伊利财务分析.docxVIP

伊利财务分析

目录

一、公司概况................................................3

1.1公司简介.............................................3

1.2公司业务范围.........................................5

1.3公司市场地位.........................................6

二、财务报表分析............................................7

2.1资产负债表分析.......................................9

2.1.1流动资产分析....................................10

2.1.2非流动资产分析..................................11

2.1.3流动负债分析....................................13

2.1.4非流动负债分析..................................14

2.1.5所有者权益分析..................................15

2.2利润表分析..........................................17

2.2.1营业收入分析....................................18

2.2.2营业成本分析....................................19

2.2.3营业利润分析....................................21

2.2.4净利润分析......................................23

2.3现金流量表分析......................................24

2.3.1经营活动现金流分析..............................25

2.3.2投资活动现金流分析..............................26

2.3.3筹资活动现金流分析..............................27

三、财务比率分析...........................................28

3.1盈利能力分析........................................29

3.1.1净资产收益率....................................30

3.1.2毛利率..........................................31

3.1.3净利率..........................................33

3.2偿债能力分析........................................34

3.2.1流动比率........................................35

3.2.2速动比率........................................36

3.2.3资产负债率......................................37

3.3经营效率分析........................................37

3.3.1应收账款周转率..................................38

3.3.2存货周转率......................................39

3.3.3总资产周转率....................................40

四、杜邦分析...............................................41

4.1杜邦分析体系介绍....................................43

4.2杜邦分析具体实施....................................43

五、风险评估.......