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
|
Pesquera Exalmar (*)
|
Petroperú (*)
|
Quimpac (*)
|
Record
|
SIDERPERU
|
CIIU
|
0500
|
2320
|
2411-6
|
2899
|
2731
|
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
|
15,584
|
21,548
|
42,014
|
130,856
|
19,369
|
22,755
|
3,061
|
458
|
66,950
|
77,054
|
Otros Activos Financieros / Other financial assets
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Cuentas por Cobrar Comerciales / Trade accounts receivable (net)
|
108,419
|
100,135
|
258,155
|
219,660
|
30,328
|
27,310
|
7
|
0
|
428,096
|
426,174
|
Cuentas por Cobrar a Entidades Relacionadas / Accounts receivable from related companies
|
5,048
|
4,923
|
0
|
0
|
8,202
|
14,368
|
11,371
|
11,741
|
0
|
0
|
Otras Cuentas por Cobrar / Other accounts receivable (net)
|
24,096
|
15,762
|
399,890
|
358,680
|
14,957
|
14,268
|
2,975
|
1,817
|
13,089
|
12,847
|
Anticipos / Advances
|
2,672
|
137
|
0
|
0
|
836
|
726
|
0
|
0
|
0
|
0
|
Inventarios / Stocks
|
82,601
|
127,557
|
946,322
|
666,194
|
61,419
|
65,461
|
10,743
|
10,554
|
694,544
|
686,006
|
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
|
2,329
|
601
|
288
|
0
|
0
|
Otros Activos no Financieros / Other non financial assets
|
0
|
0
|
0
|
0
|
511
|
831
|
0
|
0
|
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
|
1,608
|
2,048
|
10,441
|
10,441
|
0
|
0
|
0
|
0
|
TOTAL ACTIVOS CORRIENTES / TOTAL CURRENT ASSETS
|
238,420
|
270,062
|
1,647,989
|
1,377,438
|
146,063
|
158,489
|
28,758
|
24,858
|
1,202,679
|
1,202,081
|
Otros Activos Financieros / Other financial assets
|
1,841
|
1,841
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Inversiones en Subsidiarias, Negocios Conjuntos y Asociadas / Investments in subsidiaries, joint ventures and associates
|
0
|
0
|
0
|
0
|
74,438
|
62,126
|
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
|
16,654
|
16,654
|
1,137,876
|
1,075,468
|
0
|
0
|
0
|
0
|
912
|
912
|
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
|
2,716
|
2,719
|
21,540
|
21,540
|
0
|
0
|
0
|
0
|
Propiedades, Planta y Equipo / Property, plant and equipment (net)
|
204,985
|
207,242
|
7,019,634
|
7,048,010
|
463,957
|
464,775
|
150,893
|
151,019
|
506,541
|
508,833
|
Activos Intangibles Distintos de la Plusvalía / Intangible assets other than goodwill
|
119,910
|
119,994
|
125,202
|
124,923
|
882
|
915
|
24
|
25
|
3,635
|
3,754
|
Activos por Impuestos Diferidos / Deferred tax assets
|
0
|
0
|
254,797
|
237,061
|
0
|
0
|
250
|
0
|
0
|
74
|
Plusvalía / Goodwill
|
113,342
|
113,342
|
0
|
0
|
8,261
|
8,261
|
0
|
0
|
0
|
0
|
Otros Activos no Financieros / Other non financial assets
|
7,017
|
7,308
|
58,357
|
58,884
|
86
|
116
|
0
|
0
|
0
|
0
|
TOTAL ACTIVOS NO CORRIENTES / TOTAL NON-CURRENT ASSETS
|
464,636
|
467,268
|
8,598,582
|
8,547,065
|
569,164
|
557,733
|
151,167
|
151,044
|
511,088
|
513,573
|
TOTAL ACTIVOS / TOTAL ASSETS
|
703,056
|
737,330
|
10,246,571
|
9,924,503
|
715,227
|
716,222
|
179,925
|
175,902
|
1,713,767
|
1,715,654
|
Otros Pasivos Financieros / Other financial liabilities
|
178,781
|
170,715
|
1,787,022
|
1,800,263
|
57,494
|
61,442
|
0
|
0
|
126,459
|
87,547
|
Cuentas por Pagar Comerciales / Trade accounts payable
|
63,606
|
95,668
|
1,660,728
|
1,237,212
|
47,893
|
55,764
|
2,495
|
3,377
|
258,619
|
296,434
|
Cuentas por Pagar a Entidades Relacionadas / Accounts payable to related companies
|
2
|
18
|
0
|
0
|
485
|
448
|
8
|
8
|
262,894
|
158,874
|
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
|
0
|
0
|
749
|
300
|
0
|
0
|
0
|
0
|
Otras Provisiones / Other provisions
|
0
|
0
|
73,965
|
77,884
|
1,982
|
1,900
|
0
|
0
|
0
|
0
|
Pasivos por Impuestos a las Ganancias / Liabilities from income tax
|
10,239
|
7,203
|
0
|
0
|
671
|
0
|
0
|
0
|
0
|
0
|
Otros Pasivos no Financieros / Other non financial liabilities
|
0
|
0
|
47,147
|
41,623
|
0
|
0
|
0
|
0
|
4,967
|
4,956
|
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
|
252,628
|
273,604
|
3,726,909
|
3,297,134
|
115,266
|
126,308
|
10,887
|
10,035
|
740,735
|
638,190
|
Otros Pasivos Financieros / Other financial liabilities
|
97,426
|
108,015
|
3,810,987
|
3,810,395
|
102,313
|
102,445
|
0
|
0
|
0
|
0
|
Cuentas por Pagar Comerciales / Trade accounts payable
|
465
|
991
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
Cuentas por Pagar a Entidades Relacionadas / Accounts payable to related companies
|
0
|
0
|
329,518
|
320,839
|
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
|
1,931
|
1,957
|
12,678
|
12,658
|
0
|
0
|
0
|
0
|
0
|
0
|
Pasivos por Impuestos Diferidos / Liabilities from deferred taxes
|
53,309
|
52,988
|
0
|
0
|
58,997
|
59,446
|
39,404
|
39,404
|
1,495
|
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
|
13,751
|
19,533
|
0
|
0
|
0
|
0
|
15,252
|
16,620
|
TOTAL PASIVOS NO CORRIENTES / TOTAL NON-CURRENT LIABILITIES
|
153,131
|
163,951
|
4,166,934
|
4,163,425
|
161,497
|
162,078
|
39,404
|
39,404
|
16,747
|
16,620
|
TOTAL PASIVOS / TOTAL LIABILITIES
|
405,759
|
437,555
|
7,893,843
|
7,460,559
|
276,763
|
288,386
|
50,291
|
49,439
|
757,482
|
654,810
|
Capital Emitido / Issued capital
|
89,772
|
89,772
|
4,292,900
|
4,292,900
|
139,131
|
139,131
|
25,630
|
25,630
|
700,000
|
700,000
|
Primas de Emisión / Share premium
|
69,721
|
69,721
|
0
|
0
|
0
|
0
|
325
|
325
|
83,000
|
83,000
|
Acciones de Inversión / Investment stock
|
0
|
0
|
0
|
0
|
23,172
|
23,172
|
9,603
|
9,603
|
0
|
0
|
Acciones Propias en Cartera / Treasury shares
|
0
|
0
|
0
|
0
|
0
|
0
|
-6,522
|
-6,522
|
0
|
0
|
Otras Reservas de Capital / Other capital reserves
|
3,609
|
3,609
|
8,724
|
8,724
|
27,046
|
27,046
|
2,181
|
2,181
|
140,000
|
100,806
|
Resultados Acumulados / Retained earnings
|
91,822
|
94,300
|
-1,948,896
|
-1,837,680
|
185,796
|
177,383
|
45,825
|
42,654
|
33,285
|
177,038
|
Otras Reservas de Patrimonio / Other equity reserves
|
42,373
|
42,373
|
0
|
0
|
63,319
|
61,104
|
52,592
|
52,592
|
0
|
0
|
TOTAL PATRIMONIO / TOTAL EQUITY
|
297,297
|
299,775
|
2,352,728
|
2,463,944
|
438,464
|
427,836
|
129,634
|
126,463
|
956,285
|
1,060,844
|
TOTAL PASIVO Y PATRIMONIO / TOTAL LIABILITIES AND EQUITY
|
703,056
|
737,330
|
10,246,571
|
9,924,503
|
715,227
|
716,222
|
179,925
|
175,902
|
1,713,767
|
1,715,654
|
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
|
149,884
|
122,992
|
980,203
|
939,358
|
66,714
|
61,964
|
4,833
|
3,765
|
535,658
|
556,255
|
Costo de Ventas / Cost of sales
|
-113,740
|
-100,884
|
-979,959
|
-964,322
|
-50,054
|
-49,191
|
-3,502
|
-3,261
|
-472,706
|
-465,604
|
Ganancia (Pérdida) Bruta / GROSS PROFIT (LOSS)
|
36,144
|
22,108
|
244
|
-24,964
|
16,660
|
12,773
|
1,331
|
504
|
62,952
|
90,651
|
Gastos de Ventas y Distribución / Sales and distribution expenses
|
-7,926
|
-6,190
|
-14,241
|
-15,927
|
-5,270
|
-4,199
|
-981
|
-1,053
|
-5,087
|
-4,998
|
Gastos de Administración / Overheads
|
-2,659
|
-3,438
|
-39,214
|
-38,014
|
-2,731
|
-2,476
|
-2,195
|
-2,660
|
-11,123
|
-10,065
|
Otros Ingresos Operativos / Other operating income
|
561
|
782
|
3,380
|
10,514
|
227
|
604
|
4,969
|
1,292
|
3,468
|
5,755
|
Otros Gastos Operativos / Other operating expenses
|
-1,496
|
-722
|
-2
|
-18
|
-775
|
-314
|
0
|
0
|
-962
|
-1,553
|
Otras Ganancias (Pérdidas) / Other profit (loss)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
GANANCIA (PERDIDA) OPERATIVA / PROFIT (LOSS) FROM OPERATING ACTIVITIES
|
24,624
|
12,540
|
-49,833
|
-68,409
|
8,111
|
6,388
|
3,124
|
-1,917
|
49,248
|
79,790
|
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
|
670
|
210
|
14,164
|
1,222
|
383
|
543
|
0
|
1
|
493
|
939
|
Gastos Financieros / Financial expenses
|
-6,135
|
-6,630
|
-95,605
|
-92,690
|
-2,325
|
-2,761
|
0
|
-182
|
-3,012
|
-6,027
|
Otros Ingresos (Gastos) de las Subsidiarias, Asociadas y Negocios Conjuntos / Other income (expense) from subsidiaries, joint ventures and associates
|
0
|
0
|
0
|
0
|
5,348
|
2,791
|
0
|
0
|
0
|
0
|
Diferencias de Cambio Neto / Exchange differences net
|
661
|
404
|
2,321
|
-1,107
|
116
|
505
|
47
|
-2
|
-1,864
|
1,535
|
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
|
19,820
|
6,524
|
-128,953
|
-160,984
|
11,633
|
7,466
|
3,171
|
-2,100
|
44,865
|
76,237
|
Ingreso (Gasto) por Impuesto / Income tax expenses
|
-5,298
|
-1,686
|
17,737
|
-22,322
|
-3,220
|
-2,016
|
0
|
0
|
-11,580
|
-22,709
|
Ganancia (Pérdida) Neta de Operaciones Continuadas / NET PROFIT (LOSS) FROM CONTINUING OPERATIONS
|
14,522
|
4,838
|
-111,216
|
-183,306
|
8,413
|
5,450
|
3,171
|
-2,100
|
33,285
|
53,528
|
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
|
14,522
|
4,838
|
-111,216
|
-183,306
|
8,413
|
5,450
|
3,171
|
-2,100
|
33,285
|
53,528
|
INDICADORES FINANCIEROS / FINANCIAL RATIOS
|
31/03/2025
|
31/03/2025
|
31/03/2025
|
31/03/2025
|
31/03/2025
|
Liquidez / Liquid Ratio
|
0.94
|
|
0.44
|
|
1.27
|
|
2.64
|
|
1.62
|
|
Rotación de Activos / Gross Sales to Total Assets
|
0.21
|
|
0.10
|
|
0.09
|
|
0.03
|
|
0.31
|
|
Solvencia / Solvency
|
0.58
|
|
0.77
|
|
0.39
|
|
0.28
|
|
0.44
|
|
Deuda / Patrimonio / Debt / Equity
|
1.36
|
|
3.36
|
|
0.63
|
|
0.39
|
|
0.79
|
|
Rentabilidad sobre Ventas Netas % / Return %
|
9.69
|
|
-.-
|
|
12.61
|
|
65.61
|
|
6.21
|
|
Rentabilidad sobre Activos % / Return on Assets %
|
2.07
|
|
-.-
|
|
1.18
|
|
1.76
|
|
1.94
|
|
Rentabilidad de Patrimonio % / Return on Equity %
|
4.88
|
|
-.-
|
|
1.92
|
|
2.45
|
|
3.48
|
|
* Estados Financieros expresados en miles de US$
|
|
|
|