东旭蓝天2019年三季度财务分析结论报告
东旭光电2020年三季度财务状况报告
项目名称 流动资产
应收账款 预付款项 货币资金
流动资产构成表(万元)
2018年三季度 数值 百分比(%)
2019年三季度 数值 百分比(%)
2020年三季度 数值 百分比(%)
4,375,161.8 8
100.00 4,448,891.4
100.00 3,569,318.3 8
100.00
0 397,769.89
8.08
13.13 915,655.44
7.03 565,050.83
6.84
13.96
8.61 7.45
内部资料，妥善保管
第 1 页 共 10 页
495,664.76
488,919.65
2、流动资产构成特点
企业营业环节占用的资金数额较大，约占企业流动资产的34.98%，说 明市场销售情况的变化会对企业资产的质量和价值带来较大影响，要密切 关注企业产品的销售前景和增值能力。企业流动资产中被别人占用的、应 当收回的资产数额较大，约占企业流动资产的29%，应当加强应收款项管 理，关注应收款项的质量。
5
-6427.12 107,191.85
-5.66 394,948.54 287,756.69
509,087.81 481,003.41
- 57,290.89 31,792.64 -3.05 76,483.54 -7794.02
- 5,004.62 -9380.44
124.69 -9.25
-65.21
非流动资产
无形资产 其他非流动资产 开发支出 长期待摊费用
2,795,149.3 439,556.63
9
18.66 2,990,059.6 194,910.27
东旭B 2019 第三季度财报
Tunghsu Optoelectronic Technology Co., Ltd. The Third Quarterly Report 2019T unghsu Optoelectronic T echnology Co., Ltd.The Third Quarterly Report 2019October 2019I. Important NoticeThe Board of Directors ,Supervisory Committee, all directors, supervisors and senior executives of the Company hereby guarantees that there are no misstatement, misleading representation or important omissions in this report and shall assume joint and several liability for the authenticity, accuracy and completeness of the contents hereof.All of the directors presented the board meeting at which this Quarterly Report was examined.Mr. Wang Lipeng, Person in charge of the Company, Ms.Feng Qiuju , Person in charge of accounting works, Mr.Wang Cang , Chief of the accounting organ (chief of accounting ) hereby confirm the authenticity and completeness of the financial report enclosed in this report.II. Basic information about the companyI.Main financial data and financial indexIndicate by tick mark whether the Company needs to retroactively restate any of its accounting data.√Y es□NoReasons for retrospective restatements:Accounting policy changeThe Reason of the Change of the Accounting Policy and the Correction of the Accounting ErrorItems and amount of non-current gains and losses√ Applicable □ Not applicableIn RMBFor the Company’s non-recurring gain/loss items as defined in the Explanatory Announcement No.1 on information disclosure for Companies Offering their Securities to the Public-Non-recurring Gains and Losses and its non-recurring gain/loss items as illustrated in the Explanatory Announcement No.1 on information Disclosure for Companies offering their securities to the public-non-recurring Gains and losses which have been defined as recurring gains and losses, it is necessary to explain the reason.□ Applicable√ Not applicableNone of Non-recurring gain /loss items recognized as recurring gain /loss/items as defined by the information disclosure explanatory Announcement No.1- Non –recurring gain/loss in the report period.II.Total Shareholders and Shares Held by Top Ten Shareholders at the End of the Reporting Period1. About Total Common Shareholders, Total Preference Shareholders with the Voting Power Recovered and the Shares Held by Top Ten Common ShareholdersIn sharesWhether top ten common shareholders or top ten common shareholders with un-restrict shares held have a buy-back agreement dealing in reporting period.□ Y es √ NoThe top ten common shareholders or top ten common shareholders with un-restrict shares held of the Company have no buy –back agreement dealing in reporting period.2.Total number of preferred shareholders and shareholding of top 10 preferred shareholders by the end of the report period□ Applicable √Not applicableIII Significant EventsI. Major changes of main accounting statement items and financial indicators in the reporting period, as well as reasons for the changes√ Applicable □ Not applicableII. The progress of significant events and influence, as well as the analysis and explanation on resolving proposal.□ Applicable √ Not applicableProgress in the implementation of share repurchase□ Applicable √ Not applicableProgress in the implementation of the reduction of the repurchased shares by means of centralized bidding□ Applicable √ Not applicableIII. Commitments finished in implementation by the Company, shareholders, actual controller, acquirer, directors, supervisors, senior executives or other related parties in the reporting period and commitments unfinished in implementation at the end of the reporting period□ Applicable √Not applicableThe company has no commitments completed in period and those without completed till lend of the period from actual controller, shareholders, related parties, purchaser and companies.IV. Investment in securities√ Applicable □Not applicableIn RMBV. Entrusted Financial Management□ Applicable √Not applicableThere is no Entrusted Financial Management during the report period.VI. Investment in derivatives□ Applicable √Not applicableThere is no derivative investment during the report period.VII. The registration form of acceptance of investigation, communication and interview in the report period for future reference√ Applicable □Not applicableVIII. External guarantee get out of line□ Applicable √Not applicableThe Company has no external guarantee get out of the line in the PeriodIX. Controlling shareholder and its related parties occupying non-business capital of the listed company□ Applicable √Not applicableThere are no controlling shareholder and its related parties occupying non-business capital of the listed company in PeriodIV. Financial StatementI. Financial statement1. Consolidated balance sheetPrepared by：Tunghsu Optoelectronic Technology Co., Ltd.September 30,2019In RMBLegal representative ：Wang LipengPerson-in-charge of the accounting work：Feng QiujuPerson-in -charge of the accounting organ：Wang Cang2. Balance sheet of Parent CompanyIn RMB3.Consolidated Income statement of the Report periodIn RMBThe current business combination under common control, the net profits of the combined party before achieved ne t profit of RMB 0.00, last period the combined party realized RMB-9,555,668.76.Legal representative ：Wang LipengPerson-in-charge of the accounting work：Feng QiujuPerson-in -charge of the accounting organ：Wang Cang4.Income statement of the Parent Company of the Report periodIn RMB5. Consolidated Income statement between the beginning of the year and end of the report periodIn RMBThe current business combination under common control, the net profits of the combined party before achieved ne t profit of RMB 0.00, last period the combined party realized RMB-9,555,668.76.Legal representative ：Wang LipengPerson-in-charge of the accounting work：Feng QiujuPerson-in -charge of the accounting organ：Wang Cang6.Income Statement of the Parent Between the Beginning of the Year and End of the Report Period7. Consolidated Cash Flow Statement Between the Beginning of the Year and End of the Report PeriodIn RMB8. Cash Flow Statement of the Parent Between the Beginning of the Year and End of the Report PeriodIn RMBII Adjustments to the Financial Statements1. Adjustment of the relevant items of the financial statements at the current year beginning according to the new standards for financial instruments, the new standards for revenues and the new standards for lease implemented commencing from year 2019√ Applicable □ Not applicableConsolidated balance sheetIn RMBAdjustment statementAccording to the Accounting Standards for Business Enterprises No.22-Recognition and Measurement of Financial Instruments (CK [2017] No.7), the Accounting Standards for Business Enterprises No.23-Transfer of Financial Assets (CK [2017] No.8), the Accounting Standards for Business Enterprises No.24-Hedge Accounting (CK [2017] No.9), Accounting Standard for Business Enterprises No.37-Presentation of Financial Instruments (CK [2017] No.14) (hereinafter referred to as the new financial instruments standards) issued by the Ministry of Finance in 2017, in combination with the company's business mode of managing financial assets and the contractual cash flow characteristics of financial assets, the original available-for-sale financial assets are adjusted to be accounted for as financial assets measured at fair value with changes included in current profits and losses. Since the period is more than one year, it is listed as "other non-current financial assets" in the report.Parent Company Balance SheetIn RMBAdjustment statementAccording to the Accounting Standards for Business Enterprises No.22-Recognition and Measurement of Financial Instruments (CK [2017] No.7), the Accounting Standards for Business Enterprises No.23-Transfer of Financial Assets (CK [2017] No.8), the Accounting Standards for Business Enterprises No.24-Hedge Accounting (CK [2017] No.9), Accounting Standard for Business Enterprises No.37-Presentation of Financial Instruments (CK [2017] No.14) (hereinafter referred to as the new financial instruments standards) issued by the Ministry of Finance in 2017, in combination with the company's business mode of managing financial assets and the contractual cash flow characteristics of financial assets, the original available-for-sale financial assets are adjusted to be accounted for as financial assets measured at fair value with changes included in current profits and losses. Since the period is more than one year, it is listed as "other non-current financial assets" in the report.2. Note to the retroactive adjustment of the previous comparative data according to the new standards for financial instruments and the new standards for lease implemented commencing from year 2019√Applicable □Not applicableBeginning January 1, 2019, the company began to implement the new financial instrument guidelines, This accounting policy change does not involve retrospective adjustments in previous years, and does not affect the Company's 2018 annual financial indicators.III. Auditor’ reportIs the Third Quarterly Report be audited?□ Y es √NoThe Third Quarterly report is not audited.Tunghsu Optoelectronic Technology Co., Ltd.Board Chairman: Wang LipengIssue day approved by the Board of Directors：October 30,2019。
000040东旭蓝天2023年三季度财务风险分析详细报告
东旭蓝天2023年三季度风险分析详细报告一、负债规模测算1.短期资金需求该企业经营活动的短期资金需求为473,730.21万元，2023年三季度已经取得的短期带息负债为513,905.44万元。
2.长期资金需求该企业长期资金需求为131,941.65万元，2023年三季度已有长期带息负债为261,964.03万元。
3.总资金需求该企业的总资金需求为605,671.86万元。
4.短期负债规模根据企业当前的财务状况和盈利能力计算，企业有能力偿还的短期贷款规模为319,266.63万元，在持续经营一年之后，如果盈利能力不发生大的变化，企业有能力偿还的短期贷款规模是327,816.11万元，实际已经取得的短期带息负债为513,905.44万元。
5.长期负债规模按照企业当前的财务状况、盈利能力和发展速度，企业有能力在2年内偿还的贷款总规模为323,541.37万元，企业有能力在3年之内偿还的贷款总规模为325,678.74万元，在5年之内偿还的贷款总规模为329,953.48万元，当前实际的带息负债合计为775,869.48万元。
二、资金链监控1.会不会发生资金链断裂从当前盈利水平和财务状况来看，该企业不存在资金缺口。
该企业偿还全部有息负债大概需要81.04个分析期。
但负债率较高，不过在下降。
短期来看，资金链断裂的风险较小。
资金链断裂风险等级为6级。
2.是否存在长期性资金缺口该企业不存在长期性资金缺口，并且长期性融资活动为企业提供279,091.4万元的营运资金。
3.是否存在经营性资金缺口该企业经营活动存在资金缺口，资金缺口为113,790.56万元。
这部分资金缺口已被长期性融资活动所满足。
其中：应收股利减少108.81万元，应收账款减少73,985.46万元，预付款项减少2,215.32万元，存货减少583.03万元，其他流动资产减少4,301.13万元，共计减少81,193.75万元。
应付账款减少335,829.77万元，应付职工薪酬增加19.93万元，应交税费减少2,055.92万元，其他应付款减少6,477.54万元，应付利息减少12,517.67万元，一年内到期的非流动负债减少36,768.39万元，其他流动负债减少6,833.9万元，共计减少400,463.26万元。
000040东旭蓝天2023年三季度行业比较分析报告
东旭蓝天2023年三季度行业比较分析报告一、总评价得分49分，结论较差二、详细报告（一）盈利能力状况得分68分，结论一般东旭蓝天2023年三季度净资产收益率(%)为0.76%，低于行业平均值4.6%，高于行业较差值0.2%。
总资产报酬率(%)为1.03%，低于行业平均值3.5%，高于行业较差值0.1%。
销售(营业)利润率(%)为9.91%，高于行业良好值7.8%，低于行业最优值11.0%。
成本费用利润率(%)为7.9%，高于行业良好值5.8%，低于行业最优值8.4%。
资本收益率(%)为5.75%，低于行业平均值6.7%，高于行业较差值-0.7%。
盈利能力状况（二）营运能力状况得分19分，结论极差东旭蓝天2023年三季度总资产周转率(次)为0.06次，低于行业极差值0.1次。
应收账款周转率(次)为0.43次，低于行业极差值0.5次。
流动资产周转率(次)为0.12次，低于行业极差值0.2次。
资产现金回收率(%)为2.82%，低于行业平均值5.6%，高于行业较差值2.0%。
存货周转率(次)为10.64次，低于行业平均值13.0次，高于行业较差值7.2次。
营运能力状况（三）偿债能力状况得分66分，结论一般东旭蓝天2023年三季度资产负债率(%)为53.78%，优于行业平均值58.6%，劣于行业良好值53.6%。
已获利息倍数为1.75，低于行业平均值2.4，高于行业较差值1.5。
速动比率(%)为129.76%，高于行业优秀值79.5%。
现金流动负债比率(%)为1.9%，低于行业较差值4.1%，高于行业极差值-13.6%。
带息负债比率(%)为58.92%，优于行业平均值67.1%，劣于行业良好值57.7%。
偿债能力状况（四）发展能力状况得分44分，结论较差东旭蓝天2023年三季度销售(营业)增长率(%)为-63.53%，低于行业极差值-13.9%。
资本保值增值率(%)为99.12%，低于行业平均值103.9%，高于行业较差值96.7%。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
东旭蓝天2019年三季度财务分析综合报告东旭蓝天2019年三季度财务分析综合报告
一、实现利润分析
2019年三季度实现利润为负706.86万元，与2018年三季度的
1,221.28万元相比，2019年三季度出现亏损，亏损706.86万元。
企业亏损的主要原因是内部经营业务，应当加强经营业务的管理。
营业收入大幅度下降，企业出现经营亏损，企业经营形势恶化，应迅速调整经营战略。
二、成本费用分析
2019年三季度营业成本为95,684.94万元，与2018年三季度的143,069.29万元相比有较大幅度下降，下降33.12%。
2019年三季度销售费用为707.39万元，与2018年三季度的451.96万元相比有较大增长，增长56.52%。
2019年三季度尽管企业销售费用有较大幅度增长，但营业收入却出现了较大幅度的下降，企业市场销售活动开展得很不理想，应当采取果断措施，调整产品结构、销售战略或销售队伍。
2019年三季度管理费用为5,906.92万元，与2018年三季度的8,101.87万元相比有较大幅度下降，下降27.09%。
2019年三季度管理费用占营业收入的比例为5.11%，与2018年三季度的4.69%相比变化不大。
经营业务的盈利水平大幅度下降，管理费用控制有效,但经营形势迅速恶化。
2019年三季度财务费用为13,449.73万元，与2018年三季度的14,071.84万元相比有所下降，下降4.42%。
三、资产结构分析
与2018年三季度相比，2019年三季度存货占营业收入的比例出现不合理增长。
预付货款增长过快。
从流动资产与收入变化情况来看，流动资产增长的同时收入却在下降，资产的盈利能力明显下降，与2018年三季度相比，资产结构趋于恶化。
四、偿债能力分析
从支付能力来看，东旭蓝天2019年三季度是有现金支付能力的。
企业净利润为负，负债经营是否可行，取决于能否扭亏为盈。
内部资料，妥善保管第1 页共3 页。