This report integrates a strategic projection of the fiscal closing corresponding to the current fiscal year, based on preliminary data, historical trends, and updated technical criteria. Its purpose is to anticipate financial scenarios, facilitate informed decision-making, and ensure regulatory compliance in a timely manner.
Where it is located:
The structure of the report includes the following key components:
Net Income: Accumulated monthly from active income-type documents found in your vaults, with projected estimates during non-operating periods, considering the historical growth of the previous fiscal year.
Total Expenses: Integration of costs and expenses recorded in electronic accounting, classified according to official grouping codes.
Grouping Code | |
402.01 | Returns, discounts, or bonuses on sales and/or services at the general rate |
402.02 | Returns, discounts, or bonuses on sales and/or services at 0%. |
402.03 | Returns, discounts, or bonuses on exempt sales and/or services |
402.04 | Returns, discounts, or bonuses from other income |
501 | Cost of sale and/or service |
501.01 | Cost of sale |
501.02 | Cost of services (Labor) |
501.03 | Direct raw materials used for production |
501.04 | Raw materials consumed in the production process |
501.05 | Direct labor consumed |
501.06 | Direct labor |
501.07 | Indirect production costs |
501.08 | Other cost concepts |
502 | Purchases |
502.01 | Domestic purchases |
502.02 | Domestic purchases related parties |
502.03 | Import purchases |
502.04 | Import purchases related parties |
503 | Returns, discounts or bonuses on purchases |
503.01 | Returns, discounts or bonuses on purchases |
504 | Other cost accounts |
504.01 | Indirect manufacturing expenses |
504.02 | Indirect manufacturing expenses of domestic related parties |
504.03 | Indirect manufacturing expenses of foreign related parties |
504.04 | Other incurred cost accounts |
504.05 | Other incurred cost accounts with domestic related parties |
504.06 | Other incurred cost accounts with foreign related parties |
505 | Fixed asset cost |
505.01 | Cost for sale of fixed asset |
505.02 | Cost for disposal of fixed asset |
600 | Expenses |
601 | General expenses |
601.01 | Salaries and wages |
601.02 | Compensations |
601.03 | Overtime |
601.04 | Attendance awards |
601.05 | Punctuality awards |
601.06 | Vacations |
601.07 | Vacation bonus |
601.08 | Sunday bonus |
601.09 | Holidays |
601.10 | Gratuities |
601.11 | Seniority bonuses |
601.12 | Christmas bonus |
601.13 | Indemnities |
601.14 | Piecework |
601.15 | Food allowance |
601.16 | Transportation |
601.17 | Medical service |
601.18 | Funeral expense assistance |
601.19 | Savings fund |
601.20 | Union dues |
601.21 | PTU |
601.22 | Employee incentive |
601.23 | Social security |
601.24 | Contributions to the retirement plan |
601.25 | Other employee benefits |
601.26 | IMSS contributions |
601.27 | Infonavit contributions |
601.28 | SAR contributions |
601.29 | State payroll tax |
601.30 | Other contributions |
601.31 | Salary assimilated |
601.32 | Administrative services |
601.33 | Administrative services related parties |
601.34 | Fees to individuals residing in the country |
601.35 | Fees to individuals residing in the country related parties |
601.36 | Fees to individuals residing abroad |
601.37 | Fees to individuals residing abroad related parties |
601.38 | Fees to legal entities residing in the country |
601.39 | Fees to legal entities residing in the country related parties |
601.40 | Fees to legal entities residing abroad |
601.41 | Fees to legal entities residing abroad related parties |
601.42 | Customs fees individuals |
601.43 | Customs fees for legal entities |
601.44 | Fees for the board of directors |
601.45 | Leasing to individual national residents |
601.46 | Leasing to legal entity national residents |
601.47 | Leasing to foreign residents |
601.48 | Fuels and lubricants |
601.49 | Per diem and travel expenses |
601.50 | Telephone, internet |
601.51 | Water |
601.52 | Electricity |
601.53 | Surveillance and security |
601.54 | Cleaning |
601.55 | Stationery and office supplies |
601.56 | Maintenance and conservation |
601.57 | Insurance and bonds |
601.58 | Other taxes and fees |
601.59 | Tax surcharges |
601.60 | Fees and subscriptions |
601.61 | Advertising and publicity |
601.62 | Training for personnel |
601.63 | Donations and aid |
601.64 | Technical assistance |
601.65 | Royalties subject to other percentages |
601.66 | Royalties subject to 5% |
601.67 | Royalties subject to 10% |
601.68 | Royalties subject to 15% |
601.69 | Royalties subject to 25% |
601.70 | Royalties subject to 30% |
601.71 | Royalties without withholding |
601.72 | Freight and hauling |
601.73 | Import expenses |
601.74 | Sales commissions |
601.75 | Credit card commissions |
601.76 | Patents and trademarks |
601.77 | Uniforms |
601.78 | Property taxes |
601.79 | General urbanization expenses |
601.80 | General construction expenses |
601.81 | Freight from abroad |
601.82 | Collection of assets from the agricultural and/or livestock sector |
601.83 | Non-deductible expenses (without tax requirements) |
601.84 | Other general expenses |
602 | Selling expenses |
602.01 | Salaries and wages |
602.02 | Compensations |
602.03 | Overtime |
602.04 | Attendance awards |
602.05 | Punctuality awards |
602.06 | Vacations |
602.07 | Vacation bonus |
602.08 | Sunday bonus |
602.09 | Holidays |
602.10 | Gratuities |
602.11 | Seniority bonuses |
602.12 | Christmas bonus |
602.13 | Indemnities |
602.14 | Piecework |
602.15 | Food allowance |
602.16 | Transportation |
602.17 | Medical service |
602.18 | Funeral expense assistance |
602.19 | Savings fund |
602.20 | Union dues |
602.21 | PTU |
602.22 | Employee incentive |
602.23 | Social security |
602.24 | Contributions to the retirement plan |
602.25 | Other employee benefits |
602.26 | IMSS contributions |
602.27 | Infonavit contributions |
602.28 | SAR contributions |
602.29 | State payroll tax |
602.30 | Other contributions |
602.31 | Salary assimilated |
602.32 | Administrative services |
602.33 | Administrative services related parties |
602.34 | Fees to individuals residing in the country |
602.35 | Fees to individuals residing in the country related parties |
602.36 | Fees to individuals residing abroad |
602.37 | Fees to individuals residing abroad related parties |
602.38 | Fees to legal entities residing in the country |
602.39 | Fees to legal entities residing in the country related parties |
602.40 | Fees to legal entities residing abroad |
602.41 | Fees to legal entities residing abroad related parties |
602.42 | Customs fees individuals |
602.43 | Customs fees for legal entities |
602.44 | Fees for the board of directors |
602.45 | Leasing to individual national residents |
602.46 | Leasing to legal entity national residents |
602.47 | Leasing to foreign residents |
602.48 | Fuels and lubricants |
602.49 | Per diem and travel expenses |
602.50 | Telephone, internet |
602.51 | Water |
602.52 | Electricity |
602.53 | Surveillance and security |
602.54 | Cleaning |
602.55 | Stationery and office supplies |
602.56 | Maintenance and conservation |
602.57 | Insurance and bonds |
602.58 | Other taxes and fees |
602.59 | Tax surcharges |
602.60 | Fees and subscriptions |
602.61 | Advertising and publicity |
602.62 | Training for personnel |
602.63 | Donations and aid |
602.64 | Technical assistance |
602.65 | Royalties subject to other percentages |
602.66 | Royalties subject to 5% |
602.67 | Royalties subject to 10% |
602.68 | Royalties subject to 15% |
602.69 | Royalties subject to 25% |
602.70 | Royalties subject to 30% |
602.71 | Royalties without withholding |
602.72 | Freight and hauling |
602.73 | Import expenses |
602.74 | Sales commissions |
602.75 | Credit card commissions |
602.76 | Patents and trademarks |
602.77 | Uniforms |
602.78 | Property taxes |
602.79 | Selling expenses for urban development |
602.80 | Selling expenses for construction |
602.81 | Freight from abroad |
602.82 | Collection of assets from the agricultural and/or livestock sector |
602.83 | Non-deductible expenses (without tax requirements) |
602.84 | Other selling expenses |
603 | Administrative expenses |
603.01 | Salaries and wages |
603.02 | Compensations |
603.03 | Overtime |
603.04 | Attendance awards |
603.05 | Punctuality awards |
603.06 | Vacations |
603.07 | Vacation bonus |
603.08 | Sunday bonus |
603.09 | Holidays |
603.10 | Gratuities |
603.11 | Seniority bonuses |
603.12 | Christmas bonus |
603.13 | Indemnities |
603.14 | Piecework |
603.15 | Food allowance |
603.16 | Transportation |
603.17 | Medical service |
603.18 | Funeral expense assistance |
603.19 | Savings fund |
603.20 | Union dues |
603.21 | PTU |
603.22 | Employee incentive |
603.23 | Social security |
603.24 | Contributions to the retirement plan |
603.25 | Other employee benefits |
603.26 | IMSS contributions |
603.27 | Infonavit contributions |
603.28 | SAR contributions |
603.29 | State payroll tax |
603.30 | Other contributions |
603.31 | Salary assimilated |
603.32 | Administrative services |
603.33 | Administrative services related parties |
603.34 | Fees to individuals residing in the country |
603.35 | Fees to individuals residing in the country related parties |
603.36 | Fees to individuals residing abroad |
603.37 | Fees to individuals residing abroad related parties |
603.38 | Fees to legal entities residing in the country |
603.39 | Fees to legal entities residing in the country related parties |
603.40 | Fees to legal entities residing abroad |
603.41 | Fees to legal entities residing abroad related parties |
603.42 | Customs fees individuals |
603.43 | Customs fees for legal entities |
603.44 | Fees for the board of directors |
603.45 | Leasing to individual national residents |
603.46 | Leasing to legal entity national residents |
603.47 | Leasing to foreign residents |
603.48 | Fuels and lubricants |
603.49 | Per diem and travel expenses |
603.50 | Telephone, internet |
603.51 | Water |
603.52 | Electricity |
603.53 | Surveillance and security |
603.54 | Cleaning |
603.55 | Stationery and office supplies |
603.56 | Maintenance and conservation |
603.57 | Insurance and bonds |
603.58 | Other taxes and fees |
603.59 | Tax surcharges |
603.60 | Fees and subscriptions |
603.61 | Advertising and publicity |
603.62 | Training for personnel |
603.63 | Donations and aid |
603.64 | Technical assistance |
603.65 | Royalties subject to other percentages |
603.66 | Royalties subject to 5% |
603.67 | Royalties subject to 10% |
603.68 | Royalties subject to 15% |
603.69 | Royalties subject to 25% |
603.70 | Royalties subject to 30% |
603.71 | Royalties without withholding |
603.72 | Freight and hauling |
603.73 | Import expenses |
603.74 | Patents and trademarks |
603.75 | Uniforms |
603.76 | Property taxes |
603.77 | Administrative expenses for urban development |
603.78 | Administrative expenses for construction |
603.79 | Freight from abroad |
603.80 | Collection of assets from the agricultural and/or livestock sector |
603.81 | Non-deductible expenses (without tax requirements) |
603.82 | Other administrative expenses |
604 | Manufacturing expenses |
604.01 | Salaries and wages |
604.02 | Compensations |
604.03 | Overtime |
604.04 | Attendance awards |
604.05 | Punctuality awards |
604.06 | Vacations |
604.07 | Vacation bonus |
604.08 | Sunday bonus |
604.09 | Holidays |
604.10 | Gratuities |
604.11 | Seniority bonuses |
604.12 | Christmas bonus |
604.13 | Indemnities |
604.14 | Piecework |
604.15 | Food allowance |
604.16 | Transportation |
604.17 | Medical service |
604.18 | Funeral expense assistance |
604.19 | Savings fund |
604.20 | Union dues |
604.21 | PTU |
604.22 | Employee incentive |
604.23 | Social security |
604.24 | Contributions to the retirement plan |
604.25 | Other employee benefits |
604.26 | IMSS contributions |
604.27 | Infonavit contributions |
604.28 | SAR contributions |
604.29 | State payroll tax |
604.30 | Other contributions |
604.31 | Salary assimilated |
604.32 | Administrative services |
604.33 | Administrative services related parties |
604.34 | Fees to individuals residing in the country |
604.35 | Fees to individuals residing in the country related parties |
604.36 | Fees to individuals residing abroad |
604.37 | Fees to individuals residing abroad related parties |
604.38 | Fees to legal entities residing in the country |
604.39 | Fees to legal entities residing in the country related parties |
604.40 | Fees to legal entities residing abroad |
604.41 | Fees to legal entities residing abroad related parties |
604.42 | Customs fees individuals |
604.43 | Customs fees for legal entities |
604.44 | Fees for the board of directors |
604.45 | Leasing to individual national residents |
604.46 | Leasing to legal entity national residents |
604.47 | Leasing to foreign residents |
604.48 | Fuels and lubricants |
604.49 | Per diem and travel expenses |
604.50 | Telephone, internet |
604.51 | Water |
604.52 | Electricity |
604.53 | Surveillance and security |
604.54 | Cleaning |
604.55 | Stationery and office supplies |
604.56 | Maintenance and conservation |
604.57 | Insurance and bonds |
604.58 | Other taxes and fees |
604.59 | Tax surcharges |
604.60 | Fees and subscriptions |
604.61 | Advertising and publicity |
604.62 | Training for personnel |
604.63 | Donations and aid |
604.64 | Technical assistance |
604.65 | Royalties subject to other percentages |
604.66 | Royalties subject to 5% |
604.67 | Royalties subject to 10% |
604.68 | Royalties subject to 15% |
604.69 | Royalties subject to 25% |
604.70 | Royalties subject to 30% |
604.71 | Royalties without withholding |
604.72 | Freight and hauling |
604.73 | Import expenses |
604.74 | Patents and trademarks |
604.75 | Uniforms |
604.76 | Property taxes |
604.77 | Manufacturing expenses for urban development |
604.78 | Manufacturing expenses for construction |
604.79 | Freight from abroad |
604.80 | Collection of assets from the agricultural and/or livestock sector |
604.81 | Non-deductible expenses (without tax requirements) |
604.82 | Other manufacturing expenses |
605 | Direct labor |
605.01 | Labor |
605.02 | Salaries and Wages |
605.03 | Compensations |
605.04 | Overtime |
605.05 | Attendance awards |
605.06 | Punctuality awards |
605.07 | Vacations |
605.08 | Vacation bonus |
605.09 | Sunday bonus |
605.10 | Holidays |
605.11 | Gratuities |
605.12 | Seniority bonuses |
605.13 | Christmas bonus |
605.14 | Indemnities |
605.15 | Piecework |
605.16 | Food allowance |
605.17 | Transportation |
605.18 | Medical service |
605.19 | Funeral expense assistance |
605.20 | Savings fund |
605.21 | Union dues |
605.22 | PTU |
605.23 | Employee incentive |
605.24 | Social security |
605.25 | Contributions to the retirement plan |
605.26 | Other employee benefits |
605.27 | Salary assimilated |
605.28 | IMSS contributions |
605.29 | Infonavit contributions |
605.30 | SAR contributions |
605.31 | Other direct labor costs |
Non-deductible expenses: This field accumulates the total of the accounting accounts of costs and expenses sent in the electronic accounting that contain the following grouping code:
Grouping Code | |
601.83 | Non-deductible expenses (without tax requirements) |
602.83 | Non-deductible expenses (without tax requirements) |
603.81 | Non-deductible expenses (without tax requirements) |
604.81 | Non-deductible expenses (without tax requirements) |
Taxable Income: Net profit obtained after deducting authorized expenses, on which the Income Tax (ISR) is calculated.
Profit coefficient: Ratio between taxable income and nominal revenues of the period, useful for provisional payments.
ISR to Pay: Tax due for the period.
Effective tax rate: It is the one that is calculated with the information stated in the annual income tax return corresponding to the fiscal year in question, by dividing the amount of income tax incurred in the corresponding fiscal year by the taxable income of that year.
Finally, a comparative table is included between the current and previous fiscal years, which allows for visualizing percentage variations in each item, strengthening financial analysis and tax planning.
