光线传媒财务报表分析

单击此处编辑母版标题样式,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,光线传媒财务报表分析,小组成员：陈泽文,醴双全,赵亚东,一、财务报表分析,资产负债表,利润表,现金流量表,资产负债表,资产,（单位：万元）,2011,年,2012,年,2013,年,2014,年,2015,年,货币资金,108295,65176.5,62160.8,58081.5,151242,交易性金融资产,0,0,57.53,68.21,82.84,应收账款,27060.7,61986.6,31778.8,80132,106391,预付款项,29519.9,43020.4,20783.7,24744.6,13900.9,应收利息,806.985,214.883,313.042,7.939,530.382,其他应收款,971.1,1416.96,315.426,1147.83,15916.2,存货,12716.7,13232.5,18573.3,45679.4,38718.8,其他流动资产,0,0,0,7570,40885.9,流动资产合计,179371,185048,134328,218344,368580,资产负债表,资产,（单位：万元）,2011,年,2012,年,2013,年,2014,年,2015,年,可供出售金融资产,0,0,0,104146,210350,长期股权投资,40,15266.8,113617,125016,142754,固定资产原值,5437.36,5623.94,6689.41,7908.16,10067.4,累计折旧,2966.86,3417.27,4167.66,5628.93,7266.15,固定资产净值,2470.5,2206.67,2521.74,2279.23,2801.26,固定资产净额,2470.5,2206.67,2521.74,2279.23,2801.26,无形资产,95.28,64.19,198.634,215.441,253.215,商誉,4325.74,4325.74,4325.74,36463.4,68814.5,长期待摊费用,1907.95,2494.03,2439.87,2658.54,3980.52,递延所得税资产,1104.55,1278.31,1283.14,2098.81,4252.27,非流动资产合计,9944.02,30635.8,124736,280034,450341,其他非流动资产,0,5000,350,7156,17135.9,资产总计,189315,215684,259064,498378,818921,资产负债表,负债,（单位：万元）,2011,年,2012,年,2013,年,2014,年,2015,年,短期借款,0,0,0,50000,0,应付账款,4158.52,10185,7877,43189.6,65675,预收款项,34.88,35.4,53.4,2017.06,1192.84,应付职工薪酬,68.50,266.21,52.48,304.853,394.09,应交税费,2076.54,5781.12,1975.23,5682.31,4431.53,其他应付款,3990.93,454.27,27145.5,5785.44,15720.8,一年内到期的非流动负债,0,0,22.8054,7.6015,10454.7,流动负债合计,10329.4,16722,37126.4,149755,97882,长期借款,0,0,0,9851.59,0,预计非流动负债,0,0,0,450,450,递延所得税负债,0,0,0,13627.7,22997.2,其他非流动负债,157.16,77.0473,0,0,0,非流动负债合计,157.16,77.0473,0,23937.4,23944.2,负债合计,10486.60,16799,37126.4,173692,121826,资产负债表,所有者权益,（单位：万元）,2011,年,2012,年,2013,年,2014,年,2015,年,实收资本,(,或股本,),10960,24112,50635.2,101270,146680,资本公积,139865,126713,100189,49554.3,282688,盈余公积,2506.27,4279.06,6129.13,9422.67,12837.8,未分配利润,25522.3,43811.5,65110.9,89686.4,115197,外币报表折算差额,-24.9758,-30.5639,-126.7360,0,0,归属于母公司股东权益合计,178828,198885,221938,316290,687199,少数股东权益,0,0,0,8395.37,9895.82,所有者权益,(,或股东权益,),合计,178828,198885,221938,324686,697095,利润表（单位：,万元,）,2011,年,2012,年,2013,年,2014,年,2015,年,营业收入,69792.5,103386,90417.2,121807,152329,营业成本,41243.9,58293.4,48565.7,73907.8,101018,营业税金及附加,2621.17,2146.12,723.766,841.666,191.955,销售费用,1302.61,1713.32,1178.83,1014.21,1303.02,管理费用,3625.45,4951.17,5007.96,5382.6,8697.65,财务费用,-695.846,-1993.1,-1761.49,2169.12,2096.43,资产减值损失,602.127,1269.86,112.756,2903.86,3275.27,公允价值变动收益,0,0,-3.18417,10.6859,14.6256,投资收益,0,126.82,1915.24,5592.4,7568.6,其中,:,对联营企业和合营企业的投资收益,0,126.82,1134,4589.62,4417.71,营业利润,21093.1,37131.6,38501.8,41191,43330.8,利润总额,21489.1,39242.2,40614.7,42608.4,45406,所得税费用,3909.46,8220.22,7820.33,7421.51,3744.95,净利润,17579.7,31022,32794.4,35186.9,41661.1,主营业务收入对比图,现金流量表（单位：万元）,2011,年,2012,年,2013,年,2014,年,2015,年,一、经营活动产生的现金流量,销售商品、提供劳务收到的现金,55104.7,68662.7,143330,75886.8,142636,经营活动现金流入小计,59438.3,72997.2,147413,79994.1,145664,经营活动现金流出小计,78180.6,83866.6,71988.4,88283,105890,经营活动产生的现金流量净额,-18742.3,-10869.4,75424.7,-8288.87,39774.5,二、投资活动产生的现金流量,取得投资收益所收到的现金,0,0,750.35,397.5,2862.67,处置固定资产、无形资产和其他长期资产所收回的现金净额,3.78291,5.88,4,750,18.24,投资活动现金流入小计,3.78291,5.88,754.35,1247.5,211762,购建固定资产、无形资产和其他长期资产所支付的现金,2847.2,1199.46,1576.14,1931.13,4782.63,投资所支付的现金,40,20100,67969.9,63396.6,310097,取得子公司及其他营业单位支付的现金净额,0,0,0,26444.8,15119.2,投资活动现金流出小计,2887.2,21299.5,69546,91772.5,329998,投资活动产生的现金流量净额,-2883.42,-21293.6,-68791.7,-90525,-118237,现金流量表（单位：万元）,2011,年,2012,年,2013,年,2014,年,2015,年,三、筹资活动产生的现金流量,吸收投资收到的现金,138072,0,0,0,278544,取得借款收到的现金,6531.13,0,0,108852,0,筹资活动现金流入小计,144603,0,0,108852,278544,偿还债务支付的现金,18131.1,0,0,9000,90000,分配股利、利润或偿付利息所支付的现金,494.935,10960,9644.8,5063.52,16952.5,支付其他与筹资活动有关的现金,0,0,0,151.122,0,筹资活动现金流出小计,18626.1,10960,9644.8,14214.6,106952,筹资活动产生的现金流量净额,125977,-10960,-9644.8,94636.9,171592,二、财务指标分析,偿债能力分析,盈利能力分析,营运能力分析,发展能力分析,偿债能力分析,流动比率,速动比率,资产负债率,负债权益比,短期偿债能力指标,2011,年,2012,年,2013,年,2014,年,2015,年,流动比率,17.37,11.07,3.62,1.46,3.77,速动比率,16.13,10.27,3.12,1.15,3.37,长期偿债能力,2011,年,2012,年,2013,年,2014,年,2015,年,资产负债率,5.54%,7.79%,14.33%,34.85%,14.88%,负债权益比,5.86%,8.45%,16.73%,53.50%,17.48%,同行业对比分析,同行业对比分析,盈利能力分析,总资产报酬率,资产收益率,销售利润率,权益报酬率,盈利能力指标分析,2011,年,2012,年,2013,年,2014,年,2015,年,总资产报酬率,18.68%,19.38%,17.11%,11.25%,6.89%,资产收益率,9.29%,14.38%,12.66%,7.06%,5.09%,销售利润率,25.19%,30.01%,36.27%,28.89%,27.35%,权益报酬率,9.83%,15.60%,14.78%,10.84%,5.98%,营运能力指标分析,应收账款周转率,存货周转率,总资产周转率,应收账款周转率,2011,年,2012,年,2013,年,2014,年,2015,年,应收账款周转率,3.48,2.32,1.93,2.18,1.63,存货周转率,2011,年,2012,年,2013,年,2014,年,2015,年,存货周转率,5.67,4.49,3.05,2.30,2.39,总资产周转率,2011,年,2012,年,2013,年,2014,年,2015,年,总资产周转率,0.61,0.51,0.38,0.32,0.23,同行业对比分析,发展能力分析,营业收入增长率,净利润增长率,总资产增长率,营业利润增长率,营业收入增长率,2011,年,2012,年,2013,年,2014,年,2015,年,营业收入增长率,45.52%,48.13%,-12.54%,34.72%,25.06%,净利润增长率,2011,年,2012,年,2013,年,2014,年,2015,年,净利润增长率,55.82%,76.46%,5.71%,7.30%,18.40%,总资产增长率,2011,年,2012,年,2013,年,2014,年,2015,年,总资产增长率,364.56%,13.93%,20.11%,92.38%,64.32%,营业利润增长率,2011,年,2012,年,2013,年,2014,年,2015,年,营业利润增长率,77.05%,76.04%,3.69%,6.98%,5.19%,同行业对比分析,Thanks,！,