纳思达股份有限公司2018年度财务报表分析报告Word文档下载推荐.docx

1、3.2 营运能力分析133.2.1 流动资产周转分析133.2.2 固定资产周转分析143.2.3 总资产周转分析143.3 盈利能力分析143.3.1 资产经营盈利能力分析143.3.2 资本经营盈利能力分析143.3.3 商品经营盈利能力分析143.3.4 盈利质量分析153.4 发展能力分析153.4.1 资产资本成长分析153.4.2 营业收益成长分析153.4.3 每股净资产分析154 杜邦分析4.1 杜邦分析表164.2 杜邦分析图161 Financial Statement DataBlance Sheets1Income Sheets2Cash Flow Sheets3Cha

2、nges in Owners Equity Sheets42 Analysis of Accounting Statements Analysis of Blance Sheets.5Horizontal analysis5Vertical Analysis6Analysis of Income Sheets8Horizontal analysis8Vertical Analysis9Analysis of Cash Flow Sheets.10Horizontal analysis10Vertical Analysis10Analysis of Owners Equity Sheets11H

3、orizontal analysis11Vertical Analysis123 Financial Index AnalysisAnalysis of Solvency12Short-term Solvency.12Long-term Solvency13Analysis of Operating Capability13Current Assets13Fixed Assets14Total Assets14Analysis of Profitability14Profitability of Assets14Profitability of Capital14Profitability o

4、f Goods14Profit Quality15Analysis of Growth Ability15Capital Asset Growth15Income Growth.15Net Assets per Share154 Du Pont AnalysisDuPont Analysis Table16DuPont Analysis Chart161财务报表数据1.1资产负债表表格12016-2018年度 资产负债表项目（万元）Table 1Balance Sheets for 2016-20182016 年2017 年2018 年货币资金156,801.27299,498.34340,3

5、64.69交易性金融资产20,670.5217,368.257,466.49应收票据净额824.1059.7833.54应收账款净额301,087.03198,738.17258,011.00预付款项净额20,660.4518,591.3224,921.40应收利息净额1,110.881,040.52-其他应收款净额8,291.0814,832.5814,467.64存货净额343,656.66236,724.61262,135.66一年内到期的非流动资产22,015.6317,303.9616,221.73其他流动资产293,471.78222,400.73120,171.07流动资产合计1

6、,168,589.381,026,558.251,043,793.19可供出售金融资产净额-348.371,473.37长期应收款净额76,388.4536,410.0035,390.50固定资产净额404,523.00307,092.50310,685.16在建工程净额35,027.5833,568.9426,297.54无形资产净额1,464,090.25784,340.44766,567.00开发支出527.46423.44438.44商誉净额1,881,046.001,227,865.751,281,879.88长期待摊费用23,939.6016,888.8623,256.72递延所得

7、税资产202,753.52107,874.24105,212.33其他非流动资产10,875.4311,380.1616,355.89非流动资产合计4,099,171.252,526,192.752,567,556.75资产总计5,267,760.503,552,751.003,611,350.00短期借款45,891.4916,911.51356,477.53交易性金融负债7,502.0213,348.034,454.12应付票据2,474.981,963.34365,894.03应付账款341,680.44344,642.34预收款项110,853.4551,511.1560,193.32

8、应付职工薪酬68,787.7673,364.31100,182.6417应交税费61,746.7674,724.7340,255.96应付利息7,434.025,814.40应付股利33.47其他应付款687,233.13435,139.00127,118.30一年内到期的非流动负债40,959.2677,716.69114,552.07其他流动负债109,743.8477,916.7140,802.11流动负债合计1,484,307.131,173,085.631,209,930.13长期借款1,538,315.13902,369.63797,751.63应付债券288,275.97228,

9、702.63237,381.86长期应付款7,644.854,409.9214,116.61长期负债合计1,834,235.881,135,482.131,049,250.13预计负债73,352.7166,124.9555,477.95递延所得税负债1,222,929.88185,112.42181,976.91其他非流动负债207,639.75276,573.84255,370.17递延收益-非流动负债211.671,097.752,880.47非流动负债合计3,338,370.001,664,391.131,544,955.63负债合计4,822,677.002,837,476.752,

10、754,885.75实收资本（或股本）101,202.41106,358.80106,341.34资本公积25,491.53165,616.02167,500.81其中:库存股27,710.5019,257.0910,679.64盈余公积9,642.1513,626.8718,640.99未分配利润73,628.69161,549.73238,845.22其他综合收益-4,456.11-21,755.74-8,930.37归属于母公司所有者权益合计177,798.17406,138.59511,718.34少数股东权益267,285.47309,135.63344,745.94所有者权益合计4

11、45,083.63715,274.19856,464.31负债与所有者权益总计5,267,760.503,552,751.001.2利润表表格2 2016-2018年度 利润表Table 2 Income Sheets for 2016-20182016 年2017 年营业总收入580,546.252,132,393.752,192,647.25营业收入营业总成本619,407.632,583,979.502,132,801.75营业成本373,500.811,565,395.881,410,245.88营业税金及附加3,587.7510,810.5010,841.78销售费用75,103.05412,743.44311,451.63管理费用125,679.55393,330.59321,199.00财务费用