750,000.

00
25 30,000.00 Contable
20 37,500.00 Fiscal

Año
Depreciacion 2020 2021 2022 Acumulado
Contable 30,000.00 30,000.00 30,000.00 90,000.00
Financiera 37,500.00 37,500.00 37,500.00 112,500.00
Diferencia - 7,500.00 - 7,500.00 - 7,500.00 - 22,500.00
- 2,250.00 - 2,250.00 - 2,250.00

Año
2020 2021 2022 Acumulado
Depreciacion 30,000.00 30,000.00 30,000.00 90,000.00
Erro 22,000.00 36,000.00 32,000.00 90,000.00
8,000.00 - 6,000.00 - 2,000.00 -
Gasto de Admon $ 8,000.00
Depre Acumulada $ 8,000.00

Depre Acumulada $ 6,000.00

Gasto de Admon $ 6,000.00

ABC, S.A. de C.V.
Estado de resultados
Por el año terminado el 31 de
diciembre de 2022 Corregidos

(Expresado en dólares de los Estados Unidos de América)

2022 2021 2020 2022

Ventas totales 7,995,375.00 5,922,500.00 5,150,000.00 7,995,375.00

Devoluciones sobre ventas 116,437.50 86,250.00 75,000.00 116,437.50

Ventas netas 7,878,937.50 5,836,250.00 5,075,000.00 7,878,937.50

Costo de ventas 4,432,387.50 3,283,250.00 2,855,000.00 4,432,387.50

Utilidad bruta 3,446,550.00 2,553,000.00 2,220,000.00 3,446,550.00

Otros ingresos 326,025.00 241,500.00 210,000.00 326,025.00

Gastos de operación:

Gastos de venta 737,437.50 546,250.00 475,000.00 737,437.50

Gastos de administración 1,515,240.00 1,122,400.00 976,000.00 1,513,240.00

Otros gastos 215,409.38 159,562.50 138,750.00 215,409.38

Costos financieros (intereses) 132,521.40 98,164.00 85,360.00 132,521.40

Utilidad antes de RL e ISR 1,171,966.73 868,123.50 754,890.00 1,173,966.73

Reserva legal 82,037.67 60,768.65 52,842.30 82,177.67

Utilidad antes de ISR 1,089,929.05 807,354.86 702,047.70 1,091,789.05

Gasto por impuesto a las ganancia 326,978.72 242,206.46 210,614.31 327,536.72

Utilidad neta del periodo 762,950.34 565,148.40 491,433.39 764,252.34

Corregidos Diferencias

2021 2020 2022 2021 2020

5,922,500.00 5,150,000.00

86,250.00 75,000.00
5,836,250.00 5,075,000.00

3,283,250.00 2,855,000.00

2,553,000.00 2,220,000.00

241,500.00 210,000.00

546,250.00 475,000.00
1,116,400.00 984,000.00 - 2,000.00 - 6,000.00 8,000.00

159,562.50 138,750.00
98,164.00 85,360.00

874,123.50 746,890.00 2,000.00 6,000.00 - 8,000.00

61,188.65 52,282.30 140.00 420.00 - 560.00

812,934.86 694,607.70

243,880.46 210,614.31 558.00 1,674.00 -

569,054.40 483,993.39 1,302.00 3,906.00 - 7,440.00

ABC, S.A. de C.V.
Estado de situación financiera

Al 31 diciembre de 2022 Corregido

(Expresado en dólares de los Estados Unidos de América)

2022 2021 2020 2022

Activos

Activos corrientes
Efectivo y equivalentes al efectivo 7,432,541.05 5,960,830.82 5,101,351.50 7,432,541.05

Cuentas por cobrar comerciales 391,581.00 290,060.00 252,226.00 391,581.00

Inventarios 1,358,438.00 1,006,250.00 875,000.00 1,358,438.00

Activos corrientes totales 9,182,560.05 7,257,140.82 6,228,577.50 9,182,560.05

Activos no corrientes
Inversiones permanentes 86,940.00 64,400.00 56,000.00 86,940.00

Propiedades, planta y equipo propio 1,641,769.00 1,216,125.00 1,057,500.00 1,641,769.00

Depreciación acumulada - 698,625.00 - 517,500.00 - 450,000.00 - 698,625.00

Activos intangibles 201,825.00 149,500.00 130,000.00 201,825.00

Amortización acumulada - 100,913.00 - 74,750.00 - 65,000.00 - 100,913.00

Activos no corrientes totales 1,130,996.00 837,775.00 728,500.00 1,130,996.00

Activos totales 10,313,556.05 8,094,915.82 6,957,077.50 10,313,556.05

Pasivos
Pasivos corrientes
Sobregiros bancarios 4,036,500.00 2,990,000.00 2,600,000.00 4,036,500.00
Cuentas por pagar a proveedores 1,072,778.00 794,651.00 691,000.00 1,072,778.00
Impuesto sobre la renta por pagar 189,097.31 140,072.08 121,801.81 191,329.31
Pasivos corrientes totales 5,298,375.31 3,924,723.08 3,412,801.81 5,300,607.31
Pasivos totales 5,298,375.31 3,924,723.08 3,412,801.81 5,300,607.31
Patrimonio
Capital social 3,000,000.00 3,000,000.00 3,000,000.00 3,000,000.00
Ganancias acumuladas 1,056,581.79 491,433.39 - 1,053,047.79
Reserva legal 195,648.62 113,610.95 52,842.30 195,648.62
 Resultado del ejercicio 762,950.34 565,148.40 491,433.39 764,252.34
Patrimonio total 5,015,180.74 4,170,192.73 3,544,275.69 5,012,948.74

Patrimonio y pasivos totales 10,313,556.05 8,094,915.82 6,957,077.50 10,313,556.05

Comprobación… - 0.00 0.00 - - 0.00

Pago a cuenta del periodo $ 137,881.41 $ 102,134.38 $ 88,812.50 $ 137,881.41

Gasto por ISR (del Estado de Resultados) $ 326,978.72 $ 242,206.46 $ 210,614.31 $ 327,536.72
 Corregidos Diferencias

2021 2020 2022 2021 2020

5,960,830.82 5,101,351.50 - - -

290,060.00 252,226.00 - - -
1,006,250.00 875,000.00 - - -

7,257,140.82 6,228,577.50 - - -

64,400.00 56,000.00 - - -

1,216,125.00 1,057,500.00 - - -
- 519,500.00 - 458,000.00 - - 2,000.00 - 8,000.00

149,500.00 130,000.00 - - -
- 74,750.00 - 65,000.00 - - -

835,775.00 720,500.00 - - 2,000.00 - 8,000.00

8,092,915.82 6,949,077.50 - - 2,000.00 - 8,000.00

2,990,000.00 2,600,000.00 - - -
794,651.00 691,000.00 - - -
141,746.08 121,801.81 2,232.00 1,674.00 -
3,926,397.08 3,412,801.81 2,232.00 1,674.00 -
3,926,397.08 3,412,801.81 2,232.00 1,674.00 -

3,000,000.00 3,000,000.00 - - -
483,993.39 - - 3,534.00 - 7,440.00 -
113,470.95 52,282.30 - - 140.00 - 560.00
 569,054.40 483,993.39 1,302.00 3,906.00 - 7,440.00
4,166,518.73 3,536,275.69 - 2,232.00 - 3,674.00 - 8,000.00

8,092,915.82 6,949,077.50 - - 2,000.00 - 8,000.00

0.00 -

$ 102,134.38 $ 88,812.50
$ 243,880.46 $ 210,614.31
 Capital Reserva Resultados Patrimonio
social legal acumulados total

Saldo al 31 de
diciembre de
2020 3,000,000.00 52,842.30 491,433.39 3,544,275.69

Ajuste por corrección de errores - - - -

Saldo al 31 de
diciembre de
2020 Reex 3,000,000.00 52,842.30 491,433.39 3,544,275.69

Aumento de la
reserva legal - 60,768.65 - 60,768.65 -

Utilidad neta
del periodo - - 625,917.04 625,917.04

Saldo al 31 de
diciembre de
2021 Reex 3,000,000.00 113,610.95 1,056,581.79 4,170,192.73

Aumento de la
reserva legal - 82,037.67 - 82,037.67 -

Utilidad neta
del periodo - - 844,988.01 844,988.01

Saldo al 31 de
diciembre de
2022 Reex 3,000,000.00 195,648.62 1,819,532.13 5,015,180.74
 Capital Reserva Resultados Patrimonio
social legal acumulados total

Saldo al 31 de
diciembre de
2020 3,000,000.00 52,282.30 483,993.39 3,536,275.69

Ajuste por corrección de errores - - - -

Saldo al 31 de
diciembre de
2020 Reex 3,000,000.00 52,282.30 483,993.39 3,536,275.69

Aumento de la
reserva legal - 61,188.65 - 61,188.65 -

Utilidad neta
del periodo - - 630,243.04 630,243.04

Saldo al 31 de
diciembre de
2021 Reex 3,000,000.00 113,470.95 1,053,047.79 4,166,518.73

Aumento de la
reserva legal - 82,177.67 - 82,177.67 -

Utilidad neta
del periodo - - 846,430.01 846,430.01

Saldo al 31 de
diciembre de
2022 Reex 3,000,000.00 195,648.62 1,817,300.13 5,012,948.74
 Capital Reserva Resultados
social legal acumulados

Saldo al 31 de
diciembre de
- 2020 3,000,000.00 52,842.30 491,433.39

Ajuste por corrección de errores - - 560.00 - 7,440.00

Saldo al 31 de
diciembre de
2020 Reex 3,000,000.00 52,282.30 483,993.39

Aumento de la
reserva legal - 61,188.65 - 61,188.65

Utilidad neta
del periodo - - 630,243.04

Saldo al 31 de
diciembre de
- 2021 Reex 3,000,000.00 113,470.95 1,053,047.79

Aumento de la
reserva legal - 82,177.67 - 82,177.67

Utilidad neta
del periodo - - 846,430.01

Saldo al 31 de
diciembre de
- 2022 Reex 3,000,000.00 195,648.62 1,817,300.13
 Patrimonio
total

3,544,275.69

- 8,000.00

3,536,275.69

630,243.04

4,166,518.73

846,430.01

5,012,948.74
 750,000.00
25 30,000.00 Contable
20 37,500.00 Fiscal

De contable

Base Contable Base Fiscal

Fecha Gasto depreciacion Base Contable Gasto depreciacion Base Fiscal
1 Año 2020 30,000.00 720,000.00 37,500.00 712,500.00
2 Año 2021 30,000.00 690,000.00 37,500.00 675,000.00
3 Año 2022 30,000.00 660,000.00 37,500.00 637,500.00
4 30,000.00 630,000.00 37,500.00 600,000.00
5 30,000.00 600,000.00 37,500.00 562,500.00
6 30,000.00 570,000.00 37,500.00 525,000.00
7 30,000.00 540,000.00 37,500.00 487,500.00
8 30,000.00 510,000.00 37,500.00 450,000.00
9 30,000.00 480,000.00 37,500.00 412,500.00
10 30,000.00 450,000.00 37,500.00 375,000.00
11 30,000.00 420,000.00 37,500.00 337,500.00
12 30,000.00 390,000.00 37,500.00 300,000.00
13 30,000.00 360,000.00 37,500.00 262,500.00
14 30,000.00 330,000.00 37,500.00 225,000.00
15 30,000.00 300,000.00 37,500.00 187,500.00
16 30,000.00 270,000.00 37,500.00 150,000.00
17 30,000.00 240,000.00 37,500.00 112,500.00
18 30,000.00 210,000.00 37,500.00 75,000.00
19 30,000.00 180,000.00 37,500.00 37,500.00
20 30,000.00 150,000.00 37,500.00 -
21 30,000.00 120,000.00
22 30,000.00 90,000.00
23 30,000.00 60,000.00
24 30,000.00 30,000.00
25 30,000.00 -
 Cálculo de ISR Diferido Cálculo de ISR Diferido
Dif. Temporaria Efecto Impositivo ISR del año Dif. Temporaria Efecto Impositivo ISR del año
7,500.00 2,250.00 2,250.00 - 7,500.00 - 2,250.00 - 2,250.00
15,000.00 4,500.00 2,250.00 - 7,500.00 - 2,250.00 - 4,500.00
22,500.00 6,750.00 2,250.00 - 7,500.00 - 2,250.00 - 6,750.00
30,000.00 9,000.00 2,250.00 - 7,500.00 - 2,250.00 - 9,000.00
37,500.00 11,250.00 2,250.00 - 7,500.00 - 2,250.00 - 11,250.00
45,000.00 13,500.00 2,250.00 - 7,500.00 - 2,250.00 - 13,500.00
52,500.00 15,750.00 2,250.00 - 7,500.00 - 2,250.00 - 15,750.00
60,000.00 18,000.00 2,250.00 - 7,500.00 - 2,250.00 - 18,000.00
67,500.00 20,250.00 2,250.00 - 7,500.00 - 2,250.00 - 20,250.00
75,000.00 22,500.00 2,250.00 - 7,500.00 - 2,250.00 - 22,500.00
82,500.00 24,750.00 2,250.00 - 7,500.00 - 2,250.00 - 24,750.00
90,000.00 27,000.00 2,250.00 - 7,500.00 - 2,250.00 - 27,000.00
97,500.00 29,250.00 2,250.00 - 7,500.00 - 2,250.00 - 29,250.00
105,000.00 31,500.00 2,250.00 - 7,500.00 - 2,250.00 - 31,500.00
112,500.00 33,750.00 2,250.00 - 7,500.00 - 2,250.00 - 33,750.00
120,000.00 36,000.00 2,250.00 - 7,500.00 - 2,250.00 - 36,000.00
127,500.00 38,250.00 2,250.00 - 7,500.00 - 2,250.00 - 38,250.00
135,000.00 40,500.00 2,250.00 - 7,500.00 - 2,250.00 - 40,500.00
142,500.00 42,750.00 2,250.00 - 7,500.00 - 2,250.00 - 42,750.00
150,000.00 45,000.00 2,250.00 - 7,500.00 - 2,250.00 - 45,000.00
120,000.00 36,000.00 -9,000.00 30,000.00 9,000.00 - 36,000.00
90,000.00 27,000.00 -9,000.00 30,000.00 9,000.00 - 27,000.00
60,000.00 18,000.00 -9,000.00 30,000.00 9,000.00 - 18,000.00
30,000.00 9,000.00 -9,000.00 30,000.00 9,000.00 - 9,000.00
- - -9,000.00 30,000.00 9,000.00 -