| 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
|
CONCESUR
|
Centenario Des. Urbano
|
Copen Inversiones
|
Corporación Cervesur
|
Credicorp Cap Soc.Tit.
|
|
CIIU
|
6599
|
6810
|
7490
|
74990-6
|
67118
|
|
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
|
4,353
|
12,480
|
103,218
|
82,845
|
1,050
|
6,279
|
3,486
|
3,309
|
9,956
|
7,076
|
|
Otros Activos Financieros / Other financial assets
|
0
|
0
|
371
|
798
|
0
|
0
|
31,210
|
12,440
|
0
|
0
|
|
Cuentas por Cobrar Comerciales / Trade accounts receivable (net)
|
0
|
0
|
57,006
|
40,004
|
0
|
0
|
0
|
0
|
1,283
|
1,043
|
|
Cuentas por Cobrar a Entidades Relacionadas / Accounts receivable from related companies
|
10,487
|
13,097
|
0
|
55
|
7,106
|
3,281
|
139
|
10,752
|
0
|
0
|
|
Otras Cuentas por Cobrar / Other accounts receivable (net)
|
1,594
|
5,342
|
30,380
|
19,497
|
277
|
91
|
5,583
|
8,015
|
53
|
32
|
|
Anticipos / Advances
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
16
|
3
|
|
Inventarios / Stocks
|
0
|
0
|
186,221
|
219,955
|
0
|
0
|
0
|
0
|
0
|
0
|
|
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
|
0
|
0
|
0
|
130
|
0
|
|
Otros Activos no Financieros / Other non financial assets
|
0
|
0
|
0
|
0
|
0
|
0
|
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
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
TOTAL ACTIVOS CORRIENTES / TOTAL CURRENT ASSETS
|
16,434
|
30,919
|
377,196
|
363,154
|
8,433
|
9,651
|
40,418
|
34,516
|
11,438
|
8,154
|
|
Otros Activos Financieros / Other financial assets
|
0
|
0
|
1,481
|
2,113
|
0
|
0
|
307,187
|
256,813
|
0
|
0
|
|
Inversiones en Subsidiarias, Negocios Conjuntos y Asociadas / Investments in subsidiaries, joint ventures and associates
|
631,961
|
631,961
|
438,767
|
443,409
|
239,215
|
239,215
|
368,424
|
368,424
|
0
|
0
|
|
Cuentas por Cobrar Comerciales / Trade accounts receivable
|
0
|
0
|
418,074
|
408,045
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Cuentas por Cobrar a Entidades Relacionadas / Accounts receivable from related companies
|
923,564
|
827,664
|
43,024
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Otras Cuentas por Cobrar / Other accounts receivable
|
0
|
0
|
0
|
3
|
0
|
0
|
0
|
0
|
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
|
258,955
|
309,172
|
0
|
0
|
8,217
|
8,286
|
0
|
0
|
|
Propiedades, Planta y Equipo / Property, plant and equipment (net)
|
0
|
0
|
5,522
|
2,691
|
0
|
0
|
20,271
|
20,683
|
14
|
19
|
|
Activos Intangibles Distintos de la Plusvalía / Intangible assets other than goodwill
|
0
|
0
|
12,087
|
11,259
|
0
|
0
|
0
|
0
|
267
|
101
|
|
Activos por Impuestos Diferidos / Deferred tax assets
|
0
|
525
|
0
|
0
|
0
|
0
|
0
|
0
|
24
|
25
|
|
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
|
1,555,525
|
1,460,150
|
1,177,910
|
1,176,692
|
239,215
|
239,215
|
704,099
|
654,206
|
305
|
145
|
|
TOTAL ACTIVOS / TOTAL ASSETS
|
1,571,959
|
1,491,069
|
1,555,106
|
1,539,846
|
247,648
|
248,866
|
744,517
|
688,722
|
11,743
|
8,299
|
|
Otros Pasivos Financieros / Other financial liabilities
|
0
|
0
|
149,845
|
115,260
|
0
|
0
|
0
|
0
|
4
|
0
|
|
Cuentas por Pagar Comerciales / Trade accounts payable
|
24
|
15
|
79,247
|
144,125
|
27
|
54
|
0
|
0
|
0
|
0
|
|
Cuentas por Pagar a Entidades Relacionadas / Accounts payable to related companies
|
65,932
|
119,899
|
99
|
64
|
1
|
509
|
0
|
0
|
1,351
|
145
|
|
Otras Cuentas por Pagar / Other accounts payable
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Ingresos Diferidos / Deferred income
|
0
|
0
|
680
|
486
|
0
|
0
|
0
|
0
|
988
|
847
|
|
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
|
0
|
0
|
69
|
22
|
|
Pasivos por Impuestos a las Ganancias / Liabilities from income tax
|
0
|
0
|
0
|
0
|
45
|
41
|
0
|
0
|
0
|
56
|
|
Otros Pasivos no Financieros / Other non financial liabilities
|
0
|
0
|
0
|
0
|
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
|
67,670
|
120,988
|
247,515
|
268,689
|
940
|
1,438
|
7,603
|
8,024
|
2,460
|
1,432
|
|
Otros Pasivos Financieros / Other financial liabilities
|
0
|
0
|
248,067
|
229,896
|
0
|
0
|
0
|
0
|
10
|
21
|
|
Cuentas por Pagar Comerciales / Trade accounts payable
|
0
|
0
|
23,940
|
89,926
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Cuentas por Pagar a Entidades Relacionadas / Accounts payable to related companies
|
798,199
|
689,999
|
17,571
|
15,887
|
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
|
100,000
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Pasivos por Impuestos Diferidos / Liabilities from deferred taxes
|
0
|
0
|
46,838
|
25,868
|
0
|
0
|
57,415
|
43,082
|
0
|
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
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
TOTAL PASIVOS NO CORRIENTES / TOTAL NON-CURRENT LIABILITIES
|
898,199
|
689,999
|
336,416
|
361,577
|
0
|
0
|
57,415
|
43,082
|
10
|
21
|
|
TOTAL PASIVOS / TOTAL LIABILITIES
|
965,869
|
810,987
|
583,931
|
630,266
|
940
|
1,438
|
65,018
|
51,106
|
2,470
|
1,453
|
|
Capital Emitido / Issued capital
|
253,634
|
253,634
|
857,788
|
857,788
|
248,501
|
248,501
|
227,764
|
227,764
|
6,534
|
4,534
|
|
Primas de Emisión / Share premium
|
0
|
0
|
0
|
0
|
0
|
0
|
28,270
|
28,270
|
0
|
0
|
|
Acciones de Inversión / Investment stock
|
25,914
|
25,914
|
0
|
0
|
0
|
0
|
16,077
|
16,077
|
0
|
0
|
|
Acciones Propias en Cartera / Treasury shares
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Otras Reservas de Capital / Other capital reserves
|
50,727
|
50,727
|
13,083
|
11,214
|
0
|
0
|
54,673
|
54,612
|
999
|
999
|
|
Resultados Acumulados / Retained earnings
|
275,815
|
349,807
|
100,304
|
40,578
|
-1,793
|
-1,073
|
160,565
|
153,688
|
1,766
|
1,339
|
|
Otras Reservas de Patrimonio / Other equity reserves
|
0
|
0
|
0
|
0
|
0
|
0
|
192,150
|
157,205
|
-26
|
-26
|
|
TOTAL PATRIMONIO / TOTAL EQUITY
|
606,090
|
680,082
|
971,175
|
909,580
|
246,708
|
247,428
|
679,499
|
637,616
|
9,273
|
6,846
|
|
TOTAL PASIVO Y PATRIMONIO / TOTAL LIABILITIES AND EQUITY
|
1,571,959
|
1,491,069
|
1,555,106
|
1,539,846
|
247,648
|
248,866
|
744,517
|
688,722
|
11,743
|
8,299
|
|
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
|
0
|
0
|
305,895
|
279,465
|
3,491
|
5,129
|
5,365
|
5,622
|
4,728
|
2,739
|
|
Costo de Ventas / Cost of sales
|
0
|
0
|
-149,640
|
-133,120
|
-2,505
|
-3,883
|
0
|
0
|
0
|
0
|
|
Ganancia (Pérdida) Bruta / GROSS PROFIT (LOSS)
|
0
|
0
|
156,255
|
146,345
|
986
|
1,246
|
5,365
|
5,622
|
4,728
|
2,739
|
|
Gastos de Ventas y Distribución / Sales and distribution expenses
|
0
|
0
|
-45,024
|
-43,369
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Gastos de Administración / Overheads
|
-103,587
|
-6,457
|
-55,733
|
-49,153
|
-892
|
-1,808
|
-10,982
|
-11,134
|
-2,280
|
-1,109
|
|
Otros Ingresos Operativos / Other operating income
|
56
|
1
|
2,253
|
2,690
|
6
|
51
|
23,690
|
17,406
|
18
|
0
|
|
Otros Gastos Operativos / Other operating expenses
|
0
|
0
|
-9,919
|
-1,323
|
-3
|
-13
|
-191
|
-187
|
-38
|
0
|
|
Otras Ganancias (Pérdidas) / Other profit (loss)
|
0
|
0
|
40,599
|
2,077
|
0
|
0
|
0
|
0
|
0
|
0
|
|
GANANCIA (PERDIDA) OPERATIVA / PROFIT (LOSS) FROM OPERATING ACTIVITIES
|
-103,531
|
-6,456
|
88,431
|
57,267
|
97
|
-524
|
17,882
|
11,707
|
2,428
|
1,630
|
|
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
|
47,488
|
65,272
|
14,787
|
2,204
|
48
|
89
|
1,648
|
1,494
|
359
|
360
|
|
Gastos Financieros / Financial expenses
|
-36,379
|
-57,912
|
-29,778
|
-31,433
|
-6
|
-12
|
-107
|
-70
|
-120
|
-74
|
|
Otros Ingresos (Gastos) de las Subsidiarias, Asociadas y Negocios Conjuntos / Other income (expense) from subsidiaries, joint ventures and associates
|
0
|
0
|
9,432
|
2,150
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Diferencias de Cambio Neto / Exchange differences net
|
1,866
|
6,011
|
5,393
|
-2,100
|
-854
|
-33
|
-2,804
|
204
|
-160
|
7
|
|
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
|
509,783
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
GANANCIA (PERDIDA) ANTES DE IMPUESTOS / PRE-INCOME TAX RESULT
|
-90,556
|
516,698
|
88,265
|
28,088
|
-715
|
-480
|
16,619
|
13,335
|
2,507
|
1,923
|
|
Ingreso (Gasto) por Impuesto / Income tax expenses
|
-3,312
|
-4,124
|
-26,670
|
-9,394
|
-5
|
-204
|
12
|
168
|
-741
|
-610
|
|
Ganancia (Pérdida) Neta de Operaciones Continuadas / NET PROFIT (LOSS) FROM CONTINUING OPERATIONS
|
-93,868
|
512,574
|
61,595
|
18,694
|
-720
|
-684
|
16,631
|
13,503
|
1,766
|
1,313
|
|
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
|
-93,868
|
512,574
|
61,595
|
18,694
|
-720
|
-684
|
16,631
|
13,503
|
1,766
|
1,313
|
|
INDICADORES FINANCIEROS / FINANCIAL RATIOS
|
31/12/2025
|
31/12/2025
|
31/12/2025
|
31/12/2025
|
31/12/2025
|
|
Liquidez / Liquid Ratio
|
0.24
|
|
1.52
|
|
8.97
|
|
5.32
|
|
4.65
|
|
|
Rotación de Activos / Gross Sales to Total Assets
|
0.00
|
|
0.20
|
|
0.01
|
|
0.01
|
|
0.40
|
|
|
Solvencia / Solvency
|
0.61
|
|
0.38
|
|
0.00
|
|
0.09
|
|
0.21
|
|
|
Deuda / Patrimonio / Debt / Equity
|
1.59
|
|
0.60
|
|
0.00
|
|
0.10
|
|
0.27
|
|
|
Rentabilidad sobre Ventas Netas % / Return %
|
n.d.
|
|
20.14
|
|
-.-
|
|
309.99
|
|
37.35
|
|
|
Rentabilidad sobre Activos % / Return on Assets %
|
-.-
|
|
3.96
|
|
-.-
|
|
2.23
|
|
15.04
|
|
|
Rentabilidad de Patrimonio % / Return on Equity %
|
-.-
|
|
6.34
|
|
-.-
|
|
2.45
|
|
19.04
|
|
|
* Estados Financieros expresados en miles de US$
|
|
|
|