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1、贵州茅台财务分析报告一、 公司简介 公司主营贵州茅台酒系列产品的生产和销售，同时进行饮料、食品、包装材料的生产和销售，防伪技术开发，信息产业相关产品的研制开发。 贵州茅台酒股份有限公司茅台酒年生产量已突破一万吨；43、38、33茅台酒拓展了茅台酒家族低度酒的发展空间；茅台王子酒、茅台迎宾酒满足了中低档消费者的需求；15年、30年、50年、80年陈年茅台酒填补了我国极品酒、年份酒、陈年老窖的空白；在国内独创年代梯级式的产品开发模式。形成了低度、高中低档、极品三大系列70多个规格品种，全方位跻身市场，从而占据了白酒市场制高点，称雄于中国极品酒市场。二、 贵州茅台近三年的资产负债表、利润表贵州茅台资
2、产负债表单位：元报告期2010-12-312009-12-312008-12-31流动资产货币资金12,888,393,889.299,743,152,155.248,093,721,891.16应收票据204,811,101.20380,760,283.20170,612,609应收账款1,254,599.9121,386,314.2834,825,094.84预付账款1,529,868,837.521,203,126,087.16741,638,536.34应收利息42,728,425.341,912,6002,783,550其他应收款59,101,891.6396,001,483.158
3、2,601,388.17存货5,574,126,083.424,192,246,440.363,114,567,813.33一年内到期的非流动资产-17,000,000-流动资产合计20,300,284,828.3115,655,585,363.3912,240,750,882.84非流动资产持有至到期投资60,000,00010,000,00042,000,000长期股权投资4,000,0004,000,0004,000,000固定资产4,191,851,111.973,168,725,156.292,190,171,911.89工程物资18,528,802.4624,915,041.536
4、2,368,950.89在建工程263,458,445.10193,956,334.39582,860,996.70无形资产452,317,235.72465,550,825.17445,207,595.72长期待摊费用18,701,578.1621,469,624.8110,146,520.77递延所得税资产278,437,938.97225,420,802.14176,680,977.54非流动资产合计5,287,295,112.384,114,037,784.333,513,436,953.51资产总计25,587,579,940.6919,769,623,147.7215,754,18
5、7,836.35流动负债应付账款232,013,104.28139,121,352.45121,289,073.57预收账款4,738,570,750.163,516,423,880.202,936,266,375.10应付职工薪酬500,258,690.69463,948,636.85361,007,478.77应交税费419,882,954.10140,524,984.34256,300,257.23应付股利318,584,196.29137,207,662.62-其他应付款818,880,550.55710,831,237.05575,906,355.73流动负债合计7,028,190,
6、246.075,108,057,753.514,250,769,540.40非流动负债专项应付款10,000,00010,000,000-非流动负债合计10,000,00010,000,000-负债合计7,038,190,246.075,118,057,753.514,250,769,540.40所有者权益实收资本（或股本）943,800,000943,800,000943,800,000资本公积金1,374,964,415.721,374,964,415.721,374,964,415.72盈余公积金2,176,754,189.471,585,666,147.401,001,133,829.
7、72未分配利润13,903,255,455.6110,561,552,279.697,924,671,271.03归属于母公司股东权益合计18,398,774,060.8014,465,982,842.8111,244,569,516.47所有者权益合计18,549,389,694.6214,651,565,394.2111,503,418,295.95负债及所有者权益总计25,587,579,940.6919,769,623,147.7215,754,187,836.35贵州茅台利润表单位：元报告期2010-12-312009-12-312008-12-31一、营业总收入11,633,283
8、,740.189,669,999,065.398,241,685,564.11营业收入11,633,283,740.189,669,999,065.398,241,685,564.11二、营业总成本4,472,846,560.683,595,688,001.932,852,622,959.08营业成本1,052,931,591.61950,672,855.27799,713,319.24营业税金及附加1,577,013,104.90940,508,549.66681,761,604.71销售费用676,531,662.09621,284,334.75532,024,659.80管理费用1,34
9、6,014,202.041,217,158,463.04941,174,062.44财务费用-176,577,024.91-133,636,115.78-102,500,765.33资产减值损失-3,066,975.05-300,085.01450,078.22三、其他经营收益-投资净收益469,0501,209,447.261,322,250四、营业利润7,160,906,229.506,075,520,510.725,390,384,855.03营业外收入5,307,144.916,247,9776,282,035.79营业外支出3,796,643.041,228,603.0811,366
10、,252.66五、利润总额7,162,416,731.376,080,539,884.645,385,300,638.16所得税1,822,655,234.401,527,650,940.641,384,541,295.05六、净利润5,339,761,496.974,552,888,9444,000,759,343.11少数股东损益288,567,278.71240,442,819.27201,278,784.60归属于母公司股东的净利润5,051,194,218.264,312,446,124.733,799,480,558.51三、 财务报表分析（一）、水平分析1、资产负债表的水平分析表
11、 贵州茅台资产负债表水平分析表 金额单位：元 项目2010.12.312009.12.31变动情况对总资产影响变动额变动率流动资产： 货币资金12,888,393,889.299,743,152,155.243,145,241,734 32.28%15.91% 应收票据204,811,101.20380,760,283.20-175,949,182 -46.21%-0.89% 应收账款1,254,599.9121,386,314.28-20,131,714 -94.13%-0.10% 预付帐款1,529,868,837.521,203,126,087.16326,742,750 27.16%1
12、.65% 应收利息42,728,425.341,912,60040,815,825 2134.05%0.21% 其他应收款59,101,891.6396,001,483.15-36,899,592 -38.44%-0.19% 存货5,574,126,083.424,192,246,440.361,381,879,643 32.96%6.99%一年内到期的非流动资产017,000,000-17,000,000 -100.00%-0.09%流动资产合计20,300,284,828.3115,655,585,363.394,644,699,465 29.67%23.49%非流动资产：持有至到期投资6
13、0,000,00010,000,00050,000,000 500.00%0.25% 长期股权投资4,000,0004,000,0000 0.00%0.00% 工程物资18,528,802.4624,915,041.53-6,386,239 -25.63%-0.03% 固定资产4,191,851,111.973,168,725,156.291,023,125,956 32.29%5.18% 在建工程263,458,445.10193,956,334.3969,502,111 35.83%0.35% 无形资产452,317,235.72465,550,825.17-13,233,589 -2.84%-0.07% 长期待摊费用18,701,578.1621,469,624.81-2,768,047 -12.89%-0.01%递延所得税资产278,437,938.97225,420,802.1453,017,137 23.52%0.27%非流动资产合计5,287,295,112.384,114,037,784.331,173,257,328 28.52%5.93%资产合计25,587,579,940.6919,769,623,147.725,817,956,793 29.43%29.43
