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1、01任务宝钢偿债能力分析一、宝钢2008年度各项指标分析及排名1、宝钢2008年各项指标指标数值排名行业平均值行业最高值行业最低值流动比率0.816311.3738.6390.228速动比率0.158350.4683.0710.003营运资本-13,282,974,720.0043-1,215,281,152.001,833,718,656.00-15,748,767,744.00现金比率0.095380.3662.960.003流动负债经营活动净现金流0.226120.0381.278-4.4
2、95比资产负债率51.093557.4689.434.08负债权益比率104.4435189.035845.914.26股东权益比率48.911042.5495.9210.57有形资产债务51.093557.4689.434.08率债务与有形净111.2234270.372,378.444.42值比率利息保障倍数019000应收帐款周转034000率应收帐款周转019000天数应付帐款周转9.8272111.241.0320率应付帐款周转37.1422347.582190.5710天数存货周转率
3、08000存货周转天数023000不良资产比率0.03110.1513.290营业周期026000流动资产周转011000率总资产周转率026000固定资产周转011000率长期资产适合026000率负债结构比率011000长期负债权益026000比率主营业务毛利011000率主营业务利润026000率成本费用利润3.521123.6151,030.24-92.67率净资产收益率6.7114-1.21819.38-97.42每股收益0.369110.1160.662-1.268股票获利率0260
4、00总资产利润率4.2131.36115.57-22.28主营业务比率040000非经常性损益79.212156.395273.16-228.26比率关联交易比率038000主营业务收入4.743428.524260.52-33.19增长率应收帐款增长-20.4327-4.443488.61-100率净利润增长率-49.2127-201.111487.36-3,423.75固定资产投资010000扩张率固定资产成新027000率资本项目规模210.46128,961.81374,715.94-3
5、64.98维持率总资产扩张率6.22310.24771.06-17.89每股收益增长-49.2226-204.074351.81-3,433.33率每股营业现金0.928120.6812.557-0.308流量现金股利支付143.2323397.8164,939.720率主营业务现金08000比率现金自给率9.79113.66114.66-49.34经营现金资本473.17171,710.7861,284.48-19,535.79性支出比率经营现金折旧04414.93892.30费用比率结构分析
6、183.8120-505.2349,521.99-34,655.13营业活动收益1.9562310.54136.878-24.051质量经营活动产生的现金净流量-16.7332141.6651,540.54-131.1增长率股本扩张比例10016112.303180100总资产收益率4.2131.36115.57-22.28长期资金适合192.8426248.443913.9273.38率2、宝钢2008年综合指标同业排名分析行业平均得行业最高财指标得分排名行业最低得分分务得分总得分64.206
7、1961.20777.54628.722盈利能力得分17.4981615.81922.8-7.021净资产收益率6.786175.6969-11.414每股收益4.712123.7966-2.478主营业务毛利率2.4292.5313.122.4主营业务比率3.6343.7964.683.6偿债能力得分12.458131218.0715.404流动负债与经营活动净现金3.962123.66-5.182流比资产负债比率3.886103.662.163速动比率2.209352.442.114利息保障
8、倍数2.4272.42.42.4现金能力得分15.7512115.38721.0234.923每股营业现金流量3.916153.69762.336经营活动产生的现金净流量2.219322.45942.088增长率现金股利支付率2.888253.06752.825现金自给率3.292122.4644-5.31资产负债能力管理得分9.14724910.25.804总资产周转率2.472.42.42.4应付账款周转率1.947241.83-1.396应收账款周转率2.4102.42.42.4存货周转率
