山东海化股份有限公司本报告以上市公司2016-2018年度财务报表数据为分析基础包括资产负债表、利润表、现金流量表和所有者权益变动表水平、垂直分析财务指标盈利能力、偿债能力、营运能力、发展成长能力、杜邦等分析ThisreportisbasedonthedataoffinancialstatementsofListedCompaniesin2016-2018.IncludinghorizontalandverticalanalysisofSOFP,profitstatement,cashflowstatementandowner'sequitystatementFinancialIndicatorsProfit,DebtPayment,Operations,Development,DuPont,etc.2018年度财务报表分析报告目录CONTENTS1财务报表数据1.1资产负债表.........................................11.2利润表..................................................21.3现金流量表.........................................31.4所有者权益变动表.............................32会计报表分析2.1资产负债表分析.................................42.1.1水平趋势分析.........................42.1.2垂直结构分析.........................52.2利润表分析.........................................62.2.1水平趋势分析.........................62.2.2垂直结构分析.........................72.3现金流量表分析.................................82.3.1水平趋势分析.........................82.3.2垂直结构分析.........................82.4所有者权益变动表分析....................92.4.1水平趋势分析.........................92.4.2垂直结构分析.........................93财务指标分析3.1偿债能力分析..................................103.1.1短期偿债能力分析..............103.1.2长期偿债能力分析..............103.2营运能力分析..................................113.2.1流动资产周转分析..............113.2.2固定资产周转分析..............113.2.3总资产周转分析..................113.3盈利能力分析..................................113.3.1资产经营盈利能力分析......113.3.2资本经营盈利能力分析......113.3.3商品经营盈利能力分析......123.3.4盈利质量分析......................123.4发展能力分析..................................123.4.1资产资本成长分析..............123.4.2营业收益成长分析..............133.4.3每股净资产分析..................134杜邦分析4.1杜邦分析表......................................134.2杜邦分析图......................................141FinancialStatementDataBlanceSheets..............................................1IncomeSheets............................................2CashFlowSheets.......................................3ChangesinOwner'sEquitySheets......32AnalysisofAccountingStatementsAnalysisofBlanceSheets........................4Horizontalanalysis............................4VerticalAnalysis.................................5AnalysisofIncomeSheets......................6Horizontalanalysis............................6VerticalAnalysis.................................7AnalysisofCashFlowSheets.................8Horizontalanalysis............................8VerticalAnalysis.................................8AnalysisofOwner'sEquitySheets.......9Horizontalanalysis............................9VerticalAnalysis.................................93FinancialIndexAnalysisAnalysisofSolvency..............................10Short-termSolvency......................10Long-termSolvency......................10AnalysisofOperatingCapability.......11CurrentAssets.................................11FixedAssets......................................11TotalAssets......................................11AnalysisofProfitability.........................11ProfitabilityofAssets....................11ProfitabilityofCapital........
