行业财务指标标准.docx

化肥行业和氯碱行业财务指标标准值1化肥行业：说明：指标值来自上市公司的资料。指标平均值负债比率资产负债率42.24%55（在这之间取都可以）资本化比率（产权比率）10.39%固定资产净值率90.05%利息支付能力（倍）40.22盈利能力比率毛利率18.5828.22%（在这之间取都可以）主营业务利润率 24.65营业利润率9.09%净利润增长率762.71%每股净资产3.2517元净资产收益率4.917.48%（在这之间取都可以）总资产收益率4.18%每股收益0.26元变现能力比率流动比率1.91%速动比率1.5%现金比率0.86%资产管理比率应收帐款周转率（次）30.55存货周转率（次）34.25流动资产周转率1.17%总资产周转率0.58%净资产增长率149.4%资本周转比率100.44%2氯碱行业：说明：指标值来自上市公司的资料。指标行业平均值行业最高值行业最低值流动比率1.60018.7430.187速动比率0.6705.6930.001营运资本-312,367,392.0003,707,818,240.000-26,854,000,640.000现金比率0.5635.0560.001流动负债经营活动净现金流比0.2723.352-0.455资产负债率49.326145.4804.300负债权益比率137.747579.4304.510股东权益比率48.48495.440-37.940有形资产债务率50.906145.6004.480债务与有形净值比率175.9962,637.8804.680利息保障倍数0.0000.0000.000应收帐款周转率36.100378.2810.247应收帐款周转天数62.8371,477.7330.965应付帐款周转率16.786189.2741.756应付帐款周转天数45.597207.8351.928存货周转率10.502156.7680.119存货周转天数104.7863,054.3932.328不良资产比率0.3014.1800.000营业周期167.6234,532.12617.515流动资产周转率2.31410.5810.055总资产周转率0.8805.6290.048固定资产周转率3.05549.7460.383长期资产适合率1.48911.573-2.596负债结构比率8,678.779406,707.0310.000长期负债权益比率25.966334.8400.000主营业务毛利率18.20052.350-2.340主营业务利润率1.00632.180-109.390成本费用利润率3.25150.010-76.560净资产收益率-286.48156.360-25,067.051每股收益0.1202.008-3.092股票获利率0.0040.0420.000总资产利润率3.50037.380-58.160主营业务比率390.8093,401.390-257.140非经常性损益比率58.595142.000-121.440关联交易比率0.0000.0000.000主营业务收入增长率31.224219.760-78.480应收帐款增长率17.392490.800-78.440净利润增长率-226.9191,777.430-20,286.869固定资产投资扩张率12.40899.200-41.660固定资产成新率65.46094.04034.490资本项目规模维持率182.5001,657.480-553.780总资产扩张率15.191116.310-45.880每股收益增长率0.0000.0000.000每股营业现金流量0.3612.144-1.051现金股利支付率366.70317,207.9200.000主营业务现金比率10.603264.200-73.330现金自给率9.83568.960-26.990经营现金资本性支出比率664.66924,278.061-21,437.211经营现金折旧费用比率112.6161,751.1800.830结构分析6,408.850482,688.469-2,690.450营业活动收益质量1.65211.445-18.854经营活动产生的现金净流量增长率388.75525,582.061-5,416.220股本扩张比例112.964320.000100.000总资产收益率3.50037.380-58.160长期资金适合率165.534663.48039.750营运资本资产率2.49775.440-100.100