财务报表分析实例 (2).xls
东东方方明明珠珠报报表表类类型型：合合并并报报表表20032004资资产产负负债债表表流动资产：货币资金(元)218,097,254.80318,686,794.32 结算备付金(元)拆出资金(元)交易性金融资产(元)应收票据(元)应收账款(元)17,351,789.2826,089,114.50 预付款项(元)8,235,649.463,717,952.46 应收保费(元)应收分保账款(元)应收分保合同准备金(元)应收利息(元)4,827,275.004,805,835.84 其他应收款(元)45,060,735.7736,901,195.06 应收股利(元)买入返售金融资产(元)存货(元)40,582,763.3995,149,151.25 其中：消耗性生物资产(元)一年内到期的非流动资产(元)待摊费用(元)685,382.7812,000.00 其他流动资产(元)流动资产差额(特殊报表科目)(元)流动资产差额(合计平衡项目)(元)00 流动资产合计(元)334,840,850.48485,362,043.43非流动资产：发放贷款及垫款(元)可供出售金融资产(元)持有至到期投资(元)长期应收款(元)长期股权投资(元)1,262,906,315.521,098,336,824.40 投资性房地产(元)固定资产(元)1,342,174,389.482,511,211,451.96 在建工程(元)33,624,548.9617,089,488.82 工程物资(元)1,329,909.002,813,631.49 固定资产清理(元)生产性生物资产(元)油气资产(元)无形资产(元)1,157,856,263.261,127,680,465.66 开发支出(元)商誉(元)长期待摊费用(元)7,555,096.152,083,520.01 递延所得税资产(元)其他非流动资产(元)非流动资产差额(特殊报表科目)(元)非流动资产差额(合计平衡项目)(元)350,374,000.00351,374,000.00 非流动资产合计(元)4,155,820,522.375,110,589,382.34资产差额(特殊报表科目)(元)资产差额(合计平衡项目)(元)00资产总计(元)4,490,661,372.855,595,951,425.77流动负债：短期借款(元)995,223,000.001,214,000,000.00 向中央银行借款(元)吸收存款及同业存放(元)拆入资金(元)交易性金融负债(元)应付票据(元)应付账款(元)131,668,623.74252,481,894.41 预收款项(元)75,319,961.77118,429,552.99 卖出回购金融资产款(元)应付手续费及佣金(元)应付职工薪酬(元)3,569,683.137,666,454.45 应交税费(元)4,345,363.6017,866,682.41 应付利息(元)应付股利(元)9,191,120.2410,830,395.21 其他应付款(元)33,201,219.82166,427,982.77 应付分保账款(元)保险合同准备金(元)代理买卖证券款(元)代理承销证券款(元)一年内到期的非流动负债(元)预提费用(元)5,042,249.00 递延收益-流动负债(元)应付短期债券(元)其他流动负债(元)流动负债差额(特殊报表科目)(元)流动负债差额(合计平衡项目)(元)00 流动负债合计(元)1,257,561,221.301,787,702,962.24非流动负债：长期借款(元)45,737,472.00 应付债券(元)长期应付款(元)专项应付款(元)预计负债(元)递延所得税负债(元)递延收益-非流动负债(元)其他非流动负债(元)非流动负债差额(特殊报表科目)(元)非流动负债差额(合计平衡项目)(元)0 非流动负债合计(元)45,737,472.00 负债差额(特殊报表科目)(元)负债差额(合计平衡项目)(元)00 负债合计(元)1,303,298,693.301,787,702,962.24所有者权益(或股东权益)：实收资本(或股本)(元)963,240,198.00963,240,198.00 资本公积金(元)1,500,036,449.921,500,060,932.01 减：库存股(元)盈余公积金(元)456,452,949.36582,751,283.94 一般风险准备(元)未分配利润(元)213,375,086.65198,255,623.44 外币报表折算差额(元)未确认的投资损失(元)少数股东权益(元)54,257,995.62563,940,426.14 股东权益差额(特殊报表科目)(元)股权权益差额(合计平衡项目)(元)00 归属于母公司所有者权益合计(元)3,133,104,683.933,244,308,037.39 所有者权益合计(元)3,187,362,679.553,808,248,463.53负债及股东权益差额(特殊报表项目)(元)负债及股东权益差额(合计平衡项目)(元)00负债和所有者权益总计(元)4,490,661,372.855,595,951,425.77数据来源WIND调整计算值WIND调整计算值利利润润表表一、营业总收入(元)780,790,360.971,089,563,961.65 营业收入(元)780,790,360.971,089,563,961.65 利息收入(元)已赚保费(元)手续费及佣金收入(元)二、营业总成本(元)532,968,586.51784,167,896.85 营业成本(元)365,755,533.77546,259,872.59 利息支出(元)手续费及佣金支出(元)退保金(元)赔付支出净额(元)提取保险合同准备金净额(元)保单红利支出(元)分保费用(元)营业税金及附加(元)24,172,999.7636,375,821.23 销售费用(元)10,292,948.2817,452,980.35 管理费用(元)95,270,309.33138,091,749.97 财务费用(元)37,476,795.3745,987,472.71 资产减值损失(元)三、其他经营收益(元)公允价值变动净收益(元)投资净收益(元)41,920,666.6936,338,422.80 其中：对联营企业和合营企业的投资收益(元)汇兑净收益(元)加：营业利润差额(特殊报表科目)(元)营业利润差额(合计平衡项目)(元)20,479,803.8812,386,430.03四、营业利润(元)310,222,245.03354,120,917.63 加：营业外收入(元)1,068,753.6455,276,108.69 减：营业外支出(元)3,477,833.618,011,453.72 其中：非流动资产处置净损失(元)加：利润总额差额(特殊报表科目)(元)利润总额差额(合计平衡项目)(元)5,685,502.627,407,153.28五、利润总额(元)313,498,667.68408,792,725.88 减：所得税(元)46,335,872.0461,191,508.12 加：未确认的投资损失(元)加：净利润差额(特殊报表科目)(元)净利润差额(合计平衡项目)(元)00六、净利润(元)267,162,795.64347,601,217.76 减：少数股东损益(元)7,610,117.3430,601,964.61 归属于母公司所有者的净利润(元)259,552,678.30316,999,253.15七、每股收益：(一)基本每股收益(元)0.2710.329 (二)稀释每股收益(元)0.2710.329数据来源WIND调整计算值WIND调整计算值现现金金流流量量表表一、经营活动产生的现金流量：销售商品、提供劳务收到的现金(元)948,126,091.401,142,045,613.49 收到的税费返还(元)13,445,998.0729,780,246.37 收到其他与经营活动有关的现金(元)131,928,402.21178,928,119.11 经营活动现金流入差额(特殊报表科目)(元)经营活动现金流入差额(合计平衡项目)(元)00 经营活动现金流入小计(元)1,093,500,491.681,350,753,978.97 购买商品、接受劳务支付的现金(元)332,935,745.76408,212,203.55 支付给职工以及为职工支付的现金(元)81,441,800.63126,886,089.32 支付的各项税费(元)82,610,314.05118,178,750.46 支付其他与经营活动有关的现金(元)130,791,974.80223,855,523.09 经营活动现金流出差额(特殊报表科目)(元)经营活动现金流出差额(合计平衡项目)(元)00 经营活动现金流出小计(元)627,779,835.24877,132,566.42 经营活动产生的现金流量净额差额(合计平衡项目)(元)00 经营活动产生的现金流量净额(元)465,720,656.44473,621,412.55二、投资活动产生的现金流量：收回投资收到的现金(元)230,831,504.6711,753,139.60 取得投资收益收到的现金(元)90,842,145.8238,989,775.35 处置固定资产等收回的现金净额(元)4,521,393.3259,022,007.01 处置子公司及其他营业单位收到的现金净额(元)收到其他与投资活动有关的现金(元)56,024,773.47 投资活动现金流入差额(特殊报表科目)(元)投资活动现金流入差额(合计平衡项目)(元)00 投资活动现金流入小计(元)326,195,043.81165,789,695.43 购建固定资产等支付的现金(元)224,500,475.39445,498,017.51 投资支付的现金(元)720,035,825.8317,638,408.24 取得子公司及其他营业单位支付的现金净额(元)支付其他与投资活动有关的现金(元)101,490,537.00182,530.78 投资活动现金流出差额(特殊报表科目)(元)投资活动现金流出差额(合计平衡项目)(元)00 投资活动现金流出小计(元)1,046,026,838.22463,318,956.53 投资活动产生的现金流量净额差额(合计平衡项目)(元)00 投资活动产生的现金流量净额(元)-719,831,794.41-297,529,261.10三、筹资活动产生的现金流量：吸收投资收到的现金(元)10,001,283.40 其中：子公司吸收少数股东投资收到的现金(元)取得借款收到的现金(元)1,709,040,000.001,427,000,000.00 收到其他与筹资活动有关的现金(元)发行债券收到的现金(元)筹资活动现金流入差额(特殊报表科目)(元)筹资活动现金流入差额(合计平衡项目)(元)00 筹资活动现金流入小计(元)1,709,040,000.001,437,001,283.40 偿还债务支付的现金(元)1,463,817,000.001,253,960,472.00 分配股利、利润或偿付利息支付的现金(元)119,010,042.47258,542,198.25 其中：子公司支付给少数股东的股利、利润(元)支付其他与筹资活动有关的现金(元)筹资活动现金流出差额(特殊报表科目)(元)筹资活动现金流出差额(合计平衡项目)(元)00 筹资活动现金流出小计(元)1,582,827,042.471,512,502,670.25 筹资活动产生的现金流量净额差额(合计平衡项目)(元)00 筹资活动产生的现金流量净额(元)126,212,957.53-75,501,386.85四、汇率变动对现金的影响(元)-168,077.12-1,225.08 直接法-现金及现金等价物净增加额差额(特殊报表科目)(元)直接法-现金及现金等价物净增加额差额(合计平衡项目)(元)00五、现金及现金等价物净增加额(元)-128,066,257.56100,589,539.52 期初现金及现金等价物余额(元)期末现金及现金等价物余额(元)补充资料：净利润(元)267,162,795.64347,601,217.76 加：资产减值准备(元)3,293,760.3213,915,834.59 固定资产折旧、油气资产折耗、生产性生物资产折旧(元)70,270,379.84118,523,115.54 无形资产摊销(元)28,695,241.1533,844,669.98 长期待摊费用摊销(元)3,915,296.405,471,576.14 待摊费用减少(元)-104,385.58673,382.78 预提费用增加(元)3,994,884.90-5,042,249.00 处置固定资产、无形资产和其他长期资产的损失(元)2,523,539.75-52,974,575.72 固定资产报废损失(元)868,272.90 公允价值变动损失(元)财务费用(元)38,736,348.5446,130,406.62 投资损失(元)-41,920,666.69-38,375,814.63 递延所得税资产减少(元)递延所得税负债增加(元)存货的减少(元)-29,801,285.65-54,566,387.86 经营性应收项目的减少(元)36,688,435.63-10,043,305.62 经营性应付项目的增加(元)82,266,312.1967,595,269.07 未确认的投资损失(元)其他(元)间接法-经营活动现金流量净额差额(特殊报表科目)(元)间接法-经营活动现金流量净额差额(合计平衡项目)(元)00 经营活动产生的现金流量净额(元)465,720,656.44473,621,412.55 债务转为资本(元)一年内到期的可转换公司债券(元)融资租入固定资产(元)现金的期末余额(元)218,097,254.80318,686,794.32 减：现金的期初余额(元)346,163,512.36218,097,254.80 加：现金等价物的期末余额(元)减：现金等价物的期初余额(元)加：间接法-现金净增加额差额(特殊报表科目)(元)间接法-现金净增加额差额(合计平衡项目)(元)00 间接法-现金及现金等价物净增加额(元)-128,066,257.56100,589,539.52数据来源WIND调整计算值WIND调整计算值other员工人数1,656.001,664.00普通股股份总数963,240,198.00963,240,198.00息税前利润EBIT(Wind计算)350,583,609.07453,138,053.15息税折旧摊销前利润EBITDA(Wind计算)453,464,526.46610,977,414.812005200620072008401,350,955.82603,508,985.182,403,362,411.702,389,403,296.2711,199,450.004,354,710.0018,785,860.3454,023,470.3714,950,102.199,784,754.2514,022,279.8224,660,619.6432,617,187.1353,827,326.395,187,076.303,314,850.0022,580,194.46173,553,101.6182,548,223.8927,586,306.3718,991,670.32172,358.20312,414,325.74260,415,820.70202,974,580.731,270,488,063.985,250.001,779,638.10776,125,580.581,138,468,517.822,747,824,313.843,755,444,457.26458,520,771.661,300,485,698.12932,234,089.061,185,832,884.98808,249,087.16610,231,007.561,032,881,611.621,050,786,290.561,061,702,539.65985,500,505.892,463,142,032.441,568,127,508.661,496,064,925.381,469,725,697.6221,490,604.3989,918,101.06290,093,035.98958,341,370.693,205,251.087,118,101.904,813,118.235,779,721.231,093,879,576.351,089,646,802.651,055,250,695.651,020,925,685.671,056,553.7110,359,383.895,601,479.164,099,053.8957,152,627.5271,793,571.3077,663,509.541,600,000.001,600,000.001,600,000.00351,374,000.005,119,980,902.955,141,478,675.065,897,636,071.036,488,751,245.21东东方方明明珠珠05,896,106,483.536,279,947,192.888,645,460,384.8710,244,195,702.471,127,000,000.00100,000,000.00229,105,987.73276,514,798.56190,322,516.38211,411,984.26156,290,474.07184,061,169.91225,883,817.93429,252,706.706,751,412.3130,432,071.7331,603,567.7217,576,554.9029,898,715.1752,410,459.3387,871,754.1128,094,134.2841,916,500.0010,160,351.0311,852,685.8610,519,976.5710,488,835.65196,382,293.35112,497,800.73101,320,764.2760,892,779.3930,000,000.001,354,604.001,200,000,000.001,200,000,000.002,000,000,000.0001,785,589,233.661,867,768,986.121,947,522,396.982,800,988,099.1849,600,171.86167,791,111.39116,720,331.3249,600,171.86167,791,111.39116,720,331.3201,785,589,233.661,917,369,157.982,115,313,508.372,917,708,430.50963,240,198.001,926,480,396.001,991,459,296.003,186,334,874.001,517,435,622.96514,239,216.581,983,133,734.591,696,753,175.64714,316,395.19428,040,446.66486,773,320.54524,804,086.81278,114,822.71812,001,264.721,389,292,551.95622,145,016.15637,410,211.01681,816,710.94679,487,973.421,296,450,119.3703,473,107,038.863,680,761,323.965,850,658,903.086,030,037,152.604,110,517,249.874,362,578,034.906,530,146,876.507,326,487,271.9705,896,106,483.536,279,947,192.888,645,460,384.8710,244,195,702.47WIND调整计算值上市公司公布值上市公司公布值上市公司公布值1,378,302,157.901,537,375,929.281,711,291,459.391,825,046,114.251,378,302,157.901,537,375,929.281,711,291,459.391,825,046,114.251,020,492,129.631,085,040,689.171,328,132,277.811,418,689,420.22755,710,536.59827,352,273.401,062,324,346.581,128,165,912.8142,102,616.6553,309,190.8444,875,255.4646,965,016.4822,781,757.6952,388,916.4025,804,949.8618,571,455.14146,534,269.96111,358,451.98158,958,248.05157,056,386.5953,362,948.7439,778,555.6936,771,275.1469,031,832.13853,300.86-601,797.28-1,101,182.933,865,800.00-6,770,835.00101,245,678.1680,358,075.26403,122,172.06183,979,782.553,055,972.93462,111,679.36532,693,315.37790,147,153.64583,565,641.58409,268.5118,226,601.589,148,420.3110,712,073.604,333,112.492,057,696.901,837,921.391,459,922.29458,187,835.38548,862,220.05797,457,652.56592,817,792.8959,706,799.3786,064,648.13127,689,874.32102,838,864.66398,481,036.01462,797,571.92669,767,778.24489,978,928.2342,567,141.6339,146,760.4232,776,769.4343,840,849.36355,913,894.38423,650,811.50636,991,008.81446,138,078.870.3690.220.3310.140.3690.220.3310.14WIND调整计算值上市公司公布值上市公司公布值上市公司公布值1,445,337,018.401,583,296,501.141,842,169,185.972,116,629,806.1912,026,417.8412,036,937.3916,969,260.9918,608,302.2240,952,354.8247,997,769.5964,976,882.94138,681,223.3801,498,315,791.061,643,331,208.121,924,115,329.902,273,919,331.79723,722,607.65572,658,733.48957,252,283.671,101,637,559.14124,867,178.68114,060,118.07152,085,621.75187,262,137.09114,348,926.81136,530,841.55168,348,541.20229,127,432.79127,686,569.28248,453,672.2997,270,717.26154,098,560.2501,090,625,282.421,071,703,365.391,374,957,163.881,672,125,689.270407,690,508.64571,627,842.73549,158,166.02601,793,642.521,500,000.00274,345,675.70146,861,642.9844,429,294.6144,098,722.5236,481,713.07396,507,573.59172,397,874.92154,496.0015,299,748.50138,900.00647,830.3020,000,000.001,215,530.43065,753,218.52327,342,667.70543,508,116.57217,474,999.83170,207,017.32331,165,181.81299,920,984.321,624,784,882.6919,144,860.00124,608,000.0046,222,760.66415,853,070.005,321,412.390194,673,289.71455,773,181.81346,143,744.982,040,637,952.690-128,920,071.19-128,430,514.11197,364,371.59-1,823,162,952.8661,500,000.0019,911,500.001,051,049,953.00606,000,000.001,372,000,000.001,384,000,000.002,362,480,000.001,725,000,000.002,000,000,000.0001,433,500,000.001,403,911,500.003,413,529,953.004,331,000,000.001,429,000,000.001,341,000,000.002,310,000,000.003,025,000,000.00199,127,398.68303,639,631.0044,896,566.4198,168,290.6837,359,726.9133,085,102.415,074,096.4101,628,127,398.681,644,639,631.002,359,970,662.823,123,168,290.680-194,627,398.68-240,728,131.001,053,559,290.181,207,831,709.32-1,478,877.27-922,929.11-228,401.27-421,514.41082,664,161.50201,546,268.511,799,853,426.52-13,959,115.43401,962,716.67603,508,985.182,403,362,411.70603,508,985.182,403,362,411.702,389,403,296.27398,481,036.01462,797,571.92669,767,778.24489,978,928.23-10,329,355.80853,300.86-601,797.28-1,101,182.93128,953,194.11138,164,717.86150,336,516.16140,395,255.1433,234,922.8134,432,773.7034,396,107.0034,397,368.981,234,053.38386,235.193,911,663.312,181,617.276,750.00444,992.32632,187.221,547,041.46931,807.963,770,324.09945,119.04155,866.19-3,865,800.006,770,835.0049,084,949.8540,571,130.8438,447,310.4782,545,086.12-101,245,678.16-80,358,075.26-403,122,172.06-183,979,782.55-14,640,943.78-3,516,364.501,546,447.95118,190,939.53695,844.00-695,844.00-217,218,166.8752,312,795.5915,194,616.78-147,946,927.231,277,982.842,486,753,549.926,987,595.3241,866,661.94119,995,504.06-2,669,413,459.9038,823,960.93134,903,370.660-0.02407,690,508.64571,627,842.73549,158,166.02601,793,642.52401,350,955.82603,508,985.182,403,362,411.702,389,403,296.27318,686,794.32401,962,716.67603,508,985.182,403,362,411.70082,664,161.50201,546,268.511,799,853,426.52-13,959,115.43WIND调整计算值上市公司公布值上市公司公布值上市公司公布值1,506.001,808.001,562.001,589.00963,240,198.001,026,480,396.001,991,459,296.003,186,334,874.00503,147,368.98585,349,778.44834,228,927.70661,849,625.02666,569,539.28758,333,505.191,022,873,214.17838,823,866.41东东方方明明珠珠计计算算公公式式20042005短短期期偿偿债债能能力力分分析析指指标标1.流动比率流动资产/流动负债0.270.432.速动比率（流动资产-存货）/流动负债0.220.263.保守速动比率（货币资金+交易性金融资产+应收账款净额）/流动负债0.190.244.现金比率（货币资金+交易性金融资产）/流动负债0.180.225.现金即付比率现金类资产/(流动负责-预收账款)0.190.256.货币资金比率货币资金/流动负债0.180.22资资本本结结构构分分析析指指标标1.资资产产负负债债率率（负债总额/资产总额）100%31.95%30.28%2.权益比率（所有者权益/总资产）100%68.05%69.72%3.权益乘数资产总额/所有者权益1.471.434.产权比率（负债/所有者权益）100%46.94%43.44%5.财务杠杆指数净资产报酬率/总资产报酬率1.131.266.辅助性指标固定资产与长期负债比率（固定资产/长期负债）100%#DIV/0!#DIV/0!固定资产与长期资金比率固定资产/(长期负债+股东权益)100%65.94%59.92%固定资产与权益比率（固定资产/所有者权益）100%65.94%59.92%长长期期偿偿债债能能力力分分析析指指标标1.利息保障倍数息税前利润EBIT/利息费用9.859.432.固定支出保障倍数（利润总额+固定支出）/固定支出NANA3.长期负债与营运资金比率长期负债/营运资金0.000.004.有形净值债务率负债总额/(所有者权益-无形资产净值)66.69%59.19%5.负债/EBITDA比率负债/EBITDA2.932.686.全部资本化比率付息总债务/（付息总债务+所有者权益）0.240.222006200720080.611.411.340.471.310.890.351.250.860.321.240.850.361.401.010.321.230.8530.53%24.47%28.48%69.47%75.53%71.52%1.441.321.4043.95%32.39%39.82%1.211.151.133161.54%891.62%1259.19%35.54%22.34%19.75%35.94%22.91%20.06%14.7222.699.59NANANA-0.070.210.1258.58%38.64%46.27%2.532.073.480.000.020.00东东方方明明珠珠计计算算公公式式2004资资产产运运用用效效率率分分析析指指标标1.总总资资产产周周转转率率（次次数数）销售收入/总资产平均值0.222.流流动动资资产产周周转转率率销售收入/流动资产平均值2.663.固固定定资资产产周周转转率率销售收入/固定资产平均值0.574.应应收收账账款款周周转转率率销售收入/应收账款平均值50.165.存货周转率销售成本/存货余额平均值8.056.辅助性指标营运资金周转率销售收入/营运资金平均值3.35现金周转率销售收入/现金平均余额4.06原材料周转率耗用原材料成本/原材料存货平均余额NA在产品周转率制造成本/在产品存货平均余额NA产成品周转率销售成本/产成品存货平均余额NA资资金金运运用用效效率率分分析析指指标标1.总负债周转率销售收入/平均负债总额0.702.所有者权益周转率销售收入/平均所有者权益总额0.313.应付账款周转率销售成本/平均应付账款余额2.84营营业业周周期期和和现现金金营营业业周周期期1.营业周期存货周转天数+应收账款周转天数522.现金营业周期存货周转天数+应收账款周转天数-应付账款周转天数-7520052006200720080.240.250.230.192.191.610.880.560.550.761.121.2361.4342.2349.62147.573.712.894.591.531.231.241.441.333.833.061.140.76NANANANANANANANANANANANA0.770.830.850.730.350.360.310.263.143.274.555.6210313386238-12237173计计算算公公式式销销售售获获利利能能力力能能力力分分析析指指标标1.销销售售净净利利率率（净利润/销售收入）100%2.销售毛利率（销售毛利/销售收入）100%3.主营业务利润率（主营业务利润/销售收入）100%4.营业利润率（营业利润/销售收入）100%5.销售利润率（利润总额/销售收入）100%6.辅助性指标销售成本率（销售成本/销售收入）100%销销售售费费用用率率(销售费用+管理费用+财务费用)/销售收入100%成成本本费费用用获获利利能能力力能能力力分分析析指指标标1.成本费用利润率(利润总额/成本费用总额)100%2.主营业务成本毛利率(毛利/主营业务成本)100%3.主营业务成本利润率(主营业务利润/主营业务成本)100%4.税前成本利润率(利润总额/税前成本)100%5.税后成本利润率(净利润/税后成本)100%东东方方明明珠珠2004200520062007200831.90%28.91%30.10%39.14%26.85%49.86%45.17%46.18%37.92%38.18%46.53%42.12%42.72%35.30%35.61%32.50%33.53%34.65%46.17%31.98%37.52%33.24%35.70%46.60%32.48%50.14%54.83%53.82%62.08%61.82%18.50%16.16%13.24%12.95%13.41%54.67%46.83%53.24%62.11%43.18%99.46%82.38%85.82%61.09%61.77%92.80%76.81%79.38%56.87%57.61%51.60%44.71%50.53%59.93%41.71%28.94%26.87%28.30%31.47%24.3
