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1、第八小组财务报表分析组长：肖剑锋成员：任翼何晓王熠曾理李玉洁海特高新(002023)利润表分析1、海特高新财务报表：金额、百分比2、行业利润表平均值：结构百分比3、2008-2011年行业分析：极值与均值4、利润表指标分析：盈利、增长能5、相对价值定价法：市净率定价6、现金流量表海特高新利润表报表日期20081231200912312010123120111231单位万元万元万元万元一、营业总收入20,548.1022,854.7020,759.7023,235.90二、营业总成本17,882.9017,627.7015,565.5018,650.40营业成本12,36
2、6.6010,157.408,652.2210,446.40营业税金及附加280.60479.61395.51436.00销售费用849.88997.88974.421,083.31管理费用3,469.834,701.804,859.095,786.98财务费用654.981,035.42540.76500.25资产减值损失261.09255.63143.52397.42投资收益322.80384.03485.19726.06其中:对联营企业和合营企业的投资收益322.80254.11274.420.00海特高新利润表报表日期2008123120091231201012
3、3120111231三、营业利润2,987.925,611.045,679.425,311.59营业外收入520.13580.22748.111,124.81营业外支出40.6530.068.6934.73其中：非流动资产处置损失12.740.000.000.00利润总额3,467.406,161.216,418.846,401.67所得税费用8.71878.741,062.811,084.26四、净利润3,458.695,282.465,356.035,317.41归属于母公司所有者的净利润3,529.395,511.835,820.876,107.87少数股东损益-
4、70.70-229.37-464.83-790.46五、每股收益基本每股收益0.190.290.200.21稀释每股收益0.190.290.200.21海特高新利润表%报表日期20081231200912312010123120111231单位万元%万元%万元%万元%一、营业总收入100.00%100.00%100.00%100.00%二、营业总成本87.03%77.13%74.98%80.27%营业成本60.18%44.44%41.68%44.96%营业税金及附加1.37%2.10%1.91%1.88%销售费用4.14%4.37%4.69%4.66%管理费用16.89
5、%20.57%23.41%24.91%财务费用3.19%4.53%2.60%2.15%资产减值损失1.27%1.12%0.69%1.71%投资收益1.57%1.68%2.34%3.12%其中:对联营企业和合营企业的投资收益1.57%1.11%1.32%0.00%海特高新利润表%三、营业利润14.54%24.55%27.36%22.86%营业外收入2.53%2.54%3.60%4.84%营业外支出0.20%0.13%0.04%0.15%其中：非流动资产处置损失0.06%0.00%0.00%0.00%利润总额16.87%26.96%30.92%27.55%所得税费用0.04
6、%3.84%5.12%4.67%四、净利润16.83%23.11%25.80%22.88%归属于母公司所有者的净利润17.18%24.12%28.04%26.29%少数股东损益-0.34%-1.00%-2.24%-3.40%五、每股收益基本每股收益0.190.290.200.21稀释每股收益0.190.290.200.21项目2008200920102011一、营业总收入100.00%100.00%100.00%100.00%二、营业总成本95.50%92.15%90.73%92.94%营业成本80.50%76.56%75.59%77.46%营业税金及附加0.55%0.
7、61%0.52%0.34%销售费用3.04%2.78%2.91%2.53%管理费用8.05%9.97%10.07%10.79%财务费用1.89%1.65%1.22%1.30%资产减值损失1.47%0.60%0.41%0.49%投资收益-0.31%0.62%0.75%0.45%其中:对联营企业和合营企业的投资收益-0.48%0.08%0.20%0.00%三、营业利润4.19%8.44%10.02%7.54%营业外收入0.88%0.61%0.93%1.52%营业外支出0.29%0.12%0.11%0.07%其中：非流动资产处置损失0.08%0
