杜邦分析表模板-经典版本

1、,财务比率表,指标名称,指标说明,分子数值,分母数值,分子数值,分母数值,本年数,增减,结论,一、获利能力分析,1、长期资本报酬率,（利润总额+利息费用）/（长期负债平均值+所有者权益平均值）,37,700,052.63 ,33,480,687.39 ,112.6%,3,650,250.40 ,35,452,141.81 ,10.3%,-90.9%,异常,2、资本金收益率,净利润/资本金总额,1,632,512.79 ,30,000,000.00 ,5.4%,2,445,667.77 ,30,000,000.00 ,8.2%,49.8%,关注,3、股东权益报酬率,净利润/股东权益平均值,1,6

2、32,512.79 ,33,480,687.39 ,4.9%,2,445,667.77 ,35,452,141.81 ,6.9%,41.5%,关注,4、总资产利润率,（利润总额+利息支出净额）/平均资产总值,2,495,462.57 ,68,633,614.56 ,3.6%,3,884,465.66 ,66,815,702.45 ,5.8%,59.9%,异常,5、毛利率,毛利润/销售收入,5,507,007.49 ,35,671,239.78 ,15.4%,6,692,351.29 ,40,661,764.32 ,16.5%,6.6%,6、营业利润率,（营业利润+利息支出净额）/销售收入,2,

3、549,391.57 ,35,671,239.78 ,7.1%,3,984,405.77 ,40,661,764.32 ,9.8%,37.1%,关注,7、销售净利率,净利润/销售收入,1,632,512.79 ,35,671,239.78 ,4.6%,2,445,667.77 ,40,661,764.32 ,6.0%,31.4%,关注,8、成本费用利润率,营业利润/（销售成本+销售费用+管理费用+财务费用）,2,082,741.85 ,32,443,581.25 ,6.4%,2,082,741.85 ,35,557,537.07 ,5.9%,-8.8%,二、短期偿债能力分析,1、流动比率,流动

4、资产/流动负债,53,470,142.89 ,35,152,927.17 ,152.1%,51,281,216.28 ,31,363,560.64 ,163.5%,7.5%,2、速动比率,速动资产/流动负债,40,719,466.05 ,35,152,927.17 ,115.8%,41,080,102.07 ,31,363,560.64 ,131.0%,13.1%,3、现金比率,（货币资金+有价证券）/流动负债,459,031.68 ,35,152,927.17 ,1.3%,509,669.90 ,31,363,560.64 ,1.6%,24.4%,关注,三、长期偿债能力分析,1、资产负债比率

5、,负债总额/资产总额,35,152,927.17 ,68,633,614.56 ,51.2%,31,363,560.64 ,66,815,702.45 ,46.9%,-8.4%,2、产权比率,负债总额/所有者权益总额,35,152,927.17 ,33,480,687.39 ,105.0%,31,363,560.64 ,35,452,141.81 ,88.5%,-15.7%,3、有形净值债务比率,负债总额/（所有者权益-无形资产-递延资产）,35,152,927.17 ,19,904,573.23 ,176.6%,31,363,560.64 ,22,148,688.57 ,141.6%,-19

6、.8%,4、利息保障倍数,（税前利润+利息费用）/利息费用,2,028,812.85 ,466,649.72 ,434.8%,3,650,250.40 ,234,215.26 ,1558.5%,258.5%,异常,5、营运资金长期负债比率,（流动资产-流动负债）/长期负债,18,317,215.72 ,0.00 ,0.0%,19,917,655.64 ,0.00 ,0.0%,0.0%,6、长期负债比率,长期负债/负债总额,0.00 ,35,152,927.17 ,0.0%,0.00 ,31,363,560.64 ,0.0%,0.0%,7、融资结构弹性比率,弹性融资/融资总量,37,322,22

7、4.74 ,68,633,614.56 ,54.4%,34,613,837.61 ,66,815,702.45 ,51.8%,-4.7%,四、资产管理效果分析,1、总资产周转率,产品销售收入净额/平均资产总额,35,671,239.78 ,68,633,614.56 ,52.0%,40,661,764.32 ,67,724,658.51 ,60.0%,15.5%,2、固定资产周转率,产品销售收入净额/固定资产平均净值,35,671,239.78 ,1,587,357.51 ,2247.2%,40,661,764.32 ,1,675,358.74 ,2427.0%,8.0%,3、流动资产周转率,

8、产品销售成本净额/流动资产平均占用额,30,164,232.29 ,53,470,142.89 ,56.4%,33,969,413.03 ,52,375,679.59 ,64.9%,15.0%,4、应收账款周转率,赊销收入净额/应收账款平均余额,35,671,239.78 ,15,993,250.07 ,223.0%,35,671,239.78 ,15,113,584.66 ,236.0%,5.8%,5、存货周转率,销货成本/存货平均余额,30,164,232.29 ,12,750,676.84 ,236.6%,33,969,413.03 ,11,475,034.53 ,296.0%,25.1

9、%,关注,6、营业周期,应收账款周转天数+存货周转天数,313.58 ,274 ,-12.6%,五、现金流量分析,1、经营活动净现金比率1,经营活动净现金流量/流动负债,3,051,644.93 ,35,152,927.17 ,8.7%,2,021,461.32 ,31,363,560.64 ,6.4%,-25.8%,关注,2、经营活动净现金比率2,经营活动净现金流量/负债总额,3,051,644.93 ,35,152,927.17 ,8.7%,2,021,461.32 ,31,363,560.64 ,6.4%,-25.8%,关注,3、净利润现金保证比率,经营活动净现金流量/净利润,3,051,644.93 ,1,632,512.79 ,186.9%,2,021,