#!/usr/local/bin/perl -W

$Ventas = 32145785;
$Ingr_fin = 12735;

$TA = 23616213;

$Compras = 7754311;
$Sueldos = 4354462;
$Gast_fin = 2445123;
$Suministros = 1000000;
$Amortiz = 3452912;

$FP = 10000000;

$FA = $TA-$FP;

$Ingresos = $Ventas + $Ingr_fin;
$Gastos = $Compras+$Sueldos+$Gast_fin+$Suministros+$Amortiz;
$Impuestos = 0.3*($Ingresos-$Gastos);
$BN = $Ingresos-$Gastos-$Impuestos;
$BAT = $BN + $Impuestos;
$BAIT = $BAT + $Gast_fin;
$EBITDA = $BAIT + $Amortiz;

$Ki = $Gast_fin/$FA;



$RE = $BAIT/$TA;
print "RE = $RE\n";
$RE_margen = $BAIT/$Ventas;
$RE_rotacion = $Ventas/$TA;
print "\t = $RE_rotacion * $RE_margen\n\n";


$RF = $BN/$FP;
print "RF = $RF\n";
$RF_re = $RE;
$RF_apalancamiento = ($BAT/$BAIT) * ($TA/$FP);
$RF_impositivo = $BN/$BAT;
print "\t = $RF_re * $RF_apalancamiento * $RF_impositivo\n\n";

$RF2 = $RE + ($RE-$Ki)*$FA/$FP;
print "RF2 = $RF2 (Ki = $Ki)\n";


__END__
amo@jvz:~/OPRES/dinero$ perl rentabilidad
RE = 0.66042912976775743
           = 1.36117441860809775 * 0.48519067118752894
  
RF = 0.92061984
           = 0.66042912976775743 * 1.99138884207376689 * 0.7
  
RF2 = 1.3151712 (Ki = 0.179574379454845485)