案例烟台万华财务情况分析

1、肮案例：烟台万华佰财务情况分析板一、企业基本情耙况瓣烟台万华聚氨酯靶股份有限公司(搬以下简称“公司疤”)系经山东省艾人民政府鲁政股皑字1998吧70 号批准证懊书批准，以烟台笆万华合成革集团柏有限公司为主发颁起人，联合烟台班东方电子信息产版业集团有限公司坝、烟台冰轮股份蔼有限公司、烟台摆氨纶集团有限公邦司和红塔兴业投八资有限公司，以昂发起设立方式设搬立的股份有限公翱司。公司于19爸98 年12 百月16 日经山跋东省工商行政管癌理局批准注册成耙立，企业法人营翱业执照编号为3吧7000018凹02004。 挨公司及其子公司蔼(以下简称“本奥集团”)主要从熬事聚氨酯及助剂拌，异氰酸酯(M癌DI)及

2、衍生产翱品的开发、生产捌、销售；技术服稗务，人员培训；班批准范围内的自艾营进出口业务；罢许可证范围内铁巴路专用线经营；挨热、电、纯水的版生产和供应、热捌力普网建设；开哎发、制造、销售佰聚氨酯；销售化爸工产品；项目投把资；技术开发、柏技术培训等；热按塑性聚氨酯弹性扳体(TPU)、鞍多元醇的研发、熬生产、销售，化摆工原料及产品的埃销售，化工新材邦料的研究、开发胺及技术服务；码昂头和其他港口设半施经营等。 公按司的母公司为万爱华实业集团有限背公司，最终控股巴公司为烟台万华跋合成革集团有限盎公司。二、财务指标 敖报告期般2009-06爱-30岸2009-搬03-31佰2008-12班-31芭2008-

3、09暗-30阿每股财务数据 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=MeiGuShouYi 巴每股收益(元)巴0.3021傲0.115吧0.9077拌0.7273 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=ShouYiZZL 案每股收益增长率背(%)巴-42.951扒4蔼-49.149稗6败1.9168巴10.1117 HYPERLINK /corp/view/v

4、FD_FinancialGuideLineHistory.php?stockid=600309&typecode=SY_KouChu 八每股收益-扣除搬(元)搬0.1955稗0.0466敖0.7394啊0.6081 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=MGSY_KC_ZZL 拜每股收益-扣除敖-增长率(%)绊-59.431颁4爱-78.856八6岸-11.055罢-5.1326 HYPERLINK /corp/view/vFD_FinancialGuideLineHisto

5、ry.php?stockid=600309&typecode=SY_JiaQuan 板每股收益-加权岸(元)佰0.3唉0.12盎0.91芭0.73 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=MGSY_JQ_ZZL 懊每股收益-加权班-增长率(%)案-43.396氨2澳-47.826爸1癌2.2472背10.6061 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=SY_K

6、ouChuJiaQuan 袄每股收益-扣除耙/加权(元)癌0.2挨0.05把0.74靶0.61 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=MGSY_KC_JQ_ZZL 芭每股收益-扣除岸/加权-增长率阿(%)熬-58.333阿3癌-77.272暗7百-10.843暗4靶-4.6875 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=WeiFenPeiLiRun 凹每股未分

7、配利润版(元)坝1.1766盎0.9896阿1.3746耙1.289 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=KeFenLiRun 百每股可分配利润搬(元)稗0胺0拜0熬0 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=MeiGuJingZiChan 吧每股净资产(元盎)皑2.7伴2.51扮2.9熬2.69 HYPERLINK /corp/view/vFD_Finan

8、cialGuideLineHistory.php?stockid=600309&typecode=JingZengLv 芭每股净资产增长矮率(%)颁8.1898叭14.9051巴22.7685罢27.9467 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=JZC_TiaoZhen 背每股净资产-调坝整(元)傲0摆0白0哀0 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=Me

9、iGuXianJing 八每股现金含量(敖元)摆0.62靶0.3奥1.2盎0.54 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=ZiBenGongJiJin 稗每股资本公积金搬(元)绊0.0288啊0.0288跋0.0288袄0.0283 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=YingYuGongJiJin 昂每股盈余公积金岸(元)般0.492霸0.492半0.4

10、92半0.3737 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=MeiGuFuZhaiBi 芭每股负债比(%伴)敖254.52蔼255.9摆668败145.088暗6斑159.485熬4绊偿债能力分析 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=LiuDongBi 白流动比率阿1.3238氨1.2565哀1.9322埃1.8186 HYPERLINK /corp/vie

11、w/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=ShuDongBi 白速动比率瓣1.1732安1.1276坝1.6296摆1.3208 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=LiuDongFuZhaiBi 拜现金流动负债比哀(%)癌26.8623蔼12.8359矮100.783袄5板42.1579 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php

12、?stockid=600309&typecode=GuDongQuanYiBi 安股东权益比(%澳)俺47.8952扳46.5417背61.2696挨58.1545 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=LiuDongFuZhaiLv 班流动负债率(%芭)安91.2515摆91.5367坝82.2379奥79.7832 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=

13、FuZhaiQuanYiBi 颁负债权益比(%捌)挨94.3237般101.907八1皑50.0951办59.243斑经营效率分析 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=CunHuoZhouZhuanTian 熬存货周转天(天叭)拔54.1321袄53.9019耙42.5431啊56.8684 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=CunHuo_ZZL 板存

14、货周转率(倍安)艾3.3252敖1.6697俺8.462昂4.7478 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=ShouKuanZhouZhuanTian 翱应收款周转天(背天)案21.5877碍21.7292疤14.2288艾17.4014 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=YingShouKuan_ZZL 绊应收帐款周转率白(倍)败8.3381胺4.1

15、419班25.3008办15.516 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=ChenBenBiLi 斑主营成本比例(案%)爱71.4959埃75.976板8安68.7166暗65.551 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=YingYeFeiYongBiLi 澳营业费用比例(埃%)盎3.686熬4.5366哀2.6886霸2.6528 HYPERLINK

16、/corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=GuanLiFeiBiLi 氨管理费用比例(般%)背6.7632扳7.1203靶5.8952霸5.5492 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=CaiWuFeiYongBiLi 叭财务费用比例(板%)肮1.3428懊2.317皑0.6599疤0.4329 HYPERLINK /corp/view/vFD_FinancialGuideLin

17、eHistory.php?stockid=600309&typecode=ZongZhouZhuanLv 背总资产周转率(扮倍)白0.3191袄0.1439邦0.9969埃0.8072安盈利能力分析 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=JingYingJingLiLv 把经营净利率(%巴)皑18.2711扳15.79扳19.5958敖19.5987 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=

18、600309&typecode=MaoLiLv 伴经营毛利率(%扳)皑27.9524氨23.4082版30.6532霸33.8288 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=ZiChanLiRunBiao 安资产利润率(%啊)叭7.6707百2.8698半26.2101白23.4612 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=ZhiChanJingLiLv 碍资

19、产净利率(%艾)耙5.831瓣2.2725芭19.5345背15.8195 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=JingLiLv 敖净利润率(%)唉18.2711肮15.79矮19.5958俺19.5987 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=JZC_ShouYiLv 耙净资产收益率(拔%)芭11.19案4.58碍31.34吧27.02 HYPERLIN

20、K /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=JingZhiChanZZL 佰净资产收益率-埃增长率(%)碍-47.269熬9拜-55.745捌7稗-16.984摆6奥-13.939案4 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=JZC_SYL_KouChu 皑净资产收益率-稗扣除(%)盎7.24翱1.86岸25.53败22.59 HYPERLINK /corp/view/vFD_Fi

21、nancialGuideLineHistory.php?stockid=600309&typecode=JZCSYL_KC_ZZL 版净资产收益率-般扣除-增长率(柏%)耙-62.525跋9癌-81.547碍6拜-27.553芭9白-25.837挨2 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=JZC_SYL_JiaQuan 吧净资产收益率-白加权(%)拔10.8傲0凹35.74般0 HYPERLINK /corp/view/vFD_FinancialGuideLineHistor

22、y.php?stockid=600309&typecode=JZCSYL_JQ_ZZL 绊净资产收益率-捌加权-增长率(柏%)八-50.526巴8爸0扮-21.845翱6碍0 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=JZC_SYL_KouChuJiaQuan 跋净资产收益率-巴扣除/加权(%爱)邦6.99邦0佰29.11绊0 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecod

23、e=JZCSYL_KC_JQ_ZZL 耙净资产收益率-瓣扣除/加权-增搬长率(%)巴-65.154奥5扮0耙-31.794版8伴0 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=QianLiRunZengLv 奥税前利润增长率袄(%)挨-49.692唉4百-58.150暗3阿-18.393奥0.8267 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=KCHou_JingLi

24、Run 坝扣除非经常性损按益后净利润肮3251400伴98.45爱7755529隘5.5扒1229937碍574.76捌1011493柏103.89邦成长能力分析 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=ZhuYingZZL 版主营收入增长率疤(%)哎-34.017稗9半-38.334百-1.2711柏5.2368 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=Jin

25、gLiZZL 斑净利润增长率(霸%)胺-42.951瓣4靶-49.149搬6凹1.9168霸10.1117 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=ZongZengLv 按总资产增长率(矮%)肮22.6441般10.3349拌3.5336澳7.843 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=GuDongZZL 碍股东权益增长率八(%)摆8.1898盎14.9051扳22.7685罢27.9467 HYPERLINK /corp/view/vFD_F