两面针杜邦分析.docxVIP

2013-09-30??杜邦分析?净资产收益率0.2%???????总资产收益率0.5741%X权益乘数1/(1-0.38)=资产总额/股东权益=1/（1-资产负债率）=1/（1-负债总额/资产总额）x100％??????主营业务利润率2.1251%X总资产周转率26.97%=主营业务收入/平均资产总额=主营业务收入/(期末资产总额+期初资产总额)/2期末:3,231,540,000期初:3,242,453,326?????????净利润3,634,540/主营业务收入873,018,000?主营业务收入873,018,000/资产总额3,231,540,000????????主营业务收入873,018,000-全部成本947,757,570+其他利润88,108,030-所得税9,733,920?流动资产+长期资产2,230,800????主营业务成本679,148,570营业费用104,036,000管理费用143,619,000财务费用20,954,000???货币资金短期投资应收账款存货其他流动资产149,833,100???长期投资0固定资产0无形资产313,335,000其他资产-313,335,0002013-06-30??杜邦分析?净资产收益率-1.65%???????总资产收益率-0.5732%X权益乘数1/(1-0.35)=资产总额/股东权益=1/（1-资产负债率）=1/（1-负债总额/资产总额）x100％??????主营业务利润率-2.9558%X总资产周转率18.75%=主营业务收入/平均资产总额=主营业务收入/(期末资产总额+期初资产总额)/2期末:3,034,900,000期初:3,242,582,667?????????净利润-29,420,900/主营业务收入588,514,000?主营业务收入588,514,000/资产总额3,034,900,000????????主营业务收入588,514,000-全部成本634,265,160+其他利润24,446,490-所得税8,116,230?流动资产+长期资产2,257,240????主营业务成本452,720,260营业费用66,708,300管理费用100,644,000财务费用14,192,600???货币资金短期投资应收账款存货其他流动资产186,140,190???长期投资0固定资产0无形资产316,401,000其他资产-316,401,0002013-03-31??杜邦分析?净资产收益率-1.59%???????总资产收益率-0.7663%X权益乘数1/(1-0.35)=资产总额/股东权益=1/（1-资产负债率）=1/（1-负债总额/资产总额）x100％??????主营业务利润率-8.9281%X总资产周转率8.49%=主营业务收入/平均资产总额=主营业务收入/(期末资产总额+期初资产总额)/2期末:3,172,530,000期初:3,241,722,061?????????净利润-29,684,400/主营业务收入272,285,000?主营业务收入272,285,000/资产总额3,172,530,000????????主营业务收入272,285,000-全部成本296,457,740+其他利润-2,050,070-所得税3,461,590?流动资产+长期资产2,224,310????主营业务成本210,236,890营业费用27,802,900管理费用52,207,100财务费用6,210,850???货币资金短期投资应收账款存货其他流动资产161,764,590???长期投资0固定资产0无形资产319,452,000其他资产-319,452,0002012-12-31??杜邦分析?净资产收益率0.72%???????总资产收益率1.063%X权益乘数1/(1-0.34)=资产总额/股东权益=1/（1-资产负债率）=1/（1-负债总额/资产总额）x100％??????主营业务利润率2.8076%X总资产周转率38.23%=主营业务收入/平均资产总额=主营业务收入/(期末资产总额+期初资产总额)/2期末:3,242,340,000期初:3,179,946,163?????????净利润13,992,000/主营业务收入1,227,620,000?主营业务收入1,227,620,000/资产总额3,242,340,000????????主营业务收入1,227,620,000-全部成本1,333,590,730+其他利润137,718,530-所得税17,755,800?流动资产+长期资产2,232,360????主营业务成本999,766,930营业费用138,997,000管理费用172,378,000财务费用22,448,800