小天鹅利润表分析.doc

利润表垂直分析会计年度2012年（%）2011年（%）一、营业收入100.00%100.00%营业总成本94.90%95.27%营业成本77.39%83.40%营业税金及附加0.44%0.20%销售费用12.18%8.15%管理费用4.80%3.40%财务费用-0.04%-0.01%资产减值损失0.13%0.13%公允价值变动净收益-0.04%-0.03%投资收益0.81%0.70%其中：对联营企业和合营企业的投资收益-0.0021%-二、营业利润5.86%5.41%营业外收入0.75%0.89%减：营业外支出0.16%0.18%其中：非流动资产处置净损失0.08%0.00%三、利润总额6.46%6.11%所得税0.97%1.20%四、净利润5.49%4.91%归属于母公司所有者的净利润4.90%4.13%少数股东损益0.59%0.78%利润表水平分析会计年度2012年2011年变动额变动率一、营业收入6,899,860,000.0010,975,600,000.00-4,075,740,000.00 -37.13%营业总成本6,547,960,000.0010,456,200,000.00-3,908,240,000.00 -37.38%营业成本5,339,910,000.009,153,130,000.00-3,813,220,000.00 -41.66%营业税金及附加30,481,800.0022,435,900.008,045,900.00 35.86%销售费用840,561,000.00894,035,000.00-53,474,000.00 -5.98%管理费用331,387,000.00373,315,000.00-41,928,000.00 -11.23%财务费用-3,052,360.00-1,018,280.00-2,034,080.00 199.76%资产减值损失8,671,360.0014,335,900.00-5,664,540.00 -39.51%公允价值变动净收益-3,067,710.00-3,486,330.00418,620.00 -12.01%投资收益55,622,700.0077,371,600.00-21,748,900.00 -28.11%其中：对联营企业和合营企业的投资收益-143,001.00-143,001.00 -二、营业利润404,456,000.00593,269,000.00-188,813,000.00 -31.83%营业外收入52,004,000.0097,259,500.00-45,255,500.00 -46.53%营业外支出10,888,500.0020,155,700.00-9,267,200.00 -45.98%其中：非流动资产处置净损失5,462,000.00-5,462,000.00 -三、利润总额445,572,000.00670,373,000.00-224,801,000.00 -33.53%所得税66,735,500.00131,808,000.00-65,072,500.00 -49.37%四、净利润378,836,000.00538,565,000.00-159,729,000.00 -29.66%归属于母公司所有者的净利润338,388,000.00453,328,000.00-114,940,000.00 -25.35%少数股东损益40,448,500.0085,236,800.00-44,788,300.00 -52.55%利润表趋势分析会计年度2012年2011年2010年2009年2008年一、营业收入160.72%255.66%260.95%101.92%100.00%营业总成本151.78%242.38%244.46%96.62%100.00%营业成本152.77%261.86%270.22%95.91%100.00%营业税金及附加174.17%128.20%135.99%108.90%100.00%销售费用163.96%174.39%144.04%98.42%100.00%管理费用142.26%160.26%139.82%80.53%100.00%财务费用-18.07%-6.03%200.37%8.72%100.00%资产减值损失22.45%37.12%-54.95%266.53%100.00%公允价值变动净收益-100.00%投资收益88.41%122.98%6.37%-11.58%100.00%其中：对联营企业和合营企业的投资收益-100.00%二、营业利润965.43%1416.12%1595.08%476.98%100.00%营业外收入238.12%445.34%338.26%505.57%100.00%营业外支出45.15%83.57%84.73%135.23%100.00%其中：非流动资产处置净损失-100.00%三、利润总额1124.75%1692.21%1821.73%700.80%100.00%所得税456.86%902.34%766.36%382.88%100.00%四、净利润1514.87%2153.59%2