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1、江苏恒瑞医药股份有限公司————利润表分析利润表项目本期金额比重上期金额比重差额比重一、营业收入1,869,405,529.8411,429,143,695.8814402618340.31减：营业成本283,679,179.870.15228,956,115.200.1654723064.670.24营业税金及附加28,415,406.200.0222,737,643.640.025677762.560.25销售费用822,988,614.520.44655,683,253.420.46167305361.10.26管理费用248,9
2、17,414.490.13155,022,745.180.1193894669.310.61财务费用-4,212,825.930-1,385,688.610-2827137.322.04资产减值及损失18,415,126.060.01-1,313,796.25019728922.31-15.02加：公允价值变动收益69,920,072.000.05-69920072-1投资收益969,228.800939,571.51029657.290.03二、营业利润472,171,843.430.25440,303,066.810.3131868
3、776.620.07加：营业外收入2,209,180.100636,812.0201572368.082.47减：营业外支出536,742.0507,739.960529002.0968.35三、利润总额473,844,281.480.25440,932,138.870.3132912142.610.07减：所得税费用69,399,822.360.1557,032,279.270.0412367543.090.22四、净利润404,444,459.120.22383,899,859.600.2720544599.520.05五、每股收益
4、（一）基本每股收益0.525100.50100.020.05（二）稀释每股收益0.525100.50100.020.05一，分析评价恒瑞医药的利润构成收入类项目增减变动分析表项目上年数本年数差异金额元比重%金额元比重%金额元比重%营业收入1,429,143,695.8899.89%1,869,405,529.8499.83%440,261,833.96-0.06%投资收益939,571.510.07%969,228.800.05%29,657.29-0.01%营业外收入636,812.020.04%2,209,180.100.12%1,
5、572,368.080.07%收入合计1,430,720,079.41100.00%1,872,583,938.74100.00%441,863,859.330.00%企业收入项目结构分析如图所示，对收入结构的分析可以了解企业的营运方针、方向及效果，进而分析预测企业的持续发展能力。营业收入占总收入的比重为99.89%，处于一种够很高的水平，说明企业的收入多来自主营业务，经营状况很好，盈利结构稳定，风险小，本年上半年的营业收入与上年相比下降了0.06%，但下降幅度较小，具有很强的生存能力和发展前景。投资收益的比重与前期相比也有所下降，但是
6、营业外收入比前期相比增长了0.07%，只占收入比重的0.12%，该收入的增长与企业的无形资产的增加有关，企业的研发工作做得较好，这对于恒瑞医药这家具有研发性质的医药公司的发展是必要的。总体上看，恒瑞医药的经营状况较好，收入比上期增长。支出类项目增减变动分析表项目上年数本年数差异金额元比重%金额元比重%金额元比重%营业成本228,956,115.2020.50%283,679,179.8719.32%54,723,064.67-1.18%营业税金级附加22,737,643.642.04%28,415,406.201.94%5,677,76
7、2.56-0.10%销售费用655,683,253.4258.71%822,988,614.5256.06%167,305,361.10-2.66%管理费用155,022,745.1813.88%248,917,414.4916.95%93,894,669.313.07%财务费用-1,385,688.61-0.12%-4,212,825.93-0.29%-2,827,137.32-0.16%资产减值损失-1,313,796.25-0.12%18,415,126.061.25%19,728,922.311.37%营业外支出7,739.96
8、0.00%536,742.050.04%529,002.090.04%所得税费用57,032,279.275.11%69,399,822.364.73%12,367,543.09-0.38%支出合计1,11
