柳州两面针股份有限公司财务分析600249目录目录......................................................................................................................2第一章公司简介..........................................................................................41.1公司简介................................................................................................41.2经营范围................................................................................................41.3主营业务................................................................................................4第二章行业状况..............................................................................................5第三章比率分析..............................................................................................73.1企业偿债能力分析.................................................................................73.1.1流动比率.....................................................................................73.1.2速动比率.....................................................................................73.1.3资产负债比率..............................................................................73.2企业运营能力分析.................................................................................73.2.1存货周转率.................................................................................73.2.2总资产周转率..............................................................................83.2.3流动资产周转率分析..................................................................83.3企业获利能力分析.................................................................................83.3.1净资产报酬率..............................................................................83.3.2投资报酬率.................................................................................83.3.3销售净利率.................................................................................93.4企业发展能力分析................................................................................93.4.1主营业务收入增长率..................................................................93.4.2经营现金净流量增长率..............................................................93.4.3总资产增长率..............................................................................9第四章雷达图分析........................................................................................104.1.汇总表..................................................................................................104.2雷达图分析..........................................................................................104.2.1结论...........................................................................................11第五章杜邦分析............................................................................................135.1两面针股份有限公司杜邦分析...........................................................145.1.1权益资本报酬率分析...............................................................145.1.2资产净利润率和资产负债率两因素分析................................145.1.3营业净利润率和资产周转率的分析.......................................145.1.4所有费用的变动总差异因素进行分析...................................145.2总结........................................
