申能股份有限公司2018年度财务报表分析报告Word文档格式.docx

1、货币资金772,211.16670,087.33738,324.43应收票据11,949.7714,323.1733,322.14应收账款206,701.95231,718.73362,405.38预付款项39,003.4642,590.7045,983.66其他应收款4,753.395,853.008,796.30存货75,927.89125,062.2195,365.95一年内到期的非流动资产1,902.0019,900.0913,800.95其他流动资产57,354.8681,110.31115,753.07流动资产合计1,169,804.461,190,645.531,413,751.

2、87发放贷款及垫款9,039.007,137.005,235.00可供出售金融资产571,202.87514,118.27484,039.95长期应收款0.00115.4252,679.43长期股权投资752,917.07741,040.44744,719.99固定资产2,345,080.562,337,379.702,572,410.45在建工程397,637.32497,503.98564,625.66工程物资10,105.4411,902.27油气资产95,392.9481,723.6298,672.11无形资产5,021.955,849.788,322.87长期待摊费用1,397.78

3、2,947.243,028.15递延所得税资产9,910.339,124.7918,745.27其他非流动资产5,230.00非流动资产合计4,197,705.274,214,072.524,552,478.87资产总计5,367,509.745,404,718.055,966,230.74短期借款428,293.79596,515.84583,438.00应付票据14,597.8025,102.0011,408.16应付账款418,391.04375,951.74385,464.33预收款项13,988.9037,771.5912,929.37应付职工薪酬2,582.513,904.904,

4、391.32应交税费64,480.5771,297.0246,049.25应付利息693.84872.14其他应付款55,310.8954,047.3041,734.78一年内到期的非流动负债28,780.0057,809.0041,271.00其他流动负债183,241.92151,941.16流动负债合计1,210,651.971,223,271.521,278,627.37长期借款713,628.52696,014.391,120,072.50长期应付款47,000.0049,274.27专项应付款3,690.492,981.18长期负债合计764,319.01745,995.571,1

5、69,346.77预计负债50,486.9353,263.7156,193.21递延所得税负债35,829.8717,364.4513,308.76递延收益-非流动负债20,412.5421,247.2620,754.93非流动负债合计871,048.35837,870.991,259,603.67负债合计2,081,700.322,061,142.512,538,231.04实收资本（或股本）455,203.83资本公积322,490.27322,581.50322,712.69盈余公积1,221,277.631,298,933.511,351,790.28未分配利润429,232.7742

6、5,195.94463,891.83专项储备21,812.0328,293.7533,836.03其他综合收益81,683.4615,788.47-32,118.04归属于母公司所有者权益合计2,531,699.992,545,997.022,595,316.62少数股东权益754,109.43797,578.52832,683.09所有者权益合计3,285,809.423,343,575.543,427,999.70负债与所有者权益总计申能股份有限公司，简称申能股份，所属的行业是燃气，公司总部位于上海市。2018 年， 申能股份的资产总计是 5,966,230.74 万元，负债合计是 2,5

7、38,231.04 万元，所有者权益合计是 3,427,999.70 万元。资产构成负债所有者权益从资产的角度看申能股份的资产负债表， 2016-2018 年最近三年的资产总计分别是5,367,509.74 万元、5,404,718.05 万元、5,966,230.74 万元，其中，2018 年的流动资产合计为 1,413,751.87 万元，包括 738,324.43 万元的货币资金和 95,365.95 万元的存货；非流动资产合计为 4,552,478.87 万元，其中的固定资产占到了 2,572,410.45 万元。资产总额变动趋势2016年2017年2018年6,100,000.006

8、,000,000.005,900,000.005,800,000.005,700,000.005,600,000.005,500,000.005,400,000.005,300,000.005,200,000.005,100,000.005,000,000.00负债方面，申能股份最近三年的负债总额分别是 2,081,700.32 万元、2,061,142.51 万元、2,538,231.04 万元，其中， 2018 年的流动负债是 1,278,627.37 万元，非流动负债是1,259,603.67 万元。所有者权益方面，2016-2018 年申能股份的所有者权益总额分别为 3,285,809

9、.42 万元、3,343,575.54 万元、3,427,999.70 万元，2018 年的股本为 455,203.83 万元。51.2 利润表表格2 2016-2018年度 利润表Table 2 Income Sheets for 2016-2018营业总收入2,775,885.223,240,402.163,622,125.46营业收入营业总成本2,600,191.963,117,614.003,477,119.16营业成本2,475,784.452,999,042.143,342,377.85营业税金及附加15,446.2714,573.2914,228.12销售费用660.16682.

10、03654.55管理费用70,898.5563,857.2773,650.73财务费用36,844.0439,426.7343,110.11资产减值损失558.482,989.60其他业务成本32.54108.20投资收益185,296.96145,731.27113,744.00其中:对联营和合营企业的投资收益89,704.5348,874.7253,963.43其他业务利润8,021.4013,175.42营业利润360,990.23276,540.82271,925.72营业外收入17,378.313,873.087,163.51营业外支出810.62114.91248.16利润总额37

11、7,557.91280,298.99278,841.07所得税费用66,414.9161,771.5342,096.16净利润311,143.00218,527.46236,744.91归属于母公司所有者的净利润246,090.91173,763.90182,593.42少数股东损益65,052.0944,763.5654,151.49基本每股收益稀释每股收益其他综合收益（损失）-19,032.44-65,894.99-47,906.52综合收益总额292,110.56152,632.47188,838.39归属于母公司所有者的综合收益227,058.47107,868.91134,686.9

12、0归属少数股东的综合收益2016-2018 年申能股份的营业总收入分别为 2,775,885.22 万元、3,240,402.16 万元、3,622,125.46 万元， 营业总成本分别为 2,600,191.96 万元、 3,117,614.00 万元、3,477,119.16 万元，净利润分别为 311,143.00 万元、218,527.46 万元、236,744.91 万元。主要利润表项目4,000,000.003,500,000.003,000,000.002,500,000.002,000,000.001,500,000.001,000,000.00500,000.002018 年

13、，申能股份的营业收入和营业成本分别为 3,622,125.46 万元、3,342,377.85 万元，销售费用、管理费用和财务费用分别为 654.55 万元、73,650.73 万元和 43,110.11 万元， 营业利润和利润总额分别为 271,925.72 万元、278,841.07 万元。1.3 现金流量表表格3 2016-2018年度 现金流量表Table 3 Cash Flow Sheets for 2016-2018销售商品、提供劳务收到的现金3,150,558.293,667,428.503,895,662.18收到的税费返还174.79321.30601.48收到的其他与经营活

14、动有关的现金42,193.7114,014.0629,169.23购买商品、接受劳务支付的现金2,575,968.903,192,967.733,394,183.95支付给职工以及为职工支付的现金73,772.6984,189.5988,871.47支付的各项税费161,436.42131,214.42135,889.22支付其他与经营活动有关的现金26,065.6329,911.3729,690.15经营活动产生的现金流量355,683.15243,480.76276,798.11收回投资收到的现金104,882.0029,651.9919,903.13取得投资收益收到的现金136,984.

15、70102,742.2979,318.28处置长期资产收回的现金38.5230.96495.01收到的其他与投资活动有关的现金1,090.343,951.25405.06购建长期资产支付的现金307,460.89287,648.12430,301.23投资支付的现金38,141.0026,743.5168,274.95取得其他营业单位支付的现金16,595.21支付其他与投资活动有关的现金2,640.58投资活动产生的现金流量-102,606.33-178,015.14-417,690.48吸收投资收到的现金33,230.0033,122.0060.00吸收权益性投资收到的现金子公司吸收投资收

16、到的现金取得借款收到的现金1,045,958.821,210,635.091,389,726.40偿还债务支付的现金1,055,546.261,211,378.54996,547.25分配股利.利润或利息支付的现金190,737.53199,502.10183,197.03子公司支付给少数股东的现金53,546.8040,898.2024,649.20支付其他与筹资活动有关的现金592.50465.61885.08筹资活动产生的现金流量-167,687.47-167,589.16209,157.03汇率变动对现金的影响-0.28-27.57现金及现金等价物净增加额85,389.36-102,1

17、23.8268,237.09期初现金及现金等价物余额686,821.80期末现金及现金等价物余额2018 年，申能股份的期末现金及现金等价物余额为 738,324.43 万元，其中，经营活动产生的现金流量是 276,798.11 万元，投资活动产生的现金流量是-417,690.48 万元，筹资活动产生的现金流量是 209,157.03 万元。现金及现金等价物余额趋势780,000.00760,000.00740,000.00720,000.00700,000.00680,000.00660,000.00640,000.00620,000.00600,000.002016年2017年2018年1

18、.4 所有者权益变动表表格4 2016-2018年度 所有者权益变动表Table 4 Changes in Owners Equity Sheets For 2016-201892016 年2017 年上期期末余额3,087,804.41本期期初余额本期增减变动金额198,005.0157,766.1284,424.16所有者投入和减少资本34,481.92所有者投入资本利润分配-144,587.57-141,043.04-115,689.97对股东的分配15,900.3412,963.4611,084.54本期计提27,474.5923,742.6125,532.87本期使用11,574.2

19、510,779.1514,448.33其他99.7691.23131.19期末余额所有者权益期末余额变动趋势3,450,000.003,400,000.003,350,000.003,300,000.003,250,000.003,200,000.002会计报表分析2.1 资产负债表分析2.1.1 水平趋势分析表格5 2018年度 水平分析Table 5 Horizontal Analysis In 2018变动额变动比影响总资产10.18%1.26%18,998.97132.65%0.35%130,686.6556.40%2.42%3,392.957.97%0.06%2,943.3150.29%0.05%-29,696.25-23.75%-0.55%-6,099.14-30.65%-0.11%34,642.7642.71%0.64%223,106.3318.74%4.13%-1,902.00-26.65%-0.04%-30,078.32-5.85%-0.56%52,564.0045540.32%0.97%3,679.550.50%0.07%235,030.7410.06%4