企业经营分析与评价实训资料文档格式.docx

1、3.373.8200302288.58.398.58200508313.785.363.754.62200303318.68.768.088.19200509305.534.585.11200304308.248.657.657.71200510315.135.664.154.21200305307.787.896.77.79200511304.74.14.39200306277.917.37.41200512304.456.084.275.71200307317.387.727.027.12200601255.78.795.648.25200308297.157.57.017.2820060

2、2288.389.4577.52200309307.297.456.746.862006033110.65200310316.787.056.256.512006042511.7215.25200311286.586.95.886.332006053119.5519.7710.7112.64200312316.466.846.116.642006063012.513.89.6912.1200401306.658.46.632006073112.2515.110.8910.9200402278.188.97.98.822006083111.469.2610.08200403318.848.887

3、.88.232006092910.1710.879.049.27200404309.118.09200610319.3110.018.79200405318.157.88200611309.858.519.68200406308.057.047.36200612299.7510.468.939.38200407307.48.578.412007013112.99.1511.65200408318.732007022811.413.3811.0312.3200409308.3210.679.542007030812.2413.0811.7513.07200410299.3510.258.839.

4、672007043014.3816.614.315.64200411309.510.078.85200705311516.6313.4114.03200412319.427.98200706291414.410.5200501318.687.78.442007073110.412.559.87200502288.898.1200708311315.121214.64200503318.296.36.682007092815.515.6812.7415.4200504296.627.083.964.12200710311916200505314.24.353.914.022007113015.8

5、15.9912.5613.72005063044.523.74.052007122817.5413.5216.25（四）银海糖业近年来的利润分配情况银海糖业近五年利润分配表 单位：万元项 目2002年2003年2004年2005年2006年一、净利润5,85511,16914,8803,65819,477加：年初未分配利润 5249264,37712,0095,191二、可供分配的利润6,37912,09519,25715,66824,668减：提取法定盈余公积5861,1171,4613661,948提取法定公益金293558730183已分配股利4,5754,8165,0579,9284,

6、990三、可供分配的利润5,60417,730应付优先股股利提取任意公积金应付普通股股利转做股本的普通股股利四、未分配利润 （五） 行业效绩评价标准值2006年农副食品加工业大型企业效绩评价标准值项目优秀值良好值平均值较低值较差值一、财务效益状况净资产收益率（）10.17.23.63.46.4 总资产报酬率（）6.85.42.61.14.1 资本保值增值率（）106.7104.5102.596.192.9 主营业务利润率（）19.414.78.01.72.6盈余现金保障倍数0.80.31.5 成本费用利润率（）0.97.016.6二、资产营运状况 总资产周转率（次）1.20.60.1 流动资产

7、周转率（次）3.22.21.50.4 存货周转率（次）12.05.03.01.9 应收账款周转率（次）19.211.86.11.0 不良资产比率（）8.218.429.7三、偿债能力状况 资产负债率（）41.052.772.584.093.0 已获利息倍数0.31.8 速冻比率（）90.078.860.841.929.5 现金流动负债比率（）17.39.93.32.45.9四、发展能力状况 营业增长率（）33.224.49.710.329.6 资本积累率（）11.05.512.3 三年资本平均增长率（）21.011.10.74.925.5 三年销售平均增长率（）16.810.011.925.6

8、 技术投入比率（）1.40.2（六）银海公司近四年的资产负债表资产2003年末2004年末2005年末2006年末流动资产： 货币资金119,012,849.7282,566,894.02167,774,163.52300,219,008.66 交易性金融资产 应收票据 应收账款113,035,347.63155,872,748.06239,779,336.32139,623,950.01 预付账款49,094,006.5071,227,039.9262,425,018.8793,164,828.27 应收利息 应收股利 其他应收款21,330,149.1214,720,496.4429,31

9、6,463.9658,370,365.38 存货55,263,571.9259,866,945.95107,101,828.10103,822,752.65 一年内到期的非流动资产 其他流动资产3,562,110.06894,699.20954,722.93819,117.10 流动资产合计361,298,034.95385,148,823.59607,351,533.70696,020,022.07非流动资产合计 可供出售金融资产 持有至到期投资 长期应收款 长期股权投资156,237,724.21191,522,763.60306,134,450.25316,376,981.47 投资性房

10、地产 固定资产772,201,626.56767,537,854.331,203,640,364.991,391,411,247.01 在建工程22,523,169.8158,374,321.5560,058,720.4914,506,272.95 工程物资19,194,619.4829,364,841.554,866,461.181,844,156.28 固定资产清理 生产性生物资产 油气资产 无形资产2,580,454.732,609,328.952,423,438.321,982,459.39 开发支出 商誉 长期待摊费用20,308,855.2817,726,553.4815,628,

11、848.4019,851,943.64 递延所得税资产 其他非流动资产 非流动资产合计993,046,450.071,067,135,663.461,592,752,283.631,745,973,060.74 资产总计1,354,344,485.021,452,284,487.052,200,103,817.332,441,993,082.81 负债和所有者权益流动负债： 短期借款419,400,000.00450,000,000.00720,000,000.00940,000,000.00 交易性金融负债 应付票据 应付账款111,804,269.67138,896,452.82139,0

12、48,325.62137,274,305.17 预收账款7,234,054.6111,309,272.2121,495,934.6627,535,100.07 应付职工薪酬32,667,911.60 33,550,443.17 9,294,558.79 7,868,907.56 应交税费56,148,954.0336,185,029.6659,890,802.8879,866,671.53 应付利息 应付股利 其他应付款22,693,780.0315,952,337.8342,625,565.9545,316,601.21 一年内到期的非流动负债19,800,000.00 其他流动负债123,

13、287.471,374,654.51 流动负债合计649,948,969.94686,016,823.16992,355,187.901,239,236,240.05非流动负债： 长期借款20,000,000.00209,800,000.00260,000,000.00 应付债券 长期应付款 专项应付款2,070,685.533,670,685.53800,000.001,690,000.00 预计负债 递延所得税负债 其他非流动负债 非流动负债合计22,070,685.5323,670,685.53210,600,000.00261,690,000.00 负债合计672,019,655.47

14、709,687,508.691,202,955,187.901,500,926,240.05股东权益： 股本240,800,000.00262,640,000.00 资本公积403,516,616.20400,254,373.95548,247,652.32554,860,578.22库存股 盈余公积28,748,224.1545,502,382.8166,167,321.7371,654,799.99 未分配利润9,259,989.2056,040,221.60120,093,655.3851,911,464.55 所有者权益合计682,324,829.55742,596,978.36997

15、,148,629.43941,066,842.76 负债和所有者权益合计（七）银海股份有限公司近四年的利润表利润表2003年调整后2004调整后2005调整后一、营业收入1,415,125,960.281,452,828,198.341,652,758,531.361,538,274,809.82营业成本1,108,063,756.621,159,154,387.071,234,288,614.901,208,848,692.47 营业税金及附加12,009,697.2813,351,785.9317,807,852.7517,359,650.99 销售费用18,319,461.6420,30

16、4,542.4321,657,468.1220,537,192.69 管理费用141,149,170.71135,991,162.76152,998,598.02137,060,995.98 财务费用23,312,056.38 资产减值损失公允价值变动损益 投资收益387,929.01-266,529.66-22,694,849.15-34,524,573.09 其中：对联营企业和合营企业的投资收益二、营业利润112,659,746.6699,270,433.07194,219,483.0561,240,975.72营业外收入853,445.964,394,804.631,385,715.04

17、8,644,506.89营业外支出3,275,062.962,934,836.669,789,361.9713,857,921.97非流动资产处置损失三、利润总额110,238,129.66100,730,401.04185,815,836.1256,027,560.64所得税费用51,685,975.47-9,183,990.0237,014,823.8419,444,372.27四、净利润58,552,154.19 109,914,391.06148,801,012.2836,583,188.37五、每股收益 （一）基本每股收益0.240.460.570.13 （二）稀释每股收益（八）银海

18、公司近四年的现金流量表及附表现金流量表2003年度2004年度2005年度2006年度一、经营活动产生的现金流量：销售商品、提供劳务收到的现金1,610,711,952.121,651,081,286.181,839,540,225.281,919,607,653.79收到的税费返还21,966,421.80500,000.002,344,814.00收到的其他与经营活动有关的现金2,675,338.344,912,467.008,658,671.9248,017,377.22现金流入小计1,613,387,290.461,677,960,174.981,848,698,897.201,969,969,845.01购买商品、接受劳务支付的现金1,068,280,163.081,053,735,280.791,240,805,828.111,232,276,632.08支付给职工以及为职工支付的现金128,305,700.18174,327,628.31218,191,033.45186,712,134.11支付的各项税费213,959,594.16227,