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唐钢股份[000709]财务分析

☆财务分析☆ ◇000709 唐钢股份 更新日期:2009-10-31◇ 港澳资讯 灵通V5.0
★本栏包括【1.财务指标】【2.异动分析】【3.环比分析】
【1.财务指标】
【主要财务指标】
┌─────────┬─────┬─────┬─────┬─────┐
|指标\日期         |2009-09-30|2008-12-31|2007-12-31|2006-12-31|
├─────────┼─────┼─────┼─────┼─────┤
|净利润(万元)      |  32168.69| 172423.36| 214494.38| 142124.78|
|净利润增长率(%)   |    -85.76|    -19.61|     50.92|     25.29|
|净资产收益率(%)   |      2.63|     14.60|     19.30|     15.33|
|资产负债比率 (%)  |     68.49|     68.63|     66.33|     66.23|
|净利润现金含量(%) |     84.20|     46.88|    -18.36|     36.60|
└———──────┴─────┴─────┴─────┴─────┘
指标含义:
净资产收益率:高/低表明公司盈利能力强/弱。
该指标的最近一期行业平均值:0.97%

净利润增长率:高/低表明公司增长能力强/弱,前景好/差。
该指标的最近一期行业平均值:-86.08%

资产负债比率:高/低表明公司负债多/少,偿债压力大/小。
该指标的最近一期行业平均值:62.37%

净利润现金含量:高/低表明公司收益质量良好/差,现金流动性强/弱。
该指标的最近一期行业平均值:928.45%

【资产与负债】
┌─────────┬─────┬─────┬─────┬─────┐
|财务指标(单位)    |2009-09-30|2008-12-31|2007-12-31|2006-12-31|
├─────────┼─────┼─────┼─────┼─────┤
|资产总额(万元)    |4269474.55|4151932.84|3561383.20|2883102.18|
|负债总额(万元)    |2924060.15|2849586.20|2362176.74|1909471.17|
|流动负债(万元)    |2315355.20|2283177.26|1739238.59|1481471.17|
|长期负债(万元)    |         -|         -|         -|         -|
|货币资金(万元)    | 614435.79| 587350.49| 506517.42| 545907.73|
|应收帐款(万元)    |  27057.45|  62639.14|   5813.76|   8190.30|
|其他应收款(万元)  |  24863.73|   8104.55|  16507.98|  10504.85|
|坏帐准备(万元)    |         -|         -|         -|         -|
|股东权益(万元)    |1222897.00|1180601.89|1111612.64| 927258.91|
|资产负债率(%)     |   68.4875|   68.6327|   66.3275|   66.2297|
|股东权益比率(%)   |   28.6427|   28.4349|   31.2129|   32.1618|
|流动比率(%)       |    0.9401|    0.9866|    1.0343|    0.9244|
|速动比率(%)       |    0.6975|    0.6509|    0.6356|    0.6631|
└———──────┴─────┴─────┴─────┴─────┘

【现金流量】
┌─────────┬─────┬─────┬─────┬─────┐
|财务指标(单位)    |2009-09-30|2008-12-31|2007-12-31|2006-12-31|
├─────────┼─────┼─────┼─────┼─────┤
|销售商品收到的现金|3208891.19|6609516.26|4867284.51|3718138.16|
|(万元)            |          |          |          |          |
|经营活动现金净流量| 374398.48| 324985.43| 142123.88| 446405.33|
|(万元)            |          |          |          |          |
|现金净流量(万元)  |  27085.30|  80833.07| -39390.31|  52016.41|
|经营活动现金净流量|     -7.65|    128.66|    -68.16|     -5.37|
|增长率(%)         |          |          |          |          |
|销售商品收到现金与|    116.35|    114.55|    116.46|    123.18|
|主营收入比(%)     |          |          |          |          |
|经营活动现金流量与|   1163.86|    188.48|     66.26|    314.09|
|净利润比(%)       |          |          |          |          |
|现金净流量与净利润|     84.20|     46.88|    -18.36|     36.60|
|比(%)             |          |          |          |          |
|投资活动的现金净流|-272085.89|-339152.08|-393657.98|-307808.47|
|量(万元)          |          |          |          |          |
|筹资活动的现金净流| -82250.44|  94675.93| 211491.45| -86627.43|
|量(万元)          |          |          |          |          |
└———──────┴─────┴─────┴─────┴─────┘

【利润构成与盈利能力】
┌─────────┬─────┬─────┬─────┬─────┐
|财务指标(单位)    |2009-09-30|2008-12-31|2007-12-31|2006-12-31|
├─────────┼─────┼─────┼─────┼─────┤
|主营业务收入(万元)|2757966.94|5769732.03|4179233.52|3018543.19|
|主营业务利润(万元)|         -|         -|         -|         -|
|经营费用(万元)    |  13326.94|  14641.73|  11333.69|   7960.72|
|管理费用(万元)    |  52039.64|  85812.28| 105847.92|  88250.52|
|财务费用(万元)    |  54912.57|  72305.53|  46317.43|  33058.81|
|三项费用增长率(%) |     -5.77|      5.66|     26.48|     -6.15|
|营业利润(万元)    |  40457.61| 241610.04| 305149.82| 198567.37|
|投资收益(万元)    |   4349.15|  16854.79|   -821.13|   1041.22|
|补贴收入(万元)    |         -|         -|         -|         -|
|营业外收支净额(万 |   5964.41|   4015.66|  11312.77|  -3791.80|
|元)               |          |          |          |          |
|利润总额(万元)    |  46422.02| 245625.70| 316462.60| 194775.56|
|所得税(万元)      |  12955.89|  39331.60|  73857.51|  53832.99|
|净利润(万元)      |  32168.69| 172423.36| 214494.38| 142124.78|
|销售毛利率(%)     |      5.95|      7.60|     11.55|     11.40|
|主营业务利润率(%) |         -|         -|         -|         -|
|净资产收益率(%)   |      2.63|     14.60|     19.30|     15.33|
└———──────┴─────┴─────┴─────┴─────┘

【历年简要财务指标】
┌─────────┬─────┬─────┬─────┬─────┐
|财务指标(单位)    |2009-09-30|2009-06-30|2009-03-31|2008-12-31|
├─────────┼─────┼─────┼─────┼─────┤
|每股收益(元)      |    0.0900|    0.0300|    0.0200|    0.4800|
|每股收益扣除(元)  |    0.0700|    0.0200|    0.0200|    0.4600|
|每股净资产(元)    |    3.3700|    3.3000|    3.2800|    3.2600|
|调整后每股净资产( |         -|         -|         -|         -|
|元)               |          |          |          |          |
|净资产收益率(%)   |    2.6300|    0.8000|    0.7000|   14.6000|
|每股资本公积金(元)|    0.6554|    0.6554|    0.6554|    0.6554|
|每股未分配利润(元)|    1.2935|    1.2312|    1.2279|    1.2048|
|主营业务收入(万元)|2757966.94|1836800.61|1002439.84|5769732.03|
|主营业务利润(万元)|         -|         -|         -|         -|
|投资收益(万元)    |   4349.15|   3085.66|   1161.36|  16854.79|
|净利润(万元)      |  32168.69|   9561.91|   8366.43| 172423.36|
└———──────┴─────┴─────┴─────┴─────┘

┌─────────┬─────┬─────┬─────┬─────┐
|财务指标(单位)    |2008-09-30|2008-06-30|2008-03-31|2007-12-31|
├─────────┼─────┼─────┼─────┼─────┤
|每股收益(元)      |    0.6200|    0.7500|    0.3200|    0.9500|
|每股收益扣除(元)  |    0.6200|    0.7500|    0.3233|    0.9100|
|每股净资产(元)    |    3.4100|    5.2400|    5.2300|    4.9050|
|调整后每股净资产( |         -|         -|         -|         -|
|元)               |          |          |          |          |
|净资产收益率(%)   |   18.2900|   14.3300|    6.1500|   19.3000|
|每股资本公积金(元)|    0.6456|    1.6329|    1.6329|    1.6329|
|每股未分配利润(元)|    1.3872|    1.9731|    1.9698|    1.6477|
|主营业务收入(万元)|4724976.72|3051447.08|1378664.67|4179233.52|
|主营业务利润(万元)|         -|         -|         -|         -|
|投资收益(万元)    |   1128.60|    730.17|         -|   -821.13|
|净利润(万元)      | 225899.49| 170063.80|  72982.76| 214494.38|
└———──────┴─────┴─────┴─────┴─────┘

【每股指标】
┌─────────┬─────┬─────┬─────┬─────┐
|财务指标(单位)    |2009-09-30|2008-12-31|2007-12-31|2006-12-31|
├─────────┼─────┼─────┼─────┼─────┤
|审计意见          |         -|标准无保留|标准无保留|标准无保留|
|                  |          |      意见|      意见|      意见|
|每股收益(元)      |    0.0900|    0.4800|    0.9500|    0.6300|
|每股收益扣除(元)  |    0.0700|    0.4600|    0.9100|    0.6300|
|每股净资产(元)    |    3.3700|    3.2600|    4.9050|    4.0915|
|每股资本公积金(元)|    0.6554|    0.6554|    1.6329|    1.4206|
|每股未分配利润(元)|    1.2935|    1.2048|    1.6477|    1.1297|
|每股经营活动现金流|    1.0325|    0.8962|    0.6271|    1.9697|
|量(元)            |          |          |          |          |
|每股现金流量(元)  |    0.0746|    0.2229|   -0.1738|    0.2295|
└———──────┴─────┴─────┴─────┴─────┘

【经营与发展能力】
┌─────────┬─────┬─────┬─────┬─────┐
|财务指标(单位)    |2009-09-30|2008-12-31|2007-12-31|2006-12-31|
├─────────┼─────┼─────┼─────┼─────┤
|存货周转率(%)     |      3.91|      7.30|      6.84|      8.04|
|应收账款周转率(%) |     61.50|    168.58|    596.86|    380.40|
|总资产周转率(%)   |      0.65|      1.50|      1.30|      1.13|
|主营业务收入增长率|    -41.63|     38.06|     38.45|     24.14|
|(%)               |          |          |          |          |
|营业利润增长率(%) |    -87.39|    -20.82|     53.68|     20.66|
|税后利润增长率(%) |    -85.76|    -19.61|     50.92|     25.29|
|净资产增长率(%)   |     -1.00|      6.21|     19.88|     10.11|
|总资产增长率(%)   |     -3.67|     16.58|     23.53|     17.53|
└———──────┴─────┴─────┴─────┴─────┘

【2.异动分析】
┌──────────┬───────┬───────┬──────┐
|   财务指标(单位)   |  2009-09-30  |  2008-09-30  |变动幅度(%) |
├──────────┼───────┼───────┼──────┤
|在建工程(万元)      |     461892.71|     139759.00|      230.49|
|无形资产(万元)      |      24525.53|     112975.79|      -78.29|
|应付税金(万元)      |      -6729.26|      45347.30|     -114.84|
|一年内到期的长期负债|      27450.00|      61400.00|      -55.29|
|(万元)              |              |              |            |
|长期借款(万元)      |     330990.00|     193590.00|       70.97|
|营业利润(万元)      |      40457.61|     320788.07|      -87.39|
|利润总额(万元)      |      46422.02|     322102.41|      -85.59|
|减:所得税(万元)     |      12955.89|      61465.81|      -78.92|
|减:少数股东损益(万元|       1297.44|      34737.12|      -96.26|
|)                   |              |              |            |
|净利润(万元)        |      32168.69|     225899.49|      -85.76|
|投资现金流入小计(万 |      16705.83|       6469.29|      158.23|
|元)                 |              |              |            |
|投资所支付的现金(万 |       3986.03|      21725.92|      -81.65|
|元)                 |              |              |            |
|收到其他与筹资活动有|       5115.49|      11220.71|      -54.41|
|关现金(万元)        |              |              |            |
|分配股利利润或偿付利|      49491.99|     155280.63|      -68.13|
|息所支付的现金(万元)|              |              |            |
|筹资活动产生的现金流|     -82250.44|      98169.13|     -183.78|
|量净额(万元)        |              |              |            |
|汇率变动对现金的影响|       7023.15|        356.93|     1867.68|
|(万元)              |              |              |            |
|现金及现金等价物净增|      27085.30|     166265.41|      -83.71|
|加额(万元)          |              |              |            |
└──────────┴───────┴───────┴──────┘

【3.环比分析】
┌───────────────────────────────────┐
|                               2008年度                               |
├────┬───────┬───────┬──────┬───────┤
|        |主营收入(万元)|占年度比重(%)|净利润(万元)|占年度比重(%)|
├────┼───────┼───────┼──────┼───────┤
| 一季度 |    1378664.67|         23.89|    72982.76|         42.33|
| 二季度 |    1672782.42|         28.99|    97081.04|         56.30|
| 三季度 |    1673529.64|         29.01|    55835.69|         32.38|
| 四季度 |    1044755.31|         18.11|   -53476.13|        -31.01|
└────┴───────┴───────┴──────┴───────┘
┌───────────────────────────────────┐
|                               2007年度                               |
├────┬───────┬───────┬──────┬───────┤
|        |主营收入(万元)|占年度比重(%)|净利润(万元)|占年度比重(%)|
├────┼───────┼───────┼──────┼───────┤
| 一季度 |     956937.42|         22.90|    46470.03|         21.66|
| 二季度 |     994424.18|         23.79|    69095.37|         32.21|
| 三季度 |    1080638.47|         25.86|    55039.50|         25.66|
| 四季度 |    1147233.45|         27.45|    43889.48|         20.46|
└────┴───────┴───────┴──────┴───────┘