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 CRAC Los Andes Caja Cusco Caja Huancayo Citibank Perú Compartamos Banco
CIIU 6599 65994 65197 6711
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 68,836 54,712 554,530 520,504 1,098,362 955,417 3,715,465 2,058,247 423,661 396,253
FONDOS INTERBANCARIOS / INTER-BANK FUNDS 0 0 0 0 0 0 0 0 0 0
INVERSIONES A VALOR RAZONABLE CON CAMBIOS EN RESULTADOS / FINANCIAL INVESTMENTS AT REASONABLE VALUE WITH EARNINGS CHANGES 0 0 0 0 0 0 971,537 988,736 0 0
INVERSIONES DISPONIBLES PARA LA VENTA / FINANCIAL AVAILABLE FOR SALE 96 201 0 0 633,299 394,832 1,213,057 2,237,696 415,940 367,428
INVERSIONES A VENCIMIENTO / HELD TO MATURITY INVESTMENTS 9,316 6,585 867,527 699,604 0 0 0 0 0 0
CARTERA DE CREDITOS / LOANS PORTFOLIO 616,826 562,551 5,875,771 5,285,347 8,941,584 8,219,153 1,167,181 1,596,965 4,404,495 3,989,961
DERIVADOS PARA NEGOCIACIÓN / Financial Derivatives for trading purposes 0 0 0 0 0 0 90,236 56,646 0 0
DERIVADOS DE COBERTURA / Financial Derivatives for hedging purposes 0 0 0 0 0 0 0 0 0 0
CUENTAS POR COBRAR / ACCOUNTS RECEIVABLE 1,546 5,218 21,983 16,794 23,072 27,297 64,875 23,352 40,628 52,885
BIENES REALIZABLES RECIBIDOS EN PAGO, ADJUDICADOS / REALIZABLE ASSETS REC. IN PAYMENT, FORECLOSED OR NO LONGER IN USE 0 109 1 2 744 865 0 0 0 0
PARTICIPACIONES / PROFIT SHARING 0 0 1,838 1,825 4,587 4,554 0 0 15,376 19,209
Subsidiarias / Subsidiaries 0 0 0 0 0 0 0 0 15,376 19,209
Asociadas y participaciones en negocios conjuntos / Associates and interest in joint ventures 0 0 0 0 0 0 0 0 0 0
Otras / Other 0 0 1,838 1,825 4,587 4,554 0 0 0 0
INMUEBLES, MOBILIARIO Y EQUIPO (NETO) / INMOVABLE PROPERTY, MOVABLE PROPERTY AND EQUIPMENT (NET) 9,680 10,829 123,141 103,537 100,559 90,672 27,613 30,648 67,176 57,291
ACTIVO INTANGIBLE DISTINTO DE LA PLUSVALIA / INTANGIBLE ASSET DIFFERENT FROM GOODWILL 8,097 6,681 20,897 4,719 32,368 17,876 4,442 2,490 60,484 48,714
PLUSVALIA / GOODWILL 2,272 2,272 0 0 0 0 0 0 0 0
IMPUESTOS CORRIENTES / CURRENT TAX 5,263 7,038 0 0 0 25,189 26,066 112,098 0 8,387
IMPUESTO A LA RENTA DIFERIDO / DEFERRED INCOME TAX 4,197 11,938 83,023 55,816 72,425 53,908 9,508 4,746 76,750 44,245
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) 13,949 10,391 12,862 18,555 26,715 20,126 1,682,951 2,055,199 46,020 35,596
TOTAL DEL ACTIVO / TOTAL ASSETS 740,078 678,525 7,561,573 6,706,703 10,933,715 9,809,889 8,972,931 9,166,823 5,550,530 5,019,969
OBLIGACIONES CON EL PUBLICO / OBLIGATIONS WITH THE PUBLIC 621,083 556,508 5,613,415 5,298,150 8,234,355 7,312,289 4,709,474 4,391,930 3,229,864 2,937,987
FONDOS INTERBANCARIOS / INTER-BANK FUNDS 0 0 0 0 0 0 0 0 0 0
DEPÓSITOS DE EMPRESAS DEL SISTEMA FINANCIERO Y ORGANISMOS FINANCIEROS INTERNACIONALES / DEPOSITS FROM FINANC. SYSTEM INST. AND INT. FINANC. ORG. 0 0 1,532 602 36,118 37,287 1,104,652 1,019,596 11 11
ADEUDOS Y OBLIGACIONES FINANCIERAS / FINANCIAL DEBTS AND OBLIGATIONS 0 4,461 945,933 552,644 1,153,763 1,319,265 21,672 64,222 866,233 1,002,147
DERIVADOS PARA NEGOCIACIÓN / FINANCIAL DERIVATIVES FOR TRADING PURPOSES 0 0 0 0 0 0 135,091 61,953 0 0
DERIVADOS DE COBERTURA / FINANCIAL DERIVATIVES FOR HEDGING PURPOSES 0 0 0 0 0 0 0 0 0 0
CUENTAS POR PAGAR / ACCOUNTS PAYABLE 6,591 7,295 89,986 68,374 127,482 100,686 298,151 280,591 134,386 99,287
PROVISIONES / PROVISIONS 468 321 3,691 571 15,134 2,943 12,819 14,124 1,262 1,000
IMPUESTOS CORRIENTES / CURRENT TAX 0 0 37,861 13,438 79,326 0 0 0 93,687 0
IMPUESTO A LA RENTA DIFERIDO / DEFERRED INCOME TAX 0 0 3,984 3,314 0 0 0 0 0 0
OTROS PASIVOS / OTHER LIABILITIES 853 870 11,889 28,514 15,602 15,959 1,549,752 2,145,327 17,357 19,979
TOTAL DEL PASIVO / TOTAL LIABILITIES 628,995 569,455 6,708,291 5,965,607 9,661,780 8,788,429 7,831,611 7,977,743 4,342,800 4,060,411
Capital social / Capital stock 110,231 73,817 551,944 503,000 881,857 797,668 443,175 443,175 842,712 749,670
Capital adicional / Additional capital 34,179 70,593 171 171 0 0 17,130 17,130 449 449
Acciones Propias en Cartera / Treasury shares 0 0 0 0 0 0 0 0 0 0
Reservas / Reserves 0 0 141,936 131,060 111,309 98,837 269,214 269,214 116,120 105,659
Resultados Acumulados / Retained earnings -35,340 -30,890 0 0 0 0 2 2 0 0
Resultado Neto del Ejercicio / Net profits for fiscal year 2,013 -4,450 160,560 108,765 278,441 124,724 412,125 421,289 246,760 103,503
Ajustes al Patrimonio / Adjustments to equity 0 0 -1,329 -1,900 328 231 -326 38,270 1,689 277
TOTAL DEL PATRIMONIO / TOTAL EQUITY 111,083 109,070 853,282 741,096 1,271,935 1,021,460 1,141,320 1,189,080 1,207,730 959,558
TOTAL DEL PASIVO Y PATRIMONIO / TOTAL LIABILITIES AND NET EQUITY 740,078 678,525 7,561,573 6,706,703 10,933,715 9,809,889 8,972,931 9,166,823 5,550,530 5,019,969
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 186,900 172,364 1,206,606 1,098,185 1,807,790 1,628,138 360,699 440,948 1,716,901 1,487,868
TOTAL GASTOS POR INTERESES / TOTAL FINANCIAL EXPENSES -34,903 -42,036 -279,274 -307,722 -390,269 -478,884 -35,915 -31,776 -196,217 -266,201
MARGEN FINANCIERO BRUTO / GROSS FINANCIAL MARGIN 151,997 130,328 927,332 790,463 1,417,521 1,149,254 324,784 409,172 1,520,684 1,221,667
(-) Provisiones para créditos directos / (-) Provisions for non-collection of direct loans -40,153 -47,466 -220,025 -247,172 -365,293 -389,755 480 2,122 -458,787 -501,636
MARGEN FINANCIERO NETO / NET FINANCIAL MARGIN 111,844 82,862 707,307 543,291 1,052,228 759,499 325,264 411,294 1,061,897 720,031
INGRESOS POR SERVICIOS FINANCIEROS / FINANCIAL SERVICES INCOME 9,661 8,431 64,507 57,664 100,176 97,742 161,926 190,391 175,819 150,941
GASTOS POR SERVICIOS FINANCIEROS / FINANCIAL SERVICES EXPENSES -7,234 -4,809 -40,017 -37,089 -80,910 -74,868 -42,992 -31,293 -63,829 -48,127
MARGEN FINANCIERO NETO DE INGRESOS Y GASTOS POR SERVICIOS FINANCIEROS / NET FINANCIAL MARGIN OF FINANCIAL SERVICES RELATED INCOME AND EXPENSES 114,271 86,484 731,797 563,866 1,071,494 782,373 444,198 570,392 1,173,887 822,845
RESULTADO POR OPERACIONES FINANCIERAS (ROF) / RESULTS FROM FINANCIAL OPERATIONS -439 47 1,451 1,224 6,115 3,432 302,739 217,055 -2,696 -874
MARGEN OPERACIONAL / OPERATING MARGIN 113,832 86,531 733,248 565,090 1,077,609 785,805 746,937 787,447 1,171,191 821,971
Gastos de Personal y Directorio / Personnel and directors' expenses -65,776 -59,066 -354,535 -284,950 -458,218 -404,119 -111,394 -122,785 -592,542 -477,879
Gastos por Servicios Recibidos de Terceros / Third party service expenses -26,728 -23,924 -132,592 -111,025 -184,449 -184,249 -93,080 -88,521 -170,155 -159,742
Impuestos y Contribuciones / Taxes and levies -512 -476 -6,587 -5,848 -6,352 -5,852 -24,954 -23,290 -3,037 -2,679
DEPRECIACIONES Y AMORTIZACIONES / DEPRECIATION AND AMORTIZATION -3,282 -2,333 -16,081 -13,787 -31,399 -25,357 -4,919 -4,846 -40,814 -29,971
MARGEN OPERACIONAL NETO / NET OPERATING MARGIN 17,534 732 223,453 149,480 397,191 166,228 512,590 548,005 364,643 151,700
Provisiones para créditos indirectos / Provisions for indirect loans 0 0 -9 -24 -11,233 1,211 141 2,851 0 0
Provisiones para Incobrabilidad de cuentas por cobrar / Provisions for non-collectable accounts receivable 0 0 -903 -737 -632 -229 -4,104 159 -9,238 -4,115
Provisión para bienes realizable, recibidos en pago, recuperados y adjudicados y otros / Provisions for realizable assets received in payment, recovered and adjudicated, and others 27 -16 -1 -1 -598 -910 0 0 0 0
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 -105 -121 0 0 0 0 0 0 0 0
Provisiones para litigios y demandas / Provisions for litigation and complaints -151 -155 -3,576 -586 -2,466 -723 -1,036 -1,179 -931 -810
Otras provisiones / Others Provisions 0 0 0 0 0 0 0 -46 0 0
RESULTADO DE OPERACIÓN / OPERATING PROFITS 17,305 440 218,964 148,132 382,262 165,577 507,591 549,790 354,474 146,775
Otros ingresos y egresos / Other income and expenses -7,550 -2,935 494 -2,178 5,866 3,769 1,153 11,599 -8,627 -6,574
RESULTADO DEL EJERCICIO ANTES DE IMPUESTO A LA RENTA / RESULTS BEFORE INCOME TAX 9,755 -2,495 219,458 145,954 388,128 169,346 508,744 561,389 345,847 140,201
IMPUESTO A LA RENTA / INCOME TAX -7,742 -1,955 -58,898 -37,189 -109,687 -44,622 -96,619 -140,100 -99,087 -36,698
RESULTADO NETO DEL EJERCICIO / PERIOD'S NET PROFIT (LOSS) 2,013 -4,450 160,560 108,765 278,441 124,724 412,125 421,289 246,760 103,503
INDICADORES FINANCIEROS / FINANCIAL RATIOS 31/12/2025 31/12/2025 31/12/2025 31/12/2025 31/12/2025
Liquidez / Liquid Ratio 201.87 279.92 342.92 0.82 4.85
Disponible % 9.30 7.33 10.05 41.41 7.63
Solvencia / Solvency 5.71 9.67 9.73 10.99 4.53
Eficiencia y Gestión % 57.02 49.41 42.56 44.24 45.82
Intermediación Financiera % 98.88 94.89 94.46 68.86 91.13
Rentabilidad sobre Activos % / Return on Assets % 0.27 2.12 2.55 4.59 4.45
Rentabilidad de Patrimonio % / Return on Equity % 1.81 18.82 21.89 36.11 20.43
* Estados Financieros expresados en miles de US$