经纬纺机(000666)2016-2018年财务报表及指标

1、经纬纺织机械股份有限公司2016-2018 年度财务报表指标数据分析报告（表格数据）1 财务报表数据11.1 资产负债表11.2 利润表 31.3 现金流量表 41.4 所有者权益变动表 52 会计报表分析 62.1 资产负债表分析 62.2 利润表分析 102.3 现金流量表分析 122.4 所有者权益变动表分析 153 财务指标分析173.1 偿债能力分析 173.2 营运能力分析 183.3 盈利能力分析 183.4 发展能力分析 204 杜邦分析 214.1 杜邦分析表 214.2 杜邦分析图 21摘要本报告经纬纺机以 2016-2018 年度财务报表数据为分析基础包括资产负债表、利润

2、表、现金流量表和所有者权益变动表水平、垂直分析财务指标盈利能力、偿债能力、营运能力、发展成长能力、杜邦等分析This report is based on the data of financial statements of Listed Companies in 2016-2018.Including horizontal and vertical analysis of SOFP, profit statement, cash flow statement andowner's equity statementFinancial Indicators Profit, Debt P

3、ayment, Operations, Development, DuPont, etc.经纬纺织机械股份有限公司2018年度财务报表分析报告291财务报表数据1.1资产负债表表格1 2016-2018年度 资产负债表货币资金1,184,079.93998,801.291,251,123.34结算备付金0.0084.5516.20交易性金融资产408,651.41475,212.981,041,302.95应收票据78,857.1859,697.4962,128.85应收账款105,335.05107,208.50111,255.54预付款项25,693.6125,682.2234,677.1

4、6应收利息4,018.535,151.320.00应收股利10,111.664,595.500.00其他应收款72,598.1244,928.0336,898.35买入返售金融资产1,000.003,800.0010.00存货82,304.8485,894.2793,840.54一年内到期的非流动资产24,800.0015,000.0012,000.00其他流动资产159,838.074,296.204,602.04流动资产合计2,157,288.401,830,352.342,647,854.98发放贷款及垫款70,000.00354,405.28143,170.55可供出售金融资产619,

5、924.95817,215.09418,337.14持后至到期投资0.005,000.000.00长期股权投资308,745.71323,492.77339,465.30固定资产166,966.01146,119.96139,766.64在建工程2,049.621,911.4411,497.77摩加47,032.3039,337.9741,669.62商管84,440.7886,835.5386,835.53长期待摊费用4,075.262,496.118,197.49递延所得税资产69,336.9866,891.9662,099.70其他非流动资产2,175.162,040.002,040.0

6、0非流动资产合计1,374,746.781,845,746.121,253,079.73资产总计3,532,035.183,676,098.463,900,934.71短期借款171,123.22194,140.22201,446.64拆入资金130,000.00200,000.00340,000.00Table 1 Balance Sheets for 2016-2018应付票据31,055.4546,024.34158,776.35应付账款126,392.86102,255.310.00预收款项41,023.4356,747.2161,389.75卖出回购金融资产款0.000.00530.

7、00应付职工薪酬298,127.93304,412.50300,129.41应交税费67,773.5642,200.3266,139.72应付利息11,926.826,788.340.00应付股利77,280.101,797.350.00其他应付款50,119.5039,964.7863,002.81一年内到期的非流动负债140,167.90146,918.37288,411.32其他流动负债83,061.690.0091.39流动负债合计1,228,052.461,141,248.731,479,917.38长期借款7,000.0013,249.258,905.07应付债券679,061.4

8、2505,536.97316,697.02长期应付款0.000.005,043.00专项应付款14,150.9019,895.070.00长期负债合计700,212.32538,681.29330,645.09递延所得税负债6,282.636,929.542,879.28其他非流动负债2,284.642,257.74342.53递延收益-非流动负债8,728.657,270.616,560.00非流动负债合计717,508.25555,139.18340,426.90负债合计1,945,560.701,696,387.921,820,344.29实收资本（或股本）70,413.0070,413

9、.0070,413.00资本公积190,636.94190,692.40190,227.14盈余公积110,644.82120,389.17127,801.04一般风险准备29,315.8241,605.7447,185.54未分配利润252,455.92346,360.29396,636.30专项储备2,056.251,775.642,241.99其他综合收益16,720.34-7,769.20962.08归属于母公司所有者权益合计672,243.10763,467.05835,467.08少数股东权益914,231.381,216,243.501,245,123.35所有者权益合计1,58

10、6,474.481,979,710.552,080,590.43负债与所有者权益总计3,532,035.183,676,098.463,900,934.711.2利润表表格2 2016-2018年度利润表营业总收入1,042,624.45980,447.131,019,598.70营业收入631,404.43641,420.24751,512.74利息净收入15,380.8431,580.8731,510.40利息收入15,380.8431,580.8731,510.40手续费及佣金净收入395,839.18307,446.03236,575.56手续费及佣金收入395,839.18307,4

11、46.03236,575.56营业总成本815,229.47735,152.98788,914.32营业成本330,116.51319,007.26371,007.51营业税金及附加15,941.489,025.458,651.79销售费用18,844.3414,592.2817,197.84管理费用384,090.34306,389.76336,992.70财务费用45,921.4252,807.5247,136.39资产减值损失20,315.3733,330.707,928.09投资收益35,463.39123,447.4122,202.64其中：对联营和合营企业的投资收益27,119.1

12、745,310.5618,135.84其他业务利润0.006,478.5027,551.37营业利润262,858.37375,220.07280,438.39营业外收入45,250.094,863.6717,528.11营业外支出5,032.613,869.3723,447.99利润总额303,075.85376,214.36274,518.52所得税费用82,958.4281,795.2959,598.27净利润220,117.43294,419.08214,920.25归属于母公司所有者的净利润54,455.25120,020.5178,334.56少数股东损益165,662.18174

13、,398.56136,585.69基本每股收益0.000.000.00稀释每股收益0.000.000.00其他综合收益（损失）18,841.62-20,222.072,809.33综合收益总额238,959.05274,197.01217,729.58归属于母公司所有者的综合收益69,430.2395,530.9787,065.84归属少数股东的综合收益169,528.82178,666.04130,663.74Table 2 Income Sheets for 2016-20181.3现金流量表表格3 2016-2018年度 现金流量表销售商品、提供劳务收到的现金361,671.86363,

14、959.87375,953.19客户存款和同业存放款项净增加额0.000.00219,310.90收取利息、手续费及佣金的现金555,480.45478,997.92455,467.13拆入资金净增加额-40,000.0070,000.00140,000.00回购业务资金净增加额0.000.00730.88收到的税费返还989.331,671.691,807.91收到的其他与经营活动有美的现金154,073.96321,112.87748,362.52购买商品、接受劳务支付的现金210,699.02214,931.19217,523.02客户贷款及垫款净增加额70,000.00294,523.

15、810.00支付利息、手续费及佣金的现金5,288.4012,430.6620,636.68支付给职工以及为职工支付的现金289,046.37257,942.47300,126.12支付的各项税费131,901.08153,681.63153,501.55支付其他与经营活动有美的现金521,516.78501,237.53770,604.32经营活动产生的现金流量40,655.07-199,004.94479,240.84收回投资收到的现金32,717.7430,851.5014,811.59取得投资收益收到的现金14,308.6430,529.3318,110.35处置长期资产收回的现金2,

16、121.9817,369.05499.95处置其他营业单位收到的现金0.00128,051.550.00收到的其他与投资活动有美的现金12,000.001,960.340.00购建长期资产支付的现金15,802.7611,094.2918,665.70投资支付的现金116,065.1413,981.536,614.42取得其他营业单位支付的现金0.0024,987.150.00支付其他与投资活动有美的现金3,384.113,584.85336.54投资活动产生的现金流量-74,103.64155,113.937,805.22吸收投资收到的现金357,410.47170,501.22138,14

17、3.21吸收权益性投资收到的现金25,850.47170,501.227,005.21其中：子公司吸收投资收到的现金25,850.47170,501.227,005.21发行债券收到的现金331,560.000.00131,138.00取得借款收到的现金465,172.33242,710.06270,098.70收到其他与筹资活动有美的现金7,429.171,142.001,554.49偿还债务支付的现金395,411.37351,240.06473,153.72Table 3 Cash Flow Sheets for 2016-2018分配股利.利润或利息支付的现金64,301.17206,

18、861.2992,240.58其中：子公司支付给少数股东的现金314.2771,143.5927,688.85支付其他与筹资活动有美的现金6,168.801,063.8985,320.55筹资活动产生的现金流量364,130.62-144,811.95-240,918.46汇率变动对现金的影响9,342.73-9,953.374,683.43现金及现金等价物净增加额340,024.79-198,656.33250,811.03期初现金及现金等价物余额838,010.961,178,035.74979,379.42期末现金及现金等价物余额1,178,035.74979,379.421,230,1

19、90.451.4所有者权益变动表表格4 2016-2018年度 所有者权益变动表Table 4Changes in Owner's Equity Sheets For 2016-2018上期期末余额1,375,620.571,586,474.481,979,710.55本期期初余额1,375,620.571,586,474.481,979,710.55本期增减及动金颔210,853.91393,236.07100,879.88综合收益总额238,959.05274,197.01217,729.58所有者投入和减少资本31,633.25194,255.78-74,152.95所有者投入资

20、本31,412.68159,350.29-73,237.36和投资相关的其他项目220.5734,905.49-915.59利润分配-60,111.92-74,977.20-43,020.59对股东的分配-60,111.92-74,977.20-43,020.59所有者权益内部结转0.000.00-231.74内部结转的其他项目0.000.00-231.74专项储备373.53-239.52555.58本期计提1,573.841,378.471,587.51本期使用1,200.321,617.991,031.93期末余额1,586,474.481,979,710.552,080,590.432

21、会计报表分析2.1资产负债表分析2.1.1水平趋势分析表格5 2018年度水平分析货币资金998,801.291,251,123.34252,322.0525.26%6.86%结算备付金84.5516.20-68.35-80.84%0.00%交易性金融资产475,212.981,041,302.95566,089.97119.12%15.40%应收票据59,697.4962,128.852,431.374.07%0.07%应收账款107,208.50111,255.544,047.053.77%0.11%预付款项25,682.2234,677.168,994.9435.02%0.24%应收利息

22、5,151.320.00-5,151.32-100.00%-0.14%应收股利4,595.500.00-4,595.50-100.00%-0.13%其他应收款44,928.0336,898.35-8,029.67-17.87%-0.22%买入返售金融资产3,800.0010.00-3,790.00-99.74%-0.10%存货85,894.2793,840.547,946.279.25%0.22%一年内到期的非流动资产15,000.0012,000.00-3,000.00-20.00%-0.08%其他流动资产4,296.204,602.04305.837.12%0.01%流动资产合计1,830

23、,352.342,647,854.98817,502.6444.66%22.24%发放贷款及垫款354,405.28143,170.55-211,234.73-59.60%-5.75%可供出售金融资产817,215.09418,337.14-398,877.95-48.81%-10.85%持有至到期投资5,000.000.00-5,000.00-100.00%-0.14%长期股权投资323,492.77339,465.3015,972.524.94%0.43%固定资产146,119.96139,766.64-6,353.32-4.35%-0.17%在建工程1,911.4411,497.779,

24、586.33501.52%0.26%无形资产39,337.9741,669.622,331.655.93%0.06%商誉86,835.5386,835.530.000.00%0.00%长期待摊费用2,496.118,197.495,701.38228.41%0.16%递延所得税资产66,891.9662,099.70-4,792.27-7.16%-0.13%其他非流动资产2,040.002,040.000.000.00%0.00%非流动资产合计1,845,746.121,253,079.73-592,666.39-32.11%-16.12%资产总计3,676,098.463,900,934.7

25、1224,836.256.12%6.12%短期借款194,140.22201,446.647,306.423.76%0.20%拆入资金200,000.00340,000.00140,000.0070.00%3.81%应付票据46,024.34158,776.35112,752.01244.98%3.07%应付账款102,255.310.00-102,255.31-100.00%-2.78%预收款项56,747.2161,389.754,642.548.18%0.13%卖出回购金融资产款0.00530.00530.000.00%0.01%应付职工薪酬304,412.50300,129.41-4,

26、283.09-1.41%-0.12%应交税费42,200.3266,139.7223,939.4056.73%0.65%Table 5 Horizontal Analysis In 2018应付利息6,788.340.00-6,788.34-100.00%-0.18%应付股利1,797.350.00-1,797.35-100.00%-0.05%其他应付款39,964.7863,002.8123,038.0357.65%0.63%一年内到期的非流动负债146,918.37288,411.32141,492.9596.31%3.85%其他流动负债0.0091.3991.390.00%0.00%流动

27、负债合计1,141,248.731,479,917.38338,668.6529.68%9.21%长期借款13,249.258,905.07-4,344.18-32.79%-0.12%应付债券505,536.97316,697.02-188,839.95-37.35%-5.14%长期应付款0.005,043.005,043.000.00%0.14%专项应付款19,895.070.00-19,895.07-100.00%-0.54%长期负债合计538,681.29330,645.09-208,036.20-38.62%-5.66%递延所得税负债6,929.542,879.28-4,050.26-

28、58.45%-0.11%其他非流动负债2,257.74342.53-1,915.21-84.83%-0.05%递延收益-非流动负债7,270.616,560.00-710.61-9.77%-0.02%非流动负债合计555,139.18340,426.90-214,712.28-38.68%-5.84%负债合计1,696,387.921,820,344.29123,956.377.31%3.37%实收资本（或股本）70,413.0070,413.000.000.00%0.00%资本公积190,692.40190,227.14-465.26-0.24%-0.01%盈余公积120,389.17127

29、,801.047,411.866.16%0.20%一般风险准备41,605.7447,185.545,579.7913.41%0.15%未分配利润346,360.29396,636.3050,276.0114.52%1.37%专项储备1,775.642,241.99466.3526.26%0.01%其他综合收益-7,769.20962.088,731.28-112.38%0.24%归属于母公司所有者权益合计763,467.05835,467.0872,000.039.43%1.96%少数股东权益1,216,243.501,245,123.3528,879.852.37%0.79%所有者权益合计

30、1,979,710.552,080,590.43100,879.885.10%2.74%负债与所有者权益总计3,676,098.463,900,934.71224,836.256.12%6.12%2.1.2 垂直结构分析表格6 2018年度垂直分析Table 6 Vertical Analysis In 2018货币资金27.1732.074.9018.04%结算备付金0.000.000.00-81.94%交易性金融资产12.9326.6913.77106.49%应收票据1.621.59-0.03-1.93%应收账款2.922.85-0.06-2.21%预付款项0.700.890.1927.2

31、4%应收利息0.140.00-0.14-100.00%应收股利0.130.00-0.13-100.00%其他应收款1.220.95-0.28-22.61%买入返售金融资产0.100.00-0.10-99.75%存货2.342.410.072.95%一年内到期的非流动资产0.410.31-0.10-24.61%其他流动资产0.120.120.000.94%流动资产合计49.7967.8818.0936.33%发放贷款及垫款9.643.67-5.97-61.93%可供出售金融资产22.2310.72-11.51-51.76%持后至到期投资0.140.00-0.14-100.00%长期股权投资8.8

32、08.70-0.10-1.11%固定资产3.973.58-0.39-9.86%在建工程0.050.290.24466.86%摩加1.071.070.00-0.18%商管2.362.23-0.14-5.76%长期待摊费用0.070.210.14209.48%递延所得税资产1.821.59-0.23-12.51%其他非流动资产0.060.050.00-5.76%非流动资产合计50.2132.12-18.09-36.02%资产总计100.00100.000.000.00%短期借款5.285.16-0.12-2.22%拆入资金5.448.723.2860.20%应付票据1.254.072.82225.

33、10%应付账款2.780.00-2.78-100.00%预收款项1.541.570.031.95%卖出回购金融资产款0.000.010.010.00%应付职工薪酬8.287.69-0.59-7.09%应交税费1.151.700.5547.69%应付利息0.180.00-0.18-100.00%应付股利0.050.00-0.05-100.00%其他应付款1.091.620.5348.56%一年内到期的非流动负债4.007.393.4084.99%其他流动负债0.000.000.000.00%流动负债合计31.0537.946.8922.20%长期借款0.360.23-0.13-36.66%应付债

34、券13.758.12-5.63-40.97%长期应付款0.000.130.130.00%专项应付款0.540.00-0.54-100.00%长期负债合计14.658.48-6.18-42.16%递延所得税负债0.190.07-0.11-60.84%其他非流动负债0.060.01-0.05-85.70%递延收益-非流动负债0.200.17-0.03-14.97%非流动负债合计15.108.73-6.37-42.21%负债合计46.1546.660.521.12%实收资本（或股本）1.921.81-0.11-5.76%资本公积5.194.88-0.31-5.99%盈余公积3.273.280.000

35、.04%一般风险准备1.131.210.086.87%未分配利润9.4210.170.757.92%专项储备0.050.060.0118.99%其他综合收益-0.210.020.24-111.67%归属于母公司所有者权益合计20.7721.420.653.12%少数股东权益33.0931.92-1.17-3.53%所有者权益合计53.8553.34-0.52-0.96%负债与所有者权益总计100.00100.000.000.00%2.2利润表分析2.2.1水平趋势分析表格7 2018年度水平分析营业总收入980,447.131,019,598.7039,151.573.99%3.99%营业收入

36、641,420.24751,512.74110,092.5017.16%11.23%利息净收入31,580.8731,510.40-70.46-0.22%-0.01%利息收入31,580.8731,510.40-70.46-0.22%-0.01%手续费及佣金净收入307,446.03236,575.56-70,870.47-23.05%-7.23%手续费及佣金收入307,446.03236,575.56-70,870.47-23.05%-7.23%营业总成本735,152.98788,914.3253,761.347.31%5.48%营业成本319,007.26371,007.5152,000

37、.2516.30%5.30%营业税金及附加9,025.458,651.79-373.66-4.14%-0.04%销售费用14,592.2817,197.842,605.5517.86%0.27%管理费用306,389.76336,992.7030,602.949.99%3.12%财务费用52,807.5247,136.39-5,671.13-10.74%-0.58%资产减值损失33,330.707,928.09-25,402.62-76.21%-2.59%投资收益123,447.4122,202.64-101,244.78-82.01%-10.33%其中:对联营和合营企业的投资收益45,310

38、.5618,135.84-27,174.72-59.97%-2.77%其他业务利润6,478.5027,551.3721,072.87325.27%2.15%营业利润375,220.07280,438.39-94,781.68-25.26%-9.67%营业外收入4,863.6717,528.1112,664.44260.39%1.29%营业外支出3,869.3723,447.9919,578.61505.99%2.00%利润总额376,214.36274,518.52-101,695.85-27.03%-10.37%所得税费用81,795.2959,598.27-22,197.02-27.14

39、%-2.26%净利润294,419.08214,920.25-79,498.83-27.00%-8.11%归属于母公司所有者的净利润120,020.5178,334.56-41,685.95-34.73%-4.25%少数股东损益174,398.56136,585.69-37,812.88-21.68%-3.86%基本每股收益0.000.000.00-34.71%0.00%稀释每股收益0.000.000.00-34.71%0.00%其他综合收益（损失）-20,222.072,809.3323,031.40-113.89%2.35%综合收益总额274,197.01217,729.58-56,467

40、.43-20.59%-5.76%归属于母公司所有者的综合收益95,530.9787,065.84-8,465.13-8.86%-0.86%归属少数股东的综合收益178,666.04130,663.74-48,002.29-26.87%-4.90%Table 7 Horizontal Analysis In 20182.2.2垂直结构分析表格8 2018年度垂直分析Table 8 Vertical Analysis In 2018营业总收入100.00100.000.000.00%营业收入65.4273.718.2912.66%利息净收入3.223.09-0.13-4.05%利息收入3.223.

41、09-0.13-4.05%手续费及佣金净收入31.3623.20-8.15-26.01%手续费及佣金收入31.3623.20-8.15-26.01%营业总成本74.9877.372.393.19%营业成本32.5436.393.8511.83%营业税金及附加0.920.85-0.07-7.82%销售费用1.491.690.2013.33%管理费用31.2533.051.805.76%财务费用5.394.62-0.76-14.17%资产减值损失3.400.78-2.62-77.13%投资收益12.592.18-10.41-82.71%其中：对联营和合营企业的投资收益4.621.78-2.84-6

42、1.51%其他业务利润0.662.702.04308.94%营业利润38.2727.50-10.77-28.13%营业外收入0.501.721.22246.55%营业外支出0.392.301.91482.72%利润总额38.3726.92-11.45-29.83%所得税费用8.345.85-2.50-29.94%净利润30.0321.08-8.95-29.80%归属于母公司所有者的净利润12.247.68-4.56-37.24%少数股东损益17.7913.40-4.39-24.69%基本每股收益0.000.000.00-37.21%稀释每股收益0.000.000.00-37.21%其他综合收益

43、（损失）-2.060.282.34-113.36%综合收益总额27.9721.35-6.61-23.64%归属于母公司所有者的综合收益9.748.54-1.20-12.36%归属少数股东的综合收益18.2212.82-5.41-29.68%2.3现金流量表分析2.3.1水平趋势分析表格9 2018年度水平分析销售商品、提供劳务收到的现金363,959.87375,953.1911,993.323.30%1.22%客户存款和同业存放款项净增加额0.00219,310.90219,310.900.00%22.39%收取利息、手续费及佣金的现金478,997.92455,467.13-23,530.

44、79-4.91%-2.40%拆入资金净增加额70,000.00140,000.0070,000.00100.00%7.15%回购业务资金净增加额0.00730.88730.880.00%0.07%收到的税费返还1,671.691,807.91136.228.15%0.01%收到的其他与经营活动有关的现金321,112.87748,362.52427,249.65133.05%43.62%购买商品、接受劳务支付的现金214,931.19217,523.022,591.831.21%0.26%客户贷款及垫款净增加额294,523.810.00-294,523.81-100.00%-30.07%支付

45、利息、手续费及佣金的现金12,430.6620,636.688,206.0366.01%0.84%支付给职工以及为职工支付的现金257,942.47300,126.1242,183.6416.35%4.31%支付的各项税费153,681.63153,501.55-180.08-0.12%-0.02%支付其他与经营活动有关的现金501,237.53770,604.32269,366.7853.74%27.50%经营活动产生的现金流量-199,004.94479,240.84678,245.78-340.82%69.25%收回投资收到的现金30,851.5014,811.59-16,039.91-

46、51.99%-1.64%取得投资收益收到的现金30,529.3318,110.35-12,418.97-40.68%-1.27%处置长期资产收回的现金17,369.05499.95-16,869.11-97.12%-1.72%处置其他营业单位收到的现金128,051.550.00-128,051.55-100.00%-13.07%Table 9 Horizontal Analysis In 2018收到的其他与投资活动有关的现金1,960.340.00-1,960.34-100.00%-0.20%购建长期资产支付的现金11,094.2918,665.707,571.4168.25%0.77%投资支付的现金13,981.536,614.42-7,367.12-52.69%