☆财务分析☆   ◇港澳资讯000728   更新日期:2008-04-30◇   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|2007-03-31|2006-12-31|
├─────────┼─────┼─────┼─────┼─────┤
|每股收益(元)      |0.0670    |1.6400    |-0.2790   |0.4100    |
|每股收益扣除(元)  |0.0670    |1.5600    |-0.2780   |-         |
|每股净资产(元)    |3.0500    |3.5300    |1.2800    |1.8400    |
|调整后每          |          |          |          |          |
|股净资产(元)      |-         |-         |-         |-         |
|净资产收益率(%)   |2.2000    |44.1100   |-21.7300  |22.0500   |
|每股资本公积金(元)|0.6490    |0.6910    |1.9785    |0.0266    |
|每股未分配利润(元)|0.8876    |1.3203    |-1.7876   |0.1617    |
|主营业务收入(万元)|24535.00  |409955.75 |26951.05  |118523.91 |
|主营业务利润(万元)|-         |-         |-         |-         |
|投资收益(万元)    |-         |-         |-         |-         |
|净利润(万元)      |9847.32   |227968.55 |49511.35  |55125.09  |
└─────────┴─────┴─────┴─────┴─────┘


【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|带强调事项|带强调事项|
|                  |          |意见      |段的无保留|段的无保留|
|                  |          |          |意见      |意见      |
|每股收益(元)      |0.0670    |1.6400    |0.4100    |-0.6010   |
|每股收益扣除(元)  |0.0670    |1.5600    |-         |-0.3700   |
|每股净资产(元)    |3.0500    |3.5300    |1.8400    |2.5100    |
|每股资本公积金(元)|0.6490    |0.6910    |0.0266    |1.9768    |
|每股未分配利润(元)|0.8876    |1.3203    |0.1617    |-0.5542   |
|每股经营活动      |          |          |          |          |
|现金流量(元)      |-1.3398   |5.1077    |2.1143    |-0.3141   |
|每股现金流量(元)  |-1.3490   |5.2660    |1.8565    |-0.3695   |
└─────────┴─────┴─────┴─────┴─────┘

【利润构成与盈利能力】
┌─────────┬─────┬─────┬─────┬─────┐
|财务指标(单位)    |2008-03-31|2007-12-31|2006-12-31|          |
├─────────┼─────┼─────┼─────┼─────┤
|主营业务收入(万元)|24535.00  |409955.75 |118523.91 |          |
|主营业务利润(万元)|-         |-         |-         |          |
|经营费用(万元)    |-         |-         |-         |          |
|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)    |8510.74   |315528.33 |79216.49  |          |
|投资收益(万元)    |-         |-         |-         |          |
|补贴收入(万元)    |-         |-         |-         |          |
|营业外收支        |          |          |          |          |
|净额(万元)        |-16.90    |11812.03  |-765.76   |          |
|利润总额(万元)    |8493.84   |327340.35 |78450.72  |          |
|所得税(万元)      |-1442.37  |98959.92  |23122.86  |          |
|净利润(万元)      |9847.32   |227968.55 |55125.09  |          |
|销售毛利率(%)     |-         |-         |-         |          |
|主营业务利润率(%) |34.68     |76.96     |-         |          |
|净资产收益率(%)   |2.20      |44.11     |22.05     |          |
└─────────┴─────┴─────┴─────┴─────┘

【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(%)     |-         |-         |-         |14.87     |
|应收账款周转率(%) |-         |-         |-         |-         |
|总资产周转率(%)   |0.01      |0.30      |0.29      |0.98      |
|主营业务收        |          |          |          |          |
|入增长率(%)       |-70.81    |245.88    |-         |-18.65    |
|营业利润增长率(%) |-88.16    |298.31    |66.83     |-192.61   |
|税后利润增长率(%) |-80.12    |313.54    |46.50     |-303.57   |
|净资产增长率(%)   |-         |106.73    |-         |-19.17    |
|总资产增长率(%)   |-         |130.01    |13.38     |-18.76    |
└─────────┴─────┴─────┴─────┴─────┘

【资产与负债】
┌────────┬─────┬─────┬─────┬─────┐
|每股指标(单位)  |2008-03-31|2007-12-31|2006-12-31|
├────────┼─────┼─────┼─────┼─────┤
|资产总额(万元)  |1544585.85|1894418.78|823598.84 |
|负债总额(万元)  |-         |-         |-         |
|流动负债(万元)  |-         |-         |-         |
|长期负债(万元)  |-         |-         |-         |
|货币资金(万元)  |1078869.67|1199938.04|278939.16 |
|应收帐款(万元)  |-         |-         |-         |
|其他应收款(万元)|-         |-         |-         |
|坏帐准备(万元)  |-         |-         |-         |
|股东权益(万元)  |447011.14 |516793.82 |249975.71 |
|资产负债率(%)   |70.7300   |72.4500   |69.0700   |
|股东权益比率(%) |28.9400   |27.2700   |30.3500   |
|流动比率(%)     |-         |-         |-         |
|速动比率(%)     |-         |-         |-         |
└────────┴─────┴─────┴─────┴─────┘

【现金流量】
┌────────┬─────┬─────┬─────┬─────┐
|财务指标(单位)  |2008-03-31|2007-12-31|2006-12-31|
├────────┼─────┼─────┼─────┼─────┤
|销售商品收到    |          |          |          |          |
|的现金(万元)    |-         |-         |-         |
|经营活动现金    |          |          |          |          |
|净流量(万元)    |-196169.08|747820.91 |429207.53 |
|现金净流量(万元)|-         |-         |-         |
|经营活动现金净  |          |          |          |          |
|流量增长率(%)   |-         |-         |-         |
|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(%)   |-         |327.4453  |775.7530  |
|现金净流量与    |          |          |          |          |
|净利润比(%)     |-         |0.0000    |0.0000    |
|投资活动的现    |          |          |          |          |
|金净流量(万元)  |-928.34   |3542.79   |-9304.69  |
|筹资活动的现    |          |          |          |          |
|金净流量(万元)  |-         |20170.99  |-42714.21 |
└────────┴─────┴─────┴─────┴─────┘

【2.异动分析】

【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      |    84031.90|     20.50|    49511.35|     21.72|
|第二季度      |     -      |    -     |     -      |    -     |
|第三季度      |     -      |    -     |     -      |    -     |
|第四季度      |   325923.85|     79.50|   178457.20|     78.28|
└───────┴──────┴─────┴──────┴─────┘

【4.财务预警】
【Z值预警】
截至日期:2007-09-30
┌───────────┬──────┬─────┬──────┐
| 指标名称             |   指标值   |    Z值   |   警度     |
├───────────┼──────┼─────┼──────┤
|净营运资金/资产总计   |     -0.3649|          |            |
|留存收益/资产总计     |     -1.2524|          |            |
|息税前利润/资产总计   |     -0.4053|   -1.2043|    重警    |
|股东权益合计/负债合计 |      1.0301|          |            |
|主营业务收入/资产总计 |      0.9468|          |            |
└───────────┴──────┴─────┴──────┘

【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      |      0.16|      0.81|      0.04|     -0.63|
|总资产现金回收率      |     23.40|      1.28|      0.07|     -0.62|
|净利润率              |      0.82|     -0.20|     -0.95|     -3.64|
|应收帐款              |      0.96|      0.85|      0.73|      0.64|
|经营预警综合指数      |      7.42|      0.76|     -0.01|     -0.97|
├───────────┼─────┼─────┼─────┼─────┤
|投资预警                                                              |
├───────────┬─────┬─────┬─────┬─────┤
|权益现金报酬率        |     -4.83|     -2.87|      5.71|     -0.87|
|现金盈利留存率        |     -1.29|     -1.91|     -0.89|     -0.10|
|留存盈利              |      0.82|     -0.20|     -0.95|     -3.64|
|净资产收益率          |    157.17|     79.50|      4.87|   -303.90|
|投资预警综合指数      |     29.76|     14.43|      2.23|    -61.80|
├───────────┼─────┼─────┼─────┼─────┤
|筹资预警                                                              |
├───────────┬─────┬─────┬─────┬─────┤
|权益乘数              |      0.96|      0.58|      0.34|      0.25|
|经营现金流入利息支出比|      0.96|      0.58|      0.34|      0.25|
|支付现金股利          |      0.94|      0.68|      0.12|      1.00|
|银行贷款率            |          |          |          |          |
|筹资预警综合指数      |      0.99|      0.81|      0.63|      0.45|
├───────────┴─────┴─────┴─────┴─────┤
├───────────┬─────┬─────┬─────┬─────┤
|财务预警综合指数fewci |     12.13|      4.79|      0.74|    -18.79|
├───────────┬─────┬─────┬─────┬─────┤
|警度                  |   无警   |   轻警   |   轻警   |   重警   |
└───────────┴─────┴─────┴─────┴─────┘
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