2. RAZON CIRCULANTE ACIDO= 9,360,000 17,921,000 9,360,000 –4,350,000 17,921,000 = = = 0.5223 NO SOLVENTE NO SOLVENTE 0.28

3. ROTACION DE ACTIVO = ROTACION CxC = ROTACION DE INVENTARIOS = 200,000 46,590,000 200,000 2,610,000 110,000 4,350,000 = = = 0.004 0.077 0.025

4. RAZON DE ENDEUDAMINETO= RAZON DE PASIVO –CAPITAL = 46,590,000 46,590,000 46,590,000 24,669,000 = = 0.00% 1.89 %

5. ROE= RENDIMIENTO SOBRE ACTIVOS= RAZON DE RETENCION= MARGEN DE UTILIDAD NETA= 23,400 24,669,000 23,400 46590,000 13,400 23,400 23,400 60,000 = = = = 0.0005 (0.05%) 0.5726 (57.26%) 0.39 (39%) 0.0009 (0.09%)