財(cái)務(wù)報(bào)表分析實(shí)例

1、東東方方明明珠珠報(bào)報(bào)表表類類型型：合合并并報(bào)報(bào)表表200320042005資資產(chǎn)產(chǎn)負(fù)負(fù)債債表表流動(dòng)資產(chǎn)： 貨幣資金(元)218,097,254.80318,686,794.32401,350,955.82 結(jié)算備付金(元) 拆出資金(元) 交易性金融資產(chǎn)(元) 應(yīng)收票據(jù)(元) 應(yīng)收賬款(元)17,351,789.2826,089,114.5018,785,860.34 預(yù)付款項(xiàng)(元)8,235,649.463,717,952.4614,022,279.82 應(yīng)收保費(fèi)(元) 應(yīng)收分保賬款(元) 應(yīng)收分保合同準(zhǔn)備金(元) 應(yīng)收利息(元)4,827,275.004,805,835.845,187,0

2、76.30 其他應(yīng)收款(元)45,060,735.7736,901,195.0622,580,194.46 應(yīng)收股利(元) 買入返售金融資產(chǎn)(元) 存貨(元)40,582,763.3995,149,151.25312,414,325.74 其中：消耗性生物資產(chǎn)(元) 一年內(nèi)到期的非流動(dòng)資產(chǎn)(元) 待攤費(fèi)用(元)685,382.7812,000.005,250.00 其他流動(dòng)資產(chǎn)(元) 流動(dòng)資產(chǎn)差額(特殊報(bào)表科目)(元) 流動(dòng)資產(chǎn)差額(合計(jì)平衡項(xiàng)目)(元)001,779,638.10 流動(dòng)資產(chǎn)合計(jì)(元)334,840,850.48485,362,043.43776,125,580.58非流動(dòng)資產(chǎn)

3、： 發(fā)放貸款及墊款(元) 可供出售金融資產(chǎn)(元) 持有至到期投資(元) 長(zhǎng)期應(yīng)收款(元) 長(zhǎng)期股權(quán)投資(元)1,262,906,315.521,098,336,824.401,185,832,884.98 投資性房地產(chǎn)(元) 固定資產(chǎn)(元)1,342,174,389.482,511,211,451.962,463,142,032.44 在建工程(元)33,624,548.9617,089,488.8221,490,604.39 工程物資(元)1,329,909.002,813,631.493,205,251.08 固定資產(chǎn)清理(元) 生產(chǎn)性生物資產(chǎn)(元) 油氣資產(chǎn)(元) 無(wú)形資產(chǎn)(元)1,15

4、7,856,263.261,127,680,465.661,093,879,576.35 開(kāi)發(fā)支出(元) 商譽(yù)(元) 長(zhǎng)期待攤費(fèi)用(元)7,555,096.152,083,520.011,056,553.71 遞延所得稅資產(chǎn)(元) 其他非流動(dòng)資產(chǎn)(元) 非流動(dòng)資產(chǎn)差額(特殊報(bào)表科目)(元) 非流動(dòng)資產(chǎn)差額(合計(jì)平衡項(xiàng)目)(元)350,374,000.00351,374,000.00351,374,000.00 非流動(dòng)資產(chǎn)合計(jì)(元)4,155,820,522.375,110,589,382.345,119,980,902.95資產(chǎn)差額(特殊報(bào)表科目)(元)資產(chǎn)差額(合計(jì)平衡項(xiàng)目)(元)000資產(chǎn)

5、總計(jì)(元)4,490,661,372.855,595,951,425.775,896,106,483.53流動(dòng)負(fù)債： 短期借款(元)995,223,000.001,214,000,000.001,127,000,000.00 向中央銀行借款(元) 吸收存款及同業(yè)存放(元) 拆入資金(元) 交易性金融負(fù)債(元) 應(yīng)付票據(jù)(元) 應(yīng)付賬款(元)131,668,623.74252,481,894.41229,105,987.73 預(yù)收款項(xiàng)(元)75,319,961.77118,429,552.99156,290,474.07 賣出回購(gòu)金融資產(chǎn)款(元) 應(yīng)付手續(xù)費(fèi)及傭金(元) 應(yīng)付職工薪酬(元)3,5

6、69,683.137,666,454.456,751,412.31 應(yīng)交稅費(fèi)(元)4,345,363.6017,866,682.4129,898,715.17 應(yīng)付利息(元) 應(yīng)付股利(元)9,191,120.2410,830,395.2110,160,351.03 其他應(yīng)付款(元)33,201,219.82166,427,982.77196,382,293.35 應(yīng)付分保賬款(元) 保險(xiǎn)合同準(zhǔn)備金(元) 代理買賣證券款(元) 代理承銷證券款(元) 一年內(nèi)到期的非流動(dòng)負(fù)債(元)30,000,000.00 預(yù)提費(fèi)用(元)5,042,249.00 遞延收益-流動(dòng)負(fù)債(元) 應(yīng)付短期債券(元) 其他

7、流動(dòng)負(fù)債(元) 流動(dòng)負(fù)債差額(特殊報(bào)表科目)(元) 流動(dòng)負(fù)債差額(合計(jì)平衡項(xiàng)目)(元)000 流動(dòng)負(fù)債合計(jì)(元)1,257,561,221.301,787,702,962.241,785,589,233.66非流動(dòng)負(fù)債： 長(zhǎng)期借款(元)45,737,472.00 應(yīng)付債券(元) 長(zhǎng)期應(yīng)付款(元) 專項(xiàng)應(yīng)付款(元) 預(yù)計(jì)負(fù)債(元) 遞延所得稅負(fù)債(元) 遞延收益-非流動(dòng)負(fù)債(元) 其他非流動(dòng)負(fù)債(元) 非流動(dòng)負(fù)債差額(特殊報(bào)表科目)(元) 非流動(dòng)負(fù)債差額(合計(jì)平衡項(xiàng)目)(元)0 非流動(dòng)負(fù)債合計(jì)(元)45,737,472.00 負(fù)債差額(特殊報(bào)表科目)(元) 負(fù)債差額(合計(jì)平衡項(xiàng)目)(元)000

8、負(fù)債合計(jì)(元)1,303,298,693.301,787,702,962.241,785,589,233.66所有者權(quán)益(或股東權(quán)益)： 實(shí)收資本(或股本)(元)963,240,198.00963,240,198.00963,240,198.00 資本公積金(元)1,500,036,449.921,500,060,932.011,517,435,622.96 減：庫(kù)存股(元) 盈余公積金(元)456,452,949.36582,751,283.94714,316,395.19 一般風(fēng)險(xiǎn)準(zhǔn)備(元) 未分配利潤(rùn)(元)213,375,086.65198,255,623.44278,114,822.7

9、1 外幣報(bào)表折算差額(元) 未確認(rèn)的投資損失(元) 少數(shù)股東權(quán)益(元)54,257,995.62563,940,426.14637,410,211.01 股東權(quán)益差額(特殊報(bào)表科目)(元) 股權(quán)權(quán)益差額(合計(jì)平衡項(xiàng)目)(元)000 歸屬于母公司所有者權(quán)益合計(jì)(元)3,133,104,683.933,244,308,037.393,473,107,038.86 所有者權(quán)益合計(jì)(元)3,187,362,679.553,808,248,463.534,110,517,249.87負(fù)債及股東權(quán)益差額(特殊報(bào)表項(xiàng)目)(元)負(fù)債及股東權(quán)益差額(合計(jì)平衡項(xiàng)目)(元)000負(fù)債和所有者權(quán)益總計(jì)(元)4,490

10、,661,372.855,595,951,425.775,896,106,483.53數(shù)據(jù)來(lái)源wind調(diào)整計(jì)算值 wind調(diào)整計(jì)算值wind調(diào)整計(jì)算值利利潤(rùn)潤(rùn)表表一、營(yíng)業(yè)總收入(元)780,790,360.971,089,563,961.651,378,302,157.90 營(yíng)業(yè)收入(元)780,790,360.971,089,563,961.651,378,302,157.90 利息收入(元) 已賺保費(fèi)(元) 手續(xù)費(fèi)及傭金收入(元)二、營(yíng)業(yè)總成本(元)532,968,586.51784,167,896.851,020,492,129.63 營(yíng)業(yè)成本(元)365,755,533.77546,2

11、59,872.59755,710,536.59 利息支出(元) 手續(xù)費(fèi)及傭金支出(元) 退保金(元) 賠付支出凈額(元) 提取保險(xiǎn)合同準(zhǔn)備金凈額(元) 保單紅利支出(元) 分保費(fèi)用(元) 營(yíng)業(yè)稅金及附加(元)24,172,999.7636,375,821.2342,102,616.65 銷售費(fèi)用(元)10,292,948.2817,452,980.3522,781,757.69 管理費(fèi)用(元)95,270,309.33138,091,749.97146,534,269.96 財(cái)務(wù)費(fèi)用(元)37,476,795.3745,987,472.7153,362,948.74 資產(chǎn)減值損失(元)三、其他

12、經(jīng)營(yíng)收益(元) 公允價(jià)值變動(dòng)凈收益(元) 投資凈收益(元)41,920,666.6936,338,422.80101,245,678.16 其中：對(duì)聯(lián)營(yíng)企業(yè)和合營(yíng)企業(yè)的投資收益(元) 匯兌凈收益(元) 加：營(yíng)業(yè)利潤(rùn)差額(特殊報(bào)表科目)(元) 營(yíng)業(yè)利潤(rùn)差額(合計(jì)平衡項(xiàng)目)(元)20,479,803.8812,386,430.033,055,972.93四、營(yíng)業(yè)利潤(rùn)(元)310,222,245.03354,120,917.63462,111,679.36 加：營(yíng)業(yè)外收入(元)1,068,753.6455,276,108.69409,268.51 減：營(yíng)業(yè)外支出(元)3,477,833.618,01

13、1,453.724,333,112.49 其中：非流動(dòng)資產(chǎn)處置凈損失(元) 加：利潤(rùn)總額差額(特殊報(bào)表科目)(元) 利潤(rùn)總額差額(合計(jì)平衡項(xiàng)目)(元)5,685,502.627,407,153.28五、利潤(rùn)總額(元)313,498,667.68408,792,725.88458,187,835.38 減：所得稅(元)46,335,872.0461,191,508.1259,706,799.37 加：未確認(rèn)的投資損失(元) 加：凈利潤(rùn)差額(特殊報(bào)表科目)(元) 凈利潤(rùn)差額(合計(jì)平衡項(xiàng)目)(元)00六、凈利潤(rùn)(元)267,162,795.64347,601,217.76398,481,036.01

14、 減：少數(shù)股東損益(元)7,610,117.3430,601,964.6142,567,141.63 歸屬于母公司所有者的凈利潤(rùn)(元)259,552,678.30316,999,253.15355,913,894.38七、每股收益： (一) 基本每股收益(元)0.2710.3290.369 (二) 稀釋每股收益(元)0.2710.3290.369數(shù)據(jù)來(lái)源wind調(diào)整計(jì)算值 wind調(diào)整計(jì)算值wind調(diào)整計(jì)算值現(xiàn)現(xiàn)金金流流量量表表一、經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量： 銷售商品、提供勞務(wù)收到的現(xiàn)金(元)948,126,091.401,142,045,613.491,445,337,018.40 收到的稅費(fèi)

15、返還(元)13,445,998.0729,780,246.3712,026,417.84 收到其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金(元)131,928,402.21178,928,119.1140,952,354.82 經(jīng)營(yíng)活動(dòng)現(xiàn)金流入差額(特殊報(bào)表科目)(元) 經(jīng)營(yíng)活動(dòng)現(xiàn)金流入差額(合計(jì)平衡項(xiàng)目)(元)000 經(jīng)營(yíng)活動(dòng)現(xiàn)金流入小計(jì)(元)1,093,500,491.681,350,753,978.971,498,315,791.06 購(gòu)買商品、接受勞務(wù)支付的現(xiàn)金(元)332,935,745.76408,212,203.55723,722,607.65 支付給職工以及為職工支付的現(xiàn)金(元)81,441,80

16、0.63126,886,089.32124,867,178.68 支付的各項(xiàng)稅費(fèi)(元)82,610,314.05118,178,750.46114,348,926.81 支付其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金(元)130,791,974.80223,855,523.09127,686,569.28 經(jīng)營(yíng)活動(dòng)現(xiàn)金流出差額(特殊報(bào)表科目)(元) 經(jīng)營(yíng)活動(dòng)現(xiàn)金流出差額(合計(jì)平衡項(xiàng)目)(元)000 經(jīng)營(yíng)活動(dòng)現(xiàn)金流出小計(jì)(元)627,779,835.24877,132,566.421,090,625,282.42 經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~差額(合計(jì)平衡項(xiàng)目)(元)000 經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~(元)465,

17、720,656.44473,621,412.55407,690,508.64二、投資活動(dòng)產(chǎn)生的現(xiàn)金流量： 收回投資收到的現(xiàn)金(元)230,831,504.6711,753,139.601,500,000.00 取得投資收益收到的現(xiàn)金(元)90,842,145.8238,989,775.3544,098,722.52 處置固定資產(chǎn)等收回的現(xiàn)金凈額(元)4,521,393.3259,022,007.01154,496.00 處置子公司及其他營(yíng)業(yè)單位收到的現(xiàn)金凈額(元) 收到其他與投資活動(dòng)有關(guān)的現(xiàn)金(元)56,024,773.4720,000,000.00 投資活動(dòng)現(xiàn)金流入差額(特殊報(bào)表科目)(元)

18、 投資活動(dòng)現(xiàn)金流入差額(合計(jì)平衡項(xiàng)目)(元)000 投資活動(dòng)現(xiàn)金流入小計(jì)(元)326,195,043.81165,789,695.4365,753,218.52 購(gòu)建固定資產(chǎn)等支付的現(xiàn)金(元)224,500,475.39445,498,017.51170,207,017.32 投資支付的現(xiàn)金(元)720,035,825.8317,638,408.2419,144,860.00 取得子公司及其他營(yíng)業(yè)單位支付的現(xiàn)金凈額(元) 支付其他與投資活動(dòng)有關(guān)的現(xiàn)金(元)101,490,537.00182,530.785,321,412.39 投資活動(dòng)現(xiàn)金流出差額(特殊報(bào)表科目)(元) 投資活動(dòng)現(xiàn)金流出差額(

19、合計(jì)平衡項(xiàng)目)(元)000 投資活動(dòng)現(xiàn)金流出小計(jì)(元)1,046,026,838.22463,318,956.53194,673,289.71 投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~差額(合計(jì)平衡項(xiàng)目)(元)000 投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~(元)-719,831,794.41-297,529,261.10-128,920,071.19三、籌資活動(dòng)產(chǎn)生的現(xiàn)金流量： 吸收投資收到的現(xiàn)金(元)10,001,283.4061,500,000.00 其中：子公司吸收少數(shù)股東投資收到的現(xiàn)金(元) 取得借款收到的現(xiàn)金(元)1,709,040,000.001,427,000,000.001,372,000,000.00

20、 收到其他與籌資活動(dòng)有關(guān)的現(xiàn)金(元) 發(fā)行債券收到的現(xiàn)金(元) 籌資活動(dòng)現(xiàn)金流入差額(特殊報(bào)表科目)(元) 籌資活動(dòng)現(xiàn)金流入差額(合計(jì)平衡項(xiàng)目)(元)000 籌資活動(dòng)現(xiàn)金流入小計(jì)(元)1,709,040,000.001,437,001,283.401,433,500,000.00 償還債務(wù)支付的現(xiàn)金(元)1,463,817,000.001,253,960,472.001,429,000,000.00 分配股利、利潤(rùn)或償付利息支付的現(xiàn)金(元)119,010,042.47258,542,198.25199,127,398.68 其中：子公司支付給少數(shù)股東的股利、利潤(rùn)(元) 支付其他與籌資活動(dòng)有關(guān)的

21、現(xiàn)金(元) 籌資活動(dòng)現(xiàn)金流出差額(特殊報(bào)表科目)(元) 籌資活動(dòng)現(xiàn)金流出差額(合計(jì)平衡項(xiàng)目)(元)000 籌資活動(dòng)現(xiàn)金流出小計(jì)(元)1,582,827,042.471,512,502,670.251,628,127,398.68 籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~差額(合計(jì)平衡項(xiàng)目)(元)000 籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~(元)126,212,957.53-75,501,386.85-194,627,398.68四、匯率變動(dòng)對(duì)現(xiàn)金的影響(元)-168,077.12-1,225.08-1,478,877.27 直接法-現(xiàn)金及現(xiàn)金等價(jià)物凈增加額差額(特殊報(bào)表科目)(元) 直接法-現(xiàn)金及現(xiàn)金等價(jià)物凈增加額差

22、額(合計(jì)平衡項(xiàng)目)(元)000五、現(xiàn)金及現(xiàn)金等價(jià)物凈增加額(元)-128,066,257.56100,589,539.5282,664,161.50 期初現(xiàn)金及現(xiàn)金等價(jià)物余額(元) 期末現(xiàn)金及現(xiàn)金等價(jià)物余額(元)補(bǔ)充資料： 凈利潤(rùn)(元)267,162,795.64347,601,217.76398,481,036.01 加：資產(chǎn)減值準(zhǔn)備(元)3,293,760.3213,915,834.59-10,329,355.80 固定資產(chǎn)折舊、油氣資產(chǎn)折耗、生產(chǎn)性生物資產(chǎn)折舊(元)70,270,379.84118,523,115.54128,953,194.11 無(wú)形資產(chǎn)攤銷(元)28,695,241.

23、1533,844,669.9833,234,922.81 長(zhǎng)期待攤費(fèi)用攤銷(元)3,915,296.405,471,576.141,234,053.38 待攤費(fèi)用減少(元)-104,385.58673,382.786,750.00 預(yù)提費(fèi)用增加(元)3,994,884.90-5,042,249.00 處置固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)的損失(元)2,523,539.75-52,974,575.72444,992.32 固定資產(chǎn)報(bào)廢損失(元)868,272.903,770,324.09 公允價(jià)值變動(dòng)損失(元) 財(cái)務(wù)費(fèi)用(元)38,736,348.5446,130,406.6249,084,94

24、9.85 投資損失(元)-41,920,666.69-38,375,814.63-101,245,678.16 遞延所得稅資產(chǎn)減少(元) 遞延所得稅負(fù)債增加(元) 存貨的減少(元)-29,801,285.65-54,566,387.86-217,218,166.87 經(jīng)營(yíng)性應(yīng)收項(xiàng)目的減少(元)36,688,435.63-10,043,305.621,277,982.84 經(jīng)營(yíng)性應(yīng)付項(xiàng)目的增加(元)82,266,312.1967,595,269.07119,995,504.06 未確認(rèn)的投資損失(元) 其他(元) 間接法-經(jīng)營(yíng)活動(dòng)現(xiàn)金流量?jī)纛~差額(特殊報(bào)表科目)(元) 間接法-經(jīng)營(yíng)活動(dòng)現(xiàn)金流量?jī)?/p>

25、額差額(合計(jì)平衡項(xiàng)目)(元)000 經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~(元)465,720,656.44473,621,412.55407,690,508.64 債務(wù)轉(zhuǎn)為資本(元) 一年內(nèi)到期的可轉(zhuǎn)換公司債券(元) 融資租入固定資產(chǎn)(元) 現(xiàn)金的期末余額(元)218,097,254.80318,686,794.32401,350,955.82 減：現(xiàn)金的期初余額(元)346,163,512.36218,097,254.80318,686,794.32 加：現(xiàn)金等價(jià)物的期末余額(元) 減：現(xiàn)金等價(jià)物的期初余額(元) 加：間接法-現(xiàn)金凈增加額差額(特殊報(bào)表科目)(元) 間接法-現(xiàn)金凈增加額差額(合計(jì)平衡項(xiàng)

26、目)(元)000 間接法-現(xiàn)金及現(xiàn)金等價(jià)物凈增加額(元)-128,066,257.56100,589,539.5282,664,161.50數(shù)據(jù)來(lái)源wind調(diào)整計(jì)算值 wind調(diào)整計(jì)算值wind調(diào)整計(jì)算值other員工人數(shù)1,656.001,664.001,506.00普通股股份總數(shù)963,240,198.00963,240,198.00963,240,198.00息稅前利潤(rùn)ebit(wind計(jì)算)350,583,609.07453,138,053.15503,147,368.98息稅折舊攤銷前利潤(rùn)ebitda(wind計(jì)算)453,464,526.46610,977,414.81666,56

27、9,539.28200620072008603,508,985.18 2,403,362,411.702,389,403,296.2711,199,450.004,354,710.0054,023,470.3714,950,102.199,784,754.2524,660,619.6432,617,187.1353,827,326.393,314,850.00173,553,101.6182,548,223.8927,586,306.3718,991,670.32172,358.20260,415,820.70202,974,580.731,270,488,063.981,138,468,51

28、7.82 2,747,824,313.843,755,444,457.26458,520,771.66 1,300,485,698.12932,234,089.06808,249,087.16610,231,007.561,032,881,611.621,050,786,290.56 1,061,702,539.65985,500,505.891,568,127,508.66 1,496,064,925.381,469,725,697.6289,918,101.06290,093,035.98958,341,370.697,118,101.904,813,118.235,779,721.231

29、,089,646,802.65 1,055,250,695.651,020,925,685.6710,359,383.895,601,479.164,099,053.8957,152,627.5271,793,571.3077,663,509.541,600,000.001,600,000.001,600,000.005,141,478,675.06 5,897,636,071.036,488,751,245.216,279,947,192.88 8,645,460,384.87 10,244,195,702.47東東方方明明珠珠100,000,000.00276,514,798.56190,

30、322,516.38211,411,984.26184,061,169.91225,883,817.93429,252,706.7030,432,071.7331,603,567.7217,576,554.9052,410,459.3387,871,754.1128,094,134.2841,916,500.0011,852,685.8610,519,976.5710,488,835.65112,497,800.73101,320,764.2760,892,779.391,354,604.001,200,000,000.00 1,200,000,000.002,000,000,000.001,

31、867,768,986.12 1,947,522,396.982,800,988,099.1849,600,171.86167,791,111.39116,720,331.3249,600,171.86167,791,111.39116,720,331.321,917,369,157.98 2,115,313,508.372,917,708,430.501,926,480,396.00 1,991,459,296.003,186,334,874.00514,239,216.58 1,983,133,734.591,696,753,175.64428,040,446.66486,773,320.

32、54524,804,086.81812,001,264.72 1,389,292,551.95622,145,016.15681,816,710.94679,487,973.421,296,450,119.373,680,761,323.96 5,850,658,903.086,030,037,152.604,362,578,034.90 6,530,146,876.507,326,487,271.976,279,947,192.88 8,645,460,384.87 10,244,195,702.47上市公司公布值上市公司公布值 上市公司公布值1,537,375,929.28 1,711,2

33、91,459.391,825,046,114.251,537,375,929.28 1,711,291,459.391,825,046,114.251,085,040,689.17 1,328,132,277.811,418,689,420.22827,352,273.40 1,062,324,346.581,128,165,912.8153,309,190.8444,875,255.4646,965,016.4852,388,916.4025,804,949.8618,571,455.14111,358,451.98158,958,248.05157,056,386.5939,778,555

34、.6936,771,275.1469,031,832.13853,300.86-601,797.28-1,101,182.933,865,800.00-6,770,835.0080,358,075.26403,122,172.06183,979,782.55532,693,315.37790,147,153.64583,565,641.5818,226,601.589,148,420.3110,712,073.602,057,696.901,837,921.391,459,922.29548,862,220.05797,457,652.56592,817,792.8986,064,648.13

35、127,689,874.32102,838,864.66462,797,571.92669,767,778.24489,978,928.2339,146,760.4232,776,769.4343,840,849.36423,650,811.50636,991,008.81446,138,078.870.220.3310.140.220.3310.14上市公司公布值上市公司公布值 上市公司公布值1,583,296,501.14 1,842,169,185.972,116,629,806.1912,036,937.3916,969,260.9918,608,302.2247,997,769.59

36、64,976,882.94138,681,223.381,643,331,208.12 1,924,115,329.902,273,919,331.79572,658,733.48957,252,283.671,101,637,559.14114,060,118.07152,085,621.75187,262,137.09136,530,841.55168,348,541.20229,127,432.79248,453,672.2997,270,717.26154,098,560.251,071,703,365.39 1,374,957,163.881,672,125,689.27571,62

37、7,842.73549,158,166.02601,793,642.52274,345,675.70146,861,642.9844,429,294.6136,481,713.07396,507,573.59172,397,874.9215,299,748.50138,900.00647,830.301,215,530.43327,342,667.70543,508,116.57217,474,999.83331,165,181.81299,920,984.321,624,784,882.69124,608,000.0046,222,760.66415,853,070.00455,773,18

38、1.81346,143,744.982,040,637,952.69-128,430,514.11197,364,371.59 -1,823,162,952.8619,911,500.00 1,051,049,953.00606,000,000.001,384,000,000.00 2,362,480,000.001,725,000,000.002,000,000,000.001,403,911,500.00 3,413,529,953.004,331,000,000.001,341,000,000.00 2,310,000,000.003,025,000,000.00303,639,631.

39、0044,896,566.4198,168,290.6837,359,726.9133,085,102.415,074,096.411,644,639,631.00 2,359,970,662.823,123,168,290.68-240,728,131.00 1,053,559,290.181,207,831,709.32-922,929.11-228,401.27-421,514.41201,546,268.51 1,799,853,426.52-13,959,115.43401,962,716.67603,508,985.182,403,362,411.70603,508,985.18

40、2,403,362,411.702,389,403,296.27462,797,571.92669,767,778.24489,978,928.23853,300.86-601,797.28-1,101,182.93138,164,717.86150,336,516.16140,395,255.1434,432,773.7034,396,107.0034,397,368.98386,235.193,911,663.312,181,617.27632,187.221,547,041.46931,807.96945,119.04155,866.19-3,865,800.006,770,835.00

41、40,571,130.8438,447,310.4782,545,086.12-80,358,075.26 -403,122,172.06-183,979,782.55-14,640,943.78-3,516,364.501,546,447.95118,190,939.53695,844.00-695,844.0052,312,795.5915,194,616.78-147,946,927.232,486,753,549.926,987,595.3241,866,661.94-2,669,413,459.9038,823,960.93134,903,370.66-0.02571,627,842

42、.73549,158,166.02601,793,642.52603,508,985.18 2,403,362,411.702,389,403,296.27401,962,716.67603,508,985.182,403,362,411.70201,546,268.51 1,799,853,426.52-13,959,115.43上市公司公布值上市公司公布值 上市公司公布值1,808.001,562.001,589.001,026,480,396.00 1,991,459,296.003,186,334,874.00585,349,778.44834,228,927.70661,849,62

43、5.02758,333,505.19 1,022,873,214.17838,823,866.41東東方方明明珠珠計(jì)計(jì)算算公公式式20042005短短期期償償債債能能力力分分析析指指標(biāo)標(biāo)1.流動(dòng)比率流動(dòng)資產(chǎn)/流動(dòng)負(fù)債0.270.432.速動(dòng)比率（流動(dòng)資產(chǎn)-存貨）/流動(dòng)負(fù)債0.220.263.保守速動(dòng)比率（貨幣資金+交易性金融資產(chǎn)+應(yīng)收賬款凈額）/流動(dòng)負(fù)債0.190.244.現(xiàn)金比率（貨幣資金+交易性金融資產(chǎn)）/流動(dòng)負(fù)債0.180.225.現(xiàn)金即付比率現(xiàn)金類資產(chǎn)/(流動(dòng)負(fù)責(zé)-預(yù)收賬款)0.190.256.貨幣資金比率貨幣資金/流動(dòng)負(fù)債0.180.22資資本本結(jié)結(jié)構(gòu)構(gòu)分分析析指指標(biāo)標(biāo)1.資資產(chǎn)產(chǎn)負(fù)

44、負(fù)債債率率（負(fù)債總額/資產(chǎn)總額）100%31.95%30.28%2.權(quán)益比率（所有者權(quán)益/總資產(chǎn)）100%68.05%69.72%3.權(quán)益乘數(shù)資產(chǎn)總額/所有者權(quán)益1.471.434.產(chǎn)權(quán)比率（負(fù)債/所有者權(quán)益）100%46.94%43.44%5.財(cái)務(wù)杠桿指數(shù)凈資產(chǎn)報(bào)酬率/總資產(chǎn)報(bào)酬率1.131.266.輔助性指標(biāo)固定資產(chǎn)與長(zhǎng)期負(fù)債比率（固定資產(chǎn)/長(zhǎng)期負(fù)債）100%#div/0!#div/0!固定資產(chǎn)與長(zhǎng)期資金比率固定資產(chǎn)/(長(zhǎng)期負(fù)債+股東權(quán)益)100%65.94%59.92%固定資產(chǎn)與權(quán)益比率（固定資產(chǎn)/所有者權(quán)益）100%65.94%59.92%長(zhǎng)長(zhǎng)期期償償債債能能力力分分析析指指標(biāo)標(biāo)1.利

45、息保障倍數(shù)息稅前利潤(rùn)ebit/利息費(fèi)用9.859.432.固定支出保障倍數(shù)（利潤(rùn)總額+固定支出）/固定支出nana3.長(zhǎng)期負(fù)債與營(yíng)運(yùn)資金比率長(zhǎng)期負(fù)債/營(yíng)運(yùn)資金0.000.004.有形凈值債務(wù)率負(fù)債總額/(所有者權(quán)益-無(wú)形資產(chǎn)凈值)66.69%59.19%5.負(fù)債/ebitda比率負(fù)債/ebitda2.932.686.全部資本化比率付息總債務(wù)/（付息總債務(wù)+所有者權(quán)益）0.240.222006200720080.611.411.340.471.310.890.351.250.860.321.240.850.361.401.010.321.230.8530.53%24.47%28.48%69.47

46、%75.53%71.52%1.441.321.4043.95%32.39%39.82%1.211.151.133161.54%891.62%1259.19%35.54%22.34%19.75%35.94%22.91%20.06%14.7222.699.59nanana-0.070.210.1258.58%38.64%46.27%2.532.073.480.000.020.00東東方方明明珠珠計(jì)計(jì)算算公公式式20042005資資產(chǎn)產(chǎn)運(yùn)運(yùn)用用效效率率分分析析指指標(biāo)標(biāo)1.總總資資產(chǎn)產(chǎn)周周轉(zhuǎn)轉(zhuǎn)率率（次次數(shù)數(shù)）銷售收入/總資產(chǎn)平均值0.220.242.流流動(dòng)動(dòng)資資產(chǎn)產(chǎn)周周轉(zhuǎn)轉(zhuǎn)率率銷售收入/流動(dòng)資產(chǎn)平均值

47、2.662.193.固固定定資資產(chǎn)產(chǎn)周周轉(zhuǎn)轉(zhuǎn)率率銷售收入/固定資產(chǎn)平均值0.570.554.應(yīng)應(yīng)收收賬賬款款周周轉(zhuǎn)轉(zhuǎn)率率銷售收入/應(yīng)收賬款平均值50.1661.435.存貨周轉(zhuǎn)率銷售成本/存貨余額平均值8.053.716.輔助性指標(biāo)營(yíng)運(yùn)資金周轉(zhuǎn)率銷售收入/營(yíng)運(yùn)資金平均值3.351.23現(xiàn)金周轉(zhuǎn)率銷售收入/現(xiàn)金平均余額4.063.83原材料周轉(zhuǎn)率耗用原材料成本/原材料存貨平均余額nana在產(chǎn)品周轉(zhuǎn)率制造成本/在產(chǎn)品存貨平均余額nana產(chǎn)成品周轉(zhuǎn)率銷售成本/產(chǎn)成品存貨平均余額nana資資金金運(yùn)運(yùn)用用效效率率分分析析指指標(biāo)標(biāo)1.總負(fù)債周轉(zhuǎn)率銷售收入/平均負(fù)債總額0.700.772.所有者權(quán)益周轉(zhuǎn)率銷

48、售收入/平均所有者權(quán)益總額0.310.353.應(yīng)付賬款周轉(zhuǎn)率銷售成本/平均應(yīng)付賬款余額2.843.14營(yíng)營(yíng)業(yè)業(yè)周周期期和和現(xiàn)現(xiàn)金金營(yíng)營(yíng)業(yè)業(yè)周周期期1.營(yíng)業(yè)周期存貨周轉(zhuǎn)天數(shù)+應(yīng)收賬款周轉(zhuǎn)天數(shù)521032.現(xiàn)金營(yíng)業(yè)周期存貨周轉(zhuǎn)天數(shù)+應(yīng)收賬款周轉(zhuǎn)天數(shù)-應(yīng)付賬款周轉(zhuǎn)天數(shù)-75-122006200720080.250.230.191.610.880.560.761.121.2342.2349.62147.572.894.591.531.241.441.333.061.140.76nanananananananana0.830.850.730.360.310.263.274.555.62133862382

49、37173東東方方明明珠珠東東方方明明珠珠計(jì)計(jì)算算公公式式2004銷銷售售獲獲利利能能力力能能力力分分析析指指標(biāo)標(biāo)1.銷銷售售凈凈利利率率（凈利潤(rùn)/銷售收入）100%31.90%2.銷售毛利率（銷售毛利/銷售收入）100%49.86%3.主營(yíng)業(yè)務(wù)利潤(rùn)率（主營(yíng)業(yè)務(wù)利潤(rùn)/銷售收入）100%46.53%4.營(yíng)業(yè)利潤(rùn)率（營(yíng)業(yè)利潤(rùn)/銷售收入）100%32.50%5.銷售利潤(rùn)率（利潤(rùn)總額/銷售收入）100%37.52%6.輔助性指標(biāo)銷售成本率（銷售成本/銷售收入）100%50.14%銷銷售售費(fèi)費(fèi)用用率率(銷售費(fèi)用+管理費(fèi)用+財(cái)務(wù)費(fèi)用)/銷售收入100%18.50%成成本本費(fèi)費(fèi)用用獲獲利利能能力力能能力力分

50、分析析指指標(biāo)標(biāo)1.成本費(fèi)用利潤(rùn)率(利潤(rùn)總額/成本費(fèi)用總額)100%54.67%2.主營(yíng)業(yè)務(wù)成本毛利率(毛利/主營(yíng)業(yè)務(wù)成本)100%99.46%3.主營(yíng)業(yè)務(wù)成本利潤(rùn)率(主營(yíng)業(yè)務(wù)利潤(rùn)/主營(yíng)業(yè)務(wù)成本)100%92.80%4.稅前成本利潤(rùn)率(利潤(rùn)總額/稅前成本)100%51.60%5.稅后成本利潤(rùn)率(凈利潤(rùn)/稅后成本)100%28.94%200520062007200828.91%30.10%39.14%26.85%45.17%46.18%37.92%38.18%42.12%42.72%35.30%35.61%33.53%34.65%46.17%31.98%33.24%35.70%46.60%32.4

51、8%54.83%53.82%62.08%61.82%16.16%13.24%12.95%13.41%46.83%53.24%62.11%43.18%82.38%85.82%61.09%61.77%76.81%79.38%56.87%57.61%44.71%50.53%59.93%41.71%26.87%28.30%31.47%24.33%東東方方明明珠珠東東方方明明珠珠計(jì)計(jì)算算公公式式2004現(xiàn)現(xiàn)金金償償債債能能力力分分析析1.現(xiàn)金債務(wù)總額比率（經(jīng)營(yíng)活動(dòng)現(xiàn)金凈流量/負(fù)債總額）100%26.49%2.現(xiàn)金流動(dòng)負(fù)債比率（經(jīng)營(yíng)活動(dòng)現(xiàn)金凈流量/流動(dòng)負(fù)債）100%26.49%3.現(xiàn)金到期負(fù)債比率（經(jīng)營(yíng)活

52、動(dòng)現(xiàn)金凈流量/本期到期債務(wù)）100%26.49%4.現(xiàn)金利息保障倍數(shù)（經(jīng)營(yíng)活動(dòng)現(xiàn)金凈流量+收到利息）/支付利息na5.現(xiàn)金即付比率（期末現(xiàn)金+現(xiàn)金等價(jià)物）/（流動(dòng)負(fù)債-預(yù)收款項(xiàng)-預(yù)提費(fèi)用-6個(gè)月以上短期借款）100%0.00%6.（總）負(fù)債償還期（負(fù)債總額/經(jīng)營(yíng)活動(dòng)現(xiàn)金凈流量）3651377.71經(jīng)經(jīng)營(yíng)營(yíng)獲獲現(xiàn)現(xiàn)能能力力分分析析一一、盈盈利利獲獲現(xiàn)現(xiàn)能能力力指指標(biāo)標(biāo)1.銷銷售售現(xiàn)現(xiàn)金金比比率率（經(jīng)營(yíng)活動(dòng)現(xiàn)金凈流量/銷售收入）100%43.47%2.現(xiàn)金凈利潤(rùn)率（經(jīng)營(yíng)活動(dòng)現(xiàn)金凈流量/凈利潤(rùn)）100%136.25%3.現(xiàn)金營(yíng)業(yè)利潤(rùn)率（經(jīng)營(yíng)活動(dòng)現(xiàn)金凈流量/營(yíng)業(yè)利潤(rùn)）100%133.75%4.現(xiàn)金利潤(rùn)

53、總額比率（經(jīng)營(yíng)活動(dòng)現(xiàn)金凈流量/利潤(rùn)總額）100%115.86%5.銷售質(zhì)量比率（來(lái)自銷售的現(xiàn)金收入/銷售收入）100%104.82%6.投資收益收現(xiàn)比率（來(lái)自投資收益的現(xiàn)金流入量/投資收益）100%107.30%二二、投投資資獲獲現(xiàn)現(xiàn)能能力力指指標(biāo)標(biāo)1.總資產(chǎn)凈現(xiàn)率（經(jīng)營(yíng)活動(dòng)現(xiàn)金凈流量/平均總資產(chǎn)）100%9.39%2.凈資產(chǎn)凈現(xiàn)率（經(jīng)營(yíng)活動(dòng)現(xiàn)金凈流量/平均凈資產(chǎn)）100%13.54%三三、現(xiàn)現(xiàn)金金獲獲現(xiàn)現(xiàn)能能力力指指標(biāo)標(biāo)1.經(jīng)營(yíng)支出收現(xiàn)率（經(jīng)營(yíng)活動(dòng)現(xiàn)金凈流量/經(jīng)營(yíng)活動(dòng)現(xiàn)金支出）100%54.00%2.現(xiàn)金凈收益比率（經(jīng)營(yíng)活動(dòng)現(xiàn)金凈流量/經(jīng)營(yíng)活動(dòng)凈收益）100%58.57%現(xiàn)現(xiàn)金金獲獲現(xiàn)現(xiàn)能能

54、力力分分析析1.經(jīng)營(yíng)現(xiàn)金流量?jī)衾剩▋衾麧?rùn)/經(jīng)營(yíng)活動(dòng)現(xiàn)金凈流量)100%73.39%2.經(jīng)營(yíng)現(xiàn)金流出凈利率（凈利潤(rùn)/經(jīng)營(yíng)活動(dòng)現(xiàn)金流出總額)100%39.63%3.現(xiàn)金流量?jī)衾剩▋衾麧?rùn)/現(xiàn)金及現(xiàn)金等價(jià)物凈增加額)100%345.56%財(cái)財(cái)務(wù)務(wù)彈彈性性分分析析1.現(xiàn)金滿足內(nèi)部需要率（近五年經(jīng)營(yíng)活動(dòng)現(xiàn)金凈流量/近五年資本性支出+存貨增加+現(xiàn)金股利）100%na2.現(xiàn)金在投資比率（經(jīng)營(yíng)活動(dòng)現(xiàn)金凈流量/資本性支出）100%31.31%3.現(xiàn)金流量充足率（經(jīng)營(yíng)活動(dòng)現(xiàn)金凈流量/長(zhǎng)期負(fù)債償還額+資本支出+股利支付）100%na4.固定資產(chǎn)再投資率（購(gòu)置固定資產(chǎn)支出總額/經(jīng)營(yíng)活動(dòng)現(xiàn)金凈流量）100%-149.

55、73%5.投資活動(dòng)融資比率投資活動(dòng)現(xiàn)金凈流量/(經(jīng)營(yíng)活動(dòng)現(xiàn)金凈流量+籌資活動(dòng)現(xiàn)金凈流量)100%-74.73%6.現(xiàn)金流量滿足投資比率（經(jīng)營(yíng)活動(dòng)現(xiàn)金凈流量/投資活動(dòng)現(xiàn)金凈流量）100%-159.18%200520062007200822.83%29.81%25.96%20.63%22.83%30.60%28.20%21.49%22.83%30.60%28.20%21.49%nananana0.00%37.93%145.03%92.27%1598.611224.291405.951769.6529.58%37.18%32.09%32.97%102.31%123.52%81.99%122.82%8

56、8.22%107.31%69.50%103.12%88.98%104.15%68.86%101.51%104.86%102.99%107.65%115.98%43.56%45.40%98.36%93.70%7.10%9.39%7.36%6.37%10.30%13.49%10.08%8.69%37.38%53.34%39.94%35.99%44.68%53.91%47.13%56.96%97.74%80.96%121.96%81.42%36.54%43.18%48.71%29.30%482.05%229.62%37.21%-3510.10%nananana25.04%34.76%23.27%19

57、.27%nananana-132.03%-257.86%151.96%-89.12%-60.51%-38.81%12.31%-100.75%-316.24%-445.09%278.25%-33.01%東東方方明明珠珠東東方方明明珠珠計(jì)計(jì)算算公公式式20042005投投資資報(bào)報(bào)酬酬能能力力指指標(biāo)標(biāo)1.總總資資產(chǎn)產(chǎn)報(bào)報(bào)酬酬率率(roa)（收益總額/平均資產(chǎn)總額）100%8.11%7.97%2.凈凈資資產(chǎn)產(chǎn)報(bào)報(bào)酬酬率率(roe)（凈利潤(rùn)/平均凈資產(chǎn)總額）100%9.13%10.06%3.長(zhǎng)期資本報(bào)酬率(利潤(rùn)總額+長(zhǎng)期負(fù)債利息)/平均長(zhǎng)期資本100%nana4.資本金報(bào)酬率（凈利潤(rùn)/平均實(shí)收資本總額）

58、100%28.22%32.35%5.投投資資收收益益率率（投資收益/平均對(duì)外投資總額）100%3.08%8.86%2006200720089.02%10.69%6.28%10.92%12.30%7.07%nanana26.88%53.46%18.96%6.55%25.28%9.46%東東方方明明珠珠東東方方明明珠珠計(jì)計(jì)算算公公式式20032004每每股股指指標(biāo)標(biāo)分分析析1.每股收益（eps）凈收益/發(fā)行在外普通股股數(shù)0.3292.每股凈資產(chǎn)年末股東權(quán)益/年末普通股股份總數(shù)3.953.每股股利普通股股利總額/年末發(fā)行在外的普通股股數(shù)4.每股經(jīng)營(yíng)活動(dòng)現(xiàn)金流量（經(jīng)營(yíng)活動(dòng)現(xiàn)金凈流量-優(yōu)先股股利）/發(fā)行

59、在外普通股總數(shù)0.495.每股未分配利潤(rùn)未分配利潤(rùn)/發(fā)行在外普通股總數(shù)0.21市市價(jià)價(jià)指指標(biāo)標(biāo)分分析析1.市盈率普通股每股市價(jià)/普通股每股收益na2.盈余報(bào)酬率普通股每股收益/普通股每股市價(jià)na3.本利比普通股每股市價(jià)/普通股每股股利na4.股利報(bào)酬率普通股每股股利/普通股每股市價(jià)na5.市凈率普通股每股市價(jià)/普通股每股凈資產(chǎn)na股股利利分分配配指指標(biāo)標(biāo)分分析析1.股利支付率普通股每股股利/普通股每股收益na2.股利保障倍數(shù)可支付普通股股利的利潤(rùn)/普通股股利na3.現(xiàn)金股利保障倍數(shù)經(jīng)營(yíng)活動(dòng)現(xiàn)金凈流量/普通股股利na4.留存盈余比率（凈利潤(rùn)-全部股利）/凈利潤(rùn)100%na200520062007

60、20080.3690.220.3310.144.274.253.282.300.420.560.280.190.290.790.700.20nananananananananananananananananananananananananananananananananananana東東方方明明珠珠東東方方明明珠珠計(jì)計(jì)算算公公式式2004資資本本（凈凈資資產(chǎn)產(chǎn)）增增長(zhǎng)長(zhǎng)分分析析1.資資本本積積累累率率（本年凈資產(chǎn)增長(zhǎng)額/年初凈資產(chǎn)額）100%19.48%2.資資本本保保值值增增值值率率年末凈資產(chǎn)總額/年初凈資產(chǎn)額1.1947960893.三年資本平均增長(zhǎng)率3(年末凈資產(chǎn)總額/三年前年末凈資產(chǎn)總