财务管理格力电器财务分析报告.docx
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财务管理格力电器财务分析报告
Zhuhaigreeelectricappliancesco.,LTD.,financialanalysisreport
Abstract:
enterprise'sfinancialstatementstoreflecttheenterpriseinacertainperiodofthefinancialposition,operatingresultsandcashflowconditions.Correctunderstandingandanalysisoffinancialstatementsinformationwillhelptheenterprisemanagementcomprehensiveunderstandingaccuratelyinthepast,evaluateandpredictthefuturenow.Thispaperchoosethegreeelectricappliancesin2013-2015financialstatementsoflistedcompaniesastheresearchobject,thispaperintroducesthetheoryandmethodoffinancialstatementanalysis,thegeneral,mainlyusingratioanalysismethodandthemethodofcomparativeanalysis,analyzethegreeelectriccompanyinrecentyears,financialsituationandevaluation.
Keywords:
greeelectricappliancesratioanalysisandcomparisonanalysisoffinancialstatements
Basicinformationcompanyprofile:
1.Thecompany'sbasicinformation
(1)thelegalnameofthecompany:
zhuhaigreeelectricappliancesco.,LTD
(2)thecompany'slegalrepresentative:
dongmingzhu
(3)thecompany'sregisteredaddress:
guangdongprovincezhuhaiformergoldenhillroad
(4)thecompany'sstockexchange:
shenzhenAshares
(5)stockabbreviation:
greeelectricappliances
(6)stockcode:
000651
2.Thecompany'shistory
Zhuhaigreeelectricappliancesco.,LTD.(hereinafterreferredtoasgreeelectricappliances),establishedin1991,isbythezhuhaicrownmaleplasticco.,LTD.,amergerwithhayleyair-conditionerfactory.Withmany,manyintheworldlikeHP,SONYsuchfamouscompanyatthebeginningoftheventure,greeelectricappliancesisinitiallyinashabbyworkshop,relyon200000yuanloansmadeitthefirststepinthebusiness.
In1994approvedbythezhuhaimunicipalcommissionforrestructuringtherenamedzhuhaigreeelectricappliancesco.,LTD.,November18,1996,theChinasecuritiesregulatorycommissionregulatorysendword(1996)1996HaoWenapprovallistedontheshenzhenstockexchange,thecompanygetthebusinesslicenseofenterpriselegalperson,4400,4400.
3.Thecompany'smainbusinessisintroduced
Goodsandtechnologyimportandexport.
Manufacturing,sales:
compressorpumpvalveandsimilarmachinery.
Fanpackagingequipmentandothergeneralequipment,motor,transmissionanddistributionandcontrolequipment,wires,cables,cablesandelectricalequipment,householdelectricalappliances.
Wholesale:
mechanicalequipment,wujinjiaodian,electronicproducts.
Productionandsalesofairconditioner,self-supportingexportbusinessofairconditioneranditsrelatedsparepartsimportandexportbusiness.
4Nearlythreeyearsofacompany'sfinancialstatements--thebalancesheet
Financialindicators(tenthousandyuan)
Thetotalassetsof
Thetotalamountofliabilities
Currentliabilities
Long-termliabilities
Monetaryfund
Accountsreceivable
Otherreceivables
Provisionforbaddebt
Shareholders'equity
2015-9-30
2014-9-30
2013-9-30
Financialindicators(tenthousandyuan)
Thetotalassetsof
Thetotalamountofliabilities
Currentliabilities
Long-termliabilities
Monetaryfund
Accountsreceivable
Otherreceivables
Provisionforbaddebt
Shareholders'equity
17,029,100.00
15,950,400.00
12,948,600.00
Financialindicators(tenthousandyuan)
Thetotalassetsof
Thetotalamountofliabilities
Currentliabilities
Long-termliabilities
Monetaryfund
Accountsreceivable
Otherreceivables
Provisionforbaddebt
Shareholders'equity
12,433,400.00
11,873,100.00
9,730,640.00
Financialindicators(tenthousandyuan)
Thetotalassetsof
Thetotalamountofliabilities
Currentliabilities
Long-termliabilities
Monetaryfund
Accountsreceivable
Otherreceivables
Provisionforbaddebt
Shareholders'equity
12,391,100.00
11,603,100.00
9,586,890.00
Financialindicators(tenthousandyuan)
Thetotalassetsof
Thetotalamountofliabilities
Currentliabilities
Long-termliabilities
Monetaryfund
Accountsreceivable
Otherreceivables
Provisionforbaddebt
Shareholders'equity
--
--
--
Financialindicators(tenthousandyuan)
Thetotalassetsof
Thetotalamountofliabilities
Currentliabilities
Long-termliabilities
Monetaryfund
Accountsreceivable
Otherreceivables
Provisionforbaddebt
Shareholders'equity
8,403,850.00
5,829,100.00
4,421,510.00
Financialindicators(tenthousandyuan)
Thetotalassetsof
Thetotalamountofliabilities
Currentliabilities
Long-termliabilities
Monetaryfund
Accountsreceivable
Otherreceivables
Provisionforbaddebt
Shareholders'equity
298,335.00
251,557.00
38,175.60
Financialindicators(tenthousandyuan)
Thetotalassetsof
Thetotalamountofliabilities
Currentliabilities
Long-termliabilities
Monetaryfund
Accountsreceivable
Otherreceivables
Provisionforbaddebt
Shareholders'equity
39,079.40
44,176.50
38,175.60
Financialindicators(tenthousandyuan)
Thetotalassetsof
Thetotalamountofliabilities
Currentliabilities
Long-termliabilities
Monetaryfund
Accountsreceivable
Otherreceivables
Provisionforbaddebt
Shareholders'equity
--
--
--
Financialindicators(tenthousandyuan)
Thetotalassetsof
Thetotalamountofliabilities
Currentliabilities
Long-termliabilities
Monetaryfund
Accountsreceivable
Otherreceivables
Provisionforbaddebt
Shareholders'equity
4,595,680.00
4,077,260.00
12,948,600.00
5thecompanynearlythreeyearsfinancialstatements,theincomestatement
Financialindicators(tenthousandyuan)
Mainbusinessincome
Mainbusinessprofit
Costofsales
Managementfees
Financecharges
Operatingprofit
Returnoninvestment
Subsidiesincome
Netnon-operatingincome
Profittotal
Incometax
Netprofit
2015-9-30
2014-9-30
2013-9-30
Financialindicators(tenthousandyuan)
Mainbusinessincome
Mainbusinessprofit
Costofsales
Managementfees
Financecharges
Operatingprofit
Returnoninvestment
Subsidiesincome
Netnon-operatingincome
Profittotal
Incometax
Netprofit
8,152,290.00
9,841,010.00
8,781,080.00
Financialindicators(tenthousandyuan)
Mainbusinessincome
Mainbusinessprofit
Costofsales
Managementfees
Financecharges
Operatingprofit
Returnoninvestment
Subsidiesincome
Netnon-operatingincome
Profittotal
Incometax
Netprofit
--
--
--
Financialindicators(tenthousandyuan)
Mainbusinessincome
Mainbusinessprofit
Costofsales
Managementfees
Financecharges
Operatingprofit
Returnoninvestment
Subsidiesincome
Netnon-operatingincome
Profittotal
Incometax
Netprofit
1,337,340.00
2,015,320.00
1,482,540.00
Financialindicators(tenthousandyuan)
Mainbusinessincome
Mainbusinessprofit
Costofsales
Managementfees
Financecharges
Operatingprofit
Returnoninvestment
Subsidiesincome
Netnon-operatingincome
Profittotal
Incometax
Netprofit
359,708.00
373,901.00
345,258.00
Financialindicators(tenthousandyuan)
Mainbusinessincome
Mainbusinessprofit
Costofsales
Managementfees
Financecharges
Operatingprofit
Returnoninvestment
Subsidiesincome
Netnon-operatingincome
Profittotal
Incometax
Netprofit
-139,376.00
-69,308.00
-13490.20
Financialindicators(tenthousandyuan)
Mainbusinessincome
Mainbusinessprofit
Costofsales
Managementfees
Financecharges
Operatingprofit
Returnoninvestment
Subsidiesincome
Netnon-operatingincome
Profittotal
Incometax
Netprofit
1,147,750.00
1,171,380.00
Financialindicators(tenthousandyuan)
Mainbusinessincome
Mainbusinessprofit
Costofsales
Managementfees
Financecharges
Operatingprofit
Returnoninvestment
Subsidiesincome
Netnon-operatingincome
Profittotal
Incometax
Netprofit
-375.20
-1053.57
-148.28
Financialindicators(tenthousandyuan)
Mainbusinessincome
Mainbusinessprofit
Costofsales
Managementfees
Financecharges
Operatingprofit
Returnoninvestment
Subsidiesincome
Netnon-operatingincome
Profittotal
Incometax
Netprofit
--
--
--
Financialindicators(tenthousandyuan)
Mainbusinessincome
Mainbusinessprofit
Costofsales
Managementfees
Financecharges
Operatingprofit
Returnoninvestment
Subsidiesincome
Netnon-operatingincome
Profittotal
Incometax
Netprofit
62891.42
11354,26
39803.01
Financialindicators(tenthousandyuan)
Mainbusinessincome
Mainbusinessprofit
Costofsales
Managementfees
Financecharges
Operatingprofit
Returnoninvestment
Subsidiesincome
Netnon-operatingincome
Profittotal
Incometax
Netprofit
1,195,080.00
1,193,070.00
925,042.00
Financialindicators(tenthousandyuan)
Mainbusinessincome
Mainbusinessprofit
Costofsales
Managementfees
Financecharges
Operatingprofit
Returnoninvestment
Subsidiesincome
Netnon-operatingincome
Profittotal
Incometax
Netprofit
192,765.00
202,543.00
161,330.00
Financialindicators(tenthousandyuan)
Mainbusinessincome
Mainbusinessprofit
Costofsales
Managementfees
Financecharges
Operatingprofit
Returnoninvestment
Subsidiesincome
Netnon-operatingincome
Profittotal
Incometax
Netprofit
1,002,310.00
990,528.00
763,712.00
Financialratioanalysis:
1.Themanagementanddevelopmentcapacityanalysis
2.Profitabilityanalysis
3.Thelong-termsolvencyanalysis
Short-termdebtpayingabilityanalysis
1.
Ratioproject(%)
Inventoryturnover
Accountsreceivableturnover
Totalassetturnover
Mainbusinessrevenuegrowth
Operatingprofitgrowth
After-taxprofitgrowth
Growthrateofnetassets
Growthrateoftotalassets
2015
2014
2013
Ratioproject(%)
Inventoryturnover
Accountsreceivableturno