海螺水泥的財務(wù)分析報告

1、.：.；安徽海螺水泥2021年前三季度財務(wù)分析報告財務(wù)分析又稱財務(wù)表報分析，簡單的來講財務(wù)分析就是以財務(wù)報表和其他資料為根據(jù)，系統(tǒng)的來分析公司的財務(wù)情況、運營成果和現(xiàn)金流量的過程。它是通評價過去的運營業(yè)績和衡量如今財務(wù)情況從而推測出未來生長方向的一個行之有效的方法。這篇對海螺水泥的財務(wù)分析報告是從投資者的角度，經(jīng)過對公司的營運才干、償債才干、盈利才干、現(xiàn)金流量情況等方面作出分析，得出投資者所需的一些信息。海螺公司的根本情況：安徽海螺水泥股份成立于1997年9月1日，是中國最大的水泥消費商和供應(yīng)商，現(xiàn)有水泥和商品熟料的總產(chǎn)能已達(dá)1660萬噸，擁有27家子公司和1家參股公司，其中六大熟料消費基地分

2、別位于安徽省寧國、蕪湖、銅陵、池州、樅陽等地，于199年10月21日在香港結(jié)合買賣所掛牌上市股票代碼0914，公司總股本為98,348萬股，其中國有股為62,248萬股，H股流通股為36,100萬股。公司憑仗本身資源、能源、區(qū)位優(yōu)勢并結(jié)合技術(shù)、人才、管理優(yōu)勢，在中國建材行業(yè)有很高的知名度和可觀的市場份額，消費才干在亞洲居第三位，世界居第十二位。主要財務(wù)報表資產(chǎn)負(fù)債表會計年度2021-09-302021-06-302021-03-15貨幣資金6,803,674,986.008,063,111,766.003,070,029,060.00買賣性金融資產(chǎn)49,654,845.00113,598,54

3、8.004,152,155.00應(yīng)收票據(jù)9,103,077,122.007,297,447,075.005,512,789,984.00應(yīng)收賬款425,386,066.00475,736,886.00441,010,116.00預(yù)付款項624,236,416.00609,396,596.00515,152,808.00其他應(yīng)收款4,898,452,344.004,373,548,289.00440,176,970.00應(yīng)收關(guān)聯(lián)公司款-應(yīng)收利息32,401,199.007,770,719.00-應(yīng)收股利-存貨4,065,865,839.003,819,456,890.003,768,703,22

4、7.00其中：耗費性生物資產(chǎn)-一年內(nèi)到期的非流動資產(chǎn)-其他流動資產(chǎn)591,370,634.00684,072,017.00605,671,669.00流動資產(chǎn)合計26,594,119,451.0025,444,786.0014,357,685,989.00可供出賣金融資產(chǎn)2,966,841,768.004,286,174,702.004,742,925,350.00持有至到期投資-長期應(yīng)收款-長期股權(quán)投資292,513,977.00283,582,029.001,042,010,130.00投資性房地產(chǎn)-固定資產(chǎn)38,862,589,214.0036,690,928,462.0034,150,

5、267,437.00在建工程4,658,473,183.004,523,395,996.003,361,520,443.00工程物資2,315,781,697.002,791,865,671.002,938,067,081.00固定資產(chǎn)清理-消費性生物資產(chǎn)-油氣資產(chǎn)-無形資產(chǎn)3,388,802,318.003,220,656,518.002,788,069,433.00開發(fā)支出-商譽76,157,940.0039,344,971.0016,119,621.00長等待攤費用-遞延所得稅資產(chǎn)124,209,652.00114,102,384.00111,446,159.00其他非流動資產(chǎn)209,5

6、99,309.0096,533,966.00110,216,199.00非流動資產(chǎn)合計52,894,969,058.0052,046,584,699.0049,260,641,853.00資產(chǎn)總計79,489,088,509.0077,490,723,485.0063,618,327,842.00短期借款982,900,000.001,665,000,000.002,447,449,873.00買賣性金融負(fù)債-應(yīng)付票據(jù)40,000,000.0010,000,000.00-應(yīng)付賬款4,535,254,735.004,380,380,058.003,787,268,178.00預(yù)收款項1,205,

7、591,579.00844,920,854.00728,715,723.00應(yīng)付職工薪酬53,372,726.0041,008,050.0029,055,790.00應(yīng)交稅費1,711,384,960.001,402,466,909.001,124,407,782.00應(yīng)付利息343,882,985.00211,498,033.0087,278,434.00應(yīng)付股利-其他應(yīng)付款4,061,126,487.003,859,066,941.003,310,674,719.00應(yīng)付關(guān)聯(lián)公司款-一年內(nèi)到期的非流動負(fù)債2,039,410,532.002,239,543,863.001,672,403,8

8、65.00其他流動負(fù)債-流動負(fù)債合計14,972,924,004.0014,653,884,708.0013,187,254,364.00長期借款10,500,886,365.0010,576,113,637.0010,823,909,092.00應(yīng)付債券9,464,072,848.009,462,505,988.00-長期應(yīng)付款171,357,997.00175,294,951.00174,235,265.00專項應(yīng)付款-估計負(fù)債-遞延所得稅負(fù)債373,041,083.00708,327,525.00770,654,571.00其他非流動負(fù)債30,648,662.0031,067,909.0

9、031,614,532.00非流動負(fù)債合計20,540,006,955.0020,953,310,010.0011,800,413,460.00負(fù)債合計35,512,930,959.0035,607,194,718.0024,987,667,824.00實收資本或股本5,299,302,579.005,299,302,579.003,532,868,386.00資本公積11,536,341,178.0012,623,182,293.0014,730,299,472.00盈余公積1,141,881,369.001,141,881,369.001,141,881,369.00減：庫存股-未分配利潤

10、24,334,768,154.0021,273,608,928.0018,555,499,200.00少數(shù)股東權(quán)益1,663,864,270.001,545,553,598.00670,111,591.00外幣報表折算價差-非正常運營工程收益調(diào)整-歸屬母公司一切者權(quán)益或股東權(quán)益42,312,293,280.0040,337,975,169.0037,960,548,427.00一切者權(quán)益或股東權(quán)益合計43,976,157,550.0041,883,528,767.0038,630,660,018.00負(fù)債和一切者或股東權(quán)益合計79,489,088,509.0077,490,723,485.00

11、63,618,327,842.002.利潤表會計年度2021-09-302021-06-302021-03-15一、營業(yè)收入34,974,813,908.0022,327,264,574.009,314,519,670.00減：營業(yè)本錢20,438,110,944.0012,844,766,161.005,610,280,022.00營業(yè)稅金及附加193,708,694.00122,869,661.0044,289,815.00銷售費用1,248,828,365.00800,614,875.00358,779,760.00管理費用1,125,685,360.00702,229,165.0034

12、4,616,528.00勘探費用-財務(wù)費用434,597,538.00282,983.00131,218,608.00資產(chǎn)減值損失-27,976.00-27,976.00-20,000.00加：公允價值變動凈收益-7,078,869.006,850,353.002,399,155.00投資收益124,259,521.0087,728,979.005,055.00其中：對聯(lián)營企業(yè)和合營企業(yè)的投資收益22,598,047.0020,434,014.005,055.00影響營業(yè)利潤的其他科目-二、營業(yè)利潤11,651,091,635.007,669,252,037.002,832,891,147.0

13、0加：補貼收入-營業(yè)外收入526,789,360.00382,292,235.00178,866,452.00減：營業(yè)外支出1,862,558.001,712,815.00512,599.00其中：非流動資產(chǎn)處置凈損失932,737.00916,291.00327,627.00加：影響利潤總額的其他科目-三、利潤總額12,176,018,437.008,049,831,457.003,011,245,000.00減：所得稅2,930,189,278.001,951,475,440.00753,594,704.00加：影響凈利潤的其他科目-四、凈利潤9,245,829,159.006,098,3

14、56,017.002,257,650,296.00歸屬于母公司一切者的凈利潤9,055,209,131.005,994,049,905.002,216,079,661.00少數(shù)股東損益190,620,028.00104,306,112.0041,570,635.00五、每股收益-一根本每股收益1.711.130.63二稀釋每股收益1.711.130.63現(xiàn)金流量表報告年度2021-09-302021-06-302021-03-15一、運營活動產(chǎn)生的現(xiàn)金流量銷售商品、提供勞務(wù)收到的現(xiàn)金41,548,800,617.0027,391,860.0011,587,026,776.00收到的稅費返還97

15、,945,504.0061,803,609.0032,978,459.00收到其他與運營活動有關(guān)的現(xiàn)金410,177,843.00325,521,161.00145,695,713.00運營活動現(xiàn)金流入小計42,056,923,964.0027,526,716,630.0011,765,700,948.00購買商品、接受勞務(wù)支付的現(xiàn)金26,292,646,510.0017,347,162,499.007,927,917,938.00支付給職工以及為職工支付的現(xiàn)金1,718,131,676.001,169,162,834.00667,682,423.00支付的各項稅費5,587,066,421.

16、003,416,285,241.001,320,348,707.00支付其他與運營活動有關(guān)的現(xiàn)金654,149,198.00419,074,215.00101,209,993.00運營活動現(xiàn)金流出小計34,251,993,805.0022,351,684,789.0010,017,159,061.00運營活動產(chǎn)生的現(xiàn)金流量凈額7,804,930,159.005,175,031,841.001,748,541,887.00二、投資活動產(chǎn)生的現(xiàn)金流量收回投資收到的現(xiàn)金1,061,822,622.00800,000,000.00-獲得投資收益收到的現(xiàn)金-處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)收回的現(xiàn)金

17、凈額2,504,337.001,639,906.001,450,812.00處置子公司及其他營業(yè)單位收到的現(xiàn)金凈額363,356,423.00363,356,423.00-收到其他與投資活動有關(guān)的現(xiàn)金,803,468.0062,307,579.0022,434,466.00投資活動現(xiàn)金流入小計1,567,486,850.001,227,303,908.0023,885,278.00購建固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)支付的現(xiàn)金6,279,800,966.004,017,281,355.002,042,575,069.00投資支付的現(xiàn)金5,313,497,046.004,909,899,795.

18、00-獲得子公司及其他營業(yè)單位支付的現(xiàn)金凈額157,487,734.0019,134,000.00-支付其他與投資活動有關(guān)的現(xiàn)金110,000,000.00-投資活動現(xiàn)金流出小計11,860,785,746.008,946,315,150.002,042,575,069.00投資活動產(chǎn)生的現(xiàn)金流量凈額-10,293,298,896.00-7,719,011,242.00-2,018,689,791.00三、籌資活動產(chǎn)生的現(xiàn)金流量吸收投資收到的現(xiàn)金-獲得借款收到的現(xiàn)金3,145,000,000.003,145,000,000.001,187,449,873.00收到其他與籌資活動有關(guān)的現(xiàn)金16,

19、932,344.00-6,631,925.00籌資活動現(xiàn)金流入小計12,625,067,046.0012,608,134,702.001,194,081,798.00歸還債務(wù)支付的現(xiàn)金4,821,522,727.003,574,022,728.00465,500,000.00分配股利、利潤或償付利息支付的現(xiàn)金1,480,442,571.001,320,208,725.00115,290,000.00支付其他與籌資活動有關(guān)的現(xiàn)金15,619,197.0016,761,633.009,474,026.00籌資活動現(xiàn)金流出小計6,317,584,495.004,910,993,086.00590,2

20、64,026.00籌資活動產(chǎn)生的現(xiàn)金流量凈額6,307,482,551.007,697,141,616.00603,817,772.00四、匯率變動對現(xiàn)金的影響四(2)、其他緣由對現(xiàn)金的影響五、現(xiàn)金及現(xiàn)金等價物凈添加額期初現(xiàn)金及現(xiàn)金等價物余額2,689,148,569.002,689,148,569.002,689,148,569.00期末現(xiàn)金及現(xiàn)金等價物余額6,508,262,383.007,842,310,784.003,022,818,437.00附注：1、將凈利潤調(diào)理為運營活動現(xiàn)金流量凈利潤-6,098,356,017.00-加：資產(chǎn)減值預(yù)備-27,976.00-固定資產(chǎn)折舊、油氣資產(chǎn)折耗、消費性生物資產(chǎn)折舊-1,182,523,599.00-無形