![\"\"](\"https:\/\/taxid.mx\/wp-content\/uploads\/2025\/05\/image-3.png\")
<\/figure>\n\n\n\n2) Income statement<\/h2>\n\n\n\n![\"\"](\"https:\/\/taxid.mx\/wp-content\/uploads\/2025\/05\/image-4.png\")
<\/figure>\n\n\n\n3) Cash flow statement<\/h2>\n\n\n\n![\"\"](\"https:\/\/taxid.mx\/wp-content\/uploads\/2025\/05\/image-2.png\")
<\/figure>\n\n\n\n4)Statement of changes in shareholders' equity<\/h2>\n\n\n\n![\"\"](\"https:\/\/taxid.mx\/wp-content\/uploads\/2025\/05\/image-1.png\")
<\/figure>\n\n\n\nAnalysis of basic financial statements<\/h2>\n\n\n\n
Analyzing a company's financial statements allows us to evaluate its profitability, liquidity, capital structure, and cash generation capacity.<\/p>\n\n\n\n
An integrated evaluation of the statement of income, statement of financial position, statement of cash flows, and statement of changes in shareholders' equity for the 2024 financial year is presented below.<\/p>\n\n\n\n
Statement of income<\/h3>\n\n\n\n
During 2024, the company doubled its net income, going from 4Q16.5 million in 2023 to 4Q11.8 million. This growth was accompanied by a considerable increase in sales costs, which rose from 4Q13.9 million to 4Q16.8 million. However, the gross margin remained positive. General expenses tripled, especially in areas such as salaries, services, and operations, which is consistent with accelerated business growth.<\/p>\n\n\n\n
The record of PTU (profit-taking) for 1Q4T109,000 is noteworthy, as is an increase in the income tax (ITR). Both reflect a company with higher taxable profits. The financial result was negative, with expenses of 1Q4T11.5 million compared to products of only 1Q4T238,000, indicating a high financial cost.<\/p>\n\n\n\n
Despite these costs, the company closed the fiscal year with a net profit of Q4Q1357,734. Although lower than the Q4Q144,684 result for 2023, this result should be analyzed in conjunction with the evolution of the balance sheet and capital structure.<\/p>\n\n\n\n
Statement of financial position<\/h3>\n\n\n\n
Total assets doubled, reaching 12.1 million pesos in 4Q1, driven primarily by increased inventories, cash, and advances to suppliers. Liabilities, in contrast, decreased from 5.7 million pesos in 4Q1 to 5.0 million pesos in 4Q1, highlighting a dramatic drop in various creditors, which can be interpreted as a repayment of liabilities or a restructuring.<\/p>\n\n\n\n
The most significant growth was in shareholders' equity, which increased from 4Q1472,000 to over 4Q17,000,000, thanks to two key events: the capitalization of 4Q15.4 million and additional contributions of 4Q1829,000. This demonstrates that the growth observed in revenue and assets was financed not by debt but by equity, substantially improving the company's solvency.<\/p>\n\n\n\n
Cash flow statement<\/h3>\n\n\n\n
Operating cash flow was positive but declining, going from 1TP4Q1.17 million in 2023 to just 1TP4Q632 thousand in 2024. This decline was primarily due to an increase in payments to suppliers and inventory, and a significant reduction in collections from customers.<\/p>\n\n\n\n
Investment was minimal (4Q13,000 in fixed assets), consistent with a company that prioritizes operations over physical expansion. Financing was key: 4Q1.3 million in net cash flow from capital contributions and loans. This inflow allowed the company to close the year with a cash balance of 4Q1.47 million, practically double the previous year's closing balance.<\/p>\n\n\n\n
Statement of changes in stockholders' equity<\/h3>\n\n\n\n
This statement confirms that the growth in share capital was due to two extraordinary movements: cash contributions and debt capitalization. In addition, retained earnings from prior years were incorporated. This reflects a strengthened financial structure and greater independence from external financing.<\/p>\n\n\n\n
Possible improvement actions<\/h3>\n\n\n\n1.Income Statement: Improved profitability and cost control<\/a><\/h4>\n\n\n\n\n- Review and optimize overhead costs<\/strong>A significant increase in overhead costs was observed (from 1Q4Q1.1 million to 1Q4Q2.8 million). It is essential to analyze the expense by type (payroll, utilities, rent, travel expenses) to identify areas where these can be reduced without impacting operations.<\/li>\n<\/ul>\n\n\n\n
\n- Evaluate the return policy<\/strong>Returns increased from 1TP4Q4,000 to 1TP4Q4,000. This may reflect quality issues, non-delivery, or administrative errors. It is recommended to establish more rigorous quality controls and sales documentation.<\/li>\n<\/ul>\n\n\n\n
\n- Negotiate better financing conditions<\/strong>Financial expenses have doubled. It is suggested that interest rates be renegotiated, debt consolidation, or less expensive alternatives be sought (e.g., revolving lines of credit or government financing).<\/li>\n<\/ul>\n\n\n\n
\n- Evaluate gross margin and pricing policy<\/strong>Although revenues grew, so did costs. It would be useful to calculate gross margins by product\/service line and consider price adjustments or portfolio restructuring.<\/li>\n<\/ul>\n\n\n\n
2. Statement of Financial Position: Sanitation of financial structure and liquidity<\/a><\/h4>\n\n\n\n\n- Reduce inventory concentration<\/strong>Inventory nearly doubled (from 1Q4Q3.3 million to 1Q4Q6.9 million). It is recommended to implement inventory turnover indicators and adjust purchasing policies to avoid obsolescence or overstocking.<\/li>\n<\/ul>\n\n\n\n
\n- Review customer balances and advances<\/strong>Although customer balances decreased slightly, their aging should be monitored. The low operating cash flow may be related to overdue accounts receivable. It is suggested that automated reminders, late payment interest, and stricter contracts be implemented.<\/li>\n<\/ul>\n\n\n\n
\n- Use advances to suppliers strategically<\/strong>: They increased from 10,000 to 10,000 million. Conditions must be renegotiated to convert them into effective inventory more quickly or defer them if the supplier fails to comply.<\/li>\n<\/ul>\n\n\n\n
3. Cash Flow Statement: Focus on Genuine Operating Cash Flow<\/a><\/h4>\n\n\n\n
<\/figure>\n\n\n\n3) Cash flow statement<\/h2>\n\n\n\n<\/figure>\n\n\n\n4)Statement of changes in shareholders' equity<\/h2>\n\n\n\n<\/figure>\n\n\n\nAnalysis of basic financial statements<\/h2>\n\n\n\n
Analyzing a company's financial statements allows us to evaluate its profitability, liquidity, capital structure, and cash generation capacity.<\/p>\n\n\n\n
An integrated evaluation of the statement of income, statement of financial position, statement of cash flows, and statement of changes in shareholders' equity for the 2024 financial year is presented below.<\/p>\n\n\n\n
Statement of income<\/h3>\n\n\n\n
During 2024, the company doubled its net income, going from 4Q16.5 million in 2023 to 4Q11.8 million. This growth was accompanied by a considerable increase in sales costs, which rose from 4Q13.9 million to 4Q16.8 million. However, the gross margin remained positive. General expenses tripled, especially in areas such as salaries, services, and operations, which is consistent with accelerated business growth.<\/p>\n\n\n\n
The record of PTU (profit-taking) for 1Q4T109,000 is noteworthy, as is an increase in the income tax (ITR). Both reflect a company with higher taxable profits. The financial result was negative, with expenses of 1Q4T11.5 million compared to products of only 1Q4T238,000, indicating a high financial cost.<\/p>\n\n\n\n
Despite these costs, the company closed the fiscal year with a net profit of Q4Q1357,734. Although lower than the Q4Q144,684 result for 2023, this result should be analyzed in conjunction with the evolution of the balance sheet and capital structure.<\/p>\n\n\n\n
Statement of financial position<\/h3>\n\n\n\n
Total assets doubled, reaching 12.1 million pesos in 4Q1, driven primarily by increased inventories, cash, and advances to suppliers. Liabilities, in contrast, decreased from 5.7 million pesos in 4Q1 to 5.0 million pesos in 4Q1, highlighting a dramatic drop in various creditors, which can be interpreted as a repayment of liabilities or a restructuring.<\/p>\n\n\n\n
The most significant growth was in shareholders' equity, which increased from 4Q1472,000 to over 4Q17,000,000, thanks to two key events: the capitalization of 4Q15.4 million and additional contributions of 4Q1829,000. This demonstrates that the growth observed in revenue and assets was financed not by debt but by equity, substantially improving the company's solvency.<\/p>\n\n\n\n
Cash flow statement<\/h3>\n\n\n\n
Operating cash flow was positive but declining, going from 1TP4Q1.17 million in 2023 to just 1TP4Q632 thousand in 2024. This decline was primarily due to an increase in payments to suppliers and inventory, and a significant reduction in collections from customers.<\/p>\n\n\n\n
Investment was minimal (4Q13,000 in fixed assets), consistent with a company that prioritizes operations over physical expansion. Financing was key: 4Q1.3 million in net cash flow from capital contributions and loans. This inflow allowed the company to close the year with a cash balance of 4Q1.47 million, practically double the previous year's closing balance.<\/p>\n\n\n\n
Statement of changes in stockholders' equity<\/h3>\n\n\n\n
This statement confirms that the growth in share capital was due to two extraordinary movements: cash contributions and debt capitalization. In addition, retained earnings from prior years were incorporated. This reflects a strengthened financial structure and greater independence from external financing.<\/p>\n\n\n\n
Possible improvement actions<\/h3>\n\n\n\n1.Income Statement: Improved profitability and cost control<\/a><\/h4>\n\n\n\n\n- Review and optimize overhead costs<\/strong>A significant increase in overhead costs was observed (from 1Q4Q1.1 million to 1Q4Q2.8 million). It is essential to analyze the expense by type (payroll, utilities, rent, travel expenses) to identify areas where these can be reduced without impacting operations.<\/li>\n<\/ul>\n\n\n\n
\n- Evaluate the return policy<\/strong>Returns increased from 1TP4Q4,000 to 1TP4Q4,000. This may reflect quality issues, non-delivery, or administrative errors. It is recommended to establish more rigorous quality controls and sales documentation.<\/li>\n<\/ul>\n\n\n\n
\n- Negotiate better financing conditions<\/strong>Financial expenses have doubled. It is suggested that interest rates be renegotiated, debt consolidation, or less expensive alternatives be sought (e.g., revolving lines of credit or government financing).<\/li>\n<\/ul>\n\n\n\n
\n- Evaluate gross margin and pricing policy<\/strong>Although revenues grew, so did costs. It would be useful to calculate gross margins by product\/service line and consider price adjustments or portfolio restructuring.<\/li>\n<\/ul>\n\n\n\n
2. Statement of Financial Position: Sanitation of financial structure and liquidity<\/a><\/h4>\n\n\n\n\n- Reduce inventory concentration<\/strong>Inventory nearly doubled (from 1Q4Q3.3 million to 1Q4Q6.9 million). It is recommended to implement inventory turnover indicators and adjust purchasing policies to avoid obsolescence or overstocking.<\/li>\n<\/ul>\n\n\n\n
\n- Review customer balances and advances<\/strong>Although customer balances decreased slightly, their aging should be monitored. The low operating cash flow may be related to overdue accounts receivable. It is suggested that automated reminders, late payment interest, and stricter contracts be implemented.<\/li>\n<\/ul>\n\n\n\n
\n- Use advances to suppliers strategically<\/strong>: They increased from 10,000 to 10,000 million. Conditions must be renegotiated to convert them into effective inventory more quickly or defer them if the supplier fails to comply.<\/li>\n<\/ul>\n\n\n\n
3. Cash Flow Statement: Focus on Genuine Operating Cash Flow<\/a><\/h4>\n\n\n\n
<\/figure>\n\n\n\n4)Statement of changes in shareholders' equity<\/h2>\n\n\n\n<\/figure>\n\n\n\nAnalysis of basic financial statements<\/h2>\n\n\n\n
Analyzing a company's financial statements allows us to evaluate its profitability, liquidity, capital structure, and cash generation capacity.<\/p>\n\n\n\n
An integrated evaluation of the statement of income, statement of financial position, statement of cash flows, and statement of changes in shareholders' equity for the 2024 financial year is presented below.<\/p>\n\n\n\n
Statement of income<\/h3>\n\n\n\n
During 2024, the company doubled its net income, going from 4Q16.5 million in 2023 to 4Q11.8 million. This growth was accompanied by a considerable increase in sales costs, which rose from 4Q13.9 million to 4Q16.8 million. However, the gross margin remained positive. General expenses tripled, especially in areas such as salaries, services, and operations, which is consistent with accelerated business growth.<\/p>\n\n\n\n
The record of PTU (profit-taking) for 1Q4T109,000 is noteworthy, as is an increase in the income tax (ITR). Both reflect a company with higher taxable profits. The financial result was negative, with expenses of 1Q4T11.5 million compared to products of only 1Q4T238,000, indicating a high financial cost.<\/p>\n\n\n\n
Despite these costs, the company closed the fiscal year with a net profit of Q4Q1357,734. Although lower than the Q4Q144,684 result for 2023, this result should be analyzed in conjunction with the evolution of the balance sheet and capital structure.<\/p>\n\n\n\n
Statement of financial position<\/h3>\n\n\n\n
Total assets doubled, reaching 12.1 million pesos in 4Q1, driven primarily by increased inventories, cash, and advances to suppliers. Liabilities, in contrast, decreased from 5.7 million pesos in 4Q1 to 5.0 million pesos in 4Q1, highlighting a dramatic drop in various creditors, which can be interpreted as a repayment of liabilities or a restructuring.<\/p>\n\n\n\n
The most significant growth was in shareholders' equity, which increased from 4Q1472,000 to over 4Q17,000,000, thanks to two key events: the capitalization of 4Q15.4 million and additional contributions of 4Q1829,000. This demonstrates that the growth observed in revenue and assets was financed not by debt but by equity, substantially improving the company's solvency.<\/p>\n\n\n\n
Cash flow statement<\/h3>\n\n\n\n
Operating cash flow was positive but declining, going from 1TP4Q1.17 million in 2023 to just 1TP4Q632 thousand in 2024. This decline was primarily due to an increase in payments to suppliers and inventory, and a significant reduction in collections from customers.<\/p>\n\n\n\n
Investment was minimal (4Q13,000 in fixed assets), consistent with a company that prioritizes operations over physical expansion. Financing was key: 4Q1.3 million in net cash flow from capital contributions and loans. This inflow allowed the company to close the year with a cash balance of 4Q1.47 million, practically double the previous year's closing balance.<\/p>\n\n\n\n
Statement of changes in stockholders' equity<\/h3>\n\n\n\n
This statement confirms that the growth in share capital was due to two extraordinary movements: cash contributions and debt capitalization. In addition, retained earnings from prior years were incorporated. This reflects a strengthened financial structure and greater independence from external financing.<\/p>\n\n\n\n
Possible improvement actions<\/h3>\n\n\n\n1.Income Statement: Improved profitability and cost control<\/a><\/h4>\n\n\n\n\n- Review and optimize overhead costs<\/strong>A significant increase in overhead costs was observed (from 1Q4Q1.1 million to 1Q4Q2.8 million). It is essential to analyze the expense by type (payroll, utilities, rent, travel expenses) to identify areas where these can be reduced without impacting operations.<\/li>\n<\/ul>\n\n\n\n
\n- Evaluate the return policy<\/strong>Returns increased from 1TP4Q4,000 to 1TP4Q4,000. This may reflect quality issues, non-delivery, or administrative errors. It is recommended to establish more rigorous quality controls and sales documentation.<\/li>\n<\/ul>\n\n\n\n
\n- Negotiate better financing conditions<\/strong>Financial expenses have doubled. It is suggested that interest rates be renegotiated, debt consolidation, or less expensive alternatives be sought (e.g., revolving lines of credit or government financing).<\/li>\n<\/ul>\n\n\n\n
\n- Evaluate gross margin and pricing policy<\/strong>Although revenues grew, so did costs. It would be useful to calculate gross margins by product\/service line and consider price adjustments or portfolio restructuring.<\/li>\n<\/ul>\n\n\n\n
2. Statement of Financial Position: Sanitation of financial structure and liquidity<\/a><\/h4>\n\n\n\n\n- Reduce inventory concentration<\/strong>Inventory nearly doubled (from 1Q4Q3.3 million to 1Q4Q6.9 million). It is recommended to implement inventory turnover indicators and adjust purchasing policies to avoid obsolescence or overstocking.<\/li>\n<\/ul>\n\n\n\n
\n- Review customer balances and advances<\/strong>Although customer balances decreased slightly, their aging should be monitored. The low operating cash flow may be related to overdue accounts receivable. It is suggested that automated reminders, late payment interest, and stricter contracts be implemented.<\/li>\n<\/ul>\n\n\n\n
\n- Use advances to suppliers strategically<\/strong>: They increased from 10,000 to 10,000 million. Conditions must be renegotiated to convert them into effective inventory more quickly or defer them if the supplier fails to comply.<\/li>\n<\/ul>\n\n\n\n
3. Cash Flow Statement: Focus on Genuine Operating Cash Flow<\/a><\/h4>\n\n\n\n
<\/figure>\n\n\n\nAnalysis of basic financial statements<\/h2>\n\n\n\n
Analyzing a company's financial statements allows us to evaluate its profitability, liquidity, capital structure, and cash generation capacity.<\/p>\n\n\n\n
An integrated evaluation of the statement of income, statement of financial position, statement of cash flows, and statement of changes in shareholders' equity for the 2024 financial year is presented below.<\/p>\n\n\n\n
Statement of income<\/h3>\n\n\n\n
During 2024, the company doubled its net income, going from 4Q16.5 million in 2023 to 4Q11.8 million. This growth was accompanied by a considerable increase in sales costs, which rose from 4Q13.9 million to 4Q16.8 million. However, the gross margin remained positive. General expenses tripled, especially in areas such as salaries, services, and operations, which is consistent with accelerated business growth.<\/p>\n\n\n\n
The record of PTU (profit-taking) for 1Q4T109,000 is noteworthy, as is an increase in the income tax (ITR). Both reflect a company with higher taxable profits. The financial result was negative, with expenses of 1Q4T11.5 million compared to products of only 1Q4T238,000, indicating a high financial cost.<\/p>\n\n\n\n
Despite these costs, the company closed the fiscal year with a net profit of Q4Q1357,734. Although lower than the Q4Q144,684 result for 2023, this result should be analyzed in conjunction with the evolution of the balance sheet and capital structure.<\/p>\n\n\n\n
Statement of financial position<\/h3>\n\n\n\n
Total assets doubled, reaching 12.1 million pesos in 4Q1, driven primarily by increased inventories, cash, and advances to suppliers. Liabilities, in contrast, decreased from 5.7 million pesos in 4Q1 to 5.0 million pesos in 4Q1, highlighting a dramatic drop in various creditors, which can be interpreted as a repayment of liabilities or a restructuring.<\/p>\n\n\n\n
The most significant growth was in shareholders' equity, which increased from 4Q1472,000 to over 4Q17,000,000, thanks to two key events: the capitalization of 4Q15.4 million and additional contributions of 4Q1829,000. This demonstrates that the growth observed in revenue and assets was financed not by debt but by equity, substantially improving the company's solvency.<\/p>\n\n\n\n
Cash flow statement<\/h3>\n\n\n\n
Operating cash flow was positive but declining, going from 1TP4Q1.17 million in 2023 to just 1TP4Q632 thousand in 2024. This decline was primarily due to an increase in payments to suppliers and inventory, and a significant reduction in collections from customers.<\/p>\n\n\n\n
Investment was minimal (4Q13,000 in fixed assets), consistent with a company that prioritizes operations over physical expansion. Financing was key: 4Q1.3 million in net cash flow from capital contributions and loans. This inflow allowed the company to close the year with a cash balance of 4Q1.47 million, practically double the previous year's closing balance.<\/p>\n\n\n\n
Statement of changes in stockholders' equity<\/h3>\n\n\n\n
This statement confirms that the growth in share capital was due to two extraordinary movements: cash contributions and debt capitalization. In addition, retained earnings from prior years were incorporated. This reflects a strengthened financial structure and greater independence from external financing.<\/p>\n\n\n\n
Possible improvement actions<\/h3>\n\n\n\n1.Income Statement: Improved profitability and cost control<\/a><\/h4>\n\n\n\n\n- Review and optimize overhead costs<\/strong>A significant increase in overhead costs was observed (from 1Q4Q1.1 million to 1Q4Q2.8 million). It is essential to analyze the expense by type (payroll, utilities, rent, travel expenses) to identify areas where these can be reduced without impacting operations.<\/li>\n<\/ul>\n\n\n\n
\n- Evaluate the return policy<\/strong>Returns increased from 1TP4Q4,000 to 1TP4Q4,000. This may reflect quality issues, non-delivery, or administrative errors. It is recommended to establish more rigorous quality controls and sales documentation.<\/li>\n<\/ul>\n\n\n\n
\n- Negotiate better financing conditions<\/strong>Financial expenses have doubled. It is suggested that interest rates be renegotiated, debt consolidation, or less expensive alternatives be sought (e.g., revolving lines of credit or government financing).<\/li>\n<\/ul>\n\n\n\n
\n- Evaluate gross margin and pricing policy<\/strong>Although revenues grew, so did costs. It would be useful to calculate gross margins by product\/service line and consider price adjustments or portfolio restructuring.<\/li>\n<\/ul>\n\n\n\n
2. Statement of Financial Position: Sanitation of financial structure and liquidity<\/a><\/h4>\n\n\n\n\n- Reduce inventory concentration<\/strong>Inventory nearly doubled (from 1Q4Q3.3 million to 1Q4Q6.9 million). It is recommended to implement inventory turnover indicators and adjust purchasing policies to avoid obsolescence or overstocking.<\/li>\n<\/ul>\n\n\n\n
\n- Review customer balances and advances<\/strong>Although customer balances decreased slightly, their aging should be monitored. The low operating cash flow may be related to overdue accounts receivable. It is suggested that automated reminders, late payment interest, and stricter contracts be implemented.<\/li>\n<\/ul>\n\n\n\n
\n- Use advances to suppliers strategically<\/strong>: They increased from 10,000 to 10,000 million. Conditions must be renegotiated to convert them into effective inventory more quickly or defer them if the supplier fails to comply.<\/li>\n<\/ul>\n\n\n\n
3. Cash Flow Statement: Focus on Genuine Operating Cash Flow<\/a><\/h4>\n\n\n\n
- \n
- Review and optimize overhead costs<\/strong>A significant increase in overhead costs was observed (from 1Q4Q1.1 million to 1Q4Q2.8 million). It is essential to analyze the expense by type (payroll, utilities, rent, travel expenses) to identify areas where these can be reduced without impacting operations.<\/li>\n<\/ul>\n\n\n\n
- \n
- Evaluate the return policy<\/strong>Returns increased from 1TP4Q4,000 to 1TP4Q4,000. This may reflect quality issues, non-delivery, or administrative errors. It is recommended to establish more rigorous quality controls and sales documentation.<\/li>\n<\/ul>\n\n\n\n
- \n
- Negotiate better financing conditions<\/strong>Financial expenses have doubled. It is suggested that interest rates be renegotiated, debt consolidation, or less expensive alternatives be sought (e.g., revolving lines of credit or government financing).<\/li>\n<\/ul>\n\n\n\n
- \n
- Evaluate gross margin and pricing policy<\/strong>Although revenues grew, so did costs. It would be useful to calculate gross margins by product\/service line and consider price adjustments or portfolio restructuring.<\/li>\n<\/ul>\n\n\n\n
2. Statement of Financial Position: Sanitation of financial structure and liquidity<\/a><\/h4>\n\n\n\n
- \n
- Reduce inventory concentration<\/strong>Inventory nearly doubled (from 1Q4Q3.3 million to 1Q4Q6.9 million). It is recommended to implement inventory turnover indicators and adjust purchasing policies to avoid obsolescence or overstocking.<\/li>\n<\/ul>\n\n\n\n
- \n
- Review customer balances and advances<\/strong>Although customer balances decreased slightly, their aging should be monitored. The low operating cash flow may be related to overdue accounts receivable. It is suggested that automated reminders, late payment interest, and stricter contracts be implemented.<\/li>\n<\/ul>\n\n\n\n
- \n
- Use advances to suppliers strategically<\/strong>: They increased from 10,000 to 10,000 million. Conditions must be renegotiated to convert them into effective inventory more quickly or defer them if the supplier fails to comply.<\/li>\n<\/ul>\n\n\n\n
3. Cash Flow Statement: Focus on Genuine Operating Cash Flow<\/a><\/h4>\n\n\n\n
- Use advances to suppliers strategically<\/strong>: They increased from 10,000 to 10,000 million. Conditions must be renegotiated to convert them into effective inventory more quickly or defer them if the supplier fails to comply.<\/li>\n<\/ul>\n\n\n\n
- Review customer balances and advances<\/strong>Although customer balances decreased slightly, their aging should be monitored. The low operating cash flow may be related to overdue accounts receivable. It is suggested that automated reminders, late payment interest, and stricter contracts be implemented.<\/li>\n<\/ul>\n\n\n\n
- Reduce inventory concentration<\/strong>Inventory nearly doubled (from 1Q4Q3.3 million to 1Q4Q6.9 million). It is recommended to implement inventory turnover indicators and adjust purchasing policies to avoid obsolescence or overstocking.<\/li>\n<\/ul>\n\n\n\n
- Evaluate gross margin and pricing policy<\/strong>Although revenues grew, so did costs. It would be useful to calculate gross margins by product\/service line and consider price adjustments or portfolio restructuring.<\/li>\n<\/ul>\n\n\n\n
- Negotiate better financing conditions<\/strong>Financial expenses have doubled. It is suggested that interest rates be renegotiated, debt consolidation, or less expensive alternatives be sought (e.g., revolving lines of credit or government financing).<\/li>\n<\/ul>\n\n\n\n
- Evaluate the return policy<\/strong>Returns increased from 1TP4Q4,000 to 1TP4Q4,000. This may reflect quality issues, non-delivery, or administrative errors. It is recommended to establish more rigorous quality controls and sales documentation.<\/li>\n<\/ul>\n\n\n\n