ESTADO DE RESULTADOS

AL 2021, 2020, 2019, 2018 Y 2017 (EXPRESADO EN MILES DE SOLES)

Cuenta 2021 2020 2019 2018
Ingresos por ventas 5,799,280 4,272,234 5,662,476 5,279,948
Otros ingresos operacionales 86,213 42,511 47,112 63,726
Total Ingresos 5,885,493 4,314,745 5,709,588 5,343,674
Costo de Ventas
del cambio en el valor de los -2,030,170 -1,315,706 -1,497,118 -1,367,670
activos biológicos
Cambio en el valor razonable de 3,855,323 2,999,039 4,212,470 3,976,004
los activos
cambio en biológicos
el valor razonable de -5,411 -7,420
los activos biológicos 3,855,323 2,993,628 4,205,050 3,976,004
Gastos de Ventas y Distribución -1,062,762 -887,669 -951,029 -936,302
Gastos de Administración -479,107 -383,397 -370,448 -440,609
Otros Ingresos Operativos 198,223 80,139 22,170 85,429
Otros Gastos
Ganancia Operativos
(Pérdida) por -39,457 -29,652 -68,028 -55,186
actividades de operación 2,472,220 1,773,049 2,837,715 2,629,336
Ingresos Financieros 41,293 21,611 52,162 26,580
Gastos Financieros -22,393 -18,765 -19,861 -19,355
Diferencias de Cambio
Resultado antes neto a las
de Impuesto -40,029 -19,084 11,416 -8,945
Ganancias
Gasto por Impuesto a las 2,451,091 1,756,811 2,881,432 2,627,616
Ganancias
Ganancia (Pérdida) Neta del -742,317 -545,989 -869,961 -786,826
Ejercicio 1,708,774 1,210,822 2,011,471 1,840,790
LES)
2017
4,959,108
62,901
5,022,009
-1,360,521
3,661,488
-394
3,661,094
-1,101,442
-537,425
68,001
-57,182
2,033,046
10,560
-24,988
4,258
2,022,876
-632,595
1,390,281
 PUNTO DE EQUILIBRIO - 2021-BACKUS

CRISTAL PILSEN CALLAO CUSQUEÑA PILSEN TRUJILLO

IMPACTO EN EL MERCADO 41% 25% 6% 9%

2,413,052 1,471,373 353,130 529,694

VENTAS TOTALES
668900 380000 75000 150000
Q BOTELLAS
2.54 2.75 3.53 2.43
P.V UNITARIO

COSTO VARIABLE UNITARIO 0.50 0.50 0.80 0.50

COSTOS FIJOS

ALQUILERES

SALARIOS

SERVICIOS

PUNTO DE EQUILIBRIO Q

PUNTO DE EQUILIBRIO S/
O - 2021-BACKUS

GUARANA AREQUIPEÑA OTROS TOTAL VENTAS

4% 4% 12%

235,420 235,420 706,259 5,885,493

150000 60000 150000 1,633,900

1.09 2.62 3.22 3

0.50
0.30 0.50 0.50

250,000

450,000

70,000
 PROYECCION DE VENTAS A PLAZO 5 AÑOS

AÑO VENTAS TOTALES

2017 1 5022009
2018 2 5343674
2019 3 5709588
2020 4 4314745
2021 5 5885493
2022 6 5418824
2023 7 5488628
2024 8 5558432
2025 9 5628236
2026 10 5698040

PROYECCION DE VENTAS DE PRODUCTOS A NIVEL NACIONAL- (EXPRESADO

PRODUCTOS % IMPACTO 2017 2018 2019 2020 2021 2019
CRISTAL 41% S/2,059,023.69 S/2,190,906.34 S/2,340,931.08 S/1,769,045.45 S/2,413,052.13 S/2,340,931.08
PILSEN CALLAO 25% S/1,255,502.25 S/1,335,918.50 S/1,427,397.00 S/1,078,686.25 S/1,471,373.25 S/1,427,397.00
CUSQUEÑA 6% S/301,320.54 S/320,620.44 S/342,575.28 S/258,884.70 S/353,129.58 S/342,575.28
PILSEN TRUJILLO 9% S/451,980.81 S/480,930.66 S/513,862.92 S/388,327.05 S/529,694.37 S/513,862.92
GUARANA 4% S/200,880.36 S/213,746.96 S/228,383.52 S/172,589.80 S/235,419.72 S/228,383.52
AREQUIPEÑA 4% S/200,880.36 S/213,746.96 S/228,383.52 S/172,589.80 S/235,419.72 S/228,383.52
OTROS 11% S/552,420.99 S/587,804.14 S/628,054.68 S/474,621.95 S/647,404.23 S/628,054.68
Totales S/5,022,009.00 S/5,343,674.00 S/5,709,588.00 S/4,314,745.00 S/5,885,493.00 S/5,709,588.00
NTAS A PLAZO 5 AÑOS

S A NIVEL NACIONAL- (EXPRESADO EN SOLES)

2020 2021 2022 2023 2024 2025 2026
S/1,769,045.45 S/2,413,052.13 S/2,221,717.84 S/2,250,337.48 S/2,278,957.12 S/2,307,576.76 S/2,336,196.40
S/1,078,686.25 S/1,471,373.25 S/1,354,706.00 S/1,372,157.00 S/1,389,608.00 S/1,407,059.00 S/1,424,510.00
S/258,884.70 S/353,129.58 S/325,129.44 S/329,317.68 S/333,505.92 S/337,694.16 S/341,882.40
S/388,327.05 S/529,694.37 S/487,694.16 S/493,976.52 S/500,258.88 S/506,541.24 S/512,823.60
S/172,589.80 S/235,419.72 S/216,752.96 S/219,545.12 S/222,337.28 S/225,129.44 S/227,921.60
S/172,589.80 S/235,419.72 S/216,752.96 S/219,545.12 S/222,337.28 S/225,129.44 S/227,921.60
S/474,621.95 S/647,404.23 S/596,070.64 S/603,749.08 S/611,427.52 S/619,105.96 S/626,784.40
S/4,314,745.00 S/5,885,493.00 S/5,418,824.00 S/5,488,628.00 S/5,558,432.00 S/5,628,236.00 S/5,698,040.00
S/ 6,989,976.00
 PROYECCION DE COMPRAS POR CADA PRODUCTO (EXPRESADO EN SOLES)

Productos 2022 2023 2024 2025

CRISTAL S/129,267,864.00 S/139,609,293.12 S/153,570,222.43 S/171,998,649.12
PILSEN CALLAO S/32,316,966.00 S/34,902,323.28 S/38,392,555.61 S/42,999,662.28
CUSQUEÑA S/17,235,715.20 S/18,614,572.42 S/20,476,029.66 S/22,933,153.22
PILSEN TRUJILLO S/10,772,322.00 S/11,634,107.76 S/12,797,518.54 S/14,333,220.76
GUARANA S/15,081,250.80 S/16,287,750.86 S/17,916,525.95 S/20,066,509.06
AREQUIPEÑA S/4,308,928.80 S/4,653,643.10 S/5,119,007.41 S/5,733,288.30
OTROS S/3,231,696.60 S/3,490,232.33 S/3,839,255.56 S/4,299,966.23
Total S/212,214,743.40 S/229,191,922.87 S/252,111,115.16 S/282,364,448.98
PORCENTAJE 5% 8% 10% 12%

PROYECCION DE COMPRAS POR CADA PRODUCTO (EXPRESADO EN SOLES)

Productos 2022 2023 2024 2025

Salarios S/63,819,570.29 S/68,925,135.91 S/75,817,649.50 S/84,915,767.45
Materia prima S/22,571,325.00 S/24,377,031.00 S/26,083,423.17 S/28,170,097.02
Compra de mercaderia S/27,085,590.00 S/29,252,437.20 S/32,177,680.92 S/36,039,002.63
Consumo de fabricacion S/7,523,775.00 S/8,125,677.00 S/8,938,244.70 S/10,010,834.06
CIF S/51,000,000.00 S/55,080,000.00 S/60,588,000.00 S/67,858,560.00
Servicios basicos S/61,200.00 S/66,096.00 S/72,705.60 S/81,430.27
Tranporte S/1,532,040.00 S/1,654,603.20 S/1,820,063.52 S/2,038,471.14
Total S/173,593,500.29 S/187,483,003.31 S/205,499,791.41 S/229,116,187.58
PORCENTAJE 5% 8% 10% 12%
REDUCCION MP 3% 4%
 PLANILLA A LARGO PLAZO
Concepto 2022 2023 2024 2025
Salarios 44,140,336.80 45,464,546.90 47,737,774.25 51,079,418.45
Sueldos de administracion 9,447,240.00 10,203,019.20 11,223,321.12 12,570,119.65
Sueldos de ventas 13,708,800.00 14,805,504.00 16,286,054.40 18,240,380.93
AFP 8,558,977.52 9,243,695.72 10,168,065.30 11,388,233.13
Renta de 5ta 25,196,811.30 27,212,556.20 29,933,811.82 33,525,869.24
Vacaciones produccion 3,678,361.40 3,384,092.49 3,045,683.24 2,680,201.25
Vacaciones administracion 1,142,400.00 1,233,792.00 1,357,171.20 1,520,031.74
Vacaciones ventas 787,270.00 850,251.60 935,276.76 1,047,509.97
Essalud produccion 4,303,682.84 3,959,388.21 3,563,449.39 3,135,835.46
Essalud administracion 1,336,608.00 1,443,536.64 1,587,890.30 1,778,437.14
Essalud ventas 921,105.90 994,794.37 1,094,273.81 1,225,586.67
Gratificacion produccion 7,356,722.80 6,768,184.98 6,091,366.48 5,360,402.50
Gratificacion administracion 2,284,800.00 2,467,584.00 2,714,342.40 3,040,063.49
Gratificacion ventas 1,574,540.00 1,700,503.20 1,870,553.52 2,095,019.94
Bonificacion produccion 662,105.05 609,136.65 548,222.98 482,436.23
Bonificacion administracion 205,632.00 222,082.56 244,290.82 273,605.71
Bonificacion ventas 141,708.60 153,045.29 168,349.82 188,551.79
Cts produccion 3,678,361.40 3,384,092.49 3,045,683.24 2,680,201.25
Cts administracion 1,142,400.00 1,233,792.00 1,357,171.20 1,520,031.74
Cts ventas 787,270.00 850,251.60 935,276.76 1,047,509.97
Total 131,055,133.61 136,185,873.10 143,910,052.81 154,881,471.27
5% 8% 10% 12%
REDUCCION SALARIOS (Estrategia) 3% 5% 7%
9% 11% 12%

PROYECCION DE COMPRAS VINCULADO A GASTOS DE VENTAS

Concepto 2022 2023 2024 2025
Gastos del personal S/17,920,694.50 S/17,562,280.61 S/16,859,789.39 S/15,848,202.02
Servicios prestados por terceros S/3,594,480.00 S/3,882,038.40 S/4,270,242.24 S/4,782,671.31
Seguros S/1,183,200.00 S/1,277,856.00 S/1,405,641.60 S/1,574,318.59
Publicidad S/911,880.00 S/948,355.20 S/1,005,256.51 S/1,085,677.03
Depreciacion derecho de uso S/98,000.00 S/105,840.00 S/116,424.00 S/130,394.88
Comisiones sobre ventas S/739,500.00 S/798,660.00 S/878,526.00 S/983,949.12
Depreciacion S/12,399,795.56 S/13,391,779.20 S/14,730,957.12 S/16,498,671.97
Estimacion por pérdida crediticia S/220,320.00 S/237,945.60 S/261,740.16 S/293,148.98
Amortizacion S/105,060.00 S/113,464.80 S/124,811.28 S/139,788.63
Participacion de trabajadores S/730,320.00 S/788,745.60 S/867,620.16 S/971,734.58
Otros gastos de ventas S/1,088,340.00 S/1,175,407.20 S/1,292,947.92 S/1,448,101.67
Total S/38,991,590.06 S/40,282,372.61 S/41,813,956.38 S/43,756,658.79
PORCENTAJE 5% 8% 10% 12%

PUBLICIDAD 2% 4% 6% 8%
GASTO DE PERSONAL 2% 4% 6%

PROYECCION DE COMPRAS VINCULADAS A GASTOS DE ADMINISTRACION

Concepto 2022 2023 2024 2025
Gastos del personal S/23,623,437.25 S/25,513,312.23 S/28,064,643.46 S/31,432,400.67
Servicios prestados por terceros S/3,659,760.00 S/3,952,540.80 S/4,347,794.88 S/4,869,530.27
Honorarios del auditor y otros S/20,400.00 S/22,032.00 S/24,235.20 S/27,143.42
Servicios de gerencia S/1,560,600.00 S/1,685,448.00 S/1,853,992.80 S/2,076,471.94
Depreciacion S/30,999,488.89 S/33,479,448.00 S/36,827,392.80 S/41,246,679.94
Tributos S/196,860.00 S/212,608.80 S/233,869.68 S/261,934.04
Amortizacion S/64,260.00 S/69,400.80 S/76,340.88 S/85,501.79
Participacion de trabajadores S/660,960.00 S/713,836.80 S/785,220.48 S/879,446.94
Otros S/709,920.00 S/766,713.60 S/843,384.96 S/944,591.16
Total S/61,495,686.14 S/66,415,341.03 S/73,056,875.14 S/81,823,700.15
Porcentaje mensual 5% 8% 10% 12%
EN SOLES)
https://www.backus.pe/sites/g/files/yrakuj241/files/2022-03/Memoria%20Anual%
2026 TOTALES file:///C:/Users/ahida/Downloads/S08-9-10-11-12.s1_INTEGRADOR2_CGT%20(1).p
S/197,798,446.49 S/792,244,475.17 https://repositorioacademico.upc.edu.pe/bitstream/handle/10757/576912/Inform
S/49,449,611.62 S/198,061,118.79
S/26,373,126.20 S/105,632,596.69
S/16,483,203.87 S/66,020,372.93
S/23,076,485.42 S/92,428,522.10
S/6,593,281.55 S/26,408,149.17
S/4,944,961.16 S/19,806,111.88
S/324,719,116.33 S/1,300,601,346.73
15%

EN SOLES)

2026 TOTALES
S/97,653,132.56 S/391,131,255.71
S/30,987,106.73 S/132,188,982.92
S/41,444,853.02 S/165,999,563.78
S/11,512,459.17 S/46,110,989.94
S/78,037,344.00 S/312,563,904.00
S/93,644.81 S/375,076.68
S/2,344,241.81 S/9,389,419.68
S/262,074,808.11 S/1,057,759,192.71
15%
5%
 2026 TOTALES
55,676,566.11 244,098,642.51
14,455,637.60 57,899,337.58
20,976,438.07 84,017,177.40
13,096,468.10 52,455,439.78
38,554,749.63 154,423,798.20
2,278,171.06 15,066,509.44
1,748,036.51 7,001,431.45
1,204,636.47 4,824,944.80
2,665,460.14 17,627,816.05
2,045,202.71 8,191,674.80
1,409,424.67 5,645,185.41
4,556,342.13 30,133,018.88
3,496,073.01 14,002,862.90
2,409,272.93 9,649,889.60
410,070.79 2,711,971.70
314,646.57 1,260,257.66
216,834.56 868,490.06
2,278,171.06 15,066,509.44
1,748,036.51 7,001,431.45
1,204,636.47 4,824,944.80
170,746,901.10 736,771,333.89
15%
9%
14%

NTAS
2026 TOTALES
S/14,580,345.86 S/82,771,312.38
 S/5,500,072.01 S/22,029,503.95
S/1,810,466.38 S/7,251,482.57
S/1,194,244.74 S/5,145,413.48
S/149,954.11 S/600,612.99
S/1,131,541.49 S/4,532,176.61
S/18,973,472.77 S/75,994,676.62
S/337,121.33 S/1,350,276.07
S/160,756.93 S/643,881.64
S/1,117,494.77 S/4,475,915.11
S/1,665,316.92 S/6,670,113.71
S/46,620,787.30 S/211,465,365.13
15%

10%
8%

STRACION
2026 TOTALES
S/36,147,260.77 S/144,781,054.38
S/5,599,959.81 S/22,429,585.75
S/31,214.94 S/125,025.56
S/2,387,942.73 S/9,564,455.46
S/47,433,681.93 S/189,986,691.55
S/301,224.15 S/1,206,496.67
S/98,327.05 S/393,830.52
S/1,011,363.98 S/4,050,828.20
S/1,086,279.83 S/4,350,889.54
S/94,097,255.17 S/376,888,857.63
15% 50%
022-03/Memoria%20Anual%202021%20-%20Backus%20%281%29.pdf
NTEGRADOR2_CGT%20(1).pdf
andle/10757/576912/Informe%20financiero%20Backus.pdf?sequence=1&isAllowed=y