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1、01任务宝钢偿债能力分析如下：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比0.226120.0381.278-4.495资产负债率51.093557
2、.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有形资产债务率51.093557.4689.434.08债务与有形净值比率111.2234270.372,378.444.42利息保障倍数019000应收帐款周转率034000应收帐款周转天数019000应付帐款周转率9.8272111.241.0320应付帐款周转天数37.1422347.582190.5710存货周转率08000存货周转天数023000不良资产比率0.03110.1513.2
3、90营业周期026000流动资产周转率011000总资产周转率026000固定资产周转率011000长期资产适合率026000负债结构比率011000长期负债权益比率026000主营业务毛利率011000主营业务利润率026000成本费用利润率3.521123.6151,030.24-92.67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026000总资产利润率4.2131.36115.57-22.28主营业务比率040000非经常性损益比率79.21215
4、6.395273.16-228.26关联交易比率038000主营业务收入增长率4.743428.524260.52-33.19应收帐款增长率-20.4327-4.443488.61-100净利润增长率-49.2127-201.111487.36-3,423.75固定资产投资扩张率010000固定资产成新率027000资本项目规模维持率210.46128,961.81374,715.94-364.98总资产扩张率6.22310.24771.06-17.89每股收益增长率-49.2226-204.074351.81-3,433.33每股营
5、业现金流量0.928120.6812.557-0.308现金股利支付率143.2323397.8164,939.720主营业务现金比率08000现金自给率9.79113.66114.66-49.34经营现金资本性支出比率473.17171,710.7861,284.48-19,535.79经营现金折旧费用比率04414.93892.30结构分析183.8120-505.2349,521.99-34,655.13营业活动收益质量1.9562310.54136.878-24.051经营活动产生的现金净流量增长率-16.7332141.66
6、51,540.54-131.1股本扩张比例10016112.303180100总资产收益率4.2131.36115.57-22.28长期资金适合率192.8426248.443913.9273.382、宝钢2008年综合指标同业排名分析指标得分排名行业平均得分行业最高财务得分行业最低得分总得分64.2061961.20777.54628.722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
7、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流比3.962123.66-5.182 资产负债比率3.886103.662.163 速动比率2.209352.442.114 利息保障倍数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增长率2.219322.
8、45942.088 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
