TOYOSA S.
A
BALANCE GENERAL
Al 31 de Diciembre 2020
(Expresado en Bolivianos)
2020 2021 2022
ACTIVO CORRIENTE
Disponibilidades 21,797,438.00 21,551,862.00 32,169,044.00
Inversiones Temporarias 1,501,202.00 1,647.00 11,860,098.00
Cuentas Comerciales por Cobrar 223,552,345.00 177,405,020.00 292,563,246.00
Anticipos a Proveedores 99,892,612.00 141,211,653.00 273,021,358.00
Otras Cuentas por Cobrar 485,793,247.00 277,865,856.00 320,446,415.00
Inventarios 279,310,913.00 308,184,730.00 356,092,070.00
Gastos Pagados por Anticipado 12,017,927.00 14,526,793.00 5,079,424.00
TOTAL ACTIVO CORRIENTE 1,123,865,684.00 940,747,561.00 1,291,231,655.00
ACTIVO NO CORRIENTE
Otras Cuentas por Cobrar 148,228,263.00 77621244 74140200
Inversiones Permanentes 21,215,663.00 325278234 326679355
Activo Fijo 374,334,847.00 373378132 397423515
Otros Activos 2,040,930.00 4796395 4516161
TOTAL ACTIVO NO CORRIENTE 545,819,703.00 781,074,005.00 802,759,231.00
TOTAL ACTIVO 1,669,685,387.00 1,721,821,566.00 2,093,990,886.00
PASIVO Y PATRIMONIO NETO
PASIVO CORRIENTE
Cuentas Comerciales por Pagar 47,648,512.00 118386578 268,564,216.00
Deudas Bancarias y Financieras 491,157,122.00 347190317 477,880,040.00
Deuda por Emision de Valores 142,771,436.00 143119556 127,205,815.00
Anticipos de Clientes 19,611,940.00 32386352 39,734,209.00
Deudas Fiscales y Sociales 118,357,129.00 135993051 104,522,268.00
Otras Cuentas por Pagar 37,305,329.00 37737377 41,801,289.00
Ingresos Diferidos 8,226.00 8226 8,226.00
TOTAL PASIVO CORRIENTE 856,859,694.00 814,821,457.00 1,059,716,063.00
PASIVO NO CORRIENTE
Deudas Bancarias y Financieras 100,908,797.00 182,495,069.00 196623559
Deuda por Emision de Valores 48,184,000.00 - 9403
Otros Prestamos 1,334,762.00 863,501.00 41112247
Deudas Fiscales y Sociales
Prevision para Indeminizacion 13,200,174.00 11,599,883.00 10483843
Otras Cuentas por Pagar 28,379,597.00 25,530,631.00 25343162
TOTAL PASIVO NO CORRIENTE 192,007,330.00 220,489,084.00 273,572,214.00
TOTAL PASIVO 1,048,867,024.00 1,035,310,541.00 1,333,288,277.00
PATRIMONIO NETO
Capital 425,191,000.00 425191000 454673000
Ajuste de Capital 165,652,235.00 169102188 178279335
Reserva Legal 21,520,001.00 24623385 29315759
Ajuste de Reservas Patrimoniales 9,136,351.00 9315858 9819421
Resultados Acumulados 7,716,092.00 -685705 -539992
Resultado de la Gestion - 8,397,316.00 58964299 89155086
TOTAL PATRIMONIO NETO 620,818,363.00 686,511,025.00 760,702,609.00
TOTAL PASIVO Y PATRIMONIO NETO 1,669,685,387.00 1,721,821,566.00 2,093,990,886.00
2023 2024
22,351,393.00 37,633,982.00
4,270,655.00 4,272,823.00
344,345,654.00 378,489,210.00
168,052,053.00 180,611,851.00
417,664,748.00 427,190,853.00
481,728,880.00 413,073,522.00
6,310,981.00 13,076,097.00
1,444,724,364.00 1,454,348,338.00
42549819 27925398
327964194 344104534
384841252 405558139
4290352 3642644
759,645,617.00 781,230,715.00
2,204,369,981.00 2,235,579,053.00
293,864,356.00 222,222,826.00
608,108,966.00 650,117,729.00
68,674,900.00 21,534,672.00
23,610,690.00 13,672,740.00
98,593,517.00 69,730,031.00
76,455,183.00 105,776,751.00
560,591.00 4,286,605.00
1,169,868,203.00 1,087,341,354.00
141,966,217.00 98,317,886.00
9,402.00 35,386,824.00
40,445,747.00 9,404.00
38,477,241.00
10,317,735.00 11,176,714.00
25,143,377.00 25,007,856.00
217,882,478.00 208,375,925.00
1,387,750,681.00 1,295,717,279.00
499251000 630704000
196351594 226868402
33355796 35134701
10882854 12718595
17358 636858
76760698 33799218
816,619,300.00 939,861,774.00
2,204,369,981.00 2,235,579,053.00
TOYOSA S.A
ESTADO DE GANANCIAS Y PERDIDAS
Al 31 de Diciembre 2020
(Expresado en Bolivianos)
2020 2021 2022
Venta de Vehiculos y Repuestos Local 645,756,349.00 891,453,128.00 1,289,393,471.00
Venta de Vehiculos y Repuestos Zona Franca 4,288,966.00 - -
Venta de Aceites y Grasas 341,811.00 91,716.00 87,911.00
Venta de Servicios 47,513,004.00 60,941,962.00 66,499,336.00
TOTAL VENTAS 697,900,130.00 952,486,806.00 1,355,980,718.00
(-) Costo de Ventas 502,765,471.00 690,446,344.00 1,008,291,128.00
UTILIDAD BRUTA 195,134,659.00 262,040,462.00 347,689,590.00
Gastos de Administracion 45,504,504.00 36,734,652.00 42,771,358.00
Gastos de Comercializacion 62,876,910.00 64,268,432.00 74,634,435.00
Gastos Financieros 58,053,302.00 59,003,933.00 63,429,143.00
Depreciaciones, Amortizaciones y Castigos 11,153,425.00 21,906,719.00 22,005,085.00
Impuestos, Tasas y Patentes 28,879,146.00 38,980,541.00 52,843,655.00
206,467,287.00 220,894,277.00 255,683,676.00
Otros Ingresos Operativos 6,867,117.00 20,998,581.00 4,380,540.00
UTILIDAD/PERDIDA OPERATIVA - 4,465,511.00 62,144,766.00 96,386,454.00
OTROS INGRESOS Y GASTOS
Diferencia de Cambio - 1,055,087.00 - 3,231,590.00 -5716559
Otros Ingresos 1,035,163.00 240,038.00 934018
Multas y Accesorios Fiscales - 1,875,293.00 - 3,493,371.00 -5890884
Ingresos Financieros 276,174.00 4,017,026.00 8494130
AITB - 1,431,091.00 - 564,121.00 -2343229
Ajuste de Gestiones Anteriores - 881,671.00 2,954,935.00 1983529
UTILIDAD/PERDIDA NETA DEL EJERCICIO - 8,397,316.00 62,067,683.00 93,847,459.00
Constitucion Reserva Legal 5% - 3,103,384.15 4,692,372.95
UTILIDAD NETA DESPUES DE RESERVA - 8,397,316.00 58,964,298.85 89,155,086.05
2023 2024
1,456,964,273.00 1,333,299,825.00
- -
34,215.00 6,414.00
46,743,260.00 81,452,413.00
1,503,741,748.00 1,414,758,652.00
1,145,812,499.00 1,092,310,607.00
357,929,249.00 322,448,045.00
38,351,848.00 35,329,203.00
83,091,732.00 80,188,449.00
87,248,635.00 97,991,569.00
21,736,740.00 12,069,834.00
56,245,871.00 53,998,622.00
286,674,826.00 279,577,677.00
4,306,009.00 609,197.00
75,560,432.00 43,479,565.00
-2778837 -12396743
9005650 2716849
-5228739 -9957538
10180590 20862998
-5742312 -8236872
-196049 -890135
80,800,735.00 35,578,124.00
4,040,036.75 1,778,906.20
76,760,698.25 33,799,217.80
ANALISIS FINANCIERO
Grupo Detalle 2019 2020 2021 2022 2023
LC=AC/PC 1.31 1.15 1.22 1.23 1.34
Liquidez LA=(AC-INV)/PC 0.99 0.78 0.88 0.82 0.96
LI=DISP/PC 3% 3% 3% 2% 3%
ID=PT/AT 63% 60% 64% 63% 58%
Deuda ICI=RO/Intereses - 0.08 1.05 1.52 0.87 0.44
ICD=PC/PT 82% 79% 79% 84% 84%
Rat=V/AT 0.42 0.55 0.65 0.68 0.63
PPI=360/(CV/INV) 200 161 127 151 136
Eficiencia o
actividad PPC=360/(V/C*C) 115.32 67.05 77.67 82.44 96.31
PPP=360/(CV/C*P) 34 62 96 92 73
CCE=PPI+PPC-PPP 281 166 109 141 159
MB=UB/V 28.0% 27.5% 25.6% 23.8% 22.8%
MO=RO/V -1% 7% 7% 5% 3%
Rentabilidad MN=RN/V -1% 6% 7% 5% 2%
ROA=RN/AT -0.5% 3.4% 4.3% 3.5% 1.5%
ROE=RN/Pt -1.35% 8.59% 11.72% 9.40% 3.60%
MN=RN/V -1% 6% 7% 5% 2%
Rat=V/AT 0.42 0.55 0.65 0.68 0.63
DUPONT ROA=RN/AT -0.50% 3.42% 4.26% 3.48% 1.51%
M.Apalancamiento=AT/Pt 2.69 2.51 2.75 2.70 2.38
ROE=RN/Pt -1.35% 8.59% 11.72% 9.40% 3.60%
