好利来(002729)2016-2018年财务报表及指标

1、好利来中国电子科技股份2021-2021 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32会计报表分析 52.1资产负债表分析52.2利润表分析72.3现金流量表分析92.4所有者权益变动表分析113财务指标分析 133.1偿债水平分析133.2营运水平分析143.3盈利水平分析143.4开展水平分析164杜邦分析 174.1杜邦分析表174.2杜邦分析图17摘要本报告好利来以2021-2021年度财务报表数据为分析根底包括资产负债表、利润表、现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水平、偿债水平、

2、营运水平、开展成长水平、杜邦等分析ThisreportisbasedonthedataoffinancialstatementsofListedCompaniesin2021-2021.IncludinghorizontalandverticalanalysisofSOFP,profitstatement,cashflowstatementandownersequitystatementFinancialIndicatorsProfit,DebtPayment,Operations,Development,DuPont,etc.1 财务报表数据1.1 资产负债表表格12021-2021年度资产

3、负债表货币资金8,453.406,972.409,499.64应收票据1,263.191,703.602,621.26应收账款3,246.723,613.054,310.87预付款项249.65302.6798.62其他应收款205.65197.914,051.29存货2,965.304,132.123,921.99其他流动资产1,088.293,374.7186.98流动资产合计17,472.2120,296.4524,590.64投资性房地产1,033.705,600.076,109.88固定资产22,743.4317,900.1516,320.64在建工程306.84253.68143.

4、11摩加1,440.85885.30861.75长期待摊费用294.04277.41236.89递延所得税资产41.6380.3992.44非流动资产合计25,860.4924,997.0123,764.71资产总计43,332.6945,293.4648,355.35短期借款0.000.002,000.00应付票据0.000.001,532.91应付账款1,304.191,705.560.00预收款项102.49220.37349.73应付职工薪酬533.75654.57600.80应交税费254.67543.90211.01其他应付款690.54229.89236.48其他流动负债4.83

5、0.760.53流动负债合计2,890.473,355.064,931.46递延所得税负债26.9446.3147.73递延收益-非流动负债25.3524.7024.05非流动负债合计52.2971.0171.78负债合计2,942.763,426.075,003.24Table1BalanceSheetsfor2021-2021实收资本或股本6,668.006,668.006,668.00资本公积17,834.0617,834.0617,834.06盈余公积2,033.642,225.222,248.17未分配利润13,727.9115,147.0916,520.00其他综合收益126.32

6、-6.9881.89归属于母公司所有者权益合计40,389.9341,867.3943,352.11所有者权益合计40,389.9341,867.3943,352.11负债与所有者权益总计43,332.6945,293.4648,355.351.2 利润表表格22021-2021年度利润表营业总收入15,378.1916,957.2017,685.96营业收入15,378.1916,957.2017,685.96营业总本钱13,203.9614,394.2215,613.35宫业本钱9,172.449,606.5310,677.78营业税金及附加300.38425.01367.80销售费用84

7、3.441,004.55968.20治理费用2,806.533,204.733,455.18财务费用37.5897.63-103.09资产减值损失43.5955.76247.49投资收益209.49149.3729.61其他业务利润0.00191.70305.22营业利润2,383.712,904.052,407.45营业外收入278.8127.3318.26营业外支出187.3444.556.20利润总额2,475.182,886.842,419.50所得税费用334.69609.28356.85净利润2,140.492,277.562,062.65归属于母公司所有者的净利润2,140.49

8、2,277.562,062.65根本每股收益0.000.000.00稀释每股收益0.000.000.00其他综合收益损失117.37-133.3188.87Table2IncomeSheetsfor2021-2021综合收益总额2,257.862,144.252,151.52归属于母公司所有者的综合收益2,257.862,144.252,151.521.3 现金流量表表格32021-2021年度现金流量表销售商品、提供劳务收到的现金13,244.7614,587.0914,742.71收到的税费返还189.900.00169.48收到的其他与经营活动有美的现金1,363.871,365.241

9、,419.57购置商品、接受劳务支付的现金3,350.634,852.555,011.27支付给职工以及为职工支付的现金4,523.815,418.665,549.76支付的各项税费1,700.821,772.791,969.38支付其他与经营活动有美的现金1,650.161,772.121,603.93经营活动产生的现金流量3,573.112,136.212,197.43收回投资收到的现金33,000.0025,000.007,000.00取得投资收益收到的现金213.33158.3331.39处置长期资产收回的现金73.842.482.25购建长期资产支付的现金2,029.46914.55

10、174.96投资支付的现金28,000.0027,000.008,000.00投资活动产生的现金流量3,257.71-2,753.73-1,141.32取得借款收到的现金0.000.003,000.00归还债务支付的现金7,327.490.001,000.00分配股利.利润或利息支付的现金858.90666.80731.45筹资活动产生的现金流量-8,186.39-666.801,268.55汇率受动对现金的影响166.72-196.68202.58现金及现金等价物净增加额-1,188.85-1,481.002,527.23期初现金及现金等价物余额9,642.268,453.406,972.4

11、0期末现金及现金等价物余额8,453.406,972.409,499.64Table3CashFlowSheetsfor2021-20211.4 所有者权益变动表表格42021-2021年度所有者权益变动表Table4ChangesinOwnersEquitySheetsFor2021-2021上期期末余额38,798.8740,389.9341,867.39本期期初余额38,798.8740,389.9341,867.39本期增减及动金颔1,591.061,477.451,484.72综合收益总额2,257.862,144.252,151.52利润分配-666.80-666.80-666.8

12、0对股东的分配-666.80-666.80-666.80期末余额40,389.9341,867.3943,352.112 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52021年度水平分析货币资金6,972.409,499.642,527.2336.25%5.58%应收票据1,703.602,621.26917.6753.87%2.03%应收账款3,613.054,310.87697.8219.31%1.54%预付款项302.6798.62-204.05-67.42%-0.45%其他应收款197.914,051.293,853.381947.09%8.51%存货4,132.12

13、3,921.99-210.13-5.09%-0.46%其他流动资产3,374.7186.98-3,287.73-97.42%-7.26%流动资产合计20,296.4524,590.644,294.1921.16%9.48%投资性房地产5,600.076,109.88509.819.10%1.13%固定资产17,900.1516,320.64-1,579.51-8.82%-3.49%在建工程253.68143.11-110.56-43.58%-0.24%无形资产885.30861.75-23.56-2.66%-0.05%长期待摊费用277.41236.89-40.52-14.61%-0.09%递

14、延所得税资产80.3992.4412.0414.98%0.03%非流动资产合计24,997.0123,764.71-1,232.30-4.93%-2.72%资产总计45,293.4648,355.353,061.896.76%6.76%短期借款0.002,000.002,000.000.00%4.42%应付票据0.001,532.911,532.910.00%3.38%应付账款1,705.560.00-1,705.56-100.00%-3.77%预收款项220.37349.73129.3658.70%0.29%应付职工薪酬654.57600.80-53.77-8.21%-0.12%应交税费54

15、3.90211.01-332.89-61.20%-0.73%其他应付款229.89236.486.582.86%0.01%其他流动负债0.760.53-0.23-30.67%0.00%流动负债合计3,355.064,931.461,576.4046.99%3.48%递延所得税负债46.3147.731.413.05%0.00%递延收益-非流动负债24.7024.05-0.65-2.63%0.00%非流动负债合计71.0171.780.761.08%0.00%负债合计3,426.075,003.241,577.1746.03%3.48%实收资本或股本6,668.006,668.000.000.0

16、0%0.00%资本公积17,834.0617,834.060.000.00%0.00%盈余公积2,225.222,248.1722.941.03%0.05%未分配利润15,147.0916,520.001,372.919.06%3.03%其他综合收益-6.9881.8988.87-1272.52%0.20%归属于母公司所有者权益合计41,867.3943,352.111,484.723.55%3.28%Table5HorizontalAnalysisIn2021所有者权益合计41,867.3943,352.111,484.723.55%3.28%负债与所有者权益总计45,293.4648,35

17、5.353,061.896.76%6.76%2.1,2垂直结构分析表格62021年度垂直分析Table6VerticalAnalysisIn2021货币资金15.3919.654.2527.62%应收票据3.765.421.6644.12%应收账款7.988.910.9411.76%预付款项0.670.20-0.46-69.48%其他应收款0.448.387.941817.46%存货9.128.11-1.01-11.10%其他流动资产7.450.18-7.27-97.59%流动资产合计44.8150.856.0413.49%投资性房地产12.3612.640.272.20%固定资产39.523

18、3.75-5.77-14.60%在建工程0.560.30-0.26-47.16%摩加1.951.78-0.17-8.82%长期待摊费用0.610.49-0.12-20.01%递延所得税资产0.180.190.017.70%非流动资产合计55.1949.15-6.04-10.95%资产总计100.00100.000.000.00%短期借款0.004.144.140.00%应付票据0.003.173.170.00%应付账款3.770.00-3.77-100.00%预收款项0.490.720.2448.65%应付职工薪酬1.451.24-0.20-14.03%应交税费1.200.44-0.76-63

19、.66%其他应付款0.510.49-0.02-3.65%其他流动负债0.000.000.00-35.06%流动负债合计7.4110.202.7937.68%递延所得税负债0.100.100.00-3.47%递延收益-非流动负债0.050.050.00-8.80%非流动负债合计0.160.15-0.01-5.32%负债合计7.5610.352.7836.79%实收资本或股本14.7213.79-0.93-6.33%资本公积39.3736.88-2.49-6.33%盈余公积4.914.65-0.26-5.37%未分配利润33.4434.160.722.16%其他综合收益-0.020.170.18-

20、1198.27%归属于母公司所有者权益合计92.4489.65-2.78-3.01%所有者权益合计92.4489.65-2.78-3.01%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72021年度水平分析营业总收入16,957.2017,685.96728.764.30%4.30%营业收入16,957.2017,685.96728.764.30%4.30%营业总本钱14,394.2215,613.351,219.138.47%7.19%营业本钱9,606.5310,677.781,071.2511.15%6.32%营业税金及附加42

21、5.01367.80-57.21-13.46%-0.34%销售费用1,004.55968.20-36.36-3.62%-0.21%治理费用3,204.733,455.18250.457.82%1.48%财务费用97.63-103.09-200.72-205.59%-1.18%资产减值损失55.76247.49191.72343.81%1.13%投资收益149.3729.61-119.76-80.18%-0.71%其他业务利润191.70305.22113.5259.21%0.67%营业利润2,904.052,407.45-496.61-17.10%-2.93%营业外收入27.3318.26-9

22、.07-33.19%-0.05%营业外支出44.556.20-38.34-86.07%-0.23%利润总额2,886.842,419.50-467.34-16.19%-2.76%所得税费用609.28356.85-252.43-41.43%-1.49%净利润2,277.562,062.65-214.91-9.44%-1.27%归属于母公司所有者的净利润2,277.562,062.65-214.91-9.44%-1.27%根本每股收益0.000.000.00-8.82%0.00%稀释每股收益0.000.000.00-8.82%0.00%其他综合收益损失-133.3188.87222.18-166

23、.67%1.31%综合收益总额2,144.252,151.527.270.34%0.04%归属于母公司所有者的综合收益2,144.252,151.527.270.34%0.04%Table7HorizontalAnalysisIn20212.2,2垂直结构分析表格82021年度垂直分析营业总收入100.00100.000.000.00%营业收入100.00100.000.000.00%Table8VerticalAnalysisIn2021营业总本钱84.8988.283.404.00%宫业本钱56.6560.373.726.57%营业税金及附加2.512.08-0.43-17.03%销售费用

24、5.925.47-0.45-7.59%治理费用18.9019.540.643.37%财务费用0.58-0.58-1.16-201.24%资产减值损失0.331.401.07325.53%投资收益0.880.17-0.71-80.99%其他业务利润1.131.730.6052.65%营业利润17.1313.61-3.51-20.52%营业外收入0.160.10-0.06-35.94%营业外支出0.260.04-0.23-86.65%利润总额17.0213.68-3.34-19.64%所得税费用3.592.02-1.58-43.84%净利润13.4311.66-1.77-13.17%归属于母公司所

25、有者的净利润13.4311.66-1.77-13.17%根本每股收益0.000.000.00-12.58%稀释每股收益0.000.000.00-12.58%其他综合收益损失-0.790.501.29-163.92%综合收益总额12.6512.17-0.48-3.80%归属于母公司所有者的综合收益12.6512.17-0.48-3.80%2.3现金流量表分析2.3.1水平趋势分析表格92021年度水平分析销售商品、提供劳务收到的现金 14,587.0914,742.71155.621.07%2.23%收到的税费返还 0.00169.48169.480.00%2.43%销售商品、提供劳务收到的现金

26、209.21155.19-54.02-25.82%收到的税费返还0.001.781.780.00%收到的其他与经营活动有美的现金19.5814.94-4.64-23.68%购置商品、接受劳务支付的现金69.6052.75-16.84-24.20%支付给职工以及为职工支付的现金77.7258.42-19.30-24.83%支付的各项税费25.4320.73-4.69-18.46%支付其他与经营活动有美的现金25.4216.88-8.53-33.57%经营活动产生的现金流量30.6423.13-7.51-24.50%收回投资收到的现金358.5673.69-284.87-79.45%取得投资收益收

27、到的现金2.270.33-1.94-85.45%处置长期资产收回的现金0.040.02-0.01-33.64%收到的其他与经营活动有关的现金1,365.241,419.5754.333.98%0.78%购置商品、接受劳务支付的现金4,852.555,011.27158.723.27%2.28%支付给职工以及为职工支付的现金5,418.665,549.76131.102.42%1.88%支付的各项税费1,772.791,969.38196.5911.09%2.82%支付其他与经营活动有关的现金1,772.121,603.93-168.19-9.49%-2.41%经营活动产生的现金流量2,136.

28、212,197.4361.222.87%0.88%收回投资收到的现金25,000.007,000.00-18,000.00-72.00%-258.16%取得投资收益收到的现金158.3331.39-126.94-80.18%-1.82%处置长期资产收回的现金2.482.25-0.24-9.59%0.00%购建长期资产支付的现金914.55174.96-739.59-80.87%-10.61%投资支付的现金27,000.008,000.00-19,000.00-70.37%-272.50%投资活动产生的现金流量-2,753.73-1,141.321,612.41-58.55%23.13%取得借款

29、收到的现金0.003,000.003,000.000.00%43.03%归还债务支付的现金0.001,000.001,000.000.00%14.34%分配股利,利润或利息支付的现金666.80731.4564.659.70%0.93%筹资活动产生的现金流量-666.801,268.551,935.35-290.24%27.76%汇率变动对现金的影响-196.68202.58399.26-203.00%5.73%现金及现金等价物净增加额-1,481.002,527.234,008.24-270.64%57.49%期初现金及现金等价物余额8,453.406,972.40-1,481.00-17.

30、52%-21.24%期末现金及现金等价物余额6,972.409,499.642,527.2336.25%36.25%2.3.2垂直结构分析表格102021年度垂直分析Table10VerticalAnalysisIn2021购建长期资产支付的现金13.121.84-11.27-85.96%投资支付的现金387.2484.21-303.03-78.25%投资活动产生的现金流量-39.49-12.0127.48-69.58%取得借款收到的现金0.0031.5831.580.00%归还债务支付的现金0.0010.5310.530.00%分配股利.利润或利息支付的现金9.567.70-1.86-19.

31、49%筹资活动产生的现金流量-9.5613.3522.92-239.63%汇率受动对现金的影响-2.822.134.95-175.60%现金及现金等价物净增加额-21.2426.6047.84-225.25%期初现金及现金等价物余额121.2473.40-47.84-39.46%期末现金及现金等价物余额100.00100.000.000.00%2.4所有者权益变动表分析2.4.1水平趋势分析表格112021年度水平分析表格122021年度垂直分析上期期末余额40,389.9341,867.391,477.453.66%3.53%本期期初余额40,389.9341,867.391,477.453

32、.66%3.53%本期增减变动金额1,477.451,484.727.270.49%0.02%综合收益总额2,144.252,151.527.270.34%0.02%利润分配-666.80-666.800.000.00%0.00%对股东的分配-666.80-666.800.000.00%0.00%期末余额41,867.3943,352.111,484.723.55%3.55%Table11HorizontalAnalysisIn20212.4.2垂直结构分析上期期末余额96.4796.580.100.11%本期期初余额96.4796.580.100.11%本期增减及动金额3.533.42-0.

33、10-2.95%综合收益总额5.124.96-0.16-3.10%利润分配-1.59-1.540.05-3.42%Table12VerticalAnalysisIn2021对股东的分配-1.59-1.540.05-3.42%期末余额100.00100.000.000.00%3 财务指标分析3.1 偿债水平分析3.1.1短期偿债水平分析流动比率5.066.055.42速动比率3.294.113.98保守速动比率3.264.043.47现金比率2.092.232.29营运资金与借款比4.530.3918.30营运资金万元16,402.9515,761.5718,300.293.1.2长期偿债水平分

34、析利息保证倍数66.8730.57-22.47经营活动产生的现金流量净额与流动负债比0.880.680.53现金流利息保证倍数95.0921.88-21.32平均资产贝债率16.277.199.00长期借款与总资产比0.080.000.00有形资产贝债率16.787.389.17有形资产与带息债务比0.080.000.02权益乘数1.191.081.10产权比率0.190.080.10权益与负债比5.1512.9210.11长期资本负债率%8.440.150.17长期负债与权益比0.090.000.00经营活动产生的现金流量净额与负债合计比0.460.670.52经营活动产生的现金流量净额与带

35、息债务比0.9734.652.053.2 营运水平分析3.2.1流动资产周转分析营业收入应收账款率20.4920.2322.40应收账款周转率4.884.944.46应收账款周转天数74.7773.8381.77存货与收入比0.220.210.23存货周转率2.712.712.65存货周转天数134.69134.83137.66应付账款周转率7.286.3812.52营运资金周转率0.941.080.97现金及现金等价物周转率1.091.381.12流动资产周转率0.750.900.793.2.2固定资产周转分析固定资产周转率0.670.831.03非流动资产周转率0.570.670.733.

36、2.3总资产周转分析总资产周转率0.330.380.38股东权益周转率0.390.410.423.3 盈利水平分析3.3.1资产经营盈利水平分析资产报酬率5.50%5.78%4.60%总资产净禾I润率ROA4.53%5.14%4.41%3.3.2资本经营盈利水平分析净资产收益率(ROE)5.41%5.54%4.84%息税前利润与资产总额比9.38%10.20%8.78%投入资本回报率5.03%5.77%4.41%长期资本收益率5.81%7.26%5.44%投资收益率759.31%16.67%29.63%3.3.3商品经营盈利水平分析净利润与利润总额比86.48%78.89%85.25%营业毛利

37、率40.35%43.35%39.63%宫业本钱率59.65%56.65%60.37%营业利润率15.50%17.13%13.61%营业净利率13.92%13.43%11.66%总营业本钱率85.86%84.89%88.28%销售费用率5.48%5.92%5.47%治理费用率18.25%18.90%19.54%财务费用率0.24%0.58%-0.58%销售期间费用率23.98%25.40%24.43%本钱费用利润率19.25%20.75%16.13%息税前宫业利润率16.34%17.60%13.10%价格本钱费用利润率167.66%176.52%165.63%3.3.4盈利质量分析经营现金流量净额与营业收入比0.230.130.12应收账款与营业收入比0.200.200