深圳拓邦股份有限公司2018年度財(cái)務(wù)報(bào)表分析報(bào)告

1、深圳拓邦股份有限公司2018年度財(cái)務(wù)報(bào)表分析報(bào)告本報(bào)告以上市公司2016-2018年度財(cái)務(wù)報(bào)表數(shù)據(jù)為分析基礎(chǔ) 包括資產(chǎn)負(fù)債表、利潤(rùn)表、現(xiàn)金流量表和所有者權(quán)益變動(dòng)表水平、垂直分析財(cái)務(wù)指標(biāo)盈利能力、償債能力、營(yíng)運(yùn)能力、發(fā)展成長(zhǎng)能力、杜邦等分析This report is based on the data of financial statements of Listed Companies in 2016-2018.Including horizontal and vertical analysis of SOFP, profit statement, cash flow statement a

2、nd owner's equity statementFinancial Indicators Profit, Debt Payment, Operations, Development, DuPont, etc.目錄CONTENTS1 財(cái)務(wù)報(bào)表數(shù)據(jù)4.2 杜邦分析圖151.1 資產(chǎn)負(fù)債表 11 Financial Statement Data1.2 禾1J潤(rùn)表2Blance Sheets 11.3 現(xiàn)金流量表 3Income Sheets 21.4 所有者權(quán)益變動(dòng)表 4Cash Flow Sheets 32 會(huì)計(jì)報(bào)表分析Changes in Owner's Equity Sh

3、eets 42.1 資產(chǎn)負(fù)債表分析 52 Analysis of Accounting Statements2.1.1 水平趨勢(shì)分析 5Analysis of Blance Sheets 52.1.2 垂直結(jié)構(gòu)分析 6Horizontal analysis 52.2 利潤(rùn)表分析7Vertical Analysis 62.2.1 水平趨勢(shì)分析 7Analysis of Income Sheets .72.2.2 垂直結(jié)構(gòu)分析8Horizontal analysis 72.3 現(xiàn)金流量表分析9Vertical Analysis 82.3.1 水平趨勢(shì)分析 9Analysis of Cash Flo

4、w Sheets 92.3.2 垂直結(jié)構(gòu)分析10Horizontal analysis 92.4 所有者權(quán)益變動(dòng)表分析 11Vertical Analysis 102.4.1 水平趨勢(shì)分析 11Analysis of Owner's Equity Sheets . 112.4.2 垂直結(jié)構(gòu)分析 11Horizontal analysis 113 財(cái)務(wù)指標(biāo)分析Vertical Analysis 113.1 償債能力分析 123 Financial Index Analysis3.1.1 短期償債能力分析 12Analysis of Solvency123.1.2 長(zhǎng)期償債能力分析 12S

5、hort-term Solvency123.2 營(yíng)運(yùn)能力分析 12Long-term Solvency 123.2.1 流動(dòng)資產(chǎn)周轉(zhuǎn)分析 12Analysis of Operating Capability 123.2.2 固定資產(chǎn)周轉(zhuǎn)分析 13Current Assets123.2.3 總資產(chǎn)周轉(zhuǎn)分析 13Fixed Assets 133.3 盈利能力分析13Total Assets133.3.1 資產(chǎn)經(jīng)營(yíng)盈利能力分析 13Analysis of Profitability 133.3.2 資本經(jīng)營(yíng)盈利能力分析13Profitability of Assets 133.3.3 商品經(jīng)營(yíng)盈利能

6、力分析.14Profitability of Capital 133.3.4 盈利質(zhì)量分析 14Profitability of Goods 143.4 發(fā)展能力分析 14Profit Quality 143.4.1 資產(chǎn)資本成長(zhǎng)分析 14Analysis of Growth Ability143.4.2 營(yíng)業(yè)收益成長(zhǎng)分析 14Capital Asset Growth 143.4.3 每股凈資產(chǎn)分析 15Income Growth144 杜邦分析Net Assets per Share 154.1 杜邦分析表154 Du Pont AnalysisDuPont Analysis TableDu

7、Pont Analysis Chart15151財(cái)務(wù)報(bào)表數(shù)據(jù)1.1 資產(chǎn)負(fù)債表表格1 2016-2018 年度 資產(chǎn)負(fù)債表Table 1 Balance Sheets for 2016-2018項(xiàng)目（萬(wàn)元）2016 年2017 年2018 年貨幣資金35,936.7547,270.3751,162.27交易性金融資產(chǎn)60.1133.874.32應(yīng)收票據(jù)凈額10,812.6116,763.5914,346.72應(yīng)收賬款凈額55,661.8666,625.6892,117.66預(yù)付款項(xiàng)凈額628.941,505.241,370.88其他應(yīng)收款凈額2,579.713,056.982,183.25存貨

8、凈額20,505.9040,631.5149,180.91其他流動(dòng)資產(chǎn)38,715.4613,201.8824,861.64流動(dòng)資產(chǎn)合計(jì)164,901.36189,089.13235,227.64可供出售金融資產(chǎn)凈額6,540.707,260.706,840.70長(zhǎng)期股權(quán)投資凈額360.18352.89334.31投資性房地產(chǎn)凈額-4,291.89固定資產(chǎn)凈額42,283.0848,523.6473,723.20在建工程凈額13,018.3535,482.5727,095.17無(wú)形資產(chǎn)凈額11,925.1212,626.4620,780.20開(kāi)發(fā)支出1,790.354,195.344,186.

9、22商譽(yù)凈額16,108.3116,108.3116,409.00長(zhǎng)期待攤費(fèi)用345.68767.441,772.02遞延所得稅資產(chǎn)3,745.134,907.392,917.12其他非流動(dòng)資產(chǎn)10,508.761,589.381,326.26非流動(dòng)資產(chǎn)合計(jì)106,625.65131,814.14159,676.08資產(chǎn)總計(jì)271,527.00320,903.25394,903.72短期借款260.003,100.0049,100.00應(yīng)付票據(jù)15,351.5927,993.2130,690.59應(yīng)付賬款40,623.6452,100.0265,510.94預(yù)收款項(xiàng)2,440.933,777.

10、753,898.34應(yīng)付職，薪酬6,501.958,387.9610,043.18應(yīng)交稅費(fèi)3,679.614,100.581,238.83其他應(yīng)付款17,409.2712,453.906,209.22一年內(nèi)到期的非流動(dòng)負(fù)債-500.00流動(dòng)負(fù)債合計(jì)86,267.00111,913.42167,191.09長(zhǎng)期借款-500.00-長(zhǎng)期負(fù)債合計(jì)-500.00-遞延所得稅負(fù)債240.58200.24159.89遞延收益-非流動(dòng)負(fù)債935.00844.60916.45非流動(dòng)負(fù)債合計(jì)1,175.581,544.841,076.34負(fù)債合計(jì)87,442.59113,458.26168,267.42實(shí)收資本

11、（或股本）45,380.2867,986.05101,904.66資本公積96,992.2777,026.2642,747.91其中：庫(kù)存股13,802.958,193.884,034.73盈余公積6,611.367,938.029,690.39未分配利潤(rùn)36,212.1849,086.0262,753.70其他綜合收益-15.91-345.25378.95歸屬于母公司所有者權(quán)益合計(jì)171,377.23193,497.22213,440.88少數(shù)股東權(quán)益12,707.1813,947.7813,195.42所有者權(quán)益合計(jì)184,084.42207,445.00226,636.30負(fù)債與所有者權(quán)

12、益總計(jì)271,527.00320,903.25394,903.721.2 利潤(rùn)表表格2 2016-2018 年度 利潤(rùn)表Table 2 Income Sheets for 2016-2018項(xiàng)目（萬(wàn)元）2016 年2017 年2018 年?duì)I業(yè)總收入182,710.27268,256.84340,669.75營(yíng)業(yè)收入182,710.27268,256.84340,669.75營(yíng)業(yè)總成本166,973.92245,682.69316,410.59宮業(yè)成本142,352.83203,968.92272,702.22營(yíng)業(yè)稅金及附加1,083.261,729.732,176.03銷售費(fèi)用6,642.14

13、9,592.0011,168.38管理費(fèi)用17,577.9725,151.6928,895.55財(cái)務(wù)費(fèi)用-2,255.374,034.25-1,256.17資產(chǎn)減值損失1,573.081,206.102,724.58公允價(jià)值艾動(dòng)收益-21.73-26.24-29.54投資收益760.39742.78-243.89其中：對(duì)聯(lián)營(yíng)和合營(yíng)企業(yè)的投資收益-39.82-7.28-18.59其他業(yè)務(wù)利潤(rùn)-2,686.503,271.61營(yíng)業(yè)利潤(rùn)16,475.0025,977.1827,257.32營(yíng)業(yè)外收入1,837.1967.32120.61營(yíng)業(yè)外支出375.95593.67221.67利潤(rùn)總額17,93

14、6.2525,450.8427,156.27所得稅費(fèi)用2,588.292,978.443,480.76凈利潤(rùn)15,347.9622,472.3923,675.51歸屬于母公司所有者的凈利潤(rùn)14,429.3721,001.9322,218.66少數(shù)股東損益918.581,470.461,456.85基本每股收益0.000.000.00稀釋每股收益0.000.000.00其他綜合收益（損失）-15.91-329.34724.19綜合收益總額15,332.0522,143.0624,399.71歸屬于母公司所有者的綜合收益14,413.4620,672.6022,942.85歸屬少數(shù)股東的綜合收益9

15、18.581,470.461,456.851.3 現(xiàn)金流量表表格3 2016-2018 年度現(xiàn)金流量表Table 3 Cash Flow Sheets for 2016-2018項(xiàng)目（萬(wàn)元）2016 年2017 年2018 年銷售商品、提供勞務(wù)收到的現(xiàn)金173,145.36249,893.34323,594.38收到的稅費(fèi)返還8,036.9612,111.1423,218.64收到的其他與經(jīng)營(yíng)活動(dòng)有美的現(xiàn)金2,129.321,967.922,947.66購(gòu)買商品、接受勞務(wù)支付的現(xiàn)金122,337.77179,778.08244,478.19支付給職工以及為職工支付的現(xiàn)金31,316.6444,

16、424.5960,557.86支付的各項(xiàng)稅費(fèi)4,294.818,277.638,148.82支付其他與經(jīng)營(yíng)活動(dòng)有美的現(xiàn)金6,601.9810,812.8612,547.74經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~18,760.4420,679.2424,028.06收回投資收到的現(xiàn)金103,000.0091,660.6048,594.24取得投資收益收到的現(xiàn)金800.22750.06396.20處置長(zhǎng)期資產(chǎn)收回的現(xiàn)金凈額16.08223.3184.38購(gòu)建長(zhǎng)期資產(chǎn)支付的現(xiàn)金31,412.1231,237.2740,723.57投資支付的現(xiàn)金146,775.1666,093.2561,897.28取得其他營(yíng)業(yè)

17、單位支付的現(xiàn)金12,116.07-244.79支付其他與投資活動(dòng)有美的現(xiàn)金-1,140.00378.97投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~-86,487.04-5,836.55-54,169.79吸收投資收到的現(xiàn)金60,329.74564.96-吸收權(quán)益性投資收到的現(xiàn)金60,329.74564.96-取得借款收到的現(xiàn)金-3,600.0063,900.00收到其他與籌資活動(dòng)有美的現(xiàn)金4,832.875,508.774,043.79償還債務(wù)支付的現(xiàn)金-260.0017,900.00分配股利.利潤(rùn)或利息支付的現(xiàn)金4,522.736,915.9010,262.51其中：子公司支付給少數(shù)股東的現(xiàn)金-52.662

18、,208.84支付其他與籌資活動(dòng)有美的現(xiàn)金5,552.364,159.188,815.90籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~55,087.52-1,661.3430,965.38匯率艾動(dòng)對(duì)現(xiàn)金的影響1,180.81-1,476.58940.62現(xiàn)金及現(xiàn)金等價(jià)物凈增加額-11,458.2611,704.771,764.27期初現(xiàn)金及現(xiàn)金等價(jià)物余額40,965.6429,507.3741,212.14期末現(xiàn)金及現(xiàn)金等價(jià)物余額29,507.3741,212.1442,976.411.4所有者權(quán)益變動(dòng)表表格4 2016-2018年度所有者權(quán)益變動(dòng)表Table 4 Changes in Owner's

19、Equity Sheets For 2016-2018項(xiàng)目（萬(wàn)元）2016 年2017 年2018 年上期期末余額97,222.98184,084.42207,445.00本期期初余額97,222.98184,084.42207,445.00本期增減文動(dòng)金額86,861.4423,360.5719,191.30綜合收益總額15,332.0522,143.0624,399.71所有者投入和減少資本71,577.211,289.39161.91股份支付金額2,502.651,519.25732.14和投資相關(guān)的其他項(xiàng)目-229.86-570.24利潤(rùn)分配-4,522.73-6,801.44-9,0

20、07.44對(duì)股東的分配-4,522.73-6,801.44-9,007.44其他4,474.926,729.563,637.13期末余額184,084.42207,445.00226,636.302會(huì)計(jì)報(bào)表分析2.1 資產(chǎn)負(fù)債表分析2.1.1 水平趨勢(shì)分析表格5 2018年度水平分析Table 5 Horizontal Analysis In 2018項(xiàng)目（萬(wàn)元）2017 年2018 年變動(dòng)額變動(dòng)比影響總資產(chǎn)貨幣資金47,270.3751,162.273,891.898.23%1.21%交易性金融資產(chǎn)33.874.32-29.54-87.23%-0.01%應(yīng)收票據(jù)凈額16,763.5914,3

21、46.72-2,416.88-14.42%-0.75%應(yīng)收賬款凈額66,625.6892,117.6625,491.9838.26%7.94%預(yù)付款項(xiàng)凈額1,505.241,370.88-134.36-8.93%-0.04%其他應(yīng)收款凈額3,056.982,183.25-873.73-28.58%-0.27%存貨凈額40,631.5149,180.918,549.4021.04%2.66%其他流動(dòng)資產(chǎn)13,201.8824,861.6411,659.7788.32%3.63%流動(dòng)資產(chǎn)合計(jì)189,089.13235,227.6446,138.5224.40%14.38%可供出售金融資產(chǎn)凈額7,2

22、60.706,840.70-420.00-5.78%-0.13%長(zhǎng)期股權(quán)投資凈額352.89334.31-18.59-5.27%-0.01%投資性房地產(chǎn)凈額-4,291.894,291.890.00%1.34%固定資產(chǎn)凈額48,523.6473,723.2025,199.5551.93%7.85%在建工程凈額35,482.5727,095.17-8,387.40-23.64%-2.61%無(wú)形資產(chǎn)凈額12,626.4620,780.208,153.7464.58%2.54%開(kāi)發(fā)支出4,195.344,186.22-9.12-0.22%0.00%商譽(yù)凈額16,108.3116,409.00300.

23、691.87%0.09%長(zhǎng)期待攤費(fèi)用767.441,772.021,004.57130.90%0.31%遞延所得稅資產(chǎn)4,907.392,917.12-1,990.27-40.56%-0.62%其他非流動(dòng)資產(chǎn)1,589.381,326.26-263.13-16.56%-0.08%非流動(dòng)資產(chǎn)合計(jì)131,814.14159,676.0827,861.9421.14%8.68%資產(chǎn)總計(jì)320,903.25394,903.7274,000.4723.06%23.06%短期借款3,100.0049,100.0046,000.001483.87%14.33%應(yīng)付票據(jù)27,993.2130,690.592,

24、697.389.64%0.84%應(yīng)付賬款52,100.0265,510.9413,410.9225.74%4.18%預(yù)收款項(xiàng)3,777.753,898.34120.593.19%0.04%應(yīng)付職工薪酬8,387.9610,043.181,655.2219.73%0.52%應(yīng)交稅費(fèi)4,100.581,238.83-2,861.76-69.79%-0.89%其他應(yīng)付款12,453.906,209.22-6,244.69-50.14%-1.95%一年內(nèi)到期的非流動(dòng)負(fù)債-500.00500.000.00%0.16%流動(dòng)負(fù)債合計(jì)111,913.42167,191.0955,277.6749.39%17.

25、23%長(zhǎng)期借款500.00-500.00-100.00%-0.16%長(zhǎng)期負(fù)債合計(jì)500.00-500.00-100.00%-0.16%遞延所得稅負(fù)債200.24159.89-40.35-20.15%-0.01%遞延收益-非流動(dòng)負(fù)債844.60916.4571.858.51%0.02%非流動(dòng)負(fù)債合計(jì)1,544.841,076.34-468.50-30.33%-0.15%負(fù)債合計(jì)113,458.26168,267.4254,809.1648.31%17.08%實(shí)收資本（或股本）67,986.05101,904.6633,918.6149.89%10.57%資本公積77,026.2642,747.9

26、1-34,278.35-44.50%-10.68%其中：庫(kù)存股8,193.884,034.73-4,159.15-50.76%-1.30%盈余公積7,938.029,690.391,752.3722.08%0.55%未分配利潤(rùn)49,086.0262,753.7013,667.6827.84%4.26%其他綜合收益-345.25378.95724.19-209.76%0.23%歸屬于母公司所有者權(quán)益合計(jì)193,497.22213,440.8819,943.6610.31%6.21%少數(shù)股東權(quán)益13,947.7813,195.42-752.35-5.39%-0.23%所有者權(quán)益合計(jì)207,445.

27、00226,636.3019,191.309.25%5.98%負(fù)債與所有者權(quán)益總計(jì)320,903.25394,903.7274,000.4723.06%23.06%2.1.2 垂直結(jié)構(gòu)分析表格6 2018年度垂直分析Table 6 Vertical Analysis In 2018項(xiàng)目（萬(wàn)元）2017 年2018 年變動(dòng)額變動(dòng)比貨幣資金14.7312.96-1.77-12.05%交易性金融資產(chǎn)0.010.00-0.01-89.62%應(yīng)收票據(jù)凈額5.223.63-1.59-30.45%應(yīng)收賬款凈額20.7623.332.5612.35%預(yù)付款項(xiàng)凈額0.470.35-0.12-25.99%其他應(yīng)收

28、款凈額0.950.55-0.40-41.96%存貨凈額12.6612.45-0.21-1.64%其他流動(dòng)資產(chǎn)4.116.302.1853.03%流動(dòng)資產(chǎn)合計(jì)58.9259.570.641.09%可供出售金融資產(chǎn)凈額2.261.73-0.53-23.44%長(zhǎng)期股權(quán)投資凈額0.110.08-0.03-23.02%投資性房地產(chǎn)凈額-1.091.090.00%固定資產(chǎn)凈額15.1218.673.5523.46%在建工程凈額11.066.86-4.20-37.95%無(wú)形資產(chǎn)凈額3.935.261.3333.74%開(kāi)發(fā)支出1.311.06-0.25-18.92%商譽(yù)凈額5.024.16-0.86-17.2

29、2%長(zhǎng)期待攤費(fèi)用0.240.450.2187.63%遞延所得稅資產(chǎn)1.530.74-0.79-51.70%其他非流動(dòng)資產(chǎn)0.500.34-0.16-32.19%非流動(dòng)資產(chǎn)合計(jì)41.0840.43-0.64-1.56%資產(chǎn)總計(jì)100.00100.00-0.00%短期借款0.9712.4311.471187.07%應(yīng)付票據(jù)應(yīng)付賬款8.7216.247.7716.59-0.950.35-10.91%2.18%預(yù)收款項(xiàng)1.180.99-0.19-16.14%應(yīng)付職，薪酬2.612.54-0.07-2.70%應(yīng)交稅費(fèi)1.280.31-0.96-75.45%其他應(yīng)付款3.881.57-2.31-59.49

30、%一年內(nèi)到期的非流動(dòng)負(fù)債-0.130.130.00%流動(dòng)負(fù)債合計(jì)34.8742.347.4621.40%長(zhǎng)期借款0.16-0.16-100.00%長(zhǎng)期負(fù)債合計(jì)0.16-0.16-100.00%遞延所得稅負(fù)債0.060.04-0.02-35.11%遞延收益-非流動(dòng)負(fù)債0.260.23-0.03-11.83%非流動(dòng)負(fù)債合計(jì)0.480.27-0.21-43.38%負(fù)債合計(jì)35.3642.617.2520.52%實(shí)收資本（或股本）21.1925.804.6221.80%資本公積24.0010.82-13.18-54.90%其中：庫(kù)存股2.551.02-1.53-59.99%盈余公積2.472.45-0

31、.02-0.80%未分配利潤(rùn)15.3015.890.593.89%其他綜合收益-0.110.100.20-189.19%口 S npjvrK匚右與癡興60.3054.05-6.25-10.36%歸屬半公口用1句舊權(quán)過(guò)口計(jì)少數(shù)股東權(quán)益4.353.34-1.00-23.12%所有者權(quán)益合計(jì)64.6457.39-7.25-11.22%負(fù)債與所有者權(quán)益總計(jì)100.00100.00-0.00%2.2 利潤(rùn)表分析2.2.1 水平趨勢(shì)分析表格7 2018年度水平分析Table 7 Horizontal Analysis In 2018項(xiàng)目（萬(wàn)元）2017 年2018 年變動(dòng)額變動(dòng)比影響總收入營(yíng)業(yè)總收入268

32、,256.84340,669.7572,412.9126.99%26.99%營(yíng)業(yè)收入268,256.84340,669.7572,412.9126.99%26.99%營(yíng)業(yè)總成本245,682.69316,410.5970,727.9128.79%26.37%營(yíng)業(yè)成本203,968.92272,702.2268,733.3033.70%25.62%營(yíng)業(yè)稅金及附加1,729.732,176.03446.3025.80%0.17%銷售費(fèi)用9,592.0011,168.381,576.3816.43%0.59%管理費(fèi)用25,151.6928,895.553,743.8614.89%1.40%財(cái)務(wù)費(fèi)用4

33、,034.25-1,256.17-5,290.43-131.14%-1.97%資產(chǎn)減值損失1,206.102,724.581,518.49125.90%0.57%公允價(jià)值變動(dòng)收益-26.24-29.54-3.3012.59%0.00%投資收益742.78-243.89-986.68-132.84%-0.37%其中：對(duì)聯(lián)營(yíng)和合營(yíng)企業(yè)的投資收益-7.28-18.59-11.31155.24%0.00%其他業(yè)務(wù)利潤(rùn)2,686.503,271.61585.1221.78%0.22%營(yíng)業(yè)利潤(rùn)25,977.1827,257.321,280.144.93%0.48%營(yíng)業(yè)外收入67.32120.6153.29

34、79.16%0.02%營(yíng)業(yè)外支出593.67221.67-372.00-62.66%-0.14%利潤(rùn)總額25,450.8427,156.271,705.436.70%0.64%所得稅費(fèi)用2,978.443,480.76502.3116.86%0.19%凈利潤(rùn)22,472.3923,675.511,203.125.35%0.45%歸屬于母公司所有者的凈利潤(rùn)21,001.9322,218.661,216.735.79%0.45%少數(shù)股東損益1,470.461,456.85-13.61-0.93%-0.01%基本每股收益0.000.00-0.00-31.25%0.00%稀釋每股收益0.000.00-

35、0.00-29.03%0.00%其他綜合收益（損失）-329.34724.191,053.53-319.90%0.39%綜合收益總額22,143.0624,399.712,256.6510.19%0.84%歸屬于母公司所有者的綜合收益20,672.6022,942.852,270.2610.98%0.85%歸屬少數(shù)股東的綜合收益1,470.461,456.85-13.61-0.93%-0.01%2.2.2 垂直結(jié)構(gòu)分析表格8 2018年度垂直分析Table 8 Vertical Analysis In 2018項(xiàng)目（萬(wàn)元）2017 年2018 年變動(dòng)變動(dòng)比營(yíng)業(yè)總收入100.00100.00-0

36、.00%營(yíng)業(yè)收入100.00100.00-0.00%營(yíng)業(yè)總成本91.5892.881.291.41%宮業(yè)成本76.0380.054.015.28%營(yíng)業(yè)稅金及附加0.640.64-0.01-0.94%銷售費(fèi)用3.583.28-0.30-8.31%管理費(fèi)用9.388.48-0.89-9.53%財(cái)務(wù)費(fèi)用1.50-0.37-1.87-124.52%資產(chǎn)減值損失0.450.800.3577.88%公允價(jià)值艾動(dòng)收益-0.01-0.010.00-11.35%投資收益0.28-0.07-0.35-125.86%其中：對(duì)聯(lián)營(yíng)和合營(yíng)企業(yè)的投資收益-0.00-0.01-0.00100.99%其他業(yè)務(wù)利潤(rùn)1.000.

37、96-0.04-4.11%營(yíng)業(yè)利潤(rùn)9.688.00-1.68-17.38%營(yíng)業(yè)外收入0.030.040.0141.08%營(yíng)業(yè)外支出0.220.07-0.16-70.60%利潤(rùn)總額9.497.97-1.52-15.98%所得稅費(fèi)用1.111.02-0.09-7.98%凈利潤(rùn)8.386.95-1.43-17.04%歸屬于母公司所有者的凈利潤(rùn)7.836.52-1.31-16.69%少數(shù)股東損益0.550.43-0.12-21.98%基本每股收益0.000.00-0.00-45.86%稀釋每股收益0.000.00-0.00-44.12%其他綜合收益（損失）-0.120.210.34-273.15%綜合

38、收益總額8.257.16-1.09-13.23%歸屬于母公司所有者的綜合收益7.716.73-0.97-12.61%歸屬少數(shù)股東的綜合收益0.550.43-0.12-21.98%2.3 現(xiàn)金流量表分析2.3.1 水平趨勢(shì)分析表格9 2018年度水平分析Table 9 Horizontal Analysis In 2018項(xiàng)目（萬(wàn)元）2017 年2018 年變動(dòng)額變動(dòng)比影響期末額銷售商品、提供勞務(wù)收到的現(xiàn)金249,893.34323,594.3873,701.0329.49%178.83%收到的稅費(fèi)返還12,111.1423,218.6411,107.5091.71%26.95%收到的其他與經(jīng)營(yíng)

39、活動(dòng)有關(guān)的現(xiàn)金1,967.922,947.66979.7449.79%2.38%購(gòu)買商品、接受勞務(wù)支付的現(xiàn)金179,778.08244,478.1964,700.1135.99%156.99%支付給職工以及為職工支付的現(xiàn)金44,424.5960,557.8616,133.2836.32%39.15%支付的各項(xiàng)稅費(fèi)8,277.638,148.82-128.81-1.56%-0.31%支付其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金10,812.8612,547.741,734.8816.04%4.21%經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~20,679.2424,028.063,348.8216.19%8.13%收回投資收到的

40、現(xiàn)金91,660.6048,594.24-43,066.36-46.98%-104.50%取得投資收益收到的現(xiàn)金750.06396.20-353.86-47.18%-0.86%處置長(zhǎng)期資產(chǎn)收回的現(xiàn)金凈額223.3184.38-138.94-62.22%-0.34%購(gòu)建長(zhǎng)期資產(chǎn)支付的現(xiàn)金31,237.2740,723.579,486.2930.37%23.02%投資支付的現(xiàn)金66,093.2561,897.28-4,195.97-6.35%-10.18%取得其他營(yíng)業(yè)單位支付的現(xiàn)金-244.79244.790.00%0.59%支付其他與投資活動(dòng)有關(guān)的現(xiàn)金1,140.00378.97-761.03-

41、66.76%-1.85%投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~-5,836.55-54,169.79-48,333.24828.11%-117.28%吸收投資收到的現(xiàn)金564.96-564.96-100.00%-1.37%吸收權(quán)益性投資收到的現(xiàn)金564.96-564.96-100.00%-1.37%取得借款收到的現(xiàn)金3,600.0063,900.0060,300.001675.00%146.32%收到其他與籌資活動(dòng)有關(guān)的現(xiàn)金5,508.774,043.79-1,464.98-26.59%-3.55%償還債務(wù)支付的現(xiàn)金260.0017,900.0017,640.006784.62%42.80%分配股利.利潤(rùn)

42、或利息支付的現(xiàn)金6,915.9010,262.513,346.6148.39%8.12%其中：子公司支付給少數(shù)股東的現(xiàn)金52.662,208.842,156.174094.14%5.23%支付其他與籌資活動(dòng)有關(guān)的現(xiàn)金4,159.188,815.904,656.72111.96%11.30%籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~-1,661.3430,965.3832,626.73-1963.87%79.17%匯率變動(dòng)對(duì)現(xiàn)金的影響-1,476.58940.622,417.20-163.70%5.87%現(xiàn)金及現(xiàn)金等價(jià)物凈增加額11,704.771,764.27-9,940.49-84.93%-24.12%期初

43、現(xiàn)金及現(xiàn)金等價(jià)物余額29,507.3741,212.1411,704.7739.67%28.40%期末現(xiàn)金及現(xiàn)金等價(jià)物余額41,212.1442,976.411,764.274.28%4.28%2.3.2 垂直結(jié)構(gòu)分析表格10 2018年度垂直分析Table 10 Vertical Analysis In 2018項(xiàng)目（萬(wàn)元）2016 年2017 年變動(dòng)變動(dòng)比銷售商品、提供勞務(wù)收到的現(xiàn)金606.36752.96146.6024.18%收到的稅費(fèi)返還29.3954.0324.6483.84%收到的其他與經(jīng)營(yíng)活動(dòng)有美的現(xiàn)金4.786.862.0843.64%購(gòu)買商品、接受勞務(wù)支付的現(xiàn)金436.23

44、568.87132.6430.41%支付給職工以及為職工支付的現(xiàn)金107.79140.9133.1130.72%支付的各項(xiàng)稅費(fèi)20.0918.96-1.12-5.60%支付其他與經(jīng)營(yíng)活動(dòng)有美的現(xiàn)金26.2429.202.9611.28%經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~50.1855.915.7311.42%收回投資收到的現(xiàn)金222.41113.07-109.34-49.16%取得投資收益收到的現(xiàn)金1.820.92-0.90-49.35%處置長(zhǎng)期資產(chǎn)收回的現(xiàn)金凈額0.540.20-0.35-63.77%購(gòu)建長(zhǎng)期資產(chǎn)支付的現(xiàn)金75.8094.7618.9625.02%投資支付的現(xiàn)金160.37144.0

45、3-16.35-10.19%取得其他營(yíng)業(yè)單位支付的現(xiàn)金-0.570.570.00%支付其他與投資活動(dòng)有美的現(xiàn)金2.770.88-1.88-68.12%投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~-14.16-126.05-111.88790.01%吸收投資收到的現(xiàn)金1.37-1.37-100.00%吸收權(quán)益性投資收到的現(xiàn)金1.37-1.37-100.00%取得借款收到的現(xiàn)金8.74148.69139.951602.13%收到其他與籌資活動(dòng)有美的現(xiàn)金13.379.41-3.96-29.61%償還債務(wù)支付的現(xiàn)金0.6341.6541.026501.99%分配股利.利潤(rùn)或利息支付的現(xiàn)金16.7823.887.1042

46、.30%其中：子公司支付給少數(shù)股東的現(xiàn)金0.135.145.013921.96%支付其他與籌資活動(dòng)有美的現(xiàn)金10.0920.5110.42103.26%籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~-4.0372.0576.08-1887.36%匯率艾動(dòng)對(duì)現(xiàn)金的影響-3.582.195.77-161.09%現(xiàn)金及現(xiàn)金等價(jià)物凈增加額28.404.11-24.30-85.55%期初現(xiàn)金及現(xiàn)金等價(jià)物余額71.6095.8924.3033.93%期末現(xiàn)金及現(xiàn)金等價(jià)物余額100.00100.00-0.00%2.4 所有者權(quán)益變動(dòng)表分析2.4.1 水平趨勢(shì)分析表格11 2018年度水平分析Table 11 Horizontal Analysis In 2018項(xiàng)目（萬(wàn)元）2017 年2018 年變動(dòng)額變動(dòng)比影響期末額上期期末余額184,084.42207,445.0023,360.5812.69%11.26%本期期初余額184,084.42207,445.0023,360.5812.69%11.26%本期增減變動(dòng)金額23,360.5719,191.30-4,169.28-17.85%-2.01%綜合收益總額22,143.0624,399.712,256.6510.19%1.09%所有者投入和減少資本1,289.39161.91-1,