海信科龙财务分析案例.doc

海信科龙电器股份有限公司报表分析案例报表材料 （一）资产负债表资产负债表编制单位：海信科龙电器股份有限公司单位：人民币元资 产2007 年 12 月 31 日2006 年 12 月 31 日合并数公司数合并数公司数流动资产：货币资金146,527,807.1647,055,872.14390,503,566.38205,118,842.75交易性金融资产9,479,410.00-2,000.002,000.00应收票据2,740,000.00100,000.0077,317,440.8023,963,736.61应收账款618,566,012.70388,208,800.61374,911,284.04220,267,064.25预付款项72,847,598.00336,124,026.2981,980,665.92267,776,312.98应收利息-应收股利-其他应收款593,172,778.271,109,850,412.61475,747,191.801,396,925,531.98存货940,284,389.70615,051,793.84919,836,622.62620,785,727.30一年内到期的非流动资产-其他流动资产15,376,482.0313,541,212.89543,661.62125,000.00流动资产合计2,398,994,477.862,509,932,118.382,320,842,433.182,734,964,215.87非流动资产：可供出售固定资产-持有至到期投资-长期应收款-长期股权投资128,924,101.801,901,334,592.62125,928,171.921,813,388,668.41投资性房地产38,192,137.4320,728,217.0064,542,932.8437,461,097.76固定资产1,234,496,001.63380,412,420.051,330,768,487.39439,916,791.97在建工程137,105,983.2317,303,509.63283,719,768.182,205,075.77工程物资-固定资产清理5,149,749.165,125,440.00-生产性生物资产-无形资产464,944,203.67291,605,318.88418,507,966.06269,114,746.00开发支出-商誉-长期待摊费用2,222,788.48-880,451.52-递延所得税资产11,299,667.77-21,386,732.06-其他非流动资产-非流动资产合计2,022,334,633.172,616,509,498.182,245,734,509.972,562,086,379.91资产总计4,421,329,111.035,126,441,616.564,566,576,943.155,297,050,595.78资产负债表（续）负债和股东权益2007 年 12 月 31 日2006 年 12 月 31 日合并数公司数合并数公司数流动负债：短期借款1,310,971,970.91895,000,000.001,556,702,248.52866,902,248.52交易性金融负债6,157,782.89-应付票据770,959,940.00733,959,940.00508,047,387.22660,069,940.00应付账款1,352,524,482.02164,747,880.811,467,483,921.58554,805,693.76预收款项417,174,192.88473,580,561.40760,291,406.34686,697,652.74应付职工薪酬91,851,650.7339,546,709.7037,138,455.205,824,765.25应交税费(65,430,540.63)(20,372,408.90)(101,767,764.94)(85,624,053.90)应付利息4,405,858.841,748,914.3818,446,920.5213,242,642.73应付股利2,067.02-2,067.02-其他应付款658,716,749.141,843,584,601.17570,915,593.571,481,510,368.91一年内到期的非流动负债-其他流动负债292,682,611.12233,115,295.19247,077,453.29205,107,283.42流动负债合计4,840,016,764.924,364,911,493.755,064,337,688.324,388,536,541.43非流动负债：长期借款-应付债券-长期应付款55,792,534.7255,592,534.7260,572,294.2358,214,807.25专项应付款-预计负债144,005,574.26129,085,638.25169,995,082.92165,063,452.10递延所得税负债-其他非流动负债-非流动负债合计199,798,108.98184,678,172.97230,567,377.15223,278,259.35负债合计5,039,814,873.904,549,589,666.725,294,905,065.474,611,814,800.78股东权益：股本992,006,563.00992,006,563.00992,006,563.00992,006,563.00资本公积1,538,356,635.501,723,121,352.121,608,102,127.201,721,510,391.64减：库存股-盈余公积114,580,901.49114,580,901.49114,580,901.49114,580,901.49未分配利润(3,447,561,785.51)(2,252,856,866.77)(3,697,957,232.42)(2,142,862,061.13)外币报表折算差额29,133,511.65-14,978,392.50-归属于母公司所有者权益(773,484,173.87)576,851,949.84(968,289,248.23)685,235,795.00少数股东权益154,998,411.00-239,961,125.91股东权益合计(618,485,762.87)576,851,949.84(728,328,122.32)685,235,795.00负债和股东权益总计4,421,329,111.035,126,441,616.564,566,576,943.155,297,050,595.78编制单位：海信科龙电器股份有限公司单位：人民币元 （二）利润表利润表编制单位：海信科龙电器股份有限公司单位：人民币元项目2007 年度2006 年度合并数公司数合并数公司数一、营业收入8,822,347,228.405,021,911,719.326,978,111,131.634,035,706,444.84其中：主营业务收入8,321,817,250.464,457,712,654.836,565,241,644.833,890,910,582.00其他业务收入500,529,977.94564,199,064.49412,869,486.80144,795,862.84减：营业成本7,368,479,127.094,088,689,613.965,757,863,658.343,504,142,309.61其中：主营业务成本6,945,444,340.243,762,285,515.535,473,715,389.143,375,313,273.34其他业务成本423,034,786.85326,404,098.43284,148,269.20128,829,036.27营业税金及附加1,856,823.761,031,322.95984,962.74109,337.52销售费用1,116,923,591.23961,362,150.53831,614,349.02709,322,578.47管理费用311,516,093.5258,605,430.02365,479,462.69108,458,103.44财务费用119,179,346.6797,093,371.48158,807,567.00101,087,326.92资产减值损失62,425,986.844,356,106.28(18,158,599.04)(45,935,521.96)加：公允价值变动收益3,104,581.01-投资收益6,756,455.992,226,963.733,588,175.993,588,175.99其中：对联营企业和合营企业的投资收益-汇兑收益二、营业利润(148,172,703.71)(186,999,312.16)(114,892,093.13)(337,889,513.17)加：营业外收入463,679,353.0286,428,600.16160,251,086.86139,875,901.82减：营业外支出89,299,117.379,424,093.6444,952,655.8619,316,126.27其中：非流动资产处置损失-三、利润总额226,207,531.93(109,994,805.64)406,337.87(217,329,737.62)减：所得税费用10,867,387.46-(20,870,766.47)-四、净利润215,340,144.48(109,994,805.64)21,277,104.34(217,329,737.62)归属于母公司所有者的净利润250,395,446.91(109,994,805.64)42,113,364.14(217,329,737.62)少数股东损益(35,055,302.43)-(20,836,259.80)-五、每股收益（一）基本每股收益0.2524-0.0425-（二）稀释每股收益0.2524-0.0425- （三）现金流量表现金流量表项 目2007 年度2006 年度合并数公司数合并数公司数一、经营活动产生的现金流量：销售商品、提供劳务收到的现金4,522,597,002.351,675,242,801.553,763,368,880.842,195,030,159.18收到的税费返还214,104,492.78-102,202,641.01-收到其他与经营活动有关的现金31,414,712.831,604,677,347.97122,665,124.31110,708,632.44经营活动现金流入小计4,768,116,207.963,279,920,149.523,988,236,646.162,305,738,791.62购买商品、接受劳务支付的现金2,992,877,751.782,300,517,630.891,422,597,335.82795,369,172.76支付给职工以及为职工支付的现金562,760,732.10197,121,515.83513,411,138.06253,198,831.64支付的各项税费180,528,099.70103,868,423.05316,489,398.12158,583,267.54支付其他与经营活动有关的现金1,036,345,273.13854,706,371.93853,290,523.24476,211,297.13经营活动现金流出小计4,772,511,856.713,456,213,941.703,105,788,395.241,683,362,569.07经营活动产生的现金流量净额(4,395,648.75)(176,293,792.17)882,448,250.92622,376,222.55二、投资活动产生的现金流量：收回投资收到的现金-取得投资收益收到的现金-处置固定资产、无形资产和其他长期资产收回的现金净额429,318,371.19163,759,000.14179,098,710.41131,907,884.22处置子公司及其他营业单位收到的现金净额-收到其他与投资活动有关的现金4,011,408.822,061,207.244,754,020.021,467,709.78投资活动现金流入小计433,329,780.01165,820,207.38183,852,730.43133,375,594.00购建固定资产、无形资产和其他长期资产支付的现金301,657,981.6090,265,898.21128,802,562.8319,619,429.85投资支付的现金1,220,000.002,720,000.01-质押贷款净增加额-取得子公司及其他营业单位支付的现金净额-支付其他与投资活动有关的现金-投资活动现金流出小计302,877,981.6092,985,898.22128,802,562.8319,619,429.85投资活动产生的现金流量净额130,451,798.4172,834,309.1655,050,167.60113,756,164.15编制单位：海信科龙电器股份有限公司单位：人民币元 项目2007 年2006 年合并数公司数合并数公司数三、筹资活动产生的现金流量：吸收投资收到的现金-其中：子公司吸收少数股东投资收到的现金-取得借款收到的现金1,780,779,623.281,029,000,000.001,520,863,959.04745,200,000.00发行债券收到的现金-保户储金及投资款净增加额-收到其他与筹资活动有关的现金320,124,523.59267,537,644.94-筹资活动现金流入小计2,100,904,146.871,296,537,644.941,520,863,959.04745,200,000.00偿还债务支付的现金2,020,809,900.89995,202,248.522,124,684,531.081,146,433,011.65分配股利、利润或偿付利息支付的现金75,119,918.4735,251,849.34120,271,383.8386,010,956.67