杜邦分析法分析企业财务状况ppt课件

,475,600,000Р非流动资产合计Р5,643,570Р9,431,800,000Р资产合计Р35,839,800Р43,907,400,000Р负债Р20,914,800Р25,062,000,000Р所有者权益Р14,925,000Р18,845,400,000Р合计Р35,839,800Р43,907,400,000Р2010年Р资产Р年初(元)Р年末(元)Р流动资产Р17,188,200,000Р30,196,300Р非流动资产合计Р4,430,300,000Р5,643,570Р资产合计Р21,618,500,000Р35,839,800Р负债Р12,506,200,000Р20,914,800Р所有者权益Р9,112,320,000Р14,925,000Р合计Р21,618,500,000Р35,839,800Р2009年Р2010年营业收入 75,504,700,000? 营业成本 62,040,700,000? 期间费用 8,420,189,000? 投资收益 10,625,000Р2009年营业净利润=2988500 / 58300100 =5.13%? 资产周转率=58300100 / 35839800 =1.63? 权益乘数? =35839800 / [ (9112320000+14925000)/2 ]? =7.85Р营业净利率?=(75504700000-62040700000-8420189000+10625000)*(1-25%) / 75504700000?=12.54%?资产周转率?=75504700000 /[ (35839800+43907400000)/2 ]?=3.44?权益乘数?=[ (35839800+43907400000)/2] / [ (14925000+18845400000)]?=2.33Р2010年杜邦分析指标