☆财务分析☆   ◇港澳资讯000783   更新日期:2008-04-24◇   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)      |0.2000    |1.6400    |0.0400    |0.3600    |
|每股收益扣除(元)  |0.2000    |1.6500    |0.0300    |0.4200    |
|每股净资产(元)    |3.4600    |3.5300    |-0.5800   |1.2400    |
|调整后每          |          |          |          |          |
|股净资产(元)      |-         |-         |-         |-         |
|净资产收益率(%)   |5.8700    |40.0300   |-6.1600   |20.9800   |
|每股资本公积金(元)|0.5873    |0.8585    |0.2443    |0.0285    |
|每股未分配利润(元)|1.3970    |1.1939    |-1.8614   |0.1717    |
|主营业务收入(万元)|70695.14  |496189.39 |280821.33 |141093.44 |
|主营业务利润(万元)|-         |-         |-         |-         |
|投资收益(万元)    |-         |-         |-         |-         |
|净利润(万元)      |34009.84  |236366.88 |35508.79  |52127.26  |
└─────────┴─────┴─────┴─────┴─────┘


【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|标准无保留|
|                  |          |意见      |段的无保留|意见      |
|                  |          |          |意见      |          |
|每股收益(元)      |0.2000    |1.6400    |0.3600    |-0.6301   |
|每股收益扣除(元)  |0.2000    |1.6500    |0.4200    |-0.8233   |
|每股净资产(元)    |3.4600    |3.5300    |1.2400    |0.7700    |
|每股资本公积金(元)|0.5873    |0.8585    |0.0285    |0.2437    |
|每股未分配利润(元)|1.3970    |1.1939    |0.1717    |-0.5083   |
|每股经营活动      |          |          |          |          |
|现金流量(元)      |-1.4588   |6.5671    |2.7370    |-0.4372   |
|每股现金流量(元)  |-1.4740   |6.3853    |2.3110    |-0.5646   |
└─────────┴─────┴─────┴─────┴─────┘

【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)|70695.14  |496189.39 |141093.44 |          |
|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)    |43956.92  |339926.00 |87207.71  |          |
|投资收益(万元)    |-         |-         |-         |          |
|补贴收入(万元)    |-         |-         |-         |          |
|营业外收支        |          |          |          |          |
|净额(万元)        |-24.50    |-2950.09  |-12045.60 |          |
|利润总额(万元)    |43932.42  |336975.91 |75162.10  |          |
|所得税(万元)      |9922.58   |100400.06 |22107.07  |          |
|净利润(万元)      |34009.84  |236366.88 |52127.26  |          |
|销售毛利率(%)     |-         |-         |-         |          |
|主营业务利润率(%) |62.17     |68.50     |61.80     |          |
|净资产收益率(%)   |5.87      |40.03     |20.98     |          |
└─────────┴─────┴─────┴─────┴─────┘

【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(%)     |-         |-         |-         |15.13     |
|应收账款周转率(%) |-         |-         |-         |26.20     |
|总资产周转率(%)   |0.03      |0.28      |0.27      |3.83      |
|主营业务收        |          |          |          |          |
|入增长率(%)       |-12.83    |251.67    |-         |36.87     |
|营业利润增长率(%) |-24.02    |289.78    |-         |-1143.87  |
|税后利润增长率(%) |-4.23     |353.44    |-         |-6008.82  |
|净资产增长率(%)   |-         |137.58    |-         |-44.86    |
|总资产增长率(%)   |-         |140.61    |-         |6.46      |
└─────────┴─────┴─────┴─────┴─────┘

【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)  |2318530.04|2522120.91|1048201.54|
|负债总额(万元)  |-         |-         |-         |
|流动负债(万元)  |-         |-         |-         |
|长期负债(万元)  |-         |-         |-         |
|货币资金(万元)  |1449700.13|1654977.45|654486.58 |
|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)  |578955.55 |590371.13 |248485.24 |
|资产负债率(%)   |75.0200   |76.5900   |74.1800   |
|股东权益比率(%) |24.9700   |23.4000   |23.7000   |
|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)    |-244327.89|1099865.34|547510.01 |
|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(%)   |-         |-         |-         |
|现金净流量与    |          |          |          |          |
|净利润比(%)     |-         |-         |-         |
|投资活动的现    |          |          |          |          |
|金净流量(万元)  |-1445.89  |-28435.18 |-1704.81  |
|筹资活动的现    |          |          |          |          |
|金净流量(万元)  |-         |-61.21    |-82701.28 |
└────────┴─────┴─────┴─────┴─────┘

【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      |    81095.38|     16.34|    35508.79|     15.02|
|第二季度      |     -      |    -     |     -      |    -     |
|第三季度      |     -      |    -     |     -      |    -     |
|第四季度      |   415094.01|     83.66|   200858.09|     84.98|
└───────┴──────┴─────┴──────┴─────┘

【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   |     -0.7077|          |            |
|留存收益/资产总计     |     -0.7644|          |            |
|息税前利润/资产总计   |     -0.0831|    1.0879|    重警    |
|股东权益合计/负债合计 |     -0.2551|          |            |
|主营业务收入/资产总计 |      2.6136|          |            |
└───────────┴──────┴─────┴──────┘

【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      |     -0.43|      0.18|      0.98|     -0.78|
|总资产现金回收率      |          |          |    656.55|     13.04|
|净利润率              |     -0.88|     -0.51|     -2.54|     -0.94|
|应收帐款              |      0.00|      0.59|     -0.17|     -0.07|
|经营预警综合指数      |     -0.30|      0.07|    196.72|      3.47|
├───────────┼─────┼─────┼─────┼─────┤
|投资预警                                                              |
├───────────┬─────┬─────┬─────┬─────┤
|权益现金报酬率        |     -0.12|    -21.25|      2.14|     -0.81|
|现金盈利留存率        |     -0.47|     -1.06|     -0.71|     -0.14|
|留存盈利              |     -0.88|     -0.51|     -2.54|     -0.94|
|净资产收益率          |     11.67|     52.17|   -198.44|      5.28|
|投资预警综合指数      |      1.98|      3.64|    -39.77|      0.58|
├───────────┼─────┼─────┼─────┼─────┤
|筹资预警                                                              |
├───────────┬─────┬─────┬─────┬─────┤
|权益乘数              |          |          |      1.00|      0.95|
|经营现金流入利息支出比|          |          |      1.00|      0.95|
|支付现金股利          |      0.97|      0.98|      0.96|      1.00|
|银行贷款率            |          |          |          |          |
|筹资预警综合指数      |      1.00|      1.00|      1.00|      0.98|
├───────────┴─────┴─────┴─────┴─────┤
├───────────┬─────┬─────┬─────┬─────┤
|财务预警综合指数fewci |      0.62|      1.27|     66.99|      1.80|
├───────────┬─────┬─────┬─────┬─────┤
|警度                  |   轻警   |   轻警   |   无警   |   轻警   |
└───────────┴─────┴─────┴─────┴─────┘
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