[精品工作文件参考]财务分析报告实例

财务分析报告一、实现利润分析2001年实现利润为564915万元，与2000年的2167888万元相比有较大幅度下降，下降7394。实现利润主要来自于对外投资所取得的收益。在主营业务收入大幅度下降的同时经营利润也大幅度下降，公司经营业务开展得很不理想，应查明原因。A2A0A1A3A4A5A6A7A8A9A10A10A11A12A9A10A10A10A12A11A13A13A13A12A14A15A16A17A18A19A20A21A22A23A24A25A26A20A27A23A18A19A20A21A22A23A24A25A26A20A27A23A18A19A20A21A22A23A24A25A26A20A27A23A28A29A30A31A9A10A32A11A33A32A34A32A33A35A11A33A34A33A33A9A36A13A37A38A9A34A36A39A11A9A10A34A9A9A11A10A39A39A37A33A34A32A11A10A34A10A10A40A41A42A43A32A38A33A13A34A11A32A35A37A36A34A13A33A9A11A38A37A39A34A39A39A33A36A34A36A9A11A32A11A9A32A34A37A32A10A34A10A10A44A45A42A43A9A11A33A9A34A36A38A35A39A39A34A39A37A11A13A9A33A11A34A13A11A36A9A34A33A9A11A33A32A36A10A34A39A13A10A34A10A10A46A47A30A48A9A33A33A36A34A39A37A11A36A38A34A13A10A11A10A36A11A34A38A10A9A32A32A39A13A34A33A9A33A34A10A9A10A34A10A10A44A45A49A30A50A51A52A38A11A13A34A39A38A9A9A34A32A9A32A10A32A34A13A33A35A32A34A33A36A32A36A32A34A10A10A10A34A10A10A53A54A30A31A38A37A38A34A10A13A35A36A37A34A38A10A11A10A39A36A34A33A36A11A33A32A34A38A10A33A33A11A34A11A36A10A34A10A10二、成本分析2001年主营业务成本为14617626万元，与2000年的18136215万元相比有较大幅度下降，下降1940。2001年销售费用为2125796万元，与2000年的1692963万元相比有较大增长，增长2557。2001年尽管公司销售费用有较大幅度增长，但销售收入却出现了较大幅度的下降，公司市场销售活动开展得很不理想，应当采取果断措施，调整产品结构、销售战略或销售队伍。2001年管理费用为2275498万元，与2000年的1434274万元相比有较大增长，增长5865。2001年管理费用占销售收入的比例为1109，与2000年的598相比有较大幅度的提高，提高511个百分点。在销售收入大幅度下降的情况下，管理费用没有得到有效控制，致使经营业务的盈利水平大幅度下降。要严G2625G1681G4447管理费用G4358出的G1766理G3839，G2765G2383提高G2915使用效G2513。2001年G1005务费用为1156924万元，与2000年的661959万元相比有较大增长，增长7477。三、资产结构公司G2464动资产G4399G900G953G3078占用的、应当收G1869的资产G3316G1421较大，G4191占公司G2464动资产的5819，应当G1958G2972应收G2267G3771管理，G1681G4447应收G2267G3771的G4393G2408。2001年G2930业资G2081不G1766理占用G3316G1421较大，G2930业经营活动资G2081G2085G4294，资产结构不G3422G1766理，2001年与2000年相比，2001年G1225G1898出现不G1766理增长。G4505G3480来G2209，G2464动资产增长G2265于主营业务收入增长，资产的盈利G2719G2383G969没有提高。因G1198与2000年相比，资产结构G3028于G1424G1828。A55A56A57A58A59A60A61A62A6A7A8A9A10A10A11A12A9A10A10A10A12A11A13A13A13A12A14A15A16A17A18A19A20A21A22A23A24A25A26A20A27A23A18A19A20A21A22A23A24A25A26A20A27A23A18A19A20A21A22A23A24A25A26A20A27A23A63A64A47A65A33A11A36A32A10A10A34A9A13A11A9A34A9A38A36A38A39A36A32A33A34A9A36A11A11A33A34A33A33A11A37A11A37A37A36A34A36A11A10A34A10A10A25A66A46A47A36A38A38A33A34A32A33A35A9A37A34A10A36A32A10A9A11A34A39A36A39A33A11A34A39A32A32A36A36A34A11A13A10A34A10A10A67A68A47A65A38A10A33A38A39A34A33A10A11A9A34A33A37A32A36A37A38A32A34A36A32A11A32A36A34A33A11A9A11A9A11A37A34A10A33A10A34A10A10A69A70A11A9A10A37A11A36A34A38A10A11A10A33A34A39A10A32A39A13A33A36A34A11A10A11A37A37A34A13A9A9A11A9A10A39A34A39A32A10A34A10A10A71A30A72A73A9A10A33A13A38A10A34A9A36A35A11A32A34A39A11A9A33A36A33A32A33A34A13A39A11A36A37A34A13A38A11A10A9A36A10A37A34A11A32A10A34A10A10A70A74A75A47A65A37A36A10A38A32A34A38A37A36A11A34A32A10A32A32A32A38A36A34A33A32A38A38A34A36A36A36A36A33A10A38A34A10A39A10A34A10A10四、偿债能力G1206G4358G1553G2719G2383来G2209，G36公司2001年的G3088G1064现G2081G4358G1553资G2081比较G2085G4294，主要G4007G2220G1387G2905G2073G2267。增G1958G2073G2267G1878降G1294公司盈利水平，G969有G2230G2719G1243来G2276G3397，增G1958G1557G4271不G2230G3835。G1206盈利情况来G2209，公司盈利对利G3695的G876G4304G895G3316为149G895。公司盈利G2719G2383对利G3695的G876G4304G1105度G2858G1294。A76A77A78A79A80A81A8A14A15A16A17A9A10A10A11A12A9A10A10A10A12A11A13A13A13A12A63A64A82A26A11A34A32A10A11A34A32A32A11A34A33A36A83A64A82A26A11A34A10A37A11A34A36A10A11A34A9A32A42A84A85A86A87A18A11A34A33A13A33A34A9A37A33A34A9A33A47A65A88A89A26A10A34A38A9A10A34A32A33A10A34A32A36五、盈利能力G36公司2001年的营业利润G2513为104，资产G881G1135G2513为342，G2122资产收益G2513为190，成本费用利润G2513为278。公司实G1949投入到G2930业自G3206经营业务的资产为47031210万元，经营资产的收益G2513为046，G1431对外投资的收益G2513为6669。G1206G2930业G2717外G998资产的盈利情况来G2209，对外投资的收益G2513大于G2717G998资产收益G2513，G2717G998资产收益G2513G3788于G2930业实G1949G1246G2267利G2513，G3338明对外投资的盈利G2719G2383G3262G2455G3078G2561G4041的，但G2717G998经营资产的盈利G2719G2383G2858G1294。A90A1A78A79A80A81A8A14A15A16A17A9A10A10A11A12A9A10A10A10A12A11A13A13A13A12A91A44A45A92A42A43A26A9A39A34A11A9A9A36A34A38A32A36A37A34A38A33A44A45A42A43A26A11A34A10A33A39A34A10A36A11A36A34A36A32A93A94A95A96A42A43A26A9A34A37A39A13A34A39A11A11A38A34A10A33A47A65A97A98A26A36A34A33A9A38A34A11A9A37A34A39A37A51A47A65A30A48A26A11A34A13A10A39A34A33A10A11A10A34A39A11六、营运能力G36公司2001年G4505资产G4411G4455G1201G3316为042G1201，比2000年G4411G4455G3374度G1474G2564，G4411G4455G3487G3316G120654358G3487G3932长到86013G3487。公司资产G1695G2662有较大幅度的增长但营业收入却没有相应的增长，公司G4505资产的G4411G4455G3374度有较大幅度的下降。G36公司2001年G1669G1351资产G4411G4455G3487G3316为10162G3487，2000年为5707G3487，2001年比2000年G3932长4455G3487。G36公司2001年G1225G1898G4411G4455G3487G3316为22430G3487，2000年为8065G3487，2001年比2000年G3932长14365G3487。G36公司2001年应收G4300G2267G4411G4455G3487G3316为39892G3487，2000年为26318G3487，2001年比2000年G3932长13573G3487。G1206G1225G1898、应收G4300G2267、应G1553G4300G2267G3128G4320占用资G2081G3316G2408G1923G2915G4411G4455G3374度的G1681G3714来G2209，公司经营活动的资G2081占用有较大幅度的增G1958，营G4206G2719G2383明G3745下降。A99A100A78A79A80A81A8A14A15A16A17A9A10A10A11A12A9A10A10A10A12A11A13A13A13A12A69A70A101A102A103A18A9A9A33A34A36A10A39A10A34A38A32A11A11A32A34A11A13A71A30A72A73A101A102A103A18A36A13A39A34A13A9A9A38A36A34A11A39A36A33A9A34A13A39A71A104A72A73A101A102A103A18A9A10A36A34A39A32A11A10A13A34A11A10A13A13A34A37A39A44A45A101A66A38A9A36A34A9A9A36A33A36A34A39A33A33A32A39A34A11A37A57A58A105A106A107A108A8A14A15A16A17A9A10A10A11A12A9A10A10A10A12A11A13A13A13A12A109A47A65A101A102A103A18A39A38A10A34A11A36A32A33A36A34A32A39A39A33A9A34A13A11A67A68A47A65A101A102A103A18A11A10A11A34A38A9A32A37A34A10A37A37A11A34A11A36A63A64A47A65A101A102A103A18A38A13A32A34A32A32A33A11A11A34A11A36A32A37A32A34A39A37A41A110A101A102A103A18A33A11A13A34A36A38A9A36A33A34A37A33A36A32A39A34A36A13七、经营协调性G1206长G2905投资G1764G3093资情况来G2209，公司长G2905投G3093资活动G2719为G2930业提G163413866486万元的营G4206资G2081，投G3093资活动G3262G3800调的。G1206公司经营业务的资G2081G3800调情况来G2209，公司经营业务G1439展G4350G1064，G3859要G2930业提G163421245763万元的G2464动资G2081。但公司投G3093资活动没有为G2930业经营活动提G1634G4512G1652的资G2081G876G4355，经营活动G3262不G3800调的。G1206G2406G2905情况来G2209，G2930业的营G4206资本不G2719G1652G2561G4512G3219产经营活动的资G2081G3859要，G2930业资G2081G1115G3875G2085G4294。八、发展潜力2001年G2930业G3821G1175G4239的G2230动用资G2081G4505G1421为958315万元。G3338明在没有外G998资G2081来G4183的情况下，G2930业用于投资G1439展的资G2081G3106果不G1073G1718G4323G4002G3316G1421，G4245不G1878G1619G2930业G3219产经营活动G1243来不利影响，反之，G3106果G2930业的G3821增投资G1695G2662G1073G1718G4323G4002G3316G1421，G4245在没有G2915它外G998资G2081来G4183的情况下，必然占用G3219产经营活动资G2081,引起营G4206资本的减少，将G1878引起经营活动的资G2081G2085G4294。在G1958G3374G2930业G2464动资产G4411G4455G3374度方面，G3106果使公司G2464动资产G4411G4455G3374度提高005G1201，G4245使G2464动资产占用缩G13876051G3487，由G1198G1431节G4191资G20813400748万元，G2230用于G2930业今后G1439展。九、经营风险G36公司2001年盈G2276平衡点的主营业务收入为19765830万元，表示当公司该G2905主营业务收入G1073G1718G4323G4002G3316值时公司G1878有盈利，G1294于G4323G4002G3316值时公司G1878G2276G3397。营业安全水平为365，表示公司当G2905主营业务收入下降只要不G1073G1718748724万元，公司仍然G1878有盈利。G1206营业安全水平来G2209，公司承受销售下降打击的G2719G2383较差，经营风险较大。G1206资本结构G1764资G2081成本来G2209，G36公司2001年的G1553G3695G1557G4271为16895000万元，实G1949G2073G2267利G2513水平为685,公司的G1005务风险G3714G3316为045。G1206公司当G2905资本结构、G2073G2267利G2513G1764盈利水平G3128G4320的G1681G3714来G2209，公司增G1958G1557G4271不G1878增G1958公司的盈利水平，相反G1878降G1294公司现在的盈利水平。A111A99A112A113A80A81A8A9A10A10A11A12A9A10A10A10A12A11A13A13A13A12A14A15A16A17A18A19A20A21A22A23A24A25A26A20A27A23A18A19A20A21A22A23A24A25A26A20A27A23A18A19A20A21A22A23A24A25A26A20A27A23A114A115A116A117A118A11A13A37A38A32A39A34A36A10A9A36A34A36A32A11A38A10A9A33A9A34A32A9A11A9A39A34A38A38A37A10A10A37A39A34A13A11A10A34A10A10A44A45A119A120A121A116A10A34A10A33A35A39A13A34A10A10A10A34A36A36A35A38A34A13A