浙江苏泊尔股份有限公司财务指标分析报告日期盈利能力总资产净利润率=净利润/平均所有者权益*100%投入资本回报率ROIC成本费用利润率=利润总额/成本费用总额*100%营业利润率=营业利润 /营业收入*100%主营业务成本率销售净利率总资产报酬率=息税前利润总额/ 资产平均总额*100%销售毛利率三项费用比重营业费用率管理费用率财务费用率非主营比重营业利润比重每股息税折旧摊销前利润每股息税前利润EBITEBITDA/主营业务收入资产负债率=负债总额/资产总额营运能力营业周期存货周转天数应收账款周转天数流动资产周转天数总资产周转天数存货周转率=营业成本/存货平均余额应收账款周转率=营业收入/应收账款平均余额流动资产周转率=营业收入/流动资产平均占用额固定资产周转率=营业收入/固定资产平均净值总资产周转率=营业收入/资产平均占用额净资产周转率股东权益周转率营运资金周转率存货同比增长率应收帐款同比增长率2010-9-302010-6-302010-3-318.203910.19889.181471.65246.966311.540128.347618.495414.59983.76950.1262.364499.63050.62948.6060.62948.793427.6258121.389374.558146.8312209.1175291.41164.82857.68721.72156.58451.23541.87841.87842.723971.338724.18875.46199.97228.974971.10696.79577.798628.893119.113115.43753.7211-0.04543.315499.51120.44985.90590.38769.845324.8004165.1246106.978958.1456290.877414.23533.36516.19141.23764.58580.86911.25481.25481.8156101.503127.21133.148111.218510.097470.46667.50644.504729.533418.476315.41043.1048-0.03895.2858100.86620.29723.39090.29729.360426.4584286.4449182.8967103.5483574.1351796.91551.96833.47660.6272.46080.45170.66340.66340.940788.975138.4192偿债及资本结构流动比率=流动资产/流动负债速动比率=速动资产/流动负债现金比率=（货币资金+交易性金融资产)/流动负债负债权益比率股东权益比率股东权益对负债比率=负债总额/所有者权益权益乘数=资产总额/所有者权益长期债务与营运资金比率长期资本负债率=非流动负债/(非流动负债+所有者权益）利息支付倍数=息税前利润/利息费用股东权益与固定资产比率固定资产对长期负债比率有形资产负债率=负债总额/有形资产总额清算价值比率债务保障率现金流量比率每股有形资产净值每股营运资金债务总额/EBITDA2.59541.81890.782142.388565.1727235.91281.52050.02340.010369.77732.84431.93620.790336.668667.634272.71311.44380.02760.0126-186.65082.74362.00950.968139.904966.3037250.59611.46850.010.0046-240.6729352.0705407423.29543.5565356.9427-4.8096-4.81047.22973.531681.5325357.1426346.3003177134.1239154605.960546.034343.29878.19328.19635.93292.7561274.580140.0259380.3441-16.5762-16.58465.40752.6207316.0678
