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1、莲花味精财务报表简析2Financialstatementanalysis-HenanlotusgourmetpowderLimitedbyShareLtd(600186)Abstract:ThispaperisontheHenanlotusgourmetLimitedbyShareLtdfrom2007to2009consolidatedbalancesheet,theconsolidatedincomestatementandconsolidatedcashflowstatementforsimpleanalysis,includingsolvencyan
2、alysis,profitabilityanalysis,operationabilityanalysisanddevelopmentcapacityanalysis,andcarriesonthecomprehensiveanalysisandDuPontanalysisofprofitquality.Keywords:companysituation,debtpayingability,profitability,operationability,developmentcapability,DuPontanalysis,profitqualityI.ove
3、rviewofthecompany'ssituation(a)Companyprofiles:HenanLianhuaweijingLimitedbyShareLtdwasfoundedinJuly1998,andinAugust1998listedontheShanghaiStockExchange,isapprovedbytheHenanProvincialPeople'sGovernmentapprovedtheHenansharesbatchwordno.[1998]19,bytheHenanlotusgourmetGroupLimitedisthes
4、olesponsorandoffersharestothepublicandtheestablishmentoftheLimitedbyShareLtd.Registrationnumber:Henanindustrialandcommercialenterprises4100001004314;Registeredcapital:RMB884millionyuan;Legalrepresentative:ZhengXianfeng;(two)scopeofbusiness:???chicken,monosodiumglutamate,glutamicacid
5、,monosodiumglutamate,soysauce,vinegarproduction,salesandrelatedproductsproductionandsales;flour,gluten,starch,food,feed,fertilizerproductionandsales;productionandsalesofenvironmentallyfriendlyproducts(limitedbranchaccordingtotherelevantprovisionsofthestate);biologicalEngineeringRese
6、arch(exceptthespecialprovisionsofthestateofthecompany'sproducts);transportationandwarehousingoperations;mechanicalequipment,theexportbusinessofcompanyproductsandcompanyrequiredspareparts,rawmaterialsimportbusiness(thestatecompaniesorprohibittheimportandexportofgoodsandtechnologyexce
7、pt).Two,solvencyanalysis(I)short-termsolvency1,currentratio=liquidassets/currentliabilities*100%2,quickratio=quickassets/currentliabilities*100%Quickassets=Cash+bankdeposits+transactionalfinancialassets+notesreceivable+receivables=liquidassets-inventories-prepaymentsandothermiscella
8、neousitems3,cashrat
