安徽丰原药业股份有限公司财务分析.docx

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1、安徽丰原药业股份有限公司财务分析一.公司概况1股票代码:0001532.公司简介：安徽丰原药业股份有限公司（以下简称“丰原药业”）是安徽省规模最大的国有控股医药企业，国家认定的高新技术企业、安徽省百强企业、安徽省医药行业首家上市公司，2006年被授予全国“百姓放心药品牌”，公司总资产12亿余元，员工近5000人，2007年、2008年、2009年连续三年荣膺中国制药工业百强。二,财务分析指标2008,2009,2010,2011,2012年资产负债表2008,2009,2010,2011,2012年利润表丰原药业短期偿债能力的指标的计算流动比率=流动资产/流动负债项目2012-12-31201

2、1-12-312010-12-312009-12-312008-12-31流动资产6214956240546535756256223流动负债6116654966479014543350812流动比率1.016071021.0231779651.1409573911.2669645411.1064905932012-12-312011-12-312010-12-312009-12-312008-12-316214956240546535756256223201621791615308132681405341987383243934544294421706116654966479014543350

3、8120.6864434490.6972310160.82138160.9749301170.829922066流动负债速动比率速动比率=（流动资产一存货）/流动负债资资目动货动项流产存速产现金比率二（货币资金+现金等价物）/流动负债项目2012-12-312011-12-312010-12-312009-12-312008-12-31货币资金6574574396421072610968现金等价物一一一一小计6574574396421072610968流动负债6116654966479014543350812现金比率0.1074780110.1044827710.2012901610.2360

4、839040.215854523二、长期偿债能资产负债率=负债总额/资产总额*100%2012-12-312011-12-312010-12-312009-12-312008-12-3167547552995220252678511471450491318231275831205471165560.465684010.4194943220.4091610950.4369913810.438819108总总负目债产产率项负额资额资债股东权益比率二股东权益总额/资产总额*100%项目2012-12-312011-12-312010-12-312009-12-312008-12-31股东权益总额77

5、50176524753816787065409资产总额145049131823127583120547116556股东权益比率0.5343090960.5805056780.5908389050.5630169150.561180892利息保障倍数二（税前利润+利息费用）/利息费用项目2012-12-312011-12-312010-12-312009-12-312008-12-31税前利润25281379525732122059利息费用20511609138215791752利息保2.2325694781.8570540714.8039073813.034198862.175228311第三

6、节企业营运能力分析存货周转率=销货成本X2/（期初存货+期末存货）项目2012-12-312011-12-312010-12-312009-12-312008-12-31销货成本1646861512261062009354485969期初存货17,91615,30813,26814,05311,I11期末存货20,16217,91615,30813,26814,053存货周转率8.6499290939.1034192157.432810756.8477727766.832697504应收账款周转率二赊销收入净额/应收账款平均余额赊销收入净额=销售收入净额-现销收入净额项目2012-12-312

7、011-12-312010-12-312009-12-312008-12-31期初应收账款24,13220,41623,45422,16021,418期末应26,07324,13220,41623,45422,160固定资产周转率二销售收入/固定资产平均净值2012-12-3148,3082011-12-3147,9282010-12-3145,8542009-12-3145,3002008-12-3145,42652,58748,30847,92845,85445,30050447.54811846891455774536316577615164910741895570873813.2861

8、093223.1516064672.2908020732.0968909761.926261491固产固产资均收资转目初资值末资值定平值售定周项期定净期定净固产净销入固产率总资产周转率=销售收入/资产平均总额项目2012-12-312011-12-312010-12-312009-12-312008-12-31期初资产总额131,823127,583120,547116,556108,862期末资产总额145,049131,823127,583120,547116,556资产平138436129703124065118551.5112709均总额销售收入16577615164910741895

9、57087381总资产周转率1.1974919821.1692019460.8658203360.8061475390.775279703第四节企业获利能力分析资产报酬率=净利润/资产平均总额*100项目2012-12-312011-12-312010-12-312009-12-312008-12-31净利润1809992404823711520期初资产总额131,823127,583120,547116,556108,862期末资产总额145,049131,823127,583120,547116,556资产平均总额138436129703124065118551.5112709资产报酬率0

10、.013067410.0076482430.0326280580.0199997470.013486057股东权益报酬率=净利润/股东权益平均总额*100%2012-12-312011-12-312010-12-312009-12-312008-12-31净利润期初股1809992404823711520东权益76,52475,38167,87065,40963,889期末股东权益77,50176,52475,38167,87065,409股东权益平均77012.575952.571625.566639.564649总额股东权益报酬0.0234896930.0130607950.0565161850.0355794990.023511578率销售净利率=净利润/销售收入净额2012-12-312011-12-312010-12-312009-12-312008-12-31180999240482371152016577615164910741895570873810.0109123150.0065414210.0376845590.024809040.017395086润收额净目和售津售率项净销入销利