wly公司財(cái)務(wù)分析案例6

1、WL修司財(cái)務(wù)分析案例背景資料WLY公司是1997年8月19日經(jīng)四川省人民政府以川府函1997295號(hào)文批準(zhǔn)由四川省宜賓五糧液酒廠獨(dú)家發(fā)起于1998年3月27日在深圳證券交易所上網(wǎng)定價(jià)發(fā)行人民幣普通股8,000萬(wàn)股采取募集方式設(shè)立的股份.公司主從事食品制造業(yè),以生產(chǎn)、銷售白酒為主營(yíng)范圍.單位：人民幣元：來(lái) 自www shu 中國(guó)最大的資料庫(kù)下載面值發(fā)行價(jià)發(fā)行費(fèi)用籌集資金每股 1.0014.770.2014.57合 計(jì) 80,000,0001,181,600,00016,000,0001,165,600,000 二主要股東 基準(zhǔn)日期：2004/06/30排股東名稱持股數(shù)量股 比例名1 YB市國(guó)有資

2、產(chǎn)經(jīng)營(yíng)1,947,628,80071.830986215,724,3020.57993238,425,8280.31075543,601,2380.132818567張軍83,454,483 0.1274063,383,715 0.1247963,352,3800.123643,214,839 0.1185679 蘇柏榮2,947,048 0.108691102,942,000 0.108505單位來(lái) 自 www shu 中國(guó)最大的資料庫(kù)下載：股基準(zhǔn)日期：2004/09/30總股本2,711,404,800?削流通股份763,776,000?疣通 A 股763,776,000?本次流通A763

3、,776,000?沫流通股份1,947,628,800?說(shuō)起人股份1,947,628,800?頓家股1,947,628,800歷史變更時(shí)間2004-04-132003-04-162002-04-182001-09-052001-03-23變動(dòng)原因送轉(zhuǎn)股轉(zhuǎn)增送轉(zhuǎn)股送轉(zhuǎn)股配股上市總股本271,140.48135,570.24112,975.2086,904.0051,120.00流通股本流通A股76,377.6038,188.8031,824.0024,480.0014,400.00高管股58.1120.1419.2916.779.86四歷年分紅方案來(lái) 自www shu 中國(guó)最大的資料庫(kù)下載分配方

4、案每10股分配前股方送轉(zhuǎn)案公告日派現(xiàn)本除權(quán)日登記日上市日進(jìn)紅增金萬(wàn)股度股股元月外股決2004-04-078.002.002.00135,570.242004-04-132004-04-122004-04-13案決2003-04-080.002.000.00112,975.202003-04-162003-04-152003-04-16案2002-04-101.002.000.2586,904.002002-04-182002-04-172002-04-18決案2001-08-284.003.001.0051,120.002001-09-042001-09-032001-09-05決案2000年

5、度無(wú)無(wú)無(wú)1999-09-220.005.000.0032,000.001999-09-281999-09-271999-09-30決案1999-05-280.000.0012.5032,000.001999-06-081999-06-07決案五歷年配股方案公告日配 股 方 案 侮 10 股配股價(jià)元除權(quán)日登記日配股繳款 起止日上市日募集資金萬(wàn)元方 案 進(jìn) 度2003年度無(wú)無(wú)2002年度無(wú)無(wú)2001-01-192.0025.002001-02-192001-02-162001-02-202001-03-2378,000.00決2001-03-05案六2003年度資產(chǎn)負(fù)債表及 2002與2003年度

6、利潤(rùn)表、現(xiàn)金流量表來(lái) 自www shu 中國(guó)最大的資料庫(kù)下載1.資產(chǎn)負(fù)債表金額單位：元工程2003 年2002 年貨幣資金1,005,084,928.001,335,725,824.00短期投資1,431,037.505,927,785.00?減:短期投資跌0.000.00價(jià)準(zhǔn)備短期投資凈額0.000.00應(yīng)收票據(jù)550,460,800.00376,468,736.00應(yīng)收帳款?減：壞帳準(zhǔn)備2,709,674.502,926,977.750.000.00應(yīng)收帳款凈額2,709,674.502,926,977.75預(yù)付帳款201,151.1146,973,092.00其它應(yīng)收款22,812,47

7、0.0014,226,681.00存貨1,092,522,752.00958,709,312.00?減：存貨跌價(jià)準(zhǔn)0.000.00存貨凈額1,092,522,752.00958,709,312.00待攤費(fèi)用0.000.00待處理流動(dòng)資產(chǎn)0.000.00凈損失一年內(nèi)到期的長(zhǎng)期流動(dòng)資產(chǎn)凈損失其它流動(dòng)資產(chǎn)0.000.00流動(dòng)資產(chǎn)合計(jì) 2,675,222,784.00 2,740,958,464.00長(zhǎng)期股權(quán)投資3,426,600.003,656,600.00長(zhǎng)期債權(quán)投資0.000.00長(zhǎng)期投資合計(jì)3,426,600.003,656,600.00?減:長(zhǎng)期投資減值準(zhǔn)備相當(dāng)投0.000.00資風(fēng)險(xiǎn)準(zhǔn)備長(zhǎng)

8、期投資凈額或長(zhǎng)期資產(chǎn)、3,426,600.003,656,600.00投資合計(jì)固定資產(chǎn)原價(jià)6,100,013,056.004,536,148,992.00?減：累計(jì)折舊1,203,184,128.00933,675,712.00固定資產(chǎn)凈值4,896,828,928.003,602,473,216.00工程物資0.000.00在建工程619,018,688.00844,818,624.00固定資產(chǎn)清理0.000.00待處理固定資產(chǎn)凈損失0.000.00固定資產(chǎn)合計(jì)5,515,297,792.004,446,821,888.00無(wú)形資產(chǎn)68,832,344.0070,298,080.00開(kāi)辦費(fèi)0

9、.000.00長(zhǎng)期待攤費(fèi)用0.000.00其它長(zhǎng)期資產(chǎn)0.000.00無(wú)形資產(chǎn)及其它資產(chǎn)合計(jì)68,832,344.0070,298,080.00資產(chǎn)總計(jì)8,262,779,904.007,261,734,912.00短期借款0.000.00應(yīng)付票據(jù)0.000.00應(yīng)付帳款49,607,112.00274,372,576.00預(yù)收帳款800,467,456.00584,725,440.00代銷商品款0.000.00應(yīng)付工資87,660,160.0089,692,680.00應(yīng)付福利費(fèi)128,496,680.0098,152,824.00應(yīng)付股利0.0015,606,000.00應(yīng)交稅金1,049

10、,534,848.00729,957,696.00其他應(yīng)交款76,190,040.0056,757,664.00其他應(yīng)付款42,176,688.0067,870,160.00預(yù)提費(fèi)用254,000.000.00一年內(nèi)到期的長(zhǎng)期負(fù)債0.000.00其他流動(dòng)負(fù)債0.000.00流動(dòng)負(fù)債合計(jì)2,234,386,944.001,917,134,976.00長(zhǎng)期借款0.000.00應(yīng)付債券0.000.00長(zhǎng)期應(yīng)付款2,500,000.0022,500,000.00住房周轉(zhuǎn)金0.000.00其他長(zhǎng)期負(fù)債0.000.00長(zhǎng)期負(fù)債合計(jì)2,500,000.0022,500,000.00遞延稅款貸項(xiàng)0.000.0

11、0負(fù)債合計(jì)2,236,887,040.001,939,635,072.00少數(shù)股東權(quán)益15,862,755.0015,044,502.00股本1,355,702,400.001,129,752,064.00資本公積金1,224,343,936.001,450,294,400.00盈余公積金939,688,256.00719,760,704.00其中公益金271,140,480.00239,920,240.00未分配利潤(rùn)2,490,295,296.002,007,248,384.00股東權(quán)益合計(jì)6,010,030,080.005,307,055,616.00負(fù)債和股東權(quán)益8,262,779,90

12、4.00 7,261,734,912.00 合計(jì)2. 2002、2003年度利潤(rùn)及利潤(rùn)分配表金額單位：元工程2003年2002年一、主營(yíng)業(yè)務(wù)收6,333,090,816,00 5,706,517,504.00入?減：折扣與折0.000.00讓主營(yíng)業(yè)務(wù)收入凈6,333,090,816,00 5,706,517,504.00額?減：主營(yíng)業(yè)務(wù)3,485,512,960,00 3,200,544,000.00本錢主營(yíng)業(yè)務(wù)稅金及676,350,400.00 771,795,776.00附加二、主營(yíng)業(yè)務(wù)利2,171,227,136,00 1,734,177,536.00潤(rùn)?乃:其它業(yè)務(wù)3,703,923,

13、003,832,913.25利潤(rùn)?減：存貨跌價(jià)0.000.00損失營(yíng)業(yè)費(fèi)用693,133,056,00 490,557,856.00治理費(fèi)用415,151,776.00401,004,000.00財(cái)務(wù)費(fèi)用-28,358,708.00-26,693,808.00銷售費(fèi)用三、營(yíng)業(yè)禾I潤(rùn)1,095,005,056.00873,142,400.00力口：投資收益-554,425.19178,932.41補(bǔ)貼收入0.000.00營(yíng)業(yè)外收入2,029,578.751,072,112.88?減：營(yíng)業(yè)外支9,239,540.005,323,123.00出四、利潤(rùn)總額1,087,240,704.00 869,0

14、70,336.00?減：所得稅 383,447,936.00 250,085,680.00?減：少數(shù)股東818,253.005,750,030.00損益?乃:財(cái)政返還含所得稅返還五、凈禾I潤(rùn)702,974,464.00 613,234,624.00?乃:年初未分2,007,248,384.00 1,667,814,400.00 配利潤(rùn)盈余公積金轉(zhuǎn)入0.000.00六、可供分配的 2,710,222,848.00 2,281,049,088.00利潤(rùn)?減：提取法定146,618,352.00 124,597,760.00公積金提取法定公益金73,309,176.0062,298,880.00七、

15、可供股東分2,490,295,296.00 2,094,152,448.00配的利潤(rùn)?減：應(yīng)付優(yōu)先0.000.00股股利提取任意盈余公積提取任意公積0.000.00應(yīng)付普通股股利0.000.00轉(zhuǎn)作股本的普通0.0086,904,000.00股股利3. 2002、2003年度現(xiàn)金流量表金額單位：元工程2003年2002年銷售商品、提供勞務(wù)收到的7,601,920,000.006,083,365,376.00現(xiàn)金收到的租金0.000.00收到的增值稅銷項(xiàng)稅額和0.000.00退回的增值稅款34,386,760.0076,771,920.006,194,524,160.003,043,769,60

16、0.000.00204,368,272.000.000.001,241,805,440.00651,290,048.005,141,233,152.001,053,290,688.0016,056,985.000.00收到的增值稅銷項(xiàng)稅額和0.00 退回的增值稅款收到的其他與經(jīng)營(yíng)活動(dòng)有47,859,092.00 關(guān)的現(xiàn)金現(xiàn)金流入小計(jì)7,649,779,200.00購(gòu)置商品、接受勞務(wù)支付的4,046,294,272.00 現(xiàn)金經(jīng)營(yíng)租賃所支付的現(xiàn)金0.00支付給職工以及為職工支313,077,088.00 付的現(xiàn)金支付的增值稅款0.00支付的所得稅款0.00支付的除增值稅、所得稅以1,251,34

17、9,376.00 外的其他稅費(fèi)支付的其他與經(jīng)營(yíng)活動(dòng)有994,399,168.00 關(guān)的現(xiàn)金現(xiàn)金流由小計(jì)6,605,120,000.00經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量1,044,659,264.00凈額收回投資所收到的現(xiàn)金4,172,322.25分得股利或利潤(rùn)所收到的0.00現(xiàn)金取得債券利息收入所收到0.00 的現(xiàn)金處置固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)而收到的現(xiàn)6,970,504.00金凈額收到其他與投資活動(dòng)有關(guān)0.00 的現(xiàn)金現(xiàn)金流入小計(jì)11,142,826.00購(gòu)建固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)所支付的現(xiàn)1,370,836,992.00金權(quán)益性投資所支付的現(xiàn)金0.00債權(quán)性投資所支付的現(xiàn)金0.00

18、支付的其他與投資活動(dòng)有0.00 關(guān)的現(xiàn)金現(xiàn)金流由小計(jì)1,370,836,992.00投資活動(dòng)產(chǎn)生的現(xiàn)金流量-1,359,694,208.00凈額吸收權(quán)益性投資所收到的0.0027,193,336.000.0043,250,320.001,276,551,296.006,519,630.000.000.001,283,070,976.00-1,239,820,672.00800,000.000.00 現(xiàn)金發(fā)行債券所收到的現(xiàn)金0.000.00借款所收到的現(xiàn)金0.000.00收到其他與籌資活動(dòng)有關(guān)的現(xiàn)金0.000.00現(xiàn)金流入小計(jì)0.00800,000.00歸還債務(wù)所支付的現(xiàn)金0.000.00金0.

19、000.00分配股利或利潤(rùn)所支付的現(xiàn)金15,606,000.006,120,000.00償付利息所支付的現(xiàn)金0.000.00融資租賃所支付的現(xiàn)金0.000.00減少注冊(cè)資本所支付的現(xiàn)金0.000.00支付的其他與籌資活動(dòng)有關(guān)的現(xiàn)金0.000.00現(xiàn)金流由小計(jì)15,606,000.006,120,000.00籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~-15,606,000.00-5,320,000.00匯率變動(dòng)對(duì)現(xiàn)金的影響額0.000.00現(xiàn)金及現(xiàn)金等價(jià)物凈增加-330,640,960.00-191,849,888.00額以固定資產(chǎn)歸還債務(wù)0.000.00以投資歸還債務(wù)0.000.000.000.00以存貨歸還

20、債務(wù)0.000.00融資租入固定資產(chǎn)0.000.00凈利潤(rùn)702,974,464.00613,234,624.00、數(shù)出?加：計(jì)提的壞帳準(zhǔn)備或轉(zhuǎn)銷的壞帳3,724,733.757,020,014.50固275,750,624.00233,663,776.00無(wú)形資產(chǎn)攤銷其他長(zhǎng)期資產(chǎn)的損失減：收益3,395,525.00925,739.38固定資產(chǎn)報(bào)廢損失5,443,986.504,369,433.50財(cái)務(wù)費(fèi)用0.000.00投a失減：收益324,425.16282,860.50遞延稅款貸項(xiàng)減：借項(xiàng)0.000.00減：僧力.-120,007,520.00345,759,776.00經(jīng)營(yíng)性應(yīng)收工程

21、的減少-315,522,432.00-193,149,744.00減：增加經(jīng)營(yíng)性應(yīng)付工程的增加減：減少增值稅增加凈額減：減少其他經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~現(xiàn)金的期末余額?減：現(xiàn)金的期初余額?加：現(xiàn)金等價(jià)物的期末余額?減：現(xiàn)金等價(jià)物的期初余額現(xiàn)金及現(xiàn)金等價(jià)物凈增加額七WLY 公司 2000-2003485,208,992.0037,445,916.000.000.000.00-53,964.451,044,659,264.001,053,290,688.001,005,084,928.001,335,725,824.001,335,725,824.001,527,575,808.000.000.

22、000.000.00-330,640,960.00-191,849,888.00年度主要財(cái)務(wù)指標(biāo)金額單位：萬(wàn)元1.資產(chǎn)負(fù)債表主要指標(biāo)會(huì)計(jì)年度03-12-3102-12-3101-12-3100-12-31100,508.49133,572.59152,757.57170,879.00短期投資143.10592.781,622.33837.00應(yīng)收帳款凈額2,552.21292.7041,655.743,844.00存貨109,252.2795,870.93130,872.7497,215.00流動(dòng)資產(chǎn)合計(jì)267,522.28274,095.85312,933.45293,510.00固定資產(chǎn)凈

23、值489,682.88360,247.32307,465.80122,062.00長(zhǎng)期投資342.66365.66365.66581.00總資產(chǎn)826,277.96726,173.50668,786.82460,092.00流動(dòng)負(fù)債223,438.69191,713.50196,312.50138,620.00長(zhǎng)期負(fù)債2,50.002,250.002,250.002,350.00資本公積金122,434.39145,029.43162,403.13104,201.00未分配利潤(rùn)249,029.53200,724.84166,781.44135,661.00股東權(quán)益601,002.99530,7

24、05.55469,374.97318,861.002.利潤(rùn)表主要指標(biāo)會(huì)計(jì)年度2003-12-312002-12-312001-12312000-1231主營(yíng)業(yè)務(wù)收入633,309.06570,651.74474,209.53395,364.00主營(yíng)業(yè)務(wù)利潤(rùn)217,122.06173,417.76164,120.0358,757.00利潤(rùn)總額108,724.0686,907.0493,309.22100,710.00凈利潤(rùn)70,297.4461,323.4681,140.7876,811.00營(yíng)業(yè)本錢348,551.29320,054.41264,392.79193,079.00銷售費(fèi)用69,3

25、13.3049,055.7934,546.5358,757.00治理費(fèi)用41,515.1740,100.4040,019.7223,238.00財(cái)務(wù)費(fèi)用利息-2,835.87-2,669.38-2,542.09-1,435.00其他業(yè)務(wù)利潤(rùn)370.39383.29218.67300.00投資收益-55.4417.891,235.00237.00營(yíng)業(yè)外收支凈額-721.00-425.10-240.32-99.003.現(xiàn)金流量表主要指標(biāo)會(huì)計(jì)年度03-12-3102-12-3101-12-3100-12-31經(jīng)營(yíng)活動(dòng)現(xiàn)金流量?jī)纛~104,465.92105,329.07107,318.79129,49

26、9.58投資活動(dòng)現(xiàn)金流量?jī)纛~-135,969.41-123,982.06-181,740.01-51,749.31籌資活動(dòng)現(xiàn)金流量?jī)纛~-1,560.60-532.0056,299.430.00匯率變動(dòng)對(duì)現(xiàn)金的影響額0.000.000.00現(xiàn)金及現(xiàn)金等價(jià)物凈增加額-33,064.09-19,184.99-18,121.7877,750.27八2000-2002年度主要財(cái)務(wù)比率指標(biāo)會(huì)計(jì)年度02-12-3101-12-3100-12-31總資產(chǎn)報(bào)酬率%12.3316.5323.64資產(chǎn)周轉(zhuǎn)率0.810.840.93流動(dòng)比率1.431.592.12速動(dòng)比率0.930.931.42負(fù)債比率%26.712

27、9.6930.64應(yīng)收帳款周轉(zhuǎn)率281.3320.8434.26存貨周轉(zhuǎn)率3.382.322.41每股收益元0.540.931.60每股凈資產(chǎn)元4.705.406.64凈資產(chǎn)收益率%11.5617.2924.09九2003年度同行業(yè)局部財(cái)務(wù)比率指標(biāo):財(cái)務(wù)指標(biāo)同行業(yè)平均負(fù)債比率29.85%流動(dòng)比率1.85%速動(dòng)比率1.43%現(xiàn)金比率0.9%利息保證倍數(shù)倍27.59銷售收入增長(zhǎng)率29.93%應(yīng)收帳款周轉(zhuǎn)率次存貨周轉(zhuǎn)率次14.464.27流動(dòng)資產(chǎn)周轉(zhuǎn)率1.7%總資產(chǎn)周轉(zhuǎn)率0.81%凈資產(chǎn)增長(zhǎng)率毛利率71.75%33.58%主營(yíng)業(yè)務(wù)利潤(rùn)率11.08%銷售凈利潤(rùn)率凈利潤(rùn)增長(zhǎng)率10.23%-4.29%凈資產(chǎn)收益率8.57%十其他資料1. 2001年3月實(shí)施完成的 2000年度配股募集資金總額為78,000萬(wàn)元,其中：貨幣資金62,655萬(wàn)元,資產(chǎn)認(rèn)配15,344萬(wàn)元,扣除發(fā)行費(fèi)用1,342萬(wàn)元后,實(shí)際募集資金為76,657萬(wàn)元.配股資金于 2001年3月8日全部到位.配 股所募資金于2001年3月8日到位后,公司及時(shí)投入配股說(shuō)明書 承諾的工程有釀酒工業(yè)廢糟綜合利用環(huán)保工程、青梅果酒技改工程等九個(gè)工程,方案