利潤(rùn)表分析案例

一、利潤(rùn)表水平分析表項(xiàng)目增減額增減率一、營(yíng)業(yè)收入83,155,474,504.5960,431,626,050.4622,723,848,454.1337.60%減:營(yíng)業(yè)成本68,132,115,324.9347,409,187,051.7620,722,928,273.1743.71%營(yíng)業(yè)稅金及附加497,908,049.44538,815,427.83-40,907,378.39-7.59%銷(xiāo)售費(fèi)用8,050,408,236.138,410,135,601.48-359,727,365.35-4.28%管理費(fèi)用2,783,266,091.121,978,054,366.25805,211,724.8740.71%堪探費(fèi)用0.00財(cái)務(wù)費(fèi)用-452,707,594.56-308,969,535.68-143,738,058.8846.52%資產(chǎn)減值損失-20,594,720.9799,596,738.55-120,191,459.52-120.68%加:公允價(jià)值變動(dòng)凈收益-57,508,666.6469,192,469.15-126,701,135.79-183.11%投資收益91,094,084.9262,197,700.0428,896,384.8846.46%其中:對(duì)聯(lián)營(yíng)公司和合營(yíng)公司的投資權(quán)益-4,910,452.65-8,088,874.883,178,422.23-39.29%影響營(yíng)業(yè)利潤(rùn)的其它科目0.00二、營(yíng)業(yè)利潤(rùn)4,542,306,424.202,746,781,817.861,795,524,606.3465.37%加:補(bǔ)貼收入0.00營(yíng)業(yè)外收入1,845,785,553.252,353,324,080.33-507,538,527.08-21.57%減:營(yíng)業(yè)外支出59,531,551.9743,783,308.0915,748,243.8835.97%其中:非流動(dòng)資產(chǎn)處置凈損失7,015,131.034,161,397.602,853,733.4368.58%加:影響利潤(rùn)總額的其它科目0.00三、利潤(rùn)總額6,328,560,425.485,056,322,590.101,272,237,835.3825.16%減:所得稅1,031,219,882.41753,117,093.94278,102,788.4736.93%加:影響凈利潤(rùn)的其它科目0.00四、凈利潤(rùn)5,297,340,543.074,303,205,496.16994,135,046.9123.10%歸屬于母公司全部者的凈利潤(rùn)5,236,938,608.434,275,721,624.27961,216,984.1622.48%少數(shù)股東損益60,401,934.6427,483,871.8932,918,062.75119.77%凈利潤(rùn)分析格力公司實(shí)現(xiàn)凈利潤(rùn)5,297,340,543元，比上年增加了994,135,046元，增加率為23.10%。從水平分析表看，公司凈利潤(rùn)增加重要是利潤(rùn)總額比上年增加1,272,237,835元引發(fā)的；由于所得稅費(fèi)用比上年增加278,102,788元，兩者相抵，造成凈利潤(rùn)增加994,135,046元。利潤(rùn)總額分析格力公司利潤(rùn)總額增加1,272,237,835元，核心因素是公司營(yíng)業(yè)利潤(rùn)比上年增加了1,795,524,606元，增加率為65.37%；同時(shí)營(yíng)業(yè)外收入減少507,538,527，營(yíng)業(yè)外支出增加15,748,243，造成利潤(rùn)總額減少。營(yíng)業(yè)利潤(rùn)分析我司營(yíng)業(yè)利潤(rùn)比上年增加了1,795,524,606元，增加率為65.37%。營(yíng)業(yè)收入增加是營(yíng)業(yè)利潤(rùn)增加的一種因素，營(yíng)業(yè)收入比上年增加了22,723,848,454元，增值率為36.7%。同時(shí)，由于營(yíng)業(yè)成本、管理費(fèi)用、投資收益的增加，以及營(yíng)業(yè)稅金及附加、銷(xiāo)售費(fèi)用、財(cái)務(wù)費(fèi)用、公允價(jià)值變動(dòng)損益的減少，使增減相抵后營(yíng)業(yè)利潤(rùn)增加1,795,524,606元，增加率為65.37%。二、利潤(rùn)表垂直分析表項(xiàng)目增減一、營(yíng)業(yè)收入.59.46100.00%100.00%0.00%減:營(yíng)業(yè)成本.93.7681.93%78.45%3.48%營(yíng)業(yè)稅金及附加.44.830.60%0.89%-0.29%銷(xiāo)售費(fèi)用.13.489.68%13.92%-4.24%管理費(fèi)用.12.253.35%3.27%0.07%堪探費(fèi)用0.00%財(cái)務(wù)費(fèi)用-.56-.68-0.54%-0.51%-0.03%資產(chǎn)減值損失-20594720.9799596738.55-0.02%0.16%-0.19%加:公允價(jià)值變動(dòng)凈收益-57508666.6469192469.15-0.07%0.11%-0.18%投資收益91094084.9262197700.040.11%0.10%0.01%其中:對(duì)聯(lián)營(yíng)公司和合營(yíng)公司的投資權(quán)益-4910452.65-8088874.88-0.01%-0.01%0.01%影響營(yíng)業(yè)利潤(rùn)的其它科目0.00%二、營(yíng)業(yè)利潤(rùn).20.865.46%4.55%0.92%加:補(bǔ)貼收入0.00%營(yíng)業(yè)外收入.25.332.22%3.89%-1.67%減:營(yíng)業(yè)外支出59531551.9743783308.090.07%0.07%0.00%其中:非流動(dòng)資產(chǎn)處置凈損失7015131.034161397.600.01%0.01%0.00%加:影響利潤(rùn)總額的其它科目0.00%三、利潤(rùn)總額.48.107.61%8.37%-0.76%減:所得稅.41.941.24%1.25%-0.01%加:影響凈利潤(rùn)的其它科目0.00%四、凈利潤(rùn).07.166.37%7.12%-0.75%歸屬于母公司全部者的凈利潤(rùn).43.276.30%7.08%-0.78%少數(shù)股東損益60401934.6427483871.890.07%0.05%0.03%利潤(rùn)構(gòu)造變