＜企业管理案例＞案例公
司财务分析报告
案例：Kpa公司财务分析报告
1主要业绩 .......................................................................................................................3 2报表及项目分析 ............................................................................................................4 2.1资产负债表
4
2.1.1资产结构 ..................................................................................................................... 4 2.1.2负债结构 ..................................................................................................................... 6 2.1.3资产变动趋势 ............................................................................................................. 9 2.1.4负债变动趋势 ........................................................................................................... 11 2.1.5货币资金 ................................................................................................................... 15 2.1.6应收帐款 ................................................................................................................... 15 2.1.7存货 ............................................................................................................................ 16
2.2利润表 ............................................................................................................................................ 16
2.2.1综合结构 ................................................................................................................... 16 2.2.2收入结构 ................................................................................................................... 20 2.2.3支出结构 ................................................................................................................... 21 2.2.4综合变动趋势 ........................................................................................................... 23 2.2.5收入变动趋势 ........................................................................................................... 28 2.2.6支出变动趋势 ........................................................................................................... 29 2.3现金流量表 ........................................................................................................................... 31
2.3.1流入结构 ................................................................................................................... 31 2.3.2流出结构 ................................................................................................................... 33 2.3.3余额结构 ................................................................................................................... 35 2.3.4变动趋势 ................................................................................................................... 37
2.3.5综合分析 ................................................................................................................... 39
3财务状况综合分析 ...................................................................................................... 40 3.1盈利能力 ............................................................................................................................... 40
3.1.1盈利能力各项指标 ................................................................................................... 41 3.1.2指标分析 ................................................................................................................... 41 3.2偿债能力 ............................................................................................................................... 42
3.2.1偿债能力各项指标 ................................................................................................... 42 3.2.2短期偿债能力 ........................................................................................................... 44 3.2.3长期偿债能力 ........................................................................................................... 44 3.3经营管理能力 ....................................................................................................................... 44
3.3.1经营管理能力各项指标 .......................................................................................... 44 3.3.2指标分析 ................................................................................................................... 45 3.4现金流量分析 ....................................................................................................................... 46
3.4.1现金流量分析指标 ................................................................................................... 47 3.4.2指标分析 ................................................................................................................... 47 3.5杜邦财务分析 ....................................................................................................................... 48 4财务模型分析 ............................................................................................................. 50 4.1Z模型分析............................................................................................................................. 50 4.2营运资产分析模型 .............................................................................................................. 51 4.3巴萨利分析模型 ................................................................................................................... 51 5财务状况预警和重要提示 ........................................................................................... 52 6附录：财务报表 ......................................................................................................... 56
6.1资产负债表 ........................................................................................................................... 56
6.2利润表 ................................................................................................................................... 59 6.3现金流量表 ........................................................................................................................... 63
1主要业绩
2003年实现主营业务收入：58,330.05万元； 利润总额：7,761.11万元； 净利润：6,415.33万元； 长期投资：-1,034.81万元； 总资产：76,323.03万元； 营运资本：28,885.58万元；
2003年与往期相比 单位：万元 项目 主营业务收2002年 30,342.82001年 16,969.72003年 比2002年 比2001年 增长243.73% 58,330.0增长92.24% 入 3 6 5 27,987.22万元 增长39.65% 41,360.29万元 利润总额 5,557.66 4,014.46 7,761.11 2,203.45万元 增长37.62% 净利润 4,661.76 2,857.36 6,415.33 1,753.57万元 -1,034.81 下降0.00% 1,034.81万元 增长14.47% 9,648.59万元 增长14.62% 3,683.95万元 增长93.33% 3,746.65万元 增长124.52% 3,557.97万元 长期投资 0.00 0.00 下降0.00% 1,034.81万元 总资产 66,674.44 29,959.83 76,323.03 增长154.75% 46,363.20万元 营运资本 25,201.63 5,101.89 28,885.58 增长466.17% 23,783.69万元
2报表及项目分析
2.1资产负债表
＜企业管理案例＞案例公司财务分析报告
