安徽某公司季度財(cái)務(wù)分析報(bào)告

1、安徽海螺水泥有有限公司2011年前三季度度財(cái)務(wù)分析報(bào)報(bào)告財(cái)務(wù)分析又稱財(cái)財(cái)務(wù)表報(bào)分析析，簡單的來來講財(cái)務(wù)分析析就是以財(cái)務(wù)務(wù)報(bào)表和其他他資料為依據(jù)據(jù)，系統(tǒng)的來來分析公司的的財(cái)務(wù)狀況、經(jīng)經(jīng)營成果和現(xiàn)現(xiàn)金流量的過過程。它是通通評(píng)價(jià)過去的的經(jīng)營業(yè)績和和衡量現(xiàn)在財(cái)財(cái)務(wù)狀況從而而推測出未來來成長方向的的一個(gè)行之有有效的辦法。這這篇對(duì)海螺水水泥的財(cái)務(wù)分分析報(bào)告是從從投資者的角角度，通過對(duì)對(duì)公司的營運(yùn)運(yùn)能力、償債債能力、盈利利能力、現(xiàn)金金流量情況等等方面作出分分析，得出投投資者所需的的一些信息。海螺公司的基本本情況：安徽海螺水泥股股份有限公司司成立于1997年9月1日，是中國最大大的水泥生產(chǎn)產(chǎn)商和供應(yīng)商商，現(xiàn)有

2、水泥泥和商品熟料料的總產(chǎn)能已已達(dá)1660萬噸，擁有27家子公司和1家參股公司司，其中六大大熟料生產(chǎn)基基地分別位于于安徽省寧國國、蕪湖、銅銅陵、池州、樅樅陽等地，于199年10月21日在香港聯(lián)聯(lián)合交易所掛掛牌上市（股股票代碼0914），公司總總股本為98,3448萬股，其中中國有股為62,2448萬股，H股流通股為36,1000萬股。公司司憑借自身資資源、能源、區(qū)區(qū)位優(yōu)勢(shì)并結(jié)結(jié)合技術(shù)、人人才、管理優(yōu)優(yōu)勢(shì)，在中國國建材行業(yè)有有很高的知名名度和可觀的的市場份額，生生產(chǎn)能力在亞亞洲居第三位位，世界居第第十二位。主要財(cái)務(wù)報(bào)表資產(chǎn)負(fù)債表會(huì)計(jì)年度2011-099-302011-066-302011-033-

3、15貨幣資金6,803,6674,9886.008,063,1111,7666.003,070,0029,0660.00交易性金融資產(chǎn)產(chǎn)49,654,845.000113,5988,548.004,152,1155.000應(yīng)收票據(jù)9,103,0077,1222.007,297,4447,0775.005,512,7789,9884.00應(yīng)收賬款425,3866,066.00475,7366,886.00441,0100,116.00預(yù)付款項(xiàng)624,2366,416.00609,3966,596.00515,1522,808.00其他應(yīng)收款4,898,4452,3444.004,373,5548

4、,2889.00440,1766,970.00應(yīng)收關(guān)聯(lián)公司款款-應(yīng)收利息32,401,199.0007,770,7719.000-應(yīng)收股利-存貨4,065,8865,8339.003,819,4456,8990.003,768,7703,2227.00其中：消耗性生生物資產(chǎn)-一年內(nèi)到期的非非流動(dòng)資產(chǎn)-其他流動(dòng)資產(chǎn)591,3700,634.00684,0722,017.00605,6711,669.00流動(dòng)資產(chǎn)合計(jì)26,594,119,4451.00025,444,138,7786.00014,357,685,9989.000可供出售金融資資產(chǎn)2,966,8841,7668.004,286,11

5、74,7002.004,742,9925,3550.00持有至到期投資資-長期應(yīng)收款-長期股權(quán)投資292,5133,977.00283,5822,029.001,042,0010,1330.00投資性房地產(chǎn)-固定資產(chǎn)38,862,589,2214.00036,690,928,4462.00034,150,267,4437.000在建工程4,658,4473,1883.004,523,3395,9996.003,361,5520,4443.00工程物資2,315,7781,6997.002,791,8865,6771.002,938,0067,0881.00固定資產(chǎn)清理-生產(chǎn)性生物資產(chǎn)產(chǎn)-油氣資

6、產(chǎn)-無形資產(chǎn)3,388,8802,3118.003,220,6656,5118.002,788,0069,4333.00開發(fā)支出-商譽(yù)76,157,940.00039,344,971.00016,119,621.000長期待攤費(fèi)用-遞延所得稅資產(chǎn)產(chǎn)124,2099,652.00114,1022,384.00111,4466,159.00其他非流動(dòng)資產(chǎn)產(chǎn)209,5999,309.0096,533,966.000110,2166,199.00非流動(dòng)資產(chǎn)合計(jì)計(jì)52,894,969,0058.00052,046,584,6699.00049,260,641,8853.000資產(chǎn)總計(jì)79,489,088

7、,5509.00077,490,723,4485.00063,618,327,8842.000短期借款982,9000,000.001,665,0000,0000.002,447,4449,8773.00交易性金融負(fù)債債-應(yīng)付票據(jù)40,000,000.00010,000,000.000-應(yīng)付賬款4,535,2254,7335.004,380,3380,0558.003,787,2268,1778.00預(yù)收款項(xiàng)1,205,5591,5779.00844,9200,854.00728,7155,723.00應(yīng)付職工薪酬53,372,726.00041,008,050.00029,055,790.0

8、00應(yīng)交稅費(fèi)1,711,3384,9660.001,402,4466,9009.001,124,4407,7882.00應(yīng)付利息343,8822,985.00211,4988,033.0087,278,434.000應(yīng)付股利-其他應(yīng)付款4,061,1126,4887.003,859,0066,9441.003,310,6674,7119.00應(yīng)付關(guān)聯(lián)公司款款-一年內(nèi)到期的非非流動(dòng)負(fù)債2,039,4410,5332.002,239,5543,8663.001,672,4403,8665.00其他流動(dòng)負(fù)債-流動(dòng)負(fù)債合計(jì)14,972,924,0004.00014,653,884,7708.00013

9、,187,254,3364.000長期借款10,500,886,3365.00010,576,113,6637.00010,823,909,0092.000應(yīng)付債券9,464,0072,8448.009,462,5505,9888.00-長期應(yīng)付款171,3577,997.00175,2944,951.00174,2355,265.00專項(xiàng)應(yīng)付款-預(yù)計(jì)負(fù)債-遞延所得稅負(fù)債債373,0411,083.00708,3277,525.00770,6544,571.00其他非流動(dòng)負(fù)債債30,648,662.00031,067,909.00031,614,532.000非流動(dòng)負(fù)債合計(jì)計(jì)20,540,00

10、6,9955.00020,953,310,0010.00011,800,413,4460.000負(fù)債合計(jì)35,512,930,9959.00035,607,194,7718.00024,987,667,8824.000實(shí)收資本（或股股本）5,299,3302,5779.005,299,3302,5779.003,532,8868,3886.00資本公積11,536,341,1178.00012,623,182,2293.00014,730,299,4472.000盈余公積1,141,8881,3669.001,141,8881,3669.001,141,8881,3669.00減：庫存股-未分

11、配利潤24,334,768,1154.00021,273,608,9928.00018,555,499,2200.000少數(shù)股東權(quán)益1,663,8864,2770.001,545,5553,5998.00670,1111,591.00外幣報(bào)表折算價(jià)價(jià)差-非正常經(jīng)營項(xiàng)目目收益調(diào)整-歸屬母公司所有有者權(quán)益（或或股東權(quán)益）42,312,293,2280.00040,337,975,1169.00037,960,548,4427.000所有者權(quán)益（或或股東權(quán)益）合合計(jì)43,976,157,5550.00041,883,528,7767.00038,630,660,0018.000負(fù)債和所有者（或或股東

12、權(quán)益）合合計(jì)79,489,088,5509.00077,490,723,4485.00063,618,327,8842.0002.利潤表會(huì)計(jì)年度2011-099-302011-066-302011-033-15一、營業(yè)收入34,974,813,9908.00022,327,264,5574.0009,314,5519,6770.00減：營業(yè)成本20,438,110,9944.00012,844,766,1161.0005,610,2280,0222.00營業(yè)稅金及附加加193,7088,694.00122,8699,661.0044,289,815.000銷售費(fèi)用1,248,8828,3665

13、.00800,6144,875.00358,7799,760.00管理費(fèi)用1,125,6685,3660.00702,2299,165.00344,6166,528.00勘探費(fèi)用-財(cái)務(wù)費(fèi)用434,5977,538.00282,1399,983.00131,2188,608.00資產(chǎn)減值損失-27,9766.00-27,9766.00-20,0000.00加：公允價(jià)值變變動(dòng)凈收益-7,078,869.0006,850,3353.0002,399,1155.000投資收益124,2599,521.0087,728,979.0005,137,0055.000其中：對(duì)聯(lián)營企企業(yè)和合營企企業(yè)的投資收收益

14、22,598,047.00020,434,014.0005,137,0055.000影響營業(yè)利潤的的其他科目-二、營業(yè)利潤11,651,091,6635.0007,669,2252,0337.002,832,8891,1447.00加：補(bǔ)貼收入-營業(yè)外收入526,7899,360.00382,2922,235.00178,8666,452.00減：營業(yè)外支出出1,862,5558.0001,712,8815.000512,5999.00其中：非流動(dòng)資資產(chǎn)處置凈損損失932,7377.00916,2911.00327,6277.00加：影響利潤總總額的其他科科目-三、利潤總額12,176,018

15、,4437.0008,049,8831,4557.003,011,2245,0000.00減：所得稅2,930,1189,2778.001,951,4475,4440.00753,5944,704.00加：影響凈利潤潤的其他科目目-四、凈利潤9,245,8829,1559.006,098,3356,0117.002,257,6650,2996.00歸屬于母公司所所有者的凈利利潤9,055,2209,1331.005,994,0049,9005.002,216,0079,6661.00少數(shù)股東損益190,6200,028.00104,3066,112.0041,570,635.000五、每股收益

16、-（一）基本每股股收益1.711.130.63（二）稀釋每股股收益1.711.130.63現(xiàn)金流量表報(bào)告年度2011-099-302011-066-302011-033-15一、經(jīng)營活動(dòng)產(chǎn)產(chǎn)生的現(xiàn)金流流量銷售商品、提供供勞務(wù)收到的的現(xiàn)金41,548,800,6617.00027,139,391,8860.00011,587,026,7776.000收到的稅費(fèi)返還還97,945,504.00061,803,609.00032,978,459.000收到其他與經(jīng)營營活動(dòng)有關(guān)的的現(xiàn)金410,1777,843.00325,5211,161.00145,6955,713.00經(jīng)營活動(dòng)現(xiàn)金流流入小計(jì)42,

17、056,923,9964.00027,526,716,6630.00011,765,700,9948.000購買商品、接受受勞務(wù)支付的的現(xiàn)金26,292,646,5510.00017,347,162,4499.0007,927,9917,9338.00支付給職工以及及為職工支付付的現(xiàn)金1,718,1131,6776.001,169,1162,8334.00667,6822,423.00支付的各項(xiàng)稅費(fèi)費(fèi)5,587,0066,4221.003,416,2285,2441.001,320,3348,7007.00支付其他與經(jīng)營營活動(dòng)有關(guān)的的現(xiàn)金654,1499,198.00419,0744,215.

18、00101,2099,993.00經(jīng)營活動(dòng)現(xiàn)金流流出小計(jì)34,251,993,8805.00022,351,684,7789.00010,017,159,0061.000經(jīng)營活動(dòng)產(chǎn)生的的現(xiàn)金流量凈凈額7,804,9930,1559.005,175,0031,8441.001,748,5541,8887.00二、投資活動(dòng)產(chǎn)產(chǎn)生的現(xiàn)金流流量收回投資收到的的現(xiàn)金1,061,8822,6222.00800,0000,000.00-取得投資收益收收到的現(xiàn)金-處置固定資產(chǎn)、無無形資產(chǎn)和其其他長期資產(chǎn)產(chǎn)收回的現(xiàn)金金凈額2,504,3337.0001,639,9906.0001,450,8812.000處置子

19、公司及其其他營業(yè)單位位收到的現(xiàn)金金凈額363,3566,423.00363,3566,423.00-收到其他與投資資活動(dòng)有關(guān)的的現(xiàn)金139,8033,468.0062,307,579.00022,434,466.000投資活動(dòng)現(xiàn)金流流入小計(jì)1,567,4486,8550.001,227,3303,9008.0023,885,278.000購建固定資產(chǎn)、無無形資產(chǎn)和其其他長期資產(chǎn)產(chǎn)支付的現(xiàn)金金6,279,8800,9666.004,017,2281,3555.002,042,5575,0669.00投資支付的現(xiàn)金金5,313,4497,0446.004,909,8899,7995.00-取得子公

20、司及其其他營業(yè)單位位支付的現(xiàn)金金凈額157,4877,734.0019,134,000.000-支付其他與投資資活動(dòng)有關(guān)的的現(xiàn)金110,0000,000.00-投資活動(dòng)現(xiàn)金流流出小計(jì)11,860,785,7746.0008,946,3315,1550.002,042,5575,0669.00投資活動(dòng)產(chǎn)生的的現(xiàn)金流量凈凈額-10,2933,298,896.000-7,719,011,2242.000-2,018,689,7791.000三、籌資活動(dòng)產(chǎn)產(chǎn)生的現(xiàn)金流流量吸收投資收到的的現(xiàn)金-取得借款收到的的現(xiàn)金3,145,0000,0000.003,145,0000,0000.001,187,444

21、9,8773.00收到其他與籌資資活動(dòng)有關(guān)的的現(xiàn)金16,932,344.000-6,631,9925.000籌資活動(dòng)現(xiàn)金流流入小計(jì)12,625,067,0046.00012,608,134,7702.0001,194,0081,7998.00償還債務(wù)支付的的現(xiàn)金4,821,5522,7227.003,574,0022,7228.00465,5000,000.00分配股利、利潤潤或償付利息息支付的現(xiàn)金金1,480,4442,5771.001,320,2208,7225.00115,2900,000.00支付其他與籌資資活動(dòng)有關(guān)的的現(xiàn)金15,619,197.00016,761,633.0009,4

22、74,0026.000籌資活動(dòng)現(xiàn)金流流出小計(jì)6,317,5584,4995.004,910,9993,0886.00590,2644,026.00籌資活動(dòng)產(chǎn)生的的現(xiàn)金流量凈凈額6,307,4482,5551.007,697,1141,6116.00603,8177,772.00四、匯率變動(dòng)對(duì)對(duì)現(xiàn)金的影響響四(2)、其他他原因?qū)ΜF(xiàn)金金的影響五、現(xiàn)金及現(xiàn)金金等價(jià)物凈增增加額期初現(xiàn)金及現(xiàn)金金等價(jià)物余額額2,689,1148,5669.002,689,1148,5669.002,689,1148,5669.00期末現(xiàn)金及現(xiàn)金金等價(jià)物余額額6,508,2262,3883.007,842,3310,7884.003,022,8818,4337.00附注：1、將凈凈利潤調(diào)節(jié)為為經(jīng)營活動(dòng)現(xiàn)現(xiàn)金流量凈利潤-6,098,3356,0117.00-加：資產(chǎn)減值準(zhǔn)準(zhǔn)備-27,9766.00-固定資產(chǎn)折舊、油油氣資產(chǎn)折耗耗、生產(chǎn)性生生物資產(chǎn)折舊舊-1,182,5523,5999