项目投资财务分析报表

1、建设投资估算表附表1单位：万元序号工程或费用名称估算价值占固定资产投资的比例（）建筑工程设备购置安装工程其它费用合计1工程费用19772.902015.0021787.901.1主体工程18850.001865.001.2环境配套工程922.90150.001.31.41.52工程建设其他费用4708.304708.302.1土地使用费2000.002.2其他费用2708.302.3建设单位管理费2.4前期工作费2.5联合试运转费2.6招投标费3预备费794.89794.893.1基本预备费794.893.2涨价预备费4固定资产投资方向调节税5建设期利息450.00450.006固定资产投资总

2、额（1+2+3+4+5）277417铺底流动资金5695698总投资28310土建工程投资明细表附表1-1序号工程名称建设性质单位数量单位造价投资额（万兀）1主体工程15000.0018850234567891011合计流动资金估算表附表2序号项目最低周转天数周转次数生产经营期2345678910111流动资产5771022135216741674167416741674167416741.1应收账款904536980131016331633163316331633163316331.2存货1.2.1外购原材料及燃料30124444444444122在产品1.2.3产成品1.2.4其它4561

3、.3现金3012383838383838383838382流动负债88888888882.1应付账款60688888888883流动资金（二1-2 ）5691014134316661666166616661666166616664流动资金本年增加额5694453303235铺底流动资金569资金筹措与使用计划表附表3单位：万元序号项目合计建设期生产经营期12345678910111总投资28310277415691.1固定资产投资27741277411.2铺底流动资金5695692资金筹措28310277415692.1自有资金13310127415692.2银行贷款1500015000项目可

4、行性研究报告；资金申请报告；项目建议书；商业计划书：项目投资财务分析；爱好者交流群:总成本费用估算表附表4序号项目生产经营期2345678910111外购原材料及动力505050505050505050502工资及福利费4504504504504504504504504504503修理费1791791791791791791791791791794折旧费6006006006006006006006006006005摊销费2482482482482482482482482482486销售费用00000000007管理费用00000000008财务费用9008407204801809总成本费用24

5、272367224720071707152715271527152715279.1其中：固定成本23772317219719571657147714771477147714779.2可变成本5050505050505050505010经营成本67967967967967967967967967967911盈亏平衡点BP1 （ %）59.85%42.33%30.20%25.57%22.79%22.79%22.79%22.79%22.79%12BP2 （万元）234722181972167014891489148914891489产品生产成本估算表附表4-1序号项目单位消耗定额单价第2年达产年年耗

6、量金额（万元）年耗量金额（万元）1原材料辅助材料1.11.1.12燃料动力50.0050.002.12.22.32.42.2工资福利人450.00450.002.2.1工人2500.002.2.2技术人员4000.002.2.3管理人员8000.002.2.43成本合计500.00500.00固定资产折旧、无形资产和其他资产摊销估算表附表5单位：万元序号项目折旧 年限生产期2345678910111房屋及建筑物40原值19773192791878418290177961730116807163131581815324折旧费494494494494494494494494494494净值1927

7、91878418290177961730116807163131581815324148302设备19原值2015190918031697159114851379127311671061折旧费106106106106106106106106106106净值1909180316971591148513791273116710619543递延资产19原值4708446042133965371734693221297427262478摊销费248248248248248248248248248248净值44604213396537173469322129742726247822304其他资产原值摊销

8、费净值合计：折旧费600600600600600600600600600600合计：折旧净值21188205871998719386187861818617585169851638515784合计：摊销原值4708446042133965371734693221297427262478合计：摊销费248248248248248248248248248248合计：摊销净值4460421339653717346932212974272624782230项目可行性研究报告；资金申请报告；项目建议书；商业计划书：项目投资财务分析；爱好者交流群:营业收入、营业税金及附加和增值税估算表附表6序号项目单位建

9、设期生产期12345-11负荷（%）80%80%80%80%-一一营业收入2142.803921.605240.086530.881销售量销售单价2销售量销售单价3销售量销售单价-二-销售税金及附加118.93217.65290.82362.461营业税107.14196.08262.00326.542城市维护建设税7.5013.7318.3422.863教育附加4.297.8410.4813.06三增值税销项税进项税利润及利润分配表附表7单位：万元序号项目生产经营期2345678910111增量产品销售收入2142.803921.605240.086530.886530.886530.886

10、530.886530.886530.886530.882销售税金及附加118.93217.65290.82362.46362.46362.46362.46362.46362.46362.463总成本费用2427.172367.172247.172007.171707.171527.171527.171527.171527.171527.174利润总额-403.301336.782702.094161.254461.254641.254641.254641.254641.254641.255弥补以前年度亏损403.306应纳税额-403.30933.492702.094161.254461.25

11、4641.254641.254641.254641.254641.257所得税233.37675.521040.311115.311160.311160.311160.311160.311160.318税后利润-403.301103.412026.563120.933345.933480.933480.933480.933480.933480.939盈余公积金110.34202.66312.09334.59348.09348.09348.09348.09348.0910盈余公益金55.17101.33156.05167.30174.05174.05174.05174.05174.0511应付利

12、润12未分配利润-403.30937.901722.582652.792844.042958.792958.792958.792958.792958.7913累计盈余公积金及公益金0.00165.51469.50937.641439.531961.672483.813005.953528.094050.2314累计未分配利润-403.30534.602257.184909.987754.0210712.8113671.6116630.4019589.2022547.9915投资利润率4.7%9.5%14.7%15.8%16.4%16.4%16.4%16.4%16.4%16投资利税率5.5%10

13、.6%16.0%17.0%17.7%17.7%17.7%17.7%17.7%资本金净利率8.3%15.2%23.4%25.1%26.2%26.2%26.2%26.2%26.2%项目可行性研究报告；资金申请报告；项目建议书；商业计划书：项目投资财务分析；爱好者交流群:项目投资现金流量表附表8单位：万元序号项目合计经济效益计算分析期（年）12345678910111增量现金流入2142.803921.605240.086530.886530.886530.886530.886530.886530.8823981.081.1营业收入2142.803921.605240.086530.886530.8

14、86530.886530.886530.886530.886530.881.2补贴收入1.3回收固定资产余值15784.151.4回收流动资金1666.052现金流出27741.091366.951341.341299.431364.151041.451041.451041.451041.451041.451041.452.1建设投资27741.092.2流动资金569.03444.70329.62322.702.3经营成本678.99678.99678.99678.99678.99678.99678.99678.99678.99678.992.4销售税金及附加118.93217.65290.

15、82362.46362.46362.46362.46362.46362.46362.462.6维持运营投资3所得税前净现金流量-27741.09775.852580.263940.655166.735489.435489.435489.435489.435489.4322939.634累计所得税前净现金流量-27741.09-26965.23-24384.97-20444.33-15277.60-9788.18-4298.751190.686680.1012169.5335109.165调整后所得税0.00233.37675.521040.311115.311160.311160.311160

16、.311160.311160.316所得税后净现金流量-27741.09775.852346.893265.124126.414374.114329.114329.114329.114329.1121779.327累计所得税后净现金流量-27741.09-26965.23-24618.34-21353.22-17226.81-12852.69-8523.58-4194.46134.654463.7726243.08税前：税后：财务内部收益率（%）12.7%财务内部收益率（%）9.89%财务净现值（ic= 12%）945.3财务净现值（ic= 12 %）-2924.56投资回收期7.8投资回收期

17、8.97不含建设期6.8不含建设期7.97项目资本金现金流量表附表8-1单位：万元序号项目合计计算期（年）12345678910111现金流入0.002142.803921.605240.086530.886530.886530.886530.886530.886530.8823981.081.1营 业收 入0.002142.803921.605240.086530.886530.886530.886530.886530.886530.886530.881.2补 贴收 入0.000.000.000.000.000.000.000.000.000.000.001.3回 收固 定资 产余 值0.0

18、00.000.000.000.000.000.000.000.000.0015784.151.4回 收流 动资 金0.000.000.000.000.000.000.000.000.000.001666.051.5其 他现 金流 入2现金0.003266.953976365.347561.775336.772201.772201.772201.772201.72201.77流出0.0172.1项 目资 本金12741.09569.032.2借 款本 金偿还1000.002000.004000.005000.003000.002.3借 款利 息支付450.00900.00840.00720.00

19、480.00180.002.4经 营成 本678.99678.99678.99678.99678.99678.99678.99678.99678.99678.992.5营业 税金 及附 加118.93217.65290.82362.46362.46362.46362.46362.46362.46362.462.6所 得税0.00233.37675.521040.311115.311160.311160.311160.311160.311160.312.7维 持运 营投资2.8其 他现 金流 出0.003净现金流量（1-2）-13191.00-1124.15-48.41-1125.26-1030

20、.894329.114329.114329.114329.1121779.32计算指标资本 金财 务内 部收 益率 （%）12.51%借款还本付息计算表附表9单位元万兀序号项 目利率（）建设期生产期12345678910111银行贷 款61.1建设期利息4501.1.1期初借款余额0150001400012000800030001.1.2当期借 1.3期末借款余额1500014000120008000300001.3本年还本付息190028404720548031801.3.1本年还本0100020004000500030001.3.2本年付息450900840720

21、4801802偿还借款的资金来源4452185355050095309548954895489548954892.1利润总额(403)1337270241614461464146414641464146412.2折旧6006006006006006006006006006002.3摊销2482482482482482482482482482482.4其它资金3还本后付息资金余额-1455.12-655.04-1169.73-470.572129.435489.435489.435489.435489.435489.43计算指标利息备 付率 (%)0.492.604.9310.4429.50偿债

22、备 付率 (%)0.230.770.750.911.67财务计划现金流量表单位附表10:序号项目合计计算期(年)12345678910111经营活动净现金流量13452792359544494374432943294329432943291.1现金流入21433922524065316531653165316531653165311.1.1营业收入21433922524065316531653165316531653165311.1.2增值税销项 税额1.1.3补贴收入1.2现金流出7981130164520822157220222022202220222021.2.1经营成本67967967

23、96796796796796796796791.2.2增值税进项税额1.2.3营业税金及附加1192182913623623623623623623621.2.4增值税1.2.5所得税023367610401115116011601160116011602投资活动净现金流量-27291-569-445-330-3232.1现金流入2.2现金流出27291569445330323221建设投资272912.2.2维持运营投资2.2.3流动资金56944533032303筹资活动净现金流量27291-1331-2840-4720-5480-31803.1现金流入277415693.1.1项目资本金

24、 投入127415693.1.2建设投资借 款150003.1.3流动资金借 款3.2现金流出450190028404720548031803.2.1各种利息支出4509008407204801803.2.2偿还债务本金100020004000500030003.2.3应付利润（股利分配）4净现金流量（1+2+3）0-555-493-1455-13541194432943294329432943295累计盈余资金0-555-1048-2503-3857-266316675996103251465418983资产负债表附表11元序号项目合计计算期（年）12345678910111资产277412

25、57852648527993305883308635718383514098443617462501.1流动资产总额01371685404174841083014311177922127324754282351.1.1货币资金-40370027275848919412674161551963623117265981.1.2应收账款536980131016331633163316331633163316331.1.3预付账款1.1.4存货44444444441.1.5其他181881.2非流动资产总额277412564824800239522310322255214072055919711061341165固定资产净值31.2.12118820587199871938618786181861758516985878541