| Estados Financieros Comparados |
Actualizado al 17 de marzo de 2026 |
|
ESTADOS FINANCIEROS COMPARADOS / COMPARATIVE FINANCIAL STATEMENT
|
Diversas/ASSORTED
|
|
CIFRAS EXPRESADAS EN MILES DE SOLES
|
|
Empresa/Cuenta
|
Paramonga
|
San Jacinto
|
AI Inversiones Palo Alto
|
Activo Inmob. Peruano
|
Adm. Jockey Plaza
|
|
CIIU
|
1542
|
1110
|
|
6599
|
6810
|
|
ESTADO DE SITUACION FINANCIERA / STATEMENT OF FINANCIAL POSITION
|
31/12/2025
|
31/12/2024
|
31/12/2025
|
31/12/2024
|
31/12/2025
|
31/12/2024
|
31/12/2025
|
31/12/2024
|
31/12/2025
|
31/12/2024
|
|
Efectivo y Equivalentes al Efectivo / Cash and cash equivalent
|
8,252
|
5,637
|
2,799
|
3,958
|
166
|
115
|
1,123
|
12,091
|
54,966
|
102,676
|
|
Otros Activos Financieros / Other financial assets
|
65,414
|
78,445
|
0
|
0
|
0
|
0
|
122
|
0
|
74,173
|
12,183
|
|
Cuentas por Cobrar Comerciales / Trade accounts receivable (net)
|
15,877
|
19,005
|
19,323
|
41,854
|
0
|
0
|
0
|
0
|
36,315
|
40,213
|
|
Cuentas por Cobrar a Entidades Relacionadas / Accounts receivable from related companies
|
154,793
|
161,311
|
523
|
141
|
0
|
4,138
|
53,100
|
53,932
|
21,057
|
14,226
|
|
Otras Cuentas por Cobrar / Other accounts receivable (net)
|
6,605
|
3,211
|
14,087
|
11,015
|
534
|
450
|
402
|
5
|
10,268
|
819
|
|
Anticipos / Advances
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Inventarios / Stocks
|
11,155
|
20,151
|
71,400
|
59,592
|
0
|
0
|
0
|
0
|
71
|
97
|
|
Activos Biológicos / Biological assets
|
67,523
|
67,799
|
86,250
|
75,783
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Activos por Impuestos a las Ganancias / Assets from income tax
|
0
|
0
|
0
|
0
|
0
|
0
|
542
|
968
|
0
|
0
|
|
Otros Activos no Financieros / Other non financial assets
|
1,010
|
3,509
|
2,163
|
3,095
|
0
|
0
|
34
|
0
|
3,154
|
2,374
|
|
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
|
330,629
|
359,068
|
196,545
|
195,438
|
700
|
4,703
|
55,323
|
66,996
|
200,004
|
172,588
|
|
Otros Activos Financieros / Other financial assets
|
118
|
0
|
0
|
0
|
1
|
0
|
0
|
0
|
8,709
|
0
|
|
Inversiones en Subsidiarias, Negocios Conjuntos y Asociadas / Investments in subsidiaries, joint ventures and associates
|
803
|
793
|
97,597
|
101,599
|
226,508
|
227,034
|
2,411,926
|
1,654,629
|
216,163
|
185,040
|
|
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
|
25,917
|
29,977
|
22,670
|
0
|
0
|
0
|
213,236
|
334,936
|
47,063
|
102,463
|
|
Otras Cuentas por Cobrar / Other accounts receivable
|
233
|
504
|
0
|
0
|
0
|
0
|
0
|
0
|
14,479
|
16,520
|
|
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
|
131,482
|
150,773
|
10,643
|
10,130
|
0
|
0
|
0
|
0
|
1,285,056
|
1,399,940
|
|
Propiedades, Planta y Equipo / Property, plant and equipment (net)
|
1,617,747
|
1,666,124
|
368,127
|
372,190
|
0
|
0
|
0
|
0
|
7,347
|
7,226
|
|
Activos Intangibles Distintos de la Plusvalía / Intangible assets other than goodwill
|
1,367
|
1,717
|
901
|
389
|
0
|
0
|
0
|
0
|
5,150
|
5,321
|
|
Activos por Impuestos Diferidos / Deferred tax assets
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
23
|
0
|
0
|
|
Plusvalía / Goodwill
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Otros Activos no Financieros / Other non financial assets
|
8,251
|
8,255
|
517
|
524
|
0
|
0
|
0
|
0
|
381
|
1,888
|
|
TOTAL ACTIVOS NO CORRIENTES / TOTAL NON-CURRENT ASSETS
|
1,785,918
|
1,858,143
|
500,455
|
484,832
|
226,509
|
227,034
|
2,625,162
|
1,989,588
|
1,584,348
|
1,718,398
|
|
TOTAL ACTIVOS / TOTAL ASSETS
|
2,116,547
|
2,217,211
|
697,000
|
680,270
|
227,209
|
231,737
|
2,680,485
|
2,056,584
|
1,784,352
|
1,890,986
|
|
Otros Pasivos Financieros / Other financial liabilities
|
168,136
|
141,416
|
200,293
|
115,744
|
0
|
4,138
|
50,590
|
51,963
|
80,319
|
142,881
|
|
Cuentas por Pagar Comerciales / Trade accounts payable
|
22,623
|
29,438
|
30,891
|
26,452
|
81
|
200
|
498
|
342
|
15,789
|
14,477
|
|
Cuentas por Pagar a Entidades Relacionadas / Accounts payable to related companies
|
508
|
467
|
795
|
710
|
0
|
0
|
0
|
66
|
11
|
150
|
|
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
|
4,928
|
4,756
|
|
Provisión por Beneficios a los Empleados / Provisions for employee profit sharing
|
0
|
0
|
6,681
|
10,357
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Otras Provisiones / Other provisions
|
17,551
|
28,384
|
5,825
|
4,570
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Pasivos por Impuestos a las Ganancias / Liabilities from income tax
|
0
|
6,785
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Otros Pasivos no Financieros / Other non financial liabilities
|
936
|
936
|
0
|
0
|
0
|
0
|
559
|
4
|
41,537
|
21,991
|
|
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
|
232,630
|
232,674
|
253,425
|
165,861
|
118
|
4,338
|
52,717
|
53,457
|
174,776
|
197,726
|
|
Otros Pasivos Financieros / Other financial liabilities
|
178,024
|
192,128
|
47,279
|
60,081
|
0
|
0
|
184,639
|
234,935
|
488,721
|
498,423
|
|
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
|
7,797
|
19,331
|
1,275
|
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
|
6,982
|
8,308
|
|
Provisión por Beneficios a los Empleados / Provisions for employee benefits
|
0
|
0
|
104
|
104
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Otras Provisiones / Other provisions
|
0
|
0
|
5,238
|
5,238
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Pasivos por Impuestos Diferidos / Liabilities from deferred taxes
|
442,437
|
461,391
|
37,147
|
35,291
|
0
|
0
|
61
|
0
|
217,618
|
246,023
|
|
Pasivos por Impuestos Corrientes, no Corriente
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Otros Pasivos no Financieros / Other non financial liabilities
|
2,165
|
2,187
|
0
|
0
|
0
|
0
|
0
|
0
|
234,109
|
298,167
|
|
TOTAL PASIVOS NO CORRIENTES / TOTAL NON-CURRENT LIABILITIES
|
624,833
|
658,350
|
102,166
|
121,411
|
1,275
|
0
|
184,700
|
234,935
|
957,369
|
1,059,930
|
|
TOTAL PASIVOS / TOTAL LIABILITIES
|
857,463
|
891,024
|
355,591
|
287,272
|
1,393
|
4,338
|
237,417
|
288,392
|
1,132,145
|
1,257,656
|
|
Capital Emitido / Issued capital
|
332,710
|
332,710
|
284,533
|
284,533
|
343,791
|
343,791
|
391,040
|
391,040
|
206,526
|
206,526
|
|
Primas de Emisión / Share premium
|
0
|
0
|
0
|
0
|
0
|
0
|
-125,514
|
-125,514
|
0
|
0
|
|
Acciones de Inversión / Investment stock
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Acciones Propias en Cartera / Treasury shares
|
-884
|
-884
|
0
|
0
|
0
|
0
|
-203
|
-203
|
0
|
0
|
|
Otras Reservas de Capital / Other capital reserves
|
41,235
|
41,235
|
44,745
|
37,843
|
-8,038
|
-8,038
|
117,521
|
117,548
|
41,305
|
41,305
|
|
Resultados Acumulados / Retained earnings
|
886,023
|
953,126
|
11,652
|
70,014
|
-109,413
|
-107,834
|
2,059,980
|
1,385,077
|
404,376
|
385,499
|
|
Otras Reservas de Patrimonio / Other equity reserves
|
0
|
0
|
479
|
608
|
-524
|
-520
|
244
|
244
|
0
|
0
|
|
TOTAL PATRIMONIO / TOTAL EQUITY
|
1,259,084
|
1,326,187
|
341,409
|
392,998
|
225,816
|
227,399
|
2,443,068
|
1,768,192
|
652,207
|
633,330
|
|
TOTAL PASIVO Y PATRIMONIO / TOTAL LIABILITIES AND EQUITY
|
2,116,547
|
2,217,211
|
697,000
|
680,270
|
227,209
|
231,737
|
2,680,485
|
2,056,584
|
1,784,352
|
1,890,986
|
|
ESTADO DE RESULTADOS / INCOME STATEMENT
|
31/12/2025
|
31/12/2024
|
31/12/2025
|
31/12/2024
|
31/12/2025
|
31/12/2024
|
31/12/2025
|
31/12/2024
|
31/12/2025
|
31/12/2024
|
|
INGRESOS DE ACTIVIDADES ORDINARIAS / INCOME FROM REGULAR ACTIVITIES
|
323,061
|
371,577
|
236,291
|
267,896
|
0
|
0
|
0
|
0
|
370,957
|
363,578
|
|
Costo de Ventas / Cost of sales
|
-213,123
|
-222,505
|
-188,283
|
-187,902
|
0
|
0
|
0
|
0
|
-168,994
|
-127,255
|
|
Ganancia (Pérdida) Bruta / GROSS PROFIT (LOSS)
|
109,938
|
149,072
|
48,008
|
79,994
|
0
|
0
|
0
|
0
|
201,963
|
236,323
|
|
Gastos de Ventas y Distribución / Sales and distribution expenses
|
-8,264
|
-9,568
|
-6,387
|
-6,618
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Gastos de Administración / Overheads
|
-28,963
|
-45,522
|
-26,510
|
-15,631
|
-1,050
|
-499
|
-998
|
-2,144
|
-21,639
|
-26,872
|
|
Otros Ingresos Operativos / Other operating income
|
16,062
|
11,867
|
10,355
|
19,044
|
0
|
0
|
512
|
220
|
5,995
|
24,718
|
|
Otros Gastos Operativos / Other operating expenses
|
-12,067
|
-22,124
|
-794
|
-617
|
0
|
0
|
-135
|
0
|
-17,798
|
-22,109
|
|
Otras Ganancias (Pérdidas) / Other profit (loss)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
GANANCIA (PERDIDA) OPERATIVA / PROFIT (LOSS) FROM OPERATING ACTIVITIES
|
76,706
|
83,725
|
24,672
|
76,172
|
-1,050
|
-499
|
-621
|
-1,924
|
168,521
|
212,060
|
|
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
|
8,209
|
21,076
|
2,963
|
1,149
|
0
|
0
|
24,899
|
32,511
|
11,339
|
11,030
|
|
Gastos Financieros / Financial expenses
|
-22,663
|
-23,865
|
-14,612
|
-12,359
|
0
|
0
|
-18,245
|
-22,424
|
-69,080
|
-78,172
|
|
Otros Ingresos (Gastos) de las Subsidiarias, Asociadas y Negocios Conjuntos / Other income (expense) from subsidiaries, joint ventures and associates
|
0
|
0
|
-3,819
|
26,961
|
-2,108
|
-5,131
|
670,458
|
203,279
|
0
|
0
|
|
Diferencias de Cambio Neto / Exchange differences net
|
-14,153
|
-262
|
1,772
|
-374
|
53
|
-1
|
172
|
-784
|
55,404
|
-9,897
|
|
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
|
-19,895
|
-28,308
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
GANANCIA (PERDIDA) ANTES DE IMPUESTOS / PRE-INCOME TAX RESULT
|
28,204
|
52,366
|
10,976
|
91,549
|
-3,105
|
-5,631
|
676,663
|
210,658
|
61,107
|
57,833
|
|
Ingreso (Gasto) por Impuesto / Income tax expenses
|
0
|
0
|
-9,136
|
-22,533
|
0
|
0
|
-1,760
|
-2,768
|
-20,830
|
-22,693
|
|
Ganancia (Pérdida) Neta de Operaciones Continuadas / NET PROFIT (LOSS) FROM CONTINUING OPERATIONS
|
28,204
|
52,366
|
1,840
|
69,016
|
-3,105
|
-5,631
|
674,903
|
207,890
|
40,277
|
35,140
|
|
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
|
28,204
|
52,366
|
1,840
|
69,016
|
-3,105
|
-5,631
|
674,903
|
207,890
|
40,277
|
35,140
|
|
INDICADORES FINANCIEROS / FINANCIAL RATIOS
|
31/12/2025
|
31/12/2025
|
31/12/2025
|
31/12/2025
|
31/12/2025
|
|
Liquidez / Liquid Ratio
|
1.42
|
|
0.78
|
|
5.93
|
|
1.05
|
|
1.14
|
|
|
Rotación de Activos / Gross Sales to Total Assets
|
0.15
|
|
0.34
|
|
0.00
|
|
0.00
|
|
0.21
|
|
|
Solvencia / Solvency
|
0.41
|
|
0.51
|
|
0.01
|
|
0.09
|
|
0.63
|
|
|
Deuda / Patrimonio / Debt / Equity
|
0.68
|
|
1.04
|
|
0.01
|
|
0.10
|
|
1.74
|
|
|
Rentabilidad sobre Ventas Netas % / Return %
|
8.73
|
|
0.78
|
|
n.d.
|
|
n.d.
|
|
10.86
|
|
|
Rentabilidad sobre Activos % / Return on Assets %
|
1.33
|
|
0.26
|
|
-.-
|
|
25.18
|
|
2.26
|
|
|
Rentabilidad de Patrimonio % / Return on Equity %
|
2.24
|
|
0.54
|
|
-.-
|
|
27.63
|
|
6.18
|
|
|
* Estados Financieros expresados en miles de US$
|
|
|
|