兴隆公司的偿债能力分析
会计年度 | 2010.12.31 | 2011.12.31 | 2012.12.31 | 2013.12.31 | 2014.12.31 |
货币资金 | 3,443,927.66 | 3,423,666.68 | 9,207,853.31 | 10,673,467.86 | 6,739,345.85 |
应收票据 | 100.00 | -- | -- | -- | -- |
应收账款 | 95,796.09 | 86,739.06 | 127,642.35 | 137,184.86 | 136,077.62 |
预付款项 | 771,549.61 | 1,617,233.59 | 2,991,463.80 | 3,019,019.34 | 896,112.50 |
其他应收款 | 558,206.57 | 1,246,968.49 | 1,135,275.41 | 2,361,092.74 | 3,205,180.72 |
应收利息 | 422.00 | 549.40 | 2,002.78 | 617.36 | 1,330.97 |
存货 | 3,240,275.83 | 4,881,132.19 | 6,364,346.90 | 7,194,129.34 | 6,991,360.36 |
其他流动资产 | 85,375.95 | 59,327.14 | 104,429.72 | 95,896.79 | 1,358,941.05 |
流动资产合计 | 8,195,653.71 | 11,315,616.55 | 19,933,014.27 | 23,481,408.30 | 19,328,349.07 |
长期应收款 | -- | -- | -- | -- | 484,000.00 |
长期股权投资 | -- | -- | -- | 224,000.00 | 6,824,000.00 |
固定资产 | 2,851,164.16 | 3,011,886.95 | 3,027,133.14 | 3,396,909.99 | 3,880,740.12 |
在建工程 | -- | 256,652.30 | 533,042.51 | 1,007,248.81 | 863,997.67 |
无形资产 | 21,996.24 | 20,005.77 | 289,007.54 | 290,362.74 | 308,289.27 |
开发支出 | -- | -- | -- | -- | -- |
商誉 | 272,796.27 | 100,517.07 | 100,517.07 | -- | -- |
长期待摊费用 | 2,413,571.88 | 2,943,967.93 | 3,855,090.69 | 4,883,923.99 | 4,716,273.74 |
递延所得税资产 | 170,331.75 | 346,117.22 | 436,144.85 | 687,373.88 | 536,080.44 |
其他非流动资产 | -- | -- | -- | -- | 980,232.00 |
非流动资产合计 | 5,729,860.31 | 6,679,147.24 | 8,240,935.80 | 10,489,819.42 | 18,593,613.23 |
资产总计 | 13,925,514.02 | 17,994,763.79 | 28,173,950.06 | 33,971,227.71 | 37,921,962.31 |
短期借款 | 31,084.37 | -- | -- | -- | -- |
应付票据 | 44,584.50 | 37,500.00 | 28,000.00 | -- | -- |
应付账款 | 3,522,287.04 | 4,710,079.90 | 6,101,557.06 | 7,184,149.02 | 8,499,855.09 |
预收款项 | 3,975,651.20 | 6,387,644.86 | 9,066,306.42 | 11,485,304.94 | 12,702,115.33 |
应付职工薪酬 | 21,774.51 | 18,728.58 | 50,362.44 | 60,695.20 | 108,963.92 |
应交税费 | -63,359.77 | 299,028.37 | 314,629.27 | -121,566.88 | 224,564.67 |
其他应付款 | 1,077,927.80 | 561,770.62 | 787,948.56 | 1,432,817.89 | 5,539,026.04 |
其他流动负债 | 139,882.95 | 264,688.27 | 243,796.26 | 794,087.66 | 760,947.56 |
流动负债合计 | 8,749,832.59 | 12,279,440.61 | 16,592,600.01 | 20,835,487.82 | 27,835,472.62 |
预计负债 | -- | -- | -- | 20,000.00 | 31,250.00 |
非流动负债合计 | -- | -- | -- | 20,000.00 | 31,250.00 |
负债合计 | 8,749,832.59 | 12,279,440.61 | 16,592,600.01 | 20,855,487.82 | 27,866,722.62 |
实收资本(或股本) | 1,068,800.00 | 1,603,200.00 | 3,570,665.17 | 5,415,019.75 | 5,415,019.75 |
资本公积 | 2,754,083.52 | 2,219,683.52 | 4,896,112.01 | 3,367,275.89 | 3,226,714.49 |
盈余公积 | 192,685.12 | 266,581.24 | 429,135.99 | 632,169.10 | 632,169.10 |
未分配利润 | 954,608.50 | 1,545,818.10 | 2,684,728.08 | 3,786,260.64 | 1,098,578.37 |
少数股东权益 | 205,504.29 | 80,040.32 | 708.80 | -84,985.50 | -317,242.02 |
归属母公司所有者权益 | 4,970,177.14 | 5,635,282.86 | 11,580,641.26 | 13,200,725.39 | 10,372,481.71 |
所有者权益合计 | 5,175,681.43 | 5,715,323.18 | 11,581,350.06 | 13,115,739.89 | 10,055,239.69 |