X高速公路股份有限公司财务报表分析

1、海南高速公公路股份有有限公司财财务报表分分析目录公司基本情情况简介会计数据和和业务数据据摘要财务分析财务信息概概述杜邦分析与不同年限限的财务状状况的对比比与同行业的的其他有代代表性企业业的财务状状况的对比比分析调查小小结小组工作总总结成员分工情情况：公司基本情情况简介 一一、公司法法定中文名名称：海南南高速公路路股份有限限公司 公公司法定英英文名称：Hainnan EExpreesswaay Coo., LLtd. 公公司英文名名称缩写：HEC 二二、公司法法定代表人人：邢福煌煌 三三、公司董董事会秘书书：陈求仲仲 电电话：08898-6667011555 电电子信箱：zkshi-eexpre

2、esswaay.coom 证证券事务代代表：张堪堪省 电电话：08898-6667688394 传传真：08898-6667900647 联联系地址：海南省海海口市蓝天天路16 号高速公公路大楼 邮邮政编码：5702203 四四、公司注注册地址：海南省海海口市蓝天天路16 号高速公公路大楼 公公司办公地地址：海南南省海口市市蓝天路116 号高高速公路大大楼 邮邮政编码：5702203 国国际互联网网网址：hhttp:/ 电电子信箱：zkshi-eexpreesswaay.coom 五五、公司信信息披露报报刊：中中国证券报报证券券时报上海证券券报 登登载公司年年度报告的的国际互联联网：htttp

3、:/ 公公司年度报报告备置地地点：公司司董事会办办公室 六六、股票交交易所：深深圳证券交交易所 股股票简称：海南高速速 股股票代码：0008886 七七、其他有有关资料： 公公司首次注注册登记时时间：19993 年年8 月117 日 首首次注册地地点：海口口市大同路路25 号号南虹大厦厦11 层层 变变更注册日日期：19999 年年11 月月3 日 变变更注册地地点：海口口市蓝天路路16 号号高速公路路大楼 企企业法人营营业执照注注册号：（琼琼企）4660000010066370 税税务登记号号码：4660100028400828887 会会计师事务务所名称：海南从信信会计师事事务所 办办公地

4、址：海口市国国贸大道CCMEC 大厦12202 室室 会计数据据和业务数数据摘要 一一、本年度度主要会计计数据(单单位:人民民币元)净利润 -56,083,452.00元扣除非经常常性损益后后的净利润润 -556,9552,6550.088元主营业务利利润 800,9277,8044.78元元其他业务利利润 -4522,6599.87元元营业利润 -75,6683,4421.777元投资收益 -24,0073,7764.667元补贴收入 3,1105,0000.000元营业外收支支净额 -2,521,607.46元经营活动产产生的现金金流量净额额 1,5448,5332.399元现金及现金金等

5、价物净净增加额 1182,6655,5563.993元说明：扣除除非经常性性损益的项项目和涉及及金额：（1）处置置长期股权权投资、固固定资产、在建工程程、无形资资产、其他他长期资产产产生的损损益-6113,6227.744 元，（2）短期期投资损益益223,713.89 元元，（3）其他他各项营业业外收入660,3995.388 元，（4）扣除除公司日常常根据企业业会计制度度规定计提提的资产减减值准备后后的其他各各项营业外外支出-11,9688,3755.10 元。（5）各种种形式的政政府补贴33,1055,0000.00 元。 二二、截止报报告期末公公司前三年年的主要会会计数据和和财务指标标

6、 单位：人民币千千元项目 22003年年度 22002年年度主营业务收收入 227,519 3379,6645净利润 -56,0083 223,0663总资产 5,5536,3373 5,4444,5660股东权益(不含少数数股东权益益) 2,2444,0554 22,3422,7333每股收益(元)(摊摊薄) -0.06 0.002(加权) -00.06 0.02扣除非经常常性损益后后的每股收收益(摊薄薄) -0.0558 0.011(加权) -0.058 0.01每股净资产产(元)(摊薄) 2.227 2.377调整后每股股净资产(元) 2.077 22.18每股经营活活动产生的的现金流量

7、净净额(元) 0.0002 0.0773净资产收益益率()(摊薄) -2.500 00.98(加权) -22.45 0.99扣除非经常常性损益后后的加权净资产产收益率 -2.554 0.666公司20003 年度度按照全面面摊薄法和和加权平均均法计算的的净资产收收益率和加加权收益：报告期利润润 净资产产收益率 全面面摊薄 加权平均均主营业务利利润 3.611 3.53营业利润 3.37 3.300净利润 -22.50 -2.445扣除非经常常性损益后后的净利润润 -2.554 -22.48报告期利润润 每股收收益(元) 全面面摊薄 加权平均均主营业务利利润 0.088 0.08营业利润 -0.

8、08 -0.088净利润 -00.06 -0.006扣除非经常常性损益后后的净利润润 -0.0558 -0.058截止日期2003-12-331公告日期2004-04-221每股净资产产2.27元元每股收益-0.05567元每股现金含含量0.00115元每股资本公公积金0.95446元固定资产合合计4,0900,0200,3877.18元元流动资产合合计1,3222,2022,9011.26元元资产总计5,5366,3722,5099.92元元长期负债合合计3,0688,1511,8699.28元元主营业务收收入227,5518,5530.771元财务费用24,2117,4888.644元净利

9、润-56,0083,4452.000元主营构成公布日期：2003-12-31按行业财务结构资产构成负债构成项目：利润润表报告期2003-12-331一、 HYPERLINK /stock/company/sz/000886/15_zyywsr.shtml 主营业业务收入 HYPERLINK /stock/company/sz/000886/15/20031231F4_1070.shtml 227,5518,5531减： HYPERLINK /stock/company/sz/000886/15_zkyzr.shtml 折扣与与折让0 HYPERLINK /stock/company/sz/00

10、0886/15_zyywsrje.shtml 主营业务收收入净额227,5518,5531减： HYPERLINK /stock/company/sz/000886/15_zyywcb.shtml 主营业业务成本135,2252,0000 HYPERLINK /stock/company/sz/000886/15_zyywsjjfj.shtml 主营业务税税金及附加加 HYPERLINK /stock/company/sz/000886/15/20031231F8_1070.shtml 11,3338,7226二、 HYPERLINK /stock/company/sz/000886/15_z

11、yywlr.shtml 主营业业务利润80,9227,8005加： HYPERLINK /stock/company/sz/000886/15_qtywlr.shtml 其他业业务利润 HYPERLINK /stock/company/sz/000886/15/20031231F10_1070.shtml -452,660 HYPERLINK /stock/company/sz/000886/15_yyfy.shtml 营业费用 HYPERLINK /stock/company/sz/000886/15/20031231F12_1070.shtml 26,8882,6334 HYPERLINK

12、 /stock/company/sz/000886/15_glfy.shtml 管理费用 HYPERLINK /stock/company/sz/000886/15/20031231F13_1070.shtml 105,0058,4444 HYPERLINK /stock/company/sz/000886/15_cwfy.shtml 财务费用 HYPERLINK /stock/company/sz/000886/15/20031231F14_1070.shtml 24,2117,4889三、 HYPERLINK /stock/company/sz/000886/15_yylr.shtml 营

13、业利利润-75,6683,4422加： HYPERLINK /stock/company/sz/000886/15_tzsy.shtml 投资收收益-24,0073,7765 HYPERLINK /stock/company/sz/000886/15_btsr.shtml 补贴收入 HYPERLINK /stock/company/sz/000886/15/20031231F17_1070.shtml 3,1055,0000 HYPERLINK /stock/company/sz/000886/15_yywsr.shtml 营业外收入入 HYPERLINK /stock/company/sz/

14、000886/15/20031231F18_1070.shtml 169,6601减： HYPERLINK /stock/company/sz/000886/15_yywzc.shtml 营业外外支出 HYPERLINK /stock/company/sz/000886/15/20031231F20_1070.shtml 2,6911,2099 HYPERLINK /stock/company/sz/000886/15_yywszje.shtml 营业外收支支净额-2,5221,6007四、 HYPERLINK /stock/company/sz/000886/15_lrze.shtml 利润

15、总总额-99,1173,7794减： HYPERLINK /stock/company/sz/000886/15_sds.shtml 所得税税 HYPERLINK /stock/company/sz/000886/15/20031231F23_1070.shtml 781,3327减： HYPERLINK /stock/company/sz/000886/15_ssgdqy.shtml 少数股股东权益-429,110加： HYPERLINK /stock/company/sz/000886/15_wqrdtzss.shtml 未确认认的投资损损失43,4442,5559五、 HYPERLINK

16、 /stock/company/sz/000886/15_jlr.shtml 净利润润-56,0083,4452加： HYPERLINK /stock/company/sz/000886/15_ncwfplr.shtml 年初未未分配利润润164,8841,9989六、 HYPERLINK /stock/company/sz/000886/15_kfplr.shtml 可分配配利润108,7758,5537减： HYPERLINK /stock/company/sz/000886/15_tqfdyygj.shtml 提取法法定盈余公公积117,9966 HYPERLINK /stock/com

17、pany/sz/000886/15_tqfdgyj.shtml 提取法定公公益金117,9966七、 HYPERLINK /stock/company/sz/000886/15_kggdfpdlr.shtml 可供股股东分配的的利润108,5522,6604八、 HYPERLINK /stock/company/sz/000886/15_wfplr.shtml 未分配配利润108,5522,6604项目：现金金流量表报告期2003-12-331 HYPERLINK /stock/company/sz/000886/16_F5.shtml 销售商品、提供劳务务收到的现现金275,3307,664

18、6 HYPERLINK /stock/company/sz/000886/16_F9.shtml 收到的其他他与经营活活动有关的的现金 HYPERLINK /stock/company/sz/000886/16/20031231F9_1079.shtml 57,2667,1667 HYPERLINK /stock/company/sz/000886/16_F10.shtml 经营活动现现金流入小小计332,5574,8813 HYPERLINK /stock/company/sz/000886/16_F11.shtml 购买商品接接受劳务支支付的现金金163,5507,6680 HYPERLI

19、NK /stock/company/sz/000886/16_F13.shtml 支付给职工工以及为职职工支付的的现金37,5441,6220 HYPERLINK /stock/company/sz/000886/16_F189.shtml 支付的各项项税费12,3774,5991 HYPERLINK /stock/company/sz/000886/16_F17.shtml 支付的其他他与经营活活动有关的的现金 HYPERLINK /stock/company/sz/000886/16/20031231F17_1079.shtml 117,7717,0088 HYPERLINK /stock

20、/company/sz/000886/16_F18.shtml 经营活动现现金流出小小计331,1140,9979 HYPERLINK /stock/company/sz/000886/16_F19.shtml 经营活动产产生的现金金流量净额额1,4333,8333 HYPERLINK /stock/company/sz/000886/16_F21.shtml 收回投资所所收到的现现金14,5664,7772 HYPERLINK /stock/company/sz/000886/16_F192.shtml 取得投资收收益所收到到的现金5,3255,7055 HYPERLINK /stock/c

21、ompany/sz/000886/16_F24.shtml 处置固定无无形和长期期资产收回回的现金476,3334 HYPERLINK /stock/company/sz/000886/16_F26.shtml 投资活动现现金流入小小计20,3666,8111 HYPERLINK /stock/company/sz/000886/16_F27.shtml 购建固定无无形和长期期资产支付付的现金97,2995,4446 HYPERLINK /stock/company/sz/000886/16_F190.shtml 投资所支付付的现金24,7772,3003 HYPERLINK /stock/c

22、ompany/sz/000886/16_F31.shtml 投资活动现现金流出小小计122,0067,7749 HYPERLINK /stock/company/sz/000886/16_F32.shtml 投资活动产产生的现金金流量净额额-101,700,938 HYPERLINK /stock/company/sz/000886/16_F36.shtml 借款所收到到的现金357,3300,0000 HYPERLINK /stock/company/sz/000886/16_F37.shtml 收到的其他他与筹资活活动有关的的现金 HYPERLINK /stock/company/sz/0

23、00886/16/20031231F37_1079.shtml 104,9945,3336 HYPERLINK /stock/company/sz/000886/16_F38.shtml 筹资活动现现金流入小小计466,7745,3336 HYPERLINK /stock/company/sz/000886/16_F39.shtml 偿还债务所所支付的现现金116,0000,0000 HYPERLINK /stock/company/sz/000886/16_F45.shtml 支付的其他他与筹资活活动有关的的现金 HYPERLINK /stock/company/sz/000886/16/2

24、0031231F45_1079.shtml 52,4553,8225 HYPERLINK /stock/company/sz/000886/16_F46.shtml 筹资活动现现金流出小小计183,8822,6667 HYPERLINK /stock/company/sz/000886/16_F47.shtml 筹资活动产产生的现金金流量净额额282,9922,6669四、 HYPERLINK /stock/company/sz/000886/16_F48.shtml 汇率变变动对现金金的影响-五、 HYPERLINK /stock/company/sz/000886/16_F49.shtml

25、 现金及及现金等价价物净增加加额182,6655,5564 HYPERLINK /stock/company/sz/000886/16_F58.shtml 净利润-56,0083,4452加： HYPERLINK /stock/company/sz/000886/16_F59.shtml 少数股股东损益-429,110 HYPERLINK /stock/company/sz/000886/16_F191.shtml 计提的资产产减值准备备1,6711,4755 HYPERLINK /stock/company/sz/000886/16_F61.shtml 固定资产折折旧90,4005,9993

26、 HYPERLINK /stock/company/sz/000886/16_F62.shtml 无形资产摊摊销1,5488,0266 HYPERLINK /stock/company/sz/000886/16_F165.shtml 长期待摊费费用摊销21,3008,2118 HYPERLINK /stock/company/sz/000886/16_F64.shtml 待摊费用的的减少(减减增加)1,2288,5777 HYPERLINK /stock/company/sz/000886/16_F65.shtml 预提费用的的增加(减减减少)317,5592 HYPERLINK /stock

27、/company/sz/000886/16_F66.shtml 处置固定无无形和其他他长期资产产的损失(减：收益益)583,6604 HYPERLINK /stock/company/sz/000886/16_F67.shtml 固定资产报报废损失14,1770 HYPERLINK /stock/company/sz/000886/16_F68.shtml 财务费用24,2559,2662 HYPERLINK /stock/company/sz/000886/16_F69.shtml 投资损失(减收益)24,0773,7665 HYPERLINK /stock/company/sz/00088

28、6/16_F71.shtml 存货的减少少(减增加加)-38,2293,6668 HYPERLINK /stock/company/sz/000886/16_F72.shtml 经营性应收收项目的减减少(减增增加)-57,4455 HYPERLINK /stock/company/sz/000886/16_F73.shtml 经营性应付付项目的增增加(减减减少)-25,6670,6603 HYPERLINK /stock/company/sz/000886/16_F76.shtml 经营活动产产生之现金金流量净额额1,4333,8333 HYPERLINK /stock/company/sz/

29、000886/16_F78.shtml 货币资金的的期末余额额344,2249,3399减： HYPERLINK /stock/company/sz/000886/16_F79.shtml 货币资资金的期初初余额161,5593,8835 HYPERLINK /stock/company/sz/000886/16_F82.shtml 现金及现金金等价物净净增加额182,6655,5564资产负债表表报告期2003-12-331 HYPERLINK /stock/company/sz/000886/14_hbzj.shtml 货币资金 HYPERLINK /stock/company/sz/00

30、0886/14/20031231F6_1040.shtml 344,2249,3399 HYPERLINK /stock/company/sz/000886/14_dqtz.shtml 短期投资 HYPERLINK /stock/company/sz/000886/14/20031231F7_1040.shtml 34,0003,0663减: HYPERLINK /stock/company/sz/000886/14_dqtzdjzb.shtml 短期投投资跌价准准备21,0337,3661 HYPERLINK /stock/company/sz/000886/14_dqtzje.shtml

31、短期投资净净额12,9665,7002 HYPERLINK /stock/company/sz/000886/14_yszk.shtml 应收帐款 HYPERLINK /stock/company/sz/000886/14/20031231F13_1040.shtml 637,0039,4465 HYPERLINK /stock/company/sz/000886/14_yszkje.shtml 应收账款净净额630,7753,9940 HYPERLINK /stock/company/sz/000886/14_qtysk.shtml 其他应收款款 HYPERLINK /stock/compa

32、ny/sz/000886/14/20031231F20_1040.shtml 41,4009,2888 HYPERLINK /stock/company/sz/000886/14_qtyskje.shtml 其他应收款款净额32,7992,5664减: HYPERLINK /stock/company/sz/000886/14_hzzb.shtml 坏帐准准备 HYPERLINK /stock/company/sz/000886/14/20031231F15_1040.shtml 14,9002,2550 HYPERLINK /stock/company/sz/000886/14_yskxje

33、.shtml 应收款项净净额663,5546,5503 HYPERLINK /stock/company/sz/000886/14_yfzk.shtml 预付帐款 HYPERLINK /stock/company/sz/000886/14/20031231F17_1040.shtml 28,0220,7003 HYPERLINK /stock/company/sz/000886/14_ch.shtml 存货 HYPERLINK /stock/company/sz/000886/14/20031231F23_1040.shtml 275,2284,7774减: HYPERLINK /stock/

34、company/sz/000886/14_chdjzb.shtml 存货跌跌价准备2,4788,9555 HYPERLINK /stock/company/sz/000886/14_chje.shtml 存货净额272,8805,8820 HYPERLINK /stock/company/sz/000886/14_dtfy.shtml 待摊费用 HYPERLINK /stock/company/sz/000886/14/20031231F25_1040.shtml 614,7773 HYPERLINK /stock/company/sz/000886/14_ldzchj.shtml 流动资产合

35、合计1,3222,2022,9011 HYPERLINK /stock/company/sz/000886/14_cqgqtz.shtml 长期股权投投资40,2889,3442 HYPERLINK /stock/company/sz/000886/14_cqtzhj.shtml 长期投资合合计 HYPERLINK /stock/company/sz/000886/14/20031231F33_1040.shtml 69,5991,8003减: HYPERLINK /stock/company/sz/000886/14_cqtzjzzb.shtml 长期投投资减值准准备29,3002,4662

36、 HYPERLINK /stock/company/sz/000886/14_cqtzje.shtml 长期投资净净额40,2889,3442其中: HYPERLINK /stock/company/sz/000886/14_hbjc.shtml 合并并价差751,8845 HYPERLINK /stock/company/sz/000886/14_gqtzce.shtml 股权投资差差额0 HYPERLINK /stock/company/sz/000886/14_gdzcyj.shtml 固定资产原原价4,7211,2855,2288减: HYPERLINK /stock/company/

37、sz/000886/14_ljzj.shtml 累计折折旧567,1131,5504 HYPERLINK /stock/company/sz/000886/14_gdzcjz.shtml 固定资产净净值 HYPERLINK /stock/company/sz/000886/14/20031231F39_1040.shtml 4,1544,1533,7255减: HYPERLINK /stock/company/sz/000886/14_gdzcjzzb.shtml 固定资资产减值准准备66,2995,3773 HYPERLINK /stock/company/sz/000886/14_gdzc

38、je.shtml 固定资产净净额4,0877,8588,3522 HYPERLINK /stock/company/sz/000886/14_zjgc.shtml 在建工程 HYPERLINK /stock/company/sz/000886/14/20031231F41_1040.shtml 6,2966,2744减: HYPERLINK /stock/company/sz/000886/14_zjgcjzzb.shtml 在建工工程减值准准备4,1344,2388 HYPERLINK /stock/company/sz/000886/14_zjgcje.shtml 在建工程净净额2,162

39、2,0355 HYPERLINK /stock/company/sz/000886/14_gdzchj.shtml 固定资产合合计4,0900,0200,3877 HYPERLINK /stock/company/sz/000886/14_wxzc.shtml 无形资产82,0559,4882 HYPERLINK /stock/company/sz/000886/14_kbf.shtml 开办费0 HYPERLINK /stock/company/sz/000886/14_dyzc.shtml 递延资产0 HYPERLINK /stock/company/sz/000886/14_cqdtfy

40、.shtml 长期待摊费费用 HYPERLINK /stock/company/sz/000886/14/20031231F49_1040.shtml 18,5445,6992 HYPERLINK /stock/company/sz/000886/14_qtcqzc.shtml 其他长期资资产0 HYPERLINK /stock/company/sz/000886/14_wxzcjqtzchj.shtml 无形资产及及其他资产产合计83,8559,8880 HYPERLINK /stock/company/sz/000886/14_dqjk.shtml 短期借款 HYPERLINK /stoc

41、k/company/sz/000886/14/20031231F57_1040.shtml 45,0000,0000 HYPERLINK /stock/company/sz/000886/14_yfzk.shtml 应付帐款 HYPERLINK /stock/company/sz/000886/14/20031231F59_1040.shtml 17,6772,9001 HYPERLINK /stock/company/sz/000886/14_yszk.shtml 预收帐款 HYPERLINK /stock/company/sz/000886/14/20031231F60_1040.shtm

42、l 18,3880,3553 HYPERLINK /stock/company/sz/000886/14_yfgz.shtml 应付工资 HYPERLINK /stock/company/sz/000886/14/20031231F62_1040.shtml 2,1100,9299 HYPERLINK /stock/company/sz/000886/14_yfflf.shtml 应付福利费费3,5388,9777 HYPERLINK /stock/company/sz/000886/14_yfgl.shtml 应付股利 HYPERLINK /stock/company/sz/000886/1

43、4/20031231F64_1040.shtml 13,8558,4221 HYPERLINK /stock/company/sz/000886/14_yjsj.shtml 应交税金 HYPERLINK /stock/company/sz/000886/14/20031231F65_1040.shtml -36,5580,8884 HYPERLINK /stock/company/sz/000886/14_qtyjk.shtml 其他应交款款 HYPERLINK /stock/company/sz/000886/14/20031231F66_1040.shtml -110,258 HYPERL

44、INK /stock/company/sz/000886/14_qtyfk.shtml 其他应付款款 HYPERLINK /stock/company/sz/000886/14/20031231F67_1040.shtml 129,2269,8823 HYPERLINK /stock/company/sz/000886/14_ytfy.shtml 预提费用 HYPERLINK /stock/company/sz/000886/14/20031231F68_1040.shtml 1,2744,7244 HYPERLINK /stock/company/sz/000886/14_ynndqdcqf

45、z.shtml 一年内到期期的长期负负债15,0000,0000 HYPERLINK /stock/company/sz/000886/14_ldfzhj.shtml 流动负债合合计209,4414,9986 HYPERLINK /stock/company/sz/000886/14_cqjk.shtml 长期借款 HYPERLINK /stock/company/sz/000886/14/20031231F73_1040.shtml 1,1900,7633,5955 HYPERLINK /stock/company/sz/000886/14_cqyfk.shtml 长期应付款款 HYPERL

46、INK /stock/company/sz/000886/14/20031231F75_1040.shtml 1,8777,3888,2744财务分析短期偿债能能力分析：流动比率= =1,3222,2002,90012009,4114,9886 =6.31138速动比率= =(1,3322,2202,9901-2275,2284,7774)/209,414,986 =5.01111保守的速动动比率= =(44,2499,3999+34,003,063+630,753,940)/2099,4144,9866 44.81882现金比率= = =(3444,2499,3999+34,003,063)

47、/2099,4144,9866 =1.80062资产负债率率= =产权权比率= =599.20006%权益系数= =2.46671股东权益比比= =0.404333 =有形形净值债务务率= =400.53229%利息保障倍倍数= = =(-755,6833,4222-24,217,489)/24,217,489 =-4.11252由以上数据据可知：公公司的现金金流量比较较大，资本本的更新速速度比较快快。虽然与与20022年度相比比，赢利能能力有所下下降，利润润总额也为为负值，但但其短期偿偿债能力比比较强，通通过吸引社社会游离资资金和不断断加强自身身的管理，仍仍然可以走走出目前营营运低迷的的走势

48、。所所以是一家家值得投资资的企业。企业获利能能力分析（销销售利润分分析）销售毛利率率= = =(2227,5518,5531-1135,2252,0000)/227,518,531 =400.55334%营业利润率率= = =(2227,5518,5531-1135,2252,0000-00)/2227,5118,5331 =40.55344%销售净利率率= = =-556,0883,4552/2227,5118,5331 =-224.65501%资产报酬率率= =-556,0883,45522/(55,5366,3733+5,4444,5560)10000 =-11.02115%股东权益报报

49、酬率= =-556,0883,4552/2,244,054,000 =-22.49992%成本费用利利润率= =由以上计算算数据分析析可知：企企业销售的的毛利率不不够高，主主营业务成成本和管理理费用都偏偏高。应加加强物资的的合理分配配，完善自自身的管理理，降低主主营业务成成本。从而而使企业的的净利润有有负变正，实实现盈利。从总的来看看，企业在在这一年度度，它的获获利能力较较20022年有所下下降，需进进一步得到到改善。 三、企业营营运能力分分析总资产周转转率= = =00.04114总资产周转转天数= =3660/0.04144 =86695.665流动资产周周转率= = =2227,5118

50、,5331/1,322,202,901 =0.17211固定资产周周转率= = =2227,5118,5331/4,154,153,725 =0.05488 存货周转率率= = =0.053331存货周转天天数=应收帐款款周转率=675.29544（天）由以上计算算数据分析析可知：企企业的流动动资金周转转率过低，总总资产的周周转率也不不是很令人人满意，这这也是企业业目前经营营业绩不佳佳的主要因因。企业应应想办法盘盘活自己的的流动资金金，进而使使总资产流流动加快，从从而提高企企业的营运运能力。现金偿债能能力分析现金流量比比率 =1,4333,8333/2777,5118,5331=0.68847

51、% 销售现金比比率= =0.63302%由以上计算算数据分析析可知：企企业虽然出出现了暂时时的盈利困困难，但其其偿债能力力仍比较强强，企业仍仍可以通过过完善自身身而走出困困境。上市公司市市场价值分分析每股利润= =0.10079市盈率= =-1141588每股股利= =-0.11030每股净资产产= =2.27（元元）由以上计算算数据分析析可知：股股票的现状状不是很令令人满意，企企业暂时的的亏损影响响了股票的的行情。但但因企业仍仍有较大的的发展潜力力，故仍然然有希望使使股票的走走势变好。财务信息概概述报告期2003-12-331 HYPERLINK /stock/company/sz/0008

52、86/27/F7.shtml o 净利润/总股本 每股收益(元)-0.05567 HYPERLINK /stock/company/sz/000886/27/F43.shtml o (本期净利润/本期总股本-上年同期净利润/上年同期总股本)*100/ABS(上年同期净利润/上年同期总股本) 每股收益增增长率(%)-343.17422 HYPERLINK /stock/company/sz/000886/27/F70.shtml o 公布财务指标，根据公布定期报告进行填写 每股收益-扣除(元元)-0.0558 HYPERLINK /stock/company/sz/000886/27/F96.s

53、html o (本期每股收益-扣除-上年同期每股收益-扣除)/ABS(上年同期每股收益-扣除) 每股收益-扣除-增增长率(%)-680 HYPERLINK /stock/company/sz/000886/27/F9.shtml o 公布财务指标，根据公布定期报告进行填写 每股收益-加权(元元)-0.066 HYPERLINK /stock/company/sz/000886/27/F93.shtml o (本期每股收益-加权-上年同期每股收益-加权)/ABS(上年同期每股收益-加权) 每股收益-加权-增增长率(%)-400 HYPERLINK /stock/company/sz/000886

54、/27/F89.shtml o 公布财务指标，根据公布年报进行填写 每股收益-扣除/加加权(元)-0.0558 HYPERLINK /stock/company/sz/000886/27/F94.shtml o (本期每股收益-扣除/加权-上年同期每股收益-扣除/加权)/ABS(上年同期每股收益-扣除/加权) 每股收益-扣除/加加权-增长长率(%)-680 HYPERLINK /stock/company/sz/000886/27/F73.shtml o 未分配利润/总股本 每股未分配配利润(元元)0.10997 HYPERLINK /stock/company/sz/000886/27/F1

55、5.shtml o 可分配利润/总股本 每股可分配配利润(元元)0.10997 HYPERLINK /stock/company/sz/000886/27/F12.shtml o 股东权益/总股本 每股净资产产(元)2.27 HYPERLINK /stock/company/sz/000886/27/F44.shtml o (本期股东权益/本期总股本-上年同期股东权益/上年同期总股本)*100/ABS(上年同期股东权益/上年同期总股本) 每股净资产产增长率(%)-4.21121 HYPERLINK /stock/company/sz/000886/27/F14.shtml o 公布财务指标，根

56、据公布定期报告进行填写 每股净资产产-调整(元)2.07 HYPERLINK /stock/company/sz/000886/27/F61.shtml o 经营活动产生的现金流量净额/总股本 每股现金含含量(元)0.00115 HYPERLINK /stock/company/sz/000886/27/F46.shtml o 资本公积金/总股本 每股资本公公积金(元元)0.95446 HYPERLINK /stock/company/sz/000886/27/F53.shtml o 盈余公积金/总股本 每股盈余公公积金(元元)0.30888 HYPERLINK /stock/company/

57、sz/000886/27/F16.shtml o 负债总额*100/总股本 每股负债比比(%)331.44597 HYPERLINK /stock/company/sz/000886/27/F19.shtml o 流动资产/流动负债 流动比率6.31338 HYPERLINK /stock/company/sz/000886/27/F20.shtml o (流动资产-存货)/流动负债 速动比率5.01111 HYPERLINK /stock/company/sz/000886/27/F62.shtml o 经营活动产生的现金流量净额*100/流动负债 现金流动负负债比(%)0.68447 HY

58、PERLINK /stock/company/sz/000886/27/F4.shtml o 股东权益*100/总资产 股东权益比比(%)40.53329 HYPERLINK /stock/company/sz/000886/27/F42.shtml o 流动负债*100/总负债 流动负债率率(%)6.38993 HYPERLINK /stock/company/sz/000886/27/F68.shtml o 负债总额*100/股东权益 负债权益比比(%)146.00556 HYPERLINK /stock/company/sz/000886/27/F30.shtml o A/存货周转率，一

59、季报：A=90；中报：A=180；三季报：A=270；年报：A=360 存货周转天天(天)675.22954 HYPERLINK /stock/company/sz/000886/27/F25.shtml o 主营业务成本/(期初存货净额+期末存货净额)/2 存货周转率率(倍)0.53331 HYPERLINK /stock/company/sz/000886/27/F29.shtml o A/应收账款周转率，一季报：A=90；中报：A=180；三季报：A=270；年报：A=360 应收款周转转天(天)990.0099 HYPERLINK /stock/company/sz/000886/27

60、/F24.shtml o 主营业务收入/(期初应收帐款净额+期末应收帐款净额)/2 应收帐款周周转率(倍倍)0.36336 HYPERLINK /stock/company/sz/000886/27/F55.shtml o 主营业务成本*100/主营业务收入 主营成本比比例(%)59.44466 HYPERLINK /stock/company/sz/000886/27/F56.shtml o 营业费用*100/主营业务收入 营业费用比比例(%)11.81156 HYPERLINK /stock/company/sz/000886/27/F57.shtml o 管理费用*100/主营业务收入