安徽國風塑業(yè)股份有限公司財務分析報告

安徽國風塑業(yè)股份有限公司財務分析報告一：資產負債表水平分析資產類：項目2014年2015年變動情況對總額的影響（%）變動額變動（%）流動資產：貨幣資金282,556,913.90179,225,712.81-103331201.1-36.57-5.39應收票據(jù)80,053,057.0172,344,905.04-7,708,151.97-9.63-0.40應收賬款185,042,241.15139,234,157.78-45,808,083.37-24.75-2.40預付款項21,415,109.7826,349,734.044,934,624.2623.040.26應收利息1,053,535.341,632,171.65578,636.3154.920.03其他應收款21,125,455.696,965,960.07-14,159,495.62-67.03-0.74存貨155,045,199.08164,320,085.019,274,885.935,980.48其他流動資產249,529,940.75289,446,100.2139,916,159.4616.002.08流動資產合計:995,821,452.70879,518,826.61-116,302,626.09-11.68-6.07非流動資產：可供出售金融資產100,000.00100,000.0000固定資產639,609,535.37697,025,579.5657,416,044.199.003.00在建工程95,829,745.12255,793,014.47159963269.4166.928.35固定資產清理135,073,850.220.00-135,073,850.22-100-7.05無形資產49,982,689.5493,745,335.2543762645.7187,562,28商譽0.007,625,898.497,625,898.490.40長期待攤費用0.004,124,029.364,124,029.360.22遞延所得稅資產217,305.65142,642.03-74663.62-34.360非流動資產合計920,813,125.901,058,556,499.16137743373.314.967.19資產總計1,916,634,578.601,938,075,325.7721440747.171.121.12負債和所有者權益類：項目2014年2015年變動情況對總額的影響（%）變動額變動流動負債：短期借款299,790,504.47149,732,876.69-150,057,627.78-50.05%-7.74%應付票據(jù)13,000,000.008,252,024.00-4,747,976.00-36.52%-0.24%應付賬款77,856,085.03113,934,915.1736,078,830.1446.34%1.86%預收款項5,800,131.229,075,679.673,275,548.4556.47%0.17%應付職工薪酬11,741,285.9213,209,866.811,468,580.8912.51%0.08%應交稅費2,640,190.213,190,209.51550,019.3020.83%0.03%應付利息608,016.13387,802.36-220,213.77-36.22%-0.01%其他應付款14,513,621.7853,451,244.6938,937,622.91268.28%2.01%一年內到期的非流動負債20,000,000.0051,000,000.0031,000,000.00155.00%1.60%流動負債合計445,949,834.76402,234,618.90-43,715,215.86-9.80%-2.26%非流動負債：0.00#DIV/0!0.00%長期借款63,400,000.0052,400,000.00-11,000,000.00-17.35%-0.57%預計負債1,470,000.000.00-1,470,000.00-100.00%-0.08%遞延收益16,716,644.8517,532,377.75815,732.904.88%0.04%遞延所得稅負債0.00844,514.04844,514.04#DIV/0!0.04%非流動負債合計81,586,644.8570,776,891.79-10,809,753.06-13.25%-0.56%負債合計527,536,479.61473,011,510.69-54,524,968.92-10.34%-2.81%所有者權益：0.00#DIV/0!0.00%股本568,807,485.00739,449,730.00170,642,245.0030.00%8.80%資本公積760,304,765.28589,662,520.28-170,642,245.00-22.44%-8.80%盈余公積57,568,544.0057,568,544.000.000.00%0.00%未分配利潤2,417,304.7111,948,362.669,531,057.95394.28%0.49%歸屬于母公司所有者權益合計1,389,098,098.991,398,629,156.949,531,057.950.69%0.49%少數(shù)股東權益0.0066,434,658.1466,434,658.14#DIV/0!3.43%所有者權益合計1,389,098,098.991,465,063,815.0875,965,716.095.47%3.92%負債和所有者權益總計1,916,634,578.601,938,075,325.7721,440,747.171.12%1.11%二：資產負債表垂直分析資產類：項目2014201520142015變動情況流動資產：貨幣資金282556913.90179225712.8114.74%9.25%-5.49%應收票據(jù)80053057.0172344905.044.18%3.73%-0.44%應收賬款185042241789.65%7.18%-2.47%預付款項21415109.7826349734.041.12%1.36%0.24%應收利息1053535.341632171.650.05%0.08%0.03%其他應收款21125455.696965960.071.10%0.36%-0.74%存貨155045199.08164320085.018.09%8.48%0.39%其他流動資產249529940.75289446100.2113.02%14.93%1.92%流動資產合計:995821452.70879518826.6151.96%45.38%-6.58%非流動資產：0.00%0.00%0.00%可供出售金融資產100000.00100000.000.01%0.01%0.00%固定資產639609535.37697025579.5633.37%35.96%2.59%在建工程95829745.12255793014.475.00%13.20%8.20%固定資產清理135073850.220.007.05%0.00%-7.05%無形資產49982689.5493745335.252.61%4.84%2.23%商譽0.007625898.490.00%0.39%0.39%長期待攤費用0.004124029.360.00%0.21%0.21%遞延所得稅資產217305.65142642.030.01%0.01%0.00%非流動資產合計920813125.901058556499.1648.04%54.62%6.58%資產總計1916634578.601938075325.77100.00%100.00%0.00%負債和所有者權益類：項目2014年2015年2014年2015年變動情況流動負債：短期借款299,790,504.47149,732,876.6915.64%7.73%-7.92%應付票據(jù)13,000,000.008,252,024.000.68%0.43%-0.25%應付賬款77,856,085.03113,934,915.174.06%5.88%1.82%預收款項5,800,131.229,075,679.670.30%0.47%0.17%應付職工薪酬11,741,285.9213,209,866.810.61%0.68%0.07%應交稅費2,640,190.213,190,209.510.14%0.16%0.03%應付利息608,016.13387,802.360.03%0.02%-0.01%其他應付款14,513,621.7853,451,244.690.76%2.76%2.00%一年內到期的非流動負債20,000,000.0051,000,000.001.04%2.63%1.59%流動負債合計445,949,834.76402,234,618.9023.27%20.75%-2.51%非流動負債：0.00%0.00%0.00%長期借款63,400,000.0052,400,000.003.31%2.70%-0.60%預計負債1,470,000.000.000.08%0.00%-0.08%遞延收益16,716,644.8517,532,377.750.87%0.90%0.03%遞延所得稅負債0.00844,514.040.00%0.04%0.04%非流動負債合計81,586,644.8570,776,891.794.26%3.65%-0.60%負債合計527,536,479.61473,011,510.6927.52%24.41%-3.12%所有者權益：0.00%0.00%0.00%股本568,807,485.00739,449,730.0029.68%38.15%8.48%資本公積760,304,765.28589,662,520.2839.67%30.43%-9.24%盈余公積57,568,544.0057,568,544.003.00%2.97%-0.03%未分配利潤2,417,304.7111,948,362.660.13%0.62%0.49%歸屬于母公司所有者權益合計1,389,098,098.991,398,629,156.9472.48%72.17%-0.31%少數(shù)股東權益0.0066,434,658.140.00%3.43%3.43%所有者權益合計1,389,098,098.991,465,063,815.0872.48%75.59%3.12%負債和所有者權益總計1,916,634,578.601,938,075,325.77100.00%100.00%0.00%從投資或資產角度進行分析評價該公司總資產本期增加21440747.17，增長的幅度為1.12%，說明該公司本年資產規(guī)模增長幅度較小。進一步分析可以發(fā)現(xiàn)：貨幣資金本期減少103331201.1，減少幅度為36.57%，使總資產規(guī)模減少了5.39%，貨幣資金的減少使得企業(yè)的償債能力降低。并且降低了資金的流動性。應收賬款本期減少45,808,083.37，減少幅度為24.75%，使總資產規(guī)模減少了2.40%，應收賬款的減少說明企業(yè)沒有充分利用其信用價值固定資產清理本期減少135,073,850.22，減少幅度為100%，使總資產規(guī)模減少了7.05%三：利潤表垂直分析表（%）項目2015年2014年一.營業(yè)收入100100減：營業(yè)成本91.1891.11營業(yè)稅金及附加0.170.15銷售費用3.43.04管理費用9.637.42財務費用1.430.84資產減值損失1.020.25加：投資收益3.360.63二.營業(yè)利潤（虧損以“－”號填列）-3.47-2.18加：營業(yè)外收入3.92.78其中：非流動資產處置利得0.370.12減：營業(yè)外支出0.030.28三.利潤總額0.390.48減：所得稅費用0.010.01四.凈利潤0.380.48歸屬于母公司所有者的凈利潤0.870.48少數(shù)股東損益