纳思达股份有限公司2018年度财务报表分析报告

纳思达股份有限公司

2018年度财务报表分析报告

本报告以上市公司2016-2018年度财务报表数据为分析基础

包括资产负债表、利润表、现金流量表和所有者权益变动表水平、垂直分析 财务指标盈利能力、偿债能力、营运能力、发展成长能力、杜邦等分析

This report is based on the data of financial statements of Listed Companies in 2016-2018.

Including horizontal and vertical analysis of SOFP, profit statement, cash flow statement and owner's equity statement

Financial Indicators Profit, Debt Payment, Operations, Development, DuPont, etc.

目录 CONTENTS

1 财务报表数据

1.1 资产负债表 ......................................... 1 1.2 利润表 .................................................. 2 1.3 现金流量表 ......................................... 3 1.4 所有者权益变动表 ............................. 4 2 会计报表分析

2.1

资产负债表分析 ................................. 5 2.1.1 水平趋势分析 ......................... 5 2.1.2

垂直结构分析 ......................... 6 2.2 利润表分析 ......................................... 8 2.2.1 水平趋势分析 ......................... 8 2.2.2

垂直结构分析 ......................... 9 2.3 现金流量表分析 .............................. 10 2.3.1 水平趋势分析 ...................... 10 2.3.2

垂直结构分析 ...................... 10 2.4 所有者权益变动表分析 ................. 11 2.4.1 水平趋势分析 ...................... 11 2.4.2

垂直结构分析 ...................... 12

3 财务指标分析

3.1

偿债能力分析 .................................. 12 3.1.1 短期偿债能力分析 .............. 12 3.1.2 长期偿债能力分析 .............. 13 3.2

营运能力分析 .................................. 13

3.2.1 流动资产周转分析 .............. 13 3.2.2 固定资产周转分析 .............. 14 3.2.3 总资产周转分析 .................. 14 3.3

盈利能力分析 .................................. 14

3.3.1 资产经营盈利能力分析 ...... 14 3.3.2 资本经营盈利能力分析 ...... 14 3.3.3 商品经营盈利能力分析 ...... 14 3.3.4 盈利质量分析 ...................... 15 3.4

发展能力分析 .................................. 15

3.4.1 资产资本成长分析 .............. 15 3.4.2 营业收益成长分析 .............. 15 3.4.3

每股净资产分析 .................. 15

4 杜邦分析

4.1 杜邦分析表 ...................................... 16

4.2 杜邦分析图 ...................................... 16 1 Financial Statement Data

Blance Sheets .............................................. 1 Income Sheets ............................................ 2 Cash Flow Sheets ....................................... 3 Changes in Owner's Equity Sheets ...... 4 2 Analysis of Accounting Statements

Analysis of Blance Sheets........................ 5

Horizontal analysis ............................ 5 Vertical Analysis ................................. 6 Analysis of Income Sheets ...................... 8

Horizontal analysis ............................ 8 Vertical Analysis ................................. 9 Analysis of Cash Flow Sheets.............. 10

Horizontal analysis ......................... 10 Vertical Analysis .............................. 10 Analysis of Owner's Equity Sheets .... 11

Horizontal analysis ......................... 11 Vertical Analysis .............................. 12

3 Financial Index Analysis

Analysis of Solvency .............................. 12

Short-term Solvency...................... 12 Long-term Solvency ...................... 13 Analysis of Operating Capability ....... 13

Current Assets ................................. 13 Fixed Assets ...................................... 14 Total Assets ...................................... 14 Analysis of Profitability ......................... 14

Profitability of Assets .................... 14 Profitability of Capital ................... 14 Profitability of Goods .................... 14 Profit Quality .................................... 15 Analysis of Growth Ability ................... 15

Capital Asset Growth ..................... 15 Income Growth................................ 15 Net Assets per Share ..................... 15

4 Du Pont Analysis

DuPont Analysis Table .......................... 16

DuPont Analysis Chart .......................... 16