☆财务分析☆   ◇港澳资讯600000   更新日期：2008-04-29◇   灵通V4.0
★本栏包括【1.财务指标】、【2.异动分析】、【3.环比分析】、【4.财务预警】
【1.财务指标】
【历年简要财务指标】
┌─────────┬─────┬─────┬─────┬─────┐
｜每股指标(单位)    ｜2008-03-31｜2007-12-31｜2007-09-30｜2007-06-30｜
├─────────┼─────┼─────┼─────┼─────┤
｜每股收益(元)      ｜0.6500    ｜1.2630    ｜0.9000    ｜0.5860    ｜
｜每股收益扣除(元)  ｜0.6500    ｜1.5050    ｜1.0900    ｜0.7790    ｜
｜每股净资产(元)    ｜7.2100    ｜6.4980    ｜6.2900    ｜5.9960    ｜
｜调整后每          ｜          ｜          ｜          ｜          ｜
｜股净资产(元)      ｜-         ｜-         ｜-         ｜-         ｜
｜净资产收益率(%)   ｜8.9500    ｜19.4300   ｜14.3100   ｜9.7800    ｜
｜每股资本公积金(元)｜2.3668    ｜2.1357    ｜2.2932    ｜2.3099    ｜
｜每股未分配利润(元)｜1.0895    ｜0.6039    ｜0.9906    ｜0.6762    ｜
｜主营业务收入(万元)｜803793.46 ｜2587643.43｜1831035.83｜1797262.17｜
｜主营业务利润(万元)｜-         ｜-         ｜-         ｜-         ｜
｜投资收益(万元)    ｜-         ｜-         ｜-         ｜-         ｜
｜净利润(万元)      ｜281162.66 ｜549877.54 ｜392310.41 ｜255379.26 ｜
└─────────┴─────┴─────┴─────┴─────┘

┌─────────┬─────┬─────┬─────┬─────┐
｜每股指标(单位)    ｜2007-03-31｜2006-12-31｜2006-09-30｜2006-06-30｜
├─────────┼─────┼─────┼─────┼─────┤
｜每股收益(元)      ｜0.2250    ｜0.7710    ｜0.6300    ｜0.4080    ｜
｜每股收益扣除(元)  ｜0.2250    ｜0.7600    ｜0.6200    ｜0.4030    ｜
｜每股净资产(元)    ｜5.8980    ｜5.6760    ｜4.5700    ｜4.3590    ｜
｜调整后每          ｜          ｜          ｜          ｜          ｜
｜股净资产(元)      ｜-         ｜-         ｜4.5700    ｜4.3530    ｜
｜净资产收益率(%)   ｜3.8085    ｜13.5800   ｜13.7136   ｜9.3707    ｜
｜每股资本公积金(元)｜2.4263    ｜2.4269    ｜1.2996    ｜1.3071    ｜
｜每股未分配利润(元)｜0.4630    ｜0.2397    ｜0.6729    ｜0.4547    ｜
｜主营业务收入(万元)｜821851.38 ｜1892996.69｜2163461.38｜1393287.19｜
｜主营业务利润(万元)｜-         ｜-         ｜-         ｜-         ｜
｜投资收益(万元)    ｜-         ｜-         ｜-         ｜-         ｜
｜净利润(万元)      ｜98118.93  ｜335591.82 ｜246042.00 ｜160353.40 ｜
└─────────┴─────┴─────┴─────┴─────┘

【每股指标】
┌─────────┬─────┬─────┬─────┬─────┐
｜财务指标(单位)    ｜2008-03-31｜2007-12-31｜2006-12-31｜2005-12-31｜
├─────────┼─────┼─────┼─────┼─────┤
｜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)      ｜0.6500    ｜1.2630    ｜0.7710    ｜0.6530    ｜
｜每股收益扣除(元)  ｜0.6500    ｜1.5050    ｜0.7600    ｜0.5842    ｜
｜每股净资产(元)    ｜7.2100    ｜6.4980    ｜5.6760    ｜4.0790    ｜
｜每股资本公积金(元)｜2.3668    ｜2.1357    ｜2.4269    ｜1.3054    ｜
｜每股未分配利润(元)｜1.0895    ｜0.6039    ｜0.2397    ｜0.1762    ｜
｜每股经营活动      ｜          ｜          ｜          ｜          ｜
｜现金流量(元)      ｜-1.0871   ｜12.7275   ｜4.3335    ｜1.8091    ｜
｜每股现金流量(元)  ｜-2.7907   ｜-3.1452   ｜6.4033    ｜-0.8481   ｜
└─────────┴─────┴─────┴─────┴─────┘

【利润构成与盈利能力】
┌─────────┬─────┬─────┬─────┬─────┐
｜财务指标(单位)    ｜2008-03-31｜2007-12-31｜2006-12-31｜2005-12-31｜
├─────────┼─────┼─────┼─────┼─────┤
｜主营业务收入(万元)｜803793.46 ｜2587643.43｜1892996.69｜2348514.13｜
｜主营业务利润(万元)｜-         ｜-         ｜-         ｜-         ｜
｜经营费用(万元)    ｜-         ｜-         ｜-         ｜575846.90 ｜
｜管理费用(万元)    ｜-         ｜-         ｜-         ｜-         ｜
｜财务费用(万元)    ｜-         ｜-         ｜-         ｜-         ｜
｜三项费用增长率(%) ｜-         ｜-         ｜-         ｜-         ｜
｜营业利润(万元)    ｜369593.76 ｜1076274.40｜598132.89 ｜775863.26 ｜
｜投资收益(万元)    ｜-         ｜-         ｜-         ｜2198.12   ｜
｜补贴收入(万元)    ｜-         ｜-         ｜-         ｜-         ｜
｜营业外收支        ｜          ｜          ｜          ｜          ｜
｜净额(万元)        ｜-528.39   ｜-444.30   ｜5561.70   ｜546.06    ｜
｜利润总额(万元)    ｜369065.37 ｜1075830.10｜603694.59 ｜776409.32 ｜
｜所得税(万元)      ｜87902.70  ｜525952.56 ｜268102.77 ｜178122.44 ｜
｜净利润(万元)      ｜281162.66 ｜549877.54 ｜335591.82 ｜255800.38 ｜
｜销售毛利率(%)     ｜-         ｜-         ｜-         ｜61.94     ｜
｜主营业务利润率(%) ｜45.98     ｜41.59     ｜31.59     ｜-         ｜
｜净资产收益率(%)   ｜8.95      ｜19.43     ｜13.58     ｜16.02     ｜
└─────────┴─────┴─────┴─────┴─────┘

【经营与发展能力】
┌─────────┬─────┬─────┬─────┬─────┐
｜财务指标(单位)    ｜2008-03-31｜2007-12-31｜2006-12-31｜2005-12-31｜
├─────────┼─────┼─────┼─────┼─────┤
｜存货周转率(%)     ｜-         ｜-         ｜-         ｜-         ｜
｜应收账款周转率(%) ｜-         ｜-         ｜-         ｜-         ｜
｜总资产周转率(%)   ｜0.01      ｜0.03      ｜0.03      ｜0.05      ｜
｜主营业务收        ｜          ｜          ｜          ｜          ｜
｜入增长率(%)       ｜52.00     ｜36.69     ｜-19.40    ｜40.12     ｜
｜营业利润增长率(%) ｜118.89    ｜79.93     ｜-22.91    ｜26.22     ｜
｜税后利润增长率(%) ｜186.55    ｜63.85     ｜31.19     ｜32.54     ｜
｜净资产增长率(%)   ｜22.31     ｜14.47     ｜54.79     ｜18.20     ｜
｜总资产增长率(%)   ｜34.92     ｜32.72     ｜20.19     ｜25.90     ｜
└─────────┴─────┴─────┴─────┴─────┘

【资产与负债】
┌────────┬─────┬─────┬─────┬─────┐
｜每股指标(单位)  ｜2008-03-31｜2007-12-31｜2006-12-31｜2005-12-31｜
├────────┼─────┼─────┼─────┼─────┤
｜资产总额(万元)  ｜95003205.8｜91498034.6｜68935843.6｜57352267.1｜
｜负债总额(万元)  ｜91861302.1｜88667247.8｜66463802.7｜55755320.8｜
｜流动负债(万元)  ｜-         ｜-         ｜-         ｜-         ｜
｜长期负债(万元)  ｜-         ｜-         ｜-         ｜-         ｜
｜货币资金(万元)  ｜13600250.3｜14142392.6｜10673626.4｜188509.29 ｜
｜应收帐款(万元)  ｜2245512.97｜2238454.62｜-         ｜-         ｜
｜其他应收款(万元)｜-         ｜-         ｜-         ｜219816.41 ｜
｜坏帐准备(万元)  ｜-         ｜-         ｜-         ｜-         ｜
｜股东权益(万元)  ｜3141903.67｜2829786.80｜2472040.91｜1596946.29｜
｜资产负债率(%)   ｜96.6900   ｜96.9000   ｜96.4100   ｜97.2155   ｜
｜股东权益比率(%) ｜3.3000    ｜3.0900    ｜3.5800    ｜2.7845    ｜
｜流动比率(%)     ｜-         ｜-         ｜-         ｜1.2070    ｜
｜速动比率(%)     ｜-         ｜-         ｜-         ｜-         ｜
└────────┴─────┴─────┴─────┴─────┘

【现金流量】
┌────────┬─────┬─────┬─────┬─────┐
｜财务指标(单位)  ｜2008-03-31｜2007-12-31｜2006-12-31｜2005-12-31｜
├────────┼─────┼─────┼─────┼─────┤
｜销售商品收到    ｜          ｜          ｜          ｜          ｜
｜的现金(万元)    ｜-         ｜-         ｜-         ｜-         ｜
｜经营活动现金    ｜          ｜          ｜          ｜          ｜
｜净流量(万元)    ｜-473446.75｜5542677.72｜1887227.05｜-1026044.6｜
｜现金净流量(万元)｜-1215319.6｜-1369722.9｜2788589.43｜-332017.53｜
｜经营活动现金净  ｜          ｜          ｜          ｜          ｜
｜流量增长率(%)   ｜-278.94   ｜193.69    ｜227.51    ｜17.24     ｜
｜销售商品收到现金｜          ｜          ｜          ｜          ｜
｜与主营收入比(%) ｜-         ｜-         ｜-         ｜-         ｜
｜经营活动现金流量｜          ｜          ｜          ｜          ｜
｜与净利润比(%)   ｜-         ｜1007.9840 ｜562.3579  ｜-401.1114 ｜
｜现金净流量与    ｜          ｜          ｜          ｜          ｜
｜净利润比(%)     ｜-         ｜-249.0960 ｜830.9468  ｜-129.7956 ｜
｜投资活动的现    ｜          ｜          ｜          ｜          ｜
｜金净流量(万元)  ｜-741872.81｜-7806039.5｜155877.66 ｜-129812.21｜
｜筹资活动的现    ｜          ｜          ｜          ｜          ｜
｜金净流量(万元)  ｜-         ｜893638.87 ｜745484.72 ｜823839.25 ｜
└────────┴─────┴─────┴─────┴─────┘

【十大贷款客户】
截至日期：2007-12-31
┌─────────────────┬────────┬──────┐
｜开户名称                          ｜     贷款金额   ｜  贷款比例  ｜
｜                                  ｜      (亿元)    ｜     (%)    ｜
├─────────────────┼────────┼──────┤
｜天津城市基础设施建设投资集团有限公｜           0.021｜        0.38｜
｜司                                ｜                ｜            ｜
｜陕西省交通厅                      ｜           0.015｜        0.27｜
｜十大贷款客户余额                  ｜           0.146｜        2.64｜
｜中国铁通集团有限公司              ｜           0.012｜        0.22｜
｜广东省交通厅                      ｜           0.015｜        0.27｜
｜上海申虹投资发展有限公司          ｜           0.020｜        0.36｜
｜上海万都中心大厦有限公司          ｜           0.012｜        0.22｜
｜上海市城市建设投资开发总公司      ｜           0.012｜        0.22｜
｜联众(广州)不锈钢有限公司          ｜           0.012｜        0.22｜
｜上海国有资产经营有限公司          ｜           0.012｜        0.21｜
｜中国华能集团公司                  ｜           0.015｜        0.27｜
└─────────────────┴────────┴──────┘

【2.异动分析】
【异动财务指标】
┌──────────┬───────┬───────┬──────┐
｜财务指标(单位)      ｜2008-03-31    ｜2007-03-31    ｜变动幅度(%) ｜
├──────────┼───────┼───────┼──────┤
｜应收利息(万元)      ｜275139.93     ｜136530.61     ｜101.52      ｜
｜其他应收款(万元)    ｜-             ｜573644.08     ｜-100.00     ｜
｜短期贷款(万元)      ｜-             ｜26026543.10   ｜-100.00     ｜
｜减：累计折旧(万元)  ｜-             ｜307789.93     ｜-100.00     ｜
｜固定资产净值(万元)  ｜-             ｜559637.73     ｜-100.00     ｜
｜固定资产净额(万元)  ｜-             ｜559637.73     ｜-100.00     ｜
｜应付工资(万元)      ｜480675.92     ｜704.15        ｜68163.29    ｜
｜应付福利费(万元)    ｜-             ｜33757.75      ｜-100.00     ｜
｜其他应付款(万元)    ｜-             ｜1010664.27    ｜-100.00     ｜
｜递延收益(万元)      ｜-             ｜52411.01      ｜-100.00     ｜
｜其他流动负债(万元)  ｜-             ｜12390.14      ｜-100.00     ｜
｜长期应付款(万元)    ｜-             ｜600000.00     ｜-100.00     ｜
｜未分配利润(万元)    ｜474494.06     ｜201641.66     ｜135.32      ｜
｜营业利润(万元)      ｜369593.76     ｜168846.55     ｜118.89      ｜
｜利润总额(万元)      ｜369065.37     ｜168736.48     ｜118.72      ｜
｜净利润(万元)        ｜281162.66     ｜98118.93      ｜186.55      ｜
｜收到其他与经营      ｜              ｜              ｜            ｜
｜活动有关现金(万元)  ｜174826.03     ｜3143887.98    ｜-94.44      ｜
｜支付给职工以及为    ｜              ｜              ｜            ｜
｜职工支付的现金(万元)｜210056.08     ｜121603.72     ｜72.74       ｜
｜支付其他与经营      ｜              ｜              ｜            ｜
｜活动有关现金(万元)  ｜713563.04     ｜467055.87     ｜52.78       ｜
｜经营活动产生的现金  ｜              ｜              ｜            ｜
｜现金流量净额(万元)  ｜-473446.75    ｜703456.70     ｜-167.30     ｜
｜收回投资所          ｜              ｜              ｜            ｜
｜收到的现金(万元)    ｜1995861.93    ｜5118183.38    ｜-61.00      ｜
｜投资现金流入        ｜              ｜              ｜            ｜
｜小计(万元)          ｜1996091.09    ｜5118217.32    ｜-61.00      ｜
｜投资所支付的现金    ｜              ｜              ｜            ｜
｜现金(万元)          ｜2731767.92    ｜8259827.05    ｜-66.93      ｜
｜(投资)现金流出      ｜              ｜              ｜            ｜
｜小计(万元)          ｜2737963.89    ｜8266432.71    ｜-66.88      ｜
｜投资活动产生的      ｜              ｜              ｜            ｜
｜现金流量净额(万元)  ｜-741872.81    ｜-3148215.39   ｜76.44       ｜
｜现金及现金等        ｜              ｜              ｜            ｜
｜价物净增加额(万元)  ｜-1215319.55   ｜-2444758.69   ｜50.29       ｜
｜现金及现金等        ｜              ｜              ｜            ｜
｜净利润(万元)        ｜281162.66     ｜98118.93      ｜186.55      ｜
└──────────┴───────┴───────┴──────┘

【3.环比分析】
【单季度财务分析】
┌─────────────────────────────────┐
｜                              2007年                              ｜
├───────┬──────┬─────┬──────┬─────┤
｜              ｜  主营收入  ｜占年度比重｜  净利润    ｜占年度比重｜
｜              ｜   (万元)   ｜   (％)   ｜  (万元)    ｜   (％)   ｜
├───────┼──────┼─────┼──────┼─────┤
｜第一季度      ｜   528798.45｜     20.44｜    98118.93｜     17.84｜
｜第二季度      ｜  1268463.72｜     49.02｜   157260.34｜     28.60｜
｜第三季度      ｜    33773.66｜      1.31｜   136931.14｜     24.90｜
｜第四季度      ｜   756607.60｜     29.24｜   157567.13｜     28.65｜
└───────┴──────┴─────┴──────┴─────┘

┌─────────────────────────────────┐
｜                              2006年                              ｜
├───────┬──────┬─────┬──────┬─────┤
｜              ｜  主营收入  ｜占年度比重｜  净利润    ｜占年度比重｜
｜              ｜   (万元)   ｜   (％)   ｜  (万元)    ｜   (％)   ｜
├───────┼──────┼─────┼──────┼─────┤
｜第一季度      ｜   606025.70｜     32.01｜    66266.90｜     19.75｜
｜第二季度      ｜   789395.60｜     41.70｜    94086.50｜     28.04｜
｜第三季度      ｜     -      ｜    -     ｜    85688.60｜     25.53｜
｜第四季度      ｜   538022.63｜     28.42｜    89549.82｜     26.68｜
└───────┴──────┴─────┴──────┴─────┘

【4.财务预警】
【Z值预警】
截至日期：2008-03-31
┌───────────┬──────┬─────┬──────┐
｜ 指标名称             ｜   指标值   ｜    Z值   ｜   警度     ｜
├───────────┼──────┼─────┼──────┤
｜净营运资金/资产总计   ｜      0.2069｜          ｜            ｜
｜留存收益/资产总计     ｜      0.2074｜          ｜            ｜
｜息税前利润/资产总计   ｜      0.0597｜    2.1586｜    轻警    ｜
｜股东权益合计/负债合计 ｜      0.7220｜          ｜            ｜
｜主营业务收入/资产总计 ｜      1.3482｜          ｜            ｜
└───────────┴──────┴─────┴──────┘

【财务风险综合指数预警】
┌───────────┬─────┬─────┬─────┬─────┐
｜ 名称                 ｜      2004｜      2003｜      2002｜      2001｜
├───────────┴─────┴─────┴─────┴─────┤
｜经营预警                                                              ｜
├───────────┬─────┬─────┬─────┬─────┤
｜经营性现金盈利率      ｜          ｜          ｜          ｜          ｜
｜总资产现金回收率      ｜          ｜          ｜          ｜          ｜
｜净利润率              ｜          ｜          ｜          ｜          ｜
｜应收帐款              ｜          ｜          ｜          ｜          ｜
｜经营预警综合指数      ｜      0.00｜      0.00｜      0.00｜      0.00｜
├───────────┼─────┼─────┼─────┼─────┤
｜投资预警                                                              ｜
├───────────┬─────┬─────┬─────┬─────┤
｜权益现金报酬率        ｜          ｜          ｜          ｜          ｜
｜现金盈利留存率        ｜          ｜          ｜          ｜          ｜
｜留存盈利              ｜          ｜          ｜          ｜          ｜
｜净资产收益率          ｜    237.09｜    216.31｜    255.50｜    249.44｜
｜投资预警综合指数      ｜     47.42｜     43.26｜     51.10｜     49.89｜
├───────────┼─────┼─────┼─────┼─────┤
｜筹资预警                                                              ｜
├───────────┬─────┬─────┬─────┬─────┤
｜权益乘数              ｜          ｜          ｜          ｜          ｜
｜经营现金流入利息支出比｜          ｜          ｜          ｜          ｜
｜支付现金股利          ｜          ｜          ｜          ｜          ｜
｜银行贷款率            ｜          ｜          ｜          ｜          ｜
｜筹资预警综合指数      ｜          ｜          ｜          ｜          ｜
├───────────┴─────┴─────┴─────┴─────┤
├───────────┬─────┬─────┬─────┬─────┤
｜财务预警综合指数fewci ｜     14.23｜     12.98｜     15.33｜     14.97｜
├───────────┬─────┬─────┬─────┬─────┤
｜警度                  ｜   无警   ｜   无警   ｜   无警   ｜   无警   ｜
└───────────┴─────┴─────┴─────┴─────┘