杜邦分析表模板-经典版本.xls

资产负债表资产上年数本年数货币资金502,787.46509,669.90短期投资应收票据应收账款15,993,250.0714,233,919.24减:坏帐准备应收账款净额16,282,250.0714,233,919.24预付账款其他应收款507,120.102,098,326.76存货12,750,676.8410,199,392.21其中:原材料在产品半成品产成品分期收款发出商品包装物低值易耗品待摊费用1,722.00待处理流动资产净损失23,427,308.4224,238,186.17流动资产合计53,470,142.8951,281,216.28长期投资固定资产原值3,597,672.952,904,721.56减:累计折旧2,010,315.441,141,361.59固定资产净值1,587,357.511,763,359.97固定资产清理132,351.57专项工程支出335,321.39待处理固定资产净损失固定资产合计1,587,357.512,231,032.93无形资产13,576,114.1613,303,453.24递延资产其他长期资产固定及无形资产合计15,163,471.6715,534,486.17递延税款借项资产总计68,633,614.5666,815,702.45负债及所有者权益上年数本年数短期借款5,000,000.005,000,000.00应付票据应付账款13,804,130.8113,132,153.40预收账款3,960,000.000.00应付工资465,772.20568,852.00应付福利费458,035.73425,463.39应付股利805,020.25805,020.25未交税金139,109.391,167,322.40其他未交款4,757.7516,528.88其他应付款10,513,777.0310,247,779.22预提费用2,324.01441.10一年内到期的长期负债流动负债合计35,152,927.1731,363,560.64长期借款应付债券长期应付款其他长期负债长期负债合计0.000.00递延税款贷项负债合计35,152,927.1731,363,560.64实收资本30,000,000.0030,000,000.00资本公积831,780.66992,205.60盈余公积479,609.161,209,659.24其中:公益金未分配利润2,169,297.573,250,276.97所有者权益合计33,480,687.3935,452,141.81负债及所有者权益合计68,633,614.56资产负债表利润及利润分配表项目名称上年数本年数一、主营业务收入35,671,239.7840,661,764.32减：主营业务成本30,164,232.2933,969,413.03主营业务税金及附加1,177,817.681,354,036.74二、主营业务利润4,329,189.815,338,314.55加：其他业务利润32,901.00减：营业费用管理费用1,812,699.241,353,908.78财务费用466,649.72234,215.26三、营业利润2,082,741.853,750,190.51加：投资收益补贴收入营业外收入减：营业外支出53,929.0099,940.11四、利润总额2,028,812.853,650,250.40减：所得税396,300.061,204,582.63五、净利润1,632,512.792,445,667.77加：年初未分配利润536,784.78804,609.20其他转入六、可供分配的利润2,169,297.573,250,276.97减：提取法定盈余公积提取法定公益金提取职工奖励及福利基金提取储备基金提取企业发展基金利润归还投资七、可供投资者分配的利润2,169,297.573,250,276.97减：应付优先股股利提取任意盈余公积应付普通股股利转作资本的普通股股利八、未分配利润2,169,297.573,250,276.97现金流量表项目名称上年数一、经营活动产生的现金流量销售商品，提供劳务收到的现金36,700,393.89收到的税费返还收到的其他与经营活动有关的现金现金流入小计36,700,393.89购买商品，接受劳务支付的现金29,674,080.48支付给职工以及为职工支付的现金2,567,433.59支付的各项税费1,407,234.89支付的其他与经营活动有关的现金现金流出小计33,648,748.96经营活动产生的现金流量净额(A)3,051,644.93二、投资活动产生的现金流量收回投资所收到的现金取得投资收益所收到的现金处置固定资产无形资产其他资产收到的现金净额收到的其他与投资活动有关的现金现金流入小计0.00购建固定资产无形资产其他资产支付的现金171,472.52投资所支付的现金支付的其他与投资活动有关的现金现金流出小计171,472.52投资活动产生的现金流量净额-171,472.52三、筹资活动产生的现金流量吸收投资收到的现金163,583.37借款所收到的现金收到的其他与筹资活动有关的现金现金流入小计163,583.37偿还债务所支付的现金3,000,000.00分配股利利润或偿付利息支付的现金支付的其他与筹资活动有关的现金现金流出小计3,000,000.00筹资活动产生的现金流量净额-2,836,416.63四、汇率变动对现金的影响五、现金及现金等价物增加净额(B)43,755.78本年数项目名称上年数补充资料:47,406,140.08 1、将净利润调节为经营活动现金流量:净利润(C)1,632,512.79加：计提的资产减值准备47,406,140.08 固定资产折旧449,379.1740,915,164.06 无形资产摊销289,675.922,887,079.07 长期待摊费用摊销1,582,435.63 待摊费用减少(减:增加)预提费用增加(减:减少)-433,278.7145,384,678.76 处理固定资产无形资产其他资产的损失(减:收益)2,021,461.32 固定资产报废损失财务费用466,649.72投资损失(减:收益)递延税款贷项(减:借项)存货的减少(减:增加)872,556.90经营性应收项目的减少(减:增加)1,265,429.140.00 经营性应付项目的增加(减:减少)-1,491,280.0014,578.88 其他经营活动产生的现金流量净额(D)3,051,644.9314,578.88-14,578.88 2、不涉及现金收支的投资及筹资活动债务转为资本一年内到期的可转换公司债券融资租入固定资产0.00 3、现金及现金等价物净增加情况2,000,000.00 现金的期末余额(E)502,787.46减:现金的期初余额(F)459,031.68加:现金等价物的期末余额2,000,000.00 减:现金等价物的期初余额-2,000,000.006,882.44现金及现金等价物净增加额(G)43,755.78现金流量表本年数2,445,667.77268,953.85-272,660.92-1,882.91234,215.262,551,284.63-3,204,116.362,021,461.32509,669.90502,787.466,882.44财务比率表指标名称一、获利能力分析1、长期资本报酬率2、资本金收益率3、股东权益报酬率4、总资产利润率5、毛利率6、营业利润率7、销售净利率8、成本费用利润率二、短期偿债能力分析1、流动比率2、速动比率3、现金比率三、长期偿债能力分析1、资产负债比率2、产权比率3、有形净值债务比率4、利息保障倍数5、营运资金长期负债比率6、长期负债比率7、融资结构弹性比率四、资产管理效果分析1、总资产周转率2、固定资产周转率3、流动资产周转率4、应收账款周转率5、存货周转率6、营业周期五、现金流量分析1、经营活动净现金比率12、经营活动净现金比率23、净利润现金保证比率4、销售收入现金回收比率指标说明分子数值（利润总额+利息费用）/（长期负债平均值+所有者权益平均值）37,700,052.63净利润/资本金总额1,632,512.79净利润/股东权益平均值1,632,512.79（利润总额+利息支出净额）/平均资产总值2,495,462.57毛利润/销售收入5,507,007.49（营业利润+利息支出净额）/销售收入2,549,391.57净利润/销售收入1,632,512.79营业利润/（销售成本+销售费用+管理费用+财务费用）2,082,741.85流动资产/流动负债53,470,142.89速动资产/流动负债40,719,466.05（货币资金+有价证券）/流动负债459,031.68负债总额/资产总额35,152,927.17负债总额/所有者权益总额35,152,927.17负债总额/（所有者权益-无形资产-递延资产）35,152,927.17（税前利润+利息费用）/利息费用2,028,812.85（流动资产-流动负债）/长期负债18,317,215.72长期负债/负债总额0.00弹性融资/融资总量37,322,224.74产品销售收入净额/平均资产总额35,671,239.78产品销售收入净额/固定资产平均净值35,671,239.78产品销售成本净额/流动资产平均占用额30,164,232.29赊销收入净额/应收账款平均余额35,671,239.78销货成本/存货平均余额30,164,232.29应收账款周转天数+存货周转天数经营活动净现金流量/流动负债3,051,644.93经营活动净现金流量/负债总额3,051,644.93经营活动净现金流量/净利润3,051,644.93经营活动净现金流量/销售收入3,051,644.93财务比率表分母数值分子数值分母数值本年数增减33,480,687.39112.6%3,650,250.4035,452,141.8110.3%-90.9%30,000,000.005.4%2,445,667.7730,000,000.008.2%49.8%33,480,687.394.9%2,445,667.7735,452,141.816.9%41.5%68,633,614.563.6%3,884,465.6666,815,702.455.8%59.9%35,671,239.7815.4%6,692,351.2940,661,764.3216.5%6.6%35,671,239.787.1%3,984,405.7740,661,764.329.8%37.1%35,671,239.784.6%2,445,667.7740,661,764.326.0%31.4%32,443,581.256.4%2,082,741.8535,557,537.075.9%-8.8%35,152,927.17152.1%51,281,216.2831,363,560.64163.5%7.5%35,152,927.17115.8%41,080,102.0731,363,560.64131.0%13.1%35,152,927.171.3%509,669.9031,363,560.641.6%24.4%68,633,614.5651.2%31,363,560.6466,815,702.4546.9%-8.4%33,480,687.39105.0%31,363,560.6435,452,141.8188.5%-15.7%19,904,573.23176.6%31,363,560.6422,148,688.57141.6%-19.8%466,649.72434.8%3,650,250.40234,215.261558.5%258.5%0.000.0%19,917,655.640.000.0%0.0%35,152,927.170.0%0.0031,363,560.640.0%0.0%68,633,614.5654.4%34,613,837.6166,815,702.4551.8%-4.7%68,633,614.5652.0%40,661,764.3267,724,658.5160.0%15.5%1,587,357.512247.2%40,661,764.321,675,358.742427.0%8.0%53,470,142.8956.4%33,969,413.0352,375,679.5964.9%15.0%15,993,250.07223.0%35,671,239.7815,113,584.66236.0%5.8%12,750,676.84236.6%33,969,413.0311,475,034.53296.0%25.1%313.58274-12.6%35,152,927.178.7%2,021,461.3231,363,560.646.4%-25.8%35,152,927.178.7%2,021,461.3231,363,560.646.4%-25.8%1,632,512.79186.9%2,021,461.322,445,667.7782.7%-55.8%35,671,239.788.6%2,021,461.3240,661,764.325.0%-41.9%财务比率表结论异常关注关注异常关注关注关注异常关注关注关注异常关注杜邦分析表总资产利润率上年2.4%本年3.7%销售净利率资产周转率上年4.6%上年本年6.0%本年净利润销售收入销售收入上年1,632,512.79上年35,671,239.78本年2,445,667.77本年40,661,764.32销售净额成本总额其他利润上年35,671,239.78上年33,621,398.93上年-21,028.00本年40,661,764.32本年36,911,573.81本年-99,940.11财务预警分析：序号指标名称指标说明上年数本年数1、债务保障率现金流量/债务总额8.7%6.4%2、资产收益率净收益/资产总额2.4%3.7%3、资产负债率负债总额/资产总额51.2%46.9%股东（所有者）权益报酬率上年4.9%本年6.9%权益乘数上年本年1/(1-资产负债率)52.0%上年60.0%本年平均资产总额负债总额上年68,633,614.56上年35,152,927.17本年67,724,658.51本年31,363,560.64所得税上年396,300.06本年1,204,582.63流动负债长期负债流动资产上年35,152,927.17上年0.00上年本年31,363,560.64本年0.00本年结果恶化提高恶化杜邦分析表资产周转率205.0%188.5%51.2%46.9%资产总额上年68,633,614.56本年66,815,702.45非流动资产53,470,142.89上年15,163,471.6751,281,216.28本年15,534,486.17权益乘数1/(1-资产负债率)流动资产