泸州老窖资产负债表分析

.3%Р0.1%Р企业自有资金负债率低,说明企业没有充分利用自有资金,发展潜力还很大。而负债经营率很低,说明企业的资金来源稳定性好。Р(三)股东权益结构分析Р资金项目Р期末余额Р期初余额Р变动额Р变动率Р实收资本Р1,398,268,476.00Р1,394,239,476.00Р4,029,000Р0.3%Р资本公积Р701,618,651.80Р599,235,608.24Р102,383,043.6Р17.1%Р盈余公积Р1,398,268,476.00Р1,210,780,374.99Р187,488,101Р15.5%Р未分配利润Р6,430,615,768.97Р4,124,657,721.51Р2,305,958,047Р55.9%Р所有者权益Р9,928,771,372.77Р7,328,913,180.74Р2,599,858,192Р35.5%Р未分配利润期末占所有者权益的64.8%,期初占56.3%。所占比值较高,且随着企业业绩的增加而增加。Р三、财务比率分析Р资金项目Р期末余额Р期初余额Р变动额Р变动率Р负债合计Р1,031,739,978.46Р1,158,856,447.29Р-127116468.8Р-11.0%Р流动资产合计Р8,230,430,053.86Р4,914,874,992.33Р3315555062Р67.5%Р存货Р419,100.00Р-419,100.00Р-100.0%Р流动负债合计Р1,005,822,684.33Р1,152,557,598.09Р-146734913.8Р-12.7%Р资产总计Р10,960,511,351.23Р8,487,769,628.03Р2472741723Р29.1%Р期末Р期初Р资产负债率Р9.4%Р13.7%Р流动比率Р818.3%Р426.4%Р速动比率Р818.3%Р426.4%