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CEVA Inc

CEVA

22.540USD

+1.600+7.64%

Cierre 02/06, 16:00（ET）Cotizaciones retrasadas 15 min

541.34MCap. mercado

PérdidaP/E TTM



CEVA Inc

22.540

+1.600+7.64%

Descripción general Finanzas Análisis Compañía

Informes

Cuenta de resultados

Balance general

Estado de flujo de efectivo

Descripción general

Finanzas

Análisis

Compañía

Informes

Cuenta de resultados

Balance general

Estado de flujo de efectivo

Aquí puede consultar la cuenta de resultados anual o trimestral de CEVA Inc para conocer el rendimiento y la eficiencia operativa de CEVA Inc.

Trimestral

Trimestral+Anual

Trimestral

Anual

YOY

Ocultar filas en blanco

FY2025Q3

FY2025Q2

FY2025Q1

FY2024Q4

FY2024Q3

FY2024Q2

FY2024Q1

FY2023Q4

FY2023Q3

FY2023Q2

FY2023Q1

FY2022Q4

FY2022Q3

FY2022Q2

FY2022Q1

FY2021Q4

FY2021Q3

FY2021Q2

FY2021Q1

FY2020Q4

FY2020Q3

FY2020Q2

FY2020Q1

FY2019Q4

FY2019Q3

FY2019Q2

FY2019Q1

FY2018Q4

FY2018Q3

FY2018Q2

FY2018Q1

FY2017Q4

FY2017Q3

FY2017Q2

FY2017Q1

FY2016Q4

FY2016Q3

FY2016Q2

FY2016Q1

FY2015Q4

FY2015Q3

FY2015Q2

FY2015Q1

FY2014Q4

FY2014Q3

FY2014Q2

FY2014Q1

FY2013Q4

FY2013Q3

FY2013Q2

FY2013Q1

FY2012Q4

FY2012Q3

FY2012Q2

FY2012Q1

Ingresos totales

4.33%28.38M

-9.70%25.68M

9.85%24.25M

20.95%29.22M

13.02%27.21M

24.06%28.44M

-15.95%22.07M

-20.39%24.16M

-19.89%24.07M

-30.95%22.92M

-23.64%26.26M

-10.88%30.35M

-8.36%30.05M

8.99%33.20M

35.39%34.39M

21.01%34.06M

31.37%32.79M

29.02%30.46M

7.57%25.40M

-0.59%28.14M

6.34%24.96M

28.29%23.61M

39.17%23.61M

32.29%28.31M

9.61%23.47M

5.18%18.40M

-3.42%16.97M

-0.93%21.40M

-10.94%21.41M

-14.97%17.49M

-17.47%17.57M

1.91%21.60M

34.73%24.04M

20.30%20.57M

28.95%21.29M

31.89%21.20M

9.92%17.85M

28.03%17.10M

19.33%16.51M

16.28%16.07M

15.16%16.23M

44.97%13.36M

1.17%13.83M

-1.04%13.82M

40.91%14.10M

-28.08%9.21M

12.86%13.67M

7.70%13.97M

-16.67%10.01M

-5.73%12.81M

-19.83%12.12M

--12.97M

--12.01M

--13.59M

--15.11M

Ingresos operativos

2.92%16.03M

-13.06%15.02M

31.79%15.04M

33.15%15.73M

11.72%15.57M

27.50%17.28M

-37.45%11.41M

-39.16%11.82M

-25.29%13.94M

-38.75%13.55M

-18.51%18.25M

-8.93%19.42M

-13.49%18.66M

42.41%22.12M

55.54%22.39M

76.72%21.33M

73.66%21.57M

14.82%15.54M

-0.68%14.40M

-18.49%12.07M

10.21%12.42M

25.23%13.53M

31.64%14.49M

40.49%14.81M

15.15%11.27M

7.63%10.80M

9.20%11.01M

17.02%10.54M

-30.20%9.79M

-2.89%10.04M

5.75%10.08M

8.53%9.01M

88.05%14.02M

38.38%10.34M

10.23%9.54M

3.38%8.30M

-13.30%7.46M

-2.59%7.47M

10.35%8.65M

9.08%8.03M

-1.47%8.60M

76.10%7.67M

-0.85%7.84M

1.31%7.36M

121.24%8.73M

-28.94%4.36M

57.05%7.91M

104.33%7.26M

-6.36%3.94M

2.20%6.13M

-1.60%5.03M

--3.56M

--4.21M

--6.00M

--5.12M

Costo de los ingresos

-13.87%3.54M

20.02%3.70M

37.05%3.64M

46.22%3.52M

64.05%4.11M

-15.93%3.08M

-27.55%2.65M

-32.98%2.41M

-59.81%2.51M

-51.60%3.67M

-48.81%3.66M

-45.07%3.59M

9.81%6.24M

73.74%7.58M

141.93%7.15M

113.41%6.54M

84.50%5.68M

21.79%4.36M

-11.28%2.96M

-14.12%3.06M

-12.66%3.08M

32.45%3.58M

49.26%3.33M

61.49%3.57M

57.96%3.52M

29.95%2.70M

-4.20%2.23M

-0.99%2.21M

9.63%2.23M

8.50%2.08M

16.26%2.33M

14.93%2.23M

17.56%2.04M

11.97%1.92M

3.51%2.00M

12.12%1.94M

7.78%1.73M

-8.64%1.71M

28.28%1.94M

9.21%1.73M

1.58%1.61M

36.79%1.87M

35.79%1.51M

16.28%1.59M

39.79%1.58M

25.34%1.37M

-29.40%1.11M

33.07%1.36M

8.13%1.13M

8.11%1.09M

81.03%1.57M

--1.02M

--1.05M

--1.01M

--870.00K

Gastos operativos

2.14%30.47M

5.93%30.16M

5.90%28.63M

8.20%29.15M

11.41%29.83M

0.73%28.47M

-6.41%27.03M

4.48%26.94M

-7.20%26.78M

-15.55%28.27M

-14.86%28.88M

-20.66%25.79M

-7.21%28.85M

15.94%33.47M

26.90%33.92M

26.28%32.50M

24.59%31.10M

14.95%28.87M

5.75%26.73M

3.56%25.74M

5.14%24.96M

22.02%25.11M

27.02%25.28M

29.25%24.85M

23.24%23.74M

2.12%20.58M

-2.81%19.90M

4.20%19.23M

8.00%19.26M

9.51%20.16M

20.87%20.48M

22.48%18.45M

26.86%17.83M

27.32%18.41M

15.35%16.94M

8.84%15.07M

10.31%14.06M

8.46%14.46M

10.66%14.69M

2.86%13.84M

-0.96%12.74M

16.12%13.33M

14.99%13.27M

20.12%13.46M

15.59%12.87M

4.37%11.48M

6.79%11.54M

6.21%11.20M

12.92%11.13M

5.86%11.00M

2.79%10.81M

--10.55M

--9.86M

--10.39M

--10.51M

Gastos de I+D

8.57%19.53M

0.00%18.76M

-2.12%17.61M

-6.99%16.88M

0.99%17.99M

3.89%18.76M

-3.66%17.99M

0.54%18.14M

8.04%17.81M

-7.59%18.06M

-7.60%18.67M

-3.46%18.05M

-12.11%16.49M

11.92%19.54M

14.88%20.21M

14.58%18.69M

20.23%18.76M

16.54%17.46M

16.41%17.59M

14.49%16.32M

12.47%15.60M

20.90%14.98M

22.57%15.11M

18.76%14.25M

16.61%13.87M

4.62%12.39M

2.61%12.33M

20.33%12.00M

18.60%11.90M

12.69%11.84M

21.71%12.02M

28.39%9.97M

36.55%10.03M

34.54%10.51M

24.75%9.87M

11.95%7.77M

11.79%7.35M

7.87%7.81M

7.48%7.91M

-5.32%6.94M

1.83%6.57M

19.67%7.24M

22.80%7.36M

48.43%7.33M

14.84%6.45M

7.65%6.05M

18.99%6.00M

5.15%4.94M

21.18%5.62M

3.61%5.62M

-8.15%5.04M

--4.70M

--4.64M

--5.42M

--5.49M

Depreciación, agotamiento y amortización

16.67%1.16M

8.22%1.11M

-12.17%859.00K

18.14%1.15M

-7.65%990.00K

-28.13%1.02M

-31.08%978.00K

-44.06%970.00K

-43.52%1.07M

-28.25%1.42M

-27.12%1.42M

-23.48%1.73M

11.65%1.90M

27.71%1.98M

32.72%1.95M

53.11%2.27M

19.63%1.70M

6.45%1.55M

0.34%1.47M

-6.51%1.48M

-14.91%1.42M

42.24%1.46M

47.53%1.46M

21.30%1.58M

62.61%1.67M

15.17%1.02M

5.99%991.00K

48.97%1.30M

23.29%1.03M

12.80%890.00K

24.34%935.00K

23.38%876.00K

19.68%833.00K

26.85%789.00K

23.89%752.00K

18.73%710.00K

17.17%696.00K

6.51%622.00K

4.66%607.00K

9.32%598.00K

10.82%594.00K

274.36%584.00K

258.02%580.00K

212.57%547.00K

206.29%536.00K

-6.02%156.00K

5.19%162.00K

26.81%175.00K

36.72%175.00K

27.69%166.00K

19.38%154.00K

--138.00K

--128.00K

--130.00K

--129.00K

Otros gastos operativos

----

---3.56M

----

Beneficios operativos

20.58%-2.08M

-12705.71%-4.48M

11.65%-4.38M

102.66%74.00K

2.92%-2.62M

99.34%-35.00K

-89.31%-4.96M

-160.88%-2.78M

-325.81%-2.70M

-1835.87%-5.34M

-659.83%-2.62M

193.38%4.56M

-29.34%1.20M

-117.38%-276.00K

135.19%468.00K

-35.36%1.56M

84600.00%1.69M

205.24%1.59M

20.02%-1.33M

-30.39%2.41M

100.75%2.00K

30.87%-1.51M

43.28%-1.66M

59.21%3.46M

-112.41%-267.00K

17.96%-2.18M

-0.83%-2.93M

-30.98%2.17M

-65.35%2.15M

-222.63%-2.66M

-166.91%-2.91M

-48.65%3.15M

63.94%6.21M

-18.02%2.17M

138.53%4.35M

175.09%6.13M

8.51%3.79M

8723.33%2.65M

223.62%1.82M

513.77%2.23M

183.82%3.49M

101.33%30.00K

-73.61%563.00K

-86.86%363.00K

209.14%1.23M

-224.74%-2.26M

62.95%2.13M

14.23%2.76M

-152.47%-1.13M

-43.33%1.81M

-71.53%1.31M

--2.42M

--2.15M

--3.20M

--4.60M

Ingresos netos por intereses no operativos (gastos)

Ingresos por intereses no operativos

-10.93%1.34M

4.03%1.55M

3.45%1.50M

-58.95%514.00K

68.54%1.50M

44.66%1.49M

21.85%1.45M

-12.45%1.25M

9.88%890.00K

390.48%1.03M

221.62%1.19M

-60.70%1.43M

253025.00%810.00K

-43.24%210.00K

-17.78%370.00K

527.39%3.64M

-99.95%320.00

-50.67%370.00K

-47.06%450.00K

-59.72%580.00K

-25.00%660.00K

-22.68%750.00K

-8.60%850.00K

-18.60%1.44M

-4.35%880.00K

3.19%970.00K

5.68%930.00K

-58.19%1.77M

116355.70%920.00K

120412.82%940.00K

139582.54%880.00K

156.41%4.23M

-99.87%790.00

-99.86%780.00

-99.87%630.00

-0.30%1.65M

57.50%630.00K

48.65%550.00K

11.90%470.00K

9.31%1.66M

105263057.89%400.00K

39684.95%370.00K

-10.64%420.00K

-12.69%1.51M

-100.00%0.38

-99.87%930.00

-41.25%470.00K

-7.12%1.73M

-16.00%630.00K

-25.05%730.00K

-17.53%800.00K

--1.87M

--750.00K

--974.00K

--970.00K

Gastos de intereses no operativos

----

--2.00K

Ganancias de la venta de valores

-111.39%-91.00K

779.76%571.00K

410.88%600.00K

-214.95%-592.00K

2250.00%799.00K

-195.45%-84.00K

-172.83%-193.00K

-11.05%515.00K

104.84%34.00K

-56.65%88.00K

401.14%265.00K

115.29%579.00K

-1383.52%-702.00K

1550.00%203.00K

78.74%-88.00K

-25345.80%-3.79M

-113.14%-47.32K

-115.91%-14.00K

-2078.95%-414.00K

103.35%15.00K

229.96%360.00K

218.92%88.00K

85.38%-19.00K

49.44%-448.00K

-211.24%-277.00K

54.60%-74.00K

-376.60%-130.00K

73.57%-886.00K

-110.85%-89.00K

-121.61%-163.00K

-91.76%47.00K

-172.95%-3.35M

5568.07%820.21K

6756.55%754.22K

2066.79%570.37K

0.08%-1.23M

-1600.00%-15.00K

110.89%11.00K

93.51%-29.00K

17.07%-1.23M

-99.32%1.00K

-124.27%-101.00K

-4370.00%-447.00K

-38.12%-1.48M

1223.07%146.00K

1909.00%416.07K

85.92%-10.00K

5.88%-1.07M

31.58%-13.00K

---23.00K

-255.00%-71.00K

---1.14M

---19.00K

----

---20.00K

Retorno sobre el capital

-95.24%1.00K

-258.62%-208.00K

10.00%-54.00K

-95.95%3.00K

-86.88%21.00K

51.26%-58.00K

48.72%-60.00K

130.83%74.00K

135.16%160.00K

82.63%-119.00K

89.66%-117.00K

-112.10%-240.00K

---455.00K

---685.00K

---1.13M

--1.98M

----

Ingresos especiales (gastos)

----

100.00%0.00

----

99.78%-8.00K

99.61%-14.00K

----

---3.56M

----

100.00%0.00

----

---870.00K

----

---139.00K

----

Otros ingresos no operativos (gastos)

----

--0.00

100.00%0.00

----

--0.00

---345.00K

----

Ingresos antes de impuestos

-175.66%-838.00K

-295.66%-2.57M

37.92%-2.34M

99.89%-1.00K

81.38%-304.00K

130.23%1.31M

-193.53%-3.76M

-134.05%-946.00K

39.65%-1.63M

-692.70%-4.34M

-236.48%-1.28M

-18.08%2.78M

-264.30%-2.71M

-128.19%-548.00K

70.56%-381.00K

12.96%3.39M

61.15%1.65M

389.72%1.94M

-55.53%-1.29M

-32.54%3.00M

204.17%1.02M

47.86%-671.00K

60.98%-832.00K

103.66%4.45M

-88.74%336.00K

31.69%-1.29M

-7.62%-2.13M

-45.73%2.19M

-57.57%2.98M

-164.41%-1.88M

-140.29%-1.98M

-38.54%4.03M

59.69%7.03M

-8.82%2.92M

117.28%4.92M

146.83%6.55M

13.13%4.40M

972.91%3.21M

322.20%2.26M

571.90%2.65M

336.32%3.89M

116.19%299.00K

-79.33%536.00K

-88.46%395.00K

274.90%892.00K

-173.24%-1.85M

27.23%2.59M

8.84%3.42M

-117.71%-510.00K

-39.62%2.52M

-63.25%2.04M

--3.15M

--2.88M

--4.18M

--5.55M

Impuesto sobre ingresos

65.94%1.67M

-29.24%1.14M

-41.19%991.00K

-75.74%1.73M

-9.85%1.01M

193.77%1.60M

18.91%1.69M

510.80%7.15M

-93.77%1.12M

-5.04%546.00K

7.76%1.42M

-257.49%-1.74M

888.20%17.93M

-64.70%575.00K

-43.71%1.31M

-120.57%-487.00K

3.01%1.81M

288.78%1.63M

561.76%2.34M

70.53%2.37M

501.14%1.76M

86.22%419.00K

113.94%353.00K

1276.27%1.39M

-199.77%-439.00K

9.22%225.00K

-17.91%165.00K

-113.67%-118.00K

-62.74%440.00K

120.96%206.00K

-75.19%201.00K

-36.07%863.00K

16.35%1.18M

-297.79%-983.00K

74.95%810.00K

285.71%1.35M

74.10%1.01M

279.39%497.00K

826.00%463.00K

-84.97%350.00K

147.03%583.00K

140.81%131.00K

-91.78%50.00K

689.49%2.33M

226.20%236.00K

-192.51%-321.00K

82.58%608.00K

-24.36%295.00K

-165.61%-187.00K

-50.29%347.00K

-51.67%333.00K

--390.00K

--285.00K

--698.00K

--689.00K

Ingresos después de impuestos

-91.38%-2.51M

-1172.85%-3.70M

38.93%-3.33M

78.56%-1.74M

52.33%-1.31M

94.05%-291.00K

-101.85%-5.45M

-279.20%-8.10M

86.67%-2.75M

-335.44%-4.89M

-59.14%-2.70M

16.53%4.52M

-12254.49%-20.63M

-456.51%-1.12M

53.28%-1.70M

510.71%3.88M

77.40%-167.00K

128.90%315.00K

-206.33%-3.63M

-79.26%635.00K

-195.35%-739.00K

27.91%-1.09M

48.41%-1.19M

32.96%3.06M

-69.52%775.00K

27.66%-1.51M

-5.27%-2.30M

-27.19%2.30M

-56.53%2.54M

-153.48%-2.09M

-153.13%-2.18M

-39.18%3.16M

72.67%5.85M

44.15%3.91M

128.17%4.11M

125.74%5.20M

2.39%3.39M

1513.69%2.71M

270.37%1.80M

219.13%2.30M

404.42%3.31M

111.01%168.00K

-75.52%486.00K

-161.83%-1.93M

303.10%656.00K

-170.16%-1.53M

16.42%1.98M

13.54%3.13M

-112.45%-323.00K

-37.48%2.17M

-64.90%1.71M

--2.75M

--2.59M

--3.48M

--4.86M

Ingresos netos de operaciones continuas

-91.38%-2.51M

-1172.85%-3.70M

38.93%-3.33M

78.56%-1.74M

52.33%-1.31M

94.05%-291.00K

-101.85%-5.45M

-279.20%-8.10M

86.67%-2.75M

-335.44%-4.89M

-59.14%-2.70M

16.53%4.52M

-12254.49%-20.63M

-456.51%-1.12M

53.28%-1.70M

510.71%3.88M

77.40%-167.00K

128.90%315.00K

-206.33%-3.63M

-79.26%635.00K

-195.35%-739.00K

27.91%-1.09M

48.41%-1.19M

32.96%3.06M

-69.52%775.00K

27.66%-1.51M

-5.27%-2.30M

-27.19%2.30M

-56.53%2.54M

-153.48%-2.09M

-153.13%-2.18M

-39.18%3.16M

72.67%5.85M

44.15%3.91M

128.17%4.11M

125.74%5.20M

2.39%3.39M

1513.69%2.71M

270.37%1.80M

219.13%2.30M

404.42%3.31M

111.01%168.00K

-75.52%486.00K

-161.83%-1.93M

303.10%656.00K

-170.16%-1.53M

16.42%1.98M

13.54%3.13M

-112.45%-323.00K

-37.48%2.17M

-64.90%1.71M

--2.75M

--2.59M

--3.48M

--4.86M

Ingresos netos de operaciones interrumpidas

----

100.00%0.00

560.14%11.87M

-32.00%-2.21M

---928.00K

---2.17M

---2.58M

---1.67M

----

Ingresos netos atribuibles a intereses controladores

-91.38%-2.51M

-1172.85%-3.70M

38.93%-3.33M

-146.06%-1.74M

73.55%-1.31M

95.00%-291.00K

-11.82%-5.45M

94.28%3.77M

77.78%-4.96M

-418.08%-5.82M

-187.26%-4.87M

-49.97%1.94M

-13255.69%-22.30M

-456.51%-1.12M

53.28%-1.70M

510.71%3.88M

77.40%-167.00K

128.90%315.00K

-206.33%-3.63M

-79.26%635.00K

-195.35%-739.00K

27.91%-1.09M

48.41%-1.19M

32.96%3.06M

-69.52%775.00K

27.66%-1.51M

-5.27%-2.30M

-27.19%2.30M

-56.53%2.54M

-153.48%-2.09M

-153.13%-2.18M

-39.18%3.16M

72.67%5.85M

44.15%3.91M

128.17%4.11M

125.74%5.20M

2.39%3.39M

1513.69%2.71M

270.37%1.80M

219.13%2.30M

404.42%3.31M

111.01%168.00K

-75.52%486.00K

-161.83%-1.93M

303.10%656.00K

-170.16%-1.53M

16.42%1.98M

13.54%3.13M

-112.45%-323.00K

-37.48%2.17M

-64.90%1.71M

--2.75M

--2.59M

--3.48M

--4.86M

Ingresos netos atribuibles a accionistas comunes

-91.38%-2.51M

-1172.85%-3.70M

38.93%-3.33M

-146.06%-1.74M

73.55%-1.31M

95.00%-291.00K

-11.82%-5.45M

94.28%3.77M

77.78%-4.96M

-418.08%-5.82M

-187.26%-4.87M

-49.97%1.94M

-13255.69%-22.30M

-456.51%-1.12M

53.28%-1.70M

510.71%3.88M

77.40%-167.00K

128.90%315.00K

-206.33%-3.63M

-79.26%635.00K

-195.35%-739.00K

27.91%-1.09M

48.41%-1.19M

32.96%3.06M

-69.52%775.00K

27.66%-1.51M

-5.27%-2.30M

-27.19%2.30M

-56.53%2.54M

-153.48%-2.09M

-153.13%-2.18M

-39.18%3.16M

72.67%5.85M

44.15%3.91M

128.17%4.11M

125.74%5.20M

2.39%3.39M

1513.69%2.71M

270.37%1.80M

219.13%2.30M

404.42%3.31M

111.01%168.00K

-75.52%486.00K

-161.83%-1.93M

303.10%656.00K

-170.16%-1.53M

16.42%1.98M

13.54%3.13M

-112.45%-323.00K

-37.48%2.17M

-64.90%1.71M

--2.75M

--2.59M

--3.48M

--4.86M

Ganancias básicas por acción

-89.25%-0.10

-1158.04%-0.15

39.59%-0.14

-145.82%-0.07

73.63%-0.06

95.03%-0.01

-11.00%-0.23

91.66%0.16

78.15%-0.21

-411.41%-0.25

-184.42%-0.21

-50.45%0.08

-13099.45%-0.96

-451.16%-0.05

54.40%-0.07

483.58%0.17

78.16%-0.01

127.87%0.01

-204.64%-0.16

-79.30%0.03

-194.45%-0.03

28.17%-0.05

49.57%-0.05

32.61%0.14

-69.47%0.04

27.02%-0.07

-6.37%-0.10

-26.65%0.11

-56.63%0.12

-152.47%-0.09

-151.33%-0.10

-41.33%0.14

65.42%0.27

36.80%0.18

118.80%0.19

117.70%0.24

-0.43%0.16

1510.53%0.13

268.57%0.09

217.48%0.11

402.11%0.16

111.12%0.01

-74.63%0.02

-166.36%-0.10

320.30%0.03

-174.58%-0.07

22.13%0.09

16.76%0.14

-112.70%-0.01

-35.26%0.10

-62.83%0.08

--0.12

--0.15

--0.21

Ganancias diluidas por acción

-89.25%-0.10

-1158.04%-0.15

39.59%-0.14

-145.82%-0.07

73.63%-0.06

95.03%-0.01

-11.00%-0.23

91.66%0.16

78.15%-0.21

-411.41%-0.25

-184.42%-0.21

-46.73%0.08

-13099.45%-0.96

-456.06%-0.05

54.40%-0.07

442.77%0.16

78.16%-0.01

127.49%0.01

-204.64%-0.16

-77.82%0.03

-196.39%-0.03

28.17%-0.05

49.57%-0.05

34.41%0.13

-69.49%0.03

27.02%-0.07

-6.37%-0.10

-30.06%0.10

-56.03%0.11

-154.53%-0.09

-153.22%-0.10

-41.13%0.14

66.58%0.26

36.54%0.17

115.19%0.19

116.81%0.24

-2.63%0.15

1483.65%0.13

270.94%0.09

213.53%0.11

400.95%0.16

110.91%0.01

-74.78%0.02

-167.51%-0.10

316.95%0.03

-176.13%-0.07

22.24%0.09

17.01%0.14

-112.98%-0.01

-34.98%0.10

-62.47%0.08

--0.12

--0.11

--0.15

--0.20

Dividendo por acción

--0.00

Unidad monetaria

USD

Opiniones de evaluación

Preguntas frecuentes

¿Qué es la cuenta de resultados?

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La cuenta de resultados, también conocida como cuenta de pérdidas y ganancias, muestra los ingresos, gastos, beneficios y pérdidas de la empresa durante un periodo contable específico.

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