【2021-2023年S药业公司财务报表分析案例报告（附财务报表）8700字（论文）】

2021-2023年S药业公司财务报表分析案例报告目录TOC\o"1-2"\h\u302352021-2023年S药业公司财务报表分析案例报告 附表中新药业集团股份有限公司近三年资产负债表、利润表、现金流量表中新药业集团股份有限公司近三年资产负债表名称202120222023流动资产：货币资金1,211,567,895.831,276,643,366.031,146,839,238.09结算备付金拆出资金以公允价值计量且其变动计入当期损益的金融资产衍生金融资产应收票据223,848,753.32245,715,246.13167,402,426.79应收账款1,246,937,905.241,304,458,006.811,238,333,555.98预付款项165,824,570.11196,496,969.37169,374,788.67应收保费应收分保账款应收分保合同准备金应收利息应收股利12,600,000.00其他应收款16,556,717.352,104,343,735.752,230,701,877.75买入返售金融资产存货1,724,082,654.301,502,323,246.151,731,387,095.16划分为持有待售的资产一年内到期的非流动资产421,192.23963,208.79其他流动资产73,480,246.9665,010,458.54133,472,912.48流动资产合计6,514,339,999.716,695,954,237.576,817,511,894.92非流动资产：发放贷款及垫款可供出售金融资产18,465,000.0018,465,000.0018,465,000.00持有至到期投资长期应收款长期股权投资384,815,382.15415,121,351.86652,454,215.75投资性房地产固定资产6,005,328,982.276,984,389,199.597,882,872,492.73在建工程2,137,879,161.161,354,473,040.12614,209,951.66工程物资固定资产清理63,487,428.5159,045,491.72059,045,491.72生产性生物资产油气资产无形资产351,811,799.02348,327,955.03336,401,606.97开发支出460,838,933.06545,359,211.22667,573,685.05商誉3,336,585.263,336,585.263,336,585.26长期待摊费用19,991,982.8314,576,028.0460,571,481.08递延所得税资产36,934,800.1237,205,936.6839,057,776.41其他非流动资产非流动资产合计9,482,890,054.389,780,299,799.5210,333,988,286.63资产总计15,997,230,054.0916,476,254,037.0917,151,500,181.55流动负债：短期借款1,388,516,737.443,499,629,597.743,219,036,238.91向中央银行借款吸收存款及同业存放拆入资金以公允价值计量且其变动计入当期损益的金融负债衍生金融负债应付票据587,894,562.31471,361,639.74407,465,128.14应付账款1,950,726,736.551,707,386,919.211,592,104,869.11预收款项185,549,977.16193,280,047.05225,042,082.25卖出回购金融资产款应付手续费及佣金应付职工薪酬134,813,985.65135,921,227.23124,068,341.17应交税费37,738,069.0654,087,266.72104,027,626.47应付利息49,702,120.0022,039,542.5045,234,626.03应付股利15,825,211.19385,687.507,430,230.92其他应付款690,774,481.02229,259,178.72323,602,966.01应付分保账款保险合同准备金代理买卖证券款代理承销证券款划分为持有待售的负债一年内到期的非流动负债834,855,568.661,793,348,701.661,147,112,702.66其他流动负债2,002,149,324.111,000,081,420.931,500,050,201.34流动负债合计7,878,546,773.159,106,781,229.008,695,175,013.01非流动负债：长期借款2,359,744,000.001,706,610,000.001,974,812,000.00应付债券460,000,000.00500,000,000.00其中：优先股永续债长期应付款3,027,273.00341,930,018.08616,877,605.44长期应付职工薪酬专项应付款5,999,900.005,999,900.006,249,900.00预计负债41,119,681.62递延收益20,183,885.2423,653,705.1136,692,753.71递延所得税负债1,874,812.50其他非流动负债3,175,751,940.77非流动负债合计2,848,955,058.242,078,193,623.1951,666,500.00负债合计10,727,501,831.3911,184,974,852.1911,870,926,953.78所有者权益：股本1,630,804,729.001,630,804,729.001,630,804,729.00其他权益工具其中：优先股永续债资本公积3,470,349,081.303,470,341,393.053,481,031,017.78减：库存股其他综合收益6,664,449.489,207,913.315,990,307.41专项储备盈余公积193,149,397.56212,995,813.52216,031,137.15一般风险准备未分配利润-12,555,674.16-10,603,107.80-27,494,811.42归属于母公司所有者权益合计5,288,411,983.185,312,746,741.085,306,362,379.92少数股东权益-18,683,760.48-21,467,556.18-25,789,152.15所有者权益合计5,269,728,222.705,291,279,184.905,280,573,227.77负债和所有者权益总计15,997,230,054.0916,476,254,037.0917,151,500,181.55中新药业集团股份有限公司近三年利润表表报告日期202120222023营业总收入(万元)56178122925209720营业收入(万元)56178122925209720营业总成本(万元)3926991840170998营业成本(万元)175212436931784营业税金及附加(万元)69019143509销售费用(万元)1316952009113290管理费用(万元)83411285820782财务费用(万元)-1042-727-53资产减值损失(万元)58814171686公允价值变动收益(万元)投资收益(万元)-36-152-121对联营企业和合营企业的投资收益(万元)-36-152-121营业利润(万元)168743093338601营业外收入(万元)10108222602营业外支出(万元)409061118非流动资产处置损失(万元)232245利润总额(万元)178433084940085所得税费用(万元)275347815995净利润(万元)150912606834090归属于母公司所有者的净利润(万元)122162311033954少数股东损益(万元)28742959136基本每股收益0.8110.91稀释每股收益0.8110.91中新药业集团股份有限公司近三年现金流量表2021年2022年2023年销售商品,提供劳务收到的现金51715116720204796收到其他与经营活动有关的现金262834533625经营活动现金流入小计54343120173208421购买商品,接受劳务支付的现金171662510441075支付给职工以及为职工支付的现金77071060618564支付的各项税费106702121336494支付其他与经营活动有关的现金152364802997928经营活动现金流出小计50779104952194061经营活动产生的现金流量净额35641522114360收回投资收到的现金263404196517947处置固定资产,无形资产和其他长期资产收回的现金净额5000.002462555.00处置子公司及其他营业单位收到的现金净额2835110收到其他与投资活动有关的现金50投资活动现金流入小计267204398018493购建固定资产,无形资产和其他长期资产支付的现金262512211710720投资支付的现金187822215126572投资活动现金流出小计450334426837291投资活动产生的现金流量净额-18313-288-18798吸收投资收到的现金43910936取得借款收到的现金13450770013450收到其他与筹资活动有关的现金142228筹资活动现金流入小计13889187796168偿还债务支付的