利润表分析案例

1、项目2011年度2010年度增减额增减率一、营业收入83,155,474,504.5960,431,626,050.4622,723,848,454.1337.60%减:营业成本68,132,115,324.9347,409,187,051.7620,722,928,273.1743.71%营业税金及附加497,908,049.44538,815,427.83-40,907,378.39-7.59%销售费用8,050,408,236.138,410,135,601.48-359,727,365.35-4.28%管理费用2,783,266,091.121,978,054,366.25805,21

2、1,724.8740.71%堪探费用0.00财务费用-452,707,594.56-308,969,535.68-143,738,058.8846.52%资产减值损失-20,594,720.9799,596,738.55-120,191,459.52-120.68%力口：公允价值变动净收益-57,508,666.6469,192,469.15-126,701,135.79-183.11%投资收益91,094,084.9262,197,700.0428,896,384.8846.46%其中：对联营企业和合营企业的投资权益-4,910,452.65-8,088,874.883,178,422.23

3、-39.29%影响营业利润的其他科目0.00二、营业利润4,542,306,424.202,746,781,817.861,795,524,606.3465.37%力口：补贴收入0.00营业外收入1,845,785,553.252,353,324,080.33-507,538,527.08-21.57%减：营业外支出59,531,551.9743,783,308.0915,748,243.8835.97%其中：非流动资产处置净损7,015,131.034,161,397.602,853,733.4368.58%利润表水平分析表失净格23起J、力口：影响利润总额的其他科目0.00三、利润总额6,

4、328,560,425.485,056,322,590.101,272,237,835.3825.16%减:所得税1,031,219,882.41753,117,093.94278,102,788.4736.93%力口：影响净利润的其他科目0.00四、净利润5,297,340,543.074,303,205,496.16994,135,046.9123.10%归属于母公司所有者的净利润5,236,938,608.434,275,721,624.27961,216,984.1622.48%少数股东损益60,401,934.6427,483,871.8932,918,062.75119.77%*利

5、润分析-力公司2011年实现净利润5,297,340,543元，比上年增长了994,135,046元，增长率为3.10%。从水平分析表看，公司净利润增长主要是利润总额比上年增长1,272,237,835元引用勺；由于所得税费用比上年增加278,102,788元，二者相抵，导致净利润增长994,135,046元。利润总额分析洛力公司2011年利润总额增长1,272,237,835兀，关键原因是公司营业利润比上年增长了1,795,524,606元，增长率为65.37%;同时营业外收入减少507,538,527,营业外支出增加15,748,243,导致利润总额减少。营业利润分析本公司营业利润比上年增

6、加了1,795,524,606兀，增长率为65.37%。营业收入增长是营业利润增长的个因素，营业收入比上年增长了22,723,848,454元，增值率为36.7%。同时，由于营业成本、管理费用、投资收益的增加，以及营业税金及附加、销售费用、财务费用、公允价值变动损益的减少，使增减相抵后营业利润增加1,795,524,606元，增长率为65.37%。利润表垂直分析表项目2011年度2010年度2008年2007增减一、营业收入83155474504.5960431626050.46100.00%100.00%0.00%减：营业成本68132115324.9347409187051.7681.93

7、%78.45%3.48%营业税金及附加497908049.44538815427.830.60%0.89%-0.29%销售费用8050408236.138410135601.489.68%13.92%-4.24%管理费用2783266091.121978054366.253.35%3.27%0.07%堪探费用0.00%财务费用-452707594.56-308969535.68-0.54%-0.51%-0.03%资产减值损失-20594720.9799596738.55-0.02%0.16%-0.19%加:公允价值受动净收益-57508666.6469192469.15-0.07%0.11%-

8、0.18%投资收益91094084.9262197700.040.11%0.10%0.01%其中：对联营企业和合营企业的投资权、人-4910452.65-8088874.88-0.01%-0.01%0.01%影响营业利润的其他科目0.00%二、营业利润4542306424.202746781817.865.46%4.55%0.92%力口：补贴收入0.00%营业外收入1845785553.252353324080.332.22%3.89%-1.67%减：营业外支出59531551.9743783308.090.07%0.07%0.00%其中：非流动资产处置净损失7015131.034161397

9、.600.01%0.01%0.00%力口：影响利润总额的其他科目0.00%三、利润总额6328560425.485056322590.107.61%8.37%-0.76%减:所得税1031219882.41753117093.941.24%1.25%-0.01%力口：影响净利润的其他科目0.00%四、净利润5297340543.074303205496.166.37%7.12%-0.75%归属于母公司所有者的净利润5236938608.434275721624.276.30%7.08%-0.78%少数股东损益60401934.6427483871.890.07%0.05%0.03%利润结构变动分析从上表可以看出本公司2011年度各项财务成果的构成情况。其中，营业利润占营业收入的