深圳市科陆电子科技股份有限公司2018年度财务报表分析报告

1、深圳市科陆电子科技股份有限公司2018年度财务报表分析报告本报告以上市公司2016-2018年度财务报表数据为分析基础包括资产负债表、利润表、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 stateme

2、nt and owners equity statementFinancial Indicators Profit, Debt Payment, Operations, Development, DuPont, etc.目录CONTENTS1 财务报表数据4.2杜邦分析图161.1 资产负债表 11 Financial Statement Data1.2 禾1J润表2Blance Sheets 11.3 现金流量表 3Income Sheets 21.4 所有者权益变动表 4Cash Flow Sheets 32 会计报表分析Changes in Owners Equity Sheets 42

3、.1 资产负债表分析 52 Analysis of Accounting Statements2.1.1 水平趋势分析 5Analysis of Blance Sheets 52.1.2 垂直结构分析 6Horizontal analysis 52.2 利润表分析8Vertical Analysis 62.2.1 水平趋势分析 8Analysis of Income Sheets .82.2.2 垂直结构分析9Horizontal analysis 82.3 现金流量表分析10Vertical Analysis 92.3.1 水平趋势分析 10Analysis of Cash Flow She

4、ets102.3.2 垂直结构分析 10Horizontal analysis 102.4 所有者权益变动表分析 12Vertical Analysis 102.4.1 水平趋势分析 12Analysis of Owners Equity Sheets . 122.4.2 垂直结构分析 12Horizontal analysis 123 财务指标分析Vertical Analysis 123.1 偿债能力分析 133 Financial Index Analysis3.1.1 短期偿债能力分析 13Analysis of Solvency133.1.2 长期偿债能力分析 13Short-ter

5、m Solvency133.2 营运能力分析 13Long-term Solvency 133.2.1 流动资产周转分析 13Analysis of Operating Capability 133.2.2 固定资产周转分析 14Current Assets133.2.3 总资产周转分析 14Fixed Assets 143.3 盈利能力分析 14Total Assets143.3.1 资产经营盈利能力分析 14Analysis of Profitability 143.3.2 资本经营盈利能力分析14Profitabilityof Assets 143.3.3 商品经营盈利能力分析.14Pr

6、ofitabilityof Capital 143.3.4 盈利质量分析 15Profitabilityof Goods 143.4 发展能力分析 15Profit Quality 153.4.1 资产资本成长分析 15Analysis of Growth Ability153.4.2 营业收益成长分析 15Capital Asset Growth 153.4.3 每股净资产分析 16Income Growth154 杜邦分析Net Assets per Share 164.1 杜邦分析表164 Du Pont AnalysisDuPont Analysis TableDuPont Analy

7、sis Chart16161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Table 1 Balance Sheets for 2016-2018项目（万元）2016 年2017 年2018 年货币资金106,811.50188,500.20132,427.67应收票据净额8,478.108,105.6627,714.03应收账款净额262,911.63329,235.44244,169.77预付款项净额16,351.887,201.329,358.22其他应收款净额37,437.3839,419.4888,551.99存货净额108,529.76137,077.891

8、17,045.20其他流动资产37,011.5652,158.2758,600.52流动资产合计577,531.81761,698.25677,867.44可供出售金融资产净额8,502.5334,044.1130,563.83长期应收款净额2,059.8813,258.0612,295.32长期股权投资净额27,460.4044,073.8083,310.24投资性房地产净额10,565.7410,185.0114,037.45固定资产净额378,917.75409,856.91294,625.28在建工程净额24,259.0838,095.9829,337.06无形资产净额14,002.1

9、958,478.6162,699.76开发支出317.56317.561,998.98商誉净额71,971.4871,288.9842,671.96长期待摊费用12,621.3918,006.6715,694.55递延所得税资产7,384.677,366.8915,679.16其他非流动资产86,773.2372,745.9160,655.98非流动资产合计644,835.88771,759.88663,569.56资产总计1,222,367.631,533,458.131,341,437.00短期借款120,981.16257,670.00284,540.44应付票据93,191.2778,

10、759.78243,912.88应付账款197,772.83235,768.34-预收款项27,689.5828,578.7242,593.15应付职，薪酬3,621.525,204.156,129.41应交税费9,869.9620,870.2020,947.47应付利息3,007.933,620.81-应付股利18.749.20-其他应付款37,061.1817,064.9958,389.47一年内到期的非流动负债 其他流动负债59,326.03-87,347.66-92,257.236,898.96流动负债合计552,540.19734,893.88755,669.00长期借款176,65

11、6.22122,439.9066,445.79应付债券97,622.3082,234.3419,971.84长期应付款95,424.2083,521.32100,778.74长期负债合计369,702.72288,195.56187,196.38预计负债-859.883,500.33递延所得税负债92.181,444.451,420.39其他非流动负债2,590.942,458.381,078.49递延收益-非流动负债18,149.3222,368.6927,114.23非流动负债合计390,535.16315,326.97220,309.80负债合计943,075.381,050,220.8

12、8975,978.81实收资本（或股本）119,182.17140,665.59140,816.36资本公积37,150.29189,301.09190,340.78其中：库存股699.8942.65-盈余公积10,528.4613,450.5913,450.59未分配利润98,937.10131,696.064,783.83专项储备-17.4076.19其他综合收益64.672.9711.07归属于母公司所有者权益合计265,162.81468,424.44349,478.81少数股东权益14,129.5314,812.8615,979.37所有者权益合计279,292.34483,237.

13、28365,458.19负债与所有者权益总计1,222,367.631,533,458.131,341,437.001.2 利润表表格2 2016-2018 年度 利润表Table 2 Income Sheets for 2016-2018项目（万元）2016 年2017 年2018 年营业总收入316,190.47437,602.59379,132.13营业收入316,190.47437,602.59379,132.13营业总成本319,635.34448,898.44505,983.22宫业成本215,454.25306,785.47278,903.09营业税金及附加2,244.553,2

14、88.533,850.57销售费用27,841.0530,515.8335,143.54管理费用41,013.0957,144.2958,043.65财务费用24,580.3832,573.5444,237.72资产减值损失8,502.0318,590.8085,804.63投资收益22,052.4640,718.2299.36其中：对联营和合营企业的投资收益6,245.59-48.58-7,940.39其他业务利润-10,874.986,851.92营业利润18,607.5640,297.34-119,899.80营业外收入11,952.236,491.901,104.98营业外支出935.

15、76654.808,820.84利润总额29,624.0346,134.44-127,615.66所得税费用1,913.996,563.10-5,952.02净利润27,710.0439,571.34-121,663.64归属于母公司所有者的净利润27,179.5445,866.18-121,983.11少数股东损益530.50371.79319.47基本每股收益0.000.00-0.00稀释每股收益0.000.00-0.00其他综合收益（损失）56.32-61.708.10综合收益总额27,766.3646,176.27-121,655.54归属于母公司所有者的综合收益27,235.8645

16、,804.48-121,975.00归属少数股东的综合收益530.50371.79319.471.3 现金流量表表格3 2016-2018 年度现金流量表Table 3 Cash Flow Sheets for 2016-2018项目（万元）2016 年2017 年2018 年销售商品、提供劳务收到的现金297,913.91443,239.28458,491.16收到的税费返还4,281.215,093.869,524.26收到的其他与经营活动有美的现金2,925.255,319.7221,071.36购买商品、接受劳务支付的现金196,137.48298,901.31300,684.41支付

17、给职工以及为职工支付的现金39,148.3350,776.1153,646.92支付的各项税费18,576.6420,784.3423,315.07支付其他与经营活动有美的现金57,821.4962,985.4571,529.59经营活动产生的现金流量净额-6,563.5820,205.6339,910.79收回投资收到的现金16,703.2523,805.5421,209.22取得投资收益收到的现金97.88940.55555.45处置长期资产收回的现金净额86.18428.55613.99处置其他营业单位收到的现金-25,923.7410,121.05收到的其他与投资活动有美的现金1,61

18、6.004,770.802,000.00购建长期资产支付的现金124,981.09129,257.7086,607.29投资支付的现金40,158.6353,791.6958,992.19取得其他营业单位支付的现金967.3126,725.72-投资活动产生的现金流量净额-149,937.42-153,905.94-111,099.77吸收投资收到的现金54,108.39202,555.286,647.52吸收权益性投资收到的现金4,332.39182,621.956,647.52其中：子公司吸收投资收到的现金3,716.001,303.455,962.79发行债券收到的现金49,776.00

19、19,933.33-取得借款收到的现金208,502.16320,570.00486,089.44收到其他与筹资活动有美的现金84,242.5624,079.0470,703.59偿还债务支付的现金117,838.78258,976.13440,184.72分配股利.利润或利息支付的现金21,058.9426,502.9651,277.59支付其他与筹资活动有美的现金27,147.1061,568.7240,497.48筹资活动产生的现金流量净额180,808.28200,156.5231,480.75汇率艾动对现金的影响340.73-47.22245.47现金及现金等价物净增加额24,648

20、.0166,408.99-39,462.75期初现金及现金等价物余额43,699.6168,347.62134,756.61期末现金及现金等价物余额68,347.62134,756.6195,293.871.4 所有者权益变动表表格4 2016-2018年度所有者权益变动表Table 4 Changes in Owners Equity Sheets For 2016-2018项目（万元）2016 年2017 年2018 年上期期末余额243,554.91279,292.34496,570.56前期差错更正-6,666.63本期期初余额243,554.91279,292.34489,903.9

21、4本期增减及动金额35,737.43210,611.59-124,445.74综合收益总额27,766.3639,509.64-121,655.54所有者投入和减少资本10,354.83174,603.022,080.13所有者投入资本2,739.82182,338.021,430.64股份支付金额109.269.57-和投资相关的其他项目7,505.74-7,744.58649.50利润分配-2,383.75-3,518.46-4,929.13对股东的分配-2,383.75-3,518.46-4,929.13专项储备-17.4058.79本期计提-17.4058.79期末余额279,292.

22、34489,903.94365,458.192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Table 5 Horizontal Analysis In 2018项目（万元）2017 年2018 年变动额变动比影响总资产货币资金188,500.20132,427.67-56,072.53-29.75%-3.66%应收票据净额8,105.6627,714.0319,608.38241.91%1.28%应收账款净额329,235.44244,169.77-85,065.67-25.84%-5.55%预付款项净额7,201.329,358.222,156.9029

23、.95%0.14%其他应收款净额39,419.4888,551.9949,132.52124.64%3.20%存货净额137,077.89117,045.20-20,032.69-14.61%-1.31%其他流动资产52,158.2758,600.526,442.2512.35%0.42%流动资产合计761,698.25677,867.44-83,830.81-11.01%-5.47%可供出售金融资产净额34,044.1130,563.83-3,480.27-10.22%-0.23%长期应收款净额13,258.0612,295.32-962.74-7.26%-0.06%长期股权投资净额44,0

24、73.8083,310.2439,236.4489.02%2.56%投资性房地产净额10,185.0114,037.453,852.4437.82%0.25%固定资产净额409,856.91294,625.28-115,231.63-28.12%-7.51%在建工程净额38,095.9829,337.06-8,758.92-22.99%-0.57%无形资产净额58,478.6162,699.764,221.157.22%0.28%开发支出317.561,998.981,681.42529.47%0.11%商誉净额71,288.9842,671.96-28,617.02-40.14%-1.87%

25、长期待摊费用18,006.6715,694.55-2,312.11-12.84%-0.15%递延所得税资产7,366.8915,679.168,312.27112.83%0.54%其他非流动资产72,745.9160,655.98-12,089.93-16.62%-0.79%非流动资产合计771,759.88663,569.56-108,190.31-14.02%-7.06%资产总计1,533,458.131,341,437.00-192,021.13-12.52%-12.52%短期借款257,670.00284,540.4426,870.4410.43%1.75%应付票据78,759.782

26、43,912.88165,153.09209.69%10.77%应付账款235,768.34-235,768.34-100.00%-15.37%预收款项28,578.7242,593.1514,014.4349.04%0.91%应付职工薪酬5,204.156,129.41925.2617.78%0.06%应交税费20,870.2020,947.4777.270.37%0.01%应付利息3,620.81-3,620.81-100.00%-0.24%应付股利9.20-9.20-100.00%0.00%其他应付款17,064.9958,389.4741,324.48242.16%2.69%一年内到期

27、的非流动负债87,347.6692,257.234,909.575.62%0.32%其他流动负债-6,898.966,898.960.00%0.45%流动负债合计734,893.88755,669.0020,775.132.83%1.35%长期借款122,439.9066,445.79-55,994.11-45.73%-3.65%应付债券82,234.3419,971.84-62,262.51-75.71%-4.06%长期应付款83,521.32100,778.7417,257.4220.66%1.13%长期负债合计288,195.56187,196.38-100,999.19-35.05%-

28、6.59%预计负债859.883,500.332,640.44307.07%0.17%递延所得税负债1,444.451,420.39-24.06-1.67%0.00%其他非流动负债2,458.381,078.49-1,379.89-56.13%-0.09%递延收益-非流动负债22,368.6927,114.234,745.5421.22%0.31%非流动负债合计315,326.97220,309.80-95,017.17-30.13%-6.20%负债合计1,050,220.88975,978.81-74,242.06-7.07%-4.84%实收资本（或股本）140,665.59140,816.

29、36150.770.11%0.01%资本公积189,301.09190,340.781,039.690.55%0.07%其中：库存股42.65-42.65-100.00%0.00%盈余公积13,450.5913,450.59-0.00%0.00%未分配利润131,696.064,783.83-126,912.23-96.37%-8.28%专项储备17.4076.1958.79337.86%0.00%其他综合收益2.9711.078.10272.88%0.00%归属于母公司所有者权益合计468,424.44349,478.81-118,945.63-25.39%-7.76%少数股东权益14,81

30、2.8615,979.371,166.517.87%0.08%所有者权益合计483,237.28365,458.19-117,779.09-24.37%-7.68%负债与所有者权益总计1,533,458.131,341,437.00-192,021.13-12.52%-12.52%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项目（万元）2017 年2018年变动额变动比货币资金12.299.87-2.42-19.69%应收票据净额0.532.071.54290.85%应收账款净额21.4718.20-3.27-15.22

31、%预付款项净额0.470.700.2348.55%其他应收款净额2.576.604.03156.80%存货净额8.948.73-0.21-2.39%其他流动资产3.404.370.9728.43%流动资产合计49.6750.530.861.73%可供出售金融资产净额2.222.280.062.63%长期应收款净额0.860.920.056.01%长期股权投资净额2.876.213.34116.08%投资性房地产净额0.661.050.3857.55%固定资产净额26.7321.96-4.76-17.83%在建工程净额2.482.19-0.30-11.97%无形资产净额3.814.670.862

32、2.57%开发支出0.020.150.13619.58%商誉净额4.653.18-1.47-31.57%长期待摊费用1.171.17-0.00-0.36%递延所得税资产0.481.170.69143.30%其他非流动资产4.744.52-0.22-4.68%非流动资产合计50.3349.47-0.86-1.71%资产总计100.00100.00-0.00%短期借款16.8021.214.4126.24%应付票据5.1418.1813.05254.02%应付账款15.37-15.37-100.00%预收款项1.863.181.3170.37%应付职，薪酬0.340.460.1234.64%应交税

33、费1.361.560.2014.74%应付利息0.24-0.24-100.00%应付股利0.00-0.00-100.00%其他应付款1.114.353.24291.14%一年内到期的非流动负债5.706.881.1820.74%其他流动负债-0.510.510.00%流动负债合计47.9256.338.4117.55%长期借款7.984.95-3.03-37.96%应付债券5.361.49-3.87-72.24%长期应付款5.457.512.0737.93%长期负债合计18.7913.95-4.84-25.75%预计负债0.060.260.20365.34%递延所得税负债0.090.110.0

34、112.41%其他非流动负债0.160.08-0.08-49.85%递延收益-非流动负债1.462.020.5638.57%非流动负债合计20.5616.42-4.14-20.13%负债合计68.4972.764.276.23%实收资本（或股本）9.1710.501.3214.44%资本公积12.3414.191.8414.94%其中：库存股0.00-0.00-100.00%盈余公积0.881.000.1314.31%未分配利润8.590.36-8.23-95.85%专项储备0.000.010.00400.53%其他综合收益0.000.000.00326.26%30.5526.05-4.49-

35、14.71%归属半公口用1句旧权过口计少数股东权益0.971.190.2323.32%所有者权益合计31.5127.24-4.27-13.55%负债与所有者权益总计100.00100.00-0.00%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Table 7 Horizontal Analysis In 2018项目（万元）2017 年2018 年变动额变动比影响总收入营业总收入437,602.59379,132.13-58,470.47-13.36%-13.36%营业收入437,602.59379,132.13-58,470.47-13.36%-13.36%营业总成本4

36、48,898.44505,983.2257,084.7812.72%13.04%营业成本306,785.47278,903.09-27,882.38-9.09%-6.37%营业税金及附加3,288.533,850.57562.0517.09%0.13%销售费用30,515.8335,143.544,627.7115.16%1.06%管理费用57,144.2958,043.65899.361.57%0.21%财务费用32,573.5444,237.7211,664.1835.81%2.67%资产减值损失18,590.8085,804.6367,213.83361.54%15.36%投资收益40,

37、718.2299.36-40,618.86-99.76%-9.28%其中：对联营和合营企业的投资收益-48.58-7,940.39-7,891.8116244.18%-1.80%其他业务利润10,874.986,851.92-4,023.06-36.99%-0.92%营业利润40,297.34-119,899.80-160,197.13-397.54%-36.61%营业外收入6,491.901,104.98-5,386.92-82.98%-1.23%营业外支出654.808,820.848,166.041247.11%1.87%利润总额46,134.44-127,615.66-173,750.

38、09-376.62%-39.70%所得税费用6,563.10-5,952.02-12,515.12-190.69%-2.86%净利润39,571.34-121,663.64-161,234.98-407.45%-36.85%归属于母公司所有者的净利润45,866.18-121,983.11-167,849.30-365.95%-38.36%少数股东损益371.79319.47-52.32-14.07%-0.01%基本每股收益0.00-0.00-0.00-398.93%0.00%稀释每股收益0.00-0.00-0.00-399.03%0.00%其他综合收益（损失）-61.708.1069.81-

39、113.13%0.02%综合收益总额46,176.27-121,655.54-167,831.81-363.46%-38.35%归属于母公司所有者的综合收益45,804.48-121,975.00-167,779.48-366.29%-38.34%归属少数股东的综合收益371.79319.47-52.32-14.07%-0.01%2.2.2垂直结构分析表格8 2018年度垂直分析Table 8 Vertical Analysis In 2018项目（万元）2017 年2018 年变动变动比营业总收入100.00100.00-0.00%营业收入100.00100.00-0.00%营业总成本102

40、.58133.4630.8830.10%宫业成本70.1173.563.464.93%营业税金及附加0.751.020.2635.15%销售费用6.979.272.3032.93%管理费用13.0615.312.2517.24%财务费用7.4411.674.2256.75%资产减值损失4.2522.6318.38432.72%投资收益9.300.03-9.28-99.72%其中：对联营和合营企业的投资收益-0.01-2.09-2.0818764.82%其他业务利润2.491.81-0.68-27.28%营业利润9.21-31.62-40.83-443.42%营业外收入1.480.29-1.19

41、-80.35%营业外支出0.152.332.181454.86%利润总额10.54-33.66-44.20-419.28%所得税费用1.50-1.57-3.07-204.68%净利润9.04-32.09-41.13-454.87%归属于母公司所有者的净利润10.48-32.17-42.66-406.97%少数股东损益0.080.08-0.00-0.82%基本每股收益0.00-0.00-0.00-445.03%稀释每股收益0.00-0.00-0.00-445.15%其他综合收益（损失）-0.010.000.02-115.16%综合收益总额10.55-32.09-42.64-404.09%归属于母

42、公司所有者的综合收益10.47-32.17-42.64-407.36%归属少数股东的综合收益0.080.08-0.00-0.82%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Table 9 Horizontal Analysis In 2018项目（万元）2017 年2018 年变动额变动比影响期末额销售商品、提供劳务收到的现金443,239.28458,491.1615,251.883.44%11.32%收到的税费返还5,093.869,524.264,430.4086.98%3.29%收到的其他与经营活动有关的现金5,319.7221,071.3615,751.

43、65296.10%11.69%购买商品、接受劳务支付的现金298,901.31300,684.411,783.090.60%1.32%支付给职工以及为职工支付的现金50,776.1153,646.922,870.815.65%2.13%支付的各项税费20,784.3423,315.072,530.7312.18%1.88%支付其他与经营活动有关的现金62,985.4571,529.598,544.1413.57%6.34%经营活动产生的现金流量净额20,205.6339,910.7919,705.1697.52%14.62%收回投资收到的现金23,805.5421,209.22-2,596.3

44、2-10.91%-1.93%取得投资收益收到的现金940.55555.45-385.09-40.94%-0.29%处置长期资产收回的现金净额428.55613.99185.4443.27%0.14%处置其他营业单位收到的现金25,923.7410,121.05-15,802.69-60.96%-11.73%收到的其他与投资活动有关的现金4,770.802,000.00-2,770.80-58.08%-2.06%购建长期资产支付的现金129,257.7086,607.29-42,650.41-33.00%-31.65%投资支付的现金53,791.6958,992.195,200.509.67%3

45、.86%取得其他营业单位支付的现金26,725.72-26,725.72-100.00%-19.83%投资活动产生的现金流量净额-153,905.94-111,099.7742,806.17-27.81%31.77%吸收投资收到的现金202,555.286,647.52-195,907.77-96.72%-145.38%吸收权益性投资收到的现金182,621.956,647.52-175,974.44-96.36%-130.59%其中：子公司吸收投资收到的现金1,303.455,962.794,659.34357.46%3.46%发行债券收到的现金19,933.33-19,933.33-100

46、.00%-14.79%取得借款收到的现金320,570.00486,089.44165,519.4451.63%122.83%收到其他与筹资活动有关的现金24,079.0470,703.5946,624.54193.63%34.60%偿还债务支付的现金258,976.13440,184.72181,208.5969.97%134.47%分配股利.利润或利息支付的现金26,502.9651,277.5924,774.6393.48%18.38%支付其他与筹资活动有关的现金61,568.7240,497.48-21,071.25-34.22%-15.64%筹资活动产生的现金流量净额200,156.

47、5231,480.75-168,675.77-84.27%-125.17%汇率变动对现金的影响-47.22245.47292.69-619.89%0.22%现金及现金等价物净增加额66,408.99-39,462.75-105,871.73-159.42%-78.57%期初现金及现金等价物余额68,347.62134,756.6166,408.9997.16%49.28%期末现金及现金等价物余额134,756.6195,293.87-39,462.74-29.28%-29.28%2.3.2 垂直结构分析表格10 2018年度垂直分析Table 10 Vertical Analysis In 2018项目（万元）2016 年2017 年变动变动比销售商品、提供劳务收到的现金328.92481.13152.2246.28%收到的税费返还3.789.996.21164.40%收到的其他与经营活动有美的现金3.9522.1118.16460.13%购买商品、接受劳务支付