基于财务角度对东阿阿胶的价值分析

Value Analysis of Dong-E Donkey-Hide Gelatin from the Financial Perspective

东阿阿胶中医药行业作为医药行业的子行业,除了医药行业的绝大部分特点,凭借其独特的传统底蕴也使其在保健领域中更受欢迎。通过采用趋势、比率和因素分析方法对山东东阿阿胶股份有限公司近三年财务报表及相关财务数据的财务分析及产业竞争力的研究,得出以下综合评价:东阿阿胶本身产品所具有的稀缺性和公司对资源的垄断以及其技术的独有性,成长水平良好,各项增长率指标均保持稳定,公司处在一个稳定增长的成长道路上,营业利润率增长率不断提高,不断提高产品附加值和产品价格,其营业利润率已逐步实现高速增长,是一个值得长期投资的公司。

Dong-E donkey-hide gelatin, a traditional Chinese medicine, subordinate to the pharmaceutical industry, which is a very popular health care product thanks to its medical characteristics and its traditional culture connotation. By using an analytical method in terms of trend, ratio and factor, the author analyzes the recent three-year financial statements and data of Dong-E Donkey-Hide Gelatin Company and its industrial competitiveness and concludes that due to the rareness of the product, the company＇s monopoly of resources and the unique processing technique, the company grows well with a stable growth rate index. It is a company worthy of long-term investment as its operating profit ratio is increasing in rapid speed and the added-value and the price of the product are rising as well.