【2021-2023年中新藥業(yè)集團(tuán)股份有限公司財(cái)務(wù)報(bào)表探析（附財(cái)務(wù)報(bào)表和計(jì)算過程）9000字（論文）】

2021-2023年中新藥業(yè)集團(tuán)股份有限公司財(cái)務(wù)報(bào)表分析目錄TOC\o"1-2"\h\u320402021-2023年中新藥業(yè)集團(tuán)股份有限公司財(cái)務(wù)報(bào)表分析 附表中新藥業(yè)集團(tuán)股份有限公司近三年資產(chǎn)負(fù)債表、利潤表、現(xiàn)金流量表中新藥業(yè)集團(tuán)股份有限公司近三年資產(chǎn)負(fù)債表名稱202120222023流動(dòng)資產(chǎn)：貨幣資金1,211,567,895.831,276,643,366.031,146,839,238.09結(jié)算備付金拆出資金以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)衍生金融資產(chǎn)應(yīng)收票據(jù)223,848,753.32245,715,246.13167,402,426.79應(yīng)收賬款1,246,937,905.241,304,458,006.811,238,333,555.98預(yù)付款項(xiàng)165,824,570.11196,496,969.37169,374,788.67應(yīng)收保費(fèi)應(yīng)收分保賬款應(yīng)收分保合同準(zhǔn)備金應(yīng)收利息應(yīng)收股利12,600,000.00其他應(yīng)收款16,556,717.352,104,343,735.752,230,701,877.75買入返售金融資產(chǎn)存貨1,724,082,654.301,502,323,246.151,731,387,095.16劃分為持有待售的資產(chǎn)一年內(nèi)到期的非流動(dòng)資產(chǎn)421,192.23963,208.79其他流動(dòng)資產(chǎn)73,480,246.9665,010,458.54133,472,912.48流動(dòng)資產(chǎn)合計(jì)6,514,339,999.716,695,954,237.576,817,511,894.92非流動(dòng)資產(chǎn)：發(fā)放貸款及墊款可供出售金融資產(chǎn)18,465,000.0018,465,000.0018,465,000.00持有至到期投資長期應(yīng)收款長期股權(quán)投資384,815,382.15415,121,351.86652,454,215.75投資性房地產(chǎn)固定資產(chǎn)6,005,328,982.276,984,389,199.597,882,872,492.73在建工程2,137,879,161.161,354,473,040.12614,209,951.66工程物資固定資產(chǎn)清理63,487,428.5159,045,491.72059,045,491.72生產(chǎn)性生物資產(chǎn)油氣資產(chǎn)無形資產(chǎn)351,811,799.02348,327,955.03336,401,606.97開發(fā)支出460,838,933.06545,359,211.22667,573,685.05商譽(yù)3,336,585.263,336,585.263,336,585.26長期待攤費(fèi)用19,991,982.8314,576,028.0460,571,481.08遞延所得稅資產(chǎn)36,934,800.1237,205,936.6839,057,776.41其他非流動(dòng)資產(chǎn)非流動(dòng)資產(chǎn)合計(jì)9,482,890,054.389,780,299,799.5210,333,988,286.63資產(chǎn)總計(jì)15,997,230,054.0916,476,254,037.0917,151,500,181.55流動(dòng)負(fù)債：短期借款1,388,516,737.443,499,629,597.743,219,036,238.91向中央銀行借款吸收存款及同業(yè)存放拆入資金以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融負(fù)債衍生金融負(fù)債應(yīng)付票據(jù)587,894,562.31471,361,639.74407,465,128.14應(yīng)付賬款1,950,726,736.551,707,386,919.211,592,104,869.11預(yù)收款項(xiàng)185,549,977.16193,280,047.05225,042,082.25賣出回購金融資產(chǎn)款應(yīng)付手續(xù)費(fèi)及傭金應(yīng)付職工薪酬134,813,985.65135,921,227.23124,068,341.17應(yīng)交稅費(fèi)37,738,069.0654,087,266.72104,027,626.47應(yīng)付利息49,702,120.0022,039,542.5045,234,626.03應(yīng)付股利15,825,211.19385,687.507,430,230.92其他應(yīng)付款690,774,481.02229,259,178.72323,602,966.01應(yīng)付分保賬款保險(xiǎn)合同準(zhǔn)備金代理買賣證券款代理承銷證券款劃分為持有待售的負(fù)債一年內(nèi)到期的非流動(dòng)負(fù)債834,855,568.661,793,348,701.661,147,112,702.66其他流動(dòng)負(fù)債2,002,149,324.111,000,081,420.931,500,050,201.34流動(dòng)負(fù)債合計(jì)7,878,546,773.159,106,781,229.008,695,175,013.01非流動(dòng)負(fù)債：長期借款2,359,744,000.001,706,610,000.001,974,812,000.00應(yīng)付債券460,000,000.00500,000,000.00其中：優(yōu)先股永續(xù)債長期應(yīng)付款3,027,273.00341,930,018.08616,877,605.44長期應(yīng)付職工薪酬專項(xiàng)應(yīng)付款5,999,900.005,999,900.006,249,900.00預(yù)計(jì)負(fù)債41,119,681.62遞延收益20,183,885.2423,653,705.1136,692,753.71遞延所得稅負(fù)債1,874,812.50其他非流動(dòng)負(fù)債3,175,751,940.77非流動(dòng)負(fù)債合計(jì)2,848,955,058.242,078,193,623.1951,666,500.00負(fù)債合計(jì)10,727,501,831.3911,184,974,852.1911,870,926,953.78所有者權(quán)益：股本1,630,804,729.001,630,804,729.001,630,804,729.00其他權(quán)益工具其中：優(yōu)先股永續(xù)債資本公積3,470,349,081.303,470,341,393.053,481,031,017.78減：庫存股其他綜合收益6,664,449.489,207,913.315,990,307.41專項(xiàng)儲(chǔ)備盈余公積193,149,397.56212,995,813.52216,031,137.15一般風(fēng)險(xiǎn)準(zhǔn)備未分配利潤-12,555,674.16-10,603,107.80-27,494,811.42歸屬于母公司所有者權(quán)益合計(jì)5,288,411,983.185,312,746,741.085,306,362,379.92少數(shù)股東權(quán)益-18,683,760.48-21,467,556.18-25,789,152.15所有者權(quán)益合計(jì)5,269,728,222.705,291,279,184.905,280,573,227.77負(fù)債和所有者權(quán)益總計(jì)15,997,230,054.0916,476,254,037.0917,151,500,181.55中新藥業(yè)集團(tuán)股份有限公司近三年利潤表表報(bào)告日期202120222023營業(yè)總收入(萬元)56178122925209720營業(yè)收入(萬元)56178122925209720營業(yè)總成本(萬元)3926991840170998營業(yè)成本(萬元)175212436931784營業(yè)稅金及附加(萬元)69019143509銷售費(fèi)用(萬元)1316952009113290管理費(fèi)用(萬元)83411285820782財(cái)務(wù)費(fèi)用(萬元)-1042-727-53資產(chǎn)減值損失(萬元)58814171686公允價(jià)值變動(dòng)收益(萬元)投資收益(萬元)-36-152-121對(duì)聯(lián)營企業(yè)和合營企業(yè)的投資收益(萬元)-36-152-121營業(yè)利潤(萬元)168743093338601營業(yè)外收入(萬元)10108222602營業(yè)外支出(萬元)409061118非流動(dòng)資產(chǎn)處置損失(萬元)232245利潤總額(萬元)178433084940085所得稅費(fèi)用(萬元)275347815995凈利潤(萬元)150912606834090歸屬于母公司所有者的凈利潤(萬元)122162311033954少數(shù)股東損益(萬元)28742959136基本每股收益0.8110.91稀釋每股收益0.8110.91中新藥業(yè)集團(tuán)股份有限公司近三年現(xiàn)金流量表2021年2022年2023年銷售商品,提供勞務(wù)收到的現(xiàn)金51715116720204796收到其他與經(jīng)營活動(dòng)有關(guān)的現(xiàn)金262834533625經(jīng)營活動(dòng)現(xiàn)金流入小計(jì)54343120193208421購買商品,接受勞務(wù)支付的現(xiàn)金171662510441075支付給職工以及為職工支付的現(xiàn)金77071060618564支付的各項(xiàng)稅費(fèi)106702121336494支付其他與經(jīng)營活動(dòng)有關(guān)的現(xiàn)金152364802997928經(jīng)營活動(dòng)現(xiàn)金流出小計(jì)50779104952194061經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量凈額35641522114360收回投資收到的現(xiàn)金263404196517947處置固定資產(chǎn),無形資產(chǎn)和其他長期資產(chǎn)收回的現(xiàn)金凈額5000.002462555.00處置子公司及其他營業(yè)單位收到的現(xiàn)金凈額2835110收到其他與投資活動(dòng)有關(guān)的現(xiàn)金50投資活動(dòng)現(xiàn)金流入小計(jì)267204398018493購建固定資產(chǎn),無形資產(chǎn)和其他長期資產(chǎn)支付的現(xiàn)金262512211710720投資支付的現(xiàn)金187822215126572投資活動(dòng)現(xiàn)金流出小計(jì)450334426837291投資活動(dòng)產(chǎn)生的現(xiàn)金流量凈額-18313-288-18798吸收投資收到的現(xiàn)金43910936取得借款收到的現(xiàn)金13450770013450收到其他與籌資活動(dòng)有關(guān)的現(xiàn)金142228籌資活動(dòng)現(xiàn)金流入小計(jì)13889187796168償還債務(wù)支付的現(xiàn)金595067109290分配股利,利潤或償付利息支付的利息278134083160支付其他與籌資活動(dòng)有關(guān)的現(xiàn)金23327842籌資活動(dòng)現(xiàn)金流出小計(jì)89641039612492籌資活動(dòng)產(chǎn)生的現(xiàn)金流量凈額492683834926四.現(xiàn)金及現(xiàn)金等價(jià)物凈增加額-983423320-10765匯率變動(dòng)對(duì)現(xiàn)金的影響-1031期初現(xiàn)金及現(xiàn)金等價(jià)物余額261781634539664期末現(xiàn)金及現(xiàn)金等價(jià)物余額1634539664289002021年財(cái)務(wù)指標(biāo)計(jì)算過程：主營業(yè)務(wù)成本利潤率＝主營業(yè)務(wù)利潤主營業(yè)務(wù)成本*100％＝2成本費(fèi)用利潤率＝營業(yè)利潤成本費(fèi)用總額*100％＝265稅前成本利潤率＝利潤總額稅前成本*100％＝280稅后成本