002032苏泊尔上市公司会计报表分析

会计报表阅读与分析上市公司案例分析2023最新整理收集do

something002032苏泊尔会计报表阅读与分析分析流程

1.公司介绍

2.财务数据

3.资产负债表水平分析

4.资产负债表垂直分析公司介绍【发展历程】1994年

浙江苏泊尔有限公司成立。苏增福任董事长。1996年“苏泊尔”压力锅年产销量跃居全国第一，入

选“中国名牌产品画册”。1999年

国家统计局资料显示苏泊尔压力锅“市场占有

率”排列第一。2001年“苏泊尔”压力锅市场占有率为53.11％，连

续六年全国第一。2004年

浙江苏泊尔炊具股份有限公司在深圳证券交易

所成功上市。2008年“苏泊尔”被评为“中国不粘锅行业标志性品

牌”公司介绍【苏泊尔精神】

需要压力，不怕压力，战胜压力【苏泊尔理念】

人本，科学，超越，诚信其核心是“超越”即“SUPOR”（SUPER）【苏泊尔口号】

演绎生活智慧

inspireyourlife公司介绍分析流程

1.公司介绍

2.财务数据

3.资产负债表水平分析

4.资产负债表垂直分析财务数据资产负债表项目期末余额年初余额流动资产：

货币资金879,905,947.85795,355,770.80交易性金融资产2,070,495.000.00应收票据220,051,269.35144,590,700.40应收账款286,700,424.57201,675,604.40预付款项40,331,815.4935,137,528.50应收利息3,488,799.000.00其他应收款18,519,299.0327,350,561.70存货401,306,258.82423,691,037.50流动资产合计1,852,374,309.111,627,801,203.40非流动资产：

长期股权投资400,000.00443,875.60投资性房地产14,945,967.101,640,230.40固定资产518,596,606.29506,396,091.00在建工程58,320,879.0213,922,115.20无形资产191,678,594.70195,181,555.00商誉0.00122,071.40递延所得税资产14,692,309.2620,417,134.50非流动资产合计798,634,356.37738,123,073.30资产总计2,651,008,665.482,365,924,276.70财务数据资产负债表项目期末余额年初余额流动负债：

短期借款0.008,000,000.00交易性金融负债944,900.000.00应付账款313,645,213.47370,956,978.00预收款项57,615,940.4568,590,144.28应付职工薪酬61,924,812.2252,570,005.44应交税费14,597,530.5926,908,287.42应付利息0.0014,200.00其他应付款34,285,941.1230,799,084.53其他流动负债4,132,909.81640,000.00流动负债合计487,147,247.66558,478,699.68非流动负债：

递延所得税负债1,236,501.000.00非流动负债合计1,236,501.000.00负债合计488,383,748.66558,478,699.68所有者权益（或股东权益）：

实收资本（或股本）444,040,000.00216,020,000.00资本公积839,738,646.331,002,087,926.33盈余公积26,938,903.9417,002,277.31未分配利润626,136,248.87399,565,884.54外币报表折算差额-6,247,055.49-1,336,132.30归属于母公司所有者权益合计1,930,606,743.651,633,339,955.88少数股东权益232,018,173.17174,105,621.23所有者权益合计2,162,624,916.821,807,445,577.11负债和所有者权益总计2,651,008,665.482,365,924,276.79分析流程

1.公司介绍

2.财务数据

3.资产负债表水平分析

4.资产负债表垂直分析资产负债表水平分析项目期末余额年初余额变动情况对总资产的影响（%）变动额变动（%）流动资产：

货币资金879,905,947.85795,355,770.8084,550,177.0510.633.57交易性金融资产2,070,495.000.002,070,495.00

0.09应收票据220,051,269.35144,590,700.4075,460,568.9552.193.19应收账款286,700,424.57201,675,604.4085,024,820.1742.163.59预付款项40,331,815.4935,137,528.505,194,286.9914.780.22应收利息3,488,799.000.003,488,799.00

0.15其他应收款18,519,299.0327,350,561.70-8,831,262.67-32.29-0.37存货401,306,258.82423,691,037.50-22,384,778.68-5.28-0.95流动资产合计1,852,374,309.111,627,801,203.40224,573,105.7113.809.49非流动资产：

长期股权投资400,000.00443,875.60-43,875.60-9.880.00投资性房地产14,945,967.101,640,230.4013,305,736.70811.210.56固定资产518,596,606.29506,396,091.0012,200,515.292.410.52在建工程58,320,879.0213,922,115.2044,398,763.82318.911.88无形资产191,678,594.70195,181,555.00-3,502,960.30-1.79-0.15商誉0.00122,071.40-122,071.40-100.00-0.01递延所得税资产14,692,309.2620,417,134.50-5,724,825.24-28.04-0.24非流动资产合计798,634,356.37738,123,073.3060,511,283.078.202.56资产总计2,651,008,665.482,365,924,276.70285,084,388.7812.0512.05资产负债表水平分析项目期末余额年初余额变动情况对总资产的影响（%）变动额变动（%）流动负债：

短期借款0.008,000,000.00-8,000,000.00-100.00-0.34交易性金融负债944,900.000.00944,900.00

0.04应付账款313,645,213.47370,956,978.00-57,311,764.53-15.45-2.42预收款项57,615,940.4568,590,144.28-10,974,203.83-16.00-0.46应付职工薪酬61,924,812.2252,570,005.449,354,806.7817.790.40应交税费14,597,530.5926,908,287.42-12,310,756.83-45.75-0.52应付利息0.0014,200.00-14,200.00-100.000.00其他应付款34,285,941.1230,799,084.533,486,856.5911.320.15其他流动负债4,132,909.81640,000.003,492,909.81545.770.15流动负债合计487,147,247.66558,478,699.68-71,331,452.02-12.77-3.01非流动负债：

递延所得税负债1,236,501.000.001,236,501.00

0.05非流动负债合计1,236,501.000.001,236,501.00

0.05负债合计488,383,748.66558,478,699.68-70,094,951.02-12.55-2.96所有者权益（或股东权益）：

实收资本（或股本）444,040,000.00216,020,000.00228,020,000.00105.569.64资本公积839,738,646.331,002,087,926.33-162,349,280.00-16.20-6.86盈余公积26,938,903.9417,002,277.319,936,626.6358.440.42未分配利润626,136,248.87399,565,884.54226,570,364.3356.709.58外币报表折算差额-6,247,055.49-1,336,132.30-4,910,923.19367.55-0.21归属于母公司所有者权益合计1,930,606,743.651,633,339,955.88297,266,787.7718.2012.56少数股东权益232,018,173.17174,105,621.2357,912,551.9433.262.45所有者权益合计2,162,624,916.821,807,445,577.11355,179,339.7119.6515.01负债和所有者权益总计2,651,008,665.482,365,924,276.79285,084,388.6912.0512.05资产负债表水平分析项目期末余额年初余额变动情况对总资产的影响（%）变动额变动（%）流动资产：

货币资金879,905,947.85795,355,770.8084,550,177.0510.633.57交易性金融资产2,070,495.000.002,070,495.00

0.09应收票据220,051,269.35144,590,700.4075,460,568.9552.193.19应收账款286,700,424.57201,675,604.4085,024,820.1742.163.59预付款项40,331,815.4935,137,528.505,194,286.9914.780.22应收利息3,488,799.000.003,488,799.00

0.15其他应收款18,519,299.0327,350,561.70-8,831,262.67-32.29-0.37存货401,306,258.82423,691,037.50-22,384,778.68-5.28-0.95流动资产合计1,852,374,309.111,627,801,203.40224,573,105.7113.809.49非流动资产：

长期股权投资400,000.00443,875.60-43,875.60-9.880.00投资性房地产14,945,967.101,640,230.4013,305,736.70811.210.56固定资产518,596,606.29506,396,091.0012,200,515.292.410.52在建工程58,320,879.0213,922,115.2044,398,763.82318.911.88无形资产191,678,594.70195,181,555.00-3,502,960.30-1.79-0.15商誉0.00122,071.40-122,071.40-100.00-0.01递延所得税资产14,692,309.2620,417,134.50-5,724,825.24-28.04-0.24非流动资产合计798,634,356.37738,123,073.3060,511,283.078.202.56资产总计2,651,008,665.482,365,924,276.70285,084,388.7812.0512.05该公司资产的大幅增加，说明公司经营状况良好。资产负债表水平分析项目期末余额年初余额变动情况对总资产的影响（%）变动额变动（%）流动资产：

货币资金879,905,947.85795,355,770.8084,550,177.0510.633.57交易性金融资产2,070,495.000.002,070,495.00

0.09应收票据220,051,269.35144,590,700.4075,460,568.9552.193.19应收账款286,700,424.57201,675,604.4085,024,820.1742.163.59预付款项40,331,815.4935,137,528.505,194,286.9914.780.22应收利息3,488,799.000.003,488,799.00

0.15其他应收款18,519,299.0327,350,561.70-8,831,262.67-32.29-0.37存货401,306,258.82423,691,037.50-22,384,778.68-5.28-0.95流动资产合计1,852,374,309.111,627,801,203.40224,573,105.7113.809.49非流动资产：

长期股权投资400,000.00443,875.60-43,875.60-9.880.00投资性房地产14,945,967.101,640,230.4013,305,736.70811.210.56固定资产518,596,606.29506,396,091.0012,200,515.292.410.52在建工程58,320,879.0213,922,115.2044,398,763.82318.911.88无形资产191,678,594.70195,181,555.00-3,502,960.30-1.79-0.15商誉0.00122,071.40-122,071.40-100.00-0.01递延所得税资产14,692,309.2620,417,134.50-5,724,825.24-28.04-0.24非流动资产合计798,634,356.37738,123,073.3060,511,283.078.202.56资产总计2,651,008,665.482,365,924,276.70285,084,388.7812.0512.05该公司资产的流动性有所增强，特别是货币资金的大幅度增加，对增强企业的偿债能力，满足资金流动性需要都是有利的。资产负债表水平分析项目期末余额年初余额变动情况对总资产的影响（%）变动额变动（%）流动资产：

货币资金879,905,947.85795,355,770.8084,550,177.0510.633.57交易性金融资产2,070,495.000.002,070,495.00

0.09应收票据220,051,269.35144,590,700.4075,460,568.9552.193.19应收账款286,700,424.57201,675,604.4085,024,820.1742.163.59预付款项40,331,815.4935,137,528.505,194,286.9914.780.22应收利息3,488,799.000.003,488,799.00

0.15其他应收款18,519,299.0327,350,561.70-8,831,262.67-32.29-0.37存货401,306,258.82423,691,037.50-22,384,778.68-5.28-0.95流动资产合计1,852,374,309.111,627,801,203.40224,573,105.7113.809.49非流动资产：

长期股权投资400,000.00443,875.60-43,875.60-9.880.00投资性房地产14,945,967.101,640,230.4013,305,736.70811.210.56固定资产518,596,606.29506,396,091.0012,200,515.292.410.52在建工程58,320,879.0213,922,115.2044,398,763.82318.911.88无形资产191,678,594.70195,181,555.00-3,502,960.30-1.79-0.15商誉0.00122,071.40-122,071.40-100.00-0.01递延所得税资产14,692,309.2620,417,134.50-5,724,825.24-28.04-0.24非流动资产合计798,634,356.37738,123,073.3060,511,283.078.202.56资产总计2,651,008,665.482,365,924,276.70285,084,388.7812.0512.05交易性金融资产期初数为0，系上期末将持有的交易性金融资产全部处置所致。应收利息期末数较期初数增加3,488,799.00元，系期末未到期的定期存款余额增加，预提的利息收入相应增加所致。。资产负债表水平分析货币资金明细情况项目

期末数期初数变动额变动（%）库存现金328,813.73201,754.58127,059.1562.98银行存款872,224,483.88792,754,016.2879,470,467.6010.02其他货币资金7,352,650.242,400,000.004,952,650.24206.36合计879,905,947.85795,355,770.8684,550,176.9910.63资产负债表水平分析项目期末余额年初余额变动情况对总资产的影响（%）变动额变动（%）流动资产：

货币资金879,905,947.85795,355,770.8084,550,177.0510.633.57交易性金融资产2,070,495.000.002,070,495.00

0.09应收票据220,051,269.35144,590,700.4075,460,568.9552.193.19应收账款286,700,424.57201,675,604.4085,024,820.1742.163.59预付款项40,331,815.4935,137,528.505,194,286.9914.780.22应收利息3,488,799.000.003,488,799.00

0.15其他应收款18,519,299.0327,350,561.70-8,831,262.67-32.29-0.37存货401,306,258.82423,691,037.50-22,384,778.68-5.28-0.95流动资产合计1,852,374,309.111,627,801,203.40224,573,105.7113.809.49非流动资产：

长期股权投资400,000.00443,875.60-43,875.60-9.880.00投资性房地产14,945,967.101,640,230.4013,305,736.70811.210.56固定资产518,596,606.29506,396,091.0012,200,515.292.410.52在建工程58,320,879.0213,922,115.2044,398,763.82318.911.88无形资产191,678,594.70195,181,555.00-3,502,960.30-1.79-0.15商誉0.00122,071.40-122,071.40-100.00-0.01递延所得税资产14,692,309.2620,417,134.50-5,724,825.24-28.04-0.24非流动资产合计798,634,356.37738,123,073.3060,511,283.078.202.56资产总计2,651,008,665.482,365,924,276.70285,084,388.7812.0512.05应收票据期末数较期初数增长52.19%，主要系本期销售稳速增长的同时，公司加强货款回收，应收票据相应增加所致。。应收账款期末数较期初数增长40.07%，主要系本期销售增加，应收账款相应增加所致。资产负债表水平分析应收账款明细期末数期初数账龄账面余额比例(%)坏账准备账面价值账面余额比例(%)坏账准备账面价值1年内296,136,906.2199.5410,660,661.20285,476,245.01211,684,118.3699.6710,584,205.93201,099,912.431-2年1,240,027.000.4299,202.161,140,824.84279,096.260.1322,327.70256,768.562-3年80,106.510.0312,015.9868,090.53351,839.490.1752,775.92299,063.573-4年30,528.390.0115,264.2015,264.1939,626.420.0219,813.2219,813.204-5年233.550.00186.8446.715年以上22,449.850.0122,449.85合计297,487,568.11100.0010,787,143.54286,700,424.5212,377,363.93100.0010,701,759.46201,675,604.47报告期实际核销的应收账款性质、原因及其金额的说明本公司应收香港百佳公司(英文名称：PARKNSHOP)货款779.96美元，该款项系由于双方结算记账方式存在差异所产生，公司通过多次与香港百佳公司进行对账仍未能取得答复，鉴于上述款项已无法收回，且公司与其已不再有业务往来，本期予以核销，上述货款折合人民币5,351.15元；本公司应收上海大华乐客多商业有限公司等4家公司货款共计37,344.60元，由于上述款项挂账多年已无法收回，故本期予以核销。上述合计核销应收账款42,695.75元。资产负债表水平分析项目期末余额年初余额变动情况对总资产的影响（%）变动额变动（%）流动资产：

货币资金879,905,947.85795,355,770.8084,550,177.0510.633.57交易性金融资产2,070,495.000.002,070,495.00

0.09应收票据220,051,269.35144,590,700.4075,460,568.9552.193.19应收账款286,700,424.57201,675,604.4085,024,820.1742.163.59预付款项40,331,815.4935,137,528.505,194,286.9914.780.22应收利息3,488,799.000.003,488,799.00

0.15其他应收款18,519,299.0327,350,561.70-8,831,262.67-32.29-0.37存货401,306,258.82423,691,037.50-22,384,778.68-5.28-0.95流动资产合计1,852,374,309.111,627,801,203.40224,573,105.7113.809.49非流动资产：

长期股权投资400,000.00443,875.60-43,875.60-9.880.00投资性房地产14,945,967.101,640,230.4013,305,736.70811.210.56固定资产518,596,606.29506,396,091.0012,200,515.292.410.52在建工程58,320,879.0213,922,115.2044,398,763.82318.911.88无形资产191,678,594.70195,181,555.00-3,502,960.30-1.79-0.15商誉0.00122,071.40-122,071.40-100.00-0.01递延所得税资产14,692,309.2620,417,134.50-5,724,825.24-28.04-0.24非流动资产合计798,634,356.37738,123,073.3060,511,283.078.202.56资产总计2,651,008,665.482,365,924,276.70285,084,388.7812.0512.05应收账款变动的原因1.企业销售规模变动2.企业信用政策改变3.企业收账政策不当或收账工作执行不力4.应收账款质量不高，存在长期挂账且难于收回账款，或因客户发生财务困难，暂时难以偿还所欠货款资产负债表水平分析项目期末余额年初余额变动情况对总资产的影响（%）变动额变动（%）流动资产：

货币资金879,905,947.85795,355,770.8084,550,177.0510.633.57交易性金融资产2,070,495.000.002,070,495.00

0.09应收票据220,051,269.35144,590,700.4075,460,568.9552.193.19应收账款286,700,424.57201,675,604.4085,024,820.1742.163.59预付款项40,331,815.4935,137,528.505,194,286.9914.780.22应收利息3,488,799.000.003,488,799.00

0.15其他应收款18,519,299.0327,350,561.70-8,831,262.67-32.29-0.37存货401,306,258.82423,691,037.50-22,384,778.68-5.28-0.95流动资产合计1,852,374,309.111,627,801,203.40224,573,105.7113.809.49非流动资产：

长期股权投资400,000.00443,875.60-43,875.60-9.880.00投资性房地产14,945,967.101,640,230.4013,305,736.70811.210.56固定资产518,596,606.29506,396,091.0012,200,515.292.410.52在建工程58,320,879.0213,922,115.2044,398,763.82318.911.88无形资产191,678,594.70195,181,555.00-3,502,960.30-1.79-0.15商誉0.00122,071.40-122,071.40-100.00-0.01递延所得税资产14,692,309.2620,417,134.50-5,724,825.24-28.04-0.24非流动资产合计798,634,356.37738,123,073.3060,511,283.078.202.56资产总计2,651,008,665.482,365,924,276.70285,084,388.7812.0512.051.本期增加中包括从在建工程完工转入36,075,526.82元。2.期末，未发现固定资产存在明显减值迹象，故未计提减值准备。1.在建工程减值准备，期末未发现在建工程存在明显减值迹象，故未计提减值准备。2.在建工程期末数较期初数增加3.19倍，主要原因系子公司绍兴苏泊尔生产基地建设投入增加及零星项目工程增加所致。项目中均未计提减值准备，有可能会造成成本减少，利润虚高。资产负债表水平分析固定资产账面价值类

别期初数

本期增加

本期减少

期末数

房屋及建筑物

261,196,457.7515,304,547.1623,519,807.68252,981,197.23通用设备

13,750,456.947,904,715.165,130,753.6516,524,418.45专用设备

219,781,749.9963,256,639.0942,749,374.54240,289,014.54运输工具

11,667,426.342,865,450.278,801,976.07合

计

506,396,091.0286,465,901.4174,265,386.14518,596,606.29固定资产主要增加在专用设备，说明企业注重提高生产效率和产品质量。由于生产效率的提高，原材料、在产品减少，存货增加。资产负债表水平分析项目期末余额年初余额变动情况对总资产的影响（%）变动额变动（%）流动负债：

短期借款0.008,000,000.00-8,000,000.00-100.00-0.34交易性金融负债944,900.000.00944,900.00

0.04应付账款313,645,213.47370,956,978.00-57,311,764.53-15.45-2.42预收款项57,615,940.4568,590,144.28-10,974,203.83-16.00-0.46应付职工薪酬61,924,812.2252,570,005.449,354,806.7817.790.40应交税费14,597,530.5926,908,287.42-12,310,756.83-45.75-0.52应付利息0.0014,200.00-14,200.00-100.000.00其他应付款34,285,941.1230,799,084.533,486,856.5911.320.15其他流动负债4,132,909.81640,000.003,492,909.81545.770.15流动负债合计487,147,247.66558,478,699.68-71,331,452.02-12.77-3.01非流动负债：

递延所得税负债1,236,501.000.001,236,501.00

0.05非流动负债合计1,236,501.000.001,236,501.00

0.05负债合计488,383,748.66558,478,699.68-70,094,951.02-12.55-2.96所有者权益（或股东权益）：

实收资本（或股本）444,040,000.00216,020,000.00228,020,000.00105.569.64资本公积839,738,646.331,002,087,926.33-162,349,280.00-16.20-6.86盈余公积26,938,903.9417,002,277.319,936,626.6358.440.42未分配利润626,136,248.87399,565,884.54226,570,364.3356.709.58外币报表折算差额-6,247,055.49-1,336,132.30-4,910,923.19367.55-0.21归属于母公司所有者权益合计1,930,606,743.651,633,339,955.88297,266,787.7718.2012.56少数股东权益232,018,173.17174,105,621.2357,912,551.9433.262.45所有者权益合计2,162,624,916.821,807,445,577.11355,179,339.7119.6515.01负债和所有者权益总计2,651,008,665.482,365,924,276.79285,084,388.6912.0512.05负债减少的主要原因是流动负债中应付账款项目的减少。营业利润增加（从利润表中可知），表明企业经营状况良好，此时理应增加存货的投入，扩大销售渠道。但表中的应付账款减少，说明企业为控制原材料价格下降风险，减少采购量，降低库存，从而使应付款余额较上年有所下降。说明企业向保守型转变。资产负债表水平分析项目期末余额年初余额变动情况对总资产的影响（%）变动额变动（%）流动负债：

短期借款0.008,000,000.00-8,000,000.00-100.00-0.34交易性金融负债944,900.000.00944,900.00

0.04应付账款313,645,213.47370,956,978.00-57,311,764.53-15.45-2.42预收款项57,615,940.4568,590,144.28-10,974,203.83-16.00-0.46应付职工薪酬61,924,812.2252,570,005.449,354,806.7817.790.40应交税费14,597,530.5926,908,287.42-12,310,756.83-45.75-0.52应付利息0.0014,200.00-14,200.00-100.000.00其他应付款34,285,941.1230,799,084.533,486,856.5911.320.15其他流动负债4,132,909.81640,000.003,492,909.81545.770.15流动负债合计487,147,247.66558,478,699.68-71,331,452.02-12.77-3.01非流动负债：

递延所得税负债1,236,501.000.001,236,501.00

0.05非流动负债合计1,236,501.000.001,236,501.00

0.05负债合计488,383,748.66558,478,699.68-70,094,951.02-12.55-2.96所有者权益（或股东权益）：

实收资本（或股本）444,040,000.00216,020,000.00228,020,000.00105.569.64资本公积839,738,646.331,002,087,926.33-162,349,280.00-16.20-6.86盈余公积26,938,903.9417,002,277.319,936,626.6358.440.42未分配利润626,136,248.87399,565,884.54226,570,364.3356.709.58外币报表折算差额-6,247,055.49-1,336,132.30-4,910,923.19367.55-0.21归属于母公司所有者权益合计1,930,606,743.651,633,339,955.88297,266,787.7718.2012.56少数股东权益232,018,173.17174,105,621.2357,912,551.9433.262.45所有者权益合计2,162,624,916.821,807,445,577.11355,179,339.7119.6515.01负债和所有者权益总计2,651,008,665.482,365,924,276.79285,084,388.6912.0512.05主要原因是本期下属子公司橡塑公司偿还了银行贷款所致，且本期没有发生银行借款。主要原因是母公司所得税税率下降，及出口抵减内销产品应纳税额较上期增长所致。资产负债表水平分析项目期末余额年初余额变动情况对总资产的影响（%）变动额变动（%）流动负债：

短期借款0.008,000,000.00-8,000,000.00-100.00-0.34交易性金融负债944,900.000.00944,900.00

0.04应付账款313,645,213.47370,956,978.00-57,311,764.53-15.45-2.42预收款项57,615,940.4568,590,144.28-10,974,203.83-16.00-0.46应付职工薪酬61,924,812.2252,570,005.449,354,806.7817.790.40应交税费14,597,530.5926,908,287.42-12,310,756.83-45.75-0.52应付利息0.0014,200.00-14,200.00-100.000.00其他应付款34,285,941.1230,799,084.533,486,856.5911.320.15其他流动负债4,132,909.81640,000.003,492,909.81545.770.15流动负债合计487,147,247.66558,478,699.68-71,331,452.02-12.77-3.01非流动负债：

递延所得税负债1,236,501.000.001,236,501.00

0.05非流动负债合计1,236,501.000.001,236,501.00

0.05负债合计488,383,748.66558,478,699.68-70,094,951.02-12.55-2.96所有者权益（或股东权益）：

实收资本（或股本）444,040,000.00216,020,000.00228,020,000.00105.569.64资本公积839,738,646.331,002,087,926.33-162,349,280.00-16.20-6.86盈余公积26,938,903.9417,002,277.319,936,626.6358.440.42未分配利润626,136,248.87399,565,884.54226,570,364.3356.709.58外币报表折算差额-6,247,055.49-1,336,132.30-4,910,923.19367.55-0.21归属于母公司所有者权益合计1,930,606,743.651,633,339,955.88297,266,787.7718.2012.56少数股东权益232,018,173.17174,105,621.2357,912,551.9433.262.45所有者权益合计2,162,624,916.821,807,445,577.11355,179,339.7119.6515.01负债和所有者权益总计2,651,008,665.482,365,924,276.79285,084,388.6912.0512.05主要原因是由本年实收资本即股本和未分配利润较大幅度增长引起的，而资本公积则让所有者权益有一定程度的减少。资产负债表水平分析项目期末余额年初余额变动情况对总资产的影响（%）变动额变动（%）流动负债：

短期借款0.008,000,000.00-8,000,000.00-100.00-0.34交易性金融负债944,900.000.00944,900.00

0.04应付账款313,645,213.47370,956,978.00-57,311,764.53-15.45-2.42预收款项57,615,940.4568,590,144.28-10,974,203.83-16.00-0.46应付职工薪酬61,924,812.2252,570,005.449,354,806.7817.790.40应交税费14,597,530.5926,908,287.42-12,310,756.83-45.75-0.52应付利息0.0014,200.00-14,200.00-100.000.00其他应付款34,285,941.1230,799,084.533,486,856.5911.320.15其他流动负债4,132,909.81640,000.003,492,909.81545.770.15流动负债合计487,147,247.66558,478,699.68-71,331,452.02-12.77-3.01非流动负债：

递延所得税负债1,236,501.000.001,236,501.00

0.05非流动负债合计1,236,501.000.001,236,501.00

0.05负债合计488,383,748.66558,478,699.68-70,094,951.02-12.55-2.96所有者权益（或股东权益）：

实收资本（或股本）444,040,000.00216,020,000.00228,020,000.00105.569.64资本公积839,738,646.331,002,087,926.33-162,349,280.00-16.20-6.86盈余公积26,938,903.9417,002,277.319,936,626.6358.440.42未分配利润626,136,248.87399,565,884.54226,570,364.3356.709.58外币报表折算差额-6,247,055.49-1,336,132.30-4,910,923.19367.55-0.21归属于母公司所有者权益合计1,930,606,743.651,633,339,955.88297,266,787.7718.2012.56少数股东权益232,018,173.17174,105,621.2357,912,551.9433.262.45所有者权益合计2,162,624,916.821,807,445,577.11355,179,339.7119.6515.01负债和所有者权益总计2,651,008,665.482,365,924,276.79285,084,388.6912.0512.05投资人追加投资对总资产的增加还是有较大影响的。说明该企业有可能本年度不是依靠自身主观努力经营，而是依靠投资人追加投资扩大经营规模。未分配利润增加236,506,990.96元系本期净利润转入，减少9,936,626.63元系本期按实现净利润提取法定盈余公积转出所致。资产期末余额年初余额负债及股东权益期末余额年初余额变动额变动（%）对总资产的影响（%）流动资产

负债488,383,748.66558,478,699.68-70,094,951.02-12.55-2.96固定资产

实收资本（或股本）444,040,000.00216,020,000.00228,020,000.00105.569.64…

资本公积839,738,646.331,002,087,926.33-162,349,280.00-16.20-6.86

盈余公积26,938,903.9417,002,277.319,936,626.6358.440.42

未分配利润626,136,248.87399,565,884.54226,570,364.3356.709.58

外币报表折算差额-6,247,055.49-1,336,132.30-4,910,923.19367.55-0.21

少数股东权益232,018,173.17174,105,621.2357,912,551.9433.262.45总计2,651,008,665.482,365,924,276.79总计2,651,008,665.482,365,924,276.79285,084,388.6912.0512.05资产负债表水平分析资产负债表变动原因的分析评价追加投资变动型企业依靠投资人追加投资扩大经营规模股利分配变动型企业当年经营卓有成效分析流程

1.公司介绍

2.财务数据

3.资产负债表水平分析

4.资产负债表垂直分析资产负债表垂直分析项目期末余额年初余额期末（%）期初（%）变动情况流动资产：

货币资金879,905,947.85795,355,770.8033.1933.62-0.43交易性金融资产2,070,495.000.000.080.000.08应收票据220,051,269.35144,590,700.408.306.112.19应收账款286,700,424.57201,675,604.4010.818.522.29预付款项40,331,815.4935,137,528.501.521.490.04应收利息3,488,799.000.000.130.000.13其他应收款18,519,299.0327,350,561.700.701.16-0.46存货401,306,258.82423,691,037.5015.1417.91-2.77流动资产合计1,852,374,309.111,627,801,203.4069.8768.801.07非流动资产：

长期股权投资400,000.00443,875.600.020.020.00投资性房地产14,945,967.101,640,230.400.560.070.49固定资产518,596,606.29506,396,091.0019.5621.40-1.84在建工程58,320,879.0213,922,115.202.200.591.61无形资产191,678,594.70195,181,555.007.238.25-1.02商誉0.00122,071.400.000.01-0.01递延所得税资产14,692,309.2620,417,134.500.550.86-0.31非流动资产合计798,634,356.37738,123,073.3030.1331.20-1.07资产总计2,651,008,665.482,365,924,276.70100.00100.000.00资产负债表垂直分析项目期末余额年初余额期末（%）期初（%）变动情况流动负债：

短期借款0.008,000,000.000.000.34-0.34交易性金融负债944,900.000.000.040.000.04应付账款313,645,213.47370,956,978.0011.8315.68-3.85预收款项57,615,940.4568,590,144.282.172.90-0.73应付职工薪酬61,924,812.2252,570,005.442.342.220.11应交税费14,597,530.5926,908,287.420.551.14-0.59应付利息0.0014,200.000.000.000.00其他应付款34,285,941.1230,799,084.531.291.30-0.01其他流动负债4,132,909.81640,000.000.160.030.13流动负债合计487,147,247.66558,478,699.6818.3823.61-5.23非流动负债：

递延所得税负债1,236,501.000.000.050.000.05非流动负债合计1,236,501.000.000.050.000.05负债合计488,383,748.66558,478,699.6818.4223.61-5.18所有者权益（或股东权益）：

实收资本（或股本）444,040,000.00216,020,000.0016.759.137.62资本公积839,738,646.331,002,087,926.3331.6842.36-10.68盈余公积26,938,903.9417,002,277.311.020.720.30未分配利润626,136,248.87399,565,884.5423.6216.896.73外币报表折算差额-6,247,055.49-1,336,132.30-0.24-0.06-0.18归属于母公司所有者权益合计1,930,606,743.651,633,339,955.8872.8369.043.79少数股东权益232,018,173.17174,105,621.238.757.361.39所有者权益合计2,162,624,916.821,807,445,577.1181.5876.395.18负债和所有者权益总计2,651,008,665.482,365,924,276.79100.00100.000.00资产负债表垂直分析项目期末余额年初余额期末（%）期初（%）变动情况流动资产：

货币资金879,905,947.85795,355,770.8033.1933.62-0.43交易性金融资产2,070,495.000.000.080.000.08应收票据220,051,269.35144,590,700.408.306.112.19应收账款286,700,424.57201,675,604.4010.818.522.29预付款项40,331,815.4935,137,528.501.521.490.04应收利息3,488,799.000.000.130.000.13其他应收款18,519,299.0327,350,561.700.701.16-0.46存货401,306,258.82423,691,037.5015.1417.91-2.77流动资产合计1,852,374,309.111,627,801,203.4069.8768.801.07非流动资产：

长期股权投资400,000.00443,875.600.020.020.00投资性房地产14,945,967.101,640,230.400.560.070.49固定资产518,596,606.29506,396,091.0019.5621.40-1.84在建工程58,320,879.0213,922,115.202.200.591.61无形资产191,678,594.70195,181,555.007.238.25-1.02商誉0.00122,071.400.000.01-0.01递延所得税资产14,692,309.2620,417,134.500.550.86-0.31非流动资产合计798,634,356.37738,123,073.3030.1331.20-1.07资产总计2,651,008,665.482,365,924,276.70100.00100.000.00资产负债表垂直分析存货明细项目期末数期初数账面余额跌价准备账面价值账面余额跌价准备账面价值物资采购

147,165.23147,165.23113,303.86113,303.86原材料

145,165,422.183,258,228.54141,907,193.64171,536,922.853,413,832.38168,123,090.47在产品

24,700,598.9024,700,598.9040,848,082.5640,848,082.56库存商品

221,353,708.586,989,003.99214,364,704.59185,597,180.227,139,334.66178,457,845.56委托加工物资

10,089,023.1310,089,023.1332,174,462.3032,174,462.30包装物

6,049,930.756,049,930.753,925,534.823,925,534.82低值易耗品

4,047,642.584,047,642.5848,717.9548,717.95合计

411,553,491.3510,247,232.53401,306,258.82434,244,204.56