Company financial analysis report ppt

A company’s financial analysis report is a comprehensive summary and high-level reflection of the company’s operating conditions and capital operations. We need to know a lot from a financial analysis report. Take a look at the following sample company financial analysis report. !

Company financial analysis report sample 1

Financial analysis report

(1) Overall financial performance level

According to the company’s publicly released Based on the data and using various financial analysis methods to comprehensively analyze it, we believe that the financial status of this period has increased significantly compared with the same period last year.

2. Financial Statement Analysis (1) Balance Sheet Assets Liabilities Fiscal Year Monetary Funds Trading Financial Assets Notes Receivable Accounts Receivable Prepayments Other Receivables Inventory

Current Assets Total long-term equity investment, investment real estate, fixed assets, construction in progress, engineering materials, intangible assets, long-term deferred expenses, deferred income tax assets, non-current assets, total assets, total short-term borrowings, accounts payable, advances received, employee compensation payable, taxes payable, interest payable, other payables

Non-current liabilities due within one year, total current liabilities, long-term borrowings, bonds payable, long-term payables, deferred income tax liabilities

Other non-current liabilities, total non-current liabilities, total liabilities

Paid-in capital (or share capital) Capital reserve Surplus reserve Undistributed profits Minority shareholders’ equity

Owner’s equity attributable to the parent company

Owner’s equity

Total proportion of liabilities and owners Monetary funds Trading financial assets Notes receivable Accounts receivable Advance payments Other receivables Inventory

Total current assets

1. The enterprise itself Description of asset status and asset changes:

The company’s assets in this period increased by 2.3% compared with the same period last year.

Among the changes in assets, intangible assets have grown the most, with an increase of approximately 602.

Enterprises will shift the focus of funds to intangible assets.

We should always pay attention to changes in the enterprise's production scale and product structure. This change not only determines the enterprise's profitability and development potential, but also determines the enterprise's production and operation form.

Therefore, it is recommended that investors dynamically track and study its changes.

Among the current assets, monetary funds account for the largest proportion, accounting for 48.34, followed by notes receivable, accounting for 19.58.

The growth rate of current assets was -6.19.

Among the changes in various items of current assets, the growth rate of monetary assets and short-term investment assets is greater than the growth rate of current assets, indicating that the company's ability to cope with market changes will be enhanced.

The growth rate of credit assets is significantly greater than the growth of current assets, indicating that the company's collection of payment is not ideal, and the company is subject to increased constraints from third parties, and the company should strengthen the collection of payment.

The growth rate of inventory assets is significantly greater than the growth of current assets, indicating that the growth of enterprise inventory takes up too much funds and the market risk will increase. Enterprises should strengthen inventory management and sales.

In short, the company’s ability to pay and cope with market changes is average.

2. Description of the status and changes of the company's own liabilities and owners' equity:

Judging from the ratio of liabilities and owners' equity to total assets, the company's current liability ratio is 33.

18. The ratio of long-term liabilities to owners’ equity is 100.

It shows that the company’s capital structure is at a normal level.

Among the changes in corporate liabilities and owners' equity, current liabilities decreased by 3.57, long-term liabilities decreased by 0.07, and shareholders' equity increased by 7.69.

The decrease in current liabilities was 3.57. Changes in current liabilities in the business segment caused a decrease in current liabilities. It was mainly due to the decrease in accounts payable that caused a decrease in current liabilities in the business segment.

The increase in the proportion of surplus reserves shows that companies have a strong desire to retain profits and enhance their operating strength.

The proportion of undistributed profits in structural liabilities has also increased compared with last year, indicating that the company's ability to raise funds and cope with risks has improved compared with last year.

In general, corporate long-term and short-term financing activities have weakened compared with last year.

Enterprises mainly use owners’ equity funds to carry out operating activities, and the capital cost is relatively low.

(2) Profit and Profit Distribution Statement Profit Fiscal Year 1. Operating Income Less: Operating Costs Business Taxes and Additional Sales Expenses Management Expenses Financial Expenses Asset Impairment Loss Investment Income

Among them : Investment income from associates and joint ventures 2. Operating profit Non-operating income less: Non-operating expenses

Among them: Net loss on disposal of non-current assets 3. Total profit less: Income tax 4. Net profit

Net profit attributable to owners of the parent company. Profit and loss to minority shareholders (1) Basic earnings per share (2) Diluted earnings per share1.

Profit analysis

(1) Profit composition

The company achieved a total profit of 2,717,765,421 in this period.

400,000 yuan.

Among them, operating profit was 2,731,272,788.

49; Net non-operating income and expenses 1,985,698,628.

590,000 yuan, accounting for 73% of the total profit.

(2) Profit growth

The company achieved a total profit of 2,717.76 million yuan in this period, an increase of 84% compared with the same period last year.

85.

Among them, operating profit increased by 85% compared with the same period last year.

15, the total profit increased by 125,612 yuan.

2. Income analysis

Project name Industry

Project name Electricity Thermal Coke Tar

Main business income

Main business cost

Main business gross profit -- -- --

Gross profit margin -- -- --

Main business income 16 , 616,540,000.00

Main business cost 9,354,740,000.00

Main business gross profit--

Gross profit margin--

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Gas and coal

-- --

-- --

Compared with the same period last year, the growth shows that the company's business scale is at a rapid In the development stage, products and services are highly competitive, marketing efforts have been successful, and the company's business scale has rapidly expanded.

(3) Cash flow statement

1. Cash flow structure analysis (1) Cash inflow structure analysis

In this period, the company achieved a total cash inflow of xx million yuan , among which, the cash inflow generated from operating activities is xx million yuan, accounting for xx in the total cash inflow, the cash inflow generated from investing activities is xx million yuan, accounting for the total cash inflow is xx, and the cash inflow generated from financing activities is xx xx million yuan, accounting for xx of the total cash inflow.

(2) Analysis of cash outflow structure

In this period, the company achieved a total cash outflow of xx million yuan, of which the cash outflow generated from operating activities was xx million yuan, accounting for the proportion of the total cash outflow For xx, the cash outflow generated from investing activities is xx million yuan, accounting for xx in the total cash outflow. The cash outflow generated from financing activities is xx million yuan, accounting for the total cash outflow is xx.

2. Cash liquidity analysis Cash inflow liability ratio

The cash inflow liability ratio is an indicator that reflects the company's ability to repay short-term debts through its main business operations.

The larger the indicator, the stronger the debt repayment ability.

The company’s cash inflow-to-liability ratio in this period is 0.

59, a substantial increase from the same period last year, indicating that the company's cash liquidity has been greatly enhanced, its cash payment ability has been rapidly improved, and the degree of cash protection of creditors' rights has been greatly improved, which is conducive to the company's sustainable development.

Three Financial Performance Evaluation

The solvency of an enterprise refers to the enterprise's ability to use its assets to repay long-term and short-term debts.

Whether an enterprise has the ability to pay cash and repay debts is the key to its healthy survival and development.

The company’s comprehensive solvency score for the current period is 52.

79, an increase of 38% from the same period last year.

15, indicating that the company's solvency has significantly improved compared with the same period last year. In this period, the company has achieved great results in terms of current assets and current liabilities as well as the management level of capital structure.

The company's asset liquidity capability has been significantly improved in this period, laying a solid foundation for the company's sustained and healthy development in the future and reducing the company's debt risk.

From within the industry, the company's debt repayment ability is extremely strong, and it is at a low debt risk level in the industry. The risks borne by creditors' equity and owner's equity are very small.

In terms of solvency, changes in the cash inflow debt ratio and tangible net worth debt ratio are the main indicators that cause changes in solvency.

The operating profitability of an enterprise mainly reflects the operation of the enterprise. The ability of the business to generate profits.

The company’s comprehensive profitability score for this period is 96.

39, an increase of 36 compared with the same period last year.

99, indicating that the company's profitability is in a stage of rapid development. In this period, the company has made great progress in optimizing the product structure and controlling the company's costs and expenses. The company's profitability has been greatly improved in this period. , draws analysts to attach great importance to it, because the great improvement in profitability has laid a solid foundation for the company to rapidly develop and grow in the future and create better economic benefits.

From within the industry, the company's profitability is much higher than the industry average. The products and services provided by the company are very competitive in the market. This advantage should be maintained as much as possible in the industry in the future.

In profitability, changes in cost profit rate and return on total assets are the main indicators that cause changes in profitability.

Company financial analysis report 2

1. Overall review

(1) Overall financial performance level

Company fundamental analysis: 1 , Company profile, 2. Macroeconomic analysis (1), international economic situation analysis (2), domestic economic situation analysis (3), industry status analysis (4), industry development trend analysis (5), the company's position in the industry Analysis of status, strengths and weaknesses.

Reports and overall evaluation: overall evaluation of the company’s financial status and operating results

(2) The company’s sub-item performance level

Projects

Company evaluation

2. Financial statement analysis

(1) Balance sheet

1. Description of the company’s own asset status and asset changes:

The company’s assets for this period increased by xx compared with the same period last year.

Among the changes in assets, fixed assets increased the most, reaching xx million yuan.

Enterprises will shift the focus of funds to fixed assets.

We should always pay attention to changes in the company's production scale and product structure. This change not only determines the company's profitability and development potential, but also determines the company's production and operation form.

Therefore, it is recommended that investors dynamically track and study its changes.

Among current assets, inventory assets account for the largest proportion, accounting for xx, followed by credit assets, accounting for xx.

The growth rate of current assets is xx.

Among the changes in various items of current assets, the growth rate of monetary assets and short-term investment assets is greater than the growth rate of current assets, indicating that the company's ability to cope with market changes will be enhanced.

The growth rate of credit assets is significantly greater than the growth of current assets, indicating that the company's collection of payment is not ideal, and the company is subject to increased constraints from third parties, and the company should strengthen the collection of payment.

The growth rate of inventory assets is significantly greater than the growth of current assets, indicating that the growth of enterprise inventory takes up too much funds and the market risk will increase. Enterprises should strengthen inventory management and sales.

In short, the company’s ability to pay and cope with market changes is average.

2. Description of the status and changes of the company's own liabilities and owners' equity:

From the perspective of the proportion of liabilities and owners' equity in total assets, the company's current liability ratio is xx, and long-term liabilities The ratio to owner's equity is xx.

It shows that the company’s capital structure is at a normal level.

Among the changes in corporate liabilities and owners' equity, current liabilities decreased by xx, long-term liabilities decreased by xx, and shareholders' equity increased by xx.

The decrease in current liabilities is xx. Changes in current liabilities in the business segment caused a decrease in current liabilities. It was mainly due to the decrease in accounts payable that caused a decrease in current liabilities in the business segment.

The ratios of long-term liabilities to structural liabilities in this period and the previous period are xx and xx respectively. This data has decreased compared with last year, indicating that the proportion of long-term debt structures of enterprises has decreased.

The increase in the proportion of surplus reserves shows that companies have a strong desire to retain profits and enhance their operating strength.

Undistributed profits increased by xx compared with last year, indicating that the company increased a certain amount of surplus that year.

The proportion of undistributed profits in structural liabilities has also increased compared with last year, indicating that the company's ability to raise funds and cope with risks has improved compared with last year.

In general, corporate long-term and short-term financing activities have weakened compared with last year.

Enterprises mainly use owners’ equity funds to carry out operating activities, and the cost of capital is relatively low.

(2) Profit and profit distribution statement

The main financial data and indicators are as follows:

Current period data

Previous period data

Main business income

Main business costs

Operating expenses

Main business profits

Other business profits

Administrative expenses

Financial expenses

Operating profit

Net non-operating income and expenses

Total profit

Income tax

Net profit

Gross profit margin ()

Net profit margin ()

Cost profit margin ()

Net income operating index

1.

Profit analysis

(1) Profit composition

The company achieved a total profit of xx million yuan in this period.

Among them, the operating profit is xx million yuan, accounting for xx of the total profit; the net non-operating income and expenditure is xx million yuan, accounting for the total profit xx.

(2) Profit growth

The company achieved a total profit of xx million yuan in this period, an increase of xx compared with the same period last year.