个股档案

☆财务分析☆   ◇港澳资讯000540   更新日期：2009-08-21◇   灵通V4.0
★本栏包括【1.财务指标】、【2.异动分析】、【3.环比分析】、【4.财务预警】
【1.财务指标】
【历年简要财务指标】
┌─────────┬─────┬─────┬─────┬─────┐
｜每股指标(单位)    ｜2009-06-30｜2009-03-31｜2008-12-31｜2008-09-30｜
├─────────┼─────┼─────┼─────┼─────┤
｜每股收益(元)      ｜0.2217    ｜0.1035    ｜0.5712    ｜0.2500    ｜
｜每股收益扣除(元)  ｜0.2228    ｜0.1067    ｜0.3814    ｜0.2360    ｜
｜每股净资产(元)    ｜1.5030    ｜1.3786    ｜2.1398    ｜2.2800    ｜
｜调整后每          ｜          ｜          ｜          ｜          ｜
｜股净资产(元)      ｜-         ｜-         ｜-         ｜-         ｜
｜净资产收益率(%)   ｜14.7500   ｜7.5000    ｜25.0100   ｜10.0400   ｜
｜每股资本公积金(元)｜0.0424    ｜0.0359    ｜0.6575    ｜1.1071    ｜
｜每股未分配利润(元)｜0.3107    ｜0.1924    ｜0.2418    ｜-0.0415   ｜
｜主营业务收入(万元)｜72869.49  ｜32948.68  ｜91059.32  ｜44912.79  ｜
｜主营业务利润(万元)｜-         ｜-         ｜-         ｜-         ｜
｜投资收益(万元)    ｜21.92     ｜-         ｜-         ｜4.65      ｜
｜净利润(万元)      ｜12659.65  ｜5906.58   ｜19096.52  ｜8170.02   ｜
└─────────┴─────┴─────┴─────┴─────┘

┌─────────┬─────┬─────┬─────┬─────┐
｜每股指标(单位)    ｜2008-06-30｜2008-03-31｜2007-12-31｜2007-09-30｜
├─────────┼─────┼─────┼─────┼─────┤
｜每股收益(元)      ｜0.2186    ｜0.0627    ｜0.3136    ｜0.2320    ｜
｜每股收益扣除(元)  ｜0.2087    ｜0.0742    ｜0.2924    ｜0.2330    ｜
｜每股净资产(元)    ｜1.3602    ｜1.2043    ｜1.2122    ｜1.0800    ｜
｜调整后每          ｜          ｜          ｜          ｜          ｜
｜股净资产(元)      ｜-         ｜-         ｜-         ｜-         ｜
｜净资产收益率(%)   ｜16.0800   ｜5.2100    ｜25.8700   ｜21.5800   ｜
｜每股资本公积金(元)｜0.2032    ｜0.2032    ｜0.2739    ｜0.2183    ｜
｜每股未分配利润(元)｜-0.0766   ｜-0.2325   ｜-0.2952   ｜-0.3768   ｜
｜主营业务收入(万元)｜35493.53  ｜15352.61  ｜61949.95  ｜47613.32  ｜
｜主营业务利润(万元)｜-         ｜-         ｜-         ｜-         ｜
｜投资收益(万元)    ｜3.25      ｜3.25      ｜248.44    ｜234.00    ｜
｜净利润(万元)      ｜7781.78   ｜2050.42   ｜10247.88  ｜7583.29   ｜
└─────────┴─────┴─────┴─────┴─────┘

【每股指标】
┌─────────┬─────┬─────┬─────┬─────┐
｜财务指标(单位)    ｜2009-06-30｜2008-12-31｜2007-12-31｜2006-12-31｜
├─────────┼─────┼─────┼─────┼─────┤
｜审计意见          ｜          ｜标准无保留｜标准无保留｜标准无保留｜
｜                  ｜          ｜意见      ｜意见      ｜意见      ｜
｜每股收益(元)      ｜0.2217    ｜0.5712    ｜0.3136    ｜0.0297    ｜
｜每股收益扣除(元)  ｜0.2228    ｜0.3814    ｜0.2924    ｜0.0299    ｜
｜每股净资产(元)    ｜1.5030    ｜2.1398    ｜1.2122    ｜0.7003    ｜
｜每股资本公积金(元)｜0.0424    ｜0.6575    ｜0.2739    ｜0.0748    ｜
｜每股未分配利润(元)｜0.3107    ｜0.2418    ｜-0.2952   ｜-0.6081   ｜
｜每股经营活动      ｜          ｜          ｜          ｜          ｜
｜现金流量(元)      ｜0.2961    ｜-1.0889   ｜-0.1480   ｜0.0872    ｜
｜每股现金流量(元)  ｜0.1003    ｜-0.7765   ｜0.8423    ｜-0.0591   ｜
└─────────┴─────┴─────┴─────┴─────┘

【利润构成与盈利能力】
┌─────────┬─────┬─────┬─────┬─────┐
｜财务指标(单位)    ｜2009-06-30｜2008-12-31｜2007-12-31｜2006-12-31｜
├─────────┼─────┼─────┼─────┼─────┤
｜主营业务收入(万元)｜72869.49  ｜91059.32  ｜61949.95  ｜32013.22  ｜
｜主营业务利润(万元)｜-         ｜-         ｜-         ｜-         ｜
｜经营费用(万元)    ｜3768.72   ｜7130.88   ｜2279.00   ｜2675.56   ｜
｜管理费用(万元)    ｜2371.88   ｜3904.96   ｜2643.94   ｜2197.89   ｜
｜财务费用(万元)    ｜78.78     ｜113.44    ｜142.62    ｜3728.78   ｜
｜三项费用增长率(%) ｜9.25      ｜120.10    ｜-41.11    ｜-45.49    ｜
｜营业利润(万元)    ｜16880.83  ｜19064.49  ｜16677.22  ｜2429.12   ｜
｜投资收益(万元)    ｜21.92     ｜-         ｜248.44    ｜222.58    ｜
｜补贴收入(万元)    ｜-         ｜-         ｜-         ｜-         ｜
｜营业外收支        ｜          ｜          ｜          ｜          ｜
｜净额(万元)        ｜-76.00    ｜6314.98   ｜44.50     ｜3.34      ｜
｜利润总额(万元)    ｜16804.83  ｜25379.47  ｜16721.72  ｜2432.47   ｜
｜所得税(万元)      ｜4175.80   ｜6362.39   ｜6497.38   ｜1475.83   ｜
｜净利润(万元)      ｜12659.65  ｜19096.52  ｜10247.88  ｜971.80    ｜
｜销售毛利率(%)     ｜39.56     ｜41.14     ｜41.42     ｜45.59     ｜
｜主营业务利润率(%) ｜-         ｜-         ｜-         ｜-         ｜
｜净资产收益率(%)   ｜14.75     ｜25.01     ｜25.87     ｜4.25      ｜
└─────────┴─────┴─────┴─────┴─────┘

【经营与发展能力】
┌─────────┬─────┬─────┬─────┬─────┐
｜财务指标(单位)    ｜2009-06-30｜2008-12-31｜2007-12-31｜2006-12-31｜
├─────────┼─────┼─────┼─────┼─────┤
｜存货周转率(%)     ｜0.22      ｜0.36      ｜0.37      ｜0.18      ｜
｜应收账款周转率(%) ｜3.47      ｜11.66     ｜63.99     ｜33.50     ｜
｜总资产周转率(%)   ｜0.24      ｜0.41      ｜0.43      ｜0.27      ｜
｜主营业务收        ｜          ｜          ｜          ｜          ｜
｜入增长率(%)       ｜74.82     ｜46.99     ｜93.51     ｜6.86      ｜
｜营业利润增长率(%) ｜71.28     ｜14.31     ｜586.55    ｜133.65    ｜
｜税后利润增长率(%) ｜62.68     ｜86.35     ｜954.52    ｜105.84    ｜
｜净资产增长率(%)   ｜93.08     ｜92.72     ｜73.09     ｜52.57     ｜
｜总资产增长率(%)   ｜89.16     ｜81.27     ｜19.49     ｜22.38     ｜
└─────────┴─────┴─────┴─────┴─────┘

【资产与负债】
┌────────┬─────┬─────┬─────┬─────┐
｜每股指标(单位)  ｜2009-06-30｜2008-12-31｜2007-12-31｜2006-12-31｜
├────────┼─────┼─────┼─────┼─────┤
｜资产总额(万元)  ｜312799.18 ｜286876.68 ｜158260.53 ｜132449.04 ｜
｜负债总额(万元)  ｜222858.04 ｜206666.10 ｜114603.71 ｜108495.26 ｜
｜流动负债(万元)  ｜133284.70 ｜130921.90 ｜60558.20  ｜80297.06  ｜
｜长期负债(万元)  ｜-         ｜-         ｜-         ｜-         ｜
｜货币资金(万元)  ｜18452.76  ｜12723.39  ｜38152.02  ｜9127.57   ｜
｜应收帐款(万元)  ｜27629.87  ｜14342.83  ｜1279.46   ｜656.92    ｜
｜其他应收款(万元)｜9380.32   ｜8842.72   ｜2065.90   ｜1295.61   ｜
｜坏帐准备(万元)  ｜-         ｜-         ｜-         ｜-         ｜
｜股东权益(万元)  ｜85828.26  ｜76350.02  ｜39616.82  ｜22887.61  ｜
｜资产负债率(%)   ｜71.2463   ｜72.0400   ｜72.4145   ｜81.9147   ｜
｜股东权益比率(%) ｜27.4387   ｜26.6142   ｜25.0326   ｜17.2803   ｜
｜流动比率(%)     ｜2.1461    ｜1.9903    ｜2.2233    ｜1.4206    ｜
｜速动比率(%)     ｜0.6802    ｜0.4497    ｜0.6976    ｜0.1496    ｜
└────────┴─────┴─────┴─────┴─────┘

【现金流量】
┌────────┬─────┬─────┬─────┬─────┐
｜财务指标(单位)  ｜2009-06-30｜2008-12-31｜2007-12-31｜2006-12-31｜
├────────┼─────┼─────┼─────┼─────┤
｜销售商品收到    ｜          ｜          ｜          ｜          ｜
｜的现金(万元)    ｜73407.53  ｜84804.61  ｜32259.60  ｜48180.33  ｜
｜经营活动现金    ｜          ｜          ｜          ｜          ｜
｜净流量(万元)    ｜16909.63  ｜-38855.04 ｜-4838.91  ｜2851.74   ｜
｜现金净流量(万元)｜5729.37   ｜-27709.96 ｜27527.54  ｜-1933.57  ｜
｜经营活动现金净  ｜          ｜          ｜          ｜          ｜
｜流量增长率(%)   ｜-160.31   ｜702.97    ｜-269.68   ｜-45.12    ｜
｜销售商品收到现金｜          ｜          ｜          ｜          ｜
｜与主营收入比(%) ｜100.7384  ｜93.1312   ｜52.0737   ｜150.5014  ｜
｜经营活动现金流量｜          ｜          ｜          ｜          ｜
｜与净利润比(%)   ｜-         ｜-204.3165 ｜-47.3274  ｜298.1014  ｜
｜现金净流量与    ｜          ｜          ｜          ｜          ｜
｜净利润比(%)     ｜-         ｜-145.7109 ｜269.2354  ｜-202.1226 ｜
｜投资活动的现    ｜          ｜          ｜          ｜          ｜
｜金净流量(万元)  ｜-1012.51  ｜-41557.14 ｜-1785.72  ｜452.27    ｜
｜筹资活动的现    ｜          ｜          ｜          ｜          ｜
｜金净流量(万元)  ｜-10167.74 ｜52702.22  ｜34152.17  ｜-5237.58  ｜
└────────┴─────┴─────┴─────┴─────┘

【2.异动分析】
【异动财务指标】
┌──────────┬───────┬───────┬──────┐
｜财务指标(单位)      ｜2009-06-30    ｜2008-06-30    ｜变动幅度(%) ｜
├──────────┼───────┼───────┼──────┤
｜货币资金(万元)      ｜18452.76      ｜9807.04       ｜88.16       ｜
｜应收账款(万元)      ｜27629.87      ｜14257.50      ｜93.79       ｜
｜预付账款(万元)      ｜34893.20      ｜14054.23      ｜148.28      ｜
｜存货(万元)          ｜195376.57     ｜97972.97      ｜99.42       ｜
｜流动资产合计(万元)  ｜286044.77     ｜141027.27     ｜102.83      ｜
｜资产总计(万元)      ｜312799.18     ｜165361.96     ｜89.16       ｜
｜应付账款(万元)      ｜10960.71      ｜5737.68       ｜91.03       ｜
｜预收账款(万元)      ｜34189.35      ｜5243.55       ｜552.03      ｜
｜应交税金(万元)      ｜16667.95      ｜11006.31      ｜51.44       ｜
｜其他应付款(万元)    ｜44619.49      ｜12970.07      ｜244.02      ｜
｜流动负债合计(万元)  ｜133284.70     ｜60795.72      ｜119.23      ｜
｜长期借款(万元)      ｜85058.36      ｜51800.00      ｜64.21       ｜
｜负债合计(万元)      ｜222858.04     ｜117017.31     ｜90.45       ｜
｜股本(万元)          ｜57089.83      ｜32681.15      ｜74.69       ｜
｜未分配利润(万元)    ｜17737.52      ｜-2503.71      ｜808.45      ｜
｜负债和股东          ｜              ｜              ｜            ｜
｜权益总计(万元)      ｜312799.18     ｜165361.96     ｜89.16       ｜
｜主营业务收入(万元)  ｜72869.49      ｜41681.65      ｜74.82       ｜
｜减:                 ｜              ｜              ｜            ｜
｜主营业务成本(万元)  ｜44044.42      ｜24029.21      ｜83.30       ｜
｜营业利润(万元)      ｜16880.83      ｜9855.64       ｜71.28       ｜
｜利润总额(万元)      ｜16804.83      ｜9651.47       ｜74.12       ｜
｜销售商品、提供劳    ｜              ｜              ｜            ｜
｜务收到的现金(万元)  ｜73407.53      ｜27817.97      ｜163.89      ｜
｜(经营)现金流入      ｜              ｜              ｜            ｜
｜小计(万元)          ｜85936.05      ｜46230.73      ｜85.89       ｜
｜支付的各项税费(万元)｜8179.23       ｜2974.96       ｜174.94      ｜
｜借款所收到的        ｜              ｜              ｜            ｜
｜现金(万元)          ｜18250.00      ｜7000.00       ｜160.71      ｜
｜(筹资)现金流入      ｜              ｜              ｜            ｜
｜小计(万元)          ｜18550.00      ｜7000.00       ｜165.00      ｜
｜偿还债务所          ｜              ｜              ｜            ｜
｜支付现金(万元)      ｜21800.00      ｜9000.00       ｜142.22      ｜
｜(筹资)现金流出      ｜              ｜              ｜            ｜
｜小计(万元)          ｜28717.74      ｜13514.56      ｜112.49      ｜
｜现金及现金等        ｜              ｜              ｜            ｜
｜价物净增加额(万元)  ｜5729.37       ｜-21323.27     ｜126.87      ｜
｜减:现金期初余额(万元｜12723.39      ｜38152.02      ｜-66.65      ｜
└──────────┴───────┴───────┴──────┘

【3.环比分析】
【单季度财务分析】
┌─────────────────────────────────┐
｜                              2008年                              ｜
├───────┬──────┬─────┬──────┬─────┤
｜              ｜  主营收入  ｜占年度比重｜  净利润    ｜占年度比重｜
｜              ｜   (万元)   ｜   (％)   ｜  (万元)    ｜   (％)   ｜
├───────┼──────┼─────┼──────┼─────┤
｜第一季度      ｜    15352.61｜     16.86｜     2050.42｜     10.74｜
｜第二季度      ｜    26329.03｜     28.91｜     5731.37｜     30.01｜
｜第三季度      ｜     3231.15｜      3.55｜      388.24｜      2.03｜
｜第四季度      ｜    46146.52｜     50.68｜    10926.50｜     57.22｜
└───────┴──────┴─────┴──────┴─────┘

┌─────────────────────────────────┐
｜                              2007年                              ｜
├───────┬──────┬─────┬──────┬─────┤
｜              ｜  主营收入  ｜占年度比重｜  净利润    ｜占年度比重｜
｜              ｜   (万元)   ｜   (％)   ｜  (万元)    ｜   (％)   ｜
├───────┼──────┼─────┼──────┼─────┤
｜第一季度      ｜     5004.99｜      8.08｜      518.43｜      5.06｜
｜第二季度      ｜    16965.33｜     27.39｜     3053.70｜     29.80｜
｜第三季度      ｜    25643.00｜     41.39｜     4011.16｜     39.14｜
｜第四季度      ｜    14336.64｜     23.14｜     2664.60｜     26.00｜
└───────┴──────┴─────┴──────┴─────┘

【4.财务预警】
【Z值预警】
截至日期：2009-06-30
┌───────────┬──────┬─────┬──────┐
｜ 指标名称             ｜   指标值   ｜    Z值   ｜   警度     ｜
├───────────┼──────┼─────┼──────┤
｜净营运资金/资产总计   ｜      0.4883｜          ｜            ｜
｜留存收益/资产总计     ｜      0.0841｜          ｜            ｜
｜息税前利润/资产总计   ｜      0.1079｜    1.3836｜    轻警    ｜
｜股东权益合计/负债合计 ｜      0.3851｜          ｜            ｜
｜主营业务收入/资产总计 ｜      0.4659｜          ｜            ｜
└───────────┴──────┴─────┴──────┘

【财务风险综合指数预警】
┌───────────┬─────┬─────┬─────┬─────┐
｜ 名称                 ｜      2004｜      2003｜      2002｜      2001｜
├───────────┴─────┴─────┴─────┴─────┤
｜经营预警                                                              ｜
├───────────┬─────┬─────┬─────┬─────┤
｜经营性现金盈利率      ｜    -87.70｜     -1.02｜     -3.81｜     -1.72｜
｜总资产现金回收率      ｜     -1.05｜      6.47｜     -0.05｜     -0.21｜
｜净利润率              ｜     -6.19｜     -0.83｜     -0.70｜      1.31｜
｜应收帐款              ｜      0.13｜     -0.26｜      0.25｜      0.12｜
｜经营预警综合指数      ｜    -27.84｜      1.42｜     -1.25｜     -0.29｜
├───────────┼─────┼─────┼─────┼─────┤
｜投资预警                                                              ｜
├───────────┬─────┬─────┬─────┬─────┤
｜权益现金报酬率        ｜      4.14｜     -1.14｜     -3.60｜     -1.39｜
｜现金盈利留存率        ｜     -2.00｜     -2.00｜     -2.00｜     -2.00｜
｜留存盈利              ｜     -6.19｜     -0.83｜     -0.70｜      1.31｜
｜净资产收益率          ｜   -747.49｜     15.00｜     23.34｜    143.76｜
｜投资预警综合指数      ｜   -150.09｜      1.89｜      2.85｜     28.00｜
├───────────┼─────┼─────┼─────┼─────┤
｜筹资预警                                                              ｜
├───────────┬─────┬─────┬─────┬─────┤
｜权益乘数              ｜      0.05｜     -0.18｜      0.02｜      0.29｜
｜经营现金流入利息支出比｜      0.05｜     -0.18｜      0.02｜      0.29｜
｜支付现金股利          ｜     36.27｜      0.76｜     -2.13｜      1.00｜
｜银行贷款率            ｜          ｜          ｜          ｜          ｜
｜筹资预警综合指数      ｜      0.13｜     -0.45｜     -0.30｜      0.11｜
├───────────┴─────┴─────┴─────┴─────┤
├───────────┬─────┬─────┬─────┬─────┤
｜财务预警综合指数fewci ｜    -52.89｜      1.16｜      0.15｜      8.40｜
├───────────┬─────┬─────┬─────┬─────┤
｜警度                  ｜   重警   ｜   轻警   ｜   轻警   ｜   轻警   ｜
└───────────┴─────┴─────┴─────┴─────┘