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1、商业银行作业熊骐20101810536金八1.伊利公司的杜邦分析伊利公司2014-7-11 杜邦分析 净资产收益率18.8111% 总资产收益率5.1953%X权益乘数1/(1-0.72)=资产总额/股东权益=1/(1-资产负债率)=1/(1-负债总额/资产总额)x100% 主营业务利润率2.6627%X总资产周转率1.9511%=主营业务收入/平均资产总额=主营业务收入/(期末资产总额+期初资产总额)/2期末:13,152,143,647期初:11,781,019,698 净利润647,659,707
2、/主营业务收入24,323,547,500 主营业务收入24,323,547,500/资产总额13,152,143,647 theprovisionsofelectricpowerconstructionengineeringqualitysupervisionandquality...2.4.1.1theunitworksacceptancerateof100%,thequalityevaluationofatotalscoreof95orabove;2.4.1.2regulatedWeldingNDTinspection10
3、0%,regulatedweldingapassingrateof>99%,andweldbeadappearance;2.4.1.3boilerhydraulic主营业务收入24,323,547,500-全部成本23,596,363,790+其他利润67,084,519-所得税146,608,522 流动资产6,831,285,423+长期资产6,320,858,224 主营业务成本15,886,906,488营业费用6,496,091,519管理费用1,190,963,078财务费用22,402,706 货币资金4,113,46
4、6,058短期投资0应收账款217,978,370存货1,835,651,029其他流动资产664,189,966 长期投资400,186,732固定资产5,424,329,557无形资产0其他资产267,162,541伊利公司2008-12-31 杜邦分析 净资产收益率-60.5% 总资产收益率-15.3723%X权益乘数1/(1-0.73)=资产总额/股东权益=1/(1-资产负债率)=1/(1-负债总额/资产总额)x100% theprovisionsofelectricpowerconstructionengin
5、eeringqualitysupervisionandquality...2.4.1.1theunitworksacceptancerateof100%,thequalityevaluationofatotalscoreof95orabove;2.4.1.2regulatedWeldingNDTinspection100%,regulatedweldingapassingrateof>99%,andweldbeadappearance;2.4.1.3boilerhydraulic 主营业务利润率-7.7911%X总资产周转率1.9731%=
6、主营业务收入/平均资产总额=主营业务收入/(期末资产总额+期初资产总额)/2期末:11,780,488,935期初:10,173,380,887 净利润-1,687,447,567/主营业务收入21,658,590,273 主营业务收入21,658,590,273/资产总额11,780,488,935 主营业务收入21,658,590,273-全部成本23,432,934,055+其他利润-132,036,226-所得税-218,932,441 流动资产5,417,862,814+长期资产6,362,626,12
7、1 主营业务成本15,970,658,684营业费用5,532,389,959管理费用1,915,430,909财务费用14,454,502 货币资金2,774,432,558短期投资0应收账款196,978,424存货2,020,365,900其他流动资产426,085,932 长期投资523,381,696固定资产5,318,203,754无形资产0其他资产234,969,696通过对以上的数据分析可以看见:theprovisionsofelectricpowerconstructionengineeringqualitys
8、upervisionandquality...2.4.1.1theunitworksacceptancerateof100%,thequalityevaluatio