上市公司绩效评价课程设计

1、财务分析课程设计报告报告题目xxx上市公司绩效评价专业年级学生姓名联系电话学生学号课程时间st康达尔（000048）上市公司绩效评价一、公司概况本公司系于1994年根据深圳市人民政府批准在深圳康达尔实业总公司的基础上进行股份制改组,由深圳市龙岗区投资管理有限公司作为独家发起人,向社会公众募集面值1元的2,180万股普通股而成立的股份有限公司。主营:养殖肉鸡、鸡苗、禽蛋、生产制造肉制品、饮料、鸡场设备、自酿鲜啤、兴办实业(具体项目另行申报);生产销售饲料;商贸;公共交通;自来水供应;在合法取得使用权的土地上从事房地产开发经营;房屋租赁等。 二、评价依据（一）评价年限 2011年度。（二

2、）评价标准st康达尔 企业效绩评价标准（2010）农林牧渔业范围：大型企业权数1权数2项目单位优秀值良好值平均值较低值较差值3434一、盈利能力状况20净资产收益率14.4 10.2 5.1 -1.8 -7.2 14总资产报酬率11.2 8.5 4.9 -0.9 -7.1 10销售(营业)利润率 24.4 17.5 13.1 7.1 -1.9 9盈余现金保障倍数倍10.8 4.7 1.8 0.8 -1.1 8成本费用利润率11.5 9.5 5.0 -1.1 -11.7 7资本收益率%17.1 12.3 5.2 -2.8 -10.7 2222二、周转能力状况10总资产周转率1.6 1.2 0.9

3、 0.5 0.2 12应收账款周转率25.8 17.5 9.9 7.8 3.9 9不良资产比率（新制度）0.7 2.8 5.9 11.1 17.6 7流动资产周转率次3.3 2.2 1.4 1.1 0.8 6资产现金回收率10.7 6.2 1.8 0.2 -6.6 2222三、偿债能力情况12资产负债率38.4 49.0 66.1 80.8 86.8 10已获利息倍数倍6.6 4.3 2.8 2.6 0.8 6速动比率117.8 90.7 66.8 49.5 34.7 6现金流动负债比率24.2 16.3 8.1 2.2 -9.0 5带息负债比率21.1 31.6 40.6 62.1 82.4

4、 5或有负债比率1.1 2.1 6.8 15.5 24.1 2222四、发展能力状况12销售(营业)增长率29.9 24.7 19.0 8.7 -6.5 10资本保值增值率111.8 107.3 102.4 96.8 91.2 10销售(营业)利润增长率 24.3 17.6 10.7 -6.1 -20.0 7总资产增长率14.2 7.8 2.7 -4.6 -9.8 5技术投入比率1.6 1.1 0.8 0.5 0.2 三、企业效绩评价结论（一）企业财务效益状况评价（1） 盈利能力是企业财务评价中的核心，包括销售盈利能力分析，对资产企业能力分析和对股份公司盈利能力分析。（2） 其中，资本收益率和

5、净资产收益率都有大幅度的增长，而这两项指标都是企业资本的盈利能力，是净利润和资本的比值，说明企业在2011年获取利润的能力增强，投资带来的收提高。（3） 随着企业营业利润的增长，营业利润率却增长缓慢，表明企业营业收入中成本和期间费用的比重增大，成本费用利润率的大幅增长也影响也企业的盈利能力。（4） 而总资产报酬率三年以来都稳定大幅提高，这个指标是对企业资产的使用效益进行评价，表明资产的利用效益好，利用资产创造的利润多，整个企业盈利能力增强，财务管理水平提高。（二）资产营运状况评价（1） 营运能力是企业使用资产的效率。其分析要考虑企业资产质量，变现能力和周转能力。（2） 企业2011年的总资产周

6、转率，流动资产周转率都要低于2010年，说明资产的周转速度变慢，企业运用资产赚取利润的能力减弱，从而影响营运能力。（3） 应收账款周转率也在下降，表示企业平均收账期变长，应收账款收回越慢，企业的营运资金过多的呆滞在应收账款上，影响企业的资金周转。（4） 资产现金回收率是企业经营活动现金净流量与平均总资产的比值，在2011年企业有2009年逐步下降，影响营运能力。（三） 偿债能力状况评价（1） 偿债能力分析的核心是企业资产与负债的对称程度，包括短期偿债能和长期偿债能力。对偿债能力分析主要从负债内部结构和资产与负债的对称两方面评价。（2） 公司在2001年速动比率，相对往年有显著增加，从2000年

7、的13.49%上升到2011年的91.31%，反映了企业的流动资产的变现能力增强，流动负债的安全性和稳定性有所提高，短期偿债能力提高。现金流动负债比率，是经营活动现金进流入与流动负债的比值，在2011年也体改到189.30%，共同说明了企业在2011年短期偿债能力增强。（3） 资产负债率下降至64.27%，表示企业债务筹资占企业全部资产的比重在减小，企业对债权人投入资本的保障程度越高，长期偿债能力在增强。已获利息倍数增长幅度较大，说明企业获得的息税前利润来承担支付债务利息的能力越强，从而长期偿债能力增强。（4） 企业资产负债表结构分析显示，在本年度企业的流动负债略有下降，非流动负债有增长，负债

8、总额的结构比重显著下降。综上所诉，企业在2011年的偿债能力有所提高。（四）发展能力状况评价（1） 发展能力又称成长能力，通常是对企业未来盈利能力进行分析。（2） 2011年企业的销售增长率有所提高，说明企业产品市场前景好，有良好的销售业绩不仅带动企业的生产规模以及相关业务的发展，还为企业赢得了一个更加广阔的发展空间，主营业务收入增加，盈利趋势略见乐观。但是企业的利润增长率却急剧下降，有可能是成本费用过高对盈利能力产生了重大影响。（3） 资本保值增值与本期筹资和其他事项无关，与本期利润分配也无关，而是取决于当期实现的经济效益。该指标表示企业当年资本在企业自身的努力下的实际增减变动情况，企业在2

9、011年资本保值增值了骤降，表明企业的资本保全状况不好，所有者权益增长急剧下降，债权人的债务缺乏保障，企业发展能力减弱。（五）结论与建议(1) 综合分析显示，st康达尔公司基本指标得分为70.63分，修正指标得分69.33分，评议指标得分46.90分，最后得分60.60分，评价级别为c级。(2) 综上所述，企业在2011年盈利能力，偿债能力都在提高，而运营能力和发展能力却不容乐观，因此，企业应该在保证盈利能力和偿债能力的基础上，增强对企业资产的运用效率和效果，增强营运能力和发展能力。(3) 建议： (4) 加强应收账款的管理，建立适合公司实际情况的信用期、信用标准和现金折扣政策，通过比较各种收

10、账方案，选择资金占用成本最小的方案，以实现利润的最大化。(5) 尽量将银行融资改成通过二级市场增发来募集资金，由于权益融资没有还款期，短期偿债压力就会减少很多，而且没有固定的利率，不需要定期支付利息，这也会减少一定量的现金支出；(6) 当短期内通过二级市场难以融资时，应尽量与银行协商，将短期的贷款变成中长期贷款，这样虽然会在利息成本上有所损失，但是可以缓解短期内的偿债压力，减少现金流出。(7) 提高生产效率，降低成本费用，增加企业的净利润，增强发展能力。(8) 加大科技支出，增强企业的自主创新意识，从而提高企业的可持续增长力。(9) 促进企业生产经营的多元化，以增加利润，降低经营风险。四、效绩

11、评价附表st康达尔（000048）比较资产负债表报告期2008-12-312009-12-312010-12-312011-12-31流动资产货币资金157,535,213.15115,438,676.5349,372,505.71553,267,835.04交易性金融资产0000应收票据200,000应收账款25,874,817.8422,328,691.4617,492,637.2030,686,481.45预付账款44,233,334.183,390,740.255,000,712.0116,009,910.19应收股利0000应收利息0000其他应收款23,222,617.6227,9

12、94,636.5424,443,781.1435,826,879.22存货453,831,740.17152,639,806.12104,169,697.4297,093,386.27待摊费用0000流动资产合计704,897,722.96321,792,550.90200,479,333.48732,884,492.17非流动资产投资性房地产14,787,635.0214,124,546.1021,078,624.9420,079,356.14长期股权投资17,351,208.1820,737,521.0820,167,278.456,404,847.24长期应收款0000固定资产359,6

13、93,220.92327,191,658.79317,220,389.60306,859,290.99在建工程1,340,171.169,174,571.7133,970,738.2755,260,842.71固定资产清理0000生产性生物资产15,473,524.0218,370,559.5219,676,961.5013,619,653.96无形资产135,539,125.83134,108,120.42151,532,598.8594,120,963.10开发支出0000商誉0000长期待摊费用003,952,359.396,847,022.31递延所得税资产7,086,631.7271

14、7,851.781,172,069.913,385,424.95非流动资产合计551,271,516.85524,424,829.40568,771,020.91506,577,401.40资产总计1,256,169,239.81846,217,380.30769,250,354.391,239,461,893.57流动负债短期借款397,568,126.10255,150,233.21258,127,733.94151,530,871.97应付票据应付账款39,717,524.23140,038,460.17118,290,195.03141,815,151.98预收账款464,864,24

15、3.7546,932,764.8922,651,371.3915,366,063.51应付职工薪酬19,661,46520,462,762.8524,349,701.9911,523,444.99应交税费31,587,406.4148,660,680.0330,673,747.09162,989,055.47应付利息52,127,581.2250,055,720.3659,175,373.3638,639,797.98应付股利6,136,861.046,136,861.046,136,861.046,136,861.04其他应付款220,352,381.64164,958,805.66173,

16、501,031.09161,291,590.25预计负债15,277,254.3218,367,800.0400一年内到期的非流动负债33,040,00024,040,00021,154,138.287,040,000流动负债合计1,265,055,589.39756,436,288.21714,060,153.21696,332,837.19非流动负债长期借款49,153,110.8217,976,035.5700应付债券00000长期应付款2,690,866.983,050,163.683,513,441.314,203,923.28专项应付款51,250,00051,250,00051,

17、250,00055,358,107.58递延所得税负债0000其他非流动负债8,005,741.296,975,741.296,873,741.296,358,741.29影响非流动负债其他科目0042,074,305.940非流动负债合计126,376,973.4197,619,740.58103,711,488.54100,223,123.23负债合计1,391,432,562.80854,056,028.79817,771,641.75796,555,960.42所有者权益实收资本（或股本）390,768,671390,768,671390,768,671390,768,671资本公积金

18、43,347,482.2944,366,748.8944,366,748.8944,366,748.89盈余公积金921,230.05921,230.05921,230.05921,230.05未分配利润-640,186,445.47-522,644,557.81-569,829,070.23-86,780,968.29库存股外币报表折算差额7,297,486.637,348,013.868,353,243.609,641,398.70未确认的投资损失0000少数股东权益0000归属于母公司股东权益合计-197,851,575.50-79,239,894.01-125,419,176.6935

19、8,917,080.35所有者权益合计-135,263,322.99-7,838,648.49-48,521,287.36442,905,933.15负债及所有者权益总计1,256,169,239.81846,217,380.30769,250,354.391,239,461,893.57st康达尔（000048）比较利润表报告期2008-12-312009-12-312010-12-312011-12-31一、营业总收入945,739,226.381,435,632,063.521,162,208,056.261,329,788,759.26营业收入938,872,220.561,430,6

20、21,858.871,162,208,056.261,329,788,759.26二、营业总成本973,501,203.971,364,657,277.391,166,868,361.761,300,734,304.05营业成本829,018,808.341,217,785,209.381,013,299,932.691,167,874,695.09营业税金及附加3,681,050.4632,283,860.9811,897,249.407,061,463.71销售费用31,517,097.1123,424,365.7223,515,408.9323,472,213.08管理费用71,073,

21、672.6862,079,013.3385,481,118.5985,038,529.04财务费用34,144,806.8028,329,297.5018,667,036.8514,790,420.68资产减值损失4,065,768.58755,530.4814,007,615.302,496,982.45三、其他经营收益1,069,793.831,005,229.741,288,155.10投资净收益937,692.531,815,133.42-1,190,780.85-766,431.21四、营业利润-26,824,285.0672,789,919.55-5,851,086.3528,28

22、8,024营业外收入75,658,932.975,556,410.202,707,389.32616,556,719.05营业外支出2,826,161.413,995,170.6829,735,204.6815,659,720.89非流动资产处置净损失7,585.791,416,910.64五、利润总额46,008,486.5074,351,159.07-32,878,901.71629,185,022.16所得税4,225,262.8423,277,482.459,472,509.29137,404,327.90未确认的投资损失六、净利润41,783,223.6651,073,676.62-

23、42,351,411491,780,694.26少数股东损益5,663,251.495,322,548.124,833,101.428,732,592.32归属于母公司股东的净利润36,119,972.1745,751,128.50-47,184,512.42483,048,101.94七、每股收益基本每股收益0.090.12-0.121.24稀释每股收益0.090.12-0.121.24st康达尔（000048）比较现金流量表报告期2008-12-312009-12-312010-12-312011-12-31一、经营活动产生的现金流量销售商品、提供劳务收到的现金1,239,505,241.

24、221,233,351,707.011,130,400,212.321,298,027,726.63收到其他与经营活动有关的现金22,803,660.4228,077,392.5219,385,981.5420,128,581.38经营活动现金流入小计1,262,308,901.641,261,429,099.531,149,786,193.861,318,156,308.01购买商品、接受劳务支付的现金931,925,671.11852,869,337.65899,652,498.911,075,413,538.06支付给职工以及为职工支付的现金67,701,247.2169,336,183

25、.0577,160,306.0295,546,214.39支付的各项税费32,222,583.1163,170,339.0957,358,567.7829,668,582.04支付其他与经营活动有关的现金69,335,913.9270,888,010.4973,641,414.6087,611,214.95经营活动现金流出小计1,101,185,415.351,056,263,870.281,107,812,787.311,288,239,549.44经营活动产生的现金流量净额161,123,486.29205,165,229.2541,973,406.5529,916,758.57二、投资活

26、动产生的现金流量收回投资收到的现金1,443,2000986,00015,206,696处置固定资产、无形资产和其他长期6,347,524.14796,892567,008698,970,774.75资产收回的现金净额投资活动现金流入小计7,790,724.14796,8921,553,008714,177,470.75购建固定资产、无形资产和其他长期资产支付的现金68,733,715.6533,923,930.9283,719,895.0974,667,753.92投资支付的现金04,332,00000支付其他与投资活动有关的现金01,362,381.98010,000,000投资活动现金流

27、出小计68,733,715.6539,618,312.9083,719,895.0984,667,753.92投资活动产生的现金流量净额-60,942,991.51-38,821,420.90-82,166,887.09629,509,716.83三、筹资活动产生的现金流量吸收投资收到的现金04,900,00000取得借款收到的现金163,851,000102,332,00090,418,200.60111,557,700收到其他与筹资活动有关的现金50,000,000000筹资活动现金流入小计213,851,000107,232,00090,418,200.60111,557,700偿还债务

28、支付的现金216,130,969.23281,435,604.61105,592,462.29231,813,326.47支付其他与筹资活动有关的现金69,335,91370,888,010.4973,641,414.6087,611,214.95筹资活动现金流出小计264,231,285312,383,288115,462,479272,959,027筹资活动产生的现金流量净额-50,380,285-205,151,288-25,044,279-161,401,327资产负债表结构分析项目结构（%）变动率2008200920102011200920102011流动资产货币资金12.54%13

29、.64%6.42%44.64%1.10%-7.22%38.22%交易性金融资产0.00%0.00%0.00%0.00%0.00%0.00%0.00%应收票据0.02%0.00%0.00%0.00%-0.02%0.00%0.00%应收账款2.06%2.64%2.27%2.48%0.58%-0.36%0.20%预付账款3.52%0.40%0.65%1.29%-3.12%0.25%0.64%应收股利0.00%0.00%0.00%0.00%0.00%0.00%0.00%应收利息0.00%0.00%0.00%0.00%0.00%0.00%0.00%其他应收款1.85%3.31%3.18%2.89%1.4

30、6%-0.13%-0.29%存货36.13%18.04%13.54%7.83%-18.09%-4.50%-5.71%流动资产合计56.11%38.03%26.06%59.13%-18.09%-11.97%33.07%非流动资产投资性房地产1.18%1.67%2.74%1.62%0.49%1.07%-1.12%长期股权投资1.38%2.45%2.62%0.52%1.07%0.17%-2.10%长期应收款0.00%0.00%0.00%0.00%0.00%0.00%0.00%固定资产28.63%38.67%41.24%24.76%10.03%2.57%-16.48%工程物资0.00%0.00%0.0

31、0%0.00%0.00%0.00%0.00%在建工程0.11%1.08%4.42%4.46%0.98%3.33%0.04%生产性生物资产1.23%2.17%2.56%1.10%0.94%0.39%-1.46%油气资产0.00%0.00%0.00%0.00%0.00%0.00%0.00%无形资产10.79%15.85%19.70%7.59%5.06%3.85%-12.11%商誉0.00%0.00%0.00%0.00%0.00%0.00%0.00%长期待摊费用0.00%0.00%0.51%0.55%0.00%0.51%0.04%递延所得税资产0.56%0.08%0.15%0.27%-0.48%0.

32、07%0.12%非流动资产合计43.89%61.97%73.94%40.87%18.09%11.97%-33.07%资产总计100.00%100.00%100.00%100.00%0.00%0.00%0.00%流动负债短期借款28.57%29.88%31.56%19.02%1.30%1.69%-12.54%应付账款2.85%16.40%14.46%17.80%13.54%-1.93%3.34%预收账款33.41%5.50%2.77%1.93%-27.91%-2.73%-0.84%应付职工薪酬1.41%2.40%2.98%1.45%0.98%0.58%-1.53%应交税费2.27%5.70%3.

33、75%20.46%3.43%-1.95%16.71%应付利息3.75%5.86%7.24%4.85%2.11%1.38%-2.39%应付股利0.44%0.72%0.75%0.77%0.28%0.03%0.02%其他应付款15.84%19.31%21.22%20.25%3.48%1.90%-0.97%预提费用0.00%0.00%0.00%0.00%0.00%0.00%0.00%预计负债1.10%2.15%0.00%0.00%1.05%-2.15%0.00%一年内到期的非流动负债2.37%2.81%2.59%0.88%0.44%-0.23%-1.70%流动负债合计90.92%88.57%87.32

34、%87.42%-2.35%-1.25%0.10%非流动负债0.00%0.00%0.00%0.00%0.00%0.00%0.00%长期借款3.53%2.10%0.00%0.00%-1.43%-2.10%0.00%应付债券0.00%0.00%0.00%0.00%0.00%0.00%0.00%长期应付款0.19%0.36%0.43%0.53%0.16%0.07%0.10%专项应付款3.68%6.00%6.27%6.95%2.32%0.27%0.68%递延所得税负债0.00%0.00%0.00%0.00%0.00%0.00%0.00%其他非流动负债0.58%0.82%0.84%0.80%0.24%0.

35、02%-0.04%影响非流动负债其他科目0.00%0.00%5.14%0.00%0.00%5.14%-5.14%非流动负债合计9.08%11.43%12.68%12.58%2.35%1.25%-0.10%负债合计110.77%100.93%106.31%64.27%-9.84%5.38%-42.04%所有者权益实收资本（或股本）-288.89%-4985.15%-805.36%88.23%-4696.26%4179.80%893.58%资本公积金-32.05%-566.00%-91.44%10.02%-533.95%474.56%101.45%盈余公积金-0.68%-11.75%-1.90%0

36、.21%-11.07%9.85%2.11%未分配利润473.29%6667.53%1174.39%-19.59%6194.25%-5493.14%-1193.98%库存股0.00%0.00%0.00%0.00%0.00%0.00%0.00%外币报表折算差额-5.40%-93.74%-17.22%2.18%-88.35%76.53%19.39%归属于母公司股东权益合计146.27%1010.89%258.48%81.04%864.62%-752.40%-177.45%所有者权益合计-10.77%-0.93%-6.31%35.73%9.84%-5.38%42.04%利润表结构分析项目结构（%）变动

37、比率报告期20082009 2010 2011 200920102011一、营业总收入100.00%100.00%100.00%100.00%0.00%0.00%0.00%营业收入99.27%99.65%100.00%100.00%0.38%0.35%0.00%二、营业总成本102.94%95.06%100.40%97.82%-7.88%5.34%-2.59%营业成本87.66%84.83%87.19%87.82%-2.83%2.36%0.64%营业税金及附加0.39%2.25%1.02%0.53%1.86%-1.23%-0.49%销售费用3.33%1.63%2.02%1.77%-1.70%0

38、.39%-0.26%管理费用7.52%4.32%7.36%6.39%-3.19%3.03%-0.96%财务费用3.61%1.97%1.61%1.11%-1.64%-0.37%-0.49%资产减值损失0.43%0.05%1.21%0.19%-0.38%1.15%-1.02%三、其他经营收益0.00%0.07%0.09%0.10%0.07%0.01%0.01%投资净收益0.10%0.13%-0.10%-0.06%0.03%-0.23%0.04%四、营业利润-2.84%5.07%-0.50%2.13%7.91%-5.57%2.63%营业外收入8.00%0.39%0.23%46.37%-7.61%-0

39、.15%46.13%营业外支出0.30%0.28%2.56%1.18%-0.02%2.28%-1.38%非流动资产处置净损失0.00%0.00%0.00%0.11%0.00%0.00%0.11%五、利润总额4.86%5.18%-2.83%47.31%0.31%-8.01%50.14%所得税0.45%1.62%0.82%10.33%1.17%-0.81%9.52%六、净利润4.42%3.56%-3.64%36.98%-0.86%-7.20%40.63%少数股东损益0.60%0.37%0.42%0.66%-0.23%0.05%0.24%归属于母公司股东的净利润3.82%3.19%-4.06%36.

40、33%-0.63%-7.25%40.39%现金流量表结构分析结构（%）变动比率报告期2008200920102011200920102011一、经营活动产生的现金流量销售商品、提供劳务收到的现金98.19%97.77%98.31%98.47%-0.42%0.54%0.16%收到的税费返还0.00%0.00%0.00%0.00%0.00%0.00%0.00%收到其他与经营活动有关的现金1.81%2.23%1.69%1.53%0.42%-0.54%-0.16%经营活动现金流入小计85.06%92.11%92.59%61.48%7.05%0.48%-31.11%购买商品、接受劳务支付的现金84.63

41、%80.74%81.21%83.48%-3.89%0.47%2.27%支付给职工以及为职工支付的现金6.15%6.56%6.97%7.42%0.42%0.40%0.45%支付的各项税费2.93%5.98%5.18%2.30%3.05%-0.80%-2.87%支付其他与经营活动有关的现金6.30%6.71%6.65%6.80%0.41%-0.06%0.15%经营活动现金流出小计76.78%75.00%84.76%78.27%-1.78%9.76%-6.49%经营活动产生的现金流量净额323.54%-528.67%-64.34%6.01%-852.21%464.34%70.35%二、投资活动产生的

42、现金流量收回投资收到的现金18.52%0.00%63.49%2.13%-18.52%63.49%-61.36%处置固定资产、无形资产和其他长期81.48%100.00%36.51%97.87%18.52%-63.49%61.36%投资活动现金流入小计0.52%0.06%0.13%33.31%-0.47%0.07%33.19%购建固定资产、无形资产和其他长期资产支付的现金100.00%85.63%100.00%88.19%-14.37%14.37%-11.81%支付其他与投资活动有关的现金0.00%3.44%0.00%11.81%3.44%-3.44%11.81%投资活动现金流出小计4.79%2

43、.81%6.41%5.14%-1.98%3.59%-1.26%投资活动产生的现金流量净额-122.37%100.04%125.95%126.40%222.41%25.91%0.45%三、筹资活动产生的现金流量吸收投资收到的现金0.00%4.57%0.00%0.00%4.57%-4.57%0.00%取得借款收到的现金76.62%95.43%100.00%100.00%18.81%4.57%0.00%收到其他与筹资活动有关的现金23.38%0.00%0.00%0.00%-23.38%0.00%0.00%筹资活动现金流入小计14.41%7.83%7.28%5.20%-6.58%-0.55%-2.08

44、%偿还债务支付的现金81.80%90.09%91.45%84.93%8.30%1.36%-6.53%支付其他与筹资活动有关的现金26.24%22.69%63.78%32.10%-3.55%41.09%-31.68%筹资活动现金流出小计18.42%22.18%8.83%16.58%3.76%-13.35%7.75%筹资活动产生的现金流量净额-101.16%528.64%38.39%-32.41%629.80%-490.25%-70.80%资产负债表趋势分析报告期200920102011200920102011流动资产货币资金-42,096,537 -66,066,171 503,895,329

45、-26.72%-57.23%1020.60%应收票据-200,000 -100.00%#div/0!#div/0!应收账款-3,546,126 -4,836,054 13,193,844 -13.70%-21.66%75.43%预付账款-40,842,594 1,609,972 11,009,198 -92.33%47.48%220.15%其他应收款4,772,019 -3,550,855 11,383,098 20.55%-12.68%46.57%存货-301,191,934 -48,470,109 -7,076,311 -66.37%-31.75%-6.79%流动资产合计-383,105,

46、172 -121,313,217 532,405,159 -54.35%-37.70%265.57%非流动资产#div/0!#div/0!#div/0!投资性房地产-663,089 6,954,079 -999,269 -4.48%49.23%-4.74%长期股权投资3,386,313 -570,243 -13,762,431 19.52%-2.75%-68.24%固定资产-32,501,562 -9,971,269 -10,361,099 -9.04%-3.05%-3.27%在建工程7,834,401 24,796,167 21,290,104 584.58%270.27%62.67%生产性生物资产2,897,036 1,306,402 -6,057,308 18.72%7.11%-30.78%无形资产-1,431,005 17,424,478 -57,411,636 -1.06%12.99%-37.89%长期待摊费用0 3,952,359 2,894,663 #div/0!#div/0!7