| Estados Financieros Comparados |
Actualizado al 17 de marzo de 2026 |
|
ESTADOS FINANCIEROS COMPARADOS / COMPARATIVE FINANCIAL STATEMENT
|
Bancos Y Financieras/BANKS
|
|
CIFRAS EXPRESADAS EN MILES DE SOLES
|
|
Empresa/Cuenta
|
Banco GNB Perú
|
Banco Pichincha
|
Banco Ripley Perú
|
Banco Santander Perú
|
Banco de Comercio
|
|
CIIU
|
6519
|
6519
|
6519
|
6519
|
6519
|
|
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
|
|
DISPONIBLE / FUNDS AVAILABLE
|
784,330
|
622,733
|
1,974,473
|
1,681,025
|
230,074
|
188,670
|
1,737,438
|
1,566,011
|
318,276
|
313,491
|
|
FONDOS INTERBANCARIOS / INTER-BANK FUNDS
|
12,001
|
15,004
|
0
|
0
|
40,010
|
37,072
|
0
|
532,147
|
0
|
0
|
|
INVERSIONES A VALOR RAZONABLE CON CAMBIOS EN RESULTADOS / FINANCIAL INVESTMENTS AT REASONABLE VALUE WITH EARNINGS CHANGES
|
0
|
0
|
0
|
0
|
0
|
0
|
481,633
|
96,269
|
0
|
0
|
|
INVERSIONES DISPONIBLES PARA LA VENTA / FINANCIAL AVAILABLE FOR SALE
|
843,824
|
939,151
|
66
|
449,921
|
222,013
|
156,802
|
1,160,917
|
896,036
|
53,009
|
44,111
|
|
INVERSIONES A VENCIMIENTO / HELD TO MATURITY INVESTMENTS
|
319,236
|
268,516
|
752,347
|
647,562
|
0
|
0
|
0
|
0
|
0
|
0
|
|
CARTERA DE CREDITOS / LOANS PORTFOLIO
|
4,002,149
|
3,760,652
|
6,687,748
|
7,679,361
|
1,378,591
|
1,281,756
|
5,876,360
|
5,439,470
|
1,613,159
|
1,651,990
|
|
DERIVADOS PARA NEGOCIACIÓN / Financial Derivatives for trading purposes
|
17,883
|
409
|
0
|
0
|
0
|
0
|
278,366
|
297,129
|
0
|
0
|
|
DERIVADOS DE COBERTURA / Financial Derivatives for hedging purposes
|
0
|
0
|
0
|
0
|
0
|
0
|
652
|
0
|
0
|
0
|
|
CUENTAS POR COBRAR / ACCOUNTS RECEIVABLE
|
5,756
|
4,626
|
34,790
|
44,454
|
19,261
|
23,242
|
338,538
|
146,616
|
6,432
|
2,789
|
|
BIENES REALIZABLES RECIBIDOS EN PAGO, ADJUDICADOS / REALIZABLE ASSETS REC. IN PAYMENT, FORECLOSED OR NO LONGER IN USE
|
0
|
121
|
6,745
|
2,934
|
0
|
0
|
84,304
|
6,788
|
3,857
|
6,184
|
|
PARTICIPACIONES / PROFIT SHARING
|
0
|
0
|
12
|
13
|
0
|
0
|
0
|
0
|
22,977
|
23,158
|
|
Subsidiarias / Subsidiaries
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
13,636
|
14,887
|
|
Asociadas y participaciones en negocios conjuntos / Associates and interest in joint ventures
|
0
|
0
|
12
|
13
|
0
|
0
|
0
|
0
|
9,341
|
8,271
|
|
Otras / Other
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
INMUEBLES, MOBILIARIO Y EQUIPO (NETO) / INMOVABLE PROPERTY, MOVABLE PROPERTY AND EQUIPMENT (NET)
|
15,257
|
8,623
|
77,041
|
74,683
|
6,256
|
6,826
|
11,094
|
11,627
|
27,163
|
27,916
|
|
ACTIVO INTANGIBLE DISTINTO DE LA PLUSVALIA / INTANGIBLE ASSET DIFFERENT FROM GOODWILL
|
5,018
|
4,461
|
42,212
|
41,584
|
52,723
|
55,944
|
38,790
|
22,131
|
12,400
|
11,668
|
|
PLUSVALIA / GOODWILL
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
IMPUESTOS CORRIENTES / CURRENT TAX
|
40,332
|
30,861
|
102,965
|
104,070
|
11,875
|
12,638
|
12,472
|
133,420
|
3,023
|
13,208
|
|
IMPUESTO A LA RENTA DIFERIDO / DEFERRED INCOME TAX
|
48,312
|
54,971
|
111,646
|
116,375
|
41,038
|
65,705
|
46,638
|
38,778
|
20,150
|
17,074
|
|
ACTIVOS NO CORRIENTES MANTENIDOS PARA LA VENTA / NON-CURRENT ASSETS HELD FOR SALE
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
OTROS ACTIVOS / OTHER ASSETS (NET)
|
17,104
|
8,107
|
40,077
|
39,386
|
19,052
|
16,541
|
740,972
|
979,295
|
7,997
|
8,619
|
|
TOTAL DEL ACTIVO / TOTAL ASSETS
|
6,111,202
|
5,718,235
|
9,830,122
|
10,881,368
|
2,020,893
|
1,845,196
|
10,808,174
|
10,165,717
|
2,088,443
|
2,120,208
|
|
OBLIGACIONES CON EL PUBLICO / OBLIGATIONS WITH THE PUBLIC
|
4,429,766
|
4,170,191
|
7,155,310
|
8,028,398
|
1,446,018
|
1,367,671
|
6,600,420
|
6,558,030
|
1,407,332
|
1,502,023
|
|
FONDOS INTERBANCARIOS / INTER-BANK FUNDS
|
0
|
0
|
0
|
0
|
6,727
|
25,652
|
0
|
0
|
0
|
0
|
|
DEPÓSITOS DE EMPRESAS DEL SISTEMA FINANCIERO Y ORGANISMOS FINANCIEROS INTERNACIONALES / DEPOSITS FROM FINANC. SYSTEM INST. AND INT. FINANC. ORG.
|
224,154
|
142,466
|
6,267
|
11,679
|
8,151
|
4,215
|
27,352
|
44,504
|
9,346
|
5,563
|
|
ADEUDOS Y OBLIGACIONES FINANCIERAS / FINANCIAL DEBTS AND OBLIGATIONS
|
523,095
|
540,927
|
1,236,259
|
1,467,864
|
54,991
|
0
|
1,458,929
|
966,417
|
191,430
|
177,416
|
|
DERIVADOS PARA NEGOCIACIÓN / FINANCIAL DERIVATIVES FOR TRADING PURPOSES
|
2,982
|
2,735
|
0
|
0
|
0
|
0
|
295,816
|
306,955
|
0
|
0
|
|
DERIVADOS DE COBERTURA / FINANCIAL DERIVATIVES FOR HEDGING PURPOSES
|
0
|
0
|
0
|
0
|
0
|
0
|
455
|
0
|
0
|
0
|
|
CUENTAS POR PAGAR / ACCOUNTS PAYABLE
|
22,440
|
25,554
|
54,205
|
78,791
|
51,099
|
51,319
|
179,387
|
324,201
|
35,872
|
11,734
|
|
PROVISIONES / PROVISIONS
|
22,596
|
17,921
|
90,921
|
69,867
|
1,753
|
2,598
|
31,822
|
25,891
|
10,332
|
7,251
|
|
IMPUESTOS CORRIENTES / CURRENT TAX
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
IMPUESTO A LA RENTA DIFERIDO / DEFERRED INCOME TAX
|
0
|
0
|
200
|
243
|
0
|
2,274
|
0
|
0
|
0
|
0
|
|
OTROS PASIVOS / OTHER LIABILITIES
|
17,721
|
14,318
|
51,608
|
86,321
|
9,346
|
11,669
|
635,670
|
528,937
|
9,741
|
8,542
|
|
TOTAL DEL PASIVO / TOTAL LIABILITIES
|
5,242,754
|
4,914,112
|
8,594,770
|
9,743,163
|
1,578,085
|
1,465,398
|
9,229,851
|
8,754,935
|
1,664,053
|
1,712,529
|
|
Capital social / Capital stock
|
684,669
|
646,022
|
1,349,130
|
1,296,707
|
413,057
|
413,057
|
715,964
|
715,964
|
371,986
|
365,644
|
|
Capital adicional / Additional capital
|
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
|
|
Reservas / Reserves
|
115,926
|
111,406
|
11,255
|
11,255
|
0
|
0
|
561,468
|
442,607
|
35,696
|
34,992
|
|
Resultados Acumulados / Retained earnings
|
0
|
0
|
-180,299
|
-111,503
|
-33,301
|
-25,939
|
0
|
0
|
0
|
0
|
|
Resultado Neto del Ejercicio / Net profits for fiscal year
|
67,296
|
45,201
|
55,059
|
-58,613
|
63,051
|
-7,362
|
277,398
|
237,723
|
16,716
|
7,047
|
|
Ajustes al Patrimonio / Adjustments to equity
|
557
|
1,494
|
207
|
359
|
1
|
42
|
23,493
|
14,488
|
-8
|
-4
|
|
TOTAL DEL PATRIMONIO / TOTAL EQUITY
|
868,448
|
804,123
|
1,235,352
|
1,138,205
|
442,808
|
379,798
|
1,578,323
|
1,410,782
|
424,390
|
407,679
|
|
TOTAL DEL PASIVO Y PATRIMONIO / TOTAL LIABILITIES AND NET EQUITY
|
6,111,202
|
5,718,235
|
9,830,122
|
10,881,368
|
2,020,893
|
1,845,196
|
10,808,174
|
10,165,717
|
2,088,443
|
2,120,208
|
|
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
|
|
TOTAL INGRESOS POR INTERESES / TOTAL INTEREST INCOME
|
412,889
|
422,440
|
878,575
|
1,029,030
|
447,072
|
448,890
|
581,827
|
715,725
|
231,327
|
243,784
|
|
TOTAL GASTOS POR INTERESES / TOTAL FINANCIAL EXPENSES
|
-223,753
|
-270,849
|
-341,220
|
-467,093
|
-65,235
|
-89,279
|
-222,379
|
-363,371
|
-66,115
|
-86,373
|
|
MARGEN FINANCIERO BRUTO / GROSS FINANCIAL MARGIN
|
189,136
|
151,591
|
537,355
|
561,937
|
381,837
|
359,611
|
359,448
|
352,354
|
165,212
|
157,411
|
|
(-) Provisiones para créditos directos / (-) Provisions for non-collection of direct loans
|
-10,238
|
9,272
|
-381,287
|
-575,924
|
-166,119
|
-244,260
|
9,551
|
-83,201
|
-50,081
|
-57,018
|
|
MARGEN FINANCIERO NETO / NET FINANCIAL MARGIN
|
178,898
|
160,863
|
156,068
|
-13,987
|
215,718
|
115,351
|
368,999
|
269,153
|
115,131
|
100,393
|
|
INGRESOS POR SERVICIOS FINANCIEROS / FINANCIAL SERVICES INCOME
|
28,774
|
18,522
|
152,616
|
167,806
|
117,276
|
117,473
|
135,326
|
137,717
|
19,512
|
17,105
|
|
GASTOS POR SERVICIOS FINANCIEROS / FINANCIAL SERVICES EXPENSES
|
-12,814
|
-13,050
|
-59,323
|
-72,977
|
-10,089
|
-11,185
|
-23,652
|
-23,844
|
-20,069
|
-19,336
|
|
MARGEN FINANCIERO NETO DE INGRESOS Y GASTOS POR SERVICIOS FINANCIEROS / NET FINANCIAL MARGIN OF FINANCIAL SERVICES RELATED INCOME AND EXPENSES
|
194,858
|
166,335
|
249,361
|
80,842
|
322,905
|
221,639
|
480,673
|
383,026
|
114,574
|
98,162
|
|
RESULTADO POR OPERACIONES FINANCIERAS (ROF) / RESULTS FROM FINANCIAL OPERATIONS
|
10,973
|
7,781
|
68,532
|
58,862
|
10,287
|
4,290
|
144,150
|
123,609
|
5,977
|
5,175
|
|
MARGEN OPERACIONAL / OPERATING MARGIN
|
205,831
|
174,116
|
317,893
|
139,704
|
333,192
|
225,929
|
624,823
|
506,635
|
120,551
|
103,337
|
|
Gastos de Personal y Directorio / Personnel and directors' expenses
|
-75,564
|
-59,975
|
-126,414
|
-159,511
|
-105,735
|
-95,231
|
-112,118
|
-104,212
|
-53,218
|
-49,930
|
|
Gastos por Servicios Recibidos de Terceros / Third party service expenses
|
-46,593
|
-46,569
|
-112,111
|
-132,922
|
-148,313
|
-132,058
|
-84,208
|
-76,979
|
-32,718
|
-31,100
|
|
Impuestos y Contribuciones / Taxes and levies
|
-2,345
|
-2,180
|
-7,221
|
-7,390
|
-1,311
|
-1,367
|
-5,417
|
-4,787
|
-2,202
|
-2,118
|
|
DEPRECIACIONES Y AMORTIZACIONES / DEPRECIATION AND AMORTIZATION
|
-5,556
|
-3,666
|
-17,558
|
-19,068
|
-17,093
|
-20,312
|
-16,095
|
-13,237
|
-5,955
|
-5,243
|
|
MARGEN OPERACIONAL NETO / NET OPERATING MARGIN
|
75,773
|
61,726
|
54,589
|
-179,187
|
60,740
|
-23,039
|
406,985
|
307,420
|
26,458
|
14,946
|
|
Provisiones para créditos indirectos / Provisions for indirect loans
|
-4,748
|
7,153
|
-15,555
|
-16,717
|
0
|
0
|
-5,963
|
5,069
|
1,579
|
348
|
|
Provisiones para Incobrabilidad de cuentas por cobrar / Provisions for non-collectable accounts receivable
|
96
|
-1,125
|
-4,313
|
-12,674
|
-1,711
|
-2,586
|
230
|
-747
|
-2,132
|
-650
|
|
Provisión para bienes realizable, recibidos en pago, recuperados y adjudicados y otros / Provisions for realizable assets received in payment, recovered and adjudicated, and others
|
-92
|
-2,632
|
8,202
|
2,081
|
0
|
0
|
-23,226
|
-4,093
|
-1,536
|
-2,836
|
|
Provisión para activos no corrientes mantenidos para la venta / Provisions for non-current assets held for sale
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Deterioro de inversiones / Impairment of investments
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Deterioro de inmuebles, mobiliario y equipo / Impairment of immovable property, furniture and equipment
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Deterioro de activos intangibles / Impairment of intangible assets
|
0
|
0
|
0
|
0
|
-222
|
-681
|
0
|
0
|
0
|
0
|
|
Provisiones para litigios y demandas / Provisions for litigation and complaints
|
-547
|
-373
|
-1,465
|
-2,827
|
-861
|
-2,154
|
0
|
0
|
-1,055
|
-789
|
|
Otras provisiones / Others Provisions
|
0
|
-7
|
-62
|
-174
|
-19
|
0
|
0
|
0
|
-3,298
|
-2,475
|
|
RESULTADO DE OPERACIÓN / OPERATING PROFITS
|
70,482
|
64,742
|
41,396
|
-209,498
|
57,927
|
-28,460
|
378,026
|
307,649
|
20,016
|
8,544
|
|
Otros ingresos y egresos / Other income and expenses
|
7,331
|
-19,682
|
8,210
|
126,474
|
27,517
|
37,236
|
-5,193
|
2,801
|
4,170
|
544
|
|
RESULTADO DEL EJERCICIO ANTES DE IMPUESTO A LA RENTA / RESULTS BEFORE INCOME TAX
|
77,813
|
45,060
|
49,606
|
-83,024
|
85,444
|
8,776
|
372,833
|
310,450
|
24,186
|
9,088
|
|
IMPUESTO A LA RENTA / INCOME TAX
|
-10,517
|
141
|
5,453
|
24,411
|
-22,393
|
-16,138
|
-95,435
|
-72,727
|
-7,470
|
-2,041
|
|
RESULTADO NETO DEL EJERCICIO / PERIOD'S NET PROFIT (LOSS)
|
67,296
|
45,201
|
55,059
|
-58,613
|
63,051
|
-7,362
|
277,398
|
237,723
|
16,716
|
7,047
|
|
INDICADORES FINANCIEROS / FINANCIAL RATIOS
|
31/12/2025
|
31/12/2025
|
31/12/2025
|
31/12/2025
|
31/12/2025
|
|
Liquidez / Liquid Ratio
|
3.50
|
|
4.50
|
|
8.64
|
|
0.45
|
|
1.30
|
|
|
Disponible %
|
12.83
|
|
20.09
|
|
11.38
|
|
16.08
|
|
15.24
|
|
|
Solvencia / Solvency
|
6.55
|
|
6.32
|
|
3.82
|
|
7.23
|
|
4.08
|
|
|
Eficiencia y Gestión %
|
56.37
|
|
35.14
|
|
53.51
|
|
42.02
|
|
45.95
|
|
|
Intermediación Financiera %
|
91.96
|
|
84.53
|
|
75.54
|
|
81.72
|
|
90.71
|
|
|
Rentabilidad sobre Activos % / Return on Assets %
|
1.10
|
|
0.56
|
|
3.12
|
|
2.57
|
|
0.80
|
|
|
Rentabilidad de Patrimonio % / Return on Equity %
|
7.75
|
|
4.46
|
|
14.24
|
|
17.58
|
|
3.94
|
|
|
* Estados Financieros expresados en miles de US$
|
|
|
|