上海贝岭(600171)2016-2018年财务报表及指标

1、上海贝岭股份有限公司2016-2018 年度财务报表指标数据分析报告（表格数据）1 财务报表数据11.1 资产负债表11.2 利润表 21.3 现金流量表 31.4 所有者权益变动表 42 会计报表分析 52.1 资产负债表分析 52.2 利润表分析 82.3 现金流量表分析 102.4 所有者权益变动表分析 123 财务指标分析133.1 偿债能力分析 133.2 营运能力分析 143.3 盈利能力分析 143.4 发展能力分析 164 杜邦分析 174.1 杜邦分析表 174.2 杜邦分析图 17摘要本报告上海贝岭以 2016-2018 年度财务报表数据为分析基础包括资产负债表、利润表、现

2、金流量表和所有者权益变动表水平、垂直分析财务指标盈利能力、偿债能力、营运能力、发展成长能力、杜邦等分析This report is based on the data of financial statements of Listed Companies in 2016-2018.Including horizontal and vertical analysis of SOFP, profit statement, cash flow statement andowners equity statementFinancial Indicators Profit, Debt Payment,

3、Operations, Development, DuPont, etc.上海贝岭股份有限公司 2018年度财务报表分析报告251财务报表数据1.1资产负债表表格1 2016-2018年度 资产负债表货币资金127,876.04125,739.48121,345.75交易性金融资产0.00873.79905.99应收票据2,865.274,381.475,917.37应收账款9,912.8510,819.6815,208.35预付款项543.01566.281,089.51应收利息3,130.587,042.790.00其他应收款273.33531.731,161.59存货8,391.6112

4、,642.0615,516.67其他流动资产9,518.844,147.777,054.03流动资产合计162,511.52166,745.05168,199.25可供出售金融资产14,015.4427,217.3423,653.90投资性房地产18,699.2118,414.5717,736.63固定资产8,020.626,620.795,702.59摩加4,955.337,313.836,711.51商管0.0045,626.2245,626.22长期待摊费用393.24255.63115.66递延所得税资产1,915.132,598.103,031.65非流动资产合计48,007.041

5、08,046.48102,578.15资产总计210,518.56274,791.53270,777.41短期借款5,544.745,222.794,804.24应付票据3,172.063,341.5011,667.80应付账款5,315.036,561.460.00预收款项388.07580.67593.71应付职工薪酬1,074.001,237.131,569.67应交税费442.62185.42419.86应付利息0.009.240.00其他应付款1,079.8010,095.471,410.70流动负债合计17,016.3227,233.6820,465.98长期应付款0.000.00

6、1,536.00Table 1 Balance Sheets for 2016-2018专项应付款1,536.001,536.000.00长期负债合计1,536.001,536.001,536.00递延所得税负债172.09584.70208.70递延收益-非流动负债4,314.983,317.092,794.84非流动负债合计6,023.075,437.794,539.55负债合计23,039.4032,671.4725,005.52实收资本（或股本）67,380.7869,960.9569,960.95资本公积80,176.53115,886.14115,886.14盈余公积14,033.

7、3415,091.3215,298.87未分配利润23,255.2638,215.0142,614.29其他综合收益0.00193.65-892.18归属于母公司所有者权益合计184,845.90239,347.07242,868.08少数股东权益2,633.262,772.992,903.81所有者权益合计187,479.16242,120.07245,771.88负债与所有者权益总计210,518.56274,791.53270,777.411.2利润表表格2 2016-2018年度利润表Table 2 Income Sheets for 2016-2018营业总收入50,909.3956

8、,187.4078,434.44营业收入50,909.3956,187.4078,434.44营业总成本47,880.3353,097.5871,244.78营业成本37,726.3942,626.4658,345.77营业税金及附加501.75653.17799.90销售费用2,436.532,921.723,072.77管理费用9,056.8911,200.2413,589.06财务费用-3,653.50-4,940.96-5,238.35资产减值损失1,812.26636.96675.63公允价值艾动收益0.000.0028.73投资收益413.1612,465.41802.26其他业务

9、利润0.00950.752,362.65营业利润3,442.2216,505.9710,383.30营业外收入667.45890.8785.04营业外支出89.41258.942.46利润总额4,020.2617,137.9010,465.88所得税费用-35.68-367.18131.36净利润4,055.9417,505.0810,334.53归属于母公司所有者的净利润3,785.3917,365.3510,203.71少数股东损益270.55139.73130.81基本每股收益0.000.000.00稀释每股收益0.000.000.00其他综合收益（损失）0.00193.65-1,085

10、.84综合收益总额4,055.9417,698.749,248.69归属于母公司所有者的综合收益3,785.3917,559.009,117.88归属少数股东的综合收益270.55139.73130.811.3现金流量表表格3 2016-2018年度 现金流量表销售商品、提供劳务收到的现金52,435.2655,452.4571,844.43收到的税费返还94.14280.891,516.95收到的其他与经营活动有美的现金3,737.334,179.7014,741.36购买商品、接受劳务支付的现金36,245.7241,965.3558,766.25支付给职工以及为职工支付的现金7,236.

11、268,189.5310,239.87支付的各项税费1,607.151,368.042,320.62支付其他与经营活动有美的现金5,201.826,522.646,536.30经营活动产生的现金流量5,975.771,867.4710,239.70收回投资收到的现金26,400.0035,860.6319,440.76取得投资收益收到的现金410.58712.10620.28处置长期资产收回的现金362.4514.341,161.88购建长期资产支付的现金771.23394.86461.00投资支付的现金21,700.0028,270.0520,811.25取得其他营业单位支付的现金0.001

12、0,141.318,802.00支付其他与投资活动有美的现金146.2650.164.42投资活动产生的现金流量4,555.53-2,269.30-8,855.75取得借款收到的现金9,105.005,403.657,276.78Table 3 Cash Flow Sheets for 2016-2018收到其他与筹资活动有美的现金1,258.720.001,806.01偿还债务支付的现金7,769.725,403.658,026.44分配股利.利润或利息支付的现金1,761.331,464.325,731.95支付其他与筹资活动有美的现金1,828.1743.3510,018.58筹资活动产

13、生的现金流量-995.50-1,507.67-14,694.18汇率变动对现金的影响161.59-277.06645.51现金及现金等价物净增加额9,697.40-2,186.56-12,664.72期初现金及现金等价物余额115,417.63125,115.03122,928.47期末现金及现金等价物余额125,115.03122,928.47110,263.751.4 所有者权益变动表表格4 2016-2018年度 所有者权益变动表上期期末余额185,107.75187,479.16242,120.07本期期初余额185,107.75187,479.16242,120.07本期增减及动金颔

14、2,371.4254,640.903,651.82综合收益总额4,055.9417,698.749,248.69所有者投入和减少资本0.0038,289.780.00所有者投入资本0.0038,289.780.00利润分配-1,684.52-1,347.62-5,596.88对股东的分配-1,684.52-1,347.62-5,596.88期末余额187,479.16242,120.07245,771.88Table 4 Changes in Owners Equity Sheets For 2016-20182会计报表分析2.1 资产负债表分析2.1.1 水平趋势分析表格5 2018年度水平

15、分析货币资金125,739.48121,345.75-4,393.73-3.49%-1.60%交易性金融资产873.79905.9932.203.69%0.01%应收票据4,381.475,917.371,535.9035.05%0.56%应收账款10,819.6815,208.354,388.6740.56%1.60%预付款项566.281,089.51523.2292.40%0.19%应收利息7,042.790.00-7,042.79-100.00%-2.56%其他应收款531.731,161.59629.86118.46%0.23%存货12,642.0615,516.672,874.61

16、22.74%1.05%其他流动资产4,147.777,054.032,906.2670.07%1.06%流动资产合计166,745.05168,199.251,454.200.87%0.53%可供出售金融资产27,217.3423,653.90-3,563.44-13.09%-1.30%投资性房地产18,414.5717,736.63-677.95-3.68%-0.25%固定资产6,620.795,702.59-918.20-13.87%-0.33%无形资产7,313.836,711.51-602.32-8.24%-0.22%商誉45,626.2245,626.220.000.00%0.00%

17、长期待摊费用255.63115.66-139.97-54.76%-0.05%递延所得税资产2,598.103,031.65433.5516.69%0.16%非流动资产合计108,046.48102,578.15-5,468.33-5.06%-1.99%资产总计274,791.53270,777.41-4,014.13-1.46%-1.46%短期借款5,222.794,804.24-418.55-8.01%-0.15%应付票据3,341.5011,667.808,326.31249.18%3.03%应付账款6,561.460.00-6,561.46-100.00%-2.39%预收款项580.67

18、593.7113.032.24%0.00%应付职工薪酬1,237.131,569.67332.5426.88%0.12%应交税费185.42419.86234.44126.44%0.09%应付利息9.240.00-9.24-100.00%0.00%其他应付款10,095.471,410.70-8,684.77-86.03%-3.16%流动负债合计27,233.6820,465.98-6,767.70-24.85%-2.46%长期应付款0.001,536.001,536.000.00%0.56%专项应付款1,536.000.00-1,536.00-100.00%-0.56%长期负债合计1,536

19、.001,536.000.000.00%0.00%递延所得税负债584.70208.70-376.00-64.31%-0.14%递延收益-非流动负债3,317.092,794.84-522.24-15.74%-0.19%非流动负债合计5,437.794,539.55-898.25-16.52%-0.33%负债合计32,671.4725,005.52-7,665.94-23.46%-2.79%Table 5 Horizontal Analysis In 2018实收资本（或股本）69,960.9569,960.950.000.00%0.00%资本公积115,886.14115,886.140.0

20、00.00%0.00%盈余公积15,091.3215,298.87207.551.38%0.08%未分配利润38,215.0142,614.294,399.2811.51%1.60%其他综合收益193.65-892.18-1,085.84-560.71%-0.40%归属于母公司所有者权益合计239,347.07242,868.083,521.001.47%1.28%少数股东权益2,772.992,903.81130.814.72%0.05%所有者权益合计242,120.07245,771.883,651.821.51%1.33%负债与所有者权益总计274,791.53270,777.41-4,

21、014.13-1.46%-1.46%2.1.2 垂直结构分析表格6 2018年度垂直分析Table 6 Vertical Analysis In 2018货币资金45.7644.81-0.94-2.06%交易性金融资产0.320.330.025.22%应收票据1.592.190.5937.06%应收账款3.945.621.6842.65%预付款项0.210.400.2095.25%应收利息2.560.00-2.56-100.00%其他应收款0.190.430.24121.69%存货4.605.731.1324.56%其他流动资产1.512.611.1072.59%流动资产合计60.6862.1

22、21.442.37%可供出售金融资产9.908.74-1.17-11.80%投资性房地产6.706.55-0.15-2.25%固定资产2.412.11-0.30-12.59%摩加2.662.48-0.18-6.88%商管16.6016.850.251.48%长期待摊费用0.090.04-0.05-54.08%递延所得税资产0.951.120.1718.42%非流动资产合计39.3237.88-1.44-3.65%资产总计100.00100.000.000.00%短期借款1.901.77-0.13-6.65%应付票据1.224.313.09254.36%应付账款2.390.00-2.39-100

23、.00%预收款项0.210.220.013.76%应付职工薪酬0.450.580.1328.76%应交税费0.070.160.09129.80%应付利息0.000.000.00-100.00%其他应付款3.670.52-3.15-85.82%流动负债合计9.917.56-2.35-23.74%长期应付款0.000.570.570.00%专项应付款0.560.00-0.56-100.00%长期负债合计0.560.570.011.48%递延所得税负债0.210.08-0.14-63.78%递延收益-非流动负债1.211.03-0.17-14.50%非流动负债合计1.981.68-0.30-15.2

24、8%负债合计11.899.23-2.65-22.33%实收资本（或股本）25.4625.840.381.48%资本公积42.1742.800.631.48%盈余公积5.495.650.162.88%未分配利润13.9115.741.8313.17%其他综合收益0.07-0.33-0.40-567.54%归属于母公司所有者权益合计87.1089.692.592.98%少数股东权益1.011.070.066.27%所有者权益合计88.1190.772.653.01%负债与所有者权益总计100.00100.000.000.00%2.2利润表分析2.2.1 水平趋势分析表格7 2018年度水平分析营业

25、总收入56,187.4078,434.4422,247.0539.59%39.59%营业收入56,187.4078,434.4422,247.0539.59%39.59%营业总成本53,097.5871,244.7818,147.2034.18%32.30%营业成本42,626.4658,345.7715,719.3236.88%27.98%营业税金及附加653.17799.90146.7322.46%0.26%销售费用2,921.723,072.77151.055.17%0.27%管理费用11,200.2413,589.062,388.8221.33%4.25%财务费用-4,940.96-5

26、,238.35-297.396.02%-0.53%资产减值损失636.96675.6338.686.07%0.07%公允价值变动收益0.0028.7328.730.00%0.05%投资收益12,465.41802.26-11,663.15-93.56%-20.76%其他业务利润950.752,362.651,411.90148.50%2.51%营业利润16,505.9710,383.30-6,122.67-37.09%-10.90%营业外收入890.8785.04-805.84-90.45%-1.43%营业外支出258.942.46-256.49-99.05%-0.46%利润总额17,137.

27、9010,465.88-6,672.02-38.93%-11.87%所得税费用-367.18131.36498.54-135.77%0.89%净利润17,505.0810,334.53-7,170.55-40.96%-12.76%归属于母公司所有者的净利润17,365.3510,203.71-7,161.64-41.24%-12.75%少数股东损益139.73130.81-8.92-6.38%-0.02%基本每股收益0.000.000.00-42.31%0.00%稀释每股收益0.000.000.00-42.31%0.00%其他综合收益（损失）193.65-1,085.84-1,279.49-6

28、60.71%-2.28%综合收益总额17,698.749,248.69-8,450.04-47.74%-15.04%归属于母公司所有者的综合收益17,559.009,117.88-8,441.13-48.07%-15.02%Table 7 Horizontal Analysis In 2018归属少数股东的综合收益139.73130.81-8.92-6.38%-0.02%2.2.2垂直结构分析表格8 2018年度垂直分析Table 8 Vertical Analysis In 2018营业总收入100.00100.000.000.00%营业收入100.00100.000.000.00%营业总成

29、本94.5090.83-3.67-3.88%营业成本75.8674.39-1.48-1.95%营业税金及附加1.161.02-0.14-12.27%销售费用5.203.92-1.28-24.66%管理费用19.9317.33-2.61-13.09%财务费用-8.79-6.682.12-24.05%资产减值损失1.130.86-0.27-24.01%公允价值艾动收益0.000.040.040.00%投资收益22.191.02-21.16-95.39%其他业务利润1.693.011.3278.02%营业利润29.3813.24-16.14-54.94%营业外收入1.590.11-1.48-93.1

30、6%营业外支出0.460.00-0.46-99.32%利润总额30.5013.34-17.16-56.25%所得税费用-0.650.170.82-125.63%净利润31.1513.18-17.98-57.71%归属于母公司所有者的净利润30.9113.01-17.90-57.91%少数股东损益0.250.17-0.08-32.94%基本每股收益0.000.000.00-58.67%稀释每股收益0.000.000.00-58.67%其他综合收益（损失）0.34-1.38-1.73-501.67%综合收益总额31.5011.79-19.71-62.57%归属于母公司所有者的综合收益31.2511

31、.62-19.63-62.80%归属少数股东的综合收益0.250.17-0.08-32.94%2.3现金流量表分析2.3.1水平趋势分析表格9 2018年度水平分析销售商品、提供劳务收到的现金55,452.4571,844.4316,391.9829.56%13.33%收到的税费返还280.891,516.951,236.06440.06%1.01%收到的其他与经营活动有关的现金4,179.7014,741.3610,561.65252.69%8.59%购买商品、接受劳务支付的现金41,965.3558,766.2516,800.9040.04%13.67%支付给职工以及为职工支付的现金8,1

32、89.5310,239.872,050.3425.04%1.67%支付的各项税费1,368.042,320.62952.5869.63%0.77%支付其他与经营活动有关的现金6,522.646,536.3013.660.21%0.01%经营活动产生的现金流量1,867.4710,239.708,372.23448.32%6.81%收回投资收到的现金35,860.6319,440.76-16,419.87-45.79%-13.36%取得投资收益收到的现金712.10620.28-91.82-12.89%-0.07%处置长期资产收回的现金14.341,161.881,147.547999.85%0

33、.93%购建长期资产支付的现金394.86461.0066.1416.75%0.05%投资支付的现金28,270.0520,811.25-7,458.80-26.38%-6.07%取得其他营业单位支付的现金10,141.318,802.00-1,339.31-13.21%-1.09%支付其他与投资活动有关的现金50.164.42-45.74-91.19%-0.04%投资活动产生的现金流量-2,269.30-8,855.75-6,586.44290.24%-5.36%取得借款收到的现金5,403.657,276.781,873.1334.66%1.52%收到其他与筹资活动有关的现金0.001,8

34、06.011,806.010.00%1.47%偿还债务支付的现金5,403.658,026.442,622.8048.54%2.13%分配股利.利润或利息支付的现金1,464.325,731.954,267.62291.44%3.47%支付其他与筹资活动有关的现金43.3510,018.589,975.2323012.69%8.11%筹资活动产生的现金流量-1,507.67-14,694.18-13,186.51874.63%-10.73%汇率变动对现金的影响-277.06645.51922.56-332.99%0.75%Table 9 Horizontal Analysis In 2018现

35、金及现金等价物净增加额-2,186.56-12,664.72-10,478.16479.21%-8.52%期初现金及现金等价物余额125,115.03122,928.47-2,186.56-1.75%-1.78%期末现金及现金等价物余额122,928.47110,263.75-12,664.72-10.30%-10.30%2.3.2垂直结构分析表格10 2018年度 垂直分析销售商品、提供劳务收到的现金45.1165.1620.0544.44%收到的税费返还0.231.381.15502.09%收到的其他与经营活动有美的现金3.4013.379.97293.20%购买商品、接受劳务支付的现金3

36、4.1453.3019.1656.12%支付给职工以及为职工支付的现金6.669.292.6239.40%支付的各项税费1.112.100.9989.11%支付其他与经营活动有美的现金5.315.930.6211.72%经营活动产生的现金流量1.529.297.77511.30%收回投资收到的现金29.1717.63-11.54-39.56%取得投资收益收到的现金0.580.56-0.02-2.89%处置长期资产收回的现金0.011.051.048930.18%购建长期资产支付的现金0.320.420.1030.16%投资支付的现金23.0018.87-4.12-17.93%取得其他营业单位支

37、付的现金8.257.98-0.27-3.24%支付其他与投资活动有美的现金0.040.00-0.04-90.18%投资活动产生的现金流量-1.85-8.03-6.19335.06%取得借款收到的现金4.406.602.2050.13%收到其他与筹资活动有美的现金0.001.641.640.00%偿还债务支付的现金4.407.282.8865.60%分配股利.利润或利息支付的现金1.195.204.01336.40%支付其他与筹资活动有美的现金0.049.099.0525667.37%筹资活动产生的现金流量-1.23-13.33-12.10986.57%汇率变动对现金的影响-0.230.590.

38、81-359.75%现金及现金等价物净增加额-1.78-11.49-9.71545.73%期初现金及现金等价物余额101.78111.499.719.54%Table 10 Vertical Analysis In 2018期末现金及现金等价物余额100.00100.000.000.00%1.5 所有者权益变动表分析1.5.1 水平趋势分析表格11 2018年度水平分析Table 11 Horizontal Analysis In 2018上期期末余额187,479.16242,120.0754,640.9029.15%22.57%本期期初余额187,479.16242,120.0754,64

39、0.9029.15%22.57%本期增减变动金额54,640.903,651.82-50,989.09-93.32%-21.06%综合收益总额17,698.749,248.69-8,450.04-47.74%-3.49%所有者投入和减少资本38,289.780.00-38,289.78-100.00%-15.81%所有者投入资本38,289.780.00-38,289.78-100.00%-15.81%利润分配-1,347.62-5,596.88-4,249.26315.32%-1.76%对股东的分配-1,347.62-5,596.88-4,249.26315.32%-1.76%期末余额242

40、,120.07245,771.883,651.821.51%1.51%1.5.2 垂直结构分析表格12 2018年度垂直分析Table 12 Vertical Analysis In 2018上期期末余额77.4398.5121.0827.23%本期期初余额77.4398.5121.0827.23%本期增减及动金颔22.571.49-21.08-93.42%综合收益总额7.313.76-3.55-48.52%所有者投入和减少资本15.810.00-15.81-100.00%所有者投入资本15.810.00-15.81-100.00%利润分配-0.56-2.28-1.72309.15%对股东的分

41、配-0.56-2.28-1.72309.15%期末余额100.00100.000.000.00%3财务指标分析3.1偿债能力分析3.1.1短期偿债能力分析流动比率9.747.447.02速动比率8.526.636.16保守速动比率8.376.385.98现金比率7.665.564.62营运资金与借款比30.2226.4728.65营运资金（万元）142,646.56142,503.28143,622.303.1.2长期偿债能力分析利息保障倍数-0.10-2.47-1.00经营活动产生的现金流量净额与流动负债比0.370.080.43现金流利息保障倍数-1.64-0.38-1.95平均资产贝债率

42、（）10.7111.4810.57长期借款与总资产比0.000.000.00有形资产贝债率（）10.9913.0313.10有形资产与带息债务比0.050.050.05权益乘数1.121.131.12产权比率0.120.130.12权益与负债比8.337.718.46长期资本负债率（%）3.142.602.00长期负债与权益比0.030.030.02经营活动产生的现金流量净额与负债合计比0.270.070.36经营活动产生的现金流量净额与带息债务比0.560.171.023.2营运能力分析3.2.1流动资产周转分析营业收入应收账款率（）20.5918.4516.59应收账款周转率4.865.4

43、26.03应收账款周转天数75.1467.3460.56存货与收入比0.150.190.18存货周转率5.074.054.14存货周转天数72.0490.0588.08应付账款周转率6.947.1817.78营运资金周转率0.360.390.55现金及现金等价物周转率0.300.350.53流动资产周转率0.320.340.473.2.2固定资产周转分析固定资产周转率6.127.6812.73非流动资产周转率1.020.720.743.2.3总资产周转分析总资产周转率0.240.230.29股东权益周转率0.270.260.323.3盈利能力分析3.3.1资产经营盈利能力分析资产报酬率0.22

44、%5.85%2.09%总资产净禾I润率（ROA）1.94%7.21%3.79%3.3.4盈利质量分析3.3.2资本经营盈利能力分析净资产收益率(ROE)2.18%8.15%4.24%息税前利润与资产总额比2.01%12.41%5.21%投入资本回报率0.20%5.48%1.95%长期资本收益率0.20%5.64%2.13%投资收益率2.95%44.37%3.27%3.3.3商品经营盈利能力分析净利润与利润总额比100.89%102.14%98.74%营业毛利率25.90%24.14%25.61%营业成本率74.10%75.86%74.39%营业利润率6.76%29.38%13.24%营业净利率7.97%31.15%13.18%总营业成本率94.05%94.50%90.83%销售费用率4.79%5.20%3.92%管理费用率17.79%19.93%17.33%财务费用率-7.