Income Statement Template Strictly Confidential

Notes
This Excel model is for educational purposes only and should not be used for any other reason.
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Aracoi, S. A. © Corporate Finance Institute®. All rights reserved.
ESTADO DE RESULTADOS MENSUAL
[Millones de Bs] 2018
ENE FEB MAR ABR MAY JUN JUL AGO SEP OCT NOV DIC TOTAL
Flujo de ingresos 1 587.0 596.3 605.8 615.4 625.2 635.1 645.2 655.4 665.8 676.4 687.1 698.0 7,692.6
Flijo de Ingresos 2 145.6 147.9 150.2 152.6 155.0 157.5 160.0 162.5 165.1 167.7 170.4 173.1 1,907.8
Devoluciones, Reembolsos, Des (21.0) (21.3) (21.7) (22.0) (22.4) (22.7) (23.1) (23.5) (23.8) (24.2) (24.6) (25.0) (275.3)
Ingresos netos totales 711.6 722.9 734.3 746.0 757.8 769.9 782.1 794.5 807.1 819.9 832.9 846.1 9,325.0

Costo de los bienes vendidos 269.6 273.9 278.2 282.7 287.1 291.7 296.3 301.0 305.8 310.7 315.6 320.6 3,533.2
Beneficio bruto 442.0 449.0 456.1 463.3 470.7 478.2 485.7 493.5 501.3 509.2 517.3 525.5 5,791.8

Gastos
Publicidad y Promoción 18.7 19.1 19.5 19.8 20.2 20.6 21.0 21.5 21.9 22.3 22.8 23.2 250.6
Depreciación y amortización 108.7 110.9 113.1 115.3 117.6 119.9 122.3 124.8 127.2 129.8 132.3 135.0 1,456.8
Seguro 1.1 1.1 1.1 1.2 1.2 1.2 1.2 1.3 1.3 1.3 1.3 1.4 14.7
Mantenimiento 5.7 5.8 5.9 6.0 6.2 6.3 6.4 6.5 6.7 6.8 6.9 7.1 76.4
Suministros de oficina 2.8 2.9 2.9 3.0 3.0 3.1 3.2 3.2 3.3 3.3 3.4 3.5 37.5
Rentas-Alquileres 5.8 5.9 6.0 6.2 6.3 6.4 6.5 6.7 6.8 6.9 7.1 7.2 77.7
Sueldos, beneficios y salarios 251.2 256.2 261.3 266.5 271.8 277.2 282.7 288.3 294.0 299.9 305.8 311.9 3,366.7
Servicios 1.5 1.5 1.6 1.6 1.6 1.7 1.7 1.7 1.8 1.8 1.8 1.9 20.1
Viaticos-Viajes 2.3 2.3 2.4 2.4 2.5 2.5 2.6 2.6 2.7 2.7 2.8 2.9 30.8
Utilidades 1.4 1.4 1.5 1.5 1.5 1.5 1.6 1.6 1.6 1.7 1.7 1.7 18.8
Otros gastos 1 3.8 3.9 4.0 4.0 4.1 4.2 4.3 4.4 4.4 4.5 4.6 4.7 50.9
Otros Gastos 2 - - - - - - - - - - - - -
Total Gastos 403.0 411.0 419.2 427.5 436.0 444.7 453.5 462.5 471.7 481.1 490.6 500.4 5,401.1
Ganancias antes de intereses 39.0 38.0 36.9 35.8 34.7 33.5 32.2 30.9 29.6 28.2 26.7 25.2 390.6

Gastos por intereses 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 30.0
Ganancias antes de impuestos 36.5 35.5 34.4 33.3 32.2 31.0 29.7 28.4 27.1 25.7 24.2 22.7 360.6

Impuestos sobre la renta 10.9 10.6 10.3 10.0 9.7 9.3 8.9 8.5 8.1 7.7 7.3 6.8 108.2
Ganancias netas 25.5 24.8 24.1 23.3 22.5 21.7 20.8 19.9 19.0 18.0 16.9 15.9 252.4
This file is for educational purposes only. E&OE

Corporate Finance Institute®

https://corporatefinanceinstitute.com/
Aracoi, S. A. © Corporate Finance Institute®. All rights reserved.
Ganancias netas …
[Millones Bs.]
2014 2015 2016 2017 2018 This file is for educational purposes only. E&
Flujo de ingresos 1 7,692.6 7,814.6 7,938.7 8,064.6 8,192.6
Flujo de ingresos 2 1,907.8 1,938.0 1,968.8 2,000.0 2,031.8
Devoluciones, Reembolsos, Des (275.3) (279.7) (284.1) (288.6) (293.2)
Ingresos netos totales 9,325.0 9,473.0 9,623.3 9,776.0 9,931.2

Costo de los bienes vendidos 3,533.2 3,589.3 3,646.3 3,704.1 3,762.9

Beneficio bruto 5,791.8 5,883.7 5,977.0 6,071.9 6,168.3 Corporate Finance Institute®
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Gastos
Publicidad y Promoción 250.6 255.6 260.7 265.9 271.1
Depreciacion & Amortizacion 1,456.8 1,485.8 1,515.3 1,545.4 1,576.1
Seguro 14.7 15.0 15.3 15.6 15.9
Mantenimiento 76.4 77.9 79.5 81.0 82.6
Suministros de oficina 37.5 38.3 39.0 39.8 40.6
Rentas 77.7 79.3 80.9 82.5 84.1
Sueldos, beneficios y salarios 3,366.7 3,433.6 3,501.8 3,571.4 3,642.3
Servicios 20.1 20.5 20.9 21.3 21.7
Viaticos- Viajes 30.8 31.4 32.1 32.7 33.3
Utilidades 18.8 19.1 19.5 19.9 20.3
Otros gastos 1 50.9 51.9 53.0 54.0 55.1
Otros gastos 2 - - - - -
Total Gastos 5,401.1 5,508.4 5,617.9 5,729.5 5,843.4
Ganancias antes de intereses 390.6 375.2 359.1 342.4 324.9

Gastos por intereses 30.0 2.5 2.5 2.5 2.5

Ganancias antes de impuestos 360.6 372.7 356.6 339.9 322.4

Impuestos sobre la renta 108.2 111.8 107.0 102.0 96.7

Ganancias netas 252.4 260.9 249.7 237.9 225.7
e is for educational purposes only. E&OE

rate Finance Institute®

//corporatefinanceinstitute.com/
ARACOI, S.A. © Corporate Finance Institute®. All rights reserved.
ESTADO DE RESULTADOS
en Millones de Bolivares 2018
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC Full Year
Flujo de ingresos 1 - - - - - - - - - - - - -
Flujo de ingresos 2 - - - - - - - - - - - - -
Devoluciones, reembolsos, desc - - - - - - - - - - - - -
Ingresos netos totales - - - - - - - - - - - - -

Costo de los bienes vendidos - - - - - - - - - - - - -

Beneficio bruto - - - - - - - - - - - - -

Gastos
Publicidad y promoción - - - - - - - - - - - - -
Depreciacion & Amortizacion - - - - - - - - - - - - -
Seguro - - - - - - - - - - - - -
Mantenimiento - - - - - - - - - - - - -
Material de oficina - - - - - - - - - - - - -
Alquileres - - - - - - - - - - - - -
Sueldos, beneficios y salarios - - - - - - - - - - - - -
Servicios - - - - - - - - - - - - -
Viaticos- Viajes - - - - - - - - - - - - -
Utilidades - - - - - - - - - - - - -
Otro gasto 1 - - - - - - - - - - - - -
Otro gasto 2 - - - - - - - - - - - - -
Total Gastos - - - - - - - - - - - - -
Ganancias antes de intereses - - - - - - - - - - - - -

Gastos por intereses - - - - - - - - - - - - -

Ganancias antes de impuestos - - - - - - - - - - - - -

Impuestos sobre la renta - - - - - - - - - - - - -

Ganancias netas - - - - - - - - - - - - -
This file is for educational purposes only. E&OE

Corporate Finance Institute®

https://corporatefinanceinstitute.com/
ARACOI, S.A. © Corporate Finance Institute®. All rights reserved.
ESTADO DE RESULTADOS
en Millones de Bolivares
2014 2015 2016 2017 2018
Revenue stream 1 - - - - -
Revenue stream 2 - - - - - This file is for educational purposes only. E&OE
Returns, Refunds, Discounts - - - - -
Total Net Revenue - - - - -

Cost of Goods Sold - - - - -

Gross Profit - - - - -

Expenses Corporate Finance Institute®

Advertising & Promotion - - - - - https://corporatefinanceinstitute.com/
Depreciation & Amortization - - - - -
Insurance - - - - -
Maintenance - - - - -
Office Supplies - - - - -
Rent - - - - -
Salaries, Benefits & Wages - - - - -
Telecommunication - - - - -
Travel - - - - -
Utilities - - - - -
Other Expense 1 - - - - -
Other Expense 2 - - - - -
Total Expenses - - - - -
Earnings Before Interest & Ta - - - - -

Interest Expense - - - - -
Earnings Before Taxes - - - - -

Income Taxes - - - - -
Net Earnings - - - - -
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nce Institute®
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