| 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
|
Inverfal Perú
|
Inverperu Inmobiliaria
|
Los Portales
|
Peru Hold. de Turismo
|
Red Vial 5
|
|
CIIU
|
6810
|
6420
|
7010-9
|
7010
|
9303
|
|
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
|
476,111
|
563,466
|
233
|
0
|
141,819
|
182,970
|
88
|
1
|
84,561
|
95,735
|
|
Otros Activos Financieros / Other financial assets
|
961
|
21
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Cuentas por Cobrar Comerciales / Trade accounts receivable (net)
|
0
|
0
|
0
|
0
|
159,377
|
149,094
|
0
|
0
|
22,786
|
33,561
|
|
Cuentas por Cobrar a Entidades Relacionadas / Accounts receivable from related companies
|
92,199
|
209,713
|
0
|
0
|
1,573
|
994
|
4,089
|
4,576
|
370
|
897
|
|
Otras Cuentas por Cobrar / Other accounts receivable (net)
|
10
|
15
|
0
|
0
|
7,750
|
5,511
|
0
|
0
|
1,384
|
137
|
|
Anticipos / Advances
|
0
|
0
|
0
|
0
|
0
|
0
|
2
|
1
|
0
|
0
|
|
Inventarios / Stocks
|
0
|
0
|
0
|
0
|
477,396
|
424,522
|
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
|
1,504
|
4,011
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Otros Activos no Financieros / Other non financial assets
|
312
|
284
|
25
|
0
|
1,181
|
1,191
|
0
|
0
|
11,435
|
2,106
|
|
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
|
952
|
0
|
0
|
0
|
0
|
0
|
|
TOTAL ACTIVOS CORRIENTES / TOTAL CURRENT ASSETS
|
571,097
|
777,510
|
258
|
0
|
790,048
|
764,282
|
4,179
|
4,578
|
120,536
|
132,436
|
|
Otros Activos Financieros / Other financial assets
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Inversiones en Subsidiarias, Negocios Conjuntos y Asociadas / Investments in subsidiaries, joint ventures and associates
|
4,827,739
|
4,604,621
|
180,895
|
145,361
|
114,434
|
114,434
|
61,283
|
58,301
|
0
|
0
|
|
Cuentas por Cobrar Comerciales / Trade accounts receivable
|
0
|
0
|
0
|
0
|
654,515
|
717,884
|
0
|
0
|
0
|
0
|
|
Cuentas por Cobrar a Entidades Relacionadas / Accounts receivable from related companies
|
932,105
|
887,213
|
0
|
0
|
0
|
0
|
5,346
|
5,610
|
1,006
|
1,006
|
|
Otras Cuentas por Cobrar / Other accounts receivable
|
0
|
0
|
0
|
0
|
26,202
|
29,430
|
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
|
0
|
0
|
263,525
|
249,664
|
0
|
0
|
0
|
0
|
|
Propiedades, Planta y Equipo / Property, plant and equipment (net)
|
0
|
0
|
0
|
0
|
47,187
|
40,834
|
0
|
0
|
162
|
5
|
|
Activos Intangibles Distintos de la Plusvalía / Intangible assets other than goodwill
|
0
|
0
|
0
|
0
|
9,015
|
10,415
|
0
|
0
|
127,460
|
174,065
|
|
Activos por Impuestos Diferidos / Deferred tax assets
|
19
|
19
|
49
|
0
|
0
|
0
|
0
|
0
|
13,225
|
18,764
|
|
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
|
347
|
3,629
|
|
TOTAL ACTIVOS NO CORRIENTES / TOTAL NON-CURRENT ASSETS
|
5,759,863
|
5,491,853
|
180,944
|
145,361
|
1,114,878
|
1,162,661
|
66,629
|
63,911
|
142,200
|
197,469
|
|
TOTAL ACTIVOS / TOTAL ASSETS
|
6,330,960
|
6,269,363
|
181,202
|
145,361
|
1,904,926
|
1,926,943
|
70,808
|
68,489
|
262,736
|
329,905
|
|
Otros Pasivos Financieros / Other financial liabilities
|
54,936
|
186,955
|
0
|
0
|
113,441
|
131,182
|
0
|
0
|
64,881
|
50,401
|
|
Cuentas por Pagar Comerciales / Trade accounts payable
|
272
|
254
|
13
|
0
|
252,523
|
262,956
|
129
|
142
|
1,549
|
1,800
|
|
Cuentas por Pagar a Entidades Relacionadas / Accounts payable to related companies
|
154
|
0
|
519
|
0
|
15,375
|
16,085
|
0
|
0
|
27,594
|
41,340
|
|
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
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Otras Provisiones / Other provisions
|
0
|
0
|
0
|
0
|
10,817
|
5,873
|
0
|
0
|
344
|
1,155
|
|
Pasivos por Impuestos a las Ganancias / Liabilities from income tax
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Otros Pasivos no Financieros / Other non financial liabilities
|
2,164
|
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
|
58,482
|
189,122
|
532
|
0
|
528,300
|
503,591
|
640
|
651
|
101,014
|
104,177
|
|
Otros Pasivos Financieros / Other financial liabilities
|
356,555
|
406,623
|
0
|
0
|
404,689
|
472,255
|
0
|
0
|
18,984
|
82,417
|
|
Cuentas por Pagar Comerciales / Trade accounts payable
|
0
|
0
|
0
|
0
|
45,908
|
39,899
|
0
|
0
|
0
|
0
|
|
Cuentas por Pagar a Entidades Relacionadas / Accounts payable to related companies
|
0
|
0
|
0
|
0
|
0
|
0
|
5,716
|
5,176
|
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
|
0
|
0
|
0
|
0
|
0
|
0
|
7,844
|
6,355
|
|
Pasivos por Impuestos Diferidos / Liabilities from deferred taxes
|
0
|
0
|
0
|
0
|
58,851
|
55,544
|
0
|
0
|
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
|
356,555
|
406,623
|
0
|
0
|
515,408
|
598,757
|
5,716
|
5,176
|
26,828
|
88,772
|
|
TOTAL PASIVOS / TOTAL LIABILITIES
|
415,037
|
595,745
|
532
|
0
|
1,043,708
|
1,102,348
|
6,356
|
5,827
|
127,842
|
192,949
|
|
Capital Emitido / Issued capital
|
3,514,893
|
3,514,893
|
124,565
|
124,565
|
253,754
|
253,754
|
66,237
|
66,237
|
55,136
|
55,136
|
|
Primas de Emisión / Share premium
|
121,676
|
121,676
|
3,838
|
3,838
|
0
|
0
|
0
|
0
|
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
|
0
|
0
|
0
|
0
|
|
Otras Reservas de Capital / Other capital reserves
|
1,334,849
|
1,334,312
|
1,696
|
0
|
50,751
|
50,751
|
300,005
|
300,005
|
11,027
|
11,027
|
|
Resultados Acumulados / Retained earnings
|
918,506
|
697,347
|
50,571
|
16,958
|
552,769
|
516,146
|
-301,790
|
-303,580
|
68,731
|
70,793
|
|
Otras Reservas de Patrimonio / Other equity reserves
|
25,999
|
5,390
|
0
|
0
|
3,944
|
3,944
|
0
|
0
|
0
|
0
|
|
TOTAL PATRIMONIO / TOTAL EQUITY
|
5,915,923
|
5,673,618
|
180,670
|
145,361
|
861,218
|
824,595
|
64,452
|
62,662
|
134,894
|
136,956
|
|
TOTAL PASIVO Y PATRIMONIO / TOTAL LIABILITIES AND EQUITY
|
6,330,960
|
6,269,363
|
181,202
|
145,361
|
1,904,926
|
1,926,943
|
70,808
|
68,489
|
262,736
|
329,905
|
|
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
|
0
|
0
|
810,103
|
807,357
|
0
|
0
|
259,218
|
274,210
|
|
Costo de Ventas / Cost of sales
|
0
|
0
|
0
|
0
|
-468,858
|
-469,855
|
0
|
0
|
-151,541
|
-173,799
|
|
Ganancia (Pérdida) Bruta / GROSS PROFIT (LOSS)
|
0
|
0
|
0
|
0
|
341,245
|
337,502
|
0
|
0
|
107,677
|
100,411
|
|
Gastos de Ventas y Distribución / Sales and distribution expenses
|
0
|
0
|
0
|
0
|
-82,961
|
-80,465
|
0
|
0
|
0
|
0
|
|
Gastos de Administración / Overheads
|
-4,152
|
-3,185
|
-261
|
0
|
-79,328
|
-76,343
|
-1,373
|
-1,634
|
-5,483
|
-7,590
|
|
Otros Ingresos Operativos / Other operating income
|
0
|
0
|
0
|
0
|
34,540
|
37,849
|
3,260
|
2,338
|
55
|
36
|
|
Otros Gastos Operativos / Other operating expenses
|
-14
|
-15
|
0
|
0
|
-23,819
|
-23,981
|
0
|
-23
|
-886
|
-177
|
|
Otras Ganancias (Pérdidas) / Other profit (loss)
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
GANANCIA (PERDIDA) OPERATIVA / PROFIT (LOSS) FROM OPERATING ACTIVITIES
|
-4,166
|
-3,200
|
-261
|
0
|
189,677
|
194,562
|
1,887
|
681
|
101,363
|
92,680
|
|
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
|
79,368
|
85,827
|
0
|
0
|
0
|
0
|
99
|
97
|
2,798
|
3,930
|
|
Gastos Financieros / Financial expenses
|
-34,488
|
-79,658
|
-13
|
0
|
-52,207
|
-56,976
|
0
|
0
|
-11,423
|
-15,388
|
|
Otros Ingresos (Gastos) de las Subsidiarias, Asociadas y Negocios Conjuntos / Other income (expense) from subsidiaries, joint ventures and associates
|
676,886
|
386,214
|
35,534
|
16,958
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Diferencias de Cambio Neto / Exchange differences net
|
-937
|
1,980
|
0
|
0
|
-23,549
|
-1,359
|
82
|
8
|
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
|
716,663
|
391,163
|
35,260
|
16,958
|
113,921
|
136,227
|
2,068
|
786
|
92,738
|
81,222
|
|
Ingreso (Gasto) por Impuesto / Income tax expenses
|
-5,465
|
-2,467
|
49
|
0
|
-33,138
|
-41,501
|
0
|
0
|
-24,007
|
-21,814
|
|
Ganancia (Pérdida) Neta de Operaciones Continuadas / NET PROFIT (LOSS) FROM CONTINUING OPERATIONS
|
711,198
|
388,696
|
35,309
|
16,958
|
80,783
|
94,726
|
2,068
|
786
|
68,731
|
59,408
|
|
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
|
711,198
|
388,696
|
35,309
|
16,958
|
80,783
|
94,726
|
2,068
|
786
|
68,731
|
59,408
|
|
INDICADORES FINANCIEROS / FINANCIAL RATIOS
|
31/12/2025
|
31/12/2025
|
31/12/2025
|
31/12/2025
|
31/12/2025
|
|
Liquidez / Liquid Ratio
|
9.77
|
|
0.48
|
|
1.50
|
|
6.53
|
|
1.19
|
|
|
Rotación de Activos / Gross Sales to Total Assets
|
0.00
|
|
0.00
|
|
0.43
|
|
0.00
|
|
0.99
|
|
|
Solvencia / Solvency
|
0.07
|
|
0.00
|
|
0.55
|
|
0.09
|
|
0.49
|
|
|
Deuda / Patrimonio / Debt / Equity
|
0.07
|
|
0.00
|
|
1.21
|
|
0.10
|
|
0.95
|
|
|
Rentabilidad sobre Ventas Netas % / Return %
|
n.d.
|
|
n.d.
|
|
9.97
|
|
n.d.
|
|
26.51
|
|
|
Rentabilidad sobre Activos % / Return on Assets %
|
11.23
|
|
19.49
|
|
4.24
|
|
2.92
|
|
26.16
|
|
|
Rentabilidad de Patrimonio % / Return on Equity %
|
12.02
|
|
19.54
|
|
9.38
|
|
3.21
|
|
50.95
|
|
|
* Estados Financieros expresados en miles de US$
|
|
|
|