| Estados Financieros Comparados |
Actualizado al 17 de marzo de 2026 |
|
ESTADOS FINANCIEROS COMPARADOS / COMPARATIVE FINANCIAL STATEMENT
|
Servicios Públicos/PUBLIC SERVICES
|
|
CIFRAS EXPRESADAS EN MILES DE SOLES
|
|
Empresa/Cuenta
|
SHOUGESA
|
San Gabán
|
|
|
|
|
CIIU
|
3510
|
3510
|
|
|
|
|
ESTADO DE SITUACION FINANCIERA / STATEMENT OF FINANCIAL POSITION
|
31/12/2025
|
31/12/2024
|
31/12/2025
|
31/12/2024
|
|
|
|
|
|
|
|
Efectivo y Equivalentes al Efectivo / Cash and cash equivalent
|
41,756
|
51,026
|
34,370
|
39,741
|
|
|
|
|
|
|
|
Otros Activos Financieros / Other financial assets
|
0
|
0
|
120,337
|
104,016
|
|
|
|
|
|
|
|
Cuentas por Cobrar Comerciales / Trade accounts receivable (net)
|
363
|
2,400
|
28,089
|
22,647
|
|
|
|
|
|
|
|
Cuentas por Cobrar a Entidades Relacionadas / Accounts receivable from related companies
|
23,642
|
13,626
|
0
|
0
|
|
|
|
|
|
|
|
Otras Cuentas por Cobrar / Other accounts receivable (net)
|
6,595
|
10,274
|
4,649
|
4,425
|
|
|
|
|
|
|
|
Anticipos / Advances
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Inventarios / Stocks
|
1,672
|
1,786
|
7,026
|
6,840
|
|
|
|
|
|
|
|
Activos Biológicos / Biological assets
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Activos por Impuestos a las Ganancias / Assets from income tax
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Otros Activos no Financieros / Other non financial assets
|
0
|
0
|
391
|
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
|
|
|
|
|
|
|
|
TOTAL ACTIVOS CORRIENTES / TOTAL CURRENT ASSETS
|
74,028
|
79,112
|
194,862
|
177,669
|
|
|
|
|
|
|
|
Otros Activos Financieros / Other financial assets
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Inversiones en Subsidiarias, Negocios Conjuntos y Asociadas / Investments in subsidiaries, joint ventures and associates
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Cuentas por Cobrar Comerciales / Trade accounts receivable
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Cuentas por Cobrar a Entidades Relacionadas / Accounts receivable from related companies
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Otras Cuentas por Cobrar / Other accounts receivable
|
14,597
|
14,120
|
889
|
863
|
|
|
|
|
|
|
|
Anticipos / Advances
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Inventarios
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Activos Biológicos / Biological assets
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Propiedades de Inversión / Investment property
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Propiedades, Planta y Equipo / Property, plant and equipment (net)
|
39,575
|
37,075
|
340,278
|
348,226
|
|
|
|
|
|
|
|
Activos Intangibles Distintos de la Plusvalía / Intangible assets other than goodwill
|
2,757
|
8
|
1,255
|
1,108
|
|
|
|
|
|
|
|
Activos por Impuestos Diferidos / Deferred tax assets
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Plusvalía / Goodwill
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Otros Activos no Financieros / Other non financial assets
|
0
|
0
|
239
|
0
|
|
|
|
|
|
|
|
TOTAL ACTIVOS NO CORRIENTES / TOTAL NON-CURRENT ASSETS
|
56,929
|
51,203
|
342,661
|
350,197
|
|
|
|
|
|
|
|
TOTAL ACTIVOS / TOTAL ASSETS
|
130,957
|
130,315
|
537,523
|
527,866
|
|
|
|
|
|
|
|
Otros Pasivos Financieros / Other financial liabilities
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Cuentas por Pagar Comerciales / Trade accounts payable
|
9,665
|
8,380
|
8,956
|
7,417
|
|
|
|
|
|
|
|
Cuentas por Pagar a Entidades Relacionadas / Accounts payable to related companies
|
22,811
|
22,807
|
0
|
0
|
|
|
|
|
|
|
|
Otras Cuentas por Pagar / Other accounts payable
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Ingresos Diferidos / Deferred income
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Provisión por Beneficios a los Empleados / Provisions for employee profit sharing
|
1,138
|
3,679
|
0
|
0
|
|
|
|
|
|
|
|
Otras Provisiones / Other provisions
|
0
|
0
|
4,454
|
4,567
|
|
|
|
|
|
|
|
Pasivos por Impuestos a las Ganancias / Liabilities from income tax
|
0
|
0
|
4,372
|
6,102
|
|
|
|
|
|
|
|
Otros Pasivos no Financieros / Other non financial liabilities
|
0
|
0
|
57
|
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
|
|
|
|
|
|
|
|
TOTAL PASIVOS CORRIENTES / TOTAL CURRENT LIABILITIES
|
36,263
|
35,957
|
30,639
|
33,701
|
|
|
|
|
|
|
|
Otros Pasivos Financieros / Other financial liabilities
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Cuentas por Pagar Comerciales / Trade accounts payable
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Cuentas por Pagar a Entidades Relacionadas / Accounts payable to related companies
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Otras Cuentas por Pagar / Other accounts payable
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Ingresos Diferidos / Deferred income
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Provisión por Beneficios a los Empleados / Provisions for employee benefits
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Otras Provisiones / Other provisions
|
1,923
|
2,006
|
0
|
0
|
|
|
|
|
|
|
|
Pasivos por Impuestos Diferidos / Liabilities from deferred taxes
|
4,411
|
4,503
|
54,430
|
55,054
|
|
|
|
|
|
|
|
Pasivos por Impuestos Corrientes, no Corriente
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Otros Pasivos no Financieros / Other non financial liabilities
|
0
|
0
|
173
|
0
|
|
|
|
|
|
|
|
TOTAL PASIVOS NO CORRIENTES / TOTAL NON-CURRENT LIABILITIES
|
8,513
|
8,729
|
54,603
|
55,054
|
|
|
|
|
|
|
|
TOTAL PASIVOS / TOTAL LIABILITIES
|
44,776
|
44,686
|
85,242
|
88,755
|
|
|
|
|
|
|
|
Capital Emitido / Issued capital
|
94,042
|
94,042
|
319,297
|
319,297
|
|
|
|
|
|
|
|
Primas de Emisión / Share premium
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Acciones de Inversión / Investment stock
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Acciones Propias en Cartera / Treasury shares
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Otras Reservas de Capital / Other capital reserves
|
0
|
0
|
59,549
|
52,853
|
|
|
|
|
|
|
|
Resultados Acumulados / Retained earnings
|
-15,677
|
-18,049
|
73,435
|
66,961
|
|
|
|
|
|
|
|
Otras Reservas de Patrimonio / Other equity reserves
|
7,816
|
9,636
|
0
|
0
|
|
|
|
|
|
|
|
TOTAL PATRIMONIO / TOTAL EQUITY
|
86,181
|
85,629
|
452,281
|
439,111
|
|
|
|
|
|
|
|
TOTAL PASIVO Y PATRIMONIO / TOTAL LIABILITIES AND EQUITY
|
130,957
|
130,315
|
537,523
|
527,866
|
|
|
|
|
|
|
|
ESTADO DE RESULTADOS / INCOME STATEMENT
|
31/12/2025
|
31/12/2024
|
31/12/2025
|
31/12/2024
|
|
|
|
|
|
|
|
INGRESOS DE ACTIVIDADES ORDINARIAS / INCOME FROM REGULAR ACTIVITIES
|
103,541
|
136,853
|
145,826
|
138,003
|
|
|
|
|
|
|
|
Costo de Ventas / Cost of sales
|
-96,123
|
-128,120
|
-44,573
|
-41,553
|
|
|
|
|
|
|
|
Ganancia (Pérdida) Bruta / GROSS PROFIT (LOSS)
|
7,418
|
8,733
|
101,253
|
96,450
|
|
|
|
|
|
|
|
Gastos de Ventas y Distribución / Sales and distribution expenses
|
0
|
0
|
-2,571
|
-2,901
|
|
|
|
|
|
|
|
Gastos de Administración / Overheads
|
-6,360
|
-6,633
|
-10,629
|
-10,086
|
|
|
|
|
|
|
|
Otros Ingresos Operativos / Other operating income
|
1,670
|
1,866
|
6,014
|
2,094
|
|
|
|
|
|
|
|
Otros Gastos Operativos / Other operating expenses
|
-708
|
-2,204
|
-19
|
-275
|
|
|
|
|
|
|
|
Otras Ganancias (Pérdidas) / Other profit (loss)
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
GANANCIA (PERDIDA) OPERATIVA / PROFIT (LOSS) FROM OPERATING ACTIVITIES
|
2,020
|
1,762
|
94,048
|
85,282
|
|
|
|
|
|
|
|
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
|
|
|
|
|
|
|
|
Ingresos Financieros / Financial income
|
974
|
211
|
7,142
|
9,444
|
|
|
|
|
|
|
|
Gastos Financieros / Financial expenses
|
-400
|
-345
|
-7
|
-39
|
|
|
|
|
|
|
|
Otros Ingresos (Gastos) de las Subsidiarias, Asociadas y Negocios Conjuntos / Other income (expense) from subsidiaries, joint ventures and associates
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
Diferencias de Cambio Neto / Exchange differences net
|
-271
|
-13
|
199
|
-62
|
|
|
|
|
|
|
|
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
|
|
|
|
|
|
|
|
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
|
|
|
|
|
|
|
|
GANANCIA (PERDIDA) ANTES DE IMPUESTOS / PRE-INCOME TAX RESULT
|
2,323
|
1,615
|
101,382
|
94,625
|
|
|
|
|
|
|
|
Ingreso (Gasto) por Impuesto / Income tax expenses
|
-1,077
|
-1,649
|
-27,947
|
-27,664
|
|
|
|
|
|
|
|
Ganancia (Pérdida) Neta de Operaciones Continuadas / NET PROFIT (LOSS) FROM CONTINUING OPERATIONS
|
1,246
|
-34
|
73,435
|
66,961
|
|
|
|
|
|
|
|
Ganancia (Pérdida) procedente de Operaciones Discontinuadas, neta de Impuesto / Profit (loss) from discontinued operations, net of income tax
|
0
|
0
|
0
|
0
|
|
|
|
|
|
|
|
GANANCIA (PERDIDA) NETA DEL EJERCICIO / NET PROFIT (LOSS) FOR THE PERIOD
|
1,246
|
-34
|
73,435
|
66,961
|
|
|
|
|
|
|
|
INDICADORES FINANCIEROS / FINANCIAL RATIOS
|
31/12/2025
|
31/12/2025
|
|
|
|
|
Liquidez / Liquid Ratio
|
2.04
|
|
6.36
|
|
|
|
|
|
Rotación de Activos / Gross Sales to Total Assets
|
0.79
|
|
0.27
|
|
|
|
|
|
Solvencia / Solvency
|
0.34
|
|
0.16
|
|
|
|
|
|
Deuda / Patrimonio / Debt / Equity
|
0.52
|
|
0.19
|
|
|
|
|
|
Rentabilidad sobre Ventas Netas % / Return %
|
1.20
|
|
50.36
|
|
|
|
|
|
Rentabilidad sobre Activos % / Return on Assets %
|
0.95
|
|
13.66
|
|
|
|
|
|
Rentabilidad de Patrimonio % / Return on Equity %
|
1.45
|
|
16.24
|
|
|
|
|
|
* Estados Financieros expresados en miles de US$
|
|
|
|