| Estados Financieros Comparados |
Actualizado al 16 de mayo de 2025 |
|
ESTADOS FINANCIEROS COMPARADOS / COMPARATIVE FINANCIAL STATEMENT
|
Servicios Públicos/PUBLIC SERVICES
|
|
CIFRAS EXPRESADAS EN MILES DE SOLES
|
|
Empresa/Cuenta
|
SHOUGESA
|
San Gabán
|
Telefónica del Perú
|
|
|
|
CIIU
|
4010
|
4010
|
64207
|
|
|
|
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
|
|
|
|
|
|
Efectivo y Equivalentes al Efectivo / Cash and cash equivalent
|
39,521
|
51,026
|
46,419
|
39,741
|
234,875
|
434,020
|
|
|
|
|
|
Otros Activos Financieros / Other financial assets
|
0
|
0
|
107,066
|
104,016
|
0
|
0
|
|
|
|
|
|
Cuentas por Cobrar Comerciales / Trade accounts receivable (net)
|
1,181
|
2,400
|
35,825
|
22,647
|
632,727
|
603,110
|
|
|
|
|
|
Cuentas por Cobrar a Entidades Relacionadas / Accounts receivable from related companies
|
29,281
|
13,626
|
0
|
0
|
0
|
0
|
|
|
|
|
|
Otras Cuentas por Cobrar / Other accounts receivable (net)
|
6,955
|
10,285
|
5,432
|
4,425
|
141,689
|
126,783
|
|
|
|
|
|
Anticipos / Advances
|
0
|
0
|
202
|
0
|
0
|
0
|
|
|
|
|
|
Inventarios / Stocks
|
1,659
|
1,786
|
6,964
|
6,840
|
87,979
|
146,375
|
|
|
|
|
|
Activos Biológicos / Biological assets
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
|
|
|
Activos por Impuestos a las Ganancias / Assets from income tax
|
0
|
0
|
0
|
0
|
523,811
|
536,413
|
|
|
|
|
|
Otros Activos no Financieros / Other non financial assets
|
0
|
0
|
0
|
0
|
731,239
|
687,382
|
|
|
|
|
|
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
|
|
|
|
|
|
TOTAL ACTIVOS CORRIENTES / TOTAL CURRENT ASSETS
|
78,597
|
79,123
|
201,908
|
177,669
|
2,352,320
|
2,534,083
|
|
|
|
|
|
Otros Activos Financieros / Other financial assets
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
|
|
|
Inversiones en Subsidiarias, Negocios Conjuntos y Asociadas / Investments in subsidiaries, joint ventures and associates
|
0
|
0
|
0
|
0
|
221,668
|
224,646
|
|
|
|
|
|
Cuentas por Cobrar Comerciales / Trade accounts receivable
|
0
|
0
|
0
|
0
|
1,285
|
1,365
|
|
|
|
|
|
Cuentas por Cobrar a Entidades Relacionadas / Accounts receivable from related companies
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
|
|
|
Otras Cuentas por Cobrar / Other accounts receivable
|
14,621
|
14,120
|
861
|
863
|
51,127
|
51,614
|
|
|
|
|
|
Anticipos / Advances
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
|
|
|
Inventarios
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
|
|
|
Activos Biológicos / Biological assets
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
|
|
|
Propiedades de Inversión / Investment property
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
|
|
|
Propiedades, Planta y Equipo / Property, plant and equipment (net)
|
36,672
|
37,564
|
346,559
|
348,226
|
4,165,514
|
4,359,305
|
|
|
|
|
|
Activos Intangibles Distintos de la Plusvalía / Intangible assets other than goodwill
|
0
|
6
|
1,133
|
1,108
|
1,082,998
|
1,138,838
|
|
|
|
|
|
Activos por Impuestos Diferidos / Deferred tax assets
|
0
|
0
|
0
|
0
|
359,748
|
358,600
|
|
|
|
|
|
Plusvalía / Goodwill
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
|
|
|
Otros Activos no Financieros / Other non financial assets
|
0
|
0
|
0
|
0
|
409,880
|
411,475
|
|
|
|
|
|
TOTAL ACTIVOS NO CORRIENTES / TOTAL NON-CURRENT ASSETS
|
51,293
|
51,690
|
348,553
|
350,197
|
6,607,621
|
6,861,244
|
|
|
|
|
|
TOTAL ACTIVOS / TOTAL ASSETS
|
129,890
|
130,813
|
550,461
|
527,866
|
8,959,941
|
9,395,327
|
|
|
|
|
|
Otros Pasivos Financieros / Other financial liabilities
|
0
|
0
|
0
|
0
|
2,777,737
|
1,146,028
|
|
|
|
|
|
Cuentas por Pagar Comerciales / Trade accounts payable
|
8,166
|
8,380
|
8,159
|
7,417
|
1,467,344
|
1,897,660
|
|
|
|
|
|
Cuentas por Pagar a Entidades Relacionadas / Accounts payable to related companies
|
22,802
|
22,807
|
0
|
0
|
6,823
|
6,524
|
|
|
|
|
|
Otras Cuentas por Pagar / Other accounts payable
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
|
|
|
Ingresos Diferidos / Deferred income
|
0
|
0
|
0
|
0
|
125,175
|
113,161
|
|
|
|
|
|
Provisión por Beneficios a los Empleados / Provisions for employee profit sharing
|
1,037
|
3,680
|
0
|
0
|
0
|
0
|
|
|
|
|
|
Otras Provisiones / Other provisions
|
0
|
0
|
4,599
|
4,567
|
446,400
|
419,714
|
|
|
|
|
|
Pasivos por Impuestos a las Ganancias / Liabilities from income tax
|
0
|
0
|
8,512
|
6,102
|
1,960,887
|
2,148,746
|
|
|
|
|
|
Otros Pasivos no Financieros / Other non financial liabilities
|
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
|
|
|
|
|
|
TOTAL PASIVOS CORRIENTES / TOTAL CURRENT LIABILITIES
|
34,958
|
35,956
|
94,210
|
33,701
|
6,934,206
|
5,915,694
|
|
|
|
|
|
Otros Pasivos Financieros / Other financial liabilities
|
0
|
0
|
0
|
0
|
619,323
|
2,238,143
|
|
|
|
|
|
Cuentas por Pagar Comerciales / Trade accounts payable
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
|
|
|
Cuentas por Pagar a Entidades Relacionadas / Accounts payable to related companies
|
0
|
0
|
0
|
0
|
190,703
|
63,746
|
|
|
|
|
|
Otras Cuentas por Pagar / Other accounts payable
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
|
|
|
Ingresos Diferidos / Deferred income
|
0
|
0
|
0
|
0
|
35,454
|
37,803
|
|
|
|
|
|
Provisión por Beneficios a los Empleados / Provisions for employee benefits
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
|
|
|
Otras Provisiones / Other provisions
|
2,207
|
2,441
|
0
|
0
|
415,363
|
451,066
|
|
|
|
|
|
Pasivos por Impuestos Diferidos / Liabilities from deferred taxes
|
4,309
|
4,519
|
55,633
|
55,054
|
0
|
0
|
|
|
|
|
|
Pasivos por Impuestos Corrientes, no Corriente
|
0
|
0
|
0
|
0
|
229,425
|
188,183
|
|
|
|
|
|
Otros Pasivos no Financieros / Other non financial liabilities
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
|
|
|
TOTAL PASIVOS NO CORRIENTES / TOTAL NON-CURRENT LIABILITIES
|
8,733
|
9,180
|
55,633
|
55,054
|
1,511,857
|
3,000,269
|
|
|
|
|
|
TOTAL PASIVOS / TOTAL LIABILITIES
|
43,691
|
45,136
|
149,843
|
88,755
|
8,446,063
|
8,915,963
|
|
|
|
|
|
Capital Emitido / Issued capital
|
94,042
|
94,042
|
319,297
|
319,297
|
880,610
|
830,610
|
|
|
|
|
|
Primas de Emisión / Share premium
|
0
|
0
|
0
|
0
|
284,375
|
0
|
|
|
|
|
|
Acciones de Inversión / Investment stock
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
|
|
|
Acciones Propias en Cartera / Treasury shares
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
|
|
|
Otras Reservas de Capital / Other capital reserves
|
0
|
0
|
59,549
|
52,853
|
0
|
0
|
|
|
|
|
|
Resultados Acumulados / Retained earnings
|
-16,382
|
-17,144
|
21,772
|
66,961
|
-646,641
|
-349,522
|
|
|
|
|
|
Otras Reservas de Patrimonio / Other equity reserves
|
8,539
|
8,779
|
0
|
0
|
-4,466
|
-1,724
|
|
|
|
|
|
TOTAL PATRIMONIO / TOTAL EQUITY
|
86,199
|
85,677
|
400,618
|
439,111
|
513,878
|
479,364
|
|
|
|
|
|
TOTAL PASIVO Y PATRIMONIO / TOTAL LIABILITIES AND EQUITY
|
129,890
|
130,813
|
550,461
|
527,866
|
8,959,941
|
9,395,327
|
|
|
|
|
|
ESTADO DE RESULTADOS / INCOME STATEMENT
|
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
|
34,727
|
35,164
|
41,623
|
41,828
|
1,419,813
|
1,515,067
|
|
|
|
|
|
Costo de Ventas / Cost of sales
|
-29,934
|
-33,441
|
-10,202
|
-11,715
|
0
|
0
|
|
|
|
|
|
Ganancia (Pérdida) Bruta / GROSS PROFIT (LOSS)
|
4,793
|
1,723
|
31,421
|
30,113
|
1,419,813
|
1,515,067
|
|
|
|
|
|
Gastos de Ventas y Distribución / Sales and distribution expenses
|
0
|
0
|
-603
|
-731
|
-24,994
|
-6,749
|
|
|
|
|
|
Gastos de Administración / Overheads
|
-1,740
|
-1,025
|
-2,455
|
-2,720
|
-1,661,434
|
-1,667,714
|
|
|
|
|
|
Otros Ingresos Operativos / Other operating income
|
121
|
351
|
748
|
499
|
12,552
|
12,789
|
|
|
|
|
|
Otros Gastos Operativos / Other operating expenses
|
-17
|
-14
|
0
|
0
|
-23,241
|
-12,223
|
|
|
|
|
|
Otras Ganancias (Pérdidas) / Other profit (loss)
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
|
|
|
GANANCIA (PERDIDA) OPERATIVA / PROFIT (LOSS) FROM OPERATING ACTIVITIES
|
3,157
|
1,035
|
29,111
|
27,161
|
-277,304
|
-158,830
|
|
|
|
|
|
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
|
|
|
|
|
|
Ingresos Financieros / Financial income
|
301
|
22
|
1,511
|
2,247
|
1,611
|
2,054
|
|
|
|
|
|
Gastos Financieros / Financial expenses
|
-78
|
-65
|
0
|
0
|
-132,618
|
-159,258
|
|
|
|
|
|
Otros Ingresos (Gastos) de las Subsidiarias, Asociadas y Negocios Conjuntos / Other income (expense) from subsidiaries, joint ventures and associates
|
0
|
0
|
0
|
0
|
-2,517
|
-2,285
|
|
|
|
|
|
Diferencias de Cambio Neto / Exchange differences net
|
-30
|
-1
|
263
|
18
|
-1,547
|
-5,405
|
|
|
|
|
|
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
|
|
|
|
|
|
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
|
|
|
|
|
|
GANANCIA (PERDIDA) ANTES DE IMPUESTOS / PRE-INCOME TAX RESULT
|
3,350
|
991
|
30,885
|
29,426
|
-412,375
|
-323,724
|
|
|
|
|
|
Ingreso (Gasto) por Impuesto / Income tax expenses
|
-583
|
-278
|
-9,113
|
-8,682
|
115,256
|
51,707
|
|
|
|
|
|
Ganancia (Pérdida) Neta de Operaciones Continuadas / NET PROFIT (LOSS) FROM CONTINUING OPERATIONS
|
2,767
|
713
|
21,772
|
20,744
|
-297,119
|
-272,017
|
|
|
|
|
|
Ganancia (Pérdida) procedente de Operaciones Discontinuadas, neta de Impuesto / Profit (loss) from discontinued operations, net of income tax
|
0
|
0
|
0
|
0
|
0
|
0
|
|
|
|
|
|
GANANCIA (PERDIDA) NETA DEL EJERCICIO / NET PROFIT (LOSS) FOR THE PERIOD
|
2,767
|
713
|
21,772
|
20,744
|
-297,119
|
-272,017
|
|
|
|
|
|
INDICADORES FINANCIEROS / FINANCIAL RATIOS
|
31/03/2025
|
31/03/2025
|
31/03/2025
|
|
|
|
Liquidez / Liquid Ratio
|
2.25
|
|
2.14
|
|
0.34
|
|
|
|
|
Rotación de Activos / Gross Sales to Total Assets
|
0.27
|
|
0.08
|
|
0.16
|
|
|
|
|
Solvencia / Solvency
|
0.34
|
|
0.27
|
|
0.94
|
|
|
|
|
Deuda / Patrimonio / Debt / Equity
|
0.51
|
|
0.37
|
|
16.44
|
|
|
|
|
Rentabilidad sobre Ventas Netas % / Return %
|
7.97
|
|
52.31
|
|
-.-
|
|
|
|
|
Rentabilidad sobre Activos % / Return on Assets %
|
2.13
|
|
3.96
|
|
-.-
|
|
|
|
|
Rentabilidad de Patrimonio % / Return on Equity %
|
3.21
|
|
5.43
|
|
-.-
|
|
|
|
|
* Estados Financieros expresados en miles de US$
|
|
|
|