,967
|
-404,119
|
-397,005
|
-122,785
|
-102,483
|
-477,879
|
-425,804
|
|
Gastos por Servicios Recibidos de Terceros / Third party service expenses
|
-23,924
|
-22,691
|
-111,025
|
-92,649
|
-184,249
|
-182,905
|
-88,521
|
-83,030
|
-159,742
|
-158,961
|
|
Impuestos y Contribuciones / Taxes and levies
|
-476
|
-430
|
-5,848
|
-5,243
|
-5,852
|
-5,480
|
-23,290
|
-19,752
|
-2,679
|
-2,204
|
|
DEPRECIACIONES Y AMORTIZACIONES / DEPRECIATION AND AMORTIZATION
|
-2,333
|
-2,374
|
-13,787
|
-12,183
|
-25,357
|
-21,628
|
-4,846
|
-4,844
|
-29,971
|
-25,506
|
|
MARGEN OPERACIONAL NETO / NET OPERATING MARGIN
|
732
|
6,642
|
149,480
|
70,242
|
166,228
|
89,603
|
548,005
|
513,929
|
151,700
|
154,027
|
|
Provisiones para créditos indirectos / Provisions for indirect loans
|
0
|
0
|
-24
|
-14
|
1,211
|
-205
|
2,851
|
-3,261
|
0
|
0
|
|
Provisiones para Incobrabilidad de cuentas por cobrar / Provisions for non-collectable accounts receivable
|
0
|
0
|
-737
|
15
|
-229
|
-72
|
159
|
-846
|
-4,115
|
-2,991
|
|
Provisión para bienes realizable, recibidos en pago, recuperados y adjudicados y otros / Provisions for realizable assets received in payment, recovered and adjudicated, and others
|
-16
|
72
|
-1
|
0
|
-910
|
558
|
0
|
0
|
0
|
0
|
|
Provisión para activos no corrientes mantenidos para la venta / Provisions for non-current assets held for sale
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Deterioro de inversiones / Impairment of investments
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Deterioro de inmuebles, mobiliario y equipo / Impairment of immovable property, furniture and equipment
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Deterioro de activos intangibles / Impairment of intangible assets
|
-121
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Provisiones para litigios y demandas / Provisions for litigation and complaints
|
-155
|
-86
|
-586
|
-865
|
-723
|
-4,214
|
-1,179
|
-292
|
-810
|
-117
|
|
Otras provisiones / Others Provisions
|
0
|
0
|
0
|
0
|
0
|
0
|
-46
|
0
|
0
|
0
|
|
RESULTADO DE OPERACIÓN / OPERATING PROFITS
|
440
|
6,628
|
148,132
|
69,378
|
165,577
|
85,670
|
549,790
|
509,530
|
146,775
|
150,919
|
|
Otros ingresos y egresos / Other income and expenses
|
-2,935
|
-3,464
|
-2,178
|
5,145
|
3,769
|
5,393
|
11,599
|
25,324
|
-6,574
|
8,132
|
|
RESULTADO DEL EJERCICIO ANTES DE IMPUESTO A LA RENTA / RESULTS BEFORE INCOME TAX
|
-2,495
|
3,164
|
145,954
|
74,523
|
169,346
|
91,063
|
561,389
|
534,854
|
140,201
|
159,051
|
|
IMPUESTO A LA RENTA / INCOME TAX
|
-1,955
|
-2,144
|
-37,189
|
-21,383
|
-44,622
|
-25,047
|
-140,100
|
-111,719
|
-36,698
|
-44,003
|
|
RESULTADO NETO DEL EJERCICIO / PERIOD'S NET PROFIT (LOSS)
|
-4,450
|
1,020
|
108,765
|
53,140
|
124,724
|
66,016
|
421,289
|
423,135
|
103,503
|
115,048
|
|
INDICADORES FINANCIEROS / FINANCIAL RATIOS
|
31/12/2024
|
31/12/2024
|
31/12/2024
|
31/12/2024
|
31/12/2024
|
|
Liquidez / Liquid Ratio
|
71.52
|
|
230.21
|
|
98.01
|
|
0.49
|
|
8.08
|
|
|
Disponible %
|
8.06
|
|
7.76
|
|
9.74
|
|
22.45
|
|
7.89
|
|
|
Solvencia / Solvency
|
7.71
|
|
9.41
|
|
9.80
|
|
11.20
|
|
4.75
|
|
|
Eficiencia y Gestión %
|
59.76
|
|
46.95
|
|
46.87
|
|
37.96
|
|
47.18
|
|
|
Intermediación Financiera %
|
96.91
|
|
95.19
|
|
94.13
|
|
68.58
|
|
91.16
|
|
|
Rentabilidad sobre Activos % / Return on Assets %
|
-.-
|
|
1.62
|
|
1.27
|
|
4.60
|
|
2.06
|
|
|
Rentabilidad de Patrimonio % / Return on Equity %
|
-.-
|
|
14.68
|
|
12.21
|
|
35.43
|
|
10.79
|
|
|
* Estados Financieros expresados en miles de US$
|
|
|
|