公司财务数据分析模板.xls

第 1 页，共 10 页 公公司司 历历史史财财务务数数据据 historicalhistorical financialsfinancials 人人民民币币万万元元 万万元元以以下下四四舍舍五五入入，不不保保留留小小数数year1year2year3year4 损损益益表表 incomeincome statementstatement 主营业务收入 sales- 减：主营业务折扣与折让 less: sales discount- 主营业务收入净额 net sales- 减：主营业务成本 less: cogs- 主营业务税金及附加 sales taxes and surcharges- 主营业务利润 gross profit- 加：其他业务利润 profit from other business- 减：营业费用 less: operating expenses- 管理费用 management expenses- 财务费用 financial expenses- 营业利润 operating profit- 加：投资收益 investment income- 补贴收入 government subsidy income- 营业外收入 non-operating income- 减：营业外支出 less: non-operating expenses- 利润总额 total profit- 减：所得税 less: income tax- 少数股东损益 minority shareholders profit (loss)- 净净利利润润 netnet profitprofit- 资资产产负负债债表表 balancebalance sheetsheet 货币资金 cash and cash equivalent- 短期投资 short-term investment- 应收票据 notes receivable- 应收股利 dividend receivable- 应收利息 interest receivable- 应收账款 accounts receivable- 其他应收款 other receivables- 预付账款 prepayments- 应收补贴款 subsidy receivable- 存货 inventory- 待摊费用 deferred and prepaid expenses- 一年内到期的长期债权投资 long-term debt investment with expiry less than 1 year- 其他流动资产 other current assets- 流动资产合计 current assets in total- 长期股权投资 long-term equity investment- 长期债权投资 long-term debt investment- 长期投资合计 long-term investment in total- 其中：合并价差 cost-book value difference- 其中：股权投资差额 equity investments difference- 固定资产原价 fixed assets (original value)- 减：累计折旧 less: accumulated depreciation- 固定资产净值 net balance- 减：固定资产减值准备 less: provision for impairment- 固定资产净额 net fixed assets- 工程物资 materials for projects- 在建工程 work under construction- 固定资产清理 fixed assets for liquidation- 固定资产合计 fixed assets in total- 无形资产 intangible assets- 第 2 页，共 10 页 历历史史财财务务数数据据 historicalhistorical financialsfinancials 人人民民币币万万元元 万万元元以以下下四四舍舍五五入入，不不保保留留小小数数year1year2year3year4 长期待摊费用 long-term deferred and prepaid expenses- 其他长期资产 other long-term assets- 无形及其他资产合计 intangible and other assets in total- 递延税款借项 deferred tax debit- 资资产产总总计计 total assets- 短期借款 short-term loan- 应付票据 notes payable- 应付账款 accounts payable- 预收账款 advance from customers- 应付工资 salary payable- 应付福利费 welfare payable- 应付股利 dividend payable- 应交税金 tax payable- 其他应交款 other payable fees- 其他应付款 other payables- 预提费用 accrued expenses- 预计负债 estimate liabilities- 一年内到期的长期负债 long-term debt with expiry less than 1 year- 其他流动负债 other current liabilities- 流动负债合计 total current liabilities- 长期借款 long-term loan- 应付债权 credit payable- 长期应付款 long-term payables- 专项应付款 special payable- 其他长期负债 other long-term liabilities- 长期负债合计 total long-term liabilities- 递延税款贷项 deferred tax credit- 负负债债合合计计 totaltotal liabilitiesliabilities- 少少数数股股东东权权益益 minority interest- 实收资本(股本) paid-in capital- 资本公积 capital surplus- 盈余公积 surplus reserve- 未分配利润 undistributed profit- 所所有有者者权权益益合合计计 totaltotal equityequity- 负负债债及及所所有有者者权权益益总总计计 liabilitiesliabilities andand equityequity- 现现金金流流量量表表 statementstatement ofof cashcash flowsflows 直直接接法法 directdirect methodmethod 一一、经经营营活活动动产产生生的的现现金金流流量量 cashcash flowsflows fromfrom operatingoperating activitiesactivities- 销售商品、提供劳务收到的现金 cash received from sale of goods and rendering of services- 收到的租金 rentals received- 收到的税费返还 refund of tax and levies- 收到的增值税销项税额和退回的增殖税款 output tax received and vat refunded- 收到的除增殖税以外的其他税费返还 taxes refunded other than vat- 收到的其他与经营活动有关的现金 other cash received relating to operating activities- 现金流入小计 sub-total of cash inflows- 购买商品、接受劳务支付的现金 cash paid for goods and sevices- 经营租赁所支付的现金 cash paid for operating leases- 支付给职工以及为职工支付的现金 cash paid to and on behalf of employees- 实际交纳的增值税款 vat (value added tax) paid- 支付的所得税款 income tax paid- 支付的除增值税、所得税以外的其他税费 taxes paid other than vat and income tax- 支付的其他与经营活动有关的现金 other cash paid relating to operating activities- 第 3 页，共 10 页 历历史史财财务务数数据据 historicalhistorical financialsfinancials 人人民民币币万万元元 万万元元以以下下四四舍舍五五入入，不不保保留留小小数数year1year2year3year4 现金流出小计 sub-total of cansh outflows- 经经营营活活动动产产生生的的现现金金流流量量净净额额 net cash flows from operating activities - 二二、投投资资活活动动产产生生的的现现金金流流量量 cashcash flowsflows fromfrom investinginvesting activitiesactivities- 收回投资所收到的现金 cash received from sale of investments- 取得投资收益所收到的现金 dividend received- 处置固定资产、无形资产和其他长期资产而收到的现金净额 net cash received from sale of fixed assets and intangible assets- 所收回的现金净额 net cash received- 收到的其他与投资活动有关的现金 other cash received relating to investment activities- 现金流入小计 sub-total of cash inflows- 购建固定资产、无形资产和其他长期资产所支付的现金 cash paid for acquisition of fixed assets, intangible assets and other investments- 投资所支付的现金 cash paid for purchase of investments- 支付的其他与投资活动有关的现金 other cash paid relating to investing activities- 现金流出小计 sub-total of cash outflows- 投投资资活活动动产产生生的的现现金金流流量量净净额额 net cash flows from investing activities - 三三、筹筹资资活活动动产产生生的的现现金金流流量量 netnet cashcash flowsflows fromfrom financingfinancing activitiesactivities- 吸收权益性投资所收到的现金 proceeds from contribution from shareholders- 发行债券所收到的现金 proceeds from issuance of corporate bonds, net of issuing expenses- 借款所收到的现金 proceeds from borrowings- 收到的其他与筹资活动有关的现金 other cash received related to financing activities- 现金流入小计 sub-total of cash inflows- 偿还债务所支付的现金 repayments of borrowings- 发生筹资费用所支付的现金 cash paid for issuing expenses- 分配股利或利润所支付的现金 cash paid for dividends, distribution of profit - 偿付利息所支付的现金 cash paid for interest- 融资租赁所支付的现金 cash payments for finance leases- 减少注册资本所支付的现金 cash payments for reduction of registered capital- 支付的其他与筹资活动有关的现金 other cash payments relating to financing activities- 现金流出小计 sub-total of cash outflows- 筹筹资资活活动动产产生生的的现现金金流流量量净净额额 net cash flows from financing activities - 四四、汇汇率率变变动动对对现现金金的的影影响响额额 effecteffect ofof foreignforeign exchangeexchange raterate changeschanges onon cashcash- 五五、现现金金及及现现金金等等价价物物净净增增加加额额 netnet increaseincrease inin cashcash andand cashcash equivalentsequivalents- 间间接接法法 indirectindirect methodmethod 1.1.将将净净利利润润调调节节为为经经营营活活动动的的现现金金流流量量 reconciliationreconciliation ofof netnet profitprofit toto cashcash flowsflows fromfrom operatingoperating activies:activies:- 净净利利润润 net profit- 加：计提的坏账准备或转销的坏账 add: provision for bad debt or bad debt written off- 固定资产折旧 depreciation of fixed assets- 无形资产摊销 amortisation of intangible assets- 长期待摊费用摊销 amortisation of long-term deferred and prepaid expenses- 待摊费用减少（减：增加） decrease in deferred and prepaid expenses (less: increase)- 预提费用增加（减：减少） increase in accrued expenses (less: decrease)- 处置固定资产、无形资产和其他长期资产的损失(减:收益) losses on disposal of fixed assets, intangible assets and other long-term assets (less: gains)- 固定资产报废损失 losses on disposal of fixed assets- 财务费用 financial expenses- 投资损失(减:收益) losses arising from investments (less: gains)- 递延税款贷项(减:借项) deferred tax liabilities (less: assets)- 存货的减少(减:增加) decrease in inventories(less: increase)- 经营性应收项目的减少(减:增加) decrease in operating receivables (less: increase)- 经营性应付项目的增加(减:减少) increase in operating payables (less: decrease)- 增值税增加净额(减:减少) net increase in vat (less: decrease)- 其他 others- 经经营营活活动动产产生生的的现现金金流流量量净净额额 net cash f1ows from operating activities - 2.2.不不涉涉及及现现金金收收支支的的投投资资和和筹筹资资活活动动： investinginvesting andand financingfinancing activitiesactivities thatthat dodo notnot invlolveinvlolve inin cashcash receiptsreceipts andand paymentspayments- 债务转为资本 conversion of debt into captical- 第 4 页，共 10 页 历历史史财财务务数数据据 historicalhistorical financialsfinancials 人人民民币币万万元元 万万元元以以下下四四舍舍五五入入，不不保保留留小小数数year1year2year3year4 一年内到期的可转换公司债券 reclassification of convertible bonds expiring within one year as current liabilities- 融资租入固定资产 fixed assets acquired under finance leases- 其他 other- 以固定资产偿还债务 repayment of debts by the transfer of fixed assets - 以投资偿还债务 repayment of debts by the transfer of investments- 以固定资产进行投资 investments in the form of fixed assets- 以存货偿还债务 repayments of debts by the transfer of investories- 融资租赁固定资产 fixed assets of finance leases- 3.3.现现金金及及现现金金等等价价物物净净增增加加情情况况: : netnet increase/(decrease)increase/(decrease) inin cashcash andand cashcash equivalentsequivalents- 现金的期末余额 cash at the end of the period- 减：现金的期初余额 less: cash at the beginning of the period- 加：现金等价物的期末余额 plus: cash equivalents at the end of the period- 减：现金等价物期初余额 less: cash equivalents at the beginning of the period- 现现金金及及现现金金等等价价物物净净增增加加额额 netnet increase/(decrease)increase/(decrease) inin cashcash andand cashcash equivalentsequivalents- 其其他他信信息息 otherother informationinformation 估计不可回收应收账款比例 estimated % of non-collectible ar0% 估计非经营性其他应收款比例 estimated % of non-trade related other receivables0% 第 5 页，共 10 页 公公司司 水水平平分分析析 horizontalhorizontal analysisanalysis 人人民民币币千千元元 inin 000000 rmbrmbyear1year2year3year4newyear2year3year4 提醒界限 warning threshold incomeincome statementstatement 损损益益表表增长比率 growth %增长数额 growth 主主营营业业务务收收入入 salessales- 减：主营业务折扣与折让 less: sales discount- 主营业务收入净额 net sales- 减：主营业务成本 less: cogs- 主营业务税金及附加 sales taxes and surcharges- 主营业务利润 gross profit- 加：其他业务利润 profit from other business- 减：营业费用 less: operating expenses- 管理费用 management expenses- 财务费用 financial expenses- 营业利润 operating profit- 加：投资收益 investment income- 补贴收入 government subsidy income- 营业外收入 non-operating income- 减：营业外支出 less: non-operating expenses- 利润总额 total profit- 减：所得税 less: income tax- 少数股东损益 minority shareholders profit (loss)- 净利润 net profit- balancebalance sheetsheet 资资产产负负债债表表增长比率 growth %增长数额 growth 货币资金 cash and cash equivalent- 短期投资 short-term investment- 应收票据 notes receivable- 应收股利 dividend receivable- 应收利息 interest receivable- 应收账款 accounts receivable- 其他应收款 other receivables- 预付账款 prepayments- 应收补贴款 subsidy receivable- 存货 inventory- 待摊费用 deferred and prepaid expenses- 一年内到期的长期债权投资 long-term debt investment with expiry less than 1 year- 其他流动资产 other current assets- 流动资产合计 current assets in total- 长期股权投资 long-term equity investment- 长期债权投资 long-term debt investment- 长期投资合计 long-term investment in total- 其中：合并价差 cost-book value difference- 其中：股权投资差额 equity investments difference- 固定资产原价 fixed assets (original value)- 减：累计折旧 less: accumulated depreciation- 固定资产净值 net balance- 减：固定资产减值准备 less: provision for impairment- 固定资产净额 net fixed assets- 工程物资 materials for projects- 在建工程 work under construction- 固定资产清理 fixed assets for liquidation- 固定资产合计 fixed assets in total- 无形资产 intangible assets- 长期待摊费用 long-term deferred and prepaid expenses- 其他长期资产 other long-term assets- 无形及其他资产合计 intangible and other assets in total- 递延税款借项 deferred tax debit- 资资产产总总计计 total assets- 短期借款 short-term loan- 应付票据 notes payable- 应付账款 accounts payable- 预收账款 advance from customers- 应付工资 salary payable- 应付福利费 welfare payable- 应付股利 dividend payable- 应交税金 tax payable- 其他应交款 other payable fees- 其他应付款 other payables- 预提费用 accrued expenses- 预计负债 estimate liabilities- 一年内到期的长期负债 long-term debt with expiry less than 1 year- 第 6 页，共 10 页 水水平平分分析析 horizontalhorizontal analysisanalysis 人人民民币币千千元元 inin 000000 rmbrmbyear1year2year3year4newyear2year3year4 其他流动负债 other current liabilities- 流动负债合计 total current liabilities- 长期借款 long-term loan- 应付债权 credit payable- 长期应付款 long-term payables- 专项应付款 special payable- 其他长期负债 other long-term liabilities- 长期负债合计 total long-term liabilities- 递延税款贷项 deferred tax credit- 负负债债合合计计 totaltotal liabilitiesliabilities- 少少数数股股东东权权益益 minority interest- 实收资本(股本) paid-in capital- 资本公积 capital surplus- 盈余公积 surplus reserve- 未分配利润 undistributed profit- 所所有有者者权权益益合合计计 totaltotal equityequity- 负负债债及及所所有有者者权权益益总总计计 liabilitiesliabilities andand equityequity- 第 7 页，共 10 页 公公司司 垂垂直直分分析析 verticalvertical analysisanalysis year1year2year3year4 incomeincome statementstatement 损损益益表表 主主营营业业务务收收入入 salessales#div/0!#div/0!#div/0!#div/0! 减：主营业务折扣与折让 less: sales discount#div/0!#div/0!#div/0!#div/0! 主营业务收入净额 net sales#div/0!#div/0!#div/0!#div/0! 减：主营业务成本 less: cogs#div/0!#div/0!#div/0!#div/0! 主营业务税金及附加 sales taxes and surcharges#div/0!#div/0!#div/0!#div/0! 主营业务利润 gross profit#div/0!#div/0!#div/0!#div/0! 加：其他业务利润 profit from other business#div/0!#div/0!#div/0!#div/0! 减：营业费用 less: operating expenses#div/0!#div/0!#div/0!#div/0! 管理费用 management expenses#div/0!#div/0!#div/0!#div/0! 财务费用 financial expenses#div/0!#div/0!#div/0!#div/0! 营业利润 operating profit#div/0!#div/0!#div/0!#div/0! 加：投资收益 investment income#div/0!#div/0!#div/0!#div/0! 补贴收入 government subsidy income#div/0!#div/0!#div/0!#div/0! 营业外收入 non-operating income#div/0!#div/0!#div/0!#div/0! 减：营业外支出 less: non-operating expenses#div/0!#div/0!#div/0!#div/0! 利润总额 total profit#div/0!#div/0!#div/0!#div/0! 减：所得税 less: income tax#div/0!#div/0!#div/0!#div/0! 少数股东损益 minority shareholders profit (loss)#div/0!#div/0!#div/0!#div/0! 净利润 net profit#div/0!#div/0!#div/0!#div/0! 主主营营业业务务利利润润 grossgross profitprofit#div/0!#div/0!#div/0!#div/0! 其他业务利润 profit from other business#div/0!#div/0!#div/0!#div/0! 营业利润 operating profit#div/0!#div/0!#div/0!#div/0! 投资收益 investment income#div/0!#div/0!#div/0!#div/0! 补贴收入 government subsidy income#div/0!#div/0!#div/0!#div/0! 营业外收支净额 net non-operating income#div/0!#div/0!#div/0!#div/0! 利利润润总总额额 grossgross profitprofit#div/0!#div/0!#div/0!#div/0! balancebalance sheetsheet 资资产产负负债债表表 货币资金 cash and cash equivalent#div/0!#div/0!#div/0!#div/0! 短期投资 short-term investment#div/0!#div/0!#div/0!#div/0! 应收票据 notes receivable#div/0!#div/0!#div/0!#div/0! 应收股利 dividend receivable#div/0!#div/0!#div/0!#div/0! 应收利息 interest receivable#div/0!#div/0!#div/0!#div/0! 应收账款 accounts receivable#div/0!#div/0!#div/0!#div/0! 其他应收款 other receivables#div/0!#div/0!#div/0!#div/0! 预付账款 prepayments#div/0!#div/0!#div/0!#div/0! 应收补贴款 subsidy receivable#div/0!#div/0!#div/0!#div/0! 存货 inventory#div/0!#div/0!#div/0!#div/0! 待摊费用 deferred and prepaid expenses#div/0!#div/0!#div/0!#div/0! 一年内到期的长期债权投资 long-term debt investment with expiry less than 1 year#div/0!#div/0!#div/0!#div/0! 其他流动资产 other current assets#div/0!#div/0!#div/0!#div/0! 流动资产合计 current assets in total#div/0!#div/0!#div/0!#div/0! 长期股权投资 long-term equity investment#div/0!#div/0!#div/0!#div/0! 第 8 页，共 10 页 垂垂直直分分析析 verticalvertical analysisanalysis year1year2year3year4 长期债权投资 long-term debt investment#div/0!#div/0!#div/0!#div/0! 长期投资合计 long-term investment in total#div/0!#div/0!#div/0!#div/0! 其中：合并价差 cost-book value difference#div/0!#div/0!#div/0!#div/0! 其中：股权投资差额 equity investments difference#div/0!#div/0!#div/0!#div/0! 固定资产原价 fixed assets (original value)#div/0!#div/0!#div/0!#div/0! 减：累计折旧 less: accumulated depreciation#div/0!#div/0!#div/0!#div/0! 固定资产净值 net balance#div/0!#div/0!#div/0!#div/0! 减：固定资产减值准备 less: provision for impairment#div/0!#div/0!#div/0!#div/0! 固定资产净额 net fixed assets#div/0!#div/0!#div/0!#div/0! 工程物资 materials for projects#div/0!#div/0!#div/0!#div/0! 在建工程 work under construction#div/0!#div/0!#div/0!#div/0! 固定资产清理 fixed assets for liquidation#div/0!#div/0!#div/0!#div/0! 固定资产合计 fixed assets in total#div/0!#div/0!#div/0!#div/0! 无形资产 intangible assets#div/0!#div/0!#div/0!#div/0! 长期待摊费用 long-term deferred and prepaid expenses#div/0!#div/0!#div/0!#div/0! 其他长期资产 other long-term assets#div/0!#div/0!#div/0!#div/0! 无形及其他资产合计 intangible and other assets in total#div/0!#div/0!#div/0!#div/0! 递延税款借项 deferred tax debit#div/0!#div/0!#div/0!#div/0! 资资产产总总计计 total assets#div/0!#div/0!#div/0!#div/0! 短期借款 short-term loan#div/0!#div/0!#div/0!#div/0! 应付票据 notes payable#div/0!#div/0!#div/0!#div/0! 应付账款 accounts payable#div/0!#div/0!#div/0!#div/0! 预收账款 advance from customers#div/0!#div/0!#div/0!#div/0! 应付工资 salary payable#div/0!#div/0!#div/0!#div/0! 应付福利费 welfare payable#div/0!#div/0!#div/0!#div/0! 应付股利 dividend payable#div/0!#div/0!#div/0!#div/0! 应交税金 tax payable#div/0!#div/0!#div/0!#div/0! 其他应交款 other payable fees#div/0!#div/0!#div/0!#div/0! 其他应付款 other payables#div/0!#div/0!#div/0!#div/0! 预提费用 accrued expenses#div/0!#div/0!#div/0!#div/0! 预计负债 estimate liabilities#div/0!#div/0!#div/0!#div/0! 一年内到期的长期负债 long-term debt with expiry less than 1 year#div/0!#div/0!#div/0!#div/0! 其他流动负债 other current liabilities#div/0!#div/0!#div/0!#div/0! 流动负债合计 total current liabilities#div/0!#div/0!#div/0!#div/0! 长期借款 long-term loan#div/0!#div/0!#div/0!#div/0! 应付债权 credit payable#div/0!#div/0!#div/0!#div/0! 长期应付款 long-term payables#div/0!#div/0!#div/0!#div/0! 专项应付款 special payable#div/0!#div/0!#div/0!#div/0! 其他长期负债 other long-term liabilities#div/0!#div/0!#div/0!#div/0! 长期负债合计 total long-term liabilities#div/0!#div/0!#div/0!#div/0! 递延税款贷项 deferred tax credit#div/0!#div/0!#div/0!#div/0! 负债合计 total liabilities#div/0!#div/0!#div/0!#div/0! 少数股东权益 minority interest#div/0!#div/0!#div/0!#div/0! 实收资本(股本) paid-in capital#div/0!#div/0!#div/0!#div/0! 资本公积 capital surplus#div/0!#div/0!#div/0!#div/0! 盈余公积 surplus reserve#div/0!#div/0!#div/0!#div/0! 未分配利润 undistributed profit#div/0!#div/0!#div/0!#div/0! 所有者权益合计 total equity#div/0!#div/0!#div/0!#div/0! 负负债债及及所所有有者者权权益益总总计计 liabilitiesliabilities andand equityequity#div/0!#div/0!#div/0!#div/0! 第 9 页，共 10 页 垂垂直直分分析析 verticalvertical analysisanalysis year1year2year3year4 货币资金 cash and cash equivalent#div/0!#div/0!#div/0!#div/0! 短期投资 short-term investment#div/0!#div/0!#div/0!#div/0! 应收票据 notes receivable#div/0!#div/0!#div/0!#div/0! 应收股利 dividend receivable#div/0!#div/0!#div/0!#div/0! 应收利息 interest receivable#div/0!#div/0!#div/0!#div/0! 应收账款 accounts receivable#div/0!#div/0!#div/0!#div/0! 其他应收款 other receivables#div/0!#div/0!#div/0!#div/0! 预付账款 prepayments#div/0!#div/0!#div/0!#div/0! 应收补贴款 subsidy receivable#div/0!#div/0!#div/0!#div/0! 存货 inventory#div/0!#div/0!#div/0!#div/0! 待摊费用 deferred and prepaid expenses#div/0!#div/0!#div/0!#div/0! 一年内到期的长期债权投资 long-term debt investment with expiry less than 1 year#div/0!#div/0!#div/0!#div/0! 其他流动资产 other current assets#div/0!#div/0!#div/0!#div/0! 流