phân tích tài chính doanh nghiệp qua bảng cân đối kế toán

Phân tích ba CTCP Bibica kì 31/12/2008-31/12/2009

LÊ THỊ HÀ TIÊN-1001036215-K49C-A9 1

PHÂN TÍCH BI K TOÁN VÀ BNG BÁO CÁO KT QU HONG KINH
DOANH TRONG KÌ CA CÔNG TY C PHN BIBICA ( 31/12/2008-31/12/2009)
I. PHÂN TÍCH BI K TOÁN
1. S bing và kt cu tài sn
a. S bing
Mã


31/12/2009
31/12/2008


100
   

341,515,700,876
402,269,093,607
-60,753,392,731
-15.1






110
    


204,756,220,545
30,533,213,380
174,223,007,165
570.6
111

12,756,220,545
30,533,213,380
-17,776,992,835
-58.22






120
    

5,000,000,000
196,055,000,000
-191,055,000,000
-97.45
121

5,000,000,000
196,055,000,000
-191,055,000,000
-97.45

130


43,236,261,723
80,917,979,475
-37,681,717,752
-46.57
131

32,991,133,877
33,028,740,600
-37,606,723
-0.114
132
   
bán
5,360,517,843
40,659,113,409
-35,298,595,566
-86.82
135
   
khác
5.316,011,913

7,683,887,395
-2,367,875,482
-30.82
139


-431,401,910
-453,761,929
22,360,019
-4.928






140

70,835,265,816
86,639,874,166
-15,804,608,350
-18.24
141

72,217,736,499
86,639,874,166
-14,422,137,667
-16.65
142
   


-1,382,470,683
0
-1,382,470,683

150
    
khác
17,687,952,792
8,123,026,586
9,564,926,206
117.75
151
  

1,038,462,369
1,080,100,379
-41,638,010
-3.855
152
  

7,544,602,320
3,262,181,143
4,282,421,177
131.27
154
    

875,758,606

3,045,114,128
-2,169,355,522
-71.24
158

8,229,129,497
735,630,936
7,493,498,561
1018.6






200
   

395,293,498,110
203,898,542,811
191,394,955,299
93.868






220


366,590,815,113
173,675,668,764
192,915,146,349
111.08
221

hình
166,013,429,442
139,456,865,452
26,556,563,990
19.043
Phân tích ba CTCP Bibica kì 31/12/2008-31/12/2009

LÊ THỊ HÀ TIÊN-1001036215-K49C-A9 2

222
Nguyên giá
315,204,470,260
269,806,513,479
45,397,956,781
16.826
223

-149,191,040,818
-130,349,648,027
-18,841,392,791
14.455
227
     
hình

1,944,205,019
2,316,713,715
-372,508,696
-16.08
228
-Nguyên giá
3,042,539,152
2,922,764,328
119,774,824
4.098
229
-
-1,098,334,133
-606,050,613
-492,283,520
81.228
230


198,633,180,652
31,902,089,597
166,731,091,055
522.63




0

250

    

14,161,955,163
18,207,958,400
-4,046,003,237
-22.22
252
    

2,774,805,000
2,774,805,000
0
0
258

25,990,583,763
40,132,797,513
-14,142,213,750
-35.24
259
   
    

-14,603,433,600
-24,699,644,113
10,096,210,513
-40.88

260
    
khác
14,540,727,834
12,014,915,647
2,525,812,187
21.022
261
    

14,540,727,834
12,014,915,647
2,525,812,187
21.022






270


736,809,198,986
606,167,636,418
130,641,562,568
21.552


 
                  
(97.45%)  (86.82%).
 
   
  
 S
công ty liên doanh,  
%.
 

b. 




TSNH
66.37
46.35
TSDH
33.63
53.65


100
100

                
-->53.65%).
2. 
a. 
Phân tích ba CTCP Bibica kì 31/12/2008-31/12/2009

LÊ THỊ HÀ TIÊN-1001036215-K49C-A9 3





31/12/2009
31/12/2008


300
A - 
213,556,430,725
111,738,289,876
101,818,140,849
91.122


157,211,102,969
101,122,358,030
56,088,744,939
55.466


43,658,720,078
16,974,584,354
26,684,135,724
157.2


75,147,492,654
57,437,412,268
17,710,080,386
30.834

    

3,413,381,311
4,137,188,167
-723,806,856
-17.5

    

4,569,796,010

7,630,195,818
-3,060,399,808
-40.11

    

1,265,608,831
690,714,668
574,894,163
83.232


23,357,036,009
11,409,880,180
11,947,155,829
104.71

   
   
khác
5,799,068,076
2,842,382,575
2,956,685,501
104.02


56,345,327,756
10,615,931,846
45,729,395,910
430.76


1,487,536,000
1,547,536,000
-60,000,000
-3.877


53,999,998,016
8,210,602,106
45,789,395,910
557.69

    

857,793,740
857,793,740
0
0

B-   

523,252,768,261
494,429,346,542
28,823,421,719
5.8296








521,579,075,484
491,682,668,359
29,896,407,125
6.0804



154,207,820,000
154,207,820,000
0
0

2.    


302,726,583,351
302,726,583,351
0
0

    

-713,800,503
0
-713,800,503


    

14,018,170,003
10,587,588,608
3,430,581,395
32.402

    
chính
4,291,431,382
3,291,431,382
1,000,000,000
30.382

   

47,048,871,251
20,869,245,018

26,179,626,233
125.45









1,673,692,777
2,746,678,183
-1,072,985,406
-39.06

   

1,673,692,777
2,746,678,183
-1,072,985,406
-39.06




0


 


736,809,198,986
606,167,636,418
130,641,562,568
21.552
Phân tích ba CTCP Bibica kì 31/12/2008-31/12/2009

LÊ THỊ HÀ TIÊN-1001036215-K49C-A9 4



 
 

 
 
b. 





18.43
28.98
VCSH
81.57
71.02

100
100



.
c. 
  


%
 


%

17,776,992,835
4.09
    

22,360,019
0.01

191,055,000,000
43.99
   

192,000,000,000
44.21

37,606,723
0.01
    

khác
4,282,421,177
0.99

35,298,595,566
8.13

7,493,498,561
1.73

2,367,875,482
0.55
5. Nguyên giá

45,397,956,781
10.45

14,422,137,667
3.32
6. Nguyên giá

119,774,824
0.03

1,382,470,683
0.32


166,731,091,055
38.39


41,638,010
0.01
    

10,096,210,513
2.32
      
thu N N
2,169,355,522
0.50


2,525,812,187
0.58

18,841,392,791
4.34
   

723,806,856
0.17

45,789,395,910
10.54
  

3,060,399,808
0.70


14,142,213,750
3.26
    
khác
60,000,000
0.01

492,283,520
0.11
     

713,800,503
0.16

26,684,135,724
6.14
   

1,072,985,406
0.25

574,894,163
0.13




17,710,080,386
4.08

Phân tích ba CTCP Bibica kì 31/12/2008-31/12/2009

LÊ THỊ HÀ TIÊN-1001036215-K49C-A9 5


11,947,155,829
2.75



     

2,956,685,501
0.68




3,430,581,395
0.79




1,000,000,000
0.23


26,179,626,233
6.03




434,300,117,690
100

434,300,117,690
100

 

 

 

 

kinh doanh.
II. PHÂN TÍCH BÁO CÁO KQKD








2009
2008


1

cung 
631,961,946,517
545,207,629,935
86,754,316,582
15.912
2
   
doanh thu
5,007,793,443
788,354,284
4,219,439,159
535.22
10
   


626,954,153,074
544,419,275,651
82,534,877,423
15.16
11

441,049,041,712

420,513,522,279
20,535,519,433
4.8834
20

    

185,905,111,362
123,905,753,372
61,999,357,990
50.038
21
   

26,955,623,935
31,516,539,869
-4,560,915,934
-14.47
22

7,279,245,427
32,508,511,144
-25,229,265,717
-77.61
23

1,804,112,828
7,215,428,664
-5,411,315,836
-75

24

109,305,695,606
76,054,625,460
33,251,070,146
43.72
25


32,797,558,743
28,102,098,904
4,695,459,839
16.709
30
   

63,478,235,521
18757057733
44,721,177,788
238.42
31

3,340,508,232
3,721,494,167
-380,985,935
-10.24
32

2,517,728,700
553,188,646

1,964,540,054
355.13
40

822,779,532
3,168,305,521
-2,345,525,989
-74.03
50


64,301,015,053
21,925,363,254
42,375,651,799
193.27
51
   

7,008,488,025
1,073,999,859
5,934,488,166
552.56
Phân tích ba CTCP Bibica kì 31/12/2008-31/12/2009

LÊ THỊ HÀ TIÊN-1001036215-K49C-A9 6

60
   
TNDN
57,292,527,028

20,851,363,395
36,441,163,633
174.77
62


57,292,527,028
20,851,363,395
36,441,163,633
174.77
70
    

3,715
1,461
2,254
154.28


 D
 L154.28%.
 u gi 
 Li nhun khác gim gim 74.03%
III. 
1. Ch tiêu tr n ngn hn
a. H si




















5.42




















3.45
 K, tuy nhiên 

b. 


=
















=0.3



=
















=1.3
K, 
 y công
, 
: h s  gim 
, h s này , 
 tm kt lun 
2. Các ch tiêu tr n dài hn
a. H s n
 
  


 
 
  

 
H s n y doanh nghing s dng các kho tài tr cho
p.
b. H s n dài hn
 


0.02
 


0.097
Phân tích ba CTCP Bibica kì 31/12/2008-31/12/2009

LÊ THỊ HÀ TIÊN-1001036215-K49C-A9 7

H s n dài hn ánh doanh nghi s dng nhiu khon vay dài h 
vào sn xut và hong tài chính.
3. Các ch tiêu hiu qu
a. 



   




 



   



 
->0.89.
b. 






 


 






 



 







 






 


c. 




  
 





   
 







 






 


d. 



  


 

 





 



   


 

 




 
Phân tích ba CTCP Bibica kì 31/12/2008-31/12/2009

LÊ THỊ HÀ TIÊN-1001036215-K49C-A9 8

->1.66.
:
, , 
i có th là 
 
, c
3. 
a. 








 





 








 





 
 - >0.087

b. 










  
 











  
 
->0.109.

--


4. KT LUN
 m mnh.
 S nh cn là s a li nhun gn g
vn trên c phin gu này là kt qu ca vi
nhm m rng quy mô sn xung hong bán hàng , m rng qui mô sn xut.
 Vic qun lý hàng tn kho ngày càng hiu qu ng t ng có hiu qu.
 Kh m bo, và phn l
 Các t s sinh lng t u qu.
 m yu.
 TSNH gim trong khi các khop s gp ri ro khi thanh toán n ngn hn.