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1、公司财务案例分析-伊利财务分析傅小萌 38113107 陈 璐 38113114 孙羽洁 38113117 张晓晨 38113120 刘奕歧 38113128 佟德龙 38081209 目 录伊利财务比率分析（2009年）伊利十年资产负债表分析（2000年2009年）伊利十年利润表分析（2000年2009年）乳制品企业之间的比较（伊利&蒙牛&光明）伊利财务综合分析伊利财务比率分析（ 2009年）变现能力比率 流动比率 0.76 速动比率 0.55 盈利能力比率 销售净利率 0.03销售毛利率 0.35 资产净利率 0.05 净值报酬率 0.19股东权益（净资产） 负债比率 资产负债率 0.72
2、 产权比率 2.74 已获利息倍数 37.2401税息前利润 834279555.9长期负债与营运资金比率 -0.1835 资产管理比率 存货周转率 8.18存货周转天数 43.99应收账款周转率 117.23应收账款周转天数 3.07 流动资产周转率 3.97 总资产周转率 1.95 市价比率 每股盈余 0.81 市盈率 每股股利 0.81 留存盈利比例 -0.02股利支付率 每股账面价值 1 伊利十年资产负债表分析 （2000年2009年）比较资产 负债表年份2000(基年 )2001200220032004200520062007200820092010前3季度项目流动资产 合计5204
3、35001.3796659089.31653919879229653244828688246692932148638357267946146359180895417862814 68312854237995379981存货181382303.8303051668377156843.2656341465.5709666328.6844561728.3150474254017373711212020365900 18356510292171095565固定资产 502357298.4705282201.5937020610.9154600827216973973432106802892345262
4、881144073995615007185519 51092089195144979512资产总计 11611531381639096125289854373840262658364850390713545046413475247591221017390051111780488935 1315214364714975171639负债流动负债 合计309430708.8675379440.3978507448.1160555206824340667402686169820436083493050871655758201028312 903742635010147883103非流动负 债合计555
5、16398.957901827.5563034665.9920443913061903498.13166932195.1216655621.7379501690.5351890597.8 404778435.3553759338.6所有者权 益实收资本146671070146671070195632494391264988391264988391264988516469784666102292799322750799322750799322750未分配利 润64754473.1186241940.12139260211.5278842225.4305158656.5411737975.1584
6、432745.1359468443.9-1066173178- 418513471.1132216219.1负债及权 益合计 11611531381639096125289854373840262658364850390713545046413475247591221017390051111780488935 1315214364714975171639伊利十年资产负债表分析 （2000年2009年）比较资产负债表( 定基百分比)2000(基年)2001200220032004200520062007200820092010前3季 度流动资产 合计100153.075617317.795666
7、1441.2717135551.2359204 563.403428686.4794744890.77753761041.0258341312.610683 1536.287906存货100167.0789606207.9347518361.8552922391.2544464465.6252074829.5972146957.85039891113.8715621012.034245 1196.972097固定资产 100140.3945367186.5247333307.7507338337.8864701419.3833549687.2854882877.343591996.737886
8、51017.046818 1024.167366资产总计 100141.161064249.6263105346.7471863417.7218795469.4009734648.0419226876.18938241014.5508411132.6795071289.68102负债流动负债合计100218.2651628316.2282929518.8728922786.6274003868.10059361409.3090331644.0403072650.3601872920.6623953279.53329非流动负债合 计100104.2968113.5424257368.249983
9、9111.5048875300.6898834390.2551785683.5848471633.849826729.1150783997.469846所有者权 益实收资本100100133.3817869266.7635738266.7635738266.7635738352.1279173454.1470189544.9764224544.9764224 544.9764224未分配利润100133.1829849215.0588288430.6146155471.2549448635.8448388902.5364844555.1252703-1646.48576-646.3082024
10、 204.1808276负债及权 益合计 100141.161064249.6263105346.7471863417.7218795469.4009734648.0419226876.18938241014.5508411132.6795071289.68102伊利十年利润表分析（ 2000年2009年）20002001200220032004200520062007200820092010前3季度一、营业收入1,502,564,044.832,706,490,322.274,019,822,261.726,299,333,498.198,734,990,975.3612,175,264,1
11、23.6116,338,985,866.1519,359,694,864.9421,658,590,273.0024,323,547,500.3123,524,630,991.23减：营业成本1,086,016,290.501,917,283,776.292,675,384,012.274,273,893,157.446,139,252,849.658,641,079,629.2611,811,941,470.4014,347,272,657.0615,849,142,905.6215,778,073,722.7016,388,169,558.75销售费用222,215,051.96517,7
12、75,000.65903,031,394.691,390,616,525.601,867,703,095.582,596,514,433.913,387,200,372.933,911,268,086.505,532,389,959.266,496,091,518.775,383,767,351.60管理费用65,228,551.85120,718,197.26202,085,443.77296,219,529.91303,656,561.32417,351,298.18516,926,807.03884,390,861.361,915,430,908.851,190,963,077.551,
13、059,252,770.86二、营业利润128,819,319.05144,252,925.84220,127,160.11308,580,308.16363,595,213.98480,904,084.14564,437,728.4884,682,307.69-2,050,011,862.52665,413,561.81593,183,523.72营业外收入2,281,829.582,185,401.278,389,230.0911,485,646.5914,315,380.8512,668,344.704,769,650.67121,434,688.07218,705,100.55209,
14、232,829.42170,507,544.43三、利润总额128,222,015.38141,055,433.54213,338,438.53318,891,466.53378,878,640.56491,611,392.29561,778,884.27106,392,183.55-1,955,643,359.65811,876,849.96682,679,553.77减：所得税24,551,032.3918,088,773.8652,028,203.1970,535,446.47121,858,140.71152,145,916.97177,617,999.00110,955,473.80
15、-218,932,440.78146,608,521.73119,928,322.73四、净利润98,476,957.81119,676,679.62141,948,405.32248,356,020.06264,638,256.57338,605,960.34393,016,110.14-4,563,290.25-1,736,710,918.87665,268,328.23562,751,231.04伊利十年利润表分析（ 2000年2009年）200120022003200420052006200720082009差额%差额%差额%差额%差额%差额%差额%差额%差额%一、营业收入1,203,
16、926,2 77.440.801,313,331,939. 450.492,279,511,236.470.572,435,657,477.170.393,440,273,148.250.394,163,721,742.540.343,020,708,998.790.182,298,895,408.060.1218,346,261,021.620.85减：营业成本831,267,485. 790.77758,100,235.9 80.401,598,509,145.170.601,865,359,692.210.442,501,826,779.610.413,170,861,841.140.372,535,331,186.660.211,501,870,248.560.1014,649,734,952.840.92销售费用295,559,948. 691.33385,256,394.0 40.74487,585,130.910.54
