中天金融集團(tuán)股份有限公司2018年度財務(wù)報表分析報告

1、中天金融集團(tuán)股份2021 年度財務(wù)報表分析報告本報告以中天金融 2021-2021 年度財務(wù)報表數(shù)據(jù)為分析根底包括資產(chǎn)負(fù)債表、利潤表、現(xiàn)金流量表和所有者權(quán)益變動表水平、垂直分析財務(wù)指標(biāo)盈利水平、償債水平、營運水平、開展成長水平、杜邦等分析ThisreportisbasedonthedataoffinancialstatementsofListedCompaniesin2021-2021.IncludinghorizontalandverticalanalysisofSOFP,profitstatement,cashflowstatementandownersequitystatementFin

2、ancialIndicatorsProfit,DebtPayment,Operations,Development,DuPont,etc.1財務(wù)報表數(shù)據(jù)1.1資產(chǎn)負(fù)債表11.2利潤表41.3現(xiàn)金流量表61.4所有者權(quán)益變動表82會計報表分析2.1資產(chǎn)負(fù)債表分析102.1.1水平趨勢分析 102.1.2垂直結(jié)構(gòu)分析 162.2利潤表分析212.2.1水平趨勢分析 212.2.2垂直結(jié)構(gòu)分析 242.3現(xiàn)金流量表分析272.3.1水平趨勢分析 272.3.2垂直結(jié)構(gòu)分析 292.4所有者權(quán)益變動表分析322.4.1水平趨勢分析 322.4.2垂直結(jié)構(gòu)分析 323財務(wù)指標(biāo)分析3.1償債水平分析343

3、.1.1短期償債水平分析 343.1.2長期償債水平分析 363.2營運水平分析393.2.1流動資產(chǎn)周轉(zhuǎn)分析 393.2.2固定資產(chǎn)周轉(zhuǎn)分析 413.2.3總資產(chǎn)周轉(zhuǎn)分析 423.3盈利水平分析423.3.1資產(chǎn)經(jīng)營盈利水平分析.423.3.2資本經(jīng)營盈利水平分析.433.3.3商品經(jīng)營盈利水平分析.453.3.4盈利質(zhì)量分析 513.4開展水平分析523.4.1資產(chǎn)資本成長分析 523.4.2營業(yè)收益成長分析 533.4.3每股凈資產(chǎn)分析 544杜邦分析4.1杜邦分析表554.2杜邦分析圖555數(shù)據(jù)來源及計算說明5.1數(shù)據(jù)來源575.2計算說明571財務(wù)報表數(shù)據(jù)1.1資產(chǎn)負(fù)債表表格1202

4、1-2021年度資產(chǎn)負(fù)債表Table1BalanceSheetsfor2021-2021工程萬元2021 年2021 年2021 年貨幣資金965,458.43765,517.74486,267.93結(jié)算備付金47.299,107.15931.79交易性金融資產(chǎn)435,257.36733,128.75714,507.63應(yīng)收票據(jù)0.006,550.000.00應(yīng)收賬款250,791.06442,808.27178,070.77預(yù)付款項100,484.92132,946.2418,485.36應(yīng)收保費0.000.09423.00應(yīng)收分保賬款0.0014.64400.06應(yīng)收分保合同準(zhǔn)備金0.00

5、42.89362,098.04應(yīng)收利息2,395.4123,065.950.00應(yīng)收股利0.00760.500.00其他應(yīng)收款60,823.87131,430.13344,952.13買入返售金融資產(chǎn)0.0022,190.0032,931.13存貨3,349,791.893,630,960.453,341,755.46一年內(nèi)到期的非流動資產(chǎn)1,202.85759.302,217.66存出保證金225.1940.0040.00其他流動資產(chǎn)16,941.2853,553.6338,212.12流動資產(chǎn)合計5,183,419.545,952,875.745,521,293.07保戶質(zhì)押貸款0.001

6、3,075.805,872.98定期存款0.00217,270.0050,400.00發(fā)放貸款及墊款0.00608,000.00578,000.00可供出售金融資產(chǎn)474,600.832,234,224.311,776,487.41持后至到期投資116,556.009,689.588,526.76長期應(yīng)收款22,873.2135,001.1311,147.40長期股權(quán)投資411,694.5461,742.4555,715.40存出資本保證金0.0026,000.0026,000.00投資性房地產(chǎn)23,680.6936,121.1681,790.93固定資產(chǎn)324,775.60320,931.6

7、9309,674.23在建工程163.201,718.601,839.38生產(chǎn)性生物資產(chǎn)0.000.0047.95叔 k15,752.8517,864.3433,558.29開發(fā)支出877.141,687.841,127.47商譽275,649.61544,434.15525,839.27長期待攤費用1,821.514,534.1910,587.89遞延所得稅資產(chǎn)25,963.72160,872.88225,249.87其他非流動資產(chǎn)238,098.85604,439.29972,379.85非流動資產(chǎn)合計1,932,507.754,897,607.394,674,245.08資產(chǎn)總計7,11

8、5,927.2910,850,483.1310,195,538.15短期借款110,000.00191,158.00247,040.00應(yīng)付票據(jù)79,896.8551,999.6052,244.13應(yīng)付賬款537,301.79589,129.23460,959.36預(yù)收款項680,619.56795,012.21898,551.33應(yīng)付手續(xù)費及傭金0.00891.214,906.33應(yīng)付職,薪酬9,086.9815,801.8321,245.35應(yīng)交稅費96,891.94121,647.32199,681.38應(yīng)付利息43,631.1655,695.630.00應(yīng)付股利1,943.662,03

9、2.710.00應(yīng)付賠付款0.009,861.2827,656.52應(yīng)付保單紅利0.0021,022.7110,609.27保戶儲金及投資款0.001,628,664.83745,901.36保險合同準(zhǔn)備金0.00647,178.08980,548.65其他應(yīng)付款276,409.73522,006.24856,273.89應(yīng)付分保賬款0.0054.64354,167.08預(yù)收保費0.00100.5098.80一年內(nèi)到期的非流動負(fù)債427,689.47704,138.65934,510.54其他流動負(fù)債0.000.003,907.41流動負(fù)債合計2,263,471.145,356,394.645

10、,798,301.42長期借款1,615,543.472,080,495.602,069,871.85應(yīng)付債券1,575,311.321,365,661.66268,903.97長期應(yīng)付款465.7323,949.8639,699.94長期負(fù)債合計3,191,320.523,470,107.122,378,475.76遞延所得稅負(fù)債12,407.8516,282.9714,926.62其他非流動負(fù)債0.008,242.681,647.46遞延收益-非流動負(fù)債91,087.7892,399.1031,402.72非流動負(fù)債合計3,294,816.153,587,031.882,426,452.5

11、7負(fù)債合計5,558,287.298,943,426.538,224,753.99實收資本或股本469,656.50469,766.48700,525.47資本公積356,231.57355,733.65110,581.79其中:庫存股28,756.1018,990.960.00盈余公積74,340.4475,828.8375,828.83未分配利潤587,588.88700,483.12824,916.38其他綜合收益32,097.7624,328.39-8,724.89歸屬于母公司所有者權(quán)益合計1,491,159.051,607,149.501,703,127.57少數(shù)股東權(quán)益66,480

12、.95299,907.10267,656.59所有者權(quán)益合計1,557,640.001,907,056.601,970,784.17負(fù)債與所有者權(quán)益總計7,115,927.2910,850,483.1310,195,538.15中天金融集團(tuán)股份,簡稱中天金融,所屬的行業(yè)是房地產(chǎn)開發(fā),公司總部位于貴州省.2021年,中天金融的資產(chǎn)總計是10,195,538.15萬元,負(fù)債合計是8,224,753.99萬元,所有者權(quán)益合計是1,970,784.17萬元.資產(chǎn)構(gòu)成7,115,927.29萬元、10,850,483.13萬元、10,195,538.15萬元,其中,2021年的流動資產(chǎn)合計為5,521,

13、293.07萬元,包括486,267.93萬元的貨幣資金和3,341,755.46萬元的存貨;非流動資產(chǎn)合計為4,674,245.08萬元,其中的固定資產(chǎn)占到了309,674.23萬元.1,970,784.17從資產(chǎn)的角度看中天金融的資產(chǎn)負(fù)債表,2021-2021年最近三年的資產(chǎn)總計分別是8,224,753.99負(fù)債.所有者權(quán)益資產(chǎn)總額變動趨勢負(fù)債方面,中天金融最近三年的負(fù)債總額分別是5,558,287.29萬元、8,943,426.53萬元、8,224,753.99萬元,其中,2021年的流動負(fù)債是5,798,301.42萬元,非流動負(fù)債是2,426,452.57萬元.所有者權(quán)益方面,202

14、1-2021年中天金融的所有者權(quán)益總額分別為1,557,640.00萬元、1,907,056.60萬元、1,970,784.17萬元,2021年的股本為700,525.47萬元.1.2利潤表表格22021-2021年度利潤表Table2IncomeSheetsfor2021-2021工程萬元2021 年2021 年2021 年營業(yè)總收入1,957,542.371,618,175.051,668,277.71營業(yè)收入1,946,054.121,579,336.021,413,269.44利息凈收入129.7514,395.7250,408.10利息收入129.7514,395.7257,532.

15、67利息支出0.000.007,124.57已賺保費0.00-428.93153,441.58手續(xù)費及傭金凈收入11,358.5024,872.2551,158.59手續(xù)費及傭金收入13,520.7524,872.2551,158.59營業(yè)總本錢1,635,125.581,499,393.631,804,379.19宮業(yè)本錢1,288,965.67959,687.87994,718.86退保金0.005,614.2659,631.96賠付支出0.007,646.97121,097.59提取保險責(zé)任準(zhǔn)備金0.00-12,292.28-28,687.62保單紅利支出0.00589.186,757.

16、2912,000,000.0010,000,000.008,000,000.006,000,000.004,000,000.002,000,000.000.007,115,927.292021 年-10,850,483.132021 年10,195,538.152021 年營業(yè)稅金及附加149,116.57149,059.47108,656.31業(yè)務(wù)及治理費4,485.9536,551.58106,176.56銷售費用43,773.9452,347.0547,900.47治理費用49,935.2461,922.6265,992.97財務(wù)費用88,334.63208,752.16270,417.

17、77資產(chǎn)減值損失10,513.5825,490.1917,982.65公允價值艾動收益11,503.9817,900.584,517.67投資收益7,798.92103,540.49298,576.24其中:對聯(lián)營和合營企業(yè)的投資收益2,654.33-1,754.61-5,977.83匯兌收益280.05-237.34194.02其他業(yè)務(wù)利潤0.00543.219,507.00營業(yè)利潤341,999.73240,528.36176,693.43營業(yè)外收入4,327.311,554.292,623.37營業(yè)外支出2,247.844,344.9516,207.01利潤總額344,079.21237

18、,737.69163,109.79所得稅費用48,799.4723,374.8618,266.25凈利潤295,279.74214,362.84144,843.54歸屬于母公司所有者的凈利潤293,936.93208,154.94146,685.13少數(shù)股東損益1,342.806,207.90-1,841.58根本每股收益0.000.000.00稀釋每股收益0.000.000.00其他綜合收益損失32,097.38-12,204.86-69,477.06綜合收益總額327,377.11202,157.9875,366.49歸屬于母公司所有者的綜合收益326,034.69200,385.5711

19、3,631.84歸屬少數(shù)股東的綜合收益1,342.421,772.41-38,265.352021-2021年中天金融的營業(yè)總收入分別為1,957,542.37萬元、1,618,175.05萬元、1,668,277.71萬元,營業(yè)總本錢分別為1,635,125.58萬元、1,499,393.63萬元、1,804,379.19萬元,凈利潤分別為295,279.74萬元、214,362.84萬元、144,843.54萬元.主要利潤表工程2021年,中天金融的營業(yè)收入和營業(yè)本錢分別為1,413,269.44萬元、994,718.86萬元,銷售費用、治理費用和財務(wù)費用分別為47,900.47萬元、65

20、,992.97萬元和270,417.77萬元,營業(yè)利潤和利潤總額分別為176,693.43萬元、163,109.79萬元.1.3現(xiàn)金流量表表格32021-2021年度現(xiàn)金流量表Table3CashFlowSheetsfor2021-2021工程萬元2021 年2021 年2021 年銷售商品、提供勞務(wù)收到的現(xiàn)金1,461,033.901,480,706.141,821,703.36收到原保險合同保費取得的現(xiàn)金0.000.00507,356.55收到再保險業(yè)務(wù)現(xiàn)金0.000.0024.48處置交易性金融資產(chǎn)凈增加額11,896.1544,000.000.00收取利息、手續(xù)費及傭金的現(xiàn)金6,292

21、.6125,979.4053,802.86收到的稅費返還0.002,378.070.00收到的其他與經(jīng)營活動有美的現(xiàn)金139,709.7056,901.2165,074.82購置商品、接受勞務(wù)支付的現(xiàn)金1,255,828.301,043,943.98851,274.74支付原保險合同賠付款項的現(xiàn)金0.005,925.38127,619.10支付利息、手續(xù)費及傭金的現(xiàn)金1,235.732,798.4138,223.10支付保單紅利的現(xiàn)金0.001,356.6217,170.72支付給職工以及為職工支付的現(xiàn)金81,053.79117,054.30162,944.35凈利潤295,279.74214

22、,362.84144,843.54營業(yè)總收入1,957,542.371,618,175.051,668,277.71營業(yè)總本錢1,635,125.581,499,393.631,804,379.19支付的各項稅費122,335.46185,377.90115,130.29支付其他與經(jīng)營活動有美的現(xiàn)金113,897.94524,189.75264,460.57經(jīng)營活動產(chǎn)生的現(xiàn)金流量44,581.13-320,121.96-44,340.85收回投資收到的現(xiàn)金40,646.68482,623.422,640,029.82取得投資收益收到的現(xiàn)金3,322.88121,800.30222,089.77

23、處置長期資產(chǎn)收回的現(xiàn)金0.720.330.16處置其他營業(yè)單位收到的現(xiàn)金0.00-0.99399,434.14收到的其他與投資活動有美的現(xiàn)金139,391.58153,400.20856,912.41購建長期資產(chǎn)支付的現(xiàn)金3,104.225,650.4020,391.09投資支付的現(xiàn)金1,392,879.73638,920.212,177,875.05質(zhì)押貸款凈增加額0.001,025.70929.13取得其他營業(yè)單位支付的現(xiàn)金-22,237.76-166,389.850.00支付其他與投資活動有美的現(xiàn)金24,169.01434,127.62866,121.95投資活動產(chǎn)生的現(xiàn)金流量-1,21

24、4,553.34-155,510.801,053,149.08吸收投資收到的現(xiàn)金984,945.66214,666.448,524.00吸收權(quán)益性投資收到的現(xiàn)金3,455.7214,666.448,524.00其中:子公司吸收投資收到的現(xiàn)金700.0013,590.008,524.00發(fā)行債券收到的現(xiàn)金981,489.94200,000.000.00取得借款收到的現(xiàn)金1,687,767.001,334,152.201,364,210.69收到其他與籌資活動有美的現(xiàn)金3,070.0990.0050,663.01歸還債務(wù)支付的現(xiàn)金967,700.80843,701.132,265,534.71分配

25、股利.利潤或利息支付的現(xiàn)金286,649.45391,294.90348,664.54其中:子公司支付給少數(shù)股東的現(xiàn)金0.001,732.000.00支付其他與籌資活動有美的現(xiàn)金61,843.7718,482.7037,472.76籌資活動產(chǎn)生的現(xiàn)金流量1,359,588.73295,429.90-1,228,274.31匯率艾動對現(xiàn)金的影響280.05-239.73202.05現(xiàn)金及現(xiàn)金等價物凈增加額189,896.57-180,442.59-219,264.04期初現(xiàn)金及現(xiàn)金等價物余額688,970.91878,867.49698,424.90期末現(xiàn)金及現(xiàn)金等價物余額878,867.496

26、98,424.90479,160.862021年,中天金融的期末現(xiàn)金及現(xiàn)金等價物余額為479,160.86萬元,其中,經(jīng)營活動產(chǎn)生的現(xiàn)金流量是-44,340.85萬元,投資活動產(chǎn)生的現(xiàn)金流量是1,053,149.08萬元,籌資活動產(chǎn)生的現(xiàn)金流量是-1,228,274.31萬元.現(xiàn)金及現(xiàn)金等價物余額趨勢1,000,000.00900,000.00878,867.49800,000.00700,000.00-698,424.90600,000.00500,000.00-479,160.86400,000.00;300,000.00200,000.00100,000.000.002021 年 202

27、1 年 2021 年1.4所有者權(quán)益變動表表格42021-2021年度所有者權(quán)益變動表Table4ChangesinOwnersEquitySheetsFor2021-2021工程萬元2021 年2021 年2021 年上期期末余額1,295,818.901,557,640.001,907,056.60本期期初余額1,295,818.901,557,640.001,907,056.60本期增減文動金額261,821.10349,416.6063,727.56綜合收益總額327,377.11202,157.9875,366.49所有者投入和減少資本28,035.79243,190.9414,73

28、2.97所有者投入資本-13,716.8013,590.008,524.00股份支付金額8,172.91-387.95-12,781.99和投資相關(guān)的其他工程33,579.69229,988.8918,990.96利潤分配-93,591.80-95,932.31-22,251.86對股東的分配-93,591.80-95,932.31-22,251.86所有者權(quán)益內(nèi)部結(jié)轉(zhuǎn)0.000.00-2,509.15內(nèi)部結(jié)轉(zhuǎn)的其他工程0.000.00-2,509.15其他0.000.00-1,610.88期末余額1,557,640.001,907,056.601,970,784.17所有者權(quán)益期末余額變動趨

29、勢2,500,000.002,000,000.001,500,000.001,000,000.00500,000.000.001,557,640.002021 年1,907,056.602021 年1,970,784.172021 年2會計報表分析2.1資產(chǎn)負(fù)債表分析2.1.1水平趨勢分析表格52021年度水平分析Table5HorizontalAnalysisIn2021工程萬元2021 年2021 年變動額變動比影響總資產(chǎn)貨幣資金765,517.74486,267.93-279,249.81-36.48%-2.57%結(jié)算備付金9,107.15931.79-8,175.36-89.77%-0

30、.08%交易性金融資產(chǎn)733,128.75714,507.63-18,621.12-2.54%-0.17%應(yīng)收票據(jù)6,550.000.00-6,550.00-100.00%-0.06%應(yīng)收賬款442,808.27178,070.77-264,737.51-59.79%-2.44%預(yù)付款項132,946.2418,485.36-114,460.88-86.10%-1.05%應(yīng)收保費0.09423.00422.91482226.11%0.00%應(yīng)收分保賬款14.64400.06385.422633.50%0.00%應(yīng)收分保合同準(zhǔn)備金42.89362,098.04362,055.16844169.8

31、3%3.34%應(yīng)收利息23,065.950.00-23,065.95-100.00%-0.21%應(yīng)收股利760.500.00-760.50-100.00%-0.01%其他應(yīng)收款131,430.13344,952.13213,522.00162.46%1.97%買入返售金融資產(chǎn)22,190.0032,931.1310,741.1348.41%0.10%存貨3,630,960.453,341,755.46-289,204.99-7.96%-2.67%一年內(nèi)到期的非流動資產(chǎn)759.302,217.661,458.36192.07%0.01%存出保證金40.0040.000.000.00%0.00%其

32、他流動資產(chǎn)53,553.6338,212.12-15,341.52-28.65%-0.14%流動資產(chǎn)合計5,952,875.745,521,293.07-431,582.67-7.25%-3.98%保戶質(zhì)押貸款13,075.805,872.98-7,202.81-55.09%-0.07%定期存款217,270.0050,400.00-166,870.00-76.80%-1.54%發(fā)放貸款及墊款608,000.00578,000.00-30,000.00-4.93%-0.28%可供出售金融資產(chǎn)2,234,224.311,776,487.41-457,736.90-20.49%-4.22%持有至到

33、期投資9,689.588,526.76-1,162.82-12.00%-0.01%長期應(yīng)收款35,001.1311,147.40-23,853.73-68.15%-0.22%長期股權(quán)投資61,742.4555,715.40-6,027.05-9.76%-0.06%存出資本保證金26,000.0026,000.000.000.00%0.00%投資性房地產(chǎn)36,121.1681,790.9345,669.77126.43%0.42%固定資產(chǎn)320,931.69309,674.23-11,257.46-3.51%-0.10%在建工程1,718.601,839.38120.787.03%0.00%生產(chǎn)

34、性生物資產(chǎn)0.0047.9547.950.00%0.00%無形資產(chǎn)17,864.3433,558.2915,693.9687.85%0.14%開發(fā)支出1,687.841,127.47-560.37-33.20%-0.01%商譽544,434.15525,839.27-18,594.88-3.42%-0.17%長期待攤費用4,534.1910,587.896,053.71133.51%0.06%遞延所得稅資產(chǎn)160,872.88225,249.8764,377.0040.02%0.59%其他非流動資產(chǎn)604,439.29972,379.85367,940.5660.87%3.39%非流動資產(chǎn)合計

35、4,897,607.394,674,245.08-223,362.31-4.56%-2.06%資產(chǎn)總計10,850,483.1310,195,538.15-654,944.98-6.04%-6.04%短期借款191,158.00247,040.0055,882.0029.23%0.52%應(yīng)付票據(jù)51,999.6052,244.13244.530.47%0.00%應(yīng)付賬款589,129.23460,959.36-128,169.86-21.76%-1.18%預(yù)收款項795,012.21898,551.33103,539.1213.02%0.95%應(yīng)付手續(xù)費及傭金891.214,906.334,0

36、15.12450.52%0.04%應(yīng)付職工薪酬15,801.8321,245.355,443.5334.45%0.05%應(yīng)交稅費121,647.32199,681.3878,034.0664.15%0.72%應(yīng)付利息55,695.630.00-55,695.63-100.00%-0.51%應(yīng)付股利2,032.710.00-2,032.71-100.00%-0.02%應(yīng)付賠付款9,861.2827,656.5217,795.25180.46%0.16%應(yīng)付保單紅利21,022.7110,609.27-10,413.44-49.53%-0.10%保戶儲金及投資款1,628,664.83745,90

37、1.36-882,763.47-54.20%-8.14%保險合同準(zhǔn)備金647,178.08980,548.65333,370.5751.51%3.07%其他應(yīng)付款522,006.24856,273.89334,267.6564.04%3.08%應(yīng)付分保賬款54.64354,167.08354,112.45648139.75%3.26%預(yù)收保費100.5098.80-1.70-1.69%0.00%一年內(nèi)到期的非流動負(fù)債704,138.65934,510.54230,371.8932.72%2.12%其他流動負(fù)債0.003,907.413,907.410.00%0.04%流動負(fù)債合計5,356,3

38、94.645,798,301.42441,906.788.25%4.07%長期借款2,080,495.602,069,871.85-10,623.75-0.51%-0.10%應(yīng)付債券1,365,661.66268,903.97-1,096,757.69-80.31%-10.11%長期應(yīng)付款23,949.8639,699.9415,750.0865.76%0.15%長期負(fù)債合計3,470,107.122,378,475.76-1,091,631.36-31.46%-10.06%遞延所得稅負(fù)債16,282.9714,926.62-1,356.35-8.33%-0.01%其他非流動負(fù)債8,242.6

39、81,647.46-6,595.22-80.01%-0.06%遞延收益-非流動負(fù)債92,399.1031,402.72-60,996.38-66.01%-0.56%非流動負(fù)債合計3,587,031.882,426,452.57-1,160,579.31-32.35%-10.70%負(fù)債合計8,943,426.538,224,753.99-718,672.54-8.04%-6.62%實收資本或股本469,766.48700,525.47230,758.9949.12%2.13%資本公積355,733.65110,581.79-245,151.85-68.91%-2.26%其中：庫存股18,990.

40、960.00-18,990.96-100.00%-0.18%盈余公積75,828.8375,828.830.000.00%0.00%未分配利潤700,483.12824,916.38124,433.2617.76%1.15%其他綜合收益24,328.39-8,724.89-33,053.28-135.86%-0.30%歸屬于母公司所有者權(quán)益合計1,607,149.501,703,127.5795,978.075.97%0.88%少數(shù)股東權(quán)益299,907.10267,656.59-32,250.51-10.75%-0.30%所有者權(quán)益合計1,907,056.601,970,784.1763,7

41、27.563.34%0.59%負(fù)債與所有者權(quán)益總計10,850,483.1310,195,538.15-654,944.98-6.04%-6.04%非流動資產(chǎn)變動趨勢6,000,000.005,000,000.004,000,000.003,000,000.002,000,000.004,897,607.394,674,245.081,000,000.000.002021 年2021 年2021 年從資產(chǎn)的角度對中天金融的資產(chǎn)負(fù)債表進(jìn)行水平分析,2021年的資產(chǎn)總計是10,195,538.15萬元,相比2021年變動了-654,944.98萬元,變動了-6.04%,其中,流動資產(chǎn)合計為5,52

42、1,293.07萬元,相比2021年變動了-431,582.67萬元,變動了-7.25%.貨幣資金為486,267.93萬元,相比2021年變動了-279,249.81萬元,變動了-36.48%,存貨為3,341,755.46萬元,相比2021年變動了-289,204.99萬元,變動了-7.96%;非流動資產(chǎn)合計為4,674,245.08萬元,相比2021年變動了-223,362.31萬元,變動了-4.56%,其中的固定資產(chǎn)為309,674.23萬元,相比2021年變動了-11,257.46萬元,變動了-3.51%.流動資產(chǎn)變動趨勢6,200,000.006,000,000.005,800,0

43、00.005,600,000.005,400,000.005,200,000.005,000,000.004,800,000.004,600,000.002021 年2021 年2021 年5,952,875.745,521,293.075,183,419.547,000,000.006,000,000.005,000,000.004,000,000.003,000,000.002,000,000.001,000,000.000.004,000,000.003,500,000.003,000,000.002,500,000.002,000,000.001,500,000.001,000,000

44、.00500,000.000.001,200,000.001,000,000.00800,000.00600,000.00400,000.00200,000.000.00流動負(fù)債變動趨勢5,356,394.64-2,263,471.145,798,301.422021 年2021 年2021 年非流動負(fù)債變動趨勢3,294,816.152,426,452.572021 年 2021 年 2021 年330,000.00325,000.00320,000.00315,000.00310,000.00305,000.00300,000.00負(fù)債方面,中天金融2021年的負(fù)債總額為8,224,753

45、.99萬元,相比2021年變動了-718,672.54萬元,變動了-8.04%,其中,流動負(fù)債是5,798,301.42萬元,非流動負(fù)債是2,426,452.57萬元,相比2021年,分別變動了441,906.78萬元和-1,160,579.31萬元,變動比率分別是8.25%和-32.35%.應(yīng)付職工薪酬變動趨勢25,000.0020,000.0015,000.0010,000.005,000.00存貨變動趨勢3,700,000.003,650,000.003,600,000.003,550,000.003,500,000.003,450,000.003,400,000.003,350,000

46、.003,300,000.003,250,000.003,200,000.003,150,000.002021 年2021 年2021 年固定資產(chǎn)變動趨勢0.002021 年2021 年2021 年2021 年2021 年2021 年250,000.00200,000.00150,000.00100,000.0050,000.000.0010,000,000.009,000,000.008,000,000.007,000,000.006,000,000.005,000,000.004,000,000.003,000,000.002,000,000.001,000,000.000.002,500

47、,000.002,000,000.001,500,000.001,000,000.00500,000.000.00應(yīng)交稅費變動趨勢2021 年2021 年2021 年負(fù)債總額變動趨勢2021 年2021 年所有者權(quán)益變動趨勢2021 年1,970,784.172021 年2021 年2021 年800,000.00700,000.00600,000.00500,000.00400,000.00300,000.00200,000.00100,000.000.00所有者權(quán)益方面,2021年中天金融的所有者權(quán)益總額為1,970,784.17萬元,相比2021年變動了63,727.56萬元,變動了3.

48、34%;股本為700,525.47萬元,相比2021年變動了230,758.99萬元,變動了49.12%.2.1.2垂直結(jié)構(gòu)分析表格62021年度垂直分析Table6VerticalAnalysisIn2021工程萬元2021 年2021 年變動額變動比貨幣資金7.064.77-2.29-32.40%結(jié)算備付金0.080.01-0.07-89.11%交易性金融資產(chǎn)6.767.010.253.72%應(yīng)收票據(jù)0.060.00-0.06-100.00%應(yīng)收賬款4.081.75-2.33-57.20%預(yù)付款項1.230.18-1.04-85.20%應(yīng)收保費0.000.000.00513209.97%應(yīng)

49、收分保賬款0.000.000.002809.10%應(yīng)收分保合同準(zhǔn)備金0.003.553.55898404.37%應(yīng)收利息0.210.00-0.21-100.00%應(yīng)收股利0.010.00-0.01-100.00%其他應(yīng)收款1.213.382.17179.32%買入返售金融資產(chǎn)0.200.320.1257.94%存貨33.4632.78-0.69-2.05%一年內(nèi)到期的非流動資產(chǎn)0.010.020.01210.83%存出保證金0.000.000.006.42%其他流動資產(chǎn)0.490.37-0.12-24.06%股本變動趨勢2021 年2021 年2021 年流動資產(chǎn)合計54.8654.15-0.

50、71-1.29%保戶質(zhì)押貸款0.120.06-0.06-52.20%定期存款2.000.49-1.51-75.31%發(fā)放貸款及墊款5.605.670.071.17%可供出售金融資產(chǎn)20.5917.42-3.17-15.38%持后至到期投資0.090.08-0.01-6.35%長期應(yīng)收款0.320.11-0.21-66.11%長期股權(quán)投資0.570.55-0.02-3.96%存出資本保證金0.240.260.026.42%投資性房地產(chǎn)0.330.800.47140.98%固定資產(chǎn)2.963.040.082.69%在建工程0.020.020.0013.90%生產(chǎn)性生物資產(chǎn)0.000.000.000

51、.00%叔 k0.160.330.1699.92%開發(fā)支出0.020.010.00-28.91%商譽5.025.160.142.79%長期待攤費用0.040.100.06148.51%遞延所得稅資產(chǎn)1.482.210.7349.01%其他非流動資產(chǎn)5.579.543.9771.21%非流動資產(chǎn)合計45.1445.850.711.57%資產(chǎn)總計100.00100.000.000.00%短期借款1.762.420.6637.54%應(yīng)付票據(jù)0.480.510.036.92%應(yīng)付賬款5.434.52-0.91-16.73%預(yù)收款項7.338.811.4920.28%應(yīng)付手續(xù)費及傭金0.010.050.

52、04485.89%應(yīng)付職,薪酬0.150.210.0643.09%應(yīng)交稅費1.121.960.8474.69%應(yīng)付利息0.510.00-0.51-100.00%應(yīng)付股利0.020.00-0.02-100.00%應(yīng)付賠付款0.090.270.18198.47%應(yīng)付保單紅利0.190.10-0.09-46.29%保戶儲金及投資款15.017.32-7.69-51.26%保險合同準(zhǔn)備金5.969.623.6561.24%其他應(yīng)付款4.818.403.5974.57%應(yīng)付分保賬款0.003.473.47689781.63%預(yù)收保費0.000.000.004.62%一年內(nèi)到期的非流動負(fù)債6.499.17

53、2.6841.24%其他流動負(fù)債0.000.040.040.00%流動負(fù)債合計49.3756.877.5115.20%長期借款19.1720.301.135.88%應(yīng)付債券12.592.64-9.95-79.04%長期應(yīng)付款0.220.390.1776.41%長期負(fù)債合計31.9823.33-8.65-27.06%遞延所得稅負(fù)債0.150.150.00-2.44%其他非流動負(fù)債0.080.02-0.06-78.73%遞延收益-非流動負(fù)債0.850.31-0.54-63.83%非流動負(fù)債合計33.0623.80-9.26-28.01%負(fù)債合計82.4280.67-1.75-2.13%實收資本或股

54、本4.336.872.5458.70%資本公積3.281.08-2.19-66.92%其中:庫存股0.180.00-0.18-100.00%盈余公積0.700.740.046.42%未分配利潤6.468.091.6425.33%其他綜合收益0.22-0.09-0.31-138.17%歸屬于母公司所有者權(quán)益合計14.8116.701.8912.78%少數(shù)股東權(quán)益2.762.63-0.14-5.02%所有者權(quán)益合計17.5819.331.759.98%負(fù)債與所有者權(quán)益總計100.00100.000.000.00%負(fù)債占總資產(chǎn)比重100%90%80%70%60%50%40%30%20%10%0%20

55、21 年2021 年2021 年流動負(fù)債占總資產(chǎn)比重非流動負(fù)債占總資產(chǎn)比重所有者權(quán)益占總資產(chǎn)比重100%90%80%70%60%50%40%30%20%10%0%2021 年2021 年2021 年100%90%80%70%60%50%40%30%20%10%0%2021 年2021 年2021 年100%90%80%70%60%50%40%30%20%10%0%2021 年2021 年2021 年流動資產(chǎn)占總資產(chǎn)比重非流動資產(chǎn)占總資產(chǎn)比重貨幣資金占總資產(chǎn)比重固定資產(chǎn)占總資產(chǎn)比重100%90%80%70%60%50%40%30%20%10%0%2021 年從資產(chǎn)的來源看,2021年度,中天金融

56、的負(fù)債占總資產(chǎn)的比重為-8.04%,所有者權(quán)益占總資產(chǎn)的比重為3.34%,其中,流動負(fù)債占據(jù)了8.25%,非流動負(fù)債占據(jù)了-32.35%從資產(chǎn)的構(gòu)成看,2021年度,中天金融的流動資產(chǎn)占總資產(chǎn)的比重為-7.25%,其中,貨幣資金占據(jù)了-36.48%,非流動資產(chǎn)占總資產(chǎn)的比重為-4.56%,其中,固定資產(chǎn)占據(jù)了-3.51%.2.2利潤表分析2.2.1水平趨勢分析表格72021年度水平分析Table7HorizontalAnalysisIn2021工程萬元2021 年2021 年變動額變動比影響總收入營業(yè)總收入1,618,175.051,668,277.7150,102.663.10%3.10%營

57、業(yè)收入1,579,336.021,413,269.44-166,066.58-10.51%-10.26%利息凈收入14,395.7250,408.1036,012.38250.16%2.23%利息收入14,395.7257,532.6743,136.95299.65%2.67%利息支出0.007,124.577,124.570.00%0.44%已賺保費-428.93153,441.58153,870.51-35872.97%9.51%手續(xù)費及傭金凈收入24,872.2551,158.5926,286.35105.69%1.62%手續(xù)費及傭金收入24,872.2551,158.5926,286.

58、35105.69%1.62%營業(yè)總本錢1,499,393.631,804,379.19304,985.5720.34%18.85%營業(yè)本錢959,687.87994,718.8635,030.993.65%2.16%退保金5,614.2659,631.9654,017.71962.15%3.34%賠付支出7,646.97121,097.59113,450.621483.60%7.01%提取保險責(zé)任準(zhǔn)備金-12,292.28-28,687.62-16,395.34133.38%-1.01%保單紅利支出589.186,757.296,168.101046.89%0.38%營業(yè)稅金及附加149,05

59、9.47108,656.31-40,403.16-27.11%-2.50%業(yè)務(wù)及治理費36,551.58106,176.5669,624.98190.48%4.30%2021 年 2021 年銷售費用52,347.0547,900.47-4,446.57-8.49%-0.27%治理費用61,922.6265,992.974,070.356.57%0.25%財務(wù)費用208,752.16270,417.7761,665.6129.54%3.81%資產(chǎn)減值損失25,490.1917,982.65-7,507.54-29.45%-0.46%公允價值變動收益17,900.584,517.67-13,38

60、2.91-74.76%-0.83%投資收益103,540.49298,576.24195,035.75188.37%12.05%其中：對聯(lián)營和合營企業(yè)的投資收益-1,754.61-5,977.83-4,223.22240.69%-0.26%匯兌收益-237.34194.02431.36-181.74%0.03%其他業(yè)務(wù)利潤543.219,507.008,963.791650.15%0.55%營業(yè)利潤240,528.36176,693.43-63,834.93-26.54%-3.94%營業(yè)外收入1,554.292,623.371,069.0868.78%0.07%營業(yè)外支出4,344.9516,