FORMULACIÓN Y EVALUACIÓN DE PROYECTOS GPY 1012-03 TAREA 3 ANÁLISIS FINANCIERO Su equipo de trabajo ha sido contratado por una empresa de Inversionistas, para efectuar un Análisis Financiero de la Empresa Nuevas Bebidas Colombia, a fin de determinar si es viable y oportuno invertir en la compra de acciones en esta compañía. Deberán presentar un informe de análisis financiero y recomendaciones para esta inversión. La tarea podrá solucionarse en grupos de máximo cuatro personas Fecha de entrega: Domingo 24 mayo del 2020 hasta las 11:59 p.m. Forma de entrega:Catálogo WEB,sólo un integrante del grupo deberá enviar el informe. No se recibirán correos electrónicos Tienen dos (2) intentos para enviar esta actividad. Se calificará el último intento. Datos sin justificación no será calificada por lo tanto debe ser explícito en su procedimiento. El informe debe incluir en la primera página, el formato indicado en el archivo adjunto, de lo contrario se penalizará en -0,25 Si tiene algún problema con el envío de esta actividad o con el catálogo, informe ANTES de la fecha máxima de entrega al correo: [email protected] Envíe este trabajo con antelación, no espere hasta el último momento. INTEGRANTES CODIGO Rúbrica de Evaluación FACTOR 1. Análisis y Resultados Conceptos utilizados Resultados o cálculos correctos Profundidad en análisis 2. Presentación Apariencia adecuada Creatividad en la presentación Claridad en exposición de análisis Impacto generado PUNTAJE 60% (20% c/u) 40% (10% c/u) CALIFICACIÓN EMIS 6-8 Bouverie Street London EC4Y 8DD, United Kingdom www.emis.com Business Report April 2018 Generated on 18 NUEVAS BEBIDAS DE COLOMBIA LTDA EMISid: 3268107 CO- NIT: 900273876 Headquart ers Av. Carrera 45 No. 103-60 Bogota D.C.; Bogota D.C; Colombia; Map Post al Code : 0819 T el: +57-1-638-6600 Email: [email protected] Main Act ivit ies: Soft Drink and Ice Manufacturing Copyright © 2018 EMIS, all rights reserved. A Euromoney Institutional Investor company. EMIS Business Report, Generated on 2018-04-18 Company Tear Sheet - Contact Information Full name : Nuevas Bebidas de Colombia Ltda Headquart ers Av. Carrera 45 No. 103-60 Bogota D.C.; Bogota D.C; Colombia; St at us: Non-Listed Map Post al Code : 0819 Legal Form: Limited Liability Company T el: +57-1-638-6600 Operat ional St at us: Operational Email: [email protected] EMISid: 3268107 CO-NIT : 900273876 Incorporat ion Dat e : March 16, 2009 Company Tear Sheet - NAICS Industry Classification Main Act ivit ies: Sof t Drink and Ice Manuf act uring (31211) Company Tear Sheet - Business description Company Descript ion Elaboracion de bebidas no alcoholicas; produccion de aguas mineralescomercio al por mayor de bebidas y productos del tabaco Company Tear Sheet - Basic Information Rat ings: OFAC List / Lista Clinton: NO (30 -May-17) Company Tear Sheet - EMIS Benchmark Score EMIS Benchmark Score (Against Industry) 84.29 Company Tear Sheet - Key Executives Balat Joseph Louis Legal Representative Guerrero Cabrera Francisco Javier Legal Representative Avella Palacio Santiago Alternate Legal Representative Ferreira Paulo Roberto Martins Alternate Legal Representative Martinez Castro Sonia Nancy Alternate Legal Representative Lopez Villa Angelica Patricia Fiscal Inspector Zambrano Mateus Ruth Stella Fiscal Inspector Company Tear Sheet - Ownership Details Coca Cola de Chile S.A. Coca Cola de Chile S.A. Coca-Cola Int eramerican Corp Company Tear Sheet - Subsidiaries and Affiliates Copyright © 2018 EMIS, all rights reserved. A Euromoney Institutional Investor company. Page 3 of 12 EMIS Business Report, Generated on 2018-04-18 Financial Statement s - Annual State ments - EMIS Global Template REPORTING DETAILS NAME Statement type Period end date Provider 2012 2013 2014 2015 2016 Annual, Individual Annual, Individual Annual, Individual Annual, Individual Annual, Individual 2012-12-31 2013-12-31 2014-12-31 2015-12-31 2016-12-31 COSUPERSOCFS4 COSUPERSOCFS4 COSUPERSOCFS4 COSUPERSOCFS_IFRS COSUPERSOCFS_IFRS 2012 2013 2014 2015 2016 1.00 1.00 1.00 1.00 1.00 Income Statement NAME Exchange rat e used f or currency conversion (IFRS) Total operating revenue 29,477,624.00 16,014,003.00 34,048,360 .00 12,927,646.00 36,399,925.00 Net sales revenue 29,477,624.00 16,014,003.00 34,048,360 .00 12,927,646.00 36,399,925.00 Cost of goods sold -8,460 ,273.00 -8,626,169.00 -8,764,228.00 -7,984,746.00 -7,829,719.00 21,017,351.00 7,387,834.00 25,284,132.00 4,942,900 .00 28,570 ,206.00 -11,881,591.00 -1,040 ,104.00 -232,173.00 -382,989.00 -443,248.00 -1,517,359.00 -1,346,517.00 -1,554,133.00 -3,996,490 .00 -3,766,403.00 7,618,401.00 5,001,213.00 23,497,826.00 563,421.00 24,360 ,555.00 16,078,674.00 13,627,382.00 32,262,054.00 8,548,167.00 32,190 ,274.00 2,030 ,311.00 1,354,529.00 3,128,889.00 4,477,331.00 -1,098,578.00 -3,122,802.00 Gross profit Selling and distribution expenses Administrative expenses Operating profit (EBIT) EBITDA Financial result 0 .00 Finance income Finance costs 0 .00 Net - other non-operating result Other income 65,936.00 -702,846.00 500 ,160 .00 65,936.00 228,349.00 500 ,160 .00 Other costs 0 .00 -931,195.00 Profit before income tax 6,375,183.00 4,298,367.00 19,704,691.00 2,593,732.00 25,715,084.00 -458,693.00 -896,882.00 -4,906,784.00 -1,492,836.00 -11,225,787.00 Profit after income tax 5,916,490 .00 3,401,485.00 14,797,907.00 1,100 ,896.00 14,489,297.00 Net Profit (Loss) for the Period 5,916,490 .00 3,401,485.00 14,797,907.00 1,100 ,896.00 14,489,297.00 2012 2013 2014 2015 2016 1.00 1.00 1.00 1.00 1.00 64,988,365.00 69,591,743.00 86,309,787.00 86,499,017.00 110 ,546,934.00 47,618,208.00 51,808,408.00 48,512,843.00 42,036,594.00 32,173,381.00 46,180 ,253.00 47,504,866.00 44,928,278.00 41,568,594.00 32,173,381.00 1,437,955.00 718,977.00 0 .00 468,000 .00 0 .00 468,000 .00 0 .00 Income tax Balance Sheet NAME Exchange rat e used f or currency conversion (IFRS) Total assets Non-current assets Property, plant and equipment Deferred assets Non-current deferred tax assets Other non-current assets 0 .00 3,584,565.00 3,584,565.00 17,370 ,157.00 17,783,335.00 37,796,944.00 44,462,423.00 78,373,553.00 Trade and other receivables 10 ,275,137.00 6,038,003.00 6,505,713.00 5,856,712.00 7,144,634.00 Current trade receivables 8,844,375.00 4,151,181.00 6,052,161.00 5,856,712.00 7,144,634.00 Current assets Copyright © 2018 EMIS, all rights reserved. A Euromoney Institutional Investor company. 0 .00 Page 6 of 12 EMIS Business Report, Generated on 2018-04-18 Other current receivables 473,238.00 478,054.00 452,951.00 Tax receivables 957,524.00 1,408,768.00 601.00 32,088.00 0 .00 70 ,800 .00 7,062,932.00 11,745,332.00 31,220 ,431.00 7,062,932.00 11,745,332.00 31,220 ,431.00 64,988,365.00 69,591,743.00 56,486,941.00 0 .00 Prepayments, accrued income and other deferred current assets Cash and Cash Equivalents 38,605,711.00 71,228,919.00 86,309,787.00 86,499,017.00 110 ,546,934.00 63,472,991.00 78,270 ,898.00 80 ,613,487.00 95,102,784.00 56,486,941.00 63,472,991.00 78,270 ,898.00 80 ,613,487.00 95,102,784.00 58,705,337.00 58,705,337.00 58,705,337.00 58,705,337.00 58,705,337.00 16,937.00 16,937.00 1,183,089.00 15,980 ,997.00 17,081,893.00 Retained earnings -8,151,823.00 -2,235,333.00 0 .00 5,927,153.00 19,315,554.00 Profit or loss for the period 5,916,490 .00 3,401,485.00 14,797,907.00 0 .00 3,584,565.00 3,584,565.00 8,501,424.00 6,118,752.00 8,038,889.00 5,885,530 .00 15,444,150 .00 718,978.00 0 .00 0 .00 3,019,727.00 3,024,946.00 0 .00 0 .00 0 .00 3,019,727.00 3,024,946.00 718,978.00 0 .00 0 .00 7,782,446.00 6,118,752.00 8,038,889.00 2,865,803.00 12,419,204.00 6,554,685.00 4,920 ,815.00 2,046,649.00 2,576,719.00 450 ,488.00 6,046,078.00 3,310 ,148.00 1,235,429.00 2,576,719.00 450 ,488.00 Payables due to related parties 284,727.00 1,254,472.00 477,293.00 Other current payables 223,880 .00 356,195.00 333,927.00 362,835.00 3,550 .00 3,325,047.00 124,625.00 2,779,296.00 Cash at banks and on hand Total equity and liabilities Total equity Equity attributable to owners of the parent Issued capital Other reserves Other components of equity Total liabilities Non-current liabilities Deferred revenue, accrued expenses and 0 .00 other deferred non-current liabilities Other non-current liabilities Current liabilities Trade and other payables Current trade payables Provisions for other liabilities and charges Other current liabilities Current income tax liabilities 167.00 0 .00 0 .00 864,759.00 1,194,387.00 2,667,193.00 0 .00 289,084.00 9,064,795.00 Cash Flow Statement NAME Exchange rat e used f or currency conversion (IFRS) Net cash flow from (used in) operating activities Net profit Cash generated from operations Adjustments for: Depreciation and impairment of property, plant and equipment 2012 2013 2014 2015 2016 1.00 1.00 1.00 1.00 1.00 10 ,395,289.00 14,655,166.00 25,662,739.00 8,745,385.00 0 .00 5,916,490 .00 3,401,485.00 14,797,907.00 1,100 ,896.00 14,489,297.00 8,456,725.00 8,618,163.00 12,061,724.00 7,781,382.00 0 .00 8,460 ,273.00 8,626,169.00 8,764,228.00 7,984,746.00 7,829,719.00 -203,364.00 7,329,846.00 1,521,996.00 0 .00 -1,658,889.00 0 .00 Adjustments for: Other adjustments Changes in: Trade and other receivables Changes in: Trade and other payables Changes in: Provisions and employee benefits Changes in: Other changes Income tax paid 2,556,610 .00 -3,548.00 -8,006.00 3,297,496.00 458,693.00 896,882.00 4,906,784.00 Copyright © 2018 EMIS, all rights reserved. A Euromoney Institutional Investor company. Page 7 of 12 EMIS Business Report, Generated on 2018-04-18 Other operating activity cash flows -4,436,619.00 1,738,636.00 -1,477,976.00 -9,972,766.00 -6,103,676.00 0 .00 Net cash flow from (used in) investing activities Proceeds from sale of property, plant and equipment -1,360 ,105.00 0 .00 0 .00 0 .00 107,122.00 417,736.00 -9,972,766.00 -6,187,640 .00 -1,467,227.00 0 .00 0 .00 -6,187,640 .00 -10 ,000 ,000 .00 0 .00 0 .00 0 .00 -10 ,000 ,000 .00 0 .00 0 .00 0 .00 -1,082,687.00 4,682,400 .00 19,475,099.00 7,385,280 .00 32,623,208.00 Cash at the beginning of the period 8,145,619.00 7,062,932.00 11,745,332.00 31,220 ,431.00 38,605,711.00 Cash at the end of the period 7,062,932.00 11,745,332.00 31,220 ,431.00 38,605,711.00 71,228,919.00 Free cash flow 8,917,313.00 4,682,400 .00 19,475,099.00 Capital Expenditure (CapEx) 1,477,976.00 9,972,766.00 6,187,640 .00 Purchase of property, plant and equipment -1,477,976.00 Purchase of investment properties Net cash flow from (used in) financing activities Payments of finance lease liabilities Net increase (decrease) in cash and cash equivalents OTHER INFORMATION NAME Statement type 2012 2013 2014 2015 2016 Annual, Individual Annual, Individual Annual, Individual Annual, Individual Annual, Individual Begin date of reporting period 2012-01-01 2013-01-01 2014-01-01 2015-01-01 2016-01-01 Period end date 2012-12-31 2013-12-31 2014-12-31 2015-12-31 2016-12-31 COP Thousands COP Thousands COP Thousands COP Thousands COP Thousands Supersociedades Supersociedades Supersociedades Supersociedades IFRS Supersociedades IFRS Original units as reported Source Copyright © 2018 EMIS, all rights reserved. A Euromoney Institutional Investor company. Page 8 of 12