高档休闲服装面料技术改造项目财务评价.docx

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1、高档休闲服装面料技术改造项目财务评价1.1 基础数据1.1.1 计算期的确定：项目计算期确定为11年，其中建设期1年，生产期10年。估计投产当年达到80%的生产能力。1.1.2 固定资产投资情况及资金筹措该项目总投资3500万元，其中：1 .固定资产投资2940万元，全部企业自筹。2 .流动资金560万元，全部企业自筹。详见固定资产投资估算表3 .2财务效益用于建设期利息XX借款XX债券2.G其它资金XXX营业收入、营业税金及附加和增值税估算表人民币单位：万元序号项目合计计算期12345678910111营业收入88200.7807200.069000.089000.089000.089000

2、.089000.089000.089000.089000.089000.081.1产品A营业收入88200.7807200.069000.089000.089000.089000.089000.089000.089000.089000.089000.08单价（不含税价）9.869.869.869.869.869.869.869.869.869.869.86数量0880110011001100110011001100110011001100销项税额18065.2201474.711843.391843.391843.391843.391843.391843.391843.391843.39184

3、3.391.2产品B营业收入000000000000单价（不含税价）00000000000数量00000000000销项税额0000000000002营业税金与附加1336.7670109.124136.405136.405136.405136.405136.405136.405136.405136.405136.4052.1营业税02.2消费税02.3城市维护建设税935.7367076.386795.483395.483395.483395.483395.483395.483395.483395.483395.48332.4教育费附加401.03032.737140.921440.9214

4、40.921440.921440.921440.921440.921440.921440.92143增值税13367.6701091.241364.051364.051364.051364.051364.051364.051364.051364.051364.05销项税额18065.2201474.711843.391843.391843.391843.391843.391843.391843.391843.391843.39进项税额4697.5540383.474479.342479.342479.342479.342479.342479.342479.342479.342479.342外购

5、原材料费估算表人民币单位：万元序号项目合计计算期12345678910111外购原材料费9760.80796.89969969969969969969969969961.1原料A （染化料）9760.80796.8996996996996996996996996996单价（不含税价）5555555555555数量23520192240240240240240240240240240进项税额1999.20163.22042042042042042042042042041.2原料B000000000000单价（不含税价）38.53.53.53.53.53.53.53.53.53.53.53.5数量

6、000000000000进项税额00000000000002辅助材料费用19600160200200200200200200200200200进项税额333.2027.23434343434343434343其它000000000000进项税额0000000000004外购原材料费合计11720.80956.81196119611961196119611961196119611965外购原材料进项税额合计2332.40190.4238238238238238238238238238外购燃料和动力费估算表人民币单位：万元序号项目合计计算期12345678910111燃料费14040114.633

7、143.291143.291143.291143.291143.291143.291143.291143.291143.2911.1燃料A （汽）14040114.633143.291143.291143.291143.291143.291143.291143.291143.291143.291单价（不含税价）132.8132.8132.8132.8132.8132.8132.8132.8132.8132.8132.8数量1.7401.041.31.31.31.31.31.31.31.31.3进项税额287.6023.47929.348829.348829.348829.348829.3488

8、29.348829.348829.348829.34881.2燃料B000000000000单价（不含税价）00000000000数量00000000000进项税额0000000000002动力费545.1044.501355.626655.626655.626655.626655.626655.626655.626655.626655.62662.1动力A （水）42.4603.466084.33264.33264.33264.33264.33264.33264.33264.33264.3326单价（不含税价）3.63.63.63.63.63.63.63.63.63.63.6数量01.161

9、.451.451.451.451.451.451.451.451.45进项税额8.69700.709920.88740.88740.88740.88740.88740.88740.88740.88740.88742.2动力B （电）502.7041.035251.29451.29451.29451.29451.29451.29451.29451.29451.294单价（不含税价）0.60.60.60.60.60.60.60.60.60.60.6数量082.4103103103103103103103103103进项税额10308.404810.50610.50610.50610.50610.5

10、0610.50610.50610.50610.5064外购燃料及动力费合计19490159.134198.918198.918198.918198.918198.918198.918198.918198.918198.9185外购外购燃料及动力进项税额合计399.3032.593840.742240.742240.742240.742240.742240.742240.742240.742240.7422固定资产折旧费估算表人民币单位：万元序号项目合计计算期12345678910111房屋、建造物原值000000000000当期折旧费00000000000净值000000000002机器设备原

11、值2880288028802606.42332.82059.21785.615121238.4964.8691.2417.6当期折旧费0273.6273.6273.6273.6273.6273.6273.6273.6273.6273.6净值28802606.42332.82059.21785.615121238.4964.8691.2417.61443其他原值000000000000当期折旧费00000000000净值000000000004合计原值2880288028802606.42332.82059.21785.615121238.4964.8691.2417.6当期折旧费0273.62

12、73.6273.6273.6273.6273.6273.6273.6273.6273.6净值28802606.42332.82059.21785.615121238.4964.8691.2417.6144无形资产和其他资产摊销估算表人民币单位：万元序号项目合计计算期12345678910111无形资产原值0000000当期摊销费000000净值0000002其他资产3.53.53.52.82.11.40.7原值3.53.53.52.82.11.40.7当期摊销费00.70.70.70.70.7净值3.52.82.11.40.703合计3.53.53.52.82.11.40.7原值3.53.53

13、.52.82.11.40.7当期摊销费00.70.70.70.70.7净值3.52.82.11.40.70工资及福利费估算表人民币单位：万元序号项目合计计算期12345678910111工人39.203.2444444444人数01.6222222222人均年工资22222222222工资额39.203.24444444442技术人员62.7205.126.46.46.46.46.46.46.46.46.4人数03.2444444444人均年工资1.61.61.61.61.61.61.61.61.61.61.6工资额62.7205.126.46.46.46.46.46.46.46.46.43管

14、理人员529.2043.2545454545454545454人数036454545454545454545人均年工资1.21.21.21.21.21.21.21.21.21.21.2工资额529.2043.25454545454545454544工资总额（1+2+3）631.12051.5264.464.464.464.464.464.464.464.464.45福利费441.784036.06445.0845.0845.0845.0845.0845.0845.0845.0845.086合计(4+5)1072.904087.584109.48109.48109.48109.48109.481

15、09.48109.48109.48109.48项目投资现金流量表人民币单位：万元序号项目计算期1234567891011121销售价格 销售收入及销售税金11.2生产成本1、销售价格：每米增值4.50元/米。2、销售税金：产品增值税率17%,城乡建设维护费及教育附加费分别按产品增值税的7%及3% 计。3、根据测算，正常年份销售收入9000万元，产品增值税为1564.64万元，城市维护建设费为95.48 万元，教育附加费为 40.92万元，（详见附表营业收入、营业税金及附加和增值税估算表）成本估算1、根据需要分别作了年耗用原材料、辅料及燃料、动力的费用计算，（详见附表原材料及燃料、动力消耗表）。

16、其中原材料及辅助材料消耗量根据工艺专业提供的消耗定额计算确定1现金流入40263. 303286. 84108.54108.54108. 54108.54108. 54108. 54108.54108.54108. 51.1营业收入03286. 84108.54108.54108.54108.54108.54108. 54108.54108.54108. 51.2补贴收入1.3回收固定资产余值1.4回收流动资金2现金流出30559. 928782940. 012672.7472842871.0678522759.513582759.513582759. 512759. 52759. 51275

17、9. 512759. 512759. 512. 1建设投资2940. 0052940. 0100000000002.2流动资金560. 27469170448.72042111.5542717000000002.3经营成本02195.054242723.29782723.29782723. 29782723. 32723. 32723. 32723. 32723. 32723. 32.4营业税金及附加028.97262436.2157836.2157836.2157836.215836.21636.215836.215836.215836.21582.5维持运营投资3所得税前净现金流量（1-2

18、）-2940614. 0527161237.4321481348.986421348. 986421348.9913491348.991348.991348.991348. 994累计所得税前净现金流量-2940-2325.952284-1088.520226260.46628431609.4527042958. 444307. 45656. 417005. 48354. 389703. 375调整所得税3453.1698020260.1961349354. 6465186354.6465186354.6465186354. 647354. 88354.878354.878354.878354

19、.8786所得税后净现金流量（3-5）-2940353.8565811882.7856297994.3399014994.3399014994. 34994.11994. 109994. 109994. 109994. 1097累计所得税后净现金流量-2940-2586.148419-1703.362789-709.0228877285.31701371279.662273.83267. 874261.985256. 096250. 2项目投资财务内部收益率（）（所得税前）36%项目投资财务内部收益率（）（所得税后）25. 3%项目投资财务净现值（所得税前）（ic=12%）3,515计算指标:

20、项目投资财务净现值（所得税后）（ic=12*）1,800. 87项目投资回收期（年）（所得税前）3.85项目投资回收期（年）（所得税后）4.95项目资本金现金流量表人民币单位：万元序号项目合计计算期12345678910111现金流入40823.603286.84108.54108.54108.54108.54108.54108.54108.54108.54668.771.1菅业收入40263.303286.84108.54108.54108.54108.54108.54108.54108.54108.54108.51.2补贴收入01.3回收固定资产余值001.4回收流动资金560.27556

21、0.2752现金流出34013.12940.012932.943225.713114.163114.163114.163114.393114.393114.393114.393114.392.1项目资本金3500.282940.01448.72111.554000000002.2借款本金偿还0000000000002.3借款利息支付0000000000002.4经营成本26704.702195.052723.32723.32723.32723.32723.32723.32723.32723.32723.32.5营业税及附加354.915028.972636.215836.215836.2158

22、36.215836.215836.215836.215836.215836.21582.6所得税3453.170260.196354.647354.647354.647354.647354.878354.878354.878354.878354.8782.7维持运营投资03净现金流量（12）6810.48-2940353.857882.786994.34994.34994.34994.109994.109994.109994.1091554.38计算指标:资本金财务内部收益率（） =26%利润与利润分配表人民币单位：万元序号项目合计计算期12345678910111营业收入88200.7807

23、200.069000.089000.089000.089000.089000.089000.089000.089000.089000.082营业税金及附加1336.7670109.124136.405136.405136.405136.405136.405136.405136.405136.405136.4053总成本费用79523.8206491.748114.688114.688114.688114.688114.688114.688114.688114.688114.684补贴收入05利润总额（1 -2-3+4）7340.2030599.2749749749749749749749749

24、7496弥补以前年度亏损07应交税所得额（5-6）7340.2030599.27497497497497497497497497498所得税2422.2670197.736247.17247.17247.17247.17247.17247.17247.17247.17247.179净利润（5-8）4917.9360401.464501.83501.83501.83501.83501.83501.83501.83501.83501.8310期初未分配利润19511.160361.31881.9651264.611716.262167.912619.553071.23522.853974.511可

25、供分配的利润（9+10）24429.10401.464863.1481314.81766.442218.092669.743121.383573.034024.684476.3312提取法定赢余公积金491.7936040.146450.18350.18350.18350.18350.18350.18350.18350.18350.18313可供投资者分配的利润（11-12）23937.30361.31881.9651264.611716.262167.912619.553071.23522.853974.54426.1414对付优先股股利15提取任意赢余公积金16对付普通股股利（137 41

26、5）17各投资方利润分配：其中：XXXXXX18未分配利润(13-14-15-17)23937.30361.31881.9651264.611716.262167.912619.553071.23522.853974.54426.1419息税前利润（利润总额+利息支出）7340.2030599.274974974974974974974974974920息税折旧摊销前利润（息税前利润+折旧+摊销）10079.70873.51023.31023.31023.31023.31022.61022.61022.61022.61022.6财务计划现金流量表人民币单位：万元序号项目合计计算期1234567

27、8910111经营活动净现金流量(1.1-1.2)0802.577994.34994.34994.34994.34994.109994.109994.109994.109994.1091.1现金流入03960495049504950495049504950495049504950营业收入03286.84108.54108.54108.54108.54108.54108.54108.54108.54108.5增值税销项税额0673.2841.5841.5841.5841.5841.5841.5841.5841.5841.5补贴收入其他流入1.2现金流出03157.423955.663955.66

28、3955.663955.663955.893955.893955.893955.893955.89经营成本02195.052723.32723.32723.32723.32723.32723.32723.32723.32723.3增值税进项税额0383.474479.342479.342479.342479.342479.342479.342479.342479.342479.342营业税金及附加028.972636.215836.215836.215836.215836.215836.215836.215836.215836.2158增值税0289.726362.158362.158362.

29、158362.158362.158362.158362.158362.158362.158所得税0260.196354.647354.647354.647354.647354.878354.878354.878354.878354.878其他流出3筹资活动净现金流量(3. 1-3.2)2940448.72111.554000000003.1现金流入2940448.72111.55400000000项目资本金投入2940448.72111.55400000000建设投资借款00000000000流动资金借款00000000000其他流入3.2现金流出00000000000各种利息支出000000

30、00000偿还债务本金00000000000对付利润(股利分配)00000000000其他流出4净现金流量（1+2+3）29401251.31105.89994.34994.34994.34994.109994.109994.109994.109994.1095累计赢余资金29404191.35297.26291.547285.888280.229274.3310268.411262.512256.713250.8资产负债表人民币单位：万元序号项目计算期12345678910111资产5823.5056562.9553037.3682763.0682488.7682214.4681940.8681667.2681393.6681120.068846.46771.1流动资产总额0565.0294702.4677702.4677702.4677702.4677702.4677702.4677702.4677702.4677702.4677货币资金应收账款0182.9212226.9415226.9415226.9415226.9415226.9415226.9415226.9415226.9415226.9415预付账款000000000