XX高速公路股份有限公司財務報表分析

1、海南高速公路股股份有限公司司財務報表分分析目錄公司基本情況簡簡介會計數(shù)據(jù)和業(yè)務務數(shù)據(jù)摘要財務分析財務信息概述杜邦分析與不同年限的財財務狀況的對對比與同行業(yè)的其他他有代表性企企業(yè)的財務狀狀況的對比分析調(diào)查小結(jié)小組工作總結(jié)成員分工情況：公司基本情況簡簡介 一、公公司法定中文文名稱：海南南高速公路股股份有限公司司 公司法法定英文名稱稱：Hainnan Exxpresssway CCo., LLtd. 公司英英文名稱縮寫寫：HEC 二、公公司法定代表表人：邢?；突?三、公公司董事會秘秘書：陳求仲仲 電話：0898-667011555 電子信信箱：zkss 證券事事務代表：張張堪省 電話：0898-66

2、7688394 傳真：0898-667900647 聯(lián)系地地址：海南省省?？谑兴{天天路16 號號高速公路大大樓 郵政編編碼：5700203 四、公公司注冊地址址：海南省海?？谑兴{天路路16 號高高速公路大樓樓 公司辦辦公地址：海海南省?？谑惺兴{天路166 號高速公公路大樓 郵政編編碼：5700203 國際互互聯(lián)網(wǎng)網(wǎng)址：http:/ 電子信信箱：zkss 五、公公司信息披露露報刊：中中國證券報證證券時報上上海證券報 登載公公司年度報告告的國際互聯(lián)聯(lián)網(wǎng)：htttp:/.ccn 公司年年度報告?zhèn)渲弥玫攸c：公司司董事會辦公公室 六、股股票交易所：深圳證券交交易所 股票簡簡稱：海南高高速 股票代代碼：0

3、000886 七、其其他有關資料料： 公司首首次注冊登記記時間：19993 年88 月17 日 首次注注冊地點：海?？谑写笸仿?5 號南南虹大廈111 層 變更注注冊日期：11999 年年11 月33 日 變更注注冊地點：海?？谑兴{天路路16 號高高速公路大樓樓 企業(yè)法法人營業(yè)執(zhí)照照注冊號：（瓊瓊企）4600000100063700 稅務登登記號碼：446010002840882887 會計師師事務所名稱稱：海南從信信會計師事務務所 辦公地地址：海口市市國貿(mào)大道CCMEC 大大廈12022 室 會計數(shù)據(jù)和業(yè)業(yè)務數(shù)據(jù)摘要要 一、本本年度主要會會計數(shù)據(jù)(單單位:人民幣幣元)凈利潤 -566,08

4、3,452.000元扣除非經(jīng)常性損損益后的凈利利潤 -566,952,650.008元主營業(yè)務利潤 80,9227,8044.78元其他業(yè)務利潤 -4552,6599.87元營業(yè)利潤 -75,683,4421.777元投資收益 -24,073,7764.677元補貼收入 3,105,0000.000元營業(yè)外收支凈額額 -2,5211,607.46元經(jīng)營活動產(chǎn)生的的現(xiàn)金流量凈凈額 11,548,532.339元現(xiàn)金及現(xiàn)金等價價物凈增加額額 1882,6555,563.93元說明：扣除非經(jīng)經(jīng)常性損益的的項目和涉及及金額：（1）處置長期期股權(quán)投資、固固定資產(chǎn)、在在建工程、無無形資產(chǎn)、其其他長期資產(chǎn)產(chǎn)

5、產(chǎn)生的損益益-613,627.774 元，（2）短期投資資損益2233,713.89 元，（3）其他各項項營業(yè)外收入入60,3995.38 元，（4）扣除公司司日常根據(jù)企企業(yè)會計制度度規(guī)定計提的的資產(chǎn)減值準準備后的其他他各項營業(yè)外外支出-1,968,3375.100 元。（5）各種形式式的政府補貼貼3,1055,000.00 元。 二、截截止報告期末末公司前三年年的主要會計計數(shù)據(jù)和財務務指標 單位：人民幣千元元項目 20003年度 22002年度度主營業(yè)務收入 227,5519 3379,6445凈利潤 -556,0833 233,063總資產(chǎn) 5,5336,3733 5,4444,560股東

6、權(quán)益(不含含少數(shù)股東權(quán)權(quán)益) 2,2244,0554 2,3442,7333每股收益(元)(攤薄) -0.006 0.022(加權(quán)) -0.006 0.022扣除非經(jīng)常性損損益后的每股股收益(攤薄薄) -0.0058 0.001(加權(quán)) -0.0558 0.011每股凈資產(chǎn)(元元)(攤薄) 2.277 2.37調(diào)整后每股凈資資產(chǎn)(元) 2.07 22.18每股經(jīng)營活動產(chǎn)產(chǎn)生的現(xiàn)金流量凈額(元) 0.0002 0.0733凈資產(chǎn)收益率()(攤薄薄) -2.50 00.98(加權(quán)) -2.445 0.999扣除非經(jīng)常性損損益后的加權(quán)凈資產(chǎn)收益益率 -2.544 0.66公司2003 年度按照全全面

7、攤薄法和和加權(quán)平均法法計算的凈資資產(chǎn)收益率和和加權(quán)收益：報告期利潤 凈資產(chǎn)收益益率 全面面攤薄 加加權(quán)平均主營業(yè)務利潤 3.611 3.553營業(yè)利潤 3.37 33.30凈利潤 -22.50 -2.45扣除非經(jīng)常性損損益后的凈利利潤 -22.54 -2.48報告期利潤 每股收益(元) 全面面攤薄 加加權(quán)平均主營業(yè)務利潤 0.088 0.008營業(yè)利潤 -0.08 -00.08凈利潤 -00.06 -0.06扣除非經(jīng)常性損損益后的凈利利潤 -0.058 -00.058截止日期2003-122-31公告日期2004-044-21每股凈資產(chǎn)2.27元每股收益-0.05677元每股現(xiàn)金含量0.001

8、5元元每股資本公積金金0.9546元元固定資產(chǎn)合計4,090,0020,3887.18元元流動資產(chǎn)合計1,322,2202,9001.26元元資產(chǎn)總計5,536,3372,5009.92元元長期負債合計3,068,1151,8669.28元元主營業(yè)務收入227,5188,530.71元財務費用24,217,488.664元凈利潤-56,0833,452.00元主營構(gòu)成公布日期：2003-12-31按行業(yè)財務結(jié)構(gòu)資產(chǎn)構(gòu)成負債構(gòu)成項目：利潤表報告期2003-122-31一、 HYPERLINK /stock/company/sz/000886/15_zyywsr.shtml 主營業(yè)務收收入 HYP

9、ERLINK /stock/company/sz/000886/15/20031231F4_1070.shtml 227,5188,531減： HYPERLINK /stock/company/sz/000886/15_zkyzr.shtml 折扣與折讓讓0 HYPERLINK /stock/company/sz/000886/15_zyywsrje.shtml 主營業(yè)務收入凈凈額227,5188,531減： HYPERLINK /stock/company/sz/000886/15_zyywcb.shtml 主營業(yè)務成成本135,2522,000 HYPERLINK /stock/compa

10、ny/sz/000886/15_zyywsjjfj.shtml 主營業(yè)務稅金及及附加 HYPERLINK /stock/company/sz/000886/15/20031231F8_1070.shtml 11,338,726二、 HYPERLINK /stock/company/sz/000886/15_zyywlr.shtml 主營業(yè)務利利潤80,927,805加： HYPERLINK /stock/company/sz/000886/15_qtywlr.shtml 其他業(yè)務利利潤 HYPERLINK /stock/company/sz/000886/15/20031231F10_1070

11、.shtml -452,6660 HYPERLINK /stock/company/sz/000886/15_yyfy.shtml 營業(yè)費用 HYPERLINK /stock/company/sz/000886/15/20031231F12_1070.shtml 26,882,634 HYPERLINK /stock/company/sz/000886/15_glfy.shtml 管理費用 HYPERLINK /stock/company/sz/000886/15/20031231F13_1070.shtml 105,0588,444 HYPERLINK /stock/company/sz/0

12、00886/15_cwfy.shtml 財務費用 HYPERLINK /stock/company/sz/000886/15/20031231F14_1070.shtml 24,217,489三、 HYPERLINK /stock/company/sz/000886/15_yylr.shtml 營業(yè)利潤-75,6833,422加： HYPERLINK /stock/company/sz/000886/15_tzsy.shtml 投資收益-24,0733,765 HYPERLINK /stock/company/sz/000886/15_btsr.shtml 補貼收入 HYPERLINK /st

13、ock/company/sz/000886/15/20031231F17_1070.shtml 3,105,0000 HYPERLINK /stock/company/sz/000886/15_yywsr.shtml 營業(yè)外收入 HYPERLINK /stock/company/sz/000886/15/20031231F18_1070.shtml 169,6011減： HYPERLINK /stock/company/sz/000886/15_yywzc.shtml 營業(yè)外支出出 HYPERLINK /stock/company/sz/000886/15/20031231F20_1070.s

14、html 2,691,2209 HYPERLINK /stock/company/sz/000886/15_yywszje.shtml 營業(yè)外收支凈額額-2,521,607四、 HYPERLINK /stock/company/sz/000886/15_lrze.shtml 利潤總額-99,1733,794減： HYPERLINK /stock/company/sz/000886/15_sds.shtml 所得稅 HYPERLINK /stock/company/sz/000886/15/20031231F23_1070.shtml 781,3277減： HYPERLINK /stock/co

15、mpany/sz/000886/15_ssgdqy.shtml 少數(shù)股東權(quán)權(quán)益-429,1110加： HYPERLINK /stock/company/sz/000886/15_wqrdtzss.shtml 未確認的投投資損失43,442,559五、 HYPERLINK /stock/company/sz/000886/15_jlr.shtml 凈利潤-56,0833,452加： HYPERLINK /stock/company/sz/000886/15_ncwfplr.shtml 年初未分配配利潤164,8411,989六、 HYPERLINK /stock/company/sz/00088

16、6/15_kfplr.shtml 可分配利潤潤108,7588,537減： HYPERLINK /stock/company/sz/000886/15_tqfdyygj.shtml 提取法定盈盈余公積117,9666 HYPERLINK /stock/company/sz/000886/15_tqfdgyj.shtml 提取法定公益金金117,9666七、 HYPERLINK /stock/company/sz/000886/15_kggdfpdlr.shtml 可供股東分分配的利潤108,5222,604八、 HYPERLINK /stock/company/sz/000886/15_wfp

17、lr.shtml 未分配利潤潤108,5222,604項目：現(xiàn)金流量量表報告期2003-122-31 HYPERLINK /stock/company/sz/000886/16_F5.shtml 銷售商品、提供供勞務收到的的現(xiàn)金275,3077,646 HYPERLINK /stock/company/sz/000886/16_F9.shtml 收到的其他與經(jīng)經(jīng)營活動有關關的現(xiàn)金 HYPERLINK /stock/company/sz/000886/16/20031231F9_1079.shtml 57,267,167 HYPERLINK /stock/company/sz/000886/16

18、_F10.shtml 經(jīng)營活動現(xiàn)金流流入小計332,5744,813 HYPERLINK /stock/company/sz/000886/16_F11.shtml 購買商品接受勞勞務支付的現(xiàn)現(xiàn)金163,5077,680 HYPERLINK /stock/company/sz/000886/16_F13.shtml 支付給職工以及及為職工支付付的現(xiàn)金37,541,620 HYPERLINK /stock/company/sz/000886/16_F189.shtml 支付的各項稅費費12,374,591 HYPERLINK /stock/company/sz/000886/16_F17.sht

19、ml 支付的其他與經(jīng)經(jīng)營活動有關關的現(xiàn)金 HYPERLINK /stock/company/sz/000886/16/20031231F17_1079.shtml 117,7177,088 HYPERLINK /stock/company/sz/000886/16_F18.shtml 經(jīng)營活動現(xiàn)金流流出小計331,1400,979 HYPERLINK /stock/company/sz/000886/16_F19.shtml 經(jīng)營活動產(chǎn)生的的現(xiàn)金流量凈凈額1,433,8833 HYPERLINK /stock/company/sz/000886/16_F21.shtml 收回投資所收到到的現(xiàn)金

20、14,564,772 HYPERLINK /stock/company/sz/000886/16_F192.shtml 取得投資收益所所收到的現(xiàn)金金5,325,7705 HYPERLINK /stock/company/sz/000886/16_F24.shtml 處置固定無形和和長期資產(chǎn)收收回的現(xiàn)金476,3344 HYPERLINK /stock/company/sz/000886/16_F26.shtml 投資活動現(xiàn)金流流入小計20,366,811 HYPERLINK /stock/company/sz/000886/16_F27.shtml 購建固定無形和和長期資產(chǎn)支支付的現(xiàn)金97,2

21、95,446 HYPERLINK /stock/company/sz/000886/16_F190.shtml 投資所支付的現(xiàn)現(xiàn)金24,772,303 HYPERLINK /stock/company/sz/000886/16_F31.shtml 投資活動現(xiàn)金流流出小計122,0677,749 HYPERLINK /stock/company/sz/000886/16_F32.shtml 投資活動產(chǎn)生的的現(xiàn)金流量凈凈額-101,7000,9388 HYPERLINK /stock/company/sz/000886/16_F36.shtml 借款所收到的現(xiàn)現(xiàn)金357,3000,000 HYPE

22、RLINK /stock/company/sz/000886/16_F37.shtml 收到的其他與籌籌資活動有關關的現(xiàn)金 HYPERLINK /stock/company/sz/000886/16/20031231F37_1079.shtml 104,9455,336 HYPERLINK /stock/company/sz/000886/16_F38.shtml 籌資活動現(xiàn)金流流入小計466,7455,336 HYPERLINK /stock/company/sz/000886/16_F39.shtml 償還債務所支付付的現(xiàn)金116,0000,000 HYPERLINK /stock/com

23、pany/sz/000886/16_F45.shtml 支付的其他與籌籌資活動有關關的現(xiàn)金 HYPERLINK /stock/company/sz/000886/16/20031231F45_1079.shtml 52,453,825 HYPERLINK /stock/company/sz/000886/16_F46.shtml 籌資活動現(xiàn)金流流出小計183,8222,667 HYPERLINK /stock/company/sz/000886/16_F47.shtml 籌資活動產(chǎn)生的的現(xiàn)金流量凈凈額282,9222,669四、 HYPERLINK /stock/company/sz/0008

24、86/16_F48.shtml 匯率變動對對現(xiàn)金的影響響-五、 HYPERLINK /stock/company/sz/000886/16_F49.shtml 現(xiàn)金及現(xiàn)金金等價物凈增增加額182,6555,564 HYPERLINK /stock/company/sz/000886/16_F58.shtml 凈利潤-56,0833,452加： HYPERLINK /stock/company/sz/000886/16_F59.shtml 少數(shù)股東損損益-429,1110 HYPERLINK /stock/company/sz/000886/16_F191.shtml 計提的資產(chǎn)減值值準備1,6

25、71,4475 HYPERLINK /stock/company/sz/000886/16_F61.shtml 固定資產(chǎn)折舊90,405,993 HYPERLINK /stock/company/sz/000886/16_F62.shtml 無形資產(chǎn)攤銷1,548,0026 HYPERLINK /stock/company/sz/000886/16_F165.shtml 長期待攤費用攤攤銷21,308,218 HYPERLINK /stock/company/sz/000886/16_F64.shtml 待攤費用的減少少(減增加)1,228,5577 HYPERLINK /stock/comp

26、any/sz/000886/16_F65.shtml 預提費用的增加加(減減少)317,5922 HYPERLINK /stock/company/sz/000886/16_F66.shtml 處置固定無形和和其他長期資資產(chǎn)的損失(減：收益)583,6044 HYPERLINK /stock/company/sz/000886/16_F67.shtml 固定資產(chǎn)報廢損損失14,170 HYPERLINK /stock/company/sz/000886/16_F68.shtml 財務費用24,259,262 HYPERLINK /stock/company/sz/000886/16_F69.s

27、html 投資損失(減收收益)24,073,765 HYPERLINK /stock/company/sz/000886/16_F71.shtml 存貨的減少(減減增加)-38,2933,668 HYPERLINK /stock/company/sz/000886/16_F72.shtml 經(jīng)營性應收項目目的減少(減減增加)-57,4555 HYPERLINK /stock/company/sz/000886/16_F73.shtml 經(jīng)營性應付項目目的增加(減減減少)-25,6700,603 HYPERLINK /stock/company/sz/000886/16_F76.shtml 經(jīng)營

28、活動產(chǎn)生之之現(xiàn)金流量凈凈額1,433,8833 HYPERLINK /stock/company/sz/000886/16_F78.shtml 貨幣資金的期末末余額344,2499,399減： HYPERLINK /stock/company/sz/000886/16_F79.shtml 貨幣資金的的期初余額161,5933,835 HYPERLINK /stock/company/sz/000886/16_F82.shtml 現(xiàn)金及現(xiàn)金等價價物凈增加額額182,6555,564資產(chǎn)負債表報告期2003-122-31 HYPERLINK /stock/company/sz/000886/14_

29、hbzj.shtml 貨幣資金 HYPERLINK /stock/company/sz/000886/14/20031231F6_1040.shtml 344,2499,399 HYPERLINK /stock/company/sz/000886/14_dqtz.shtml 短期投資 HYPERLINK /stock/company/sz/000886/14/20031231F7_1040.shtml 34,003,063減: HYPERLINK /stock/company/sz/000886/14_dqtzdjzb.shtml 短期投資跌跌價準備21,037,361 HYPERLINK /

30、stock/company/sz/000886/14_dqtzje.shtml 短期投資凈額12,965,702 HYPERLINK /stock/company/sz/000886/14_yszk.shtml 應收帳款 HYPERLINK /stock/company/sz/000886/14/20031231F13_1040.shtml 637,0399,465 HYPERLINK /stock/company/sz/000886/14_yszkje.shtml 應收賬款凈額630,7533,940 HYPERLINK /stock/company/sz/000886/14_qtysk.s

31、html 其他應收款 HYPERLINK /stock/company/sz/000886/14/20031231F20_1040.shtml 41,409,288 HYPERLINK /stock/company/sz/000886/14_qtyskje.shtml 其他應收款凈額額32,792,564減: HYPERLINK /stock/company/sz/000886/14_hzzb.shtml 壞帳準備 HYPERLINK /stock/company/sz/000886/14/20031231F15_1040.shtml 14,902,250 HYPERLINK /stock/c

32、ompany/sz/000886/14_yskxje.shtml 應收款項凈額663,5466,503 HYPERLINK /stock/company/sz/000886/14_yfzk.shtml 預付帳款 HYPERLINK /stock/company/sz/000886/14/20031231F17_1040.shtml 28,020,703 HYPERLINK /stock/company/sz/000886/14_ch.shtml 存貨 HYPERLINK /stock/company/sz/000886/14/20031231F23_1040.shtml 275,2844,77

33、4減: HYPERLINK /stock/company/sz/000886/14_chdjzb.shtml 存貨跌價準準備2,478,9955 HYPERLINK /stock/company/sz/000886/14_chje.shtml 存貨凈額272,8055,820 HYPERLINK /stock/company/sz/000886/14_dtfy.shtml 待攤費用 HYPERLINK /stock/company/sz/000886/14/20031231F25_1040.shtml 614,7733 HYPERLINK /stock/company/sz/000886/14

34、_ldzchj.shtml 流動資產(chǎn)合計1,322,2202,9001 HYPERLINK /stock/company/sz/000886/14_cqgqtz.shtml 長期股權(quán)投資40,289,342 HYPERLINK /stock/company/sz/000886/14_cqtzhj.shtml 長期投資合計 HYPERLINK /stock/company/sz/000886/14/20031231F33_1040.shtml 69,591,803減: HYPERLINK /stock/company/sz/000886/14_cqtzjzzb.shtml 長期投資減減值準備29

35、,302,462 HYPERLINK /stock/company/sz/000886/14_cqtzje.shtml 長期投資凈額40,289,342其中: HYPERLINK /stock/company/sz/000886/14_hbjc.shtml 合并價差差751,8455 HYPERLINK /stock/company/sz/000886/14_gqtzce.shtml 股權(quán)投資差額0 HYPERLINK /stock/company/sz/000886/14_gdzcyj.shtml 固定資產(chǎn)原價4,721,2285,2228減: HYPERLINK /stock/compan

36、y/sz/000886/14_ljzj.shtml 累計折舊567,1311,504 HYPERLINK /stock/company/sz/000886/14_gdzcjz.shtml 固定資產(chǎn)凈值 HYPERLINK /stock/company/sz/000886/14/20031231F39_1040.shtml 4,154,1153,7225減: HYPERLINK /stock/company/sz/000886/14_gdzcjzzb.shtml 固定資產(chǎn)減減值準備66,295,373 HYPERLINK /stock/company/sz/000886/14_gdzcje.sh

37、tml 固定資產(chǎn)凈額4,087,8858,3552 HYPERLINK /stock/company/sz/000886/14_zjgc.shtml 在建工程 HYPERLINK /stock/company/sz/000886/14/20031231F41_1040.shtml 6,296,2274減: HYPERLINK /stock/company/sz/000886/14_zjgcjzzb.shtml 在建工程減減值準備4,134,2238 HYPERLINK /stock/company/sz/000886/14_zjgcje.shtml 在建工程凈額2,162,0035 HYPER

38、LINK /stock/company/sz/000886/14_gdzchj.shtml 固定資產(chǎn)合計4,090,0020,3887 HYPERLINK /stock/company/sz/000886/14_wxzc.shtml 無形資產(chǎn)82,059,482 HYPERLINK /stock/company/sz/000886/14_kbf.shtml 開辦費0 HYPERLINK /stock/company/sz/000886/14_dyzc.shtml 遞延資產(chǎn)0 HYPERLINK /stock/company/sz/000886/14_cqdtfy.shtml 長期待攤費用 HY

39、PERLINK /stock/company/sz/000886/14/20031231F49_1040.shtml 18,545,692 HYPERLINK /stock/company/sz/000886/14_qtcqzc.shtml 其他長期資產(chǎn)0 HYPERLINK /stock/company/sz/000886/14_wxzcjqtzchj.shtml 無形資產(chǎn)及其他他資產(chǎn)合計83,859,880 HYPERLINK /stock/company/sz/000886/14_dqjk.shtml 短期借款 HYPERLINK /stock/company/sz/000886/14/

40、20031231F57_1040.shtml 45,000,000 HYPERLINK /stock/company/sz/000886/14_yfzk.shtml 應付帳款 HYPERLINK /stock/company/sz/000886/14/20031231F59_1040.shtml 17,672,901 HYPERLINK /stock/company/sz/000886/14_yszk.shtml 預收帳款 HYPERLINK /stock/company/sz/000886/14/20031231F60_1040.shtml 18,380,353 HYPERLINK /sto

41、ck/company/sz/000886/14_yfgz.shtml 應付工資 HYPERLINK /stock/company/sz/000886/14/20031231F62_1040.shtml 2,110,9929 HYPERLINK /stock/company/sz/000886/14_yfflf.shtml 應付福利費3,538,9977 HYPERLINK /stock/company/sz/000886/14_yfgl.shtml 應付股利 HYPERLINK /stock/company/sz/000886/14/20031231F64_1040.shtml 13,858,

42、421 HYPERLINK /stock/company/sz/000886/14_yjsj.shtml 應交稅金 HYPERLINK /stock/company/sz/000886/14/20031231F65_1040.shtml -36,5800,884 HYPERLINK /stock/company/sz/000886/14_qtyjk.shtml 其他應交款 HYPERLINK /stock/company/sz/000886/14/20031231F66_1040.shtml -110,2558 HYPERLINK /stock/company/sz/000886/14_qty

43、fk.shtml 其他應付款 HYPERLINK /stock/company/sz/000886/14/20031231F67_1040.shtml 129,2699,823 HYPERLINK /stock/company/sz/000886/14_ytfy.shtml 預提費用 HYPERLINK /stock/company/sz/000886/14/20031231F68_1040.shtml 1,274,7724 HYPERLINK /stock/company/sz/000886/14_ynndqdcqfz.shtml 一年內(nèi)到期的長長期負債15,000,000 HYPERLIN

44、K /stock/company/sz/000886/14_ldfzhj.shtml 流動負債合計209,4144,986 HYPERLINK /stock/company/sz/000886/14_cqjk.shtml 長期借款 HYPERLINK /stock/company/sz/000886/14/20031231F73_1040.shtml 1,190,7763,5995 HYPERLINK /stock/company/sz/000886/14_cqyfk.shtml 長期應付款 HYPERLINK /stock/company/sz/000886/14/20031231F75_1

45、040.shtml 1,877,3388,2774財務分析短期償債能力分分析：流動比率= =1,3322,2002,9011209,414,9986 =6.33138速動比率= =(1,322,2202,9001-2755,284,774)/209,4414,9886 =5.00111保守的速動比率率= =(44,249,399+334,0033,063+630,7753,9440)/2009,4144,986 4.81182現(xiàn)金比率= = =(3444,2499,399+34,0003,0633)/2099,414,986 =1.88062資產(chǎn)負債率= =產(chǎn)產(chǎn)權(quán)比率= =559.20006%

46、權(quán)益系數(shù)= =2.44671股東權(quán)益比= =00.404333 =有有形凈值債務務率= =400.53299%利息保障倍數(shù)= = =(-755,683,422-224,2177,489)/24,2217,4889 =-4.11252由以上數(shù)據(jù)可知知：公司的現(xiàn)現(xiàn)金流量比較較大，資本的的更新速度比比較快。雖然然與20022年度相比，贏贏利能力有所所下降，利潤潤總額也為負負值，但其短短期償債能力力比較強，通通過吸引社會會游離資金和和不斷加強自自身的管理，仍仍然可以走出出目前營運低低迷的走勢。所所以是一家值值得投資的企企業(yè)。企業(yè)獲利能力分分析（銷售利利潤分析）銷售毛利率= = =(2227,5118,

47、5311-135,252,0000)/2227,5118,5311 =400.55344%營業(yè)利潤率= = =(227,5518,5331-1355,252,000-00)/2277,518,531 =400.55344%銷售凈利率= = =-56,0883,4522/227,518,5531 =-24.65501%資產(chǎn)報酬率= =-56,0883,4522/(5,536,3373+5,444,5560)1000 =-1.02115%股東權(quán)益報酬率率= =-556,0833,452/2,2444,054,000 =-22.49922%成本費用利潤率率= =由以上計算數(shù)據(jù)據(jù)分析可知：企業(yè)銷售的的

48、毛利率不夠夠高，主營業(yè)業(yè)務成本和管管理費用都偏偏高。應加強強物資的合理理分配，完善善自身的管理理，降低主營營業(yè)務成本。從從而使企業(yè)的的凈利潤有負負變正，實現(xiàn)現(xiàn)盈利。從總的來看，企企業(yè)在這一年年度，它的獲獲利能力較22002年有有所下降，需需進一步得到到改善。 三、企業(yè)營運能能力分析總資產(chǎn)周轉(zhuǎn)率= = =00.04144總資產(chǎn)周轉(zhuǎn)天數(shù)數(shù)= =3660/0.00414 =86695.655流動資產(chǎn)周轉(zhuǎn)率率= = =2227,5188,531/1,3222,202,901 =0.1721固定資產(chǎn)周轉(zhuǎn)率率= = =2227,5188,531/4,1544,153,725 =0.0548 存貨周轉(zhuǎn)率=

49、= =00.053331存貨周轉(zhuǎn)天數(shù)=應收帳款周轉(zhuǎn)轉(zhuǎn)率=675.29954（天）由以上計算數(shù)據(jù)據(jù)分析可知：企業(yè)的流動動資金周轉(zhuǎn)率率過低，總資資產(chǎn)的周轉(zhuǎn)率率也不是很令令人滿意，這這也是企業(yè)目目前經(jīng)營業(yè)績績不佳的主要要因。企業(yè)應應想辦法盤活活自己的流動動資金，進而而使總資產(chǎn)流流動加快，從從而提高企業(yè)業(yè)的營運能力力?，F(xiàn)金償債能力分分析現(xiàn)金流量比率 =1,433,833/2277,5118,5311=0.68477% 銷售現(xiàn)金比率= =0.63022%由以上計算數(shù)據(jù)據(jù)分析可知：企業(yè)雖然出出現(xiàn)了暫時的的盈利困難，但但其償債能力力仍比較強，企企業(yè)仍可以通通過完善自身身而走出困境境。上市公司市場價價值分析每

50、股利潤= =0.11079市盈率= =-141558每股股利= =-0.1030每股凈資產(chǎn)= =22.27（元元）由以上計算數(shù)據(jù)據(jù)分析可知：股票的現(xiàn)狀狀不是很令人人滿意，企業(yè)業(yè)暫時的虧損損影響了股票票的行情。但但因企業(yè)仍有有較大的發(fā)展展?jié)摿?，故仍仍然有希望使使股票的走勢勢變好。財務信息概述報告?003-122-31 HYPERLINK /stock/company/sz/000886/27/F7.shtml o 凈利潤/總股本 每股收益(元)-0.05677 HYPERLINK /stock/company/sz/000886/27/F43.shtml o (本期凈利潤/本期總股本-上年同期

51、凈利潤/上年同期總股本)*100/ABS(上年同期凈利潤/上年同期總股本) 每股收益增長率率(%)-343.17742 HYPERLINK /stock/company/sz/000886/27/F70.shtml o 公布財務指標，根據(jù)公布定期報告進行填寫 每股收益-扣除除(元)-0.058 HYPERLINK /stock/company/sz/000886/27/F96.shtml o (本期每股收益-扣除-上年同期每股收益-扣除)/ABS(上年同期每股收益-扣除) 每股收益-扣除除-增長率(%)-680 HYPERLINK /stock/company/sz/000886/27/F9.

52、shtml o 公布財務指標，根據(jù)公布定期報告進行填寫 每股收益-加權(quán)權(quán)(元)-0.06 HYPERLINK /stock/company/sz/000886/27/F93.shtml o (本期每股收益-加權(quán)-上年同期每股收益-加權(quán))/ABS(上年同期每股收益-加權(quán)) 每股收益-加權(quán)權(quán)-增長率(%)-400 HYPERLINK /stock/company/sz/000886/27/F89.shtml o 公布財務指標，根據(jù)公布年報進行填寫 每股收益-扣除除/加權(quán)(元元)-0.058 HYPERLINK /stock/company/sz/000886/27/F94.shtml o (本期每

53、股收益-扣除/加權(quán)-上年同期每股收益-扣除/加權(quán))/ABS(上年同期每股收益-扣除/加權(quán)) 每股收益-扣除除/加權(quán)-增增長率(%)-680 HYPERLINK /stock/company/sz/000886/27/F73.shtml o 未分配利潤/總股本 每股未分配利潤潤(元)0.1097 HYPERLINK /stock/company/sz/000886/27/F15.shtml o 可分配利潤/總股本 每股可分配利潤潤(元)0.1097 HYPERLINK /stock/company/sz/000886/27/F12.shtml o 股東權(quán)益/總股本 每股凈資產(chǎn)(元元)2.27 H

54、YPERLINK /stock/company/sz/000886/27/F44.shtml o (本期股東權(quán)益/本期總股本-上年同期股東權(quán)益/上年同期總股本)*100/ABS(上年同期股東權(quán)益/上年同期總股本) 每股凈資產(chǎn)增長長率(%)-4.21211 HYPERLINK /stock/company/sz/000886/27/F14.shtml o 公布財務指標，根據(jù)公布定期報告進行填寫 每股凈資產(chǎn)-調(diào)調(diào)整(元)2.07 HYPERLINK /stock/company/sz/000886/27/F61.shtml o 經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額/總股本 每股現(xiàn)金含量(元)0.0015 H

55、YPERLINK /stock/company/sz/000886/27/F46.shtml o 資本公積金/總股本 每股資本公積金金(元)0.9546 HYPERLINK /stock/company/sz/000886/27/F53.shtml o 盈余公積金/總股本 每股盈余公積金金(元)0.3088 HYPERLINK /stock/company/sz/000886/27/F16.shtml o 負債總額*100/總股本 每股負債比(%)331.45997 HYPERLINK /stock/company/sz/000886/27/F19.shtml o 流動資產(chǎn)/流動負債 流動比率

56、6.3138 HYPERLINK /stock/company/sz/000886/27/F20.shtml o (流動資產(chǎn)-存貨)/流動負債 速動比率5.0111 HYPERLINK /stock/company/sz/000886/27/F62.shtml o 經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額*100/流動負債 現(xiàn)金流動負債比比(%)0.6847 HYPERLINK /stock/company/sz/000886/27/F4.shtml o 股東權(quán)益*100/總資產(chǎn) 股東權(quán)益比(%)40.53299 HYPERLINK /stock/company/sz/000886/27/F42.shtml

57、 o 流動負債*100/總負債 流動負債率(%)6.3893 HYPERLINK /stock/company/sz/000886/27/F68.shtml o 負債總額*100/股東權(quán)益 負債權(quán)益比(%)146.05556 HYPERLINK /stock/company/sz/000886/27/F30.shtml o A/存貨周轉(zhuǎn)率，一季報：A=90；中報：A=180；三季報：A=270；年報：A=360 存貨周轉(zhuǎn)天(天天)675.29554 HYPERLINK /stock/company/sz/000886/27/F25.shtml o 主營業(yè)務成本/(期初存貨凈額+期末存貨凈額)/

58、2 存貨周轉(zhuǎn)率(倍倍)0.5331 HYPERLINK /stock/company/sz/000886/27/F29.shtml o A/應收賬款周轉(zhuǎn)率，一季報：A=90；中報：A=180；三季報：A=270；年報：A=360 應收款周轉(zhuǎn)天(天)990.0999 HYPERLINK /stock/company/sz/000886/27/F24.shtml o 主營業(yè)務收入/(期初應收帳款凈額+期末應收帳款凈額)/2 應收帳款周轉(zhuǎn)率率(倍)0.3636 HYPERLINK /stock/company/sz/000886/27/F55.shtml o 主營業(yè)務成本*100/主營業(yè)務收入 主營

59、成本比例(%)59.44666 HYPERLINK /stock/company/sz/000886/27/F56.shtml o 營業(yè)費用*100/主營業(yè)務收入 營業(yè)費用比例(%)11.81566 HYPERLINK /stock/company/sz/000886/27/F57.shtml o 管理費用*100/主營業(yè)務收入 管理費用比例(%)46.17588 HYPERLINK /stock/company/sz/000886/27/F58.shtml o 財務費用*100/主營業(yè)務收入 財務費用比例(%)10.64422 HYPERLINK /stock/company/sz/0008

60、86/27/F26.shtml o 主營業(yè)務收入/(期初資產(chǎn)總額+期末資產(chǎn)總額)/2 總資產(chǎn)周轉(zhuǎn)率(倍)0.0414 HYPERLINK /stock/company/sz/000886/27/F27.shtml o 凈利潤*100/主營業(yè)務收入 經(jīng)營凈利率(%)-24.65001 HYPERLINK /stock/company/sz/000886/27/F28.shtml o 主營業(yè)務利潤*100/主營業(yè)務收入 經(jīng)營毛利率(%)35.56988 HYPERLINK /stock/company/sz/000886/27/F17.shtml o 利潤總額*100/(期初資產(chǎn)總額+期末資產(chǎn)總額