伊利财务分析

企业财务案例分析

----伊利财务分析傅小萌38113107陈璐38113114孙羽洁38113117张晓晨38113120刘奕歧38113128佟德龙38081209目录❤伊利财务比率分析（2023年）❤伊利十年资产负债表分析（2023年—2023年）❤伊利十年利润表分析（2023年—2023年）❤乳制品企业之间旳比较（伊利&蒙牛&光明）❤伊利财务综合分析伊利财务比率分析（2023年）❤变现能力比率

流动比率0.76

速动比率0.55

❤盈利能力比率

销售净利率0.03销售毛利率0.35

资产净利率0.05

净值酬劳率0.19股东权益（净资产）❤负债比率

资产负债率0.72

产权比率2.74

已获利息倍数37.2401税息前利润834279555.9长久负债与营运资金比率-0.1835

❤资产管理比率

存货周转率8.18存货周转天数43.99应收账款周转率117.23应收账款周转天数3.07

流动资产周转率3.97

总资产周转率1.95

❤市价比率

每股盈余0.81

市盈率\每股股利0.81

留存盈利百分比-0.02股利支付率\每股账面价值1

伊利十年资产负债表分析（2023年—2023年）比较资产负债表

年份2023(基年)2023202320232023202320232023202320232023前3季度

项目

流动资产合计

520435001.3796659089.3165391987922965324482868824669293214863835726794614635918089541786281468312854237995379981

存货181382303.8303051668377156843.2656341465.5709666328.6844561728.315047425401737371121202336590018356510292171095565固定资产

502357298.4705282201.5937020610.915460082721697397343210680289234526288114407399561500718551951092089195144979512资产总计

116115313816390961252898543738402626583648503907135450464134752475912210173900511117804889351315214364714975171639负债流动负债合计309430708.8675379440.3978507448.1160555206824340667402686169820436083493050871655758202328312903742635010147883103

非流动负债合计55516398.957901827.5563034665.99204439130619034981216655621.7379501690.5351890597.8404778435.3553759338.6全部者权益实收资本146671070146671070195632494391264988391264988391264988516469784666102292799322750799322750799322750

未分配利润64754473.1186241940.12139260211.5278842225.4305158656.5411737975.1584432745.1359468443.9-1066173178-418513471.1132216219.1负债及权益合计

116115313816390961252898543738402626583648503907135450464134752475912210173900511117804889351315214364714975171639伊利十年资产负债表分析（2023年—2023年）比较资产负债表(定基百分比)2023(基年)2023202320232023202320232023202320232023前3季度流动资产合计

100153.075617317.7956661441.2717135551.2359204563.403428686.4794744890.77753761041.0258341312.6106831536.287906

存货100167.0789606207.9347518361.8552922391.2544464465.6252074829.5972146957.85039891113.8715621012.0342451196.972097固定资产

100140.3945367186.5247333307.7507338337.8864701419.3833549687.2854882877.343591996.73788651017.0468181024.167366资产总计

100141.161064249.6263105346.7471863417.7218795469.4009734648.04192268765508411132.6795071289.68102负债流动负债合计100218.2651628316.2282929518.8728922786.6274003868.10059361409.3090331644.0403072650.3601872920.6623953279.53329

非流动负债合计100104.2968113.5424257368.2499839111.5048875300.6898834390.2551785683.5848471633.849826729.1150783997.469846全部者权益实收资本100100133.3817869266.7635738266.7635738266.7635738352.1279173454.1470189544.9764224544.9764224544.9764224

未分配利润100133.1829849215.0588288430.6146155471.2549448635.8448388902.5364844555.1252703-1646.48576-646.3082024204.1808276负债及权益合计

100141.161064249.6263105346.7471863417.7218795469.4009734648.04192268765508411132.6795071289.68102伊利十年利润表分析（2023年—2023年）20232023202320232023202320232023202320232023前3季度一、营业收入1,502,564,044.832,706,490,322.274,019,822,261.726,299,333,498.198,734,990,975.3612,175,264,123.6116,338,985,866.1519,359,694,864.9421,658,590,273.0024,323,547,500.3123,524,630,991.23减：营业成本1,086,016,290.501,917,283,776.292,675,384,012.274,273,893,157.446,139,252,849.658,641,079,629.2611,811,941,470.4014,347,272,657.0615,849,142,905.6215,778,073,722.7016,388,169,558.75销售费用222,215,051.96517,775,000.65903,031,394.691,390,616,525.601,867,703,095.582,596,514,433.913,387,200,372.933,911,268,086.505,532,389,959.266,496,091,518.775,383,767,351.60管理费用65,228,551.85120,718,197.26202,085,443.77296,219,529.91303,656,561.32417,351,298.18516,926,807.03884,390,861.361,915,430,908.851,190,963,077.551,059,252,770.86二、营业利润128,819,319.05144,252,925.84220,127,160.11308,580,308.16363,595,213.98480,904,084.14564,437,728.4884,682,307.69-2,050,011,862.52665,413,561.81593,183,523.72营业外收入2,281,829.582,185,401.278,389,230.0911,485,646.5914,315,380.8512,668,344.704,769,650.67121,434,688.07218,705,100.55209,232,829.42170,507,544.43三、利润总额128,222,015.38141,055,433.54213,338,438.53318,891,466.53378,878,640.56491,611,392.29561,778,884.27106,392,183.55-1,955,643,359.65811,876,849.96682,679,553.77减：所得税24,551,032.3918,088,773.8652,028,203.1970,535,446.47121,858,140.71152,145,916.97177,617,999.00110,955,473.80-218,932,440.78146,608,521.73119,928,322.73四、净利润98,476,957.81119,676,679.62141,948,405.32248,356,020.06264,638,256.57338,605,960.34393,016,110.14-4,563,290.25-1,736,710,918.87665,268,328.23562,751,231.04伊利十年利润表分析（2023年—2023年）

202320232023202320232023202320232023

差额%差额%差额%差额%差额%差额%差额%差额%差额%一、营业收入1,203,926,277.440.801,313,331,939.450.492,279,511,236.470.572,435,657,477.170.393,440,273,148.250.394,163,721,742.540.343,020,708,998.790.182,298,895,408.060.1218,346,261,021.620.85减：营业成本831,267,485.790.77758,100,235.980.401,598,509,145.170.601,865,359,692.210.442,501,826,779.610.413,170,861,841.140.372,535,331,186.660.211,501,870,248.560.1014,649,734,952.840.92销售费用295,559,948.691.33385,256,394.040.74487,585,130.910.54477,086,569.980.34728,811,338.330.39790,685,939.020.30524,067,713.570.151,621,121,872.760.415,977,286,478.691.08管理费用55,489,645.410.8581,367,246.510.6794,134,086.140.477,437,031.410.03113,694,736.860.3799,575,508.850.24367,464,054.330.711,031,040,047.491.171,128,338,769.860.59二、营业利润15,433,606.790.1275,874,234.270.5388,453,148.050.4055,014,905.820.18117,308,870.160.3283,533,644.340.17-479,755,420.79-0.85-2,134,694,170.21-25.21518,805,040.08-0.25营业外收入-96,428.31-0.046,203,828.822.843,096,416.500.372,829,734.260.25-1,647,036.15-0.12-7,898,694.03-0.62116,665,037.4024.4697,270,412.480.8062,624,307.690.29三、利润总额12,833,418.160.1072,283,004.990.51105,553,028.000.4959,987,174.030.19112,732,751.730.3070,167,491.980.14-455,386,700.72-0.81-2,062,035,543.20-19.38146,608,521.73-0.07减：所得税-6,462,258.53-0.2633,939,429.331.8818,507,243.280.3651,322,694.240.7330,287,776.260.2525,472,082.030.17-66,662,525.20-0.38-329,887,914.58-2.97146,608,521.73-0.67四、净利润21,199,721.810.2222,271,725.700.19106,407,614.740.7516,282,236.510.0773,967,703.770.2854,410,149.800.16-397,579,400.39-1.01-1,732,147,628.62379.58665,268,328.23-0.38乳制品企业之间旳比较（伊利&蒙牛&光明）乳制品企业之间旳比较（伊利&蒙牛&光明）变现能力比率旳比较流动比率速动比率乳制品企业之间旳比较（伊利&蒙牛&光明）

202320232023流动资产6,831,285,422.895,417,862,813.944,635,918,089.16流动负债9,037,426,349.878,201,028,312.325,087,165,574.85存货1,832,651,029.352,020,365,899.351,737,371,120.52流动比率0.760.660.91速动比率0.550.410.57乳制品企业之间旳比较（伊利&蒙牛&光明）

202320232023流动资产8,014,467,000.004,772,551,000.003,763,576,000.00流动负债4,553,940,000.005,483,457,000.006,317,889,000.00存货714,897,000.00824,453,000.00877,443,000.00流动比率1.760.870.60速动比率1.600.720.46乳制品企业之间旳比较（伊利&蒙牛&光明）

202320232023流动资产2,157,327,269.001,984,574,157.002,146,605,468.00流动负债1,756,315,179.001,803,054,615.001,501,144,085.00存货518,861,344.00607,353,545.00555,763,813.00流动比率1.231.101.42速动比率0.930.761.06乳制品企业之间旳比较（伊利&蒙牛&光明）资产管理比率存货周转率应收账款周转率流动资产周转率总资产周转率乳制品企业之间旳比较（伊利&蒙牛&光明）

202320232023销售费用15,778,073,000.0015,849,142,000.0014,347,272,229.00销售收入24,323,547,500.0021,658,590,273.0019,359,694,085.00平均存货1,928,008,464.001,878,868,509.001,621,056,830.00平均流动资产6,124,574,117.005,026,890,451.004,011,979,082.00平均资产总额12,466,316,290.0010,977,194,722.008,769,192,188.00平均应收账款207,478,396200,966,904.00274,055,645.00存货周转率8.188.458.85应收账款周转率117.0115.070.64流动资产周转率3.974.304.82总资产周转率1.951.972.21乳制品企业之间旳比较（伊利&蒙牛&光明）

202320232023销售费用18,858,229,000.0019,195,576,000.0016,514,557,000.00销售收入25,710,460,000.0023,864,975,000.0021,318,062,000.00平均存货769,675,000.00850,948,000.00974,451,500.00平均流动资产6,557,984,500.004,243,063,500.003,352,870,000.00平均资产总额12,516,225,000.0010,498,277,000.008,722,478,500平均应收账款405,691,000272,722,000.00224,170,500.00存货周转率24.5022.6016.90应收账款周转率63.3787.6095.10流动资产周转率3.925.636.36总资产周转率2.051.821.89乳制品企业之间旳比较（伊利&蒙牛&光明）

202320232023销售成本4,960,554,000.004,956,471,000.005,601,069,000.00销售收入7,943,169,000.007,358,544,000.008,206,011,000.00平均存货563,107,000.00581,558,000.00520,389,500.00平均流动资产2,070,950,000.002,065,589,000.001,985,734,000.00平均资产总额4,080,325,000.004,099,579,000.004,071,696,000平均应收账款544,741,000552,827,000.00545,908,000.00存货周转率8.808.5210.76应收账款周转率14.5813.3115.03流动资产周转率3.833.564.13总资产周转率1.961.792.01乳制品企业之间旳比较（伊利&蒙牛&光明）负债比率资产负债率产权比率已获利息倍数乳制品企业之间旳比较（伊利&蒙牛&光明）

202320232023负债总额7,532,565,000.006,873,794,000.004,365,959,000.00资产总额10,466,985,000.009,466,033,000.007,612,107,000.00股东权益2,914,419,000.002,547,423,000.003,246,148,000.00稅息前利润EBIT834,278,000.00-2,050,011,000.00113,835,000.00利息费用146,608,000.00-220,995,000.00110,955,000资产负债率0.710.730.57产权比率2.582.701.34已获利息倍数5.689.271.02乳制品企业之间旳比较（伊利&蒙牛&光明）

202320232023负债总额5,184,432,000.006,294,655,000.003,846,575,000.00资产总额14,096,126,000.0011,315,275,000.009,681,279,000.00股东权益8,911,694,000.004,737,971,000.005,834,704,000.00稅息前利润EBIT1,346,346,000.001,089,275,000.001,130,310,000.00利息费用126,240,000.00161,454,000.0021,658,000资产负债率0.370.550.40产权比率0.581.320.65已获利息倍数10.666.7452.10乳制品企业之间旳比较（伊利&蒙牛&光明）

202320232023负债总额1,924,883,000.001,958,190,000.001,694,902,000.00资产总额4,122,987,000.004,037,663,000.004,161,495,000.00股东权益2,198,104,000.004,737,971,000.002,466,593,000.00稅息前利润EBIT189,821,000.00319,543,000.00273,285,000.00利息费用61,365,000.0051,985,000.0072,431,000资产负债率0.020.480.41产权比率0.870.410.68已获利息倍数3.096.143.77乳制品企业之间旳比较（伊利&蒙牛&光明）盈利能力比率销售净利率销售毛利率资产净利率净值酬劳率乳制品企业之间旳比较（伊利&蒙牛&光明）

202320232023净利润665,268,000.00-1,736,710,000.00-4,563,290.00销售收入24,323,547,000.0021,658,590,000.0019,359,694,000.00毛利650,288,000.00-2,070,026,000.0087,562,000.00平均资产总额12,466,316,290.0010,977,194,722.008,769,192,880平均股东权益2,730,921,000.002,896,785,000.003,838,855,000销售净利率0.02-0.08-0.23销售毛利率0.027-0.090.004资产净利率0.05-0.16-0.0005净值酬劳率0.24-0.60-0.001乳制品企业之间旳比较（伊利&蒙牛&光明）

202320232023净利润1,220,106,000.00924,464,000.001,108,652,000.00销售收入25,710,460,000.0023,864,975,000.0021,318,062,000.00毛利6,852,231,000.004,669,399,000.004,803,505,000.00平均资产总额12,516,225,000.0010,498,277,000.008,722,478,500平均股东权益6,824,832,000.005,286,337,000.004,733,692,000.00销售净利率0.050.040.05销售毛利率0.270.200.23资产净利率0.100.090.13净值酬劳率0.190.170.23乳制品企业之间旳比较（伊利&蒙牛&光明）

202320232023净利润128,456,000.00267,558,000.00200,854,000.00销售收入7,943,169,000.007,358,544,000.008,206,011,000.00毛利149,496,000.002,402,073,000.002,604,942,000.00平均资产总额4,080,325,000.004,099,579,000.004,071,696,000平均股东权益2,138,788,000.002,273,032,000.002,432,964,000.00销售净利率0.020.040.02销售毛利率0.020.320.31资产净利率0.03