林业行业上市公司的财务指标对比与分析

Comparative Analysis of Financial Statements of Listed Companies in the Forest Industry

以永安林业、吉林森工、景谷林业三家林业行业上市公司为例,分析三家公司主营业务方面的区别,通过计算2016—2019年度各项财务指标,从盈利能力、流动性、资本运营、成长能力、经营回报率、杠杆比率六个方面并结合杜邦财务分析体系对比分析三家公司的运营状况。研究发现:永安林业近几年的发展出现滞后甚至倒退的趋势,吉林森工整体趋于稳定,而景谷林业发展势头迅猛,整体来说林业行业还是有十分大的发展空间。

Take the three listed forestry companies of Yongan Forestry, Jilin Forestry, and Jinggu Forestry as examples, this paper analyzed the differences in the main business of the three companies, and calculated various financial indicators for 2016-2019 from profitability, liquidity, capital operation and growth, operating rate of return and leverage ratio. It found that the development of Yongan Forestry in recent years has been lagging or even regressing. Jilin Forestry Industry has tended to stabilize as a whole, while Jinggu Forestry was developing rapidly, and overall, the forestry industry still had a lot of room for development.