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1、2013-12-31 杜邦分析 净资产收益率1.31% 总资产收益率0.1268%X权益乘数1/(1-0.65)=资产总额/股东权益=1/(1-资产负债率)=1/(1-负债总额/资产总额)x100% 主营业务利润率0.0991%X总资产周转率132.93%=主营业务收入/平均资产总额=主营业务收入/(期末资产总额+期初资产总额)/2期末:82,251,700,000期初:76,165,512,067 净利润371,770,000/主营业务收入105,292,000,0
2、00 主营业务收入105,292,000,000/资产总额82,251,700,000 主营业务收入105,292,000,000-全部成本105,005,325,000+其他利润125,178,000-所得税40,083,000 流动资产+长期资产1,130,940,000 主营业务成本89,609,042,000营业费用12,739,700,000管理费用2,805,670,000 货币资金短期投资应收账款 长期投资0固定资产0无形资产6,723,290,000theprov
3、isionsofelectricpowerconstructionengineeringqualitysupervisionandquality...2.4.1.1theunitworksacceptancerateof100%,thequalityevaluationofatotalscoreof95orabove;2.4.1.2regulatedWeldingNDTinspection100%,regulatedweldingapassingrateof>99%,andweldbeadappearanc
4、e;2.4.1.3boilerhydraulic财务费用-149,087,000存货其他流动资产6,904,645,000其他资产-6,723,290,0002012-12-31 杜邦分析 净资产收益率9.4% 总资产收益率3.2897%X权益乘数1/(1-0.62)=资产总额/股东权益=1/(1-资产负债率)=1/(1-负债总额/资产总额)x100% 主营业务利润率2.5473%X总资产周转率144.7%=主营业务收入/平均资产总额=主营业务收入/(期末资产总额+期初资产总额)/2
5、期末:76,161,500,000期初:59,784,871,804 净利润2,676,120,000/主营业务收入98,357,200,000 主营业务收入98,357,200,000/资产总额76,161,500,000 主营业务收入98,357,200,000-全部成本95,172,608,000+其他利润227,664,000-所得税736,136,000 流动资产+长期资产756,221,000 主营业务成本81,197,681,000 货币资金 长期投
6、资0theprovisionsofelectricpowerconstructionengineeringqualitysupervisionandquality...2.4.1.1theunitworksacceptancerateof100%,thequalityevaluationofatotalscoreof95orabove;2.4.1.2regulatedWeldingNDTinspection100%,regulatedweldingapassingrateof>99%,andweldbead
7、appearance;2.4.1.3boilerhydraulic营业费用11,810,900,000管理费用2,350,110,000财务费用-186,083,000短期投资应收账款存货其他流动资产4,866,700,000固定资产0无形资产6,039,730,000其他资产-6,039,730,0002011-12-31 杜邦分析 净资产收益率21.59% 总资产收益率8.1724%X权益乘数1/(1-0.61)=资产总额/股东权益=1/(1-资产负债率)=1/(1-负债总额/资产总额)x
8、100% 主营业务利润率5.204%X总资产周转率181.09%=主营业务收入/平均资产总额=主营业务收入/(期末资产总额+期初资产总额)/2期末:59,786,500,000期初:43,906,249,462 净利润4,820,590,000/主营业务收入93,888,600,000 主营业务收入93,888,600,000/资产总额59,786,500,000 主营业务