上司公司的财务分析报告模板.doc

上司公司的财务分析报告模板 导语：财务分析报告是反映公司的经营状况因此财务分析报告是十分重要的下面就来看看小编为大家准备的财务分析报告欢迎阅读仅供参考更多相关的知识请关注文书帮 上司公司的财务分析报告模板 xx年报 10商会计浦笑月1010404113 一、资产负债表分析 流动资产 期末余额 年初余额 3,490,823,138.5331,381,597 .223,680,299,588.97885,570,733.17988,822,994.71232,947,127.7111,232,271,001.4138,870,918 .9720,580,987,100.69 289,401,362.3416,540,808,602.314,208,338,634.33 增减金额 555,613,95 8.775,311,147 .962,546,056,795.64115,424,47 9.97464,400,194.58512,209,64 7.662,492,444,112.188,299,999 .995,743,737,651.69 68,344,334 .6721,851,216 .881,639,798,828.96829,059.83 增减百分比15.92%16.92%69.18%13.03%46.96%219.88%22.19%21.35%27.91%23.62%0.13%38.97% 年初结构百分比 8.23%0.07%8.68%2.09%2.33%0.55%26.49%0.09%48.54% 0.68%39.01%9.92% 年末结构百分比 8.14%0.05%12.52%2.01%1.05%1.50%27.60%0.06%52.93% 0.72%33.30%11.76%0.00%0.00%1.28%47.07%100.00% 4,046,437, 货币资金 097.30 交易性金融资26,070,449 产.26 6,226,356, 应收票据 384.611,000,995, 应收账款 213.14524,422,80 预付款项 0.13745,156,77 其他应收款 5.3713,724,715 存货 ,113.5930,570,918 其他流动资产 .9826,324,724 流动资产合计 ,752.38 非流动资产 357,745,69 长期股权投资 7.0116,562,659 固定资产 ,819.195,848,137, 在建工程 463.29 工程物资829,059.83无形资产递延所得税资产非流动资产合 计资产总计 0.00%11.11 206,864.00232,722.0025,858.000.00% % 638,779,09783,102,80144,323,718.43 1.85% 0.433.6713.24%23,408,35721,821,8841,586,473, 7.27%51.46% ,993.75,124.65869.10 49,733,08242,402,8717,330,211,17.29%100.00% ,746.13 流动负债 3,025,300, 短期借款 000.004,209,830, 应付票据 000.009,544,811, 应付账款 797.184,702,030, 预收款项 909.17287,490,95 应付职工薪酬 8.04605,165,1 应交税费 62.05143,856,15 应付利息 9.40 应付股利267,940.08 935,931,20 其他应付款 3.22 一年内到期的4,968,476,非流动负债300.00 27,212,830 流动负债合计 ,105.04 非流动负债 4,983,242, 长期借款 894.823,000,000, 应付债券 000.001,514,368, 长期应付款 292.00 递延所得税负1,435,164. 债34非流动负债合9,499,046, 计351.16 36,711,876 负债合计 ,456.20 所得税权益 6,423,643, 实收资本 659.003,790,600, 资本公积 601.3411,686,062 专项储备 .80 盈余公积874,646,17,225.34 1,520,000,000.003,253,980,000.007,356,535,056.804,767,616,019.04237,396,596.42581,798,054.7346,810,000 .00267,940.081,010,697,526.252,199,165,111.6619,810,670,195.52 7,260,817,914.821,000,000,000.001,513,651,266.002,762,951. 339,777,232,132.1529,587,902,327.67 6,423,643,659.004,092,326,505.248,111,784. 98874,646,17 520.79 1,505,300,000.00955,850,00 0.002,188,276,740.3865,585,10 9.8750,094,361 .6223,367,10 7.3297,046,159 .400.0074,766,32 3.032,769,311,188.347,402,159,909.52 2,277,575,020.002,000,000,000.00 99.03%29.37%29.75%1.38%21.10%4.02%207.32%0.00%7.40%125.93%37.36%31.37%200.00% 3.58%7.67%17.35%11.24%0.56%1.37%0.11%0.00%2.38%5.19%46.72% 17.12%2.36%3.57%0.01%23.06%69.78% 15.15%9.65%0.02%2.06% 6.08%8.46%19.19%9.45%0.58%1.22%0.29%0.00%1.88%9.99%54.72% 10.02%6.03%3.04%0.00%19.10%73.82% 12.92%7.62%0.02%1.76% 717,026.000.05%1,327,786 .99278,185,780.997,123,974,128.53 0.00301,725,903.903,574,277. 820.00 48.06%2.85%24.08%0.00%7.37%44.06%0.00% 9.091,791,605, 未分配利润 295.95 归属于母公司12,892,181所有者,798.18权益合计 129,024,49 少数股东权益 1.75 所有者权益合13,021,206 计,289.93负债和所有者49,733,082 权益,746.13 通过计算得出 9.09 1,373,774,510.9212,772,502,639.23 42,466,258 .4412,814,968,897.6742,402,871,225.34 417,830,78 5.03119,679,15 8.95 86,558,233 .31206,237,39 2.267,330,211,520.79 30.41%0.94%203.83%1.61% 3.24%30.12% 0.10%30.22% 3.60%25.92% 0.26%26.18%100.00% 17.29%100.00% 该公司资产总额增加该公司呈现繁荣的趋势该公司负债总额增加流动负债增加非流动负债减少该公司所有者权益增加未分配利润增加公司呈现盈利状态 经分析该公司属于负债变动型资产的增长大多数由于负债所引起的该企业经营规模扩大了但并不代表企业经营出色对于这种变化是不能作出良好评价的只能说是企业理财的结果 资产负债表的横向结构分析： 1、其他应收款、应收票据较快增长但预付款项、其他流动资产和递延所得税资产的下降使总资产变化不大; 2、应付利息、应付债券和少数股东权益大幅增加短期借款、一年内到期的非流动负债稍有增加未分配利润有所增加 资产负债表的纵向结构分析： 1、固定资产占总资产比重较大其次是存货、应收票据和在建工程应收票据和固定资产变动比较大;2、归属于母公司所有者所占比重较大其次是应付账款、长期借款和实收资本而长期借款所占比重明显下降 二、利润表分析 项目 本期金 额 上期金额 上期结构百分 本期结构百分 增减金额 增减百分 营业总收入 其中：营业收入 营业总成本 其中：营业成本营业税金及附加销售费用管理费用财务费用资产减值损失加：公允价值变动 损益 投资收益其中：对联营企业和合营企业的投资 收益汇总收益 营业利润加：营业外收入减：营业外支出其中：非流动资产 处置损失 利润总额减：所得税费用 42,814,922,834.14 42,814,922,834.14 42,158,308,572.0539,866,243,776.78183,635,925.24470,373,186.45635,118,789.50933,345,374.7069,591,519.385,311,147.9622,183,817.904,641,070.3345.00673,486,932.0338,628,909.6665,628,497.3763,330,496.17646,487,344.32149,935,802.61 40,090,326,471.6740,090,326,471.6739,718,774,690.9738,001,409,280.54 163,578,85 4.06 440,625 ,717.36506,903 ,219.25708,052 ,898.20101,79 5,478.4417,466,559.6727,214,276.342,430,209.74381,299,497.3716,472,963.2732,894,028.2829,967,544.22364,878,432.3663,613,063.98 比 100% 94.79%0.41% 1.10%1.26%1.77%0.25%0.04%0.07%0.01%0.95%0.04%0.08%0.07%0.91%0.16% 比100% 93.11%0.43% 1.10% 1.48% 2.18% 0.16% 0.01% 0.05% 0.01%1.57%0.09%0.15%0.15%1.51%0.35% 2,724,596,362.472,724,596,362.472,439,533,881.081,864,834,496.2420,057,071.1829,747,469.09128,215,570.25225,292,476.50 171,386,997.8212,155,411.715,030,458.442,210,860.5945.00292,187,434.6622,155,946.3932,734,469.0933,362,951.95281,608,911.9686,322,738.63 比6.80%6.80%6.14%4.91%12.26%6.75%25.29%31.82% 168 .36% 69. 59%18. 48%90.97%76.63%134.50%99.51%111.33%77.18%135.70% 净利润 图1 496,551301,265,541.71,368.38 0.75%1.16% 195,28664.8,173.332% 利润表的横向结构分析： 1、资产减值损失、公允价值变动损益大幅下降投资收益稍微有些减少 2、非流动资产处置损失比例较大幅度增加随之导致营业外收入增加较多所得税费用也 增加较多 利润表的纵向结构分析： 1.通过收支结构分析：企业盈利的主要原因是营业成本 2.通过盈利结构分析：总收入中营业成本的比例占据大部分表明绝大多数收入来自于货物 的销售 xx年度经营利润投资收益公允价值变动收益营业外收支净额 利润总额 图2 金额673486932.0322183817