投资项目财务评价报表

1、附表1建设投资估算表单位：万元 建筑设备安装其他占总估算 序号 项目工程购置工程费用合计值比例 1 固定资产5242174952793 0.924834 1.1 一车间105.41860842049.4 0.678609 1.2 二车间85.8952182.80.06053 1.3 三车间881155208 0.068874 1.4 生活服务设施6723494 0.031126 1.5 其他工程和费用177.850227.80.07543 1.6 运输工具3131 0.010265 2 无形资产6666 0.021854 2.1 土地获取费6666 0.021854 3 开办费2626 0.0

2、08609 3.1 咨询调查费77 0.002318 3.2 筹建费1010 0.003311 3.3 人员培训费990.00298 4 预备费135135 0.044702 5 总计5242174952273020 6 占总估算值比例0.17351 0.719868 0.031457 0.075166 附表2投资计划与资金筹措表单位：万元 序号项目建设起点123合计 1投资总额1550.001676.00118.000.003344.00 1.1建设投资1550.001470.003020.00 1.2流动资金206.00118.00324.00 2资金筹措1550.001676.00118

3、.000.003344.00 2.1自有资金1550.001170.000.000.002720.00 2.1.1甲方(建设)投资620.00468.001088.00 2.1.2乙方(建设)投资465.00351.00816.00 2.1.3丙方(建设)投资465.00351.00816.00 2.2长期借款300.00300.00 2.3流动资金借款206.00206.00 2.4上年折旧与摊销105.44105.44 2.5上年税后利润12.5612.56 附表3流动资金估算表单位：万元 最低周转周转年份附：年份 序号项目天数次数12312现金计算依据1212 1 流动资产215.02

4、342.03 342.03经营成本939.901475.18 1.1 应收帐款152439.1661.4761.47 减:原辅材料353.97593.21 1.2 存货152.38 249.42 249.42 备品备件159.91267.99 1.2.1 原辅材料30 1229.5049.4349.43 外购动力113.64190.46 1.2.2 备品备件90 439.9867.0067.00 修理费30.5749.90 1.2.3 在产品 201843.7471.5271.52小计281.81373.62 1.2.4 产成品 152439.1661.4761.47 1.3 现金301223

5、.4831.1431.14 2 流动负债9.4718.2718.27 2.1 应付帐款30129.4718.2718.27 3 流动资金(1-2) 205.55 323.76 323.76 4流动资金增加额205.55 118.21 118.21 说明：流动资金=流动资产-流动负债 其他有关计算公式如下： 流动资产=应收帐款+存货+现金 流动负债=应付帐款=年外购原材料、燃料及动力费用/周转次数 应收帐款=年经营成本/周转次数 存货=外购原材料、燃料+在产品+产成品+备品备件 外购原材料、燃料=年外购原材料、燃料/周转次数 在产品= （年外购原材料、燃料及动力费用+年工资及福利费 +年修理费+

6、年其他制造费用）/周转次数 =(年生产成本-折旧)/周转次数 产成品=年经营成本/周转次数 现金=（年经营成本-年外购原材料、燃料及动力费用-修理费）/周转次数 经营成本=生产成本+制造费用+管理费用+销售费用-折旧-摊销 =原材料费+燃料及动力费+工资福利费+制造费用中的其他费用 +管理费用中的其他费用+销售费用 附表4借款还本付息表单位：万元 年份 序号项目123456789101112 1借款及还本付息 1.1年初欠长期借款300300150 1.2年初欠流动资金借款206 1.3 借长期借款(当年按半年 计息) 300 1.4借流动资金借款206 1.5长期借款付息(i=10%)153

7、03015 1.6流动资金借款付息(i=8%)16.4816.4816.4816.4816.4816.4816.4816.4816.4816.4816.4816.48 1.7长期借款还本150150 1.8流动资金借款还本206 2偿还借款本金资金来源 2.1税后利润 2.2折旧费与摊销费105.44198.96198.96198.96198.96193.76193.76193.76193.76193.76193.76193.76 附表5总成本费用表单位：万元 年份 序号项目123456789101112备注 1生产成本877.931468.691468.691468.691468.69146

8、8.691468.691468.691468.691468.691468.691468.69可变成本 1.1 原辅材料353.97593.21593.21593.21593.21593.21593.21593.21593.21593.21593.21593.21可变成本 1.2 动力97.52163.44163.44163.44163.44163.44163.44163.44163.44163.44163.44163.44可变成本 1.3 工资81.03135.79135.79135.79135.79135.79135.79135.79135.79135.79135.79135.79 1.4

9、制造费用345.41576.25576.25576.25576.25576.25576.25576.25576.25576.25576.25576.25可变成本 其中:物料消耗 159.91267.99267.99267.99267.99267.99267.99267.99267.99267.99267.99267.99 2销售费用3658.958.958.958.958.958.958.958.958.958.958.9 3管理费用131.41146.55146.55146.55146.55141.35141.35141.35141.35141.35141.35141.35 4财务费用31.

10、4846.4846.4831.4816.4816.4816.4816.4816.4816.4816.4816.48 4.1长期借款利息15303015 4.2 流动资金借款利息16.4816.4816.4816.4816.4816.4816.4816.4816.4816.4816.4816.48 5总成本费用(1+2+3+4)1076.82 1720.621720.621705.621690.621685.421685.421685.421685.421685.421685.421685.42 其中: 折旧费 95.84189.36189.36189.36189.36189.36189.361

11、89.36189.36189.36189.36189.36 摊销费 9.69.69.69.69.64.44.44.44.44.44.44.4 利息支出 31.4846.4846.4831.4816.4816.4816.4816.4816.4816.4816.4816.48 6 经营成本939.9 1475.181475.181475.181475.181475.181475.181475.181475.181475.181475.181475.18 7 固定成本15501470 8 可变成本692.43 1160.431160.431160.431160.431160.431160.43116

12、0.431160.431160.431160.431160.43 附表6固定资产折旧估算表单位：万元 折旧 序号项目年限123456789101112合计 残值 1 房屋及建筑物40423.5 1.1 原值 550 1.2 折旧费5.51111111111111111111111126.5 1.3 净值544.5533.5522.5511.5500.5489.5478.5467.5456.5445.5434.5423.5 2 机器设备12322.66 2.1 原值2347 2.2 折旧费88.01 176.03 176.03 176.03 176.03 176.03 176.03 176.03

13、 176.03 176.03 176.03 176.032024.34 2.3 净值2258.992082.961906.93 1730.91554.871378.841202.811026.78 850.75 674.72 498.69 322.66 3 运输工具123.04 3.1 原值31 3.2 折旧费2.332.332.332.332.332.332.332.332.332.332.332.3327.96 3.3 净值28.6726.3424.0121.6819.3517.0214.6912.3610.037.75.373.04 4 固定资产合计749.3 4.1 原值2928 4.

14、2 折旧费95.84 189.36 189.36 189.36 189.36 189.36 189.36 189.36 189.36 189.36 189.36 189.362178.8 4.3 净值2832.16 2642.82453.442264.082074.721885.3616961506.641317.281127.92 938.56749.2 附表7无形资产与递延资产摊销估算表单位：万元 折旧 序号项目年限原值123456789101112合计 残值 1无形资产(场地使用权)156613.2 1.1 摊销 4.44.44.44.44.44.44.44.44.44.44.44.45

15、2.8 1.2 净值61.657.252.848.44439.635.230.826.42217.613.2 2递延资产(开办费)526 2.1 摊销5.25.25.25.25.226 2.2 净值20.815.610.45.2 3无形资产与递延资产合计9213.2 3.1 摊销9.69.69.69.69.64.44.44.44.44.44.44.478.8 3.2 净值82.472.863.253.64439.635.230.826.42217.613.2 注：场地使用权按使用期15年摊销,开办费按5年摊销 附表8损益表单位：万元 年份 序号项目123456789101112合计 1 销售收

16、入1571.5 2733.5 2733.5 2733.5 2733.5 2733.5 2733.5 2733.5 2733.5 2733.5 2733.5 2733.531640 2 销售税金及附加79.36 138.04 138.04 138.04 138.04 138.04 138.04 138.04 138.04 138.04 138.04 138.04 1597.8 3 总成本费用1076.82 1720.62 1720.62 1705.62 1690.62 1685.42 1685.42 1685.42 1685.42 1685.42 1685.42 1685.42 4 利润总额(1

17、-2-3) 415.32 874.84 874.84 889.84 904.84 910.04 910.04 910.04 910.04 910.04 910.04 910.04 5 所得税(税率33%) 137.056 288.697 288.697 293.647 298.597 300.313 300.313 300.313 300.313 300.313 300.313 300.313 6 税后利润278.264 586.143 586.143 596.193 606.243 609.727 609.727 609.727 609.727 609.727 609.727 609.727

18、 7 盈余公积金(税后利润的10%) 27.82644 58.61428 58.61428 59.61928 60.62428 60.97268 60.97268 60.97268 60.97268 60.97268 60.97268 60.97268 8 公益金(税后利润的5%) 13.9132 29.3071 29.3071 29.8096 30.3121 30.4863 30.4863 30.4863 30.4863 30.4863 30.4863 30.4863 9 可供分配利润236.525 498.221 498.221 506.764 515.306 518.268 518.26

19、8 518.268 518.268 518.268 518.268 518.268 10 股利分配223.965 485.661 485.661 494.204 502.746 505.708 505.708 505.708 505.708 505.708 505.708 505.708 10.1 甲方股利(40%) 89.5859 194.265 194.265 197.682 201.099 202.283 202.283 202.283 202.283 202.283 202.283 202.283 10.2 乙方股利(30%) 67.1894 145.698 145.698 148.2

20、61 150.824 151.712 151.712 151.712 151.712 151.712 151.712 151.712 10.3 丙方股利(30%) 67.1894 145.698 145.698 148.261 150.824 151.712 151.712 151.712 151.712 151.712 151.712 151.712 11 未分配利润12.56000000000000 附表9各项费用估算表(支持表5)单位:万元 制造费用 销售费用 管理费用 年份年份 年 份 序号项目1212序号项目1212 序号项目125612 1工资11.318.371工资2.84.91

21、公司经费85.6397.4697.46 2折旧费90.63181.422差旅费18301.1工资32.7532.7532.75 3修理费28.447.053其他15.2241.2折旧费5.217.947.94 4物料消耗159.97 267.994合计3658.91.3修理费2.172.882.88 5劳动保护费0.5861.4办公费121212 6水电费16.1227.021.5差旅费181818 7运输费24241.6保险费15.523.8923.89 8环境保护费2.42.42工会经费2.473.13.1 9其他12123董事会费101010 10合计345.41 576.254顾问费4

22、44 5接待应酬费5.88.28.2 6房产车船税1.912.192.19 7无形资产摊销4.44.44.4 8递延资产摊销5.25.20 9其他121212 10合计131.41 146.55 141.35 附表10资金来源与运用表单位:万元 年份 序号项目建设起点123456789101112 合计 1 资金来源1550 2196.761073.81073.81088.81103.81103.81103.81103.81103.81103.81103.81103.8 1.1 利润415.32874.84874.84889.84904.84910.04910.04910.04910.0491

23、0.04910.04910.04 1.2 折旧费95.84189.36189.36189.36189.36189.36189.36189.36189.36189.36189.36189.36 1.3 摊销费9.69.69.69.69.64.44.44.44.44.44.44.4 1.4 长期借款300 1.5 流动资金借款206 1.6 自有资金15501170 2 资金运用1550 2050.93 921.666 953.666 967.661 831.656 836.507 836.507 836.507 836.507 836.507 836.507 1042.51 2.1 建设投资15

24、501470 2.2 流动资金206118 2.3 所得税137.056 288.697 288.697 293.647 298.597 300.313 300.313 300.313 300.313 300.313 300.313 300.313 2.4 公益金13.9132 29.3071 29.3071 29.8096 30.3121 30.4863 30.4863 30.4863 30.4863 30.4863 30.4863 30.4863 2.5 偿还长期借款本金150150 2.6 偿还流动资金借款本金206 2.7 甲方股利89.5859 194.265 194.265 197

25、.682 201.099 202.283 202.283 202.283 202.283 202.283 202.283 202.283 2.8 乙方股利67.1894 145.698 145.698 148.261 150.824 151.712 151.712 151.712 151.712 151.712 151.712 151.712 2.9 丙方股利67.1894 145.698 145.698 148.261 150.824 151.712 151.712 151.712 151.712 151.712 151.712 151.712 3 盈余资金145.826 152.134 1

26、20.134 121.139 272.144 267.293 267.293 267.293 267.293 267.293 267.293 61.2927 4 累计盈余资金145.826 297.961 418.095 539.234 811.379 1078.67 1345.96 1613.26 1880.55 2147.84 2415.13 2476.43 附表11资产负债表单位:万元 年份 序号项目1.002.003.004.005.006.007.008.009.0010.0011.0012.00 1资产3275.41988.33924.33926.341228.351218.651

27、218.651218.651218.651218.651218.65806.65 1.1流动资产360.85494.16462.16463.17614.17609.32609.32609.32609.32609.32609.32403.32 1.1.1应收帐款39.1661.4761.4761.4761.4761.4761.4761.4761.4761.4761.4761.47 1.1.2存货152.38249.42249.42249.42249.42249.42249.42249.42249.42249.42249.42249.42 1.1.3现金23.4831.1431.1431.1431

28、.1431.1431.1431.1431.1431.1431.1431.14 1.1.4累计盈余资金145.83152.13120.13121.14272.14267.29267.29267.29267.29267.29267.2961.29 1.2固定资产净值2832.162642.802453.442264.082074.721885.361696.001506.641317.281127.92938.56749.20 1.3无形资产及递延资产净值82.4072.8063.2053.6044.0039.6035.2030.8026.4022.0017.6013.20 2负债及投资者权益合计

29、 3275.86417.27325.89235.50296.13357.10418.07479.05540.02600.99661.96722.94 2.1流动负债215.4718.2718.2718.2718.2718.2718.2718.2718.2718.2718.2718.27 2.1.1应付帐款9.4718.2718.2718.2718.2718.2718.2718.2718.2718.2718.2718.27 2.1.2流动资金借款余额206.00 2.2长期负债300.00300.00150.00 2.3投资者权益2760.3999.00157.62217.23277.86338

30、.83399.80460.78521.75582.72643.69704.67 2.3.1甲方资本金1088.00 2.3.2乙方资本金816.00 2.3.3丙方资本金816.00 2.3.4累计盈余公积金27.8386.44145.06204.67265.30326.27387.24448.22509.19570.16631.13692.11 2.3.5累计未分配利润12.5612.5612.5612.5612.5612.5612.5612.5612.5612.5612.5612.56 1.资产负债率0.160.320.180.020.010.010.010.010.010.010.010

31、.02 2.流动比率1.6727.0525.3025.3533.6233.3533.3533.3533.3533.3533.3522.08 标速动比率0.9713.4011.6411.7019.9619.7019.7019.7019.7019.7019.708.42 资产负债率=负债总额/资产总额流动比率=流动资产总额/流动负债总额速动比率=(流动资产总额-存货)/流动负债总额 附表12(全投资)现金流量表单位:万元 年份 序号项目建设起点123456789101112 合计 1 现金流入0 1571.5 2733.52733.52733.5 2733.5 2733.5 2733.5 2733

32、.5 2733.5 2733.5 2733.53820 1.1 产品销售收入1571.5 2733.52733.52733.5 2733.5 2733.5 2733.5 2733.5 2733.5 2733.5 2733.5 2733.5 1.2 固定资产和无形资产余值回收762.5 1.3 流动资金回收324 2 现金流出1550 3052.2 2167.21931.22434 1936.6768 1942.119441944194419441944 1944.021944 2.1 建设投2.2 流动资金0206118 2.3 经营成本939.9 1475.2147

33、5.181475.18 1475.2 1475.2 1475.2 1475.2 1475.2 1475.2 1475.18 1475.2 2.4 销售税金79.36 138.04138.04138.04 138.04 138.04 138.04 138.04 138.04 138.04 138.04 138.04 2.5 所得税137.06288.7288.6972293.6472298.6 300.31 300.31 300.31 300.31 300.31 300.313 300.31 2.6 公益金13.913 29.30729.3071429.80964 30.312 30.486 3

34、0.486 30.486 30.486 30.486 30.4863 30.486 3 净现金流量(1-2) -1550-1481 566.28802.27566 796.82316 791.37 789.48 789.48 789.48 789.48 789.48 789.481876 4 累计净现金流量-1550-3031-2464-1662.1775 -865.3543 -73.98715.51505 2294.5 3083.9 3873.4 4662.9 6538.9 5 税前净现金流量(3+2.5) -1550-1344 854.971090.97286 1090.47041090

35、1089.8 1089.8 1089.8 1089.8 1089.8 1089.79 2176.3 6 累计净现金流量-1550-2894-2039-947.7275 142.74286 1232.7 2322.5 3412.3 4502.1 5591.9 6681.7 7771.47 9947.8 计算指标 基准收益率18% 所得税前:irr=30%npv=￥3,142.95 投资回收期5 所得税后:irr=20%npv=￥1,861.44 投资回收期7 附表13(自有资金)现金流量表单位:万元 年份 序号项目建设起点123456789101112 合计 1 现金流入0 1571.5 273

36、3.52733.52733.5 2733.5 2733.5 2733.5 2733.5 2733.5 2733.5 2733.53820 1.1 产品销售收入0 1571.5 2733.52733.52733.5 2733.5 2733.5 2733.5 2733.5 2733.5 2733.5 2733.5 2733.5 1.2 固定资产和无形资产余值回收762.5 1.3 流动资金回收324 2 现金流出1550 2371.7 2095.7 2127.70434 2118.15684 1958.6 1960.5 1960.5 1960.5 1960.5 1960.5 1960.5 2166

37、.5 2.1 建设投资(自有资金) 15501170 2.2 流动资金(自有资金) 118 2.3 经营成本939.9 1475.21475.181475.18 1475.2 1475.2 1475.2 1475.2 1475.2 1475.2 1475.2 1475.2 2.4 借款本金偿还001501500000000206 2.5 借款利息支出31.4846.4846.4831.4816.4816.4816.4816.4816.4816.4816.4816.48 2.6 销售税金79.36 138.04138.04138.04 138.04 138.04 138.04 138.04 13

38、8.04 138.04 138.04 138.04 2.7 所得税137.06288.7288.6972293.6472298.6 300.31 300.31 300.31 300.31 300.31 300.31 300.31 2.8 公益金13.913 29.30729.3071429.80964 30.312 30.486 30.486 30.486 30.486 30.486 30.486 30.486 3 净现金流量(1-2) -1550 -800.2637.8605.79566615.34316 774.89773773773773773773 1653.5 4 累计净现金流量-1

39、550-2350-1712 -1106.6175 -491.27434 283.62 1056.6 1829.6 2602.6 3375.6 4148.6 4921.6 6575.1 计算指标irr=24%npv= ￥2,213.40 投资回收期6 附表14(甲方投资)现金流量表单位:万元 年份 序号项目建设起点123456789101112 合计 1 现金流入089.5859194.265 194.264552197.682201.099202.283202.283202.283202.283202.283202.283966.232 1.1 股利89.5859194.265 194.264552197.682201.099202.28