某集團(tuán)資產(chǎn)負(fù)債管理及現(xiàn)金流量財(cái)務(wù)報(bào)表分析

資產(chǎn)負(fù)債表、利潤(rùn)表、現(xiàn)金流量表分析——會(huì)計(jì)151小組現(xiàn)金流量表資產(chǎn)負(fù)債表利潤(rùn)表123資產(chǎn)負(fù)債表1一、主要工程結(jié)構(gòu)分析流動(dòng)資產(chǎn)結(jié)構(gòu)圖示短期償債能力短期償債能力2011年2010年2009年2008年參考標(biāo)準(zhǔn)營(yíng)運(yùn)資本-136144.00-107540.00-123026.00-163389.00大于0流動(dòng)比率76.34%76.40%70.77%60.43%1.5:1速動(dòng)比率42.11%43.89%44.79%41.12%0.8:1現(xiàn)金比率25.03%28.33%32.62%28.41%財(cái)務(wù)困境時(shí)用長(zhǎng)期償債能力長(zhǎng)期償債能力2011年2010年2009年2008年資產(chǎn)負(fù)債率79.61%75.21%72.87%72.91%產(chǎn)權(quán)比率390.34%303.38%268.63%269.20%有形凈值債務(wù)率-4974.83%-26120.61%-20985.34%-2503.62%資產(chǎn)營(yíng)運(yùn)效率資產(chǎn)營(yíng)運(yùn)效率

2011年

2010年

2009年

2008年

總資產(chǎn)周轉(zhuǎn)率

85.25%88.34%84.47%81.83%流動(dòng)資產(chǎn)周轉(zhuǎn)率

162.18%185.29%192.71%193.82%應(yīng)收賬款周轉(zhuǎn)率

1307.75%1472.56%1399.55%1364.03%存貨周轉(zhuǎn)率

398.36%481.16%518.17%562.29%固定資產(chǎn)周轉(zhuǎn)率

483.32%446.69%381.68%345.23%資產(chǎn)營(yíng)運(yùn)效率(天數(shù))

2011年

2010年

2009年

2008年

總資產(chǎn)周轉(zhuǎn)率

422.29407.52426.19439.94流動(dòng)資產(chǎn)周轉(zhuǎn)率

221.98194.29186.81185.74應(yīng)收賬款周轉(zhuǎn)率

27.5324.4525.7226.39存貨周轉(zhuǎn)率

90.3774.8269.4864.02固定資產(chǎn)周轉(zhuǎn)率

74.4880.5994.32104.28利潤(rùn)表2太極集團(tuán)利潤(rùn)表太極集團(tuán)利潤(rùn)表_結(jié)構(gòu)百分比同行業(yè)利潤(rùn)表_結(jié)構(gòu)百分比代碼簡(jiǎn)稱實(shí)際流通A股銷售凈利率%排名002653海思科0.455.591002038雙鷺?biāo)帢I(yè)3.1354.962002693雙成藥業(yè)0.352.13002393力生制藥0.8334.084002437譽(yù)衡藥業(yè)0.9521.485600196復(fù)星醫(yī)藥9.8820.296600276恒瑞醫(yī)藥12.3419.917600867通化東寶7.7618.468002422科倫藥業(yè)2.2317.619000915山大華特1.7914.5110000566海南海藥2.3614.2311000513麗珠集團(tuán)1.7811.8112600080金花股份3.0511.6613002004華邦制藥3.1211.414600568中珠控股0.8511.1715600490中科合臣3.310.1816600062華潤(rùn)雙鶴5.728.5117600513聯(lián)環(huán)藥業(yè)1.528.3218000522白云山A4.698.2219002262恩華藥業(yè)1.967.8620002099海翔藥業(yè)2.587.6321行業(yè)分析-銷售凈利率代碼簡(jiǎn)稱實(shí)際流通A股銷售凈利率%排名600829三精制藥5.87.6222000605ST四環(huán)0.936.4723600420現(xiàn)代制藥2.885.1224600466迪康藥業(yè)4.394.7725600666西南藥業(yè)2.94.7626000545ST吉藥1.164.2327600380健康元15.464.2328000597東北制藥3.313.1529600664哈藥股份10.532.1330600222太龍藥業(yè)4.121.4231000153豐原藥業(yè)2.311.2132600253天方藥業(yè)4.19133600129太極集團(tuán)4.270.4634000606青海明膠3.93-2.0235002370亞太藥業(yè)0.78-5.1636600421ST國(guó)藥1.96-10.5637600671ST天目1.22-17.9938600771ST東盛1.66-34.5739600385ST金泰1.43-245.440行業(yè)分析-銷售凈利率〔續(xù)〕行業(yè)分析–費(fèi)用控制項(xiàng)目（2008年，%）MAXMINAverage太極集團(tuán)一、營(yíng)業(yè)總收入100.00%100.00%100.00%100.00%二、營(yíng)業(yè)總成本1600.34%33.54%153.36%98.94%營(yíng)業(yè)成本99.59%13.70%61.47%77.02%營(yíng)業(yè)稅金及附加2.27%0.16%0.73%0.60%銷售費(fèi)用52.57%0.56%15.14%10.71%管理費(fèi)用293.21%2.94%20.78%6.68%財(cái)務(wù)費(fèi)用396.94%-1.55%15.66%3.80%資產(chǎn)減值損失1356.68%-26.10%39.58%0.14%公允價(jià)值變動(dòng)收益0.30%-21.54%-1.22%0.00%投資收益38.56%-10.47%2.23%0.01%其中：對(duì)聯(lián)營(yíng)企業(yè)和合營(yíng)企業(yè)的投資收益11.35%-10.47%0.05%0.00%三、營(yíng)業(yè)利潤(rùn)63.97%-1461.78%-52.35%1.07%營(yíng)業(yè)外收入307.82%0.18%13.27%1.35%營(yíng)業(yè)外支出68.96%0.02%3.31%0.72%非流動(dòng)資產(chǎn)處置損失29.57%0.00%0.79%0.02%利潤(rùn)總額179.12%-1457.17%-42.39%1.71%所得稅費(fèi)用59.94%-1.32%3.04%0.48%四、凈利潤(rùn)119.18%-1457.17%-45.43%1.22%行業(yè)分析–費(fèi)用控制項(xiàng)目（2009年，%）MAXMINAverage太極集團(tuán)一、營(yíng)業(yè)總收入100.00%100.00%100.00%100.00%二、營(yíng)業(yè)總成本306.09%-165.04%94.09%98.54%營(yíng)業(yè)成本101.42%17.17%60.26%74.90%營(yíng)業(yè)稅金及附加2.56%0.00%0.83%0.59%銷售費(fèi)用44.55%0.15%15.81%11.86%管理費(fèi)用176.81%2.89%19.73%8.33%財(cái)務(wù)費(fèi)用173.50%-1.74%8.56%2.72%資產(chǎn)減值損失58.95%-472.21%-11.09%0.14%公允價(jià)值變動(dòng)收益7.68%0.00%0.48%0.00%投資收益83.13%-5.77%2.67%0.01%其中：對(duì)聯(lián)營(yíng)企業(yè)和合營(yíng)企業(yè)的投資收益11.43%-5.77%0.33%0.00%三、營(yíng)業(yè)利潤(rùn)265.04%-211.86%9.05%1.47%營(yíng)業(yè)外收入271.46%0.09%10.23%0.71%營(yíng)業(yè)外支出10.78%0.00%0.85%0.12%非流動(dòng)資產(chǎn)處置損失0.86%0.00%0.11%0.03%利潤(rùn)總額290.95%-122.61%18.44%2.06%所得稅費(fèi)用18.09%-0.13%2.48%0.61%四、凈利潤(rùn)289.41%-126.46%15.95%1.46%行業(yè)分析–費(fèi)用控制項(xiàng)目（2010年，%）MAXMINAverage太極集團(tuán)一、營(yíng)業(yè)總收入100.00%100.00%100.00%100.00%二、營(yíng)業(yè)總成本358.98%42.25%102.62%100.49%營(yíng)業(yè)成本96.28%16.20%59.17%76.04%營(yíng)業(yè)稅金及附加5.21%0.02%0.92%0.52%銷售費(fèi)用42.78%0.04%16.24%13.75%管理費(fèi)用160.99%3.78%16.17%7.46%財(cái)務(wù)費(fèi)用151.55%-2.52%7.76%2.57%資產(chǎn)減值損失53.77%-0.76%2.35%0.15%公允價(jià)值變動(dòng)收益1.00%-1.99%-0.01%0.00%投資收益25.94%-6.20%2.02%0.02%其中：對(duì)聯(lián)營(yíng)企業(yè)和合營(yíng)企業(yè)的投資收益12.12%-6.20%0.62%0.00%三、營(yíng)業(yè)利潤(rùn)61.50%-265.18%-0.60%-0.48%營(yíng)業(yè)外收入158.57%0.03%6.67%0.70%營(yíng)業(yè)外支出17.46%0.00%1.07%2.29%非流動(dòng)資產(chǎn)處置損失7.09%0.00%0.32%0.40%利潤(rùn)總額88.19%-265.18%5.00%-2.07%所得稅費(fèi)用9.98%-0.06%2.07%0.04%四、凈利潤(rùn)88.00%-265.18%2.93%-2.12%行業(yè)分析–費(fèi)用控制項(xiàng)目（2011年，%）MAXMINAverage太極集團(tuán)一、營(yíng)業(yè)總收入100.00%100.00%100.00%100.00%二、營(yíng)業(yè)總成本458.58%40.18%106.84%101.43%營(yíng)業(yè)成本93.70%17.23%59.44%76.79%營(yíng)業(yè)稅金及附加2.64%0.16%0.91%0.52%銷售費(fèi)用41.98%0.00%17.09%12.75%管理費(fèi)用169.26%3.87%17.46%7.45%財(cái)務(wù)費(fèi)用178.81%-6.05%6.59%3.78%資產(chǎn)減值損失116.21%-1.14%5.34%0.14%公允價(jià)值變動(dòng)收益0.04%-0.45%-0.04%0.00%投資收益51.79%-3.41%7.06%0.00%其中：對(duì)聯(lián)營(yíng)企業(yè)和合營(yíng)企業(yè)的投資收益35.11%-3.41%1.30%0.00%三、營(yíng)業(yè)利潤(rùn)95.23%-361.99%0.18%-1.43%營(yíng)業(yè)外收入179.28%0.00%7.09%2.95%營(yíng)業(yè)外支出11.63%0.00%0.74%0.22%非流動(dòng)資產(chǎn)處置損失1.07%0.00%0.08%0.09%利潤(rùn)總額144.54%-364.58%6.54%1.29%所得稅費(fèi)用12.86%0.00%2.51%0.60%四、凈利潤(rùn)134.55%-364.58%4.03%0.69%利潤(rùn)表〔簡(jiǎn)化報(bào)表〕盈利能力–銷售收入根底盈利能力–本錢費(fèi)用盈利能力盈利能力–資產(chǎn)根底盈利能力–資本盈利能力增長(zhǎng)能力增長(zhǎng)能力圖示行業(yè)分析–

市凈率分析代碼簡(jiǎn)稱實(shí)際流通A股每股凈資產(chǎn)(元)

排名121130收盤(pán)價(jià)市凈率排名002262恩華藥業(yè)1.962.811725.2991600276恒瑞醫(yī)藥12.343.99422427.866.982600671ST天目1.221.133847.786.863002038雙鷺?biāo)帢I(yè)3.135.01682633.96.764002653海思科0.43.92322.95.875600490中科合臣3.32.761612.954.696600420現(xiàn)代制藥2.882.64251411.864.497600666西南藥業(yè)2.91.576.084.058000915山大華特1.793.32013.249600466迪康藥業(yè)4.391.2654.313.4210600513聯(lián)環(huán)藥業(yè)1.522.24107.393.311000513麗珠集團(tuán)1.789.873532.13.2512600867通化東寶7.762.62138.333.1813600253天方藥業(yè)4.192.04596.323.0914000606青海明膠3.931.684.552.8415002422科倫藥業(yè)2.2317.673749.772.8216600222太龍藥業(yè)4.121.492664.182.817600062華潤(rùn)雙鶴5.727.89883320.122.5518行業(yè)分析–市凈率分析〔續(xù)〕代碼簡(jiǎn)稱實(shí)際流通A股每股凈資產(chǎn)(元)

排名121130收盤(pán)價(jià)市凈率排名002004華邦制藥3.125.22812.82.4619002099海翔藥業(yè)2.582.34115.262.2520600129太極集團(tuán)4.272.7193156.12.2421002693雙成藥業(yè)0.36.873215.32.2322002437譽(yù)衡藥業(yè)0.958.13416.872.0823600080金花股份3.053.1277196.432.0624600829三精制藥5.83.5021217.182.0525002370亞太藥業(yè)0.783.52227.142.0326000153豐原藥業(yè)2.312.8143185.652.0127002393力生制藥0.8315.043630.08228600196復(fù)星醫(yī)藥9.885.18279.231.7829600380健康元15.462.5191123.971.5830000566海南海藥2.365.5823308.111.4531600664哈藥股份10.534.12255.681.3832600568中珠控股0.855.83317.541.2933000597東北制藥3.315.252295.681.0834600385ST金泰1.43-1.7424.41-2.5335600771ST東盛1.66-3.0518.61-2.8236600421ST國(guó)藥1.96-0.8734.37-5.0237行業(yè)分析–

市盈率分析代碼簡(jiǎn)稱實(shí)際流通A股每股收益(元)

排名121130收盤(pán)價(jià)市盈率排名600222太龍藥業(yè)4.120.025274.18165.871600466迪康藥業(yè)4.390.027384.31157.882600253天方藥業(yè)4.190.0585106.32108.033600490中科合臣3.30.121212.95107.924600129太極集團(tuán)4.270.057796.1105.725000153豐原藥業(yè)2.310.0623115.6590.696600420現(xiàn)代制藥2.880.22791911.8652.047002262恩華藥業(yè)1.960.49662625.2950.938600080金花股份3.050.1269146.4350.679600867通化東寶7.760.1702178.3348.9410002437譽(yù)衡藥業(yè)0.950.352216.8748.211600513聯(lián)環(huán)藥業(yè)1.520.16167.3946.1912600666西南藥業(yè)2.90.14156.0843.4313600276恒瑞醫(yī)藥12.340.65043127.8642.8414002038雙鷺?biāo)帢I(yè)3.130.91793333.936.9315600380健康元15.460.1205133.9732.9516002422科倫藥業(yè)2.231.63749.7731.1117002693雙成藥業(yè)0.30.52715.330.618行業(yè)分析–市盈率分析〔續(xù)〕代碼簡(jiǎn)稱實(shí)際流通A股每股收益(元)

排名121130收盤(pán)價(jià)市盈率排名000915山大華特1.790.472513.228.0919000513麗珠集團(tuán)1.78