财务分析报告内容及要求(一公司简介及行业背景在本部分需要对公司基本情况、行业背景及公司在行业中所处地位进行介绍。
(二财务报告分析本部分需要对所选公司的资产负债表、利润表、现金流量表进行单独分析。
1、资产负债表分析要求对资产质量和资本结构质量进行分别分析。
两部分里均要求进行水平分析和垂直分析,并对其中的具体构成项目进行分项分析。
其中:水平分析中要求计算两年数据变动额和变动率;垂直分析中要求计算各构成项目占总资产(或权益的比重。
2、利润表分析要求进行水平分析和垂直分析,并对表中的具体项目进行分项分析。
其中:水平分析中要求计算两年数据变动额和变动率; 垂直分析中要求计算各构成项目占营业收入的比重(每股收益及之后项目无需计算。
3、现金流量表分析要求分析现金净流量构成、现金流入量构成(包含现金总流入构成、现金流入内部构成、现金流出构成(包含现金总流出构成、现金流出内部构成。
其中:现金净流量分析要求分析三种活动现金净流量对现金及现金等价物净增加额的影响程度;现金流入(出量构成分析中:现金总流入(出构成分析要求计算三种活动的现金流入(出占现金流入(出总量的比重;现金流入 (出内部构成分析中要求分别计算每种活动中现金流入 (出的具体项目占该种活动现金流入 (出总量的比重。
(三财务指标分析本部分要求计算分析偿债能力、盈利能力、营运(资产运营能力、发展能力四个方面,每个指标分析均要图表结合,并说明变动原因。
其中:偿债能力要求计算分析短期偿债能力和长期偿债能力, 短期偿债能力指标至少要包含流动比率、速动比率、现金比率及现金流量比率; 长期偿债能力指标至少必须包含资产负债率、产权比率、利息保障倍数。
盈利能力要求计算资产息税前利润率、股东权益报酬率、每股收益、销售毛利率、销售净利率、销售现金比率、核心利润率、经营性资产报酬率、投资性资产报酬率。
营运能力要求计算存货周转率、应收账款周转率、流动资产周转率、固定资产周转率、总资产周转率。
发展能力要求计算销售增长率、资产增长率、股权资本增长率、利润增长率。
(四分析结论要求对前述分析内容进行总结,对公司存在问题及优势进行总体评价。
模板:(仅供参考,具体内容按前述要求列目录第一章公司与行业背景分析 ·························································1 1.1公司基本情况 ·······························································································1 1.1.1公司介绍 ································································································1 1.1.2公司战略分析 ·························································································1 1.2 通讯行业分析 ·······························································································5 1.2.1固定通讯设备分析 ...................................................................................5 1.2.2移动通信设备分析 ...................................................................................5 1.2.3光通信分析 (5)1.2.4数据通信分析 ·························································································6第二章财务比率分析 ·····························································································7 2.1偿债能力分析 ·······························································································7 2.1.1流动比率 (7)2.1.2速动比率 (7)2.1.3资产负债率分析 ·························································································8 2.2营运能力分析 ·······························································································9 2.2.1存货周转率 ································································································9 2.2.2应收账款周转率 .........................................................................................9 2.2.3流动资产周转率 (10)2.2.4总资产周转率 ··························································································11 2.3盈利能力分析 ·····························································································11 2.3.1销售净利率 ······························································································11 2.3.2资产净利率 ······························································································12 2.3.3权益净利率 ······························································································12 2.3.4每股收益 (13)2.4发展能力 (14)2.4.1营业总收入增长率 ....................................................................................14 2.4.2利润总额增长率 (14)2.4.3总资产增长率 ···························································································15第三章财务报表分析 ···························································································16 3.1 资产负债表分析 ·························································································16 3.1.1资产分析 (16)3.1.2总权益变动分析 .......................................................................................19 3.2利润表分析 . (22)3.2.1营业收入 (22)3.2.2营业成本 (22)3.2.3净利润 (23)3.2.4公司利润构成、期间费用及所得税 ·····························································23 3.2.5利润总额 (25)3.3现金流量表分析 (25)4.3.1经营活动产生的现金流量 ..........................................................................25 4.3.2投资活动中产生的现金流量 .......................................................................30 4.3.3筹资活动产生的现金流量 .. (30)第四章总结 ···········································································································32 4.1 问题 ··········································································································32 4.1.1企业财务风险大 .......................................................................................32 4.1.2企业营运能力低 (32)4.1.3公司资产利用效益低 ·················································································32 4.1.4公司发展能力差 ·······················································································32 4.1.5公司出现巨额亏损 ····················································································32 4.2建议 ··········································································································33 4.2.1控制人员成本 (33)。