利润表分析案例

一、利润表水平分析表项目增减额增减率一、营业收入83,155,474,504.5960,431,626,050.4622,723,848,454.1337.60%减:营业成本68,132,115,324.9347,409,187,051.7620,722,928,273.1743.71%营业税金及附加497,908,049.44538,815,427.83-40,907,378.39-7.59%销售费用8,050,408,236.138,410,135,601.48-359,727,365.35-4.28%管理费用2,783,266,091.121,978,054,366.25805,211,724.8740.71%堪探费用0.00财务费用-452,707,594.56-308,969,535.68-143,738,058.8846.52%资产减值损失-20,594,720.9799,596,738.55-120,191,459.52-120.68%加:公允价值变动净收益-57,508,666.6469,192,469.15-126,701,135.79-183.11%投资收益91,094,084.9262,197,700.0428,896,384.8846.46%其中:对联营公司和合营公司的投资权益-4,910,452.65-8,088,874.883,178,422.23-39.29%影响营业利润的其它科目0.00二、营业利润4,542,306,424.202,746,781,817.861,795,524,606.3465.37%加:补贴收入0.00营业外收入1,845,785,553.252,353,324,080.33-507,538,527.08-21.57%减:营业外支出59,531,551.9743,783,308.0915,748,243.8835.97%其中:非流动资产处置净损失7,015,131.034,161,397.602,853,733.4368.58%加:影响利润总额的其它科目0.00三、利润总额6,328,560,425.485,056,322,590.101,272,237,835.3825.16%减:所得税1,031,219,882.41753,117,093.94278,102,788.4736.93%加:影响净利润的其它科目0.00四、净利润5,297,340,543.074,303,205,496.16994,135,046.9123.10%归属于母公司全部者的净利润5,236,938,608.434,275,721,624.27961,216,984.1622.48%少数股东损益60,401,934.6427,483,871.8932,918,062.75119.77%净利润分析格力公司实现净利润5,297,340,543元，比上年增加了994,135,046元，增加率为23.10%。从水平分析表看，公司净利润增加重要是利润总额比上年增加1,272,237,835元引发的；由于所得税费用比上年增加278,102,788元，两者相抵，造成净利润增加994,135,046元。利润总额分析格力公司利润总额增加1,272,237,835元，核心因素是公司营业利润比上年增加了1,795,524,606元，增加率为65.37%；同时营业外收入减少507,538,527，营业外支出增加15,748,243，造成利润总额减少。营业利润分析我司营业利润比上年增加了1,795,524,606元，增加率为65.37%。营业收入增加是营业利润增加的一种因素，营业收入比上年增加了22,723,848,454元，增值率为36.7%。同时，由于营业成本、管理费用、投资收益的增加，以及营业税金及附加、销售费用、财务费用、公允价值变动损益的减少，使增减相抵后营业利润增加1,795,524,606元，增加率为65.37%。二、利润表垂直分析表项目增减一、营业收入.59.46100.00%100.00%0.00%减:营业成本.93.7681.93%78.45%3.48%营业税金及附加.44.830.60%0.89%-0.29%销售费用.13.489.68%13.92%-4.24%管理费用.12.253.35%3.27%0.07%堪探费用0.00%财务费用-.56-.68-0.54%-0.51%-0.03%资产减值损失-20594720.9799596738.55-0.02%0.16%-0.19%加:公允价值变动净收益-57508666.6469192469.15-0.07%0.11%-0.18%投资收益91094084.9262197700.040.11%0.10%0.01%其中:对联营公司和合营公司的投资权益-4910452.65-8088874.88-0.01%-0.01%0.01%影响营业利润的其它科目0.00%二、营业利润.20.865.46%4.55%0.92%加:补贴收入0.00%营业外收入.25.332.22%3.89%-1.67%减:营业外支出59531551.9743783308.090.07%0.07%0.00%其中:非流动资产处置净损失7015131.034161397.600.01%0.01%0.00%加:影响利润总额的其它科目0.00%三、利润总额.48.107.61%8.37%-0.76%减:所得税.41.941.24%1.25%-0.01%加:影响净利润的其它科目0.00%四、净利润.07.166.37%7.12%-0.75%归属于母公司全部者的净利润.43.276.30%7.08%-0.78%少数股东损益60401934.6427483871.890.07%0.05%0.03%利润构造变