財(cái)務(wù)比率運(yùn)算

1、一、 償債能力分析（一）短期償債能力分析1、流動(dòng)比率流動(dòng)比率=8014,277.59÷2,667,452.73 =3.0042、速動(dòng)比率速動(dòng)資產(chǎn)流動(dòng)資產(chǎn)存貨預(yù)付帳款待攤費(fèi)用=8014,277.591,405,112.532,371,592.310 = 4，237，572.75速動(dòng)比率=速動(dòng)資產(chǎn)÷流動(dòng)資產(chǎn)=4，237，572.75÷2,667,452.73 =1.5893、現(xiàn)金流動(dòng)負(fù)債比率現(xiàn)金流動(dòng)負(fù)債比率=年經(jīng)營(yíng)現(xiàn)金凈流量÷年末流動(dòng)負(fù)債 = 282,340.54 ÷2,667,452.73 =0.106 (二)長(zhǎng)期償債能力分析 1、資產(chǎn)負(fù)債率資產(chǎn)

2、負(fù)債率=(負(fù)債總額÷資產(chǎn)總額)=2,667,452.73÷19,867,428.47=0.1342、產(chǎn)權(quán)比率負(fù)債與所有者權(quán)益比率=(負(fù)債總額÷所有者權(quán)益總額) =2,667,452.73÷17199975.74 =0.1553、負(fù)債與有形凈資產(chǎn)比率有形凈資產(chǎn)=所有者權(quán)益-無形資產(chǎn)-遞延資產(chǎn) =17199975.74負(fù)債與有形凈資產(chǎn)比率=(負(fù)債總額÷有形凈資產(chǎn)) = 2,667,452.73 ÷17199975.74 =0.1554、利息保障倍數(shù) =（ 14,400,492.48 330,291.48 ）÷330,291.48

3、 =45二、營(yíng)運(yùn)能力分析(一)應(yīng)收款項(xiàng)周轉(zhuǎn)率主營(yíng)業(yè)務(wù)收入凈額=主營(yíng)業(yè)務(wù)收入-銷售折讓與折扣 = 47,686,839.00 平均應(yīng)收帳款余額=(應(yīng)收款項(xiàng)年初數(shù)+應(yīng)收款項(xiàng)年末數(shù))÷2 =（1,472,564.20 216,047.56 ）÷2 =844305.88應(yīng)收款項(xiàng)周轉(zhuǎn)天數(shù)=360÷應(yīng)收帳款周轉(zhuǎn)率 =(平均應(yīng)收帳款×360)÷主營(yíng)業(yè)務(wù)收入凈額 =（844305.88×360）÷47,686,839.00 =6應(yīng)收款項(xiàng)周轉(zhuǎn)率(次數(shù))=主營(yíng)業(yè)務(wù)收入凈額÷平均應(yīng)收帳款余額 = 47,686,839.00÷8

4、44305.88 =56(二)存貨周轉(zhuǎn)率 存貨平均余額=(存貨年初數(shù)+存貨年末數(shù))÷2 =（480,240.13 1,405,112.53 ）÷2 =942676.33存貨周轉(zhuǎn)率(次數(shù))=主營(yíng)業(yè)務(wù)成本÷存貨平均余額 = 4,345,697.41 ÷942676.33 =4.6(三)總資產(chǎn)周轉(zhuǎn)率總資產(chǎn)周轉(zhuǎn)率=主營(yíng)業(yè)務(wù)收入凈額÷平均資產(chǎn)總額 =47,686,839.00÷（19,867,428.47 6,723,212.66 ）÷2 =3.6(四)固定資產(chǎn)周轉(zhuǎn)率 固定資產(chǎn)平均凈值=(期初固定資產(chǎn)凈值+期末固定資產(chǎn)凈值)÷

5、;2 =（2,527,215.21 599,866.84 ）÷2 =1563541.025固定資產(chǎn)周轉(zhuǎn)率=主營(yíng)業(yè)務(wù)收入凈額÷固定資產(chǎn)平均凈值 =47,686,839.00÷1563541.025 =30三、盈利能力分析年度盈利能力：(一)企業(yè)盈利能力的一般分析 1、主營(yíng)業(yè)務(wù)毛利率銷售毛利= 主營(yíng)業(yè)務(wù)收入凈額-主營(yíng)業(yè)務(wù)成本 =47,686,839.004,345,697.41 =43341141.59主營(yíng)業(yè)務(wù)毛利率=銷售毛利÷主營(yíng)業(yè)務(wù)收入凈額 =43341141.59÷47,686,839.00=0.912、主營(yíng)業(yè)務(wù)利潤(rùn)率主營(yíng)業(yè)務(wù)利潤(rùn)率=主營(yíng)業(yè)務(wù)

6、利潤(rùn)÷主營(yíng)業(yè)務(wù)收入凈額 =（47,686,839.004,345,697.41 21,944,985.89 2,406,104.61 ）÷47,686,839.00 =0.3983、資產(chǎn)凈利率 資產(chǎn)凈利率=凈利潤(rùn)÷平均資產(chǎn)總額 = 13,208,321.50 ÷（19,867,428.47 6,723,212.66 ）÷2 =0.994、凈資產(chǎn)收益率 平均凈資產(chǎn)=(所有者權(quán)益年初數(shù)+所有者權(quán)益年末數(shù))÷2 =（991654.2417199975.74 ）÷2 = 8649564.99凈資產(chǎn)收益率=凈利潤(rùn)÷平均凈資產(chǎn)

7、 = 13,208,321.50 ÷8649564.99 =1.55、資本保值增值率 資本保值增值率=期末所有者權(quán)益總額÷期初所有者權(quán)益總額 = 17199975.74 ÷991654.24=17.346、權(quán)益利潤(rùn)率 =14,400,492.48 ÷（991654.2417199975.74）÷2 =1.58一月盈利能力：1、主營(yíng)業(yè)務(wù)毛利率銷售毛利= 主營(yíng)業(yè)務(wù)收入凈額-主營(yíng)業(yè)務(wù)成本 =4,302,562.00 355,658.50 =3946903.5主營(yíng)業(yè)務(wù)毛利率=銷售毛利÷主營(yíng)業(yè)務(wù)收入凈額 =3946903.5÷4,30

8、2,562.00=0.912、主營(yíng)業(yè)務(wù)利潤(rùn)率主營(yíng)業(yè)務(wù)利潤(rùn)率=主營(yíng)業(yè)務(wù)利潤(rùn)÷主營(yíng)業(yè)務(wù)收入凈額 =（4,302,562.00 355,658.50 1,465,654.33 236,640.91 ）÷4,302,562.00 =0.523、資產(chǎn)凈利率 資產(chǎn)凈利率=凈利潤(rùn)÷平均資產(chǎn)總額 = 1,790,645.54 ÷（19,867,428.47 21,480,992.87 ）÷2 =0.0874、凈資產(chǎn)收益率 平均凈資產(chǎn)=(所有者權(quán)益年初數(shù)+所有者權(quán)益年末數(shù))÷2 =（17199975.74 18990621.28 ）÷2 =

9、18095298.51凈資產(chǎn)收益率=凈利潤(rùn)÷平均凈資產(chǎn) =1,790,645.54 ÷18095298.51 =0.0985、資本保值增值率 資本保值增值率=期末所有者權(quán)益總額÷期初所有者權(quán)益總額 = 18990621.28 ÷17199975.74 =1.16、權(quán)益利潤(rùn)率 =1,898,209.59 ÷（18990621.28 17199975.74）÷2 =0.1二月盈利能力：1、主營(yíng)業(yè)務(wù)毛利率銷售毛利= 主營(yíng)業(yè)務(wù)收入凈額-主營(yíng)業(yè)務(wù)成本 =4,536,205.00 359,603.20 =4176601.8主營(yíng)業(yè)務(wù)毛利率=銷售毛利

10、÷主營(yíng)業(yè)務(wù)收入凈額 =4176601.8÷4,536,205.00=0.922、主營(yíng)業(yè)務(wù)利潤(rùn)率主營(yíng)業(yè)務(wù)利潤(rùn)率=主營(yíng)業(yè)務(wù)利潤(rùn)÷主營(yíng)業(yè)務(wù)收入凈額 =（4,536,205.00 359,603.20 1,481,625.31 249,491.28 ）÷4,536,205.00 =0.543、資產(chǎn)凈利率 資產(chǎn)凈利率=凈利潤(rùn)÷平均資產(chǎn)總額 =2,003,214.59 ÷（19,867,428.47 23,488,391.53 ）÷2 =0.0924、凈資產(chǎn)收益率 平均凈資產(chǎn)=(所有者權(quán)益年初數(shù)+所有者權(quán)益年末數(shù))÷2 =（1

11、7199975.74 20993835.87 ）÷2 = 19096905.805凈資產(chǎn)收益率=凈利潤(rùn)÷平均凈資產(chǎn) =2,003,214.59 ÷19096905.805 =0.15、資本保值增值率 資本保值增值率=期末所有者權(quán)益總額÷期初所有者權(quán)益總額 = 20993835.87÷17199975.74 =1.226、權(quán)益利潤(rùn)率 =2,116,619.72 ÷（20993835.8717199975.74）÷2 =0.11四、發(fā)展能力分析（按月算）一月：1、銷售 (營(yíng)業(yè)) 增長(zhǎng)率 銷售 (營(yíng)業(yè)) 增長(zhǎng)率= 本月銷售 (營(yíng)業(yè)

12、) 增長(zhǎng)額 上月銷售 (營(yíng)業(yè)) 收入總額 =（4,302,562.00 4,352,532.00 ）÷ 4,352,532.00 = 0.012、資本積累率資本積累率= 本月所有者權(quán)益增長(zhǎng)額 X 100% 月初所有者權(quán)益 =（18990621.28 17199975.74 ）÷17199975.74 =0.1043、總資產(chǎn)增長(zhǎng)率 總資產(chǎn)增長(zhǎng)率= 本月總資產(chǎn)增長(zhǎng)額 月初資產(chǎn)總額 =(21,480,992.87 19,867,428.47 )÷19,867,428.47 =0.08二月1、銷售 (營(yíng)業(yè)) 增長(zhǎng)率 銷售 (營(yíng)業(yè)) 增長(zhǎng)率= 本月銷售 (營(yíng)業(yè)) 增長(zhǎng)額 上月銷售 (營(yíng)業(yè)) 收入總額 =（4,536,205.00 4,302,562.00 ）÷ 4,536