XX高速公路股份有限公司財(cái)務(wù)報(bào)表分析

1、海南高速公路股股份有限公司司財(cái)務(wù)報(bào)表分分析目錄公司基本情況簡(jiǎn)簡(jiǎn)介會(huì)計(jì)數(shù)據(jù)和業(yè)務(wù)務(wù)數(shù)據(jù)摘要財(cái)務(wù)分析財(cái)務(wù)信息概述杜邦分析與不同年限的財(cái)財(cái)務(wù)狀況的對(duì)對(duì)比與同行業(yè)的其他他有代表性企企業(yè)的財(cái)務(wù)狀狀況的對(duì)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(jiǎn)簡(jiǎn)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：邢福煌煌 三、公公司董事會(huì)秘秘書：陳求仲仲 電話：0898-667011555 電子信信箱：zkss 證券事事務(wù)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{(lán)天天路16 號(hào)號(hào)高速公路大大樓 郵政編編碼：5700203 四、公公司注冊(cè)地址址：海南省海海口市藍(lán)天路路16 號(hào)高高速公路大樓樓 公司辦辦公地址：海海南省?？谑惺兴{(lán)天路166 號(hào)高速公公路大樓 郵政編編碼：5700203 國(guó)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(bào)刊：中中國(guó)證券報(bào)證證券時(shí)報(bào)上上海證券報(bào) 登載公公司年度報(bào)告告的國(guó)際互聯(lián)聯(lián)網(wǎng)：htttp:/.ccn 公司年年度報(bào)告?zhèn)渲弥玫攸c(diǎn)：公司司董事會(huì)辦公公室 六、股股票交易所：深圳證券交交易所 股票簡(jiǎn)簡(jiǎn)稱：海南高高速 股票代代碼：0

3、000886 七、其其他有關(guān)資料料： 公司首首次注冊(cè)登記記時(shí)間：19993 年88 月17 日 首次注注冊(cè)地點(diǎn)：海?？谑写笸仿?5 號(hào)南南虹大廈111 層 變更注注冊(cè)日期：11999 年年11 月33 日 變更注注冊(cè)地點(diǎn)：海海口市藍(lán)天路路16 號(hào)高高速公路大樓樓 企業(yè)法法人營(yíng)業(yè)執(zhí)照照注冊(cè)號(hào)：（瓊瓊企）4600000100063700 稅務(wù)登登記號(hào)碼：446010002840882887 會(huì)計(jì)師師事務(wù)所名稱稱：海南從信信會(huì)計(jì)師事務(wù)務(wù)所 辦公地地址：?？谑惺袊?guó)貿(mào)大道CCMEC 大大廈12022 室 會(huì)計(jì)數(shù)據(jù)和業(yè)業(yè)務(wù)數(shù)據(jù)摘要要 一、本本年度主要會(huì)會(huì)計(jì)數(shù)據(jù)(單單位:人民幣幣元)凈利潤(rùn) -566,08

4、3,452.000元扣除非經(jīng)常性損損益后的凈利利潤(rùn) -566,952,650.008元主營(yíng)業(yè)務(wù)利潤(rùn) 80,9227,8044.78元其他業(yè)務(wù)利潤(rùn) -4552,6599.87元營(yíng)業(yè)利潤(rùn) -75,683,4421.777元投資收益 -24,073,7764.677元補(bǔ)貼收入 3,105,0000.000元營(yíng)業(yè)外收支凈額額 -2,5211,607.46元經(jīng)營(yíng)活動(dòng)產(chǎn)生的的現(xiàn)金流量?jī)魞纛~ 11,548,532.339元現(xiàn)金及現(xiàn)金等價(jià)價(jià)物凈增加額額 1882,6555,563.93元說(shuō)明：扣除非經(jīng)經(jīng)常性損益的的項(xiàng)目和涉及及金額：（1）處置長(zhǎng)期期股權(quán)投資、固固定資產(chǎn)、在在建工程、無(wú)無(wú)形資產(chǎn)、其其他長(zhǎng)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(xiàng)項(xiàng)營(yíng)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(huì)計(jì)制度度規(guī)定計(jì)提的的資產(chǎn)減值準(zhǔn)準(zhǔn)備后的其他他各項(xiàng)營(yíng)業(yè)外外支出-1,968,3375.100 元。（5）各種形式式的政府補(bǔ)貼貼3,1055,000.00 元。 二、截截止報(bào)告期末末公司前三年年的主要會(huì)計(jì)計(jì)數(shù)據(jù)和財(cái)務(wù)務(wù)指標(biāo) 單位：人民幣千元元項(xiàng)目 20003年度 22002年度度主營(yíng)業(yè)務(wù)收入 227,5519 3379,6445凈利潤(rùn) -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(yíng)活動(dòng)產(chǎn)產(chǎn)生的現(xiàn)金流量?jī)纛~(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(jì)算的凈資資產(chǎn)收益率和和加權(quán)收益：報(bào)告期利潤(rùn) 凈資產(chǎn)收益益率 全面面攤薄 加加權(quán)平均主營(yíng)業(yè)務(wù)利潤(rùn) 3.611 3.553營(yíng)業(yè)利潤(rùn) 3.37 33.30凈利潤(rùn) -22.50 -2.45扣除非經(jīng)常性損損益后的凈利利潤(rùn) -22.54 -2.48報(bào)告期利潤(rùn) 每股收益(元) 全面面攤薄 加加權(quán)平均主營(yíng)業(yè)務(wù)利潤(rùn) 0.088 0.008營(yíng)業(yè)利潤(rùn) -0.08 -00.08凈利潤(rùn) -00.06 -0.06扣除非經(jīng)常性損損益后的凈利利潤(rùn) -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(jì)4,090,0020,3887.18元元流動(dòng)資產(chǎn)合計(jì)1,322,2202,9001.26元元資產(chǎn)總計(jì)5,536,3372,5009.92元元長(zhǎng)期負(fù)債合計(jì)3,068,1151,8669.28元元主營(yíng)業(yè)務(wù)收入227,5188,530.71元財(cái)務(wù)費(fèi)用24,217,488.664元凈利潤(rùn)-56,0833,452.00元主營(yíng)構(gòu)成公布日期：2003-12-31按行業(yè)財(cái)務(wù)結(jié)構(gòu)資產(chǎn)構(gòu)成負(fù)債構(gòu)成項(xiàng)目：利潤(rùn)表報(bào)告期2003-122-31一、 HYPERLINK /stock/company/sz/000886/15_zyywsr.shtml 主營(yíng)業(yè)務(wù)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(yíng)業(yè)務(wù)收入凈凈額227,5188,531減： HYPERLINK /stock/company/sz/000886/15_zyywcb.shtml 主營(yíng)業(yè)務(wù)成成本135,2522,000 HYPERLINK /stock/compa

10、ny/sz/000886/15_zyywsjjfj.shtml 主營(yíng)業(yè)務(wù)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(yíng)業(yè)務(wù)利利潤(rùn)80,927,805加： HYPERLINK /stock/company/sz/000886/15_qtywlr.shtml 其他業(yè)務(wù)利利潤(rùn) HYPERLINK /stock/company/sz/000886/15/20031231F10_1070

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

12、00886/15_cwfy.shtml 財(cái)務(wù)費(fèi)用 HYPERLINK /stock/company/sz/000886/15/20031231F14_1070.shtml 24,217,489三、 HYPERLINK /stock/company/sz/000886/15_yylr.shtml 營(yíng)業(yè)利潤(rùn)-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(bǔ)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(yíng)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(yíng)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(yíng)業(yè)外收支凈額額-2,521,607四、 HYPERLINK /stock/company/sz/000886/15_lrze.shtml 利潤(rùn)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(rèn)的投投資損失43,442,559五、 HYPERLINK /stock/company/sz/000886/15_jlr.shtml 凈利潤(rùn)-56,0833,452加： HYPERLINK /stock/company/sz/000886/15_ncwfplr.shtml 年初未分配配利潤(rùn)164,8411,989六、 HYPERLINK /stock/company/sz/00088

16、6/15_kfplr.shtml 可分配利潤(rùn)潤(rùn)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(rùn)108,5222,604八、 HYPERLINK /stock/company/sz/000886/15_wfp

17、lr.shtml 未分配利潤(rùn)潤(rùn)108,5222,604項(xiàng)目：現(xiàn)金流量量表報(bào)告期2003-122-31 HYPERLINK /stock/company/sz/000886/16_F5.shtml 銷售商品、提供供勞務(wù)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(yíng)活動(dòng)有關(guān)關(guān)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(yíng)活動(dòng)現(xiàn)金流流入小計(jì)332,5744,813 HYPERLINK /stock/company/sz/000886/16_F11.shtml 購(gòu)買商品接受勞勞務(wù)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(xiàng)稅費(fèi)費(fèi)12,374,591 HYPERLINK /stock/company/sz/000886/16_F17.sht

19、ml 支付的其他與經(jīng)經(jīng)營(yíng)活動(dòng)有關(guān)關(guān)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(yíng)活動(dòng)現(xiàn)金流流出小計(jì)331,1400,979 HYPERLINK /stock/company/sz/000886/16_F19.shtml 經(jīng)營(yíng)活動(dòng)產(chǎn)生的的現(xiàn)金流量?jī)魞纛~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(wú)形和和長(zhǎng)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(dòng)現(xiàn)金流流入小計(jì)20,366,811 HYPERLINK /stock/company/sz/000886/16_F27.shtml 購(gòu)建固定無(wú)形和和長(zhǎng)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(dòng)現(xiàn)金流流出小計(jì)122,0677,749 HYPERLINK /stock/company/sz/000886/16_F32.shtml 投資活動(dòng)產(chǎn)生的的現(xiàn)金流量?jī)魞纛~-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(dòng)有關(guān)關(guān)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(dòng)現(xiàn)金流流入小計(jì)466,7455,336 HYPERLINK /stock/company/sz/000886/16_F39.shtml 償還債務(wù)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(dòng)有關(guān)關(guān)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(dòng)現(xiàn)金流流出小計(jì)183,8222,667 HYPERLINK /stock/company/sz/000886/16_F47.shtml 籌資活動(dòng)產(chǎn)生的的現(xiàn)金流量?jī)魞纛~282,9222,669四、 HYPERLINK /stock/company/sz/0008

24、86/16_F48.shtml 匯率變動(dòng)對(duì)對(duì)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(jià)物凈增增加額182,6555,564 HYPERLINK /stock/company/sz/000886/16_F58.shtml 凈利潤(rùn)-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(jì)提的資產(chǎn)減值值準(zhǔn)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(wú)形資產(chǎn)攤銷1,548,0026 HYPERLINK /stock/company/sz/000886/16_F165.shtml 長(zhǎng)期待攤費(fèi)用攤攤銷21,308,218 HYPERLINK /stock/company/sz/000886/16_F64.shtml 待攤費(fèi)用的減少少(減增加)1,228,5577 HYPERLINK /stock/comp

26、any/sz/000886/16_F65.shtml 預(yù)提費(fèi)用的增加加(減減少)317,5922 HYPERLINK /stock/company/sz/000886/16_F66.shtml 處置固定無(wú)形和和其他長(zhǎng)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(bào)廢損損失14,170 HYPERLINK /stock/company/sz/000886/16_F68.shtml 財(cái)務(wù)費(fèi)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(yíng)性應(yīng)收項(xiàng)目目的減少(減減增加)-57,4555 HYPERLINK /stock/company/sz/000886/16_F73.shtml 經(jīng)營(yíng)性應(yīng)付項(xiàng)目目的增加(減減減少)-25,6700,603 HYPERLINK /stock/company/sz/000886/16_F76.shtml 經(jīng)營(yíng)

28、活動(dòng)產(chǎn)生之之現(xiàn)金流量?jī)魞纛~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(jià)價(jià)物凈增加額額182,6555,564資產(chǎn)負(fù)債表報(bào)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(jià)準(zhǔn)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(yīng)收帳款 HYPERLINK /stock/company/sz/000886/14/20031231F13_1040.shtml 637,0399,465 HYPERLINK /stock/company/sz/000886/14_yszkje.shtml 應(yīng)收賬款凈額630,7533,940 HYPERLINK /stock/company/sz/000886/14_qtysk.s

31、html 其他應(yīng)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(yīng)收款凈額額32,792,564減: HYPERLINK /stock/company/sz/000886/14_hzzb.shtml 壞帳準(zhǔn)備 HYPERLINK /stock/company/sz/000886/14/20031231F15_1040.shtml 14,902,250 HYPERLINK /stock/c

32、ompany/sz/000886/14_yskxje.shtml 應(yīng)收款項(xiàng)凈額663,5466,503 HYPERLINK /stock/company/sz/000886/14_yfzk.shtml 預(yù)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(jià)準(zhǔn)準(zhǔn)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(fèi)用 HYPERLINK /stock/company/sz/000886/14/20031231F25_1040.shtml 614,7733 HYPERLINK /stock/company/sz/000886/14

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

35、,302,462 HYPERLINK /stock/company/sz/000886/14_cqtzje.shtml 長(zhǎng)期投資凈額40,289,342其中: HYPERLINK /stock/company/sz/000886/14_hbjc.shtml 合并價(jià)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(jià)4,721,2285,2228減: HYPERLINK /stock/compan

36、y/sz/000886/14_ljzj.shtml 累計(jì)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(zhǔn)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(zhǔn)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(jì)4,090,0020,3887 HYPERLINK /stock/company/sz/000886/14_wxzc.shtml 無(wú)形資產(chǎn)82,059,482 HYPERLINK /stock/company/sz/000886/14_kbf.shtml 開(kāi)辦費(fèi)0 HYPERLINK /stock/company/sz/000886/14_dyzc.shtml 遞延資產(chǎn)0 HYPERLINK /stock/company/sz/000886/14_cqdtfy.shtml 長(zhǎng)期待攤費(fèi)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(zhǎng)期資產(chǎn)0 HYPERLINK /stock/company/sz/000886/14_wxzcjqtzchj.shtml 無(wú)形資產(chǎn)及其他他資產(chǎn)合計(jì)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(yīng)付帳款 HYPERLINK /stock/company/sz/000886/14/20031231F59_1040.shtml 17,672,901 HYPERLINK /stock/company/sz/000886/14_yszk.shtml 預(yù)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(yīng)付工資 HYPERLINK /stock/company/sz/000886/14/20031231F62_1040.shtml 2,110,9929 HYPERLINK /stock/company/sz/000886/14_yfflf.shtml 應(yīng)付福利費(fèi)3,538,9977 HYPERLINK /stock/company/sz/000886/14_yfgl.shtml 應(yīng)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(yīng)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(yīng)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(yīng)付款 HYPERLINK /stock/company/sz/000886/14/20031231F67_1040.shtml 129,2699,823 HYPERLINK /stock/company/sz/000886/14_ytfy.shtml 預(yù)提費(fèi)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(zhǎng)長(zhǎng)期負(fù)債15,000,000 HYPERLIN

44、K /stock/company/sz/000886/14_ldfzhj.shtml 流動(dòng)負(fù)債合計(jì)209,4144,986 HYPERLINK /stock/company/sz/000886/14_cqjk.shtml 長(zhǎng)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(zhǎng)期應(yīng)付款 HYPERLINK /stock/company/sz/000886/14/20031231F75_1

45、040.shtml 1,877,3388,2774財(cái)務(wù)分析短期償債能力分分析：流動(dòng)比率= =1,3322,2002,9011209,414,9986 =6.33138速動(dòng)比率= =(1,322,2202,9001-2755,284,774)/209,4414,9886 =5.00111保守的速動(dòng)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(fù)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(wù)務(wù)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(rùn)潤(rùn)總額也為負(fù)負(fù)值，但其短短期償債能力力比較強(qiáng)，通通過(guò)吸引社會(huì)會(huì)游離資金和和不斷加強(qiáng)自自身的管理，仍仍然可以走出出目前營(yíng)運(yùn)低低迷的走勢(shì)。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(rùn)分析）銷售毛利率= = =(2227,5118,

47、5311-135,252,0000)/2227,5118,5311 =400.55344%營(yíng)業(yè)利潤(rùn)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(bào)酬率= =-56,0883,4522/(5,536,3373+5,444,5560)1000 =-1.02115%股東權(quán)益報(bào)酬率率= =-556,0833,452/2,2444,054,000 =-22.49922%成本費(fèi)用利潤(rùn)率率= =由以上計(jì)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(yíng)業(yè)業(yè)務(wù)成本和管管理費(fèi)用都偏偏高。應(yīng)加強(qiáng)強(qiáng)物資的合理理分配，完善善自身的管理理，降低主營(yíng)營(yíng)業(yè)務(wù)成本。從從而使企業(yè)的的凈利潤(rùn)有負(fù)負(fù)變正，實(shí)現(xiàn)現(xiàn)盈利。從總的來(lái)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(jìn)一步得到到改善。 三、企業(yè)營(yíng)運(yùn)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(dòng)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(yīng)收帳款周轉(zhuǎn)轉(zhuǎn)率=675.29954（天）由以上計(jì)算數(shù)據(jù)據(jù)分析可知：企業(yè)的流動(dòng)動(dòng)資金周轉(zhuǎn)率率過(guò)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(yíng)業(yè)績(jī)績(jī)不佳的主要要因。企業(yè)應(yīng)應(yīng)想辦法盤活活自己的流動(dòng)動(dòng)資金，進(jìn)而而使總資產(chǎn)流流動(dòng)加快，從從而提高企業(yè)業(yè)的營(yíng)運(yùn)能力力。現(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(jì)算數(shù)據(jù)據(jù)分析可知：企業(yè)雖然出出現(xiàn)了暫時(shí)的的盈利困難，但但其償債能力力仍比較強(qiáng)，企企業(yè)仍可以通通過(guò)完善自身身而走出困境境。上市公司市場(chǎng)價(jià)價(jià)值分析每

50、股利潤(rùn)= =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(jì)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(shí)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?shì)勢(shì)變好。財(cái)務(wù)信息概述報(bào)告期2003-122-31 HYPERLINK /stock/company/sz/000886/27/F7.shtml o 凈利潤(rùn)/總股本 每股收益(元)-0.05677 HYPERLINK /stock/company/sz/000886/27/F43.shtml o (本期凈利潤(rùn)/本期總股本-上年同期

51、凈利潤(rùn)/上年同期總股本)*100/ABS(上年同期凈利潤(rùn)/上年同期總股本) 每股收益增長(zhǎng)率率(%)-343.17742 HYPERLINK /stock/company/sz/000886/27/F70.shtml o 公布財(cái)務(wù)指標(biāo)，根據(jù)公布定期報(bào)告進(jìn)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(zhǎng)率(%)-680 HYPERLINK /stock/company/sz/000886/27/F9.

52、shtml o 公布財(cái)務(wù)指標(biāo)，根據(jù)公布定期報(bào)告進(jìn)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(zhǎng)率(%)-400 HYPERLINK /stock/company/sz/000886/27/F89.shtml o 公布財(cái)務(wù)指標(biāo)，根據(jù)公布年報(bào)進(jìn)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(zhǎng)率(%)-680 HYPERLINK /stock/company/sz/000886/27/F73.shtml o 未分配利潤(rùn)/總股本 每股未分配利潤(rùn)潤(rùn)(元)0.1097 HYPERLINK /stock/company/sz/000886/27/F15.shtml o 可分配利潤(rùn)/總股本 每股可分配利潤(rùn)潤(rùn)(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(zhǎng)長(zhǎng)率(%)-4.21211 HYPERLINK /stock/company/sz/000886/27/F14.shtml o 公布財(cái)務(wù)指標(biāo)，根據(jù)公布定期報(bào)告進(jìn)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(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~/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(fù)債總額*100/總股本 每股負(fù)債比(%)331.45997 HYPERLINK /stock/company/sz/000886/27/F19.shtml o 流動(dòng)資產(chǎn)/流動(dòng)負(fù)債 流動(dòng)比率

56、6.3138 HYPERLINK /stock/company/sz/000886/27/F20.shtml o (流動(dòng)資產(chǎn)-存貨)/流動(dòng)負(fù)債 速動(dòng)比率5.0111 HYPERLINK /stock/company/sz/000886/27/F62.shtml o 經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~*100/流動(dòng)負(fù)債 現(xiàn)金流動(dòng)負(fù)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(dòng)負(fù)債*100/總負(fù)債 流動(dòng)負(fù)債率(%)6.3893 HYPERLINK /stock/company/sz/000886/27/F68.shtml o 負(fù)債總額*100/股東權(quán)益 負(fù)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(bào)：A=90；中報(bào)：A=180；三季報(bào)：A=270；年報(bào)：A=360 存貨周轉(zhuǎn)天(天天)675.29554 HYPERLINK /stock/company/sz/000886/27/F25.shtml o 主營(yíng)業(yè)務(wù)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(yīng)收賬款周轉(zhuǎn)率，一季報(bào)：A=90；中報(bào)：A=180；三季報(bào)：A=270；年報(bào)：A=360 應(yīng)收款周轉(zhuǎn)天(天)990.0999 HYPERLINK /stock/company/sz/000886/27/F24.shtml o 主營(yíng)業(yè)務(wù)收入/(期初應(yīng)收帳款凈額+期末應(yīng)收帳款凈額)/2 應(yīng)收帳款周轉(zhuǎn)率率(倍)0.3636 HYPERLINK /stock/company/sz/000886/27/F55.shtml o 主營(yíng)業(yè)務(wù)成本*100/主營(yíng)業(yè)務(wù)收入 主營(yíng)

59、成本比例(%)59.44666 HYPERLINK /stock/company/sz/000886/27/F56.shtml o 營(yíng)業(yè)費(fèi)用*100/主營(yíng)業(yè)務(wù)收入 營(yíng)業(yè)費(fèi)用比例(%)11.81566 HYPERLINK /stock/company/sz/000886/27/F57.shtml o 管理費(fèi)用*100/主營(yíng)業(yè)務(wù)收入 管理費(fèi)用比例(%)46.17588 HYPERLINK /stock/company/sz/000886/27/F58.shtml o 財(cái)務(wù)費(fèi)用*100/主營(yíng)業(yè)務(wù)收入 財(cái)務(wù)費(fèi)用比例(%)10.64422 HYPERLINK /stock/company/sz/0008

60、86/27/F26.shtml o 主營(yíng)業(yè)務(wù)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(rùn)*100/主營(yíng)業(yè)務(wù)收入 經(jīng)營(yíng)凈利率(%)-24.65001 HYPERLINK /stock/company/sz/000886/27/F28.shtml o 主營(yíng)業(yè)務(wù)利潤(rùn)*100/主營(yíng)業(yè)務(wù)收入 經(jīng)營(yíng)毛利率(%)35.56988 HYPERLINK /stock/company/sz/000886/27/F17.shtml o 利潤(rùn)總額*100/(期初資產(chǎn)總額+期末資產(chǎn)總額