双汇发展000895财务报表及指标.docx

1、双汇发展000895财务报表及指标河南双汇投资发展股份有限公司2016-2018 年度 财务报表指标数据分析报告（表格数据）1财务报表数据 11.1资产负债表 11.2利润表 21.3现金流量表 31.4所有者权益变动表 52会计报表分析 62.1资产负债表分析 62.2利润表分析 92.3现金流量表分析 122.4所有者权益变动表分析 143财务指标分析 163.1偿债能力分析 163.2营运能力分析 173.3盈利能力分析 173.4发展能力分析 194杜邦分析 204.1杜邦分析表 204.2杜邦分析图 20摘要本报告双汇发展以 2016-2018 年度财务报表数据为分析基础包括资产负债

2、表、利润表、现金流量表和所有者权益变动表水平、垂直分析财务指标盈利能力、偿债能力、营运能力、发展成长能力、杜邦等分析This report is based on the data of financial statements of Listed Companies in 2016-2018.Including horizontal and vertical analysis of SOFP, profit statement, cash flow statement andowners equity statementFinancial Indicators Profit, Debt Pa

3、yment, Operations, Development, DuPont, etc.1 财务报表数据1.1 资产负债表表格 1 2016-2018 年度 资产负债表货币资金330,368.86616,280.42261,794.10拆出资金0.000.0045,000.00交易性金融资产0.000.00187,023.78衍生金融资产0.000.0016.76应收票据6,023.382,597.576,199.49应收账款10,083.5613,504.359,966.99预付款项5,758.617,531.366,405.02其他应收款4,768.261,043.253,255.17存货

4、321,971.47292,825.54422,836.48一年内到期的非流动资产233.40233.400.00其他流动资产24,897.8327,695.8331,641.50流动资产合计704,105.38961,711.74974,139.28发放贷款及垫款74,250.0039,941.751,968.00可供出售金融资产3,403.894,468.664,468.66长期股权投资17,666.6917,576.2517,779.45固定资产1,157,418.891,149,980.771,109,846.84在建工程53,260.0015,405.6611,150.73工程物资2

5、33.92413.000.00生产性生物资产7,095.196,878.526,611.67无形资产104,258.69100,534.3694,211.85长期待摊费用6,279.256,710.877,333.58递延所得税资产6,678.774,753.206,606.06其他非流动资产541.27531.83675.32非流动资产合计1,431,086.561,347,194.881,260,652.15资产总计2,135,191.942,308,906.622,234,791.43短期借款105,500.02194,210.72232,220.54吸收存款及同业存放33,534.33

6、53,382.2839,305.76衍生金融负债0.00414.460.00应付账款230,877.69184,835.32192,827.98Table 1 Balance Sheets for 2016-2018预收款项71,239.1656,200.9498,689.96卖出回购金融资产款0.0078,548.1879,721.50应付职工薪酬60,078.2461,128.3971,100.38应交税费29,560.4029,462.7432,913.72应付利息75.00403.410.00应付股利11,866.9514,002.380.00其他应付款74,033.3067,777.

7、6666,274.91一年内到期的非流动负债34.1932.1033.88其他流动负债844.02305.340.00流动负债合计617,643.30740,703.91813,088.64长期借款582.60513.52508.21长期应付款0.006,830.006,795.00长期负债合计582.607,343.527,303.21递延所得税负债4,892.596,714.327,349.32递延收益 -非流动负债5,198.677,412.047,128.10非流动负债合计10,673.8621,469.8821,780.63负债合计628,317.16762,173.79834,86

8、9.27实收资本 （或股本 ）329,955.83329,955.83329,955.83资本公积183,105.05188,505.34192,452.80盈余公积183,190.66183,190.66183,190.66一般风险准备1.5370.882,439.82未分配利润724,026.23760,197.08589,366.60其他综合收益0.00-211.378.55归属于母公司所有者权益合计1,420,279.301,461,708.411,297,414.27少数股东权益86,595.4885,024.41102,507.90所有者权益合计1,506,874.781,546,

9、732.831,399,922.16负债与所有者权益总计2,135,191.942,308,906.622,234,791.431.2 利润表表格 2 2016-2018 年度 利润表Table 2 Income Sheets for 2016-2018营业总收入 5,184,346.63 5,056,628.31 4,890,986.45营业收入 5,182,236.60 5,044,733.60 4,876,740.34利息净收入2,135.4411,873.6414,224.64利息收入2,261.3613,077.9616,426.38利息支出125.921,204.332,201.7

10、4手续费及佣金净收入-25.4121.0721.47手续费及佣金收入8.2121.0721.47营业总成本4,638,529.674,517,088.954,294,243.59营业成本4,243,954.044,090,713.223,832,364.50营业税金及附加31,226.2134,590.9734,344.22销售费用227,168.20240,208.96263,224.83管理费用120,664.14112,833.69120,186.91财务费用-1,776.345,512.035,532.25资产减值损失17,293.4233,147.7838,504.02公允价值变动收

11、益0.000.003,023.78投资收益9,808.407,413.944,752.55其中 : 对联营和合营企业的投资收益1,841.691,514.681,537.05其他业务利润0.007,756.8830,192.37营业利润555,625.36554,710.17634,711.56营业外收入34,525.8524,220.821,400.77营业外支出3,951.283,012.302,948.38利润总额586,199.93575,918.68633,163.95所得税费用130,045.77124,865.42125,523.52净利润456,154.16451,053.26

12、507,640.43归属于母公司所有者的净利润440,505.64431,929.99491,450.12少数股东损益15,648.5219,123.2716,190.31基本每股收益0.000.000.00稀释每股收益0.000.000.00其他综合收益 （损失 ）0.00-414.46431.22综合收益总额456,154.16450,638.80508,071.65归属于母公司所有者的综合收益440,505.64431,718.62491,670.04归属少数股东的综合收益15,648.5218,920.1816,401.611.3 现金流量表表格 3 2016-2018 年度 现金流量

13、表Table 3 Cash Flow Sheets for 2016-2018销售商品、提供劳务收到的现金5,603,595.595,459,614.525,316,128.44客户存款和同业存放款项净增加额33,534.3319,847.940.00收取利息、手续费及佣金的现金2,269.5713,176.7916,519.20收到的其他与经营活动有关的现金61,786.5292,799.52102,287.05购买商品、接受劳务支付的现金4,158,538.454,186,539.904,015,821.90存放中央银行和同业款项净增加额29,402.6211,850.170.00支付利息

14、、手续费及佣金的现金93.501,682.582,122.60支付给职工以及为职工支付的现金319,706.72328,358.10362,130.78支付的各项税费407,408.62414,421.00409,406.55支付其他与经营活动有关的现金156,436.1777,582.6494,609.25经营活动产生的现金流量554,599.93565,004.38519,484.68收回投资收到的现金918,222.00245,000.00274,700.00取得投资收益收到的现金10,134.524,920.444,640.72处置长期资产收回的现金1,457.277,915.606,

15、594.45购建长期资产支付的现金89,577.4152,660.5951,522.23投资支付的现金663,825.89245,000.00459,490.00支付其他与投资活动有关的现金0.00345.490.00投资活动产生的现金流量176,410.49-40,170.05-225,077.06吸收投资收到的现金20,490.004,000.0012,000.00吸收权益性投资收到的现金20,490.004,000.0012,000.00其中 : 子公司吸收投资收到的现金20,490.004,000.0012,000.00取得借款收到的现金258,607.95744,418.21728,

16、078.57偿还债务支付的现金215,983.95571,745.13690,131.06分配股利 .利润或利息支付的现金735,079.03415,080.80685,634.76其中 : 子公司支付给少数股东的现金25,306.8312,256.6317,871.39支付其他与筹资活动有关的现金15,585.019,651.870.00筹资活动产生的现金流量-674,139.38-248,059.59-635,687.24汇率变动对现金的影响1,243.69-17.9259.96现金及现金等价物净增加额58,114.73276,756.82-341,219.67期初现金及现金等价物余额23

17、9,506.09297,620.82574,377.63期末现金及现金等价物余额297,620.82574,377.63233,157.961.4 所有者权益变动表表格 4 2016-2018 年度 所有者权益变动表Table 4 Changes in Owners Equity Sheets For 2016-2018上期期末余额1,768,656.791,506,874.781,546,732.83本期期初余额1,768,656.791,506,874.781,546,732.83本期增减变动金额-261,782.0139,858.05-146,810.66综合收益总额456,154.16

18、450,638.80508,071.65所有者投入和减少资本28,500.50-698.9015,975.96所有者投入资本20,490.004,000.0012,000.00股份支付金额9,633.786,157.693,986.61和投资相关的其他项目-1,623.28-10,856.59-10.64利润分配-746,436.68-410,081.85-670,858.28对股东的分配-746,436.68-410,339.05-670,858.28利润分配的其他项目0.00257.200.00期末余额1,506,874.781,546,732.831,399,922.162 会计报表分析

19、2.1 资产负债表分析2.1.1 水平趋势分析表格 5 2018 年度 水平分析货币资金616,280.42261,794.10-354,486.33-57.52%-15.35%拆出资金0.0045,000.0045,000.000.00%1.95%交易性金融资产0.00187,023.78187,023.780.00%8.10%衍生金融资产0.0016.7616.760.00%0.00%应收票据2,597.576,199.493,601.92138.66%0.16%应收账款13,504.359,966.99-3,537.35-26.19%-0.15%预付款项7,531.366,405.02-

20、1,126.34-14.96%-0.05%其他应收款1,043.253,255.172,211.92212.02%0.10%存货292,825.54422,836.48130,010.9444.40%5.63%一年内到期的非流动资产233.400.00-233.40-100.00%-0.01%其他流动资产27,695.8331,641.503,945.6614.25%0.17%流动资产合计961,711.74974,139.2812,427.551.29%0.54%发放贷款及垫款39,941.751,968.00-37,973.75-95.07%-1.64%可供出售金融资产4,468.664,

21、468.660.000.00%0.00%长期股权投资17,576.2517,779.45203.201.16%0.01%固定资产1,149,980.771,109,846.84-40,133.93-3.49%-1.74%在建工程15,405.6611,150.73-4,254.94-27.62%-0.18%工程物资413.000.00-413.00-100.00%-0.02%生产性生物资产6,878.526,611.67-266.85-3.88%-0.01%无形资产100,534.3694,211.85-6,322.51-6.29%-0.27%长期待摊费用6,710.877,333.58622

22、.709.28%0.03%递延所得税资产4,753.206,606.061,852.8638.98%0.08%其他非流动资产531.83675.32143.4826.98%0.01%非流动资产合计1,347,194.881,260,652.15-86,542.73-6.42%-3.75%资产总计2,308,906.622,234,791.43-74,115.18-3.21%-3.21%短期借款194,210.72232,220.5438,009.8319.57%1.65%吸收存款及同业存放53,382.2839,305.76-14,076.52-26.37%-0.61%衍生金融负债414.46

23、0.00-414.46-100.00%-0.02%应付账款184,835.32192,827.987,992.664.32%0.35%预收款项56,200.9498,689.9642,489.0275.60%1.84%卖出回购金融资产款78,548.1879,721.501,173.321.49%0.05%应付职工薪酬61,128.3971,100.389,971.9916.31%0.43%应交税费29,462.7432,913.723,450.9811.71%0.15%应付利息403.410.00-403.41-100.00%-0.02%应付股利14,002.380.00-14,002.38

24、-100.00%-0.61%Table 5 Horizontal Analysis In 2018其他应付款67,777.6666,274.91-1,502.75-2.22%-0.07%一年内到期的非流动负债32.1033.881.795.56%0.00%其他流动负债305.340.00-305.34-100.00%-0.01%流动负债合计740,703.91813,088.6472,384.739.77%3.14%长期借款513.52508.21-5.31-1.03%0.00%长期应付款6,830.006,795.00-35.00-0.51%0.00%长期负债合计7,343.527,303.

25、21-40.31-0.55%0.00%递延所得税负债6,714.327,349.32635.009.46%0.03%递延收益 -非流动负债7,412.047,128.10-283.95-3.83%-0.01%非流动负债合计21,469.8821,780.63310.751.45%0.01%负债合计762,173.79834,869.2772,695.489.54%3.15%实收资本 （或股本 ）329,955.83329,955.830.000.00%0.00%资本公积188,505.34192,452.803,947.472.09%0.17%盈余公积183,190.66183,190.660

26、.000.00%0.00%一般风险准备70.882,439.822,368.943342.05%0.10%未分配利润760,197.08589,366.60-170,830.48-22.47%-7.40%其他综合收益-211.378.55219.92-104.04%0.01%归属于母公司所有者权益合计1,461,708.411,297,414.27-164,294.15-11.24%-7.12%少数股东权益85,024.41102,507.9017,483.4820.56%0.76%所有者权益合计1,546,732.831,399,922.16-146,810.66-9.49%-6.36%负债与所有者权益总计2,308,906.622,234,791.43-74,115.18-3.21%-3.21%2.1.2 垂直结构分析表格 6 2018 年度 垂直分析Table 6 Vertical Analysis In 2018货币资金26.6911.71-14.98-56.11%拆出资金0.002.012.010.00%交易性金融资产0.008.378.370.00%衍生金融资产0.000.000.000.0