CAMPOSOL S.A.

BALANCE SHEET
AS OF JUL 31, 2013

Assets
Non-current assets
Property, plant and equipment, net
Investments in associated companies
Intangibles
Non-current portion of biological assets
Other accounts receivables long term

Current assets
Prepaid expenses
Current portion of biological assets
Inventories
Accounts receivable to related companies
Other accounts receivable
Trade accounts receivable
Cash and cash equivalents

Total assets

Equity and liabilities

Capital and reserve attributable to
shareholders of the Company
Capital stock
Legal reserve
Other reserves
Retained earnings

Total equity

Non-current liabilities
Long-term debt
Deferred income tax
Other payables

Current liabilities

Accounts payable to related companies

Current portion of long-term debt
Trade payables
Other payables
Bank loans

Total liabilities

Total equity and liabilities

US$000

US$000

31.07.13

31.07.12

[1]

[1]

83,190

76,601

21,495

19,251

3,088

2,911

242,072

202,406

1,065

1,886

350,910

303,055

853

466

13,499

15,326

42,615

39,370

11,928

4,426

14,161

13,272

32,710

26,707

22,357

24,819

138,123

124,386

489,033

427,441

159,717

159,717

5,115

5,115

(27,813)

(26,580)

101,090

89,102

238,109

227,354

238,109

227,354

132,759

126,997

18,731

16,879

151,490

220
144,096

3,033

609

2,265

1,778

45,999

29,983

15,137

17,621

33,000

6,000

99,434

55,991

250,924

200,087

489,033

427,441

(0)

CAMPOSOL S.A.

INCOME STATEMENT
FOR THE PERIOD JANUARY 1 TO JULY 31, 2013

Anexo
Net Sales
Cost of sales
Gross profit
Net adjustment from change in fair value of biological assets
Profit after adjusment for biological assets

Administrative expe

17

Selling expenses

17

Other income

17

Other expenses

17

Operating profit

Gain (loss) of associated companies

Finance income

17

Finance costs

17

Currency translation differences

Profit before income tax
Income tax expense
Profit for the year

Discontinued operations:
Loss for the period from discotinued operations
Profit (loss) for the period

Other Comprehensive Income

Total comprehensive income for the year

17

CAMPOSOL S.A.

INCOME STATEMENT
FOR THE PERIOD JANUARY 1 TO JULY 31, 2012

US$000

US$000

2013 AC

2012 AC
90,978

Net Sales

80,772

(61,554)

Cost of sales

(56,883)

29,424

Gross profit

23,889

5,446

Net adjustment from change in fair value o

6,852

34,870

Profit after adjusment for biological as

30,741

(9,791)

Administrative expenses

(9,181)

(12,446)
636

Selling expenses
Other income

(2,215)

Other expenses

11,054

Operating profit

176

Gain (loss) of associated companies

284

Finance income

(11,576)

Finance costs

(12,167)
321
(910)
8,804

58
546
(10,312)

(682)

Currency translation differences

(2,191)

(744)

Profit before income tax

(3,095)

1,042
298

Income tax expense

Profit for the year

329
(2,766)

Discontinued operations:
298

(130)

168

Loss for the period from discotinued ope

Profit (loss) for the period

Other Comprehensive Income

Total comprehensive income for the ye

(200)
(2,966)

(2,966)

Autor

FUENTE
: rea de contabilidad empresa agroindustrial Avo Per
S.A.C.
ELABORACION: Propio

CAMPOSOL
ESTADO DE GANANCIAS Y PE
AL 31 de Julio del 2013
en nuevos soles

ventas
costo de ventas
Utilidad Bruta
Gastos de Administracion
Gastos de Ventas
Utilidad de Operacin
Otros Ingresos y Egresos
Drawback
Ingresos Diversos
Ingresos Financieros
Gastos Financieros
Gastos Diversos
Utilidad antes de impuestos

CAMPOSOL
ESTADO DE GANANCIAS Y PERDIDAS
AL 31 de Julio del 2013
en nuevos soles
sin drawback

con drawback

diferencia

350,789,652.02
156,889,125.46
193,900,526.56
-32,567,890.12
-46,789,033.33
114,543,603.11

350,789,652.02
156,889,125.46
193,900,526.56
-32,567,890.12
-46,789,033.33
114,543,603.11
5,064,946.87

3,245,678.90
2,655,894.56
-12,321,456.87
-1,345,663.27

5,064,946.87
3,245,678.90
2,655,894.56
-12,321,456.87
-1,345,663.27

106,778,056.43

111,843,003.30

-5,064,946.87

ACTIVO
Activo Corriente
efectivo y equivalentes de efectivo
Cuentas por cobrar comerciales
Cuentas por cobrar vinculadas
Otras cuentas por cobrar
Existencias
Gastos pagados por anticipado
Total Activo Corriente

Activo no corriente
Activos Biologicos (neto de
depreciacion acumulada)
Inmueble, Maquinaria y equipo
(neto de depreciacion acumulada)
Total Activo no corriente
Total Activo

Sin drawback

Autor:
Propio
FUENTE
: rea de contabilidad empresa agroindustrial Avo Per S.A.C.
Fuente: rea de contabilidad empresa agroindustrial Avo Per S.A.C.

ELABORACION: Propio

Descripcin: Balance general, cortado al 31 de julio 2012, refleja el incremento de la partida efectivo y equivalente de efectivo por el importe total de lo solicitado por drawback,

CAMPOSOL
Balance General
Al 31 de Julio del 2013
Con Drawback Diferencia Aplicacin Drawback

o por el importe total de lo solicitado por drawback, el cual es de libre disposicin.

POSOL
e General
ulio del 2013
Pasivo y Patrimonio
Pasivo Corriente
Sobregiros Bancarios
Cuentas por pagar comerciales
Cuentas por pagar vinculadas
Parte corriente deudas largo plazo
Otra cuentas por pagar
Total Pasivo Corriente
Pasivo No corriente
Deudas a Largo Plazo
Pasivo por impuesto renta diferido
Total pasivo no corriente
Patrimonio
Capital
Excedente de revaluacion
Reservas
Resultados Acumulados
Total Patrimonio
Total Pasivo y patrimonio

Sin drawback Con Drawback

Diferencia

Aplicacin Drawback

RESUMEN D
RAZON FINANCIERA
RAZON DE ENDEUDAMIENTO
SOLVENCIA
RATIO DE CALIDAD DE LA
DEUDA
RATIO DE COBERTURA DE LOS
GASTOS FINANCIEROS

AutorFUENTE

DEFINICION
DEUDAS TOTALES
ACTIVOS TOTALES
ACTIVO REAL
DEUDAS TOTALES
DEUDAS A CORTO PLAZO
DEUDAS TOTALES
UTILIDAD ANTES DE IMPTOS
GASTOS FINANCIEROS

: rea de contabilidad empresa agroindustrial Avo Per S.A.C.

ELABORACION: Propio

CAMPOSOL
RESUMEN DE ANALISIS FINANCIERO DE APALANCAMIENTO
SIN DRAWBACK
CALCULO

EVALUACION

MIENTO
CON DRAWBACK
CALCULO

EVALUACION