南钢股份财务报表分析.docx

1、南钢股份财务报表分析南钢股份财务分析南钢财务资产负债表水平分析：报表日期2012123120111231变动值变动率单位元元流动资产货币资金3,463,930,000.003,462,310,000.001,620,000.000.05%结算备付金0000.00%拆出资金0000.00%交易性金融资产1,407,070,000.001,024,160,000.00382,910,000.0037.39%衍生金融资产0000.00%应收票据2,140,940,000.003,683,760,000.00-1,542,820,000.00-41.88%应收账款576,156,000.00446,2

2、85,000.00129,871,000.0029.10%预付款项687,186,000.00773,759,000.00-86,573,000.00-11.19%应收保费0000.00%应收分保账款0000.00%应收分保合同准备金0000.00%应收利息986,881.008,568,710.00-7,581,829.00-88.48%应收股利0000.00%其他应收款249,799,000.00134,639,000.00115,160,000.0085.53%应收出口退税0000.00%应收补贴款0000.00%应收保证金0000.00%内部应收款0000.00%买入返售金融资产000

3、0.00%存货4,551,080,000.005,781,980,000.00-1,230,900,000.00-21.29%待摊费用0000.00%待处理流动资产损益0000.00%一年内到期的非流动资产0000.00%其他流动资产279,124,000.00197,121,000.0082,003,000.0041.60%流动资产合计13,356,300,000.0015,512,600,000.00-2,156,300,000.00-13.90%非流动资产00.00%发放贷款及垫款0000.00%可供出售金融资产0000.00%持有至到期投资0000.00%长期应收款0000.00%长期

4、股权投资700,414,000.00880,380,000.00-179,966,000.00-20.44%其他长期投资0000.00%投资性房地产0000.00%固定资产原值25,737,000,000.0025,291,500,000.00445,500,000.001.76%累计折旧10,803,700,000.009,949,440,000.00854,260,000.008.59%固定资产净值14,933,300,000.0015,342,100,000.00-408,800,000.00-2.66%固定资产减值准备5,867,180.005,867,180.0000.00%固定资产

5、净额14,927,500,000.0015,336,200,000.00-408,700,000.00-2.66%在建工程3,309,980,000.001,093,810,000.002,216,170,000.00202.61%工程物资0000.00%固定资产清理0000.00%生产性生物资产0000.00%公益性生物资产0000.00%油气资产0000.00%无形资产945,803,000.00989,665,000.00-43,862,000.00-4.43%开发支出0000.00%商誉0000.00%长期待摊费用0000.00%股权分置流通权0000.00%递延所得税资产978,24

6、7,000.00528,195,000.00450,052,000.0085.21%其他非流动资产0000.00%非流动资产合计20,861,900,000.0018,828,300,000.002,033,600,000.0010.80%资产总计34,218,200,000.0034,340,900,000.00-122,700,000.00-0.36%流动负债00.00%短期借款7,867,180,000.008,350,280,000.00-483,100,000.00-5.79%向中央银行借款0000.00%吸收存款及同业存放0000.00%拆入资金0000.00%交易性金融负债09,

7、289,340.00-9,289,340.00-100.00%衍生金融负债0000.00%应付票据3,114,380,000.001,216,450,000.001,897,930,000.00156.02%应付账款3,463,090,000.002,691,280,000.00771,810,000.0028.68%预收款项934,035,000.001,365,250,000.00-431,215,000.00-31.59%卖出回购金融资产款0000.00%应付手续费及佣金0000.00%应付职工薪酬183,034,000.00194,333,000.00-11,299,000.00-5.

8、81%应交税费-136,851,000.00-62,541,100.00-74,309,900.00118.82%应付利息326,360,000.00309,655,000.0016,705,000.005.39%应付股利1,004,370.00777,576.00226,794.0029.17%其他应交款0000.00%应付保证金0000.00%内部应付款0000.00%其他应付款274,797,000.00492,849,000.00-218,052,000.00-44.24%预提费用0000.00%预计流动负债0000.00%应付分保账款0000.00%保险合同准备金0000.00%代理

9、买卖证券款0000.00%代理承销证券款0000.00%国际票证结算0000.00%国内票证结算0000.00%递延收益0000.00%应付短期债券0000.00%一年内到期的非流动负债991,560,000.001,175,130,000.00-183,570,000.00-15.62%其他流动负债321,385,000.00278,433,000.0042,952,000.0015.43%流动负债合计17,340,000,000.0016,021,200,000.001,318,800,000.008.23%非流动负债00.00%长期借款1,503,950,000.002,053,530,

10、000.00-549,580,000.00-26.76%应付债券3,968,760,000.003,962,900,000.005,860,000.000.15%长期应付款2,490,960,000.002,488,080,000.002,880,000.000.12%专项应付款7,000,000.0007,000,000.000.00%预计非流动负债8,387,990.007,820,840.00567,150.007.25%递延所得税负债60,675.00561,714.00-501,039.00-89.20%其他非流动负债99,966,500.00108,777,000.00-8,810

11、,500.00-8.10%非流动负债合计8,079,090,000.008,621,680,000.00-542,590,000.00-6.29%负债合计25,419,100,000.0024,642,900,000.00776,200,000.003.15%所有者权益00.00%实收资本(或股本)3,875,750,000.003,875,750,000.0000.00%资本公积398,419,000.00404,825,000.00-6,406,000.00-1.58%库存股0000.00%专项储备21,097,800.0040,865,600.00-19,767,800.00-48.37

12、%盈余公积658,676,000.00658,676,000.0000.00%一般风险准备0000.00%未确定的投资损失0000.00%未分配利润3,847,620,000.004,719,580,000.00-871,960,000.00-18.48%拟分配现金股利0000.00%外币报表折算差额-9,781,810.00-9,447,540.00-334,270.003.54%归属于母公司股东权益合计8,791,780,000.009,690,260,000.00-898,480,000.00-9.27%少数股东权益7,338,490.007,733,250.00-394,760.00-

13、5.10%所有者权益(或股东权益)合计8,799,120,000.009,697,990,000.00-898,870,000.00-9.27%负债和所有者权益(或股东权益)总计34,218,200,000.0034,340,900,000.00-122,700,000.00-0.36%（一）资产分析南钢股份2012年资产总额较2011年减少了122,700,000.00元。增长率为-0.36%。这说明南钢股份的资产规模有所缩小，但变化率很小。经分析，企业资产的减少主要是由流动资产减少和固定资产的增加抵消所得。2012年流动资产较上年减少了2,156,300,000.00元，使全部资产减少6.

14、30%。这表明企业资产的 流动性有所降低；2012年固定资产较上年增加了2,033,600,000.00元，使全部资产增加了5.94%。这有利于企业生产能力的提高。从企业的长期投资看，减少了179,966,000.00元，主要是由于长期投资减值准备造成的。从企业的无形资产来看，减少了43,862,000.00元，主要是由于无形资产减值准备造成的。（二）权益分析分析可见，邯郸钢铁筹资规模2012年较2011年减少了0.36%，减少了122,700,000.00元。主要是由于虽然负债总额规模有所增加，但是资产总额规模却减少的更多的结果。具体来说,主要是应收票据与存货减少。共减少了2,773,720

15、,000.00 元，使总筹资规模减少了8.11%，在2012年中，股本没有变化，所有者权益资本减少与负债资本增加筹资政策。应付票据增长幅度最大，使公司负债结构有所加大，但是专项储备缩减较大，其后果是：增加了筹资成本。南钢股份资产负债表垂直分析：报表日期20121231201112312012年结构2011年结构结构变动单位元元流动资产货币资金3,463,930,000.003,462,310,000.0010.12%10.08%-0.04%结算备付金000.00%0.00%0.00%拆出资金000.00%0.00%0.00%交易性金融资产1,407,070,000.001,024,160,00

16、0.004.11%2.98%-1.13%衍生金融资产000.00%0.00%0.00%应收票据2,140,940,000.003,683,760,000.006.26%10.73%4.47%应收账款576,156,000.00446,285,000.001.68%1.30%-0.38%预付款项687,186,000.00773,759,000.002.01%2.25%0.24%应收保费000.00%0.00%0.00%应收分保账款000.00%0.00%0.00%应收分保合同准备金000.00%0.00%0.00%应收利息986,881.008,568,710.000.00%0.02%0.02

17、%应收股利000.00%0.00%0.00%其他应收款249,799,000.00134,639,000.000.73%0.39%-0.34%应收出口退税000.00%0.00%0.00%应收补贴款000.00%0.00%0.00%应收保证金000.00%0.00%0.00%内部应收款000.00%0.00%0.00%买入返售金融资产000.00%0.00%0.00%存货4,551,080,000.005,781,980,000.0013.30%16.84%3.54%待摊费用000.00%0.00%0.00%待处理流动资产损益000.00%0.00%0.00%一年内到期的非流动资产000.00

18、%0.00%0.00%其他流动资产279,124,000.00197,121,000.000.82%0.57%-0.24%流动资产合计13,356,300,000.0015,512,600,000.0039.03%45.17%6.14%非流动资产0.00%0.00%0.00%发放贷款及垫款000.00%0.00%0.00%可供出售金融资产000.00%0.00%0.00%持有至到期投资000.00%0.00%0.00%长期应收款000.00%0.00%0.00%长期股权投资700,414,000.00880,380,000.002.05%2.56%0.52%其他长期投资000.00%0.00%

19、0.00%投资性房地产000.00%0.00%0.00%固定资产原值25,737,000,000.0025,291,500,000.0075.21%73.65%-1.57%累计折旧10,803,700,000.009,949,440,000.0031.57%28.97%-2.60%固定资产净值14,933,300,000.0015,342,100,000.0043.64%44.68%1.03%固定资产减值准备5,867,180.005,867,180.000.02%0.02%0.00%固定资产净额14,927,500,000.0015,336,200,000.0043.62%44.66%1.0

20、3%在建工程3,309,980,000.001,093,810,000.009.67%3.19%-6.49%工程物资000.00%0.00%0.00%固定资产清理000.00%0.00%0.00%生产性生物资产000.00%0.00%0.00%公益性生物资产000.00%0.00%0.00%油气资产000.00%0.00%0.00%无形资产945,803,000.00989,665,000.002.76%2.88%0.12%开发支出000.00%0.00%0.00%商誉000.00%0.00%0.00%长期待摊费用000.00%0.00%0.00%股权分置流通权000.00%0.00%0.00

21、%递延所得税资产978,247,000.00528,195,000.002.86%1.54%-1.32%其他非流动资产000.00%0.00%0.00%非流动资产合计20,861,900,000.0018,828,300,000.0060.97%54.83%-6.14%资产总计34,218,200,000.0034,340,900,000.00100.00%100.00%0.00%流动负债0.00%0.00%0.00%短期借款7,867,180,000.008,350,280,000.0022.99%24.32%1.32%向中央银行借款000.00%0.00%0.00%吸收存款及同业存放000

22、.00%0.00%0.00%拆入资金000.00%0.00%0.00%交易性金融负债09,289,340.000.00%0.03%0.03%衍生金融负债000.00%0.00%0.00%应付票据3,114,380,000.001,216,450,000.009.10%3.54%-5.56%应付账款3,463,090,000.002,691,280,000.0010.12%7.84%-2.28%预收款项934,035,000.001,365,250,000.002.73%3.98%1.25%卖出回购金融资产款000.00%0.00%0.00%应付手续费及佣金000.00%0.00%0.00%应付

23、职工薪酬183,034,000.00194,333,000.000.53%0.57%0.03%应交税费-136,851,000.00-62,541,100.00-0.40%-0.18%0.22%应付利息326,360,000.00309,655,000.000.95%0.90%-0.05%应付股利1,004,370.00777,576.000.00%0.00%0.00%其他应交款000.00%0.00%0.00%应付保证金000.00%0.00%0.00%内部应付款000.00%0.00%0.00%其他应付款274,797,000.00492,849,000.000.80%1.44%0.63%

24、预提费用000.00%0.00%0.00%预计流动负债000.00%0.00%0.00%应付分保账款000.00%0.00%0.00%保险合同准备金000.00%0.00%0.00%代理买卖证券款000.00%0.00%0.00%代理承销证券款000.00%0.00%0.00%国际票证结算000.00%0.00%0.00%国内票证结算000.00%0.00%0.00%递延收益000.00%0.00%0.00%应付短期债券000.00%0.00%0.00%一年内到期的非流动负债991,560,000.001,175,130,000.002.90%3.42%0.52%其他流动负债321,385,0

25、00.00278,433,000.000.94%0.81%-0.13%流动负债合计17,340,000,000.0016,021,200,000.0050.67%46.65%-4.02%非流动负债0.00%0.00%0.00%长期借款1,503,950,000.002,053,530,000.004.40%5.98%1.58%应付债券3,968,760,000.003,962,900,000.0011.60%11.54%-0.06%长期应付款2,490,960,000.002,488,080,000.007.28%7.25%-0.03%专项应付款7,000,000.0000.02%0.00%-0.02%预计非流动负债8,387,990.007,820,840.000.02%0.02%0.00%递延所得税负债60,675.00561,714.000.00%0.00%