1、骯案例：煙臺萬華佰財務情況分析板一、企業(yè)基本情耙況瓣煙臺萬華聚氨酯靶股份有限公司(搬以下簡稱“公司疤”)系經(jīng)山東省艾人民政府魯政股皚字1998吧70 號批準證懊書批準，以煙臺笆萬華合成革集團柏有限公司為主發(fā)頒起人，聯(lián)合煙臺班東方電子信息產(chǎn)版業(yè)集團有限公司壩、煙臺冰輪股份藹有限公司、煙臺擺氨綸集團有限公邦司和紅塔興業(yè)投八資有限公司，以昂發(fā)起設立方式設搬立的股份有限公翱司。公司于19爸98 年12 百月16 日經(jīng)山跋東省工商行政管癌理局批準注冊成耙立，企業(yè)法人營翱業(yè)執(zhí)照編號為3吧7000018凹02004。 挨公司及其子公司藹(以下簡稱“本奧集團”)主要從熬事聚氨酯及助劑拌，異氰酸酯(M癌DI)及

2、衍生產(chǎn)翱品的開發(fā)、生產(chǎn)捌、銷售；技術服稗務，人員培訓；班批準范圍內(nèi)的自艾營進出口業(yè)務；罷許可證范圍內(nèi)鐵巴路專用線經(jīng)營；挨熱、電、純水的版生產(chǎn)和供應、熱捌力普網(wǎng)建設；開哎發(fā)、制造、銷售佰聚氨酯；銷售化爸工產(chǎn)品；項目投把資；技術開發(fā)、柏技術培訓等；熱按塑性聚氨酯彈性扳體(TPU)、鞍多元醇的研發(fā)、熬生產(chǎn)、銷售，化擺工原料及產(chǎn)品的埃銷售，化工新材邦料的研究、開發(fā)胺及技術服務；碼昂頭和其他港口設半施經(jīng)營等。 公按司的母公司為萬愛華實業(yè)集團有限背公司，最終控股巴公司為煙臺萬華跋合成革集團有限盎公司。二、財務指標 敖報告期般2009-06愛-30岸2009-搬03-31佰2008-12班-31芭2008-

3、09暗-30阿每股財務數(shù)據(jù) HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=MeiGuShouYi 巴每股收益(元)巴0.3021傲0.115吧0.9077拌0.7273 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=ShouYiZZL 案每股收益增長率背(%)巴-42.951扒4藹-49.149稗6敗1.9168巴10.1117 HYPERLINK /corp/view/v

4、FD_FinancialGuideLineHistory.php?stockid=600309&typecode=SY_KouChu 八每股收益-扣除搬(元)搬0.1955稗0.0466敖0.7394啊0.6081 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=MGSY_KC_ZZL 拜每股收益-扣除敖-增長率(%)絆-59.431頒4愛-78.856八6岸-11.055罷-5.1326 HYPERLINK /corp/view/vFD_FinancialGuideLineHisto

5、ry.php?stockid=600309&typecode=SY_JiaQuan 板每股收益-加權岸(元)佰0.3唉0.12盎0.91芭0.73 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=MGSY_JQ_ZZL 懊每股收益-加權班-增長率(%)案-43.396氨2澳-47.826爸1癌2.2472背10.6061 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=SY_K

6、ouChuJiaQuan 襖每股收益-扣除耙/加權(元)癌0.2挨0.05把0.74靶0.61 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=MGSY_KC_JQ_ZZL 芭每股收益-扣除岸/加權-增長率阿(%)熬-58.333阿3癌-77.272暗7百-10.843暗4靶-4.6875 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=WeiFenPeiLiRun 凹每股未分

7、配利潤版(元)壩1.1766盎0.9896阿1.3746耙1.289 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=KeFenLiRun 百每股可分配利潤搬(元)稗0胺0拜0熬0 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=MeiGuJingZiChan 吧每股凈資產(chǎn)(元盎)皚2.7伴2.51扮2.9熬2.69 HYPERLINK /corp/view/vFD_Finan

8、cialGuideLineHistory.php?stockid=600309&typecode=JingZengLv 芭每股凈資產(chǎn)增長矮率(%)頒8.1898叭14.9051巴22.7685罷27.9467 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=JZC_TiaoZhen 背每股凈資產(chǎn)-調(diào)壩整(元)傲0擺0白0哀0 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=Me

9、iGuXianJing 八每股現(xiàn)金含量(敖元)擺0.62靶0.3奧1.2盎0.54 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=ZiBenGongJiJin 稗每股資本公積金搬(元)絆0.0288啊0.0288跋0.0288襖0.0283 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=YingYuGongJiJin 昂每股盈余公積金岸(元)般0.492霸0.492半0.4

10、92半0.3737 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=MeiGuFuZhaiBi 芭每股負債比(%伴)敖254.52藹255.9擺668敗145.088暗6斑159.485熬4絆償債能力分析 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=LiuDongBi 白流動比率阿1.3238氨1.2565哀1.9322埃1.8186 HYPERLINK /corp/vie

11、w/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=ShuDongBi 白速動比率瓣1.1732安1.1276壩1.6296擺1.3208 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=LiuDongFuZhaiBi 拜現(xiàn)金流動負債比哀(%)癌26.8623藹12.8359矮100.783襖5板42.1579 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php

12、?stockid=600309&typecode=GuDongQuanYiBi 安股東權益比(%澳)俺47.8952扳46.5417背61.2696挨58.1545 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=LiuDongFuZhaiLv 班流動負債率(%芭)安91.2515擺91.5367壩82.2379奧79.7832 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=

13、FuZhaiQuanYiBi 頒負債權益比(%捌)挨94.3237般101.907八1皚50.0951辦59.243斑經(jīng)營效率分析 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=CunHuoZhouZhuanTian 熬存貨周轉(zhuǎn)天(天叭)拔54.1321襖53.9019耙42.5431啊56.8684 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=CunHuo_ZZL 板存

14、貨周轉(zhuǎn)率(倍安)艾3.3252敖1.6697俺8.462昂4.7478 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=ShouKuanZhouZhuanTian 翱應收款周轉(zhuǎn)天(背天)案21.5877礙21.7292疤14.2288艾17.4014 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=YingShouKuan_ZZL 絆應收帳款周轉(zhuǎn)率白(倍)敗8.3381胺4.1

15、419班25.3008辦15.516 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=ChenBenBiLi 斑主營成本比例(案%)愛71.4959埃75.976板8安68.7166暗65.551 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=YingYeFeiYongBiLi 澳營業(yè)費用比例(埃%)盎3.686熬4.5366哀2.6886霸2.6528 HYPERLINK

16、/corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=GuanLiFeiBiLi 氨管理費用比例(般%)背6.7632扳7.1203靶5.8952霸5.5492 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=CaiWuFeiYongBiLi 叭財務費用比例(板%)骯1.3428懊2.317皚0.6599疤0.4329 HYPERLINK /corp/view/vFD_FinancialGuideLin

17、eHistory.php?stockid=600309&typecode=ZongZhouZhuanLv 背總資產(chǎn)周轉(zhuǎn)率(扮倍)白0.3191襖0.1439邦0.9969埃0.8072安盈利能力分析 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=JingYingJingLiLv 把經(jīng)營凈利率(%巴)皚18.2711扳15.79扳19.5958敖19.5987 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=

18、600309&typecode=MaoLiLv 伴經(jīng)營毛利率(%扳)皚27.9524氨23.4082版30.6532霸33.8288 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=ZiChanLiRunBiao 安資產(chǎn)利潤率(%啊)叭7.6707百2.8698半26.2101白23.4612 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=ZhiChanJingLiLv 礙資

19、產(chǎn)凈利率(%艾)耙5.831瓣2.2725芭19.5345背15.8195 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=JingLiLv 敖凈利潤率(%)唉18.2711骯15.79矮19.5958俺19.5987 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=JZC_ShouYiLv 耙凈資產(chǎn)收益率(拔%)芭11.19案4.58礙31.34吧27.02 HYPERLIN

20、K /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=JingZhiChanZZL 佰凈資產(chǎn)收益率-埃增長率(%)礙-47.269熬9拜-55.745捌7稗-16.984擺6奧-13.939案4 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=JZC_SYL_KouChu 皚凈資產(chǎn)收益率-稗扣除(%)盎7.24翱1.86岸25.53敗22.59 HYPERLINK /corp/view/vFD_Fi

21、nancialGuideLineHistory.php?stockid=600309&typecode=JZCSYL_KC_ZZL 版凈資產(chǎn)收益率-般扣除-增長率(柏%)耙-62.525跋9癌-81.547礙6拜-27.553芭9白-25.837挨2 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=JZC_SYL_JiaQuan 吧凈資產(chǎn)收益率-白加權(%)拔10.8傲0凹35.74般0 HYPERLINK /corp/view/vFD_FinancialGuideLineHistor

22、y.php?stockid=600309&typecode=JZCSYL_JQ_ZZL 絆凈資產(chǎn)收益率-捌加權-增長率(柏%)八-50.526巴8爸0扮-21.845翱6礙0 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=JZC_SYL_KouChuJiaQuan 跋凈資產(chǎn)收益率-巴扣除/加權(%愛)邦6.99邦0佰29.11絆0 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecod

23、e=JZCSYL_KC_JQ_ZZL 耙凈資產(chǎn)收益率-瓣扣除/加權-增搬長率(%)巴-65.154奧5扮0耙-31.794版8伴0 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=QianLiRunZengLv 奧稅前利潤增長率襖(%)挨-49.692唉4百-58.150暗3阿-18.393奧0.8267 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=KCHou_JingLi

24、Run 壩扣除非經(jīng)常性損按益后凈利潤骯3251400伴98.45愛7755529隘5.5扒1229937礙574.76捌1011493柏103.89邦成長能力分析 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=ZhuYingZZL 版主營收入增長率疤(%)哎-34.017稗9半-38.334百-1.2711柏5.2368 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=Jin

25、gLiZZL 斑凈利潤增長率(霸%)胺-42.951瓣4靶-49.149搬6凹1.9168霸10.1117 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=ZongZengLv 按總資產(chǎn)增長率(矮%)骯22.6441般10.3349拌3.5336澳7.843 HYPERLINK /corp/view/vFD_FinancialGuideLineHistory.php?stockid=600309&typecode=GuDongZZL 礙股東權益增長率八(%)擺8.1898盎14.9051扳22.7685罷27.9467 HYPERLINK /corp/view/vFD_F