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1、鲁抗医药2006-2011基本财务比率分析（一）鲁抗医药近六年基本财务比率分析一短期偿债能力比率分析1.流动比率=流动资产/流动负债流动资产流动负债流动比率2006746,610,386.99961,659,899.250.776376752007933,768,231.35989,865,751.130.9433281542008934,949,639.79972,648,936.230.9612405932009992,512,766.94890,068,659.271.1150968620101,488,435,324.321,315,259,22
2、3.761.13166689720111,629,193,952.131,599,830,2341.018354272分析：理论上速动比率应在2:1，而该公司虽然流动比率自2006到2011持续增长，但仍未达到一般水平，表明企业财务状况不够稳定，短期债务支付能力较差。2.速动比率=速动资产/流动负债流动资产合计存货流动负债速动比率2006746,610,386.9923,040,696.51961,659,899.250.7524174512007933,768,231.35356,005,332.47989,865,751.130.5836780372
3、008934,949,639.79446,180,748.51972,648,936.230.5025131612009992,512,766.94361,903,794.75890,068,659.270.7084947520101,488,435,324.32475,370,244.991,315,259,223.760.77023985920111,629,193,952.13518,751,940.871,599,830,2340.694099904分析：2007年至2010年企业速动比率在波动中仍保持上涨，2011年略有下降。说明2007至20
4、10企业短期债务支付压力逐渐变小，发生债务的风险也逐渐降低。二长期偿债能力比率分析1.资产负债率=负债总额/资产总额*100%负债总额资产总额资产负债率20061,006,659,899.252,428,679,033.2741.45%20071,048,695,751.132,509,026,743.6341.80%20081,000,528,156.232,501,423,009.0840.00%2009841,175,808.522,340,323,940.8535.94%20101,247,141,672.763,025,123,083.6541
5、.23%20111,591,339,464.263,481,294,378.1245.71%分析：一般情况下，该指标的标准一般在50%左右，该企业资产负债率近六年基本在40%上下，低于标准水平，说明该企业财务风险较大。2.产权比率=负债总额/所有者权益总额*100%鲁抗医药2006-2011基本财务比率分析负债总额所有者权益产权比率20061,006,659,899.251,421,339,490.8270.82%20071,048,695,751.131,460,330,992.5071.81%20081,000,528,156.231,500,894
6、,852.8566.66%2009841,175,808.521,548,027,747.0554.34%20101,247,141,672.761,676,646,866.4774.38%20111,591,339,464.261,553,358,558.55102.45%分析：一般认为该指标1:1最理想，而该企业2010年之前均低于标准，在2011年到平衡，说明企业长期债务支付能力较强。1.有形净值债务率=负债总额/（股东权益-无形资产净值）*100%负债总额股东权益无形资产净值有形净值债务率20061,006,659,899.251,421,339
7、,490.8250,608,278.880.73439627720071,048,695,751.131,460,330,992.5047,415,124.220.74222094520081,000,528,156.231,500,894,852.8561,378,599.770.695044712009841,175,808.521,548,027,747.0558,249,840.910.56463168420101,247,141,672.761,676,646,866.4760,418,723.510.77163714720111,591,33
8、9,464.261,553,358,558.55115,149,890.361.
