融資租賃行業(yè)財(cái)務(wù)評(píng)價(jià)準(zhǔn)值

1、融資租賃行業(yè)財(cái)務(wù)評(píng)價(jià)準(zhǔn)值2016-05-30 經(jīng)和信融資租賃研究部用于指導(dǎo)租賃業(yè)的投向政策及風(fēng)險(xiǎn)控制。指引所稱“租賃業(yè)”包括國(guó)民經(jīng)濟(jì)行業(yè)分類(lèi)（GB/T4754-2011）中的租賃業(yè)（行業(yè)代碼為L(zhǎng)711）和金融租賃（行業(yè)代碼為J6631），對(duì)應(yīng)銀行現(xiàn)行行業(yè)分類(lèi)中租賃業(yè)和金融業(yè)。其中金融租賃公司是指由銀監(jiān)會(huì)批準(zhǔn)的租賃公司，其他內(nèi)資和外資租賃公司均指由商務(wù)部批準(zhǔn)的租賃公司（下統(tǒng)稱“一般租賃公司”）。融資租賃全行業(yè) 指 標(biāo)優(yōu)秀良好平均警戒線偏差較差一、盈利能力指標(biāo)1股本收益率（%）30.2418.977.804.801.72-4.942毛利率（%）54.2441.5921.2916

2、.9012.515.413總資產(chǎn)收益率（%）18.1510.454.902.800.74-3.304成本費(fèi)用利潤(rùn)率（%）46.0631.3412.488.003.49-3.26二、債務(wù)風(fēng)險(xiǎn)指標(biāo)5資產(chǎn)負(fù)債率（%）28.6639.5158.6164.2069.7479.116流動(dòng)比率2.401.961.261.100.900.637總債務(wù)/EBITDA1.592.846.629.6012.5820.528息稅前利潤(rùn)保障比率26.8911.405.554.503.441.879速動(dòng)比率2.221.851.100.900.760.5510現(xiàn)金債務(wù)總比率0.550.340.160.100.02-0.08

3、三、資金營(yíng)運(yùn)指標(biāo)11總資產(chǎn)周轉(zhuǎn)率（次）1.381.030.800.600.470.4012流動(dòng)資產(chǎn)周轉(zhuǎn)率（次）3.001.821.250.900.600.4613存貨周轉(zhuǎn)率（次）10.846.963.082.101.030.6014應(yīng)收賬款周轉(zhuǎn)率（次）18.1211.315.273.902.621.42四、發(fā)展指標(biāo)15營(yíng)業(yè)收入增長(zhǎng)率（%）28.7718.425.322.00-8.39-21.9316有形凈資產(chǎn)增長(zhǎng)率（%）22.2412.653.702.00-3.08-9.1417總資產(chǎn)增長(zhǎng)率（%）21.8611.971.591.00-6.21-14.7618三年利潤(rùn)平均增長(zhǎng)率（%）28.621

4、4.600.861.00-13.85-27.63 大型融資租賃企業(yè) 指 標(biāo)優(yōu)秀良好平均警戒線偏差較差一、盈利能力指標(biāo)1股本收益率（%）18.1510.054.724.80-0.36-7.892毛利率（%）44.4233.6419.5616.907.394.173總資產(chǎn)收益率（%）13.956.582.772.80-0.75-5.044成本費(fèi)用利潤(rùn)率（%）36.0918.248.478.00-0.46-6.98二、債務(wù)風(fēng)險(xiǎn)指標(biāo)5資產(chǎn)負(fù)債率（%）31.9544.6565.3564.2077.6682.496流動(dòng)比率2.131.731.091.100.780.577總債務(wù)/EBI

5、TDA2.014.5211.089.6016.0526.788息稅前利潤(rùn)保障比率14.538.294.334.502.641.629速動(dòng)比率1.981.651.010.900.640.5110現(xiàn)金債務(wù)總比率0.370.260.130.100.02-0.13三、資金營(yíng)運(yùn)指標(biāo)11總資產(chǎn)周轉(zhuǎn)率（次）1.030.720.530.600.390.3712流動(dòng)資產(chǎn)周轉(zhuǎn)率（次）2.511.500.820.900.440.3913存貨周轉(zhuǎn)率（次）7.613.822.272.100.650.5014應(yīng)收賬款周轉(zhuǎn)率（次）10.026.112.403.901.010.44四、發(fā)展指標(biāo)15營(yíng)業(yè)收入增長(zhǎng)率（%）21.3

6、411.412.552.00-18.06-37.2216有形凈資產(chǎn)增長(zhǎng)率（%）18.1711.361.432.00-5.92-13.6417總資產(chǎn)增長(zhǎng)率（%）19.009.63-0.011.00-11.27-19.0018三年利潤(rùn)平均增長(zhǎng)率（%）16.2610.11-5.541.00-21.48-32.98 中型融資租賃企業(yè) 指 標(biāo)優(yōu)秀良好平均警戒線偏差較差一、盈利能力指標(biāo)1股本收益率（%）25.9117.047.224.801.34-5.222毛利率（%）50.1939.6422.1216.909.745.643總資產(chǎn)收益率（%）17.129.654.742.800.57

7、-2.684成本費(fèi)用利潤(rùn)率（%）48.9829.1515.398.003.29-2.60二、債務(wù)風(fēng)險(xiǎn)指標(biāo)5資產(chǎn)負(fù)債率（%）28.2738.9353.3864.2068.9478.036流動(dòng)比率2.451.971.421.100.920.627總債務(wù)/EBITDA1.733.125.559.6011.8317.188息稅前利潤(rùn)保障比率25.849.424.994.503.272.109速動(dòng)比率2.201.791.240.900.800.5610現(xiàn)金債務(wù)總比率0.600.340.150.100.10-0.08三、資金營(yíng)運(yùn)指標(biāo)11總資產(chǎn)周轉(zhuǎn)率（次）1.321.030.740.600.450.4012

8、流動(dòng)資產(chǎn)周轉(zhuǎn)率（次）2.911.611.160.900.620.4713存貨周轉(zhuǎn)率（次）11.227.673.702.100.910.5914應(yīng)收賬款周轉(zhuǎn)率（次）18.8011.435.403.902.781.18四、發(fā)展指標(biāo)15營(yíng)業(yè)收入增長(zhǎng)率（%）23.8515.515.222.00-8.15-20.6716有形凈資產(chǎn)增長(zhǎng)率（%）21.3913.803.552.00-1.76-7.7317總資產(chǎn)增長(zhǎng)率（%）22.1713.312.081.00-5.74-16.5818三年利潤(rùn)平均增長(zhǎng)率（%）26.1115.733.171.00-12.81-22.28 小型融資租賃企業(yè) 指

9、 標(biāo)優(yōu)秀良好平均警戒線偏差較差一、盈利能力指標(biāo)1股本收益率（%）38.2223.1111.424.802.56-1.472毛利率（%）56.0848.0123.4716.9016.888.473總資產(chǎn)收益率（%）21.2214.919.062.801.33-1.494成本費(fèi)用利潤(rùn)率（%）53.1241.7017.968.007.021.11二、債務(wù)風(fēng)險(xiǎn)指標(biāo)5資產(chǎn)負(fù)債率（%）27.1834.6350.4364.2062.7673.796流動(dòng)比率2.532.031.531.101.000.787總債務(wù)/EBITDA1.071.433.829.608.2010.958息稅前利潤(rùn)保障比率29.6414.499.194.505.042.739速動(dòng)比率2.381.981.410.900.960.6210現(xiàn)金債務(wù)總比率0.860.480.190.100.210.05三、資金營(yíng)運(yùn)指標(biāo)11總資產(chǎn)周轉(zhuǎn)率（次）1.961.130.940.600.560.4312流動(dòng)資產(chǎn)周轉(zhuǎn)率（次）3.402.191.610.900.790.5813存貨周轉(zhuǎn)率（次）12.2510.275.922.101.460.9914應(yīng)收賬款周轉(zhuǎn)率（次）21.2813.907.453.903.001.79四、發(fā)展指標(biāo)15營(yíng)業(yè)收入增長(zhǎng)率（%）36.1