案例煙臺萬華（600309）財務情況分析

1、案例：煙臺萬華華財務情況分分析一、企業(yè)基本情情況煙臺萬華聚氨酯酯股份有限公公司(以下簡簡稱“公司”)系經(jīng)山東省省人民政府魯魯政股字11998770 號批準準證書批準，以以煙臺萬華合合成革集團有有限公司為主主發(fā)起人，聯(lián)聯(lián)合煙臺東方方電子信息產(chǎn)產(chǎn)業(yè)集團有限限公司、煙臺臺冰輪股份有有限公司、煙煙臺氨綸集團團有限公司和和紅塔興業(yè)投投資有限公司司，以發(fā)起設設立方式設立立的股份有限限公司。公司司于19988 年12 月16 日日經(jīng)山東省工工商行政管理理局批準注冊冊成立，企業(yè)業(yè)法人營業(yè)執(zhí)執(zhí)照編號為3370000018020004。 公公司及其子公公司(以下簡簡稱“本集團團”)主要從從事聚氨酯及及助劑，異氰氰

2、酸酯(MDDI)及衍生生產(chǎn)品的開發(fā)發(fā)、生產(chǎn)、銷銷售；技術服服務，人員培培訓；批準范范圍內(nèi)的自營營進出口業(yè)務務；許可證范范圍內(nèi)鐵路專專用線經(jīng)營；熱、電、純純水的生產(chǎn)和和供應、熱力力普網(wǎng)建設；開發(fā)、制造造、銷售聚氨氨酯；銷售化化工產(chǎn)品；項項目投資；技技術開發(fā)、技技術培訓等；熱塑性聚氨氨酯彈性體(TPU)、多多元醇的研發(fā)發(fā)、生產(chǎn)、銷銷售，化工原原料及產(chǎn)品的的銷售，化工工新材料的研研究、開發(fā)及及技術服務；碼頭和其他他港口設施經(jīng)經(jīng)營等。 公公司的母公司司為萬華實業(yè)業(yè)集團有限公公司，最終控控股公司為煙煙臺萬華合成成革集團有限限公司。二、財務指標 報告期2009-066-302009-033-312008-

3、122-312008-099-30每股財務數(shù)據(jù) HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=MeiGuShouYi 每股收益(元)0.30210.1150.90770.7273 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=ShouYiZZL 每股收益增長率率(%)-42.95114-49.149961.916810.11177 HYPERLINK /corp/view/

4、vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=SY_KouChu 每股收益-扣除除(元)0.19550.04660.73940.6081 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=MGSY_KC_ZZL 每股收益-扣除除-增長率(%)-59.43114-78.85666-11.0555-5.13266 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?

5、stockid=600309&typecode=SY_JiaQuan 每股收益-加權權(元)10.73 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=MGSY_JQ_ZZL 每股收益-加權權-增長率(%)-43.39662-47.826612.247210.60611 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=SY_KouChuJiaQuan 每股收益-扣除除/加權(元

6、元)0.20.050.740.61 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=MGSY_KC_JQ_ZZL 每股收益-扣除除/加權-增增長率(%)-58.33333-77.27227-10.84334-4.68755 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=WeiFenPeiLiRun 每股未分配利潤潤(元)1.17660.98961.37461.289 HYPE

7、RLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=KeFenLiRun 每股可分配利潤潤(元)0000 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=MeiGuJingZiChan 每股凈資產(chǎn)(元元)2.72.512.92.69 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=

8、JingZengLv 每股凈資產(chǎn)增長長率(%)8.189814.9051122.7685527.94677 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=JZC_TiaoZhen 每股凈資產(chǎn)-調(diào)調(diào)整(元)0000 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=MeiGuXianJing 每股現(xiàn)金含量(元)0.64 HYPERLINK /corp/view/vFD_Finan

9、cialGuideLineHistory.php?stockid=600309&typecode=ZiBenGongJiJin 每股資本公積金金(元)0.02880.02880.02880.0283 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=YingYuGongJiJin 每股盈余公積金金(元)0.4920.4920.4920.3737 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&ty

10、pecode=MeiGuFuZhaiBi 每股負債比(%)254.52255.96668145.08886159.48554償債能力分析 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=LiuDongBi 流動比率1.32381.25651.93221.8186 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=ShuDongBi 速動比率1.17321.12761.62961.

11、3208 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=LiuDongFuZhaiBi 現(xiàn)金流動負債比比(%)26.8623312.83599100.7833542.15799 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=GuDongQuanYiBi 股東權益比(%)47.8952246.5417761.2696658.15455 HYPERLINK /corp/view

12、/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=LiuDongFuZhaiLv 流動負債率(%)91.2515591.5367782.2379979.78322 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=FuZhaiQuanYiBi 負債權益比(%)94.32377101.9077150.0951159.243經(jīng)營效率分析 HYPERLINK /corp/view/vFD_FinancialGuideLineH

13、istory.php?stockid=600309&typecode=CunHuoZhouZhuanTian 存貨周轉(zhuǎn)天(天天)54.1321153.9019942.5431156.86844 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=CunHuo_ZZL 存貨周轉(zhuǎn)率(倍倍)3.32521.66978.4624.7478 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=S

14、houKuanZhouZhuanTian 應收款周轉(zhuǎn)天(天)21.5877721.7292214.2288817.40144 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=YingShouKuan_ZZL 應收帳款周轉(zhuǎn)率率(倍)8.33814.141925.3008815.516 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=ChenBenBiLi 主營成本比例(%)71.

15、4959975.9768868.7166665.551 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=YingYeFeiYongBiLi 營業(yè)費用比例(%)3.6864.53662.68862.6528 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=GuanLiFeiBiLi 管理費用比例(%)6.76327.12035.89525.5492 HYPERLINK /corp

16、/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=CaiWuFeiYongBiLi 財務費用比例(%)1.34282.3170.65990.4329 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=ZongZhouZhuanLv 總資產(chǎn)周轉(zhuǎn)率(倍)0.31910.14390.99690.8072盈利能力分析 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.

17、php?stockid=600309&typecode=JingYingJingLiLv 經(jīng)營凈利率(%)18.2711115.7919.5958819.59877 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=MaoLiLv 經(jīng)營毛利率(%)27.9524423.4082230.6532233.82888 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=ZiChanLiRu

18、nBiao 資產(chǎn)利潤率(%)7.67072.869826.2101123.46122 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=ZhiChanJingLiLv 資產(chǎn)凈利率(%)5.8312.272519.5345515.81955 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=JingLiLv 凈利潤率(%)18.2711115.7919.5958819.59877 H

19、YPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=JZC_ShouYiLv 凈資產(chǎn)收益率(%)11.194.5831.3427.02 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=JingZhiChanZZL 凈資產(chǎn)收益率-增長率(%)-47.26999-55.74557-16.98446-13.93994 HYPERLINK /corp/view/vFD_FinancialGu

20、ideLineHistory.php?stockid=600309&typecode=JZC_SYL_KouChu 凈資產(chǎn)收益率-扣除(%)7.241.8625.5322.59 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=JZCSYL_KC_ZZL 凈資產(chǎn)收益率-扣除-增長長率(%)-62.52559-81.54776-27.55339-25.83772 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=6

21、00309&typecode=JZC_SYL_JiaQuan 凈資產(chǎn)收益率-加權(%)10.8035.740 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=JZCSYL_JQ_ZZL 凈資產(chǎn)收益率-加權-增長長率(%)-50.526680-21.845560 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=JZC_SYL_KouChuJiaQuan 凈資產(chǎn)收益率-扣除/加權權

22、(%)6.99029.110 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=JZCSYL_KC_JQ_ZZL 凈資產(chǎn)收益率-扣除/加權權-增長率(%)-65.154450-31.794480 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=QianLiRunZengLv 稅前利潤增長率率(%)-49.69224-58.15003-18.39330.8267 HYPERLINK

23、 /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=KCHou_JingLiRun 扣除非經(jīng)常性損損益后凈利潤潤3251400098.455775552995.512299377574.77610114933103.889成長能力分析 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=ZhuYingZZL 主營收入增長率率(%)-34.01779-38.3344-1.271115.2368 HYPER

24、LINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=JingLiZZL 凈利潤增長率(%)-42.95114-49.149961.916810.11177 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=ZongZengLv 總資產(chǎn)增長率(%)22.6441110.334993.53367.843 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=GuDongZZL 股東權益增長率率(%)8.189814.9051122.7685527.94677 HYPERLINK /corp/vie