財務(wù)分析作業(yè)珠海格力電器股份有限公司2011―2012財

財務(wù)剖析作業(yè)珠海格力電器股份有限公司GREEELECTRICAPPLIANCES,INC.OFZHUHAI2011年----2012年姓名:劉蒙學(xué)號:51139602133一.公司簡介建立于1991年的珠海格力電器股份有限公司是當(dāng)前全世界最大的集研發(fā)、生產(chǎn)、銷售、服務(wù)于一體的國有控股專業(yè)化空調(diào)公司,2010年整年營業(yè)總收入超出608.07億元,凈利潤42.67億元,納稅39.33億元,連續(xù)9年上榜美國《財產(chǎn)》雜志“中國上市公司100強(qiáng)”。2012年實現(xiàn)營業(yè)總收入1001.1億元,同比增添19.87%;凈利潤74.46億元,同比增添40.56%。格力電器旗下的“格力”空調(diào),是中國空調(diào)業(yè)獨一的“世界名牌”產(chǎn)品,業(yè)務(wù)遍布全世界100多個國家和地域。家用空調(diào)年產(chǎn)能5000萬臺(套,商用空調(diào)年產(chǎn)能550萬臺(套;2005年到現(xiàn)在,格力空調(diào)產(chǎn)銷量連續(xù)6年全世界當(dāng)先。作為一家專注于空調(diào)產(chǎn)品的大型電器制造商,格力電器致力于為全世界花費(fèi)者供給技術(shù)當(dāng)先、質(zhì)量優(yōu)秀的空調(diào)產(chǎn)品。在全世界擁有珠海、重慶、合肥、鄭州、武漢、巴西、巴基斯坦、越南8大生產(chǎn)基地,6萬多名員工,到現(xiàn)在已開發(fā)出包含家用空調(diào)、商用空調(diào)在內(nèi)的20大類、400個系列、7000多個品種規(guī)格的產(chǎn)品,能充分知足不一樣花費(fèi)集體的各樣需求;擁有專利3500多項,自主研發(fā)的超低溫數(shù)碼多聯(lián)機(jī)組、高效離心式冷水機(jī)組、G10變頻空調(diào)、超高效定速壓縮機(jī)等一系列“國際當(dāng)先”產(chǎn)品,填充了行業(yè)空白。在強(qiáng)烈的市場競爭中,格力空調(diào)先后中標(biāo)2008年“北京奧運(yùn)媒體村”、2010年南非“世界杯”主場館及多個配套工程、2010年廣州亞運(yùn)會14個競賽場館、2014年俄羅斯索契冬奧會配套工程等國際著名空調(diào)招標(biāo)項目,在國際舞臺上博得了寬泛的著名度和影響力,引領(lǐng)“中國制造”走向“中國創(chuàng)建”。.財產(chǎn)的欠債表水平剖析財產(chǎn)欠債表水平剖析表科目2012年2011年改動額改動(%對總財產(chǎn)的影響(%錢幣資本28,943,921,701.4516,040,809,751.0812,903,111,950.3780.4415.14交易性金融財產(chǎn)263,460,017.4016,489,122.00246,970,895.401497.780.29應(yīng)收單據(jù)34,292,168,999.9933,665,090,026.64627,078,973.351.860.74應(yīng)收賬款1,474,872,971.561,226,793,775.32248,079,196.2420.220.29預(yù)支款項1,739,713,886.102,315,615,532.19-575,901,646.09-24.87-0.68其余應(yīng)收款290,356,401.60634,476,234.68-344,119,833.08-54.24-0.40應(yīng)收關(guān)系公司款0.000.000.00應(yīng)收利息710,865,583.57242,739,720.96468,125,862.61192.850.55應(yīng)收股利0.000.000.00存貨17,235,042,562.7017,503,107,339.56-268,064,776.86-1.53-0.31此中:耗費(fèi)性生物財產(chǎn)0.000.000.00一年內(nèi)到期的非流動資產(chǎn)0.000.000.00其余流動財產(chǎn)137,242,997.76110,488,963.0026,754,034.7624.210.03流動財產(chǎn)共計85,087,645,122.1371,755,610,465.4313,332,034,656.7018.5815.65可供銷售金融財產(chǎn)554,912,450.00554,912,450.000.000.00擁有至到期投資0.000.000.00長久應(yīng)收款0.000.000.00長久股權(quán)投資28,159,992.3016,876,644.4111,283,347.8966.860.01投資性房地產(chǎn)208,009,129.76197,630,453.9310,378,675.835.250.01固定財產(chǎn)12,700,394,289.327,709,137,076.074,991,257,213.2564.745.86在建工程2,304,317,913.922,171,661,342.21132,656,571.716.110.16工程物質(zhì)0.000.000.00固定財產(chǎn)清理110,093.59624,698.11-514,604.52-82.380.00生產(chǎn)性生物財產(chǎn)0.000.000.00油氣財產(chǎn)0.000.000.00無形財產(chǎn)1,635,272,965.121,622,164,402.2913,108,562.830.810.02開發(fā)支出0.000.000.00商譽(yù)0.000.000.00長久待攤花費(fèi)48,089,330.5948,156,578.28-67,247.69-0.140.00遞延所得稅財產(chǎn)2,911,085,198.231,689,732,546.571,221,352,651.6672.281.43其余非流動財產(chǎn)2,088,903,434.992,088,903,434.990.000.00非流動財產(chǎn)共計22,479,254,797.8213,455,983,741.879,023,271,055.9567.0610.59財產(chǎn)總計107,566,899,919.9585,211,594,207.3022,355,305,712.6526.2426.24短期借錢3,520,642,063.912,739,286,399.90781,355,664.0128.520.92交易性金融欠債0.000.000.00對付單據(jù)7,983,581,180.1710,644,121,238.23-2,660,540,058.06-25.00-3.12對付賬款22,665,011,613.6615,636,363,281.527,028,648,332.1444.958.25預(yù)收款項16,630,113,200.8319,752,693,733.70-3,122,580,532.87-15.81-3.66對付員工薪酬1,357,672,403.95729,428,961.21628,243,442.7486.130.74應(yīng)交稅費(fèi)2,522,100,351.45-679,569,415.943,201,669,767.39-471.133.76對付利息20,199,098.5516,594,175.223,604,923.3321.720.00對付股利707,913.60707,913.600.000.000.00其余對付款5,441,614,890.933,336,435,940.102,105,178,950.8363.102.47對付關(guān)系公司款0.000.000.00一年內(nèi)到期的非流動負(fù)2,513,763,694.232,176,615,725.96337,147,968.2715.490.40債其余流動欠債16,174,953,065.309,840,337,652.066,334,615,413.2464.377.43流動欠債共計78,830,359,476.5864,193,015,605.5614,637,343,871.0222.8017.18長久借錢984,463,173.322,582,204,889.28-1,597,741,715.96-61.88-1.88對付債券0.000.000.00長久對付款0.000.000.00專項對付款0.000.000.00估計欠債0.000.000.00遞延所得稅欠債160,405,437.9143,167,808.12117,237,629.79271.590.14其余非流動欠債11,469,703.4916,051,361.73-4,581,658.24-28.54-0.01非流動欠債共計1,156,338,314.722,641,424,059.13-1,485,085,744.41-56.22-1.74欠債共計79,986,697,791.3066,834,439,664.6913,152,258,126.6119.6815.43實收資本(或股本3,007,865,439.002,817,888,750.00189,976,689.006.740.22資本公積3,187,175,872.28110,167,026.083,077,008,846.202793.043.61盈余公積2,958,088,564.432,501,082,099.09457,006,465.3418.270.54減:庫存股0.000.000.00未分派利潤17,572,277,003.9512,155,497,995.045,416,779,008.9144.566.36少量股東權(quán)益837,067,723.88770,288,728.3766,778,995.518.670.08外幣報表折算價差10,133,985.4316,584,555.69-6,450,570.26-38.90-0.01非正常經(jīng)營項目利潤調(diào)0.000.000.00整全部者權(quán)益(或股東權(quán)27,580,202,128.6518,377,154,542.619,203,047,586.0450.0810.80益共計欠債和全部者(或股東權(quán)107,566,899,919.9585,211,594,207.3022,355,305,712.6526.2426.24益共計從上表能夠看出,格力公司總財產(chǎn)本期增添22,355,305,712.65元,增添幅度為26.24%,這說明格力公司在報告期內(nèi)財產(chǎn)規(guī)模有較大幅度增添,進(jìn)一步剖析能夠得出:1.流動財產(chǎn)本期增添13,332,034,656.70元,增添幅度為18.58%,使總財產(chǎn)規(guī)模增長15.65%。非流動財產(chǎn)本期增添9,023,271,055.95元,增添幅度為67.06%,使總財產(chǎn)規(guī)模上升10.59%,二者共計使總財產(chǎn)增添了22,355,305,712.65元,增添幅度為26.24%。2.本期總財產(chǎn)的增添主要表此刻流動財產(chǎn)的增添上,僅從這一變化來看,這也能說明公司財產(chǎn)的流動性有所加強(qiáng)。只管各項目都有不一樣程度的增減變化,可是流動財產(chǎn)的增添主要表此刻錢幣資本的大幅度增添。錢幣資本本期增添12,903,111,950.37元,增添幅度為80.44%,對總財產(chǎn)的影響是15.14%。錢幣資本的增長對提升公司的償債能力、知足資本流動性需要都是有益的,可是相同要考慮資本的利用成效、公司需要的資本量以及閑置資本量。3.非流動財產(chǎn)的改動主要表此刻固定財產(chǎn)的增添,本期增添了4,991,257,213.25元,增添幅度為64.74%,對總財產(chǎn)的影響為5.86%,是非流動財產(chǎn)中對總財產(chǎn)改動影響最大的項目。4.欠債本期增添了13,152,258,126.61元,增添幅度為19.68%,使權(quán)益總數(shù)增添了15.43%,股東權(quán)益本期增添了9,203,047,586.04元,增添幅度為50.08%,使權(quán)益總數(shù)增添了10.80%,二者共計使權(quán)益總數(shù)本期增添了22,355,305,712.65元,增添幅度為26.24%。5.本期權(quán)益總數(shù)增添主要表此刻欠債上,流動欠債增添是主要方面。流動欠債本期增添了14,637,343,871.02元,幅度為22.80%,對權(quán)益總數(shù)影響為17.18%,這類改動有極大可能致使公司償債壓力的加大,增添財務(wù)風(fēng)險,這將在后幾章詳盡表達(dá)。流動欠債的增添主要表此刻對付賬款的增添,對付賬款本期增添7,028,648,332.14元,增添幅度為44.95%,對權(quán)益總數(shù)的影響為8.25%。該項目的大幅度增添會給公司帶來償債壓力,因此需要考慮公司的償債能力。.財產(chǎn)欠債表垂直剖析財產(chǎn)欠債表垂直剖析表科目2012年2011年2012年(%2011年(%改動狀況(%錢幣資本28,943,921,701.4516,040,809,751.0826.9118.828.08交易性金融財產(chǎn)263,460,017.4016,489,122.000.240.020.23應(yīng)收單據(jù)34,292,168,999.9933,665,090,026.6431.8839.51-7.63應(yīng)收賬款1,474,872,971.561,226,793,775.321.371.44-0.07預(yù)支款項1,739,713,886.102,315,615,532.191.622.72-1.10其余應(yīng)收款290,356,401.60634,476,234.680.270.74-0.47應(yīng)收關(guān)系公司款0.000.000.00應(yīng)收利息710,865,583.57242,739,720.960.660.280.38應(yīng)收股利0.000.000.00存貨17,235,042,562.7017,503,107,339.5616.0220.54-4.52此中:耗費(fèi)性生物財產(chǎn)0.000.000.00一年內(nèi)到期的非流動財產(chǎn)0.000.000.00其余流動財產(chǎn)137,242,997.76110,488,963.000.130.130.00流動財產(chǎn)共計85,087,645,122.1371,755,610,465.4379.1084.21-5.11可供銷售金融財產(chǎn)554,912,450.000.520.000.52擁有至到期投資0.000.000.00長久應(yīng)收款0.000.000.00長久股權(quán)投資28,159,992.3016,876,644.410.030.020.01投資性房地產(chǎn)208,009,129.76197,630,453.930.190.23-0.04固定財產(chǎn)12,700,394,289.327,709,137,076.0711.819.052.76在建工程2,304,317,913.922,171,661,342.212.142.55-0.41工程物質(zhì)0.000.000.00固定財產(chǎn)清理110,093.59624,698.110.000.000.00生產(chǎn)性生物財產(chǎn)0.000.000.00油氣財產(chǎn)0.000.000.00無形財產(chǎn)1,635,272,965.121,622,164,402.291.521.90-0.38開發(fā)支出0.000.000.00商譽(yù)0.000.000.00長久待攤花費(fèi)48,089,330.5948,156,578.280.040.06-0.01遞延所得稅財產(chǎn)2,911,085,198.231,689,732,546.572.711.980.72其余非流動財產(chǎn)2,088,903,434.991.940.001.94非流動財產(chǎn)共計22,479,254,797.8213,455,983,741.8720.9015.795.11財產(chǎn)總計107,566,899,919.9585,211,594,207.30100.00100.000.00短期借錢3,520,642,063.912,739,286,399.903.273.210.06交易性金融欠債0.000.000.00對付單據(jù)7,983,581,180.1710,644,121,238.237.4212.49-5.07對付賬款22,665,011,613.6615,636,363,281.5221.0718.352.72預(yù)收款項16,630,113,200.8319,752,693,733.7015.4623.18-7.72對付員工薪酬1,357,672,403.95729,428,961.211.260.860.41應(yīng)交稅費(fèi)2,522,100,351.45-679,569,415.942.34-0.803.14對付利息20,199,098.5516,594,175.220.020.020.00對付股利707,913.60707,913.600.000.000.00其余對付款5,441,614,890.933,336,435,940.105.063.921.14對付關(guān)系公司款0.000.000.00一年內(nèi)到期的非流動2,513,763,694.232,176,615,725.962.342.55-0.22欠債其余流動欠債16,174,953,065.309,840,337,652.0615.0411.553.49流動欠債合計78,830,359,476.5864,193,015,605.5673.2875.33-2.05長久借錢984,463,173.322,582,204,889.280.923.03-2.12對付債券0.000.000.00長久對付款0.000.000.00專項對付款0.000.000.00估計欠債0.000.000.00遞延所得稅欠債160,405,437.9143,167,808.120.150.050.10其余非流動欠債11,469,703.4916,051,361.730.010.02-0.01非流動欠債共計1,156,338,314.722,641,424,059.131.073.10-2.02欠債共計79,986,697,791.3066,834,439,664.6974.3678.43-4.07實收資本(或股本3,007,865,439.002,817,888,750.002.803.31-0.51資本公積3,187,175,872.28110,167,026.082.960.132.83盈余公積2,958,088,564.432,501,08