苏宁电器获利能力分析.doc

文档介绍：苏宁电器获利能力分析获利能力是指:企业获取利润的能力,也称为企业的资金或资本增值能力,通常表现为一定时期内企业收益数额的多少及其水平的高低。关系投资者的回报,是债权人收回债权的根本保障,是企业至关重要的能力。销售毛利率=销售毛利/销售收入净额X100%2013年度:16,013,168,000+105,292,229,000=%年度:17472,515,000+98,357,161,000=%年度:17,783,924,000+93,888,580,000=%销售净利率二净利润/销售收入净额X100%年度:371,770,000+105,292,229,000=%年度:2,676,119,000+98,357,161,000=%年度:4,820,594,000+93,888,580,000=%成本费用利润率=利润总额/成本费用总额x100%年度:144,386,000+104,824,439,000=%年度:3,241,598,000+95,045,694,000=%年度:6,473,226,000+87,560,639,000=%资产报酬率二净利润/总资产平均额X100%年度:371,770,000+(82,251,761,000+76,161,501,000)x2=%年度:2,676,119,000:(76,161,501,000+59,786,473,000)x2=%年度:4,820,594,000+(59,786,473,000+43,907,382,000)x2=%所有者权益报酬率二净利润/平均所有者权益X100%年度:371,770,000+(28,369,258,000+28,459,130,000)x2=%年度:2,676,119,000+(28,459,130,000+22,328,334,000)x2=%2011年度:4,820,594,000+(22,328,334,000+18,338,189,000)x2=%资本增值保值率二期末所有者权益/期初所有者权益年度:28,369,258,000+28,459,130,00