财务分析报告1-8月

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,金龙电器财务管理部,*,深圳市金龙空调电器,财务分析报告,2014年8月份,1,金龙电器财务管理部,目录,一、公司总体,分,分析-3-6页,二、空调事业,部,部,1、空调事业,部,部盈利情况分,析,析：7-8页,2、批发业务,按,按品牌销售情,况,况分析：9-10页,3、批发业务,按,按部门销售情,况,况分析：11-23页,4、费用情况,分,分析：24-25页,5、售后部情,况,况分析：26-28页,6、风险提示,：,：29页,三、空调工程,事,事业部：30-35页,四、小家电事,业,业部：36-38页,五、格力事业,部,部：39-41页,2,金龙电器财务,管,管理部,一.1、公司,总,总体分析（累,计,计）,2014年1-8月份公司,总,总销售,额为,30707万,元,元,，相对于去年,同,同期,增加了1442万，增长了,4.9%,。,2014年1-8月份公司,毛,毛利为,2107,万,万,元,元,，,相,相,比,比,于,于,去,去,年,年,同,同,期,期,的,的1983,万,元,元,增,增,长,长,了,了,6.25%,；,今,今,年,年1-8,月,月,利,利,率,率,为,6.86%,，,去,去,年,年,同,同,期,期,为,为,6.78%,，,增,增,加,了,了,0.09%,。,2014,年,年1-8,月,月,份,份,公,公,司,司,净,净,利,利,润,润,为,为,109,万,万,元,元,，,相,相,比,比,于,于,去,去,年,年,同,同,期,期,的,的291,万,元,元,减,减,少,少,了,了,182,万,万,元,元,，,下,下,降,降,了,了,62.5%,净,利,利,率,率,今,今,年,年,为,为,0.35%,，,去,去,年,年,同,同,期,期,为,为,0.99%,，,，,减,减,少,少,了,了,0.64%,。,2014,年,年1-8,月,月,费,费,用,用,总,总,额,额,为,为,2038,万,元,元,，,相,相,对,对,于,于,去,去,年,年,同,同,期,期,的,的1943,万,万,元,元,增,长,长,了,了,4.9%,；,今,今,年,年,的,的,费,费,用,用,率,率,为,为,6.64%,，,与,与,去,去,年,年,同,同,期,期,一,一,样,样,。,。,项 目,行次,2014年,2013年,增加额,增长率,一、主营业务收入,1,30,707,29,265,1,442,4.93%,减：主营业务成本,2,28,600,27,282,1,318,4.83%,二、主营业务毛利,3,2,107,1,983,124,6.25%,加：其他业务收入,4,1,173,1,575,-402,-25.52%,减：其他业务支出,5,1,133,1,324,-191,-14.43%,三、营业利润,6,2,147,2,234,-87,-3.89%,减：费用总额,7,2,038,1,943,95,4.89%,其中：期间费用,8,1,806,1,718,88,5.12%,税金,9,101,107,-6,-5.61%,营业外支出净额,10,131,118,13,11.02%,四、净利润,11,109,291,-182,-62.54%,毛利率,12,6.86%,6.78%,0.09%,净利率,13,0.35%,0.99%,-0.64%,费用率,14,6.64%,6.64%,0.00%,3,金,龙,龙,电,电,器,器,财,财,务,务,管,管,理,理,部,部,按,事,事,业,业,部,部,情,情,况,况,来,来,看,看,，,，1-8,月,月,份,份,累,累,计,计,盈,盈,利,利,的,的,两,两,家,家,，,，,亏,亏,损,损,的,的,两,两,家,家,；,；,1,、,、,空,空,调,调,事,事,业,业,部,部,是,是,四,四,个,个,事,事,业,业,中,中,的,的,重,重,中,中,之,之,重,重,，,，,各,各,项,项,指,指,标,标,占,占,比,比,最,最,大,大,，,，,其,其,经,经,营,营,好,好,坏,坏,对,对,公,公,司,司,总,总,体,体,的,的,盈,盈,利,利,情况具有决定作,用,用；,2、空调工程事,业,业部从7月份开,始,始实现了累计盈,利,利，其毛利率也,是,是四个事业部中,最,最高的；,3、小家电事业,部,部因部分产品倒,挂,挂销售且利润较,低,低的团购销售占,比,比达到46%，,以,以致出现小额亏,损；,4、格力事业部,主,主要是销售额太,小,小，创造的毛利,远,远远不够弥补费,用,用，导致亏损65万元。,2014年1-8月,事业部,合计,项 目,空调,占比,空调工程,占比,小家电,占比,格力,占比,销售收入,28,970,94%,806,3%,834,3%,97,0.3%,30,707,销售毛利,1,881,89%,138,7%,82,4%,7,0.3%,2,108,其他业务收支净额,37,95%,2,5%,39,费用总额,1,743,85%,135,7%,89,4%,72,3.5%,2,039,净利润,175,162%,3,3%,-5,-5%,-65,-60%,109,毛利率,6.49%,17.12%,9.83%,7.22%,净利率,0.60%,0.37%,-0.60%,-67.01%,费用率,6.02%,16.75%,10.67%,74.23%,4,金龙电器财务管,理,理部,一.2、公司总,体,体分析（当月）,2014年8月,份,份公司总销售额,为,为,额,4946万元,，相对于去年同,期,期增加,了1708万元,，,，增长了,53%,。,2014年8月,份,份公司毛利为,390万,元，相比于去年,同,同期的224万,元,元增,长了,74%,；今年8月份毛,利,利率为,7.89%,，去年同期为,6.92%,，增,加了,0.97%,。,2014年8月,份,份公司净利润为,266万元,，相比于去年同,期,期的101,万元增加了,165万元,，增长了,163%,净利率今年为,5.38%,，去年同期为,3.12%，增,加,加了,2.26%,。,2014年8月,费,费用总额为,281,万,元，相对于去年,同,同期的202万,元,元，,增加了,39%,；今年8月份的,费,费用率,为,5.68%,，与去年同期的6.24%减,少了,0.56%,。,项 目,行次,2014年,2013年,增加额,增长率,一、主营业务收入,1,4,946,3,238,1,708,52.75%,减：主营业务成本,2,4,556,3,014,1,542,51.16%,二、主营业务毛利,3,390,224,166,74.11%,加：其他业务收入,4,330,283,47,16.61%,减：其他业务支出,5,173,204,-31,-15.20%,三、营业利润,6,547,303,244,80.53%,减：费用总额,7,281,202,79,39.11%,其中：期间费用,8,241,239,2,0.84%,税金,9,11,7,4,57.14%,营业外支出净额,10,29,-44,73,-165.91%,四、净利润,11,266,101,165,163.37%,毛利率,12,7.89%,6.92%,0.97%,净利率,13,5.38%,3.12%,2.26%,费用率,14,5.68%,6.24%,-0.56%,5,金龙电器财务管,理,理部,2014年8月,事业部,合计,项 目,空调,占比,空调工程,占比,小家电,占比,格力,占比,销售收入,4,667,94%,96,2%,167,3%,17,0.3%,4,947,销售毛利,352,90%,14,4%,24,6%,2,0.5%,392,其他业务收支净额,155,99%,1,1%,156,费用总额,241,86%,17,6%,16,6%,7,2.5%,281,净利润,265,100%,-3,-1%,9,3%,-5,-2%,266,毛利率,7.54%,14.58%,14.37%,11.76%,净利率,5.68%,-3.13%,5.39%,-29.41%,费用率,5.16%,17.71%,9.58%,41.18%,6,金龙电器财务管,理,理部,二、空调事业部,1、盈利情况分,析,析,项 目,行次,2014年8月,2013年8月,增加额,增长率,2014年,累计,2013年,累计,增加额,增长率,一、主营业务收入,1,4,666,3,215,1,451,45%,28,970,28,929,41,0.1%,减：主营业务成本,2,4,315,2,993,1,322,44%,27,089,26,982,107,0.4%,二、主营业务毛利,3,351,222,129,58%,1,881,1,947,-66,-3%,加：其他业务收入,4,328,283,45,16%,1,170,1,575,-405,-26%,减：其他业务支出,5,173,204,-31,-15%,1,133,1,324,-191,-14%,三、营业利润,6,506,301,205,68%,1,918,2,198,-280,-13%,减：费用总额,7,241,181,60,33%,1,743,1,805,-62,-3%,其中：期间费用,8,204,225,-21,-9%,1,524,1,591,-67,-4%,税金,9,11,7,4,57%,94,102,-8,-8%,营业外支出净额,10,26,-51,77,-151%,125,112,13,12%,四、净利润,11,265,120,145,121%,175,393,-218,-55%,毛利率,12,7.52%,6.91%,0.62%,6.49%,6.73%,-0.24%,净利率,13,5.68%,3.73%,1.95%,0.60%,1.36%,-0.75%,费用率,14,5.17%,5.63%,-0.46%,6.02%,6.24%,-0.22%,7,金龙电器财务管,理,理部,2014年1-8月份,批发业务,售后部,事业部合计,今年,去年同期,增长率,今年,去年同期,增长率,今年,去年同期,增长率,一、主营业务收入,28,970,28,928,0.1%,28,970,28,928,0.1%,减：主营业务成本,27,089,26,982,0.4%,27,089,26,982,0.4%,二、主营业务毛利,1,881,1,946,-3.3%,-,1,881,1,946,-3.3%,加：其他业务收入,1,170,1,575,-25.7%,1,170,1,575,-25.7%,减：其他业务支出,1,132,1,324,-14.5%,1,132,1,324,-14.5%,三、营业利润,1,881,1,946,-3.3%,38,251,-84.9%,1,919,2,197,-12.7%,减：费用总额,1,523,1,622,-6.1%,221,183,20.8%,1,744,1,805,-3.4%,其中：期间费用,1,319,1,421,-7.2%,206,170,21.2%,1,525,1,591,-4.1%,税金,89,94,-5.3%,5,8,-37.5%,94,102,-7.8%,营业外支出净额,115,107,7.5%,10,5,100.0%,125,112,11.6%,四、净利润,358,324,10.5%,-183,68,-369.1%,175,392,-55.4%,8,金龙电器财务管,理,理部,2、批发业务,按,按品牌分析,从销售对比情况,看,看，销售增长的,有,有美的家用、松,下,下家用、美的冰,箱,箱和美的洗衣机,，,，下降的是松下,商,商用、美的商用,。,。,品牌,2014年1-8月,2013年1-8月,销售额对比,销售收入,销售占比,销售收入,销售占比,增加额,增长率,美的家用,13,099,54%,11,283,44%,1,815,16.09%,美的商用,2,677,11%,2,932,11%,-255,-8.