華數(shù)傳媒(000156)2016-2018年財務(wù)報表及指標(biāo)

華數(shù)傳媒控股股份有限公司

2016-2018年度

財務(wù)報表指標(biāo)數(shù)據(jù)分析報告

（表格數(shù)據(jù)）

目錄

1財務(wù)報表數(shù)據(jù)...................................................1

1.1資產(chǎn)負(fù)債表.............................................................1

1.2利潤表................................................................2

1.3現(xiàn)金流量表............................................................3

1.4所有者權(quán)益變動表......................................................4

2封報表分析...................................................5

2.1資產(chǎn)負(fù)債表分析.........................................................5

2.2利潤表分析............................................................8

2.3現(xiàn)金流量表分析........................................................10

2.4所有者權(quán)益變動表分析.................................................11

3財務(wù)指標(biāo)分析..................................................13

3.1償債能力分析.........................................................13

3.2營運能力分析.........................................................14

3.3盈利能力分析.........................................................14

3.4發(fā)展能力分析.........................................................16

4杜邦分析......................................................17

4.1杜邦分析表............................................................17

4.2杜邦分析圖...........................................................17

摘要

本報告華數(shù)傳媒以2016-2018年度財務(wù)報表數(shù)據(jù)為分析基礎(chǔ)

包括資產(chǎn)負(fù)債表、利潤表、現(xiàn)金流量表和所有者權(quán)益變動表水平、垂直分析

財務(wù)指標(biāo)盈利能力、償債能力、營運能力、發(fā)展成長能力、杜邦等分析

ThisreportisbasedonthedataoffinancialstatementsofListedCompaniesin2016-2018.

IncludinghorizontalandverticalanalysisofSOFP,profitstatement,cashflowstatementand

owner'sequitystatement

FinancialIndicatorsProfit,DebtPayment,Operations,Development,DuPont,etc.

華數(shù)傳媒控股股份有限公司2018年度財務(wù)報表分析報告

1財務(wù)報表數(shù)據(jù)

1.1資產(chǎn)負(fù)債表

表格12016-2018年度資產(chǎn)負(fù)債表

Table1BalanceSheetsfor2016-2018

項目（萬元）2016年2017年2018年

貨幣資金735,409.18372,806.11412,199.53

應(yīng)收票據(jù)243.29515.472,679.07

應(yīng)收賬款51,305.1662,497.4568,517.14

預(yù)付款項5,862.512,258.431,867.05

應(yīng)收利息2,725.985,013.520.00

其他應(yīng)收款4,575.044,055.226,445.18

存貨6,826.997,305.616,996.80

其他流動資產(chǎn)3,921.95384,450.21369,442.14

流動資產(chǎn)合計810,870.09838,902.04868,146.91

可供出售金融資產(chǎn)63,200.6842,065.7727,538.99

長期股權(quán)投資72,302.0079,250.7181,063.97

投資性房地產(chǎn)832.76794.24755.72

固定資產(chǎn)246,425.49265,846.41283,990.83

在建工程47,353.6548,954.7159,300.47

工程物資6,911.887,394.230.00

無形資產(chǎn)26,053.5331,484.9434,631.91

商譽(yù)26,436.7226,416.6026,416.60

長期待攤費用100,756.7499,749.4194,271.70

遞延所得稅資產(chǎn)985.571,170.361,200.26

非流動資產(chǎn)合計592,414.00603,127.38609,170.44

資產(chǎn)總計1,403,284.101,442,029.421,477,317.35

應(yīng)付票據(jù)1,885.632,096.723,043.92

應(yīng)付賬款91,408.4897,414.7894,454.37

預(yù)收款項119,137.48124,267.58130,343.07

應(yīng)付職工薪酬20,215.7720,967.0024,107.18

應(yīng)交稅費2,144.311,285.551,431.48

其他應(yīng)付款14,555.2214,196.3713,373.33

流動負(fù)債合計249,346.90260,227.99266,753.35

遞延所得稅負(fù)債10,183.984,262.751,904.92

1

華數(shù)傳媒控股股份有限公司2018年度財務(wù)報表分析報告

其他非流動負(fù)債447.50438.02430.67

遞延收益-非流動負(fù)債131,927.69139,412.94140,437.95

非流動負(fù)債合計142,559.16144,113.71142,773.54

負(fù)債合計391,906.06404,341.71409,526.88

實收資本（或股本）154,192.98154,192.98154,192.98

資本公積621,397.14622,125.35623,273.65

盈余公積15,382.6117,445.6122,731.76

未分配利潤189,137.37231,134.99261,600.63

其他綜合收益30,553.6012,788.785,991.45

歸屬于母公司所有者權(quán)益合計1,010,663.701,037,687.711,067,790.47

所有者權(quán)益合計1,011,378.041,037,687.711,067,790.47

負(fù)債與所有者權(quán)益總計1,403,284.101,442,029.421,477,317.35

1.2利潤表

表格22016-2018年度利潤表

Table2IncomeSheetsfor2016-2018

項目（萬元）2016年2017年2018年

營業(yè)總收入308,118.40320,930.79343,599.43

營業(yè)收入308,118.40320,930.79343,599.43

營業(yè)總成本249,524.20264,200.44291,927.59

營業(yè)成本169,800.71177,616.26203,772.51

營業(yè)稅金及附加1,388.11858.40876.19

銷售費用47,467.5951,139.3649,221.99

管理費用36,207.8041,433.5640,162.08

財務(wù)費用-11,385.79-10,221.08-10,872.70

資產(chǎn)減值損失6,045.773,373.938,767.52

投資收益-1,382.614,632.0611,528.37

其中:對聯(lián)營和合營企業(yè)的投資收益-1,664.23-364.452,444.26

其他業(yè)務(wù)利潤0.003,453.833,061.41

營業(yè)利潤57,211.5864,816.2466,261.63

營業(yè)外收入5,237.07517.51476.42

營業(yè)外支出1,219.051,139.691,348.02

利潤總額61,229.6064,194.0665,390.04

所得稅費用1,168.4774.68971.22

2

華數(shù)傳媒控股股份有限公司2018年度財務(wù)報表分析報告

凈利潤60,061.1364,119.3864,418.82

歸屬于母公司所有者的凈利潤60,219.7164,127.5564,418.82

少數(shù)股東損益-158.58-8.170.00

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）30,553.60-17,764.82-6,797.33

綜合收益總額90,614.7346,354.5657,621.50

歸屬于母公司所有者的綜合收益90,773.3146,362.7357,621.50

歸屬少數(shù)股東的綜合收益-158.58-8.170.00

1.3現(xiàn)金流量表

表格32016-2018年度現(xiàn)金流量表

Table3CashFlowSheetsfor2016-2018

項目（萬元）2016年2017年2018年

銷售商品、提供勞務(wù)收到的現(xiàn)金347,073.58344,320.82366,803.39

收到的其他與經(jīng)營活動有關(guān)的現(xiàn)金8,364.625,717.354,165.98

購買商品、接受勞務(wù)支付的現(xiàn)金98,444.13105,011.43131,904.60

支付給職工以及為職工支付的現(xiàn)金72,099.1976,577.0580,667.43

支付的各項稅費6,447.535,844.295,847.66

支付其他與經(jīng)營活動有關(guān)的現(xiàn)金30,164.3436,246.2433,059.52

經(jīng)營活動產(chǎn)生的現(xiàn)金流量148,529.15126,359.16119,490.16

收回投資收到的現(xiàn)金881.000.001,265.26

取得投資收益收到的現(xiàn)金281.62971.7912,783.66

處置長期資產(chǎn)收回的現(xiàn)金53.39246.541,503.35

收到的其他與投資活動有關(guān)的現(xiàn)金9,019.75701,728.661,286,434.68

購建長期資產(chǎn)支付的現(xiàn)金104,335.6394,877.9393,226.04

投資支付的現(xiàn)金2,950.006,000.000.00

支付其他與投資活動有關(guān)的現(xiàn)金59,767.17751,680.771,249,500.00

投資活動產(chǎn)生的現(xiàn)金流量-156,817.03-149,611.70-40,739.10

分配股利.利潤或利息支付的現(xiàn)金5,016.7320,066.9328,667.04

籌資活動產(chǎn)生的現(xiàn)金流量-5,016.73-20,066.93-28,667.04

現(xiàn)金及現(xiàn)金等價物凈增加額-13,304.61-43,319.4750,084.03

期初現(xiàn)金及現(xiàn)金等價物余額252,557.57239,252.96195,933.49

期末現(xiàn)金及現(xiàn)金等價物余額239,252.96195,933.49246,017.52

3

華數(shù)傳媒控股股份有限公司2018年度財務(wù)報表分析報告

1.4所有者權(quán)益變動表

表格42016-2018年度所有者權(quán)益變動表

Table4ChangesinOwner'sEquitySheetsFor2016-2018

項目（萬元）2016年2017年2018年

上期期末余額925,803.241,011,378.041,037,687.71

本期期初余額925,803.241,011,378.041,037,687.71

本期增減變動金額85,574.8026,309.6830,102.75

綜合收益總額90,614.7346,354.5657,621.50

利潤分配-5,016.73-20,066.93-28,667.04

對股東的分配-5,016.73-20,066.93-28,667.04

其他-23.2022.051,148.30

期末余額1,011,378.041,037,687.711,067,790.47

4

華數(shù)傳媒控股股份有限公司2018年度財務(wù)報表分析報告

2會計報表分析

2.1資產(chǎn)負(fù)債表分析

2.1.1水平趨勢分析

表格52018年度水平分析

Table5HorizontalAnalysisIn2018

項目（萬元）2017年2018年變動額變動比影響總資產(chǎn)

貨幣資金372,806.11412,199.5339,393.4210.57%2.73%

應(yīng)收票據(jù)515.472,679.072,163.60419.74%0.15%

應(yīng)收賬款62,497.4568,517.146,019.689.63%0.42%

預(yù)付款項2,258.431,867.05-391.38-17.33%-0.03%

應(yīng)收利息5,013.520.00-5,013.52-100.00%-0.35%

其他應(yīng)收款4,055.226,445.182,389.9558.94%0.17%

存貨7,305.616,996.80-308.81-4.23%-0.02%

其他流動資產(chǎn)384,450.21369,442.14-15,008.08-3.90%-1.04%

流動資產(chǎn)合計838,902.04868,146.9129,244.873.49%2.03%

可供出售金融資產(chǎn)42,065.7727,538.99-14,526.78-34.53%-1.01%

長期股權(quán)投資79,250.7181,063.971,813.262.29%0.13%

投資性房地產(chǎn)794.24755.72-38.52-4.85%0.00%

固定資產(chǎn)265,846.41283,990.8318,144.416.83%1.26%

在建工程48,954.7159,300.4710,345.7621.13%0.72%

工程物資7,394.230.00-7,394.23-100.00%-0.51%

無形資產(chǎn)31,484.9434,631.913,146.9710.00%0.22%

商譽(yù)26,416.6026,416.600.000.00%0.00%

長期待攤費用99,749.4194,271.70-5,477.71-5.49%-0.38%

遞延所得稅資產(chǎn)1,170.361,200.2629.902.55%0.00%

非流動資產(chǎn)合計603,127.38609,170.446,043.061.00%0.42%

資產(chǎn)總計1,442,029.421,477,317.3535,287.932.45%2.45%

應(yīng)付票據(jù)2,096.723,043.92947.2045.18%0.07%

應(yīng)付賬款97,414.7894,454.37-2,960.41-3.04%-0.21%

預(yù)收款項124,267.58130,343.076,075.494.89%0.42%

應(yīng)付職工薪酬20,967.0024,107.183,140.1814.98%0.22%

應(yīng)交稅費1,285.551,431.48145.9311.35%0.01%

其他應(yīng)付款14,196.3713,373.33-823.03-5.80%-0.06%

流動負(fù)債合計260,227.99266,753.356,525.352.51%0.45%

遞延所得稅負(fù)債4,262.751,904.92-2,357.83-55.31%-0.16%

其他^流動負(fù)債438.02430.67-7.35-1.68%0.00%

遞延收益-非流動負(fù)債139,412.94140,437.951,025.010.74%0.07%

非流動負(fù)債合計144,113.71142,773.54-1,340.17-0.93%-0.09%

負(fù)債合計404,341.71409,526.885,185.181.28%0.36%

實收資本（或股本）154,192.98154,192.980.000.00%0.00%

資本公積622,125.35623,273.651,148.300.18%0.08%

5

華數(shù)傳媒控股股份有限公司2018年度財務(wù)報表分析報告

盈余公積17,445.6122,731.765,286.1530.30%0.37%

未分配利潤231,134.99261,600.6330,465.6313.18%2.11%

其他綜合收益12,788.785,991.45-6,797.33-53.15%-0.47%

歸屬于母公司所有者權(quán)益合計1,037,687.711,067,790.4730,102.752.90%2.09%

所有者權(quán)益合計1,037,687.711,067,790.4730,102.752.90%2.09%

負(fù)債與所有者權(quán)益總計1,442,029.421,477,317.3535,287.932.45%2.45%

2.1.2垂直結(jié)構(gòu)分析

表格62018年度垂直分析

Table6VerticalAnalysisIn2018

項目（萬元）2017年2018年變動額變動比

貨幣資金25.8527.902.057.93%

應(yīng)收票據(jù)0.040.180.15407.32%

應(yīng)收賬款4.334.640.307.01%

預(yù)付款項0.160.13-0.03-19.30%

應(yīng)收利息0.350.00-0.35-100.00%

其他應(yīng)收款0.280.440.1655.14%

存貨0.510.47-0.03-6.51%

其他流動資產(chǎn)26.6625.01-1.65-6.20%

流動資產(chǎn)合計58.1858.770.591.01%

可供出售金融資產(chǎn)2.921.86-1.05-36.10%

長期股權(quán)投資5.505.49-0.01-0.16%

投資性房地產(chǎn)0.060.050.00-7.12%

6

華數(shù)傳媒控股股份有限公司2018年度財務(wù)報表分析報告

固定資產(chǎn)18.4419.220.794.27%

在建工程3.394.010.6218.24%

工程物資0.510.00-0.51-100.00%

無形資產(chǎn)2.182.340.167.37%

商譽(yù)1.831.79-0.04-2.39%

長期待攤費用6.926.38-0.54-7.75%

遞延所得稅資產(chǎn)0.080.080.000.10%

非流動資產(chǎn)合計41.8241.23-0.59-1.41%

資產(chǎn)總計100.00100.000.000.00%

應(yīng)付票據(jù)0.150.210.0641.71%

應(yīng)付賬款6.766.39-0.36-5.36%

預(yù)收款項8.628.820.212.38%

應(yīng)付職工薪酬1.451.630.1812.23%

應(yīng)交稅費0.090.100.018.69%

其他應(yīng)付款0.980.91-0.08-8.05%

流動負(fù)債合計18.0518.060.010.06%

遞延所得稅負(fù)債0.300.13-0.17-56.38%

其他非流動負(fù)債0.030.030.00-4.03%

遞延收益-非流動負(fù)債9.679.51-0.16-1.67%

非流動負(fù)債合計9.999.66-0.33-3.30%

負(fù)債合計28.0427.72-0.32-1.14%

實收資本（或股本）10.6910.44-0.26-2.39%

資本公積43.1442.19-0.95-2.21%

盈余公積1.211.540.3327.19%

未分配利潤16.0317.711.6810.48%

其他綜合收益0.890.41-0.48-54.27%

歸屬于母公司所有者權(quán)益合計71.9672.280.320.44%

所有者權(quán)益合計71.9672.280.320.44%

負(fù)債與所有者權(quán)益總計100.00100.000.000.00%

7

華數(shù)傳媒控股股份有限公司2018年度財務(wù)報表分析報告

2.2利潤表分析

2.2.1水平趨勢分析

表格72018年度水平分析

Table7HorizontalAnalysisIn2018

項目（萬元）2017年2018年變動額變動比影響總收入

營業(yè)總收入320,930.79343,599.4322,668.647.06%7.06%

營業(yè)收入320,930.79343,599.4322,668.647.06%7.06%

營業(yè)總成本264,200.44291,927.5927,727.1510.49%8.64%

營業(yè)成本177,616.26203,772.5126,156.2514.73%8.15%

營業(yè)稅金及附加858.40876.1917.792.07%0.01%

銷售費用51,139.3649,221.99-1,917.37-3.75%-0.60%

管理費用41,433.5640,162.08-1,271.48-3.07%-0.40%

財務(wù)費用-10,221.08-10,872.70-651.626.38%-0.20%

資產(chǎn)減值損失3,373.938,767.525,393.59159.86%1.68%

投資收益4,632.0611,528.376,896.32148.88%2.15%

其中:對聯(lián)營和合營企業(yè)的投資收益-364.452,444.262,808.70-770.67%0.88%

其他業(yè)務(wù)利潤3,453.833,061.41-392.42-11.36%-0.12%

營業(yè)利潤64,816.2466,261.631,445.392.23%0.45%

營業(yè)外收入517.51476.42-41.08-7.94%-0.01%

營業(yè)外支出1,139.691,348.02208.3318.28%0.06%

利潤總額64,194.0665,390.041,195.981.86%0.37%

所得稅費用74.68971.22896.541200.43%0.28%

凈利潤64,119.3864,418.82299.440.47%0.09%

歸屬于母公司所有者的凈利潤64,127.5564,418.82291.270.45%0.09%

少數(shù)股東損益-8.170.008.17-100.00%0.00%

基本每股收益0.000.000.000.00%0.00%

稀釋每股收益0.000.000.000.00%0.00%

其他綜合收益（損失）-17,764.82-6,797.3310,967.50-61.74%3.42%

綜合收益總額46,354.5657,621.5011,266.9424.31%3.51%

歸屬于母公司所有者的綜合收益46,362.7357,621.5011,258.7624.28%3.51%

歸屬少數(shù)股東的綜合收益-8.170.008.17-100.00%0.00%

8

華數(shù)傳媒控股股份有限公司2018年度財務(wù)報表分析報告

2.2.2垂直結(jié)構(gòu)分析

表格82018年度垂直分析

Table8VerticalAnalysisIn2018

項目（萬元）2017年2018年變動變動比

營業(yè)總收入100.00100.000.000.00%

營業(yè)收入100.00100.000.000.00%

營業(yè)總成本82.3284.962.643.20%

營業(yè)成本55.3459.313.967.16%

營業(yè)稅金及附加0.270.26-0.01-4.66%

銷售費用15.9314.33-1.61-10.10%

管理費用12.9111.69-1.22-9.46%

財務(wù)費用-3.18-3.160.02-0.64%

資產(chǎn)減值損失1.052.551.50142.72%

投資收益1.443.361.91132.46%

其中:對聯(lián)營和合營企業(yè)的投資收益-0.110.710.82-726.43%

其他業(yè)務(wù)利潤1.080.89-0.19-17.21%

營業(yè)利潤20.2019.28-0.91-4.51%

營業(yè)外收入0.160.14-0.02-14.01%

營業(yè)外支出0.360.390.0410.48%

利潤總額20.0019.03-0.97-4.86%

所得稅費用0.020.280.261114.64%

凈利潤19.9818.75-1.23-6.16%

歸屬于母公司所有者的凈利潤19.9818.75-1.23-6.17%

少數(shù)股東損益0.000.000.00-100.00%

基本每股收益0.000.000.00-6.60%

稀釋每股收益0.000.000.00-6.60%

其他綜合收益（損失）-5.54-1.983.56-64.26%

綜合收益總額14.4416.772.3316.11%

歸屬于母公司所有者的綜合收益14.4516.772.3216.08%

歸屬少數(shù)股東的綜合收益0.000.000.00-100.00%

9

華數(shù)傳媒控股股份有限公司2018年度財務(wù)報表分析報告

2.3現(xiàn)金流量表分析

2.3.1水平趨勢分析

表格92018