Estados Financieros Comparados |
Actualizado al 16 de mayo de 2025 |
ESTADOS FINANCIEROS COMPARADOS / COMPARATIVE FINANCIAL STATEMENT
|
Industriales/INDUSTRIAL
|
CIFRAS EXPRESADAS EN MILES DE SOLES
|
Empresa/Cuenta
|
Scotia Soc. Titulizadora
|
Stracon Holdings (*)
|
Tradi
|
UNACEM
|
Agroindustrias AIB
|
CIIU
|
6719-2
|
6420/7010
|
51430
|
7499
|
1513
|
ESTADO DE SITUACION FINANCIERA / STATEMENT OF FINANCIAL POSITION
|
31/03/2025
|
31/12/2024
|
31/03/2025
|
31/12/2024
|
31/03/2025
|
31/12/2024
|
31/03/2025
|
31/12/2024
|
31/03/2025
|
31/12/2024
|
Efectivo y Equivalentes al Efectivo / Cash and cash equivalent
|
5,244
|
5,083
|
12,345
|
29,106
|
139,294
|
123,683
|
50,557
|
3,906
|
6,843
|
5,912
|
Otros Activos Financieros / Other financial assets
|
0
|
0
|
1,579
|
2,000
|
27
|
27
|
0
|
0
|
0
|
0
|
Cuentas por Cobrar Comerciales / Trade accounts receivable (net)
|
47
|
58
|
9,131
|
31,947
|
97,117
|
92,668
|
274
|
273
|
39,094
|
36,508
|
Cuentas por Cobrar a Entidades Relacionadas / Accounts receivable from related companies
|
0
|
0
|
21,603
|
19,504
|
11
|
50
|
82,160
|
90,956
|
0
|
0
|
Otras Cuentas por Cobrar / Other accounts receivable (net)
|
95
|
153
|
5,828
|
3,279
|
16,754
|
9,994
|
46,720
|
46,484
|
14,871
|
16,682
|
Anticipos / Advances
|
0
|
0
|
4,204
|
4,026
|
286
|
341
|
89
|
42
|
1,427
|
418
|
Inventarios / Stocks
|
0
|
0
|
8
|
0
|
141,393
|
157,394
|
0
|
0
|
45,635
|
54,574
|
Activos Biológicos / Biological assets
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
2,280
|
3,989
|
Activos por Impuestos a las Ganancias / Assets from income tax
|
0
|
0
|
5,142
|
4,519
|
0
|
2,545
|
3,514
|
4,931
|
0
|
0
|
Otros Activos no Financieros / Other non financial assets
|
0
|
0
|
441
|
289
|
0
|
0
|
5,353
|
4,695
|
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
|
5,386
|
5,294
|
60,281
|
94,670
|
394,882
|
386,702
|
188,667
|
151,287
|
110,150
|
118,083
|
Otros Activos Financieros / Other financial assets
|
0
|
0
|
393
|
405
|
0
|
0
|
0
|
0
|
0
|
0
|
Inversiones en Subsidiarias, Negocios Conjuntos y Asociadas / Investments in subsidiaries, joint ventures and associates
|
0
|
0
|
152,613
|
145,992
|
4,201
|
4,201
|
6,273,105
|
6,219,673
|
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
|
15,285
|
14,688
|
0
|
0
|
22,484
|
22,483
|
0
|
0
|
Otras Cuentas por Cobrar / Other accounts receivable
|
0
|
0
|
7,164
|
6,324
|
3,987
|
6,042
|
29,757
|
29,756
|
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
|
1,250
|
1,375
|
0
|
0
|
0
|
0
|
Propiedades, Planta y Equipo / Property, plant and equipment (net)
|
0
|
0
|
0
|
0
|
173,039
|
173,110
|
160
|
168
|
251,273
|
252,510
|
Activos Intangibles Distintos de la Plusvalía / Intangible assets other than goodwill
|
0
|
0
|
7,271
|
7,678
|
39
|
39
|
31,785
|
32,123
|
119
|
127
|
Activos por Impuestos Diferidos / Deferred tax assets
|
18
|
17
|
2,519
|
377
|
0
|
0
|
32,319
|
31,192
|
0
|
0
|
Plusvalía / Goodwill
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Otros Activos no Financieros / Other non financial assets
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
TOTAL ACTIVOS NO CORRIENTES / TOTAL NON-CURRENT ASSETS
|
18
|
17
|
185,245
|
175,464
|
182,516
|
184,767
|
6,389,610
|
6,335,395
|
251,392
|
252,637
|
TOTAL ACTIVOS / TOTAL ASSETS
|
5,404
|
5,311
|
245,526
|
270,134
|
577,398
|
571,469
|
6,578,277
|
6,486,682
|
361,542
|
370,720
|
Otros Pasivos Financieros / Other financial liabilities
|
0
|
0
|
18,894
|
19,902
|
122,252
|
125,822
|
196,929
|
696,181
|
57,711
|
60,328
|
Cuentas por Pagar Comerciales / Trade accounts payable
|
0
|
0
|
15,486
|
15,740
|
17,939
|
22,370
|
10,467
|
14,452
|
28,209
|
40,117
|
Cuentas por Pagar a Entidades Relacionadas / Accounts payable to related companies
|
786
|
94
|
8,573
|
16,632
|
28,811
|
28,731
|
16,791
|
26,786
|
3
|
3
|
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
|
35,381
|
34,156
|
0
|
0
|
0
|
0
|
Provisión por Beneficios a los Empleados / Provisions for employee profit sharing
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Otras Provisiones / Other provisions
|
0
|
0
|
0
|
0
|
0
|
0
|
52,921
|
467
|
0
|
0
|
Pasivos por Impuestos a las Ganancias / Liabilities from income tax
|
0
|
0
|
85
|
392
|
0
|
0
|
0
|
0
|
0
|
0
|
Otros Pasivos no Financieros / Other non financial liabilities
|
0
|
0
|
1,336
|
1,346
|
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
|
942
|
318
|
54,772
|
66,082
|
216,887
|
218,934
|
312,281
|
783,830
|
94,064
|
110,310
|
Otros Pasivos Financieros / Other financial liabilities
|
0
|
0
|
100,434
|
105,281
|
0
|
0
|
858,969
|
361,752
|
10,566
|
12,659
|
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
|
0
|
0
|
1,824
|
1,801
|
2,062
|
1,379
|
0
|
0
|
0
|
0
|
Pasivos por Impuestos Diferidos / Liabilities from deferred taxes
|
0
|
0
|
77
|
77
|
38,911
|
38,911
|
0
|
0
|
17,156
|
16,011
|
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
|
0
|
0
|
104,239
|
108,382
|
40,973
|
40,290
|
862,399
|
364,543
|
27,722
|
28,670
|
TOTAL PASIVOS / TOTAL LIABILITIES
|
942
|
318
|
159,011
|
174,464
|
257,860
|
259,224
|
1,174,680
|
1,148,373
|
121,786
|
138,980
|
Capital Emitido / Issued capital
|
3,523
|
3,323
|
93,028
|
93,028
|
174,600
|
174,600
|
1,648,000
|
1,648,000
|
102,895
|
102,895
|
Primas de Emisión / Share premium
|
0
|
0
|
-13,081
|
-13,081
|
0
|
0
|
-38,019
|
-38,019
|
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
|
-39,536
|
-8,340
|
0
|
0
|
Otras Reservas de Capital / Other capital reserves
|
705
|
665
|
12,079
|
10,459
|
34,920
|
34,920
|
363,626
|
363,626
|
10,646
|
9,844
|
Resultados Acumulados / Retained earnings
|
234
|
1,005
|
11,816
|
26,471
|
49,097
|
41,804
|
3,469,526
|
3,373,042
|
28,976
|
21,688
|
Otras Reservas de Patrimonio / Other equity reserves
|
0
|
0
|
-17,327
|
-21,207
|
60,921
|
60,921
|
0
|
0
|
97,239
|
97,313
|
TOTAL PATRIMONIO / TOTAL EQUITY
|
4,462
|
4,993
|
86,515
|
95,670
|
319,538
|
312,245
|
5,403,597
|
5,338,309
|
239,756
|
231,740
|
TOTAL PASIVO Y PATRIMONIO / TOTAL LIABILITIES AND EQUITY
|
5,404
|
5,311
|
245,526
|
270,134
|
577,398
|
571,469
|
6,578,277
|
6,486,682
|
361,542
|
370,720
|
ESTADO DE RESULTADOS / INCOME STATEMENT
|
31/03/2025
|
31/03/2024
|
31/03/2025
|
31/03/2024
|
31/03/2025
|
31/03/2024
|
31/03/2025
|
31/03/2024
|
31/03/2025
|
31/03/2024
|
INGRESOS DE ACTIVIDADES ORDINARIAS / INCOME FROM REGULAR ACTIVITIES
|
510
|
477
|
15,535
|
88,625
|
142,842
|
107,675
|
175,849
|
119,309
|
75,016
|
51,561
|
Costo de Ventas / Cost of sales
|
-20
|
-22
|
-13,279
|
-81,668
|
-119,498
|
-91,263
|
0
|
0
|
-55,236
|
-37,973
|
Ganancia (Pérdida) Bruta / GROSS PROFIT (LOSS)
|
490
|
455
|
2,256
|
6,957
|
23,344
|
16,412
|
175,849
|
119,309
|
19,780
|
13,588
|
Gastos de Ventas y Distribución / Sales and distribution expenses
|
0
|
0
|
0
|
0
|
-9,526
|
-7,982
|
0
|
0
|
-6,093
|
-2,147
|
Gastos de Administración / Overheads
|
-74
|
-78
|
-3,151
|
-4,643
|
-1,880
|
-1,168
|
-27,882
|
-20,397
|
-4,804
|
-4,904
|
Otros Ingresos Operativos / Other operating income
|
37
|
43
|
0
|
0
|
254
|
481
|
3,992
|
1,652
|
608
|
73
|
Otros Gastos Operativos / Other operating expenses
|
0
|
0
|
-270
|
-355
|
0
|
0
|
-772
|
-1,221
|
-100
|
-736
|
Otras Ganancias (Pérdidas) / Other profit (loss)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
GANANCIA (PERDIDA) OPERATIVA / PROFIT (LOSS) FROM OPERATING ACTIVITIES
|
453
|
420
|
-1,165
|
1,959
|
12,192
|
7,743
|
151,187
|
99,343
|
9,391
|
5,874
|
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
|
23
|
29
|
524
|
9
|
892
|
1,446
|
539
|
2,256
|
4,475
|
6,163
|
Gastos Financieros / Financial expenses
|
-21
|
-19
|
-3,033
|
-2,766
|
-1,826
|
-2,588
|
-12,510
|
-13,095
|
-4,704
|
-7,399
|
Otros Ingresos (Gastos) de las Subsidiarias, Asociadas y Negocios Conjuntos / Other income (expense) from subsidiaries, joint ventures and associates
|
0
|
0
|
-575
|
200
|
0
|
0
|
0
|
0
|
0
|
0
|
Diferencias de Cambio Neto / Exchange differences net
|
-123
|
10
|
44
|
-874
|
-645
|
-347
|
-470
|
172
|
0
|
0
|
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
|
332
|
440
|
-4,205
|
-1,472
|
10,613
|
6,254
|
138,746
|
88,676
|
9,162
|
4,638
|
Ingreso (Gasto) por Impuesto / Income tax expenses
|
-98
|
-132
|
2,029
|
585
|
-3,320
|
-1,845
|
-9,667
|
-8,653
|
-1,145
|
-464
|
Ganancia (Pérdida) Neta de Operaciones Continuadas / NET PROFIT (LOSS) FROM CONTINUING OPERATIONS
|
234
|
308
|
-2,176
|
-887
|
7,293
|
4,409
|
129,079
|
80,023
|
8,017
|
4,174
|
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
|
234
|
308
|
-2,176
|
-887
|
7,293
|
4,409
|
129,079
|
80,023
|
8,017
|
4,174
|
INDICADORES FINANCIEROS / FINANCIAL RATIOS
|
31/03/2025
|
31/03/2025
|
31/03/2025
|
31/03/2025
|
31/03/2025
|
Liquidez / Liquid Ratio
|
5.72
|
|
1.10
|
|
1.82
|
|
0.60
|
|
1.17
|
|
Rotación de Activos / Gross Sales to Total Assets
|
0.09
|
|
0.06
|
|
0.25
|
|
0.03
|
|
0.21
|
|
Solvencia / Solvency
|
0.17
|
|
0.65
|
|
0.45
|
|
0.18
|
|
0.34
|
|
Deuda / Patrimonio / Debt / Equity
|
0.21
|
|
1.84
|
|
0.81
|
|
0.22
|
|
0.51
|
|
Rentabilidad sobre Ventas Netas % / Return %
|
45.88
|
|
-.-
|
|
5.11
|
|
73.40
|
|
10.69
|
|
Rentabilidad sobre Activos % / Return on Assets %
|
4.33
|
|
-.-
|
|
1.26
|
|
1.96
|
|
2.22
|
|
Rentabilidad de Patrimonio % / Return on Equity %
|
5.24
|
|
-.-
|
|
2.28
|
|
2.39
|
|
3.34
|
|
* Estados Financieros expresados en miles de US$
|
|
|
|