Detailed analysis of the financial statements of AVIC Heavy Machinery in the past three years

Mondo Workplace Updated on 2024-02-01

AVIC Heavy Machinery Co., Ltd. is a high-tech enterprise mainly engaged in the fields of aero engines, major equipment and metallurgical ferroalloys. According to the financial data of the last three years, it can be seen that the company's performance fluctuates greatly, but the overall trend is gradually improving.

First of all, in terms of net profit, the company achieved 60.9 billion and 9The net profit of 1.6 billion yuan increased by 56 percent over the previous year45% and 3082%。This shows that the company's profitability is constantly improving, and the operating efficiency is gradually improving. However, in the first quarter of 2023, the company's net profit declined, which may be due to increased competition in the market, among other reasons.

Secondly, from the perspective of total operating income, the company has maintained a good growth trend in the past three years. From 2019 to 2021, the total operating income was 652.2 billion, 771.8 billion and 105700 million, showing a rising trend year by year. This may be due to the company's continued technological innovation and product upgrades, which have led to increased sales.

In terms of profitability, earnings per share and net assets per share also improved. Basic earnings per share for 2022 and 2023 are 0., respectively62 yuan and 07 yuan, compared with 0. in 201921 yuan has a significant increase. Net assets per share also improved from 302 yuan increased to 3. in 202303 yuan. This shows that the quality of the company's earnings is gradually improving.

However, it should be noted that the company's sales net profit margin and sales gross margin have been low in recent years, indicating that the company's profitability needs to be further improved. At the same time, the debt-to-asset ratio is also high, indicating that the company's debt level is relatively high. This may put some pressure on the company's operational stability and risk tolerance.

In addition, the company's business cycle, inventory turnover days and accounts receivable turnover days indicate that the company's operating efficiency needs to be improved, especially the accounts receivable turnover days are increasing year by year. The company needs to strengthen the management of the first chain and the ability of capital turnover to improve the efficiency of capital utilization.

To sum up, AVIC Heavy Machinery Co., Ltd.'s operation in the past three years has shown a good trend as a whole, with net profit and total operating income gradually increasing, and profitability improving. However, at the same time, there are certain problems and challenges, including net profit margin on sales, asset-liability ratio, operating efficiency, etc. In order to achieve sustainable development, the company should strengthen financial management, improve profitability and operational efficiency, and achieve more stable and sustainable development.

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