个股档案

☆财务分析☆   ◇港澳资讯600798   更新日期：2009-08-27◇   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)      ｜0.0038    ｜0.0040    ｜0.5284    ｜0.4950    ｜
｜每股收益扣除(元)  ｜0.0037    ｜0.0040    ｜0.5240    ｜0.4920    ｜
｜每股净资产(元)    ｜2.1330    ｜3.3970    ｜3.3930    ｜3.3600    ｜
｜调整后每          ｜          ｜          ｜          ｜          ｜
｜股净资产(元)      ｜-         ｜-         ｜-         ｜-         ｜
｜净资产收益率(%)   ｜0.1800    ｜0.1100    ｜15.4200   ｜14.7200   ｜
｜每股资本公积金(元)｜0.5625    ｜1.3438    ｜1.3438    ｜1.3496    ｜
｜每股未分配利润(元)｜0.3526    ｜0.7270    ｜0.7231    ｜0.7493    ｜
｜主营业务收入(万元)｜42258.95  ｜20702.04  ｜146698.79 ｜114108.76 ｜
｜主营业务利润(万元)｜-         ｜-         ｜-         ｜-         ｜
｜投资收益(万元)    ｜-95.46    ｜-72.81    ｜-157.49   ｜593.87    ｜
｜净利润(万元)      ｜332.35    ｜223.65    ｜30383.84  ｜28752.62  ｜
└─────────┴─────┴─────┴─────┴─────┘

┌─────────┬─────┬─────┬─────┬─────┐
｜每股指标(单位)    ｜2008-06-30｜2008-03-31｜2007-12-31｜2007-09-30｜
├─────────┼─────┼─────┼─────┼─────┤
｜每股收益(元)      ｜0.3200    ｜0.1240    ｜0.3390    ｜0.2300    ｜
｜每股收益扣除(元)  ｜0.3200    ｜0.1210    ｜0.3220    ｜0.2190    ｜
｜每股净资产(元)    ｜3.1800    ｜3.1600    ｜2.2560    ｜2.1493    ｜
｜调整后每          ｜          ｜          ｜          ｜          ｜
｜股净资产(元)      ｜-         ｜-         ｜-         ｜-         ｜
｜净资产收益率(%)   ｜10.0900   ｜3.9400    ｜15.0300   ｜10.7500   ｜
｜每股资本公积金(元)｜1.3496    ｜1.3438    ｜0.4714    ｜0.4714    ｜
｜每股未分配利润(元)｜0.5759    ｜0.5514    ｜0.4846    ｜0.4060    ｜
｜主营业务收入(万元)｜74329.21  ｜34195.74  ｜118645.14 ｜80039.54  ｜
｜主营业务利润(万元)｜-         ｜-         ｜-         ｜-         ｜
｜投资收益(万元)    ｜163.87    ｜42.90     ｜347.01    ｜512.48    ｜
｜净利润(万元)      ｜18682.49  ｜7220.37   ｜17351.75  ｜11827.52  ｜
└─────────┴─────┴─────┴─────┴─────┘

【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)      ｜0.0038    ｜0.5284    ｜0.3390    ｜0.1890    ｜
｜每股收益扣除(元)  ｜0.0037    ｜0.5240    ｜0.3220    ｜0.1930    ｜
｜每股净资产(元)    ｜2.1330    ｜3.3930    ｜2.2560    ｜2.0850    ｜
｜每股资本公积金(元)｜0.5625    ｜1.3438    ｜0.4714    ｜0.4714    ｜
｜每股未分配利润(元)｜0.3526    ｜0.7231    ｜0.4846    ｜0.3470    ｜
｜每股经营活动      ｜          ｜          ｜          ｜          ｜
｜现金流量(元)      ｜0.0638    ｜1.0187    ｜0.4567    ｜0.4664    ｜
｜每股现金流量(元)  ｜-0.1762   ｜-0.5588   ｜1.6960    ｜-0.1031   ｜
└─────────┴─────┴─────┴─────┴─────┘

【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)｜42258.95  ｜146698.79 ｜118645.14 ｜90393.37  ｜
｜主营业务利润(万元)｜-         ｜-         ｜-         ｜-         ｜
｜经营费用(万元)    ｜-         ｜135.97    ｜395.49    ｜486.08    ｜
｜管理费用(万元)    ｜1796.86   ｜3328.40   ｜2854.54   ｜2630.45   ｜
｜财务费用(万元)    ｜10875.44  ｜14833.37  ｜4827.73   ｜1466.50   ｜
｜三项费用增长率(%) ｜-         ｜126.51    ｜76.25     ｜42.51     ｜
｜营业利润(万元)    ｜-1836.91  ｜36946.08  ｜24861.88  ｜14381.90  ｜
｜投资收益(万元)    ｜-95.46    ｜-157.49   ｜347.01    ｜-131.65   ｜
｜补贴收入(万元)    ｜-         ｜-         ｜-         ｜-         ｜
｜营业外收支        ｜          ｜          ｜          ｜          ｜
｜净额(万元)        ｜8.20      ｜471.34    ｜1463.84   ｜504.22    ｜
｜利润总额(万元)    ｜-1828.71  ｜37417.42  ｜26325.72  ｜14886.13  ｜
｜所得税(万元)      ｜1366.42   ｜11379.63  ｜8737.45   ｜4888.57   ｜
｜净利润(万元)      ｜332.35    ｜30383.84  ｜17351.75  ｜9664.14   ｜
｜销售毛利率(%)     ｜29.09     ｜40.83     ｜29.85     ｜24.55     ｜
｜主营业务利润率(%) ｜-         ｜-         ｜-         ｜-         ｜
｜净资产收益率(%)   ｜0.18      ｜15.42     ｜15.03     ｜9.06      ｜
└─────────┴─────┴─────┴─────┴─────┘

【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(%)     ｜8.60      ｜20.64     ｜16.96     ｜13.84     ｜
｜应收账款周转率(%) ｜16.65     ｜24.72     ｜15.18     ｜11.10     ｜
｜总资产周转率(%)   ｜0.06      ｜0.22      ｜0.21      ｜0.24      ｜
｜主营业务收        ｜          ｜          ｜          ｜          ｜
｜入增长率(%)       ｜-43.15    ｜23.65     ｜31.25     ｜10.58     ｜
｜营业利润增长率(%) ｜-107.53   ｜48.61     ｜72.87     ｜-29.97    ｜
｜税后利润增长率(%) ｜-98.22    ｜75.11     ｜79.55     ｜2.09      ｜
｜净资产增长率(%)   ｜0.29      ｜70.68     ｜8.20      ｜11.05     ｜
｜总资产增长率(%)   ｜8.08      ｜2.71      ｜48.67     ｜48.77     ｜
└─────────┴─────┴─────┴─────┴─────┘

【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)  ｜689641.68 ｜686602.27 ｜668477.28 ｜449648.35 ｜
｜负债总额(万元)  ｜443138.49 ｜425288.68 ｜494605.00 ｜305344.85 ｜
｜流动负债(万元)  ｜124398.49 ｜147788.68 ｜284705.00 ｜97044.85  ｜
｜长期负债(万元)  ｜-         ｜-         ｜-         ｜-         ｜
｜货币资金(万元)  ｜59162.35  ｜74516.06  ｜114245.05 ｜39307.87  ｜
｜应收帐款(万元)  ｜619.55    ｜4455.10   ｜7414.17   ｜8214.10   ｜
｜其他应收款(万元)｜204.39    ｜2210.03   ｜2273.87   ｜511.35    ｜
｜坏帐准备(万元)  ｜-         ｜-         ｜-         ｜-         ｜
｜股东权益(万元)  ｜185778.69 ｜197061.62 ｜115455.55 ｜106703.31 ｜
｜资产负债率(%)   ｜64.2563   ｜61.9410   ｜73.9897   ｜67.9074   ｜
｜股东权益比率(%) ｜26.9384   ｜28.7009   ｜17.2714   ｜23.7303   ｜
｜流动比率(%)     ｜0.5247    ｜0.5711    ｜0.4878    ｜0.5821    ｜
｜速动比率(%)     ｜0.4938    ｜0.5499    ｜0.4693    ｜0.5353    ｜
└────────┴─────┴─────┴─────┴─────┘

【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)    ｜43312.95  ｜153157.58 ｜132621.17 ｜99004.89  ｜
｜经营活动现金    ｜          ｜          ｜          ｜          ｜
｜净流量(万元)    ｜5564.90   ｜59165.16  ｜23381.70  ｜23874.44  ｜
｜现金净流量(万元)｜-15353.71 ｜-32458.48 ｜86815.17  ｜-5282.30  ｜
｜经营活动现金净  ｜          ｜          ｜          ｜          ｜
｜流量增长率(%)   ｜-84.56    ｜153.04    ｜-2.06     ｜3.55      ｜
｜销售商品收到现金｜          ｜          ｜          ｜          ｜
｜与主营收入比(%) ｜102.4942  ｜104.4028  ｜111.7797  ｜109.5267  ｜
｜经营活动现金流量｜          ｜          ｜          ｜          ｜
｜与净利润比(%)   ｜-         ｜227.2280  ｜132.9391  ｜-         ｜
｜现金净流量与    ｜          ｜          ｜          ｜          ｜
｜净利润比(%)     ｜-         ｜-124.6591 ｜493.5968  ｜-         ｜
｜投资活动的现    ｜          ｜          ｜          ｜          ｜
｜金净流量(万元)  ｜-19579.90 ｜-52289.62 ｜-138354.19｜-113950.66｜
｜筹资活动的现    ｜          ｜          ｜          ｜          ｜
｜金净流量(万元)  ｜-1338.71  ｜-39313.14 ｜201758.61 ｜84793.92  ｜
└────────┴─────┴─────┴─────┴─────┘

【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(%) ｜
├──────────┼───────┼───────┼──────┤
｜应收账款(万元)      ｜619.55        ｜5743.53       ｜-89.21      ｜
｜预付账款(万元)      ｜673.35        ｜35851.04      ｜-98.12      ｜
｜在建工程(万元)      ｜64694.27      ｜397860.95     ｜-83.74      ｜
｜短期借款(万元)      ｜-             ｜31000.00      ｜-100.00     ｜
｜应付账款(万元)      ｜37738.34      ｜10965.46      ｜244.16      ｜
｜预收账款(万元)      ｜1596.52       ｜9608.10       ｜-83.38      ｜
｜应交税金(万元)      ｜744.39        ｜14882.76      ｜-95.00      ｜
｜一年内到期的        ｜              ｜              ｜            ｜
｜长期负债(万元)      ｜2000.00       ｜62000.00      ｜-96.77      ｜
｜其他流动负债(万元)  ｜61208.52      ｜935.33        ｜6444.03     ｜
｜股本(万元)          ｜87114.57      ｜58076.38      ｜50.00       ｜
｜减:财务费用(万元)   ｜10875.44      ｜2630.84       ｜313.38      ｜
｜营业利润(万元)      ｜-1836.91      ｜24380.21      ｜-107.53     ｜
｜利润总额(万元)      ｜-1828.71      ｜24737.49      ｜-107.39     ｜
｜净利润(万元)        ｜332.35        ｜18682.49      ｜-98.22      ｜
｜购买商品、接受劳务  ｜              ｜              ｜            ｜
｜支付的现金(万元)    ｜14801.96      ｜31420.02      ｜-52.89      ｜
｜支付的各项税费(万元)｜17571.09      ｜2344.50       ｜649.46      ｜
｜经营活动产生的现金  ｜              ｜              ｜            ｜
｜现金流量净额(万元)  ｜5564.90       ｜36053.55      ｜-84.56      ｜
｜购建固定资产、无形  ｜              ｜              ｜            ｜
｜资产、其他长期资产  ｜              ｜              ｜            ｜
｜所支付的现金(万元)  ｜19738.69      ｜39844.90      ｜-50.46      ｜
｜(投资)现金流出      ｜              ｜              ｜            ｜
｜小计(万元)          ｜19738.69      ｜42227.47      ｜-53.26      ｜
｜投资活动产生的      ｜              ｜              ｜            ｜
｜现金流量净额(万元)  ｜-19579.90     ｜-41327.87     ｜52.62       ｜
｜偿还债务所          ｜              ｜              ｜            ｜
｜支付现金(万元)      ｜5500.00       ｜75990.68      ｜-92.76      ｜
｜(筹资)现金流出      ｜              ｜              ｜            ｜
｜小计(万元)          ｜27537.06      ｜99328.09      ｜-72.28      ｜
｜筹资活动产生的      ｜              ｜              ｜            ｜
｜现金流量净额(万元)  ｜-1338.71      ｜-48882.24     ｜97.26       ｜
｜现金及现金等        ｜              ｜              ｜            ｜
｜价物净增加额(万元)  ｜-15353.71     ｜-54177.46     ｜71.66       ｜
｜现金及现金等        ｜              ｜              ｜            ｜
｜净利润(万元)        ｜332.35        ｜18682.49      ｜-98.22      ｜
｜加：财务费用(万元)  ｜10875.44      ｜2630.84       ｜313.38      ｜
└──────────┴───────┴───────┴──────┘

【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      ｜    34195.74｜     23.31｜     7220.37｜     23.76｜
｜第二季度      ｜    40133.47｜     27.36｜    11462.12｜     37.72｜
｜第三季度      ｜    39779.55｜     27.12｜    10070.13｜     33.14｜
｜第四季度      ｜    32590.03｜     22.22｜     1631.22｜      5.37｜
└───────┴──────┴─────┴──────┴─────┘

┌─────────────────────────────────┐
｜                              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      ｜    24303.37｜     20.48｜     3938.37｜     22.70｜
｜第二季度      ｜    27642.89｜     23.30｜     3751.59｜     21.62｜
｜第三季度      ｜    28093.28｜     23.68｜     4137.56｜     23.85｜
｜第四季度      ｜    38605.60｜     32.54｜     5524.23｜     31.84｜
└───────┴──────┴─────┴──────┴─────┘

【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   ｜     -0.0857｜          ｜            ｜
｜留存收益/资产总计     ｜      0.0720｜          ｜            ｜
｜息税前利润/资产总计   ｜      0.0262｜    0.3794｜    重警    ｜
｜股东权益合计/负债合计 ｜      0.4192｜          ｜            ｜
｜主营业务收入/资产总计 ｜      0.1225｜          ｜            ｜
└───────────┴──────┴─────┴──────┘

【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      ｜     -0.45｜     -0.97｜      0.00｜     -0.96｜
｜总资产现金回收率      ｜      3.73｜      1.84｜      0.97｜      2.81｜
｜净利润率              ｜      0.82｜      0.81｜      0.33｜      1.11｜
｜应收帐款              ｜     -0.46｜     -0.10｜      0.45｜     -0.68｜
｜经营预警综合指数      ｜      1.06｜      0.40｜      0.45｜      0.64｜
├───────────┼─────┼─────┼─────┼─────┤
｜投资预警                                                              ｜
├───────────┬─────┬─────┬─────┬─────┤
｜权益现金报酬率        ｜      1.40｜     -1.05｜     -1.76｜     -0.99｜
｜现金盈利留存率        ｜     -0.89｜     -1.73｜     -1.32｜     -0.95｜
｜留存盈利              ｜     -1.56｜     -1.73｜     -2.37｜     -2.07｜
｜净资产收益率          ｜    164.83｜    162.00｜    130.64｜    194.62｜
｜投资预警综合指数      ｜     32.81｜     31.22｜     24.73｜     37.93｜
├───────────┼─────┼─────┼─────┼─────┤
｜筹资预警                                                              ｜
├───────────┬─────┬─────┬─────┬─────┤
｜权益乘数              ｜      0.77｜      0.40｜      0.44｜      0.25｜
｜经营现金流入利息支出比｜      0.77｜      0.40｜      0.44｜      0.25｜
｜支付现金股利          ｜      0.92｜      1.28｜      0.01｜      2.79｜
｜银行贷款率            ｜      0.75｜      0.20｜      0.65｜      0.06｜
｜筹资预警综合指数      ｜      0.92｜      0.70｜      0.84｜      0.63｜
├───────────┴─────┴─────┴─────┴─────┤
├───────────┬─────┬─────┬─────┬─────┤
｜财务预警综合指数fewci ｜     10.52｜      9.73｜      7.73｜     11.95｜
├───────────┬─────┬─────┬─────┬─────┤
｜警度                  ｜   无警   ｜   轻警   ｜   轻警   ｜   无警   ｜
└───────────┴─────┴─────┴─────┴─────┘