10科华生物比率倍数表汇总.docx
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10科华生物比率倍数表汇总
现金流表
表2-11
企业名称：
科华生物
项目
营业收入
营业收入增长率%营业成本
营业成本/营业收入%营业税金及附加
-2,160.635.7%63.91.1%3,821.363.2%
2004-12-31
6,045.8
评估基准日：
2008/6/302005-12-31
7,654.126.6%2,409.831.5%100.91.3%5,143.467.2%
2006-12-31
9,075.618.6%2,545.528.0%120.71.3%6,409.570.6%
2007-12-31
11,286.324.4%2,830.525.1%143.81.3%8,312.173.6%
最近12个月*
13,976.423.8%3,798.627.2%179.81.3%9,998.071.5%
0.0
183.63.0%642.710.6%-45.1-0.7%0.00.01,492.2
0.00.00.00.00.04,532.33,040.1-68.512,971.649.2%1,006.43,978.065.8%
337.14.4%869.311.4%-380.2-5.0%0.00.01,792.8
0.00.210.00.0-9.86,100.24,317.2-379.903,937.351.4%1,053.04,990.365.2%
695.17.7%1,052.811.6%-112.5-1.2%25.10.020.46.155.50.10.055.34,874.84,774.0-146.944,627.151.0%
0.04,627.151.0%
1,367.912.1%1,382.912.3%16.70.1%40.40.010,029.5
0.0383.50.00.0383.515,998.05,544.5-38.225,506.348.8%1,182.76,689.059.3%
1,469.510.5%1,397.710.0%162.61.2%69.70.010,003.2
0.0600.060.00.0540.017,581.06,968.2128.827,097.050.8%922.38,019.357.4%
810.78.4%1,069.111.1%-71.7-0.7%27.00.04,667.6
1.2207.814.00.0193.89,817.34,928.8-100.94,827.950.3%832.95,660.758.9%2,749.028.6%121.81.3%6,736.870.1%
单位:
人民币万元
五年平均值
9,607.6
营业税金及附加/营业收入%销售毛利销售毛利率%期间费用销售费用
销售费用/营业收入%管理费用
管理费用/营业收入%财务费用
财务费用/营业收入%资产减值损失加：
公允价值变动收益投资收益
其中：
对关联企业和合营企业投资收益加：
营业外收入减：
营业外支出
其中：
非流动资产处置损失营业外收支净额利润总额
扣除非主营业务收入后利润总额加：
利息支出净值（扣除利息收入）息税前利润
息税前利润销售收入（%加:
折旧/摊销息税折旧摊销前利润
息税折旧摊销前利润/销售收入（%
期末交易收盘价（元流通股票数量（万股每股净资产（元全部股份数量（万股股权市值
扣除非经营性资产净值后股权价值加：
负息负债整体价值
注：
最近12个月是2008-6-30向前推12个月
15.61,800.04.856,875.0107,250.099,832.7-17,819.282,013.5
13.72,937.64.138,250.0112,777.598,087.4-11,567.886,519.5
17.510,117.9
2.6814,025.0245,157.0226,989.5-4,730.0222,259.5
35.416,467.6
2.1821,037.5743,675.6723,460.3-8,672.6714,787.7
22.216,467.6
1.721,037.5467,032.5446,719.4-11,798.5434,920.9
20.99,558.13.1114,245.0297,150.7319,017.8-10,917.6308,100.2
资产负债表--资产
企业名称：
科华生物
评估基准日：
2008/6/30
单位：
人民币万元
项目
行次
2004-12-31
2005-12-31
2006-12-31
2007-12-31
2008-6-30
五年平均值
:
119,084.912,183.55,762.511,981.313,565.912,515.620.00.047.20.011.211.7394.360.053.070.095.074.541,242.61,534.01,695.92,194.13,040.51,941.4524.9101.664.2205.1224.8124.160.00.00.00.00.00.071,498.80.00.02,026.4500.0805.087.038.666.5144.491.069.5货
9923.91,145.31,335.52,060.02,144.81,521.9100.00.00.00.00.00.0110.00.00.00.00.00.0120.00.00.00.00.00.0流动资产合计13
22,876.3
15,063.1
9,024.9
18,681.3
19,673.2
17,063.8
140.00.00.00.00.00.0150.00.00.00.00.00.0160.00.00.00.00.00.0176,428.114,575.116,623.920,123.420,222.215,594.5180.00.094.191.990.955.4194,850.95,882.96,118.68,529.18,486.76,773.620989.2115.01,449.60.00.0510.8210.00.00.00.00.00.0220.00.00.00.00.00.0230.00.00.00.00.00.0240.00.00.00.00.00.02593.091.00.00.010.038.8260.00.00.00.00.00.0270.00.00.00.00.00.02862.251.440.636.630.444.2290.00.015.680.7417.1102.7300.00.00.00.00.00.03112,423.420,715.424,342.328,861.829,257.223,120.0资产总计
3235,299.735,778.433,367.247,543.148,930.540,183.817,417.314,690.118,167.520,215.320,313.116,160.72
27,882.4
21,088.3
15,199.7
27,327.7
28,617.4
24,023.1
表2-12
单位：
%行次
2004-12-31
2005-12-31
2006-12-31
2007-12-31
2008-6-30
五年平均值
154.1%34.1%17.3%25.2%27.7%31.1%20.0%0.0%0.1%0.0%0.0%0.0%30.3%0.2%0.2%0.1%0.2%0.2%43.5%4.3%5.1%4.6%6.2%4.8%50.1%0.3%0.2%0.4%0.5%0.3%60.0%0.0%0.0%0.0%0.0%0.0%74.2%0.0%0.0%4.3%1.0%2.0%80.0%0.1%0.2%0.3%0.2%0.2%92.6%3.2%4.0%4.3%4.4%3.8%100.0%0.0%0.0%0.0%0.0%0.0%110.0%0.0%0.0%0.0%0.0%0.0%120.0%0.0%0.0%0.0%0.0%0.0%13
64.8%
42.1%
27.0%
39.3%
40.2%
42.5%
140.0%0.0%0.0%0.0%0.0%0.0%150.0%0.0%0.0%0.0%0.0%0.0%160.0%0.0%0.0%0.0%0.0%0.0%1718.2%40.7%49.8%42.3%41.3%38.8%180.0%0.0%0.3%0.2%0.2%0.1%1913.7%16.4%18.3%17.9%17.3%16.9%202.8%0.3%4.3%0.0%0.0%1.3%210.0%0.0%0.0%0.0%0.0%0.0%220.0%0.0%0.0%0.0%0.0%0.0%230.0%0.0%0.0%0.0%0.0%0.0%240.0%0.0%0.0%0.0%0.0%0.0%250.3%0.3%0.0%0.0%0.0%0.1%260.0%0.0%0.0%0.0%0.0%0.0%270.0%0.0%0.0%0.0%0.0%0.0%280.2%0.1%0.1%0.1%0.1%0.1%290.0%0.0%0.0%0.2%0.9%0.3%300.0%0.0%0.0%0.0%0.0%0.0%3135.2%57.9%73.0%60.7%59.8%57.5%32
100.0%
100.0%
100.0%
100.0%
100.0%
100.0%
资产负债表--负债
企业名称：
科华生物
评估基准日：
2008/6/30单位：
人民币万元
项目
行次
2004-12-31
2005-12-31
2006-12-31
2007-12-31
2008-6-30
五年平均值
流动负债：
短期借款11,000.00.00.01,450.01,000.0690.0交易性金融负债20.00.00.00.00.00.0应付票据30.00.00.00.00.00.0应付帐款4204.6425.5479.3492.9753.3471.1预收帐款523.045.669.239.4119.559.3应付工资663.476.6118.928.731.063.7未交税金7376.4479.4613.51,209.11,145.8764.8应付利息80.00.00.00.00.00.0应付利润（股利）90.00.00.00.00.00.0其他应付款
1023.8336.7163.8727.7244.4299.3一年内到期的长期负债110.00.00.0600.00.0120.0预提费用121.70.00.00.00.00.3其他流动负债130.00.00.00.00.00.0流动负债合计14
1,692.9
1,363.9
1,444.7
4,547.7
3,293.9
2,468.6
非流动负债长期借款150.00.0600.00.00.0120.0应付债券160.00.00.00.00.00.0长期应付款170.00.00.00.00.00.0专项应付款18242.0279.00.00.00.0104.2预计负债190.00.00.00.00.00.0递延税款负债210.00.00.00.00.00.0其他非流动负债220.00.0316.0531.0534.2276.2非流动负债合计23242.0279.0916.0531.0534.2500.4负债合计
24
1,934.9
1,642.9
2,360.7
5,078.7
3,828.1
2,969.1
所有者权益所有者权益合计2533,364.834,135.531,006.542,464.345,102.337,214.7负债和所有者权益总计26
35,299.7
35,778.4
33,367.2
47,543.1
48,930.5
40,183.8
衍生数据：
负息负债
11,265.8615.71,079.83,308.71,778.61,609.7扣除货币资金后的负息负债2-17,819.2
-11,567.8
-4,730.0
-8,672.6
-11,798.5
-10,917.6
非经营性负债
3扣除非经营资产、负债后的所有者权益
4
25,947.5
19,445.4
12,839.0
22,249.0
24,789.2
21,054.0
表2-13
单位：
%行次
2004-12-31
2005-12-31
2006-12-31
2007-12-31
2008-6-30
五年平均值
12.8%0.0%0.0%3.0%2.0%1.7%20.0%0.0%0.0%0.0%0.0%0.0%30.0%0.0%0.0%0.0%0.0%0.0%40.6%1.2%1.4%1.0%1.5%1.2%50.1%0.1%0.2%0.1%0.2%0.1%60.2%0.2%0.4%0.1%0.1%0.2%71.1%1.3%1.8%2.5%2.3%1.9%80.0%0.0%0.0%0.0%0.0%0.0%90.0%0.0%0.0%0.0%0.0%0.0%100.1%0.9%0.5%1.5%0.5%0.7%110.0%0.0%0.0%1.3%0.0%0.3%120.0%0.0%0.0%0.0%0.0%0.0%130.0%0.0%0.0%0.0%0.0%0.0%14
4.8%
3.8%
4.3%
9.6%
6.7%
6.1%
150.0%0.0%1.8%0.0%0.0%0.3%160.0%0.0%0.0%0.0%0.0%0.0%170.0%0.0%0.0%0.0%0.0%0.0%180.7%0.8%0.0%0.0%0.0%0.3%190.0%0.0%0.0%0.0%0.0%0.0%210.0%0.0%0.0%0.0%0.0%0.0%220.0%0.0%0.9%1.1%1.1%0.7%230.7%0.8%2.7%1.1%1.1%1.2%24
5.5%
4.6%
7.1%
10.7%
7.8%
7.4%
2594.5%95.4%92.9%89.3%92.2%92.6%26
100.0%
100.0%
100.0%
100.0%
100.0%
100.0%
财务指标比率分析表
企业名称：
科华生物序号I12345
I.盈利能力指标销售毛利率EBIT/销售收入EBITDA/销售收入资产利润率（ROA净资产收益率（ROE
63.2%49.2%65.8%--67.2%51.4%65.2%17.2%18.1%
70.6%51.0%51.0%14.1%15.0%
73.6%48.8%59.3%39.5%43.5%
71.5%50.8%57.4%36.4%40.2%
69.2%50.2%59.7%26.8%29.2%
项目
2004-12-31
2005-12-31
评估基准日：
2008/6/30
2006-12-31
2007-12-31
最近12个月*
表2-14
五年平均值
II123
II.成长能力指标主营业务收入同比增长率主营业务利润同比增长率总资产同比增长率
---26.6%34.6%1.4%
18.6%-20.1%-6.7%
24.4%228.2%42.5%
23.8%9.9%2.9%
23.3%63.1%10.0%
III123
III.营运能力指标营业周期净资产周转率总资产周转率
--219.90.20.2
239.50.30.3
278.00.30.3
266.70.30.3
251.00.30.3
VI1234
VI.偿债能力指标流动比率速动比率资产负债率已获利息倍数
13.513.05.5%-43.4
11.010.24.6%-10.4
6.25.37.1%-31.5
4.13.710.7%-144.1
6.05.37.8%55.1
8.27.57.1%-34.8
注：
最近12个月是2008-3-31向前推12个月
比率乘数计算表
企业名称：
科华生物序号一
项目
收益类比率乘数：
2004-12-31
2005-12-31
评估基准日：
2008/6/302006-12-31
2007-12-31
最近12个月*
平均值
表2-15
最近12个月*
1企业价值/主营业务收入比率乘数13.5711.3024.4963.3331.1228.7631.12
2税息前收益（EBIT比率乘数税息折旧/摊销前收益（EBITDA比率乘数
27.6021.9748.03129.8161.2857.7461.28
320.6217.3448.03106.8654.2349.4254.23
二资产类比率乘数：
1总资产比率乘数2.944.1014.6226.1615.2012.6015.20
2净资产比率乘数4.135.8019.0933.4318.8416.2618.84
注：
最近12个月是2008-3-31向前推12个月
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