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1、LOGO资产负债状况分析Contents资产负债表的结构及风险分析1资产结构及变动分析2资本结构与变动分析32一、资产负债表的结构及风险分析v内蒙古伊利实业集团股份有限公司（后简 称伊利）2009年资产负债表结构流动负债 69%流动资产 52%风险型债务筹资风险 极大，资金链 易断裂，容易 产生资金周转 困难。所有者权益 28%非流动负债 3%3二、资产结构及变动分析资产结构变动表 金额单位：元项目2009年12月31日占比2008年12月31日占比增减额增减率流动资产 合计 6,831,285,422.89 51.94%5,417,862,813.9445.99% 1,413,422,608
2、.95 26.09%非流动资产 合计 6,320,858,223.62 48.06%6,362,626,121.1454.01%-41,767,897.52 -0.66%资产总计 13,152,143,646.51 100.00% 11,780,488,935.08 100.00% 1,371,654,711.43 11.64%净利润665,268,328.23 -1,736,710,918.87 2,401,979,247.10 138.31%总资产 利润率5.06% -14.74% 19.80% 134.33%（一）总体分析4（二）流动资产结构与变动分析v 1.总体分析项目2009年12月
3、31日占比2008年12月31日占比增减额增减率货币资金 4,113,466,057.89 60.22%2,774,432,558.38 51.21% 1,339,033,499.5148.26%应收票据 1,000,000.000.01%22,978,071.880.42%-21,978,071.88 -95.65%应收账款 217,978,370.093.19%196,978,423.693.64%20,999,946.4010.66%预付款项 568,839,075.368.33%283,946,051.865.24%284,893,023.50 100.33%其他应收款 91,568,
4、167.901.34%83,111,155.391.53%8,457,012.5110.18%存货 1,835,651,029.35 26.87%2,020,365,899.75 37.29%-184,714,870.40-9.14%一年内到期的非 流动资产37,859.930.00%-37,859.93-100.00%其他流动资产 2,782,722.300.04%36,012,793.060.66%-33,230,070.76 -92.27%流动资产合计 6,831,285,422.89100.00%5,417,862,813.94100.00% 1,413,422,608.9526.09
5、%营业收入24,323,547,500.31 21,658,590,273.00 2,664,957,227.31 12.30%流动资产周转率3.97 4.31 -0.34 -7.89%流动资产结构与变动分析 金额单位：元5伊利2008-2009年流动资产结构及变动情况6货币资金应收账款经营质量不如上期 营运能力有所下降应收款项流动资产存货7（三）固定资产结构与变动分析项目2009年12月31日占比2008年12月31日占比增减额增减率固定资产 5,109,208,919.26 94.19% 5,007,185,518.62 94.15%102,023,400.642.04%在建工程 226,
6、579,839.094.18%258,200,327.584.86%-31,620,488.49-12.25%工程物资 1,235,042.740.02%1,587,051.110.03%-352,008.37-22.18%固定资产清理 15,430.640.00%479,839.990.01%-464,409.35-96.78%生产性生物资产 87,290,324.961.61%50,751,016.380.95%36,539,308.5872.00%固定资产合计5,424,329,556.69100.00% 5,318,203,753.68100.00%106,125,803.012.00
7、%营业收入24,323,547,500.31 21,658,590,273.00 2,664,957,227.3112.30%固定资产周转率4.81 4.6 0.214.57%固定资产分析表 金额单位：元8伊利2008-2009年固定资产结构及变动情况企业的固定资产结构比上期合理。9三、资本结构与变动分析（一）总体分析资本结构分析表 金额单位：元项目2009年12月31日占比 2008年12月31日 占比 增减额增减率流动负债合计 9,037,426,349.87 68.71% 8,201,028,312.3269.62%836,398,037.5510.20%非流动负债合计 404,778,
8、435.323.08%351,890,597.842.99%52,887,837.4815.03%少数股东权益 266,977,638.872.03%438,307,214.923.72% -171,329,576.05 -39.09%所有者权益合计 3,709,938,861.32 28.21% 3,227,570,024.9227.40%482,368,836.4014.95%负债和所有者权 益总计 13,152,143,646.51100.00%11,780,488,935.08 100.00% 1,371,654,711.4311.64%资产负债率71.79% 72.60% -0.01
9、 -1.12%产权比率2.74 3.07 -0.33 -10.75%10（二）流动负债结构与变动分析项目2009年12月31日占比2008年12月31日 占比增减额增减率其他应付款 1,193,347,879.5513.20% 1,024,475,283.9612.49%168,872,595.5916.48%应付票据 358,740,000.003.97%300,545,000.003.66%58,195,000.0019.36%应付账款 3,406,822,604.0137.70% 2,867,701,379.2434.97%539,121,224.7718.80%预收款项 862,146
10、,325.629.54% 1,284,599,594.6015.66% -422,453,268.98-32.89%应付职工薪酬 692,667,827.317.66%298,589,197.913.64%394,078,629.40131.98%应交税费 -242,755,341.32-2.69%-382,553,849.11-4.66%139,798,507.7936.54%经营性负债6,270,969,295.1769.39% 5,393,356,606.6065.76%877,612,688.5716.27%短期借款 2,684,879,780.1029.71% 2,703,000,0
11、00.0032.96%-18,120,219.90-0.67%应付利息 1,284,655.000.01%1,656,109.280.02%-371,454.28-22.43%应付股利 9,440,770.420.10%9,440,770.420.12%0.000.00%一年内到期的 非流动负债 70,851,849.180.78%93,574,826.021.14%-22,722,976.84-24.28%流动负债合计 9,037,426,349.87 100.00% 8,201,028,312.32 100.00%836,398,037.5510.20%流动负债结构分析表 金额单位：元11
12、（三）长期资本结构与变动分析长期资本结构分析表 金额单位：元 项目2009年12月31日占比2008年12月31日占比增减额增减率 长期借款 109,729,000.002.67%54,629,000.001.53%55,100,000.00100.86% 长期应付款 24,340,976.170.59%66,101,468.051.85%-41,760,491.88-63.18% 专项应付款 33,553,144.990.82%33,617,566.890.94%-64,421.90-0.19% 预计负债 3,000,000.000.07%- 递延所得税负债 1,862,863.200.05
13、%2,155,556.720.06%-292,693.52-13.58% 其他非流动负债 232,292,450.965.65%195,387,006.185.46%36,905,444.7818.89% 实收资本（或股本 ） 799,322,750.0019.43%799,322,750.0022.33%0.000.00%资本公积 2,655,236,317.7164.53%2,649,196,237.7774.01%6,040,079.940.23% 盈余公积 406,917,510.699.89%406,917,510.6911.37%0.000.00% 未分配利润 -418,513,4
14、71.14 -10.17% -1,066,173,178.46 -29.79%647,659,707.3260.75% 外币报表折算差额 -1,884.810.00%-5100.00%-1,374.81-269.57% 归属于母公司所有 者权益合计 3,442,961,222.4583.67%2,789,262,810.0077.92%653,698,412.4523.44%少数股东权益 266,977,638.876.49%438,307,214.9212.25%-171,329,576.05-39.09% 所有者权益合计 3,709,938,861.3290.16%3,227,570,02
15、4.9290.17%482,368,836.4014.95% 长期资本总计4,114,717,296.64 100.00%3,579,460,622.76 100.00%535,256,673.8814.95% 净利润665,268,328.23 -1,736,710,918.87 2,401,979,247.10138.31% 净资产收益率18.81% -0.61% 19.42%3209.09% 12长期资本 14.95%长期资本增长情况长期借款 100.86%Text其他非流动负债 18.89%13未分配利润 60.75%LOGO应收款项分析表 金额单位：元项目2009年12月31日占比2008年12月31日占比增减额增减率应收票据 1,000,000.000.11%22,978,071.883.91%-21,978,071.88 -95.65%应收账款 217,978,370.0924.79% 196,978,423.69 33.56%20,999,946.4010.66%预付款项 568,839,075.3664.69% 283,946,051.86 48.37%284,893,023.50 100.33%其他应收 款 91,568,167.9010.41%83,111,155.39
