财务件报表分析作业三---宝钢集团.docVIP

一、宝钢2008年获利能力指标 1、营业利润率=营业利润÷营业收入×100％ =8,304,169,054.67÷200,638,008,565.03×100%=4.14%? 销售利润率=利润总额÷营业收入×100% =8,154,365,637.43÷200,638,008,565.03×100%=4.06%? 销售净利率＝净利润÷营业收入×100％ =6,601,093,119.91÷200,638,008,565.03×100%=3.29%? 销售毛利率＝毛利润÷营业收入×100％ =24,744,181,248.53÷200,638,008,565.03×100%=12.33%? 2、成本费用利润率＝净利润÷成本费用总额×100% =6,601,093,119.91÷187,120,453,080.84×100%=3.53%? 3、总资产报酬率=息税前利润总额÷平均资产总额×100%营业收入 =10,632,990,204.36÷（188,335,795,256.92+200,021,136,928.14）÷2×100% =10,632,990,204.36÷194,178,466,092.53×100%=5.48%? 4、净资产收益率=净利润÷平均净资产×100% =6,601,093,119.91÷（94,600,995,068.18+97,837,687,378.02