五粮液公司10-11年利润表分析.doc

五粮液公司利润水平分析表项目2011年度2010年度增减额增减（%）一、营业收入20,350,600,00015,541,300,0004,809,300,00030.95 减：营业成本6,895,410,0004,863,190,0002,032,220,00041.79 营业税金及附加1,601,640,0001,392,170,000209,470,00015.05 销售费用2,069,990,0001,803,230,000266,760,00014.79 管理费用1,750,690,0001,561,850,000188,840,00012.09 财务费用-476,587,000-192,471,000-284,116,000147.61 资产减值损失12,452,10015,044,900-2,592,800-17.23 加：公允价值变动收益-2,456,300-6,911,4204,455,120-64.46 投资收益2,400,1103,377,150-977,040-28.93 其中:对联营企业和合营企业的投资收益2,110,1902,545,040-434,850-17.09 二、营业利润8,496,940,0006,094,750,0002,402,190,00039.41 加：营业外收入57,448,90050,741,9006,707,00013.22 减：营业外支出54,437,00075,244,800-20,807,800-27.65 其中：非流动资产处置损失7,214,4601,698,9905,515,470324.63 三、利润总额8,499,950,0006,070,240,0002,429,710,00040.03 减：所得税费用2,105,580,0001,508,190,000597,390,00039.61 四、净利润6,394,380,0004,562,060,0001,832,320,00040.16 归属于母公司所有者的净利润6,157,470,0004,395,360,0001,762,110,00040.09 少数股东损益236,912,000166,701,00070,211,00042.12 五、每股收益　　　　 （一）基本每股收益人民币1.62元人民币1.16元0.4639.66 （二）稀释每股收益人民币1.62元人民币1.16元0.4639.66五粮液公司利润垂直分析表（%）项目2011年2010年一、营业收入100100 减：营业成本33.8831.29 营业税金及附加7.878.96 销售费用10.1711.6 管理费用8.610.05 财务费用-2.34-1.24 资产减值损失0.060.1 加：公允价值变动收益-0.01-0.04 投资收益0.010.02 其中:对联营企业和合营企业的投资收益0.010.02二、营业利润41.7539.22 加：营业外收入0.280.33 减：营业外支出0.270.48 其中：非流动资产处置损失0.040.01三、利润总额41.7739.06 减：所得税费用10.359.7四、净利润31.4229.35五粮液公司营业利润水平分析表项目2011年度2010年度增减额增减（%）一、营业收入20,350,600,00015,541,300,0004,809,300,00030.95 减：营业成本6,895,410,0004,863,190,0002,032,220,00041.79二、营业毛利13,455,190,00010,678,110,0002,777,080,00020.64 营业税金及附加1,601,640,0001,392,170,000209,470,00015.05 销售费用2,069,990,0001,803,230,000266,760,00014.79 管理费用1,750,690,0001,561,850,000188,840,00012.09 财务费用-476,587,000-192,471,000-284,116,000147.61 资产减值损失12,452,10015,044,900-2,592,800-17.23 加：公允价值变动收益-2,456,300-6,911,4204,455,120-64.46 投资收益2,400,1103,377,150-977,040-28.93二、营业利润8,496,940,0006,094,750,0002,402,190,00039.41。