以下是优秀的股票:

 西山煤电[000983] 财务分析  :【1.财务指标】
【历年简要财务指标】
┌─────────┬─────┬─────┬─────┬─────┐
｜每股指标(单位)    ｜2008-03-31｜2007-12-31｜2007-09-30｜2007-06-30｜
├─────────┼─────┼─────┼─────┼─────┤
｜每股收益(元)      ｜0.3900    ｜0.8680    ｜0.6690    ｜0.4900    ｜
｜每股收益扣除(元)  ｜0.3900    ｜0.8750    ｜0.6720    ｜0.4900    ｜
｜每股净资产(元)    ｜5.2600    ｜4.8690    ｜4.5400    ｜4.3600    ｜
｜调整后每          ｜          ｜          ｜          ｜          ｜
｜股净资产(元)      ｜-         ｜-         ｜-         ｜-         ｜
｜净资产收益率(%)   ｜7.4600    ｜17.8200   ｜14.7400   ｜11.1800   ｜
｜每股资本公积金(元)｜1.3855    ｜1.3855    ｜1.2570    ｜1.2570    ｜
｜每股未分配利润(元)｜2.3780    ｜1.9858    ｜1.8666    ｜1.6847    ｜
｜主营业务收入(万元)｜231624.21 ｜780282.69 ｜570488.12 ｜369389.75 ｜
｜主营业务利润(万元)｜-         ｜-         ｜-         ｜-         ｜
｜投资收益(万元)    ｜-         ｜1401.32   ｜-         ｜-         ｜
｜净利润(万元)      ｜47544.10  ｜105146.49 ｜81084.40  ｜59037.69  ｜
└─────────┴─────┴─────┴─────┴─────┘

┌─────────┬─────┬─────┬─────┬─────┐
｜每股指标(单位)    ｜2007-03-31｜2006-12-31｜2006-09-30｜2006-06-30｜
├─────────┼─────┼─────┼─────┼─────┤
｜每股收益(元)      ｜0.2300    ｜0.8000    ｜0.6300    ｜0.4200    ｜
｜每股收益扣除(元)  ｜0.2300    ｜0.7960    ｜0.6300    ｜0.4200    ｜
｜每股净资产(元)    ｜4.1000    ｜4.2720    ｜4.0300    ｜3.8300    ｜
｜调整后每          ｜          ｜          ｜          ｜          ｜
｜股净资产(元)      ｜-         ｜-         ｜4.0000    ｜3.8000    ｜
｜净资产收益率(%)   ｜5.6300    ｜18.6200   ｜15.6100   ｜11.0400   ｜
｜每股资本公积金(元)｜1.2570    ｜1.2570    ｜1.2133    ｜1.2133    ｜
｜每股未分配利润(元)｜1.4284    ｜1.6029    ｜1.4877    ｜1.2803    ｜
｜主营业务收入(万元)｜169057.88 ｜697738.34 ｜491472.43 ｜319308.71 ｜
｜主营业务利润(万元)｜-         ｜-         ｜-         ｜-         ｜
｜投资收益(万元)    ｜-         ｜586.09    ｜94.81     ｜94.81     ｜
｜净利润(万元)      ｜27985.02  ｜96432.68  ｜76348.62  ｜51204.36  ｜
└─────────┴─────┴─────┴─────┴─────┘

【每股指标】
┌─────────┬─────┬─────┬─────┬─────┐
｜财务指标(单位)    ｜2008-03-31｜2007-12-31｜2006-12-31｜2005-12-31｜
├─────────┼─────┼─────┼─────┼─────┤
｜审计意见          ｜          ｜标准无保留｜标准无保留｜标准无保留｜
｜                  ｜          ｜意见      ｜意见      ｜意见      ｜
｜每股收益(元)      ｜0.3900    ｜0.8680    ｜0.8000    ｜0.8000    ｜
｜每股收益扣除(元)  ｜0.3900    ｜0.8750    ｜0.7960    ｜0.8100    ｜
｜每股净资产(元)    ｜5.2600    ｜4.8690    ｜4.2720    ｜3.8000    ｜
｜每股资本公积金(元)｜1.3855    ｜1.3855    ｜1.2570    ｜1.2133    ｜
｜每股未分配利润(元)｜2.3780    ｜1.9858    ｜1.6029    ｜1.2578    ｜
｜每股经营活动      ｜          ｜          ｜          ｜          ｜
｜现金流量(元)      ｜0.5942    ｜1.7184    ｜0.8424    ｜1.0204    ｜
｜每股现金流量(元)  ｜0.4102    ｜0.7506    ｜-0.3445   ｜-0.1435   ｜
└─────────┴─────┴─────┴─────┴─────┘

【利润构成与盈利能力】
┌─────────┬─────┬─────┬─────┬─────┐
｜财务指标(单位)    ｜2008-03-31｜2007-12-31｜2006-12-31｜2005-12-31｜
├─────────┼─────┼─────┼─────┼─────┤
｜主营业务收入(万元)｜231624.21 ｜780282.69 ｜697738.34 ｜561708.14 ｜
｜主营业务利润(万元)｜-         ｜-         ｜-         ｜212742.13 ｜
｜经营费用(万元)    ｜5765.23   ｜45790.01  ｜43121.94  ｜20579.50  ｜
｜管理费用(万元)    ｜17861.73  ｜91839.23  ｜63441.84  ｜50777.75  ｜
｜财务费用(万元)    ｜2620.49   ｜11387.12  ｜10459.56  ｜1610.74   ｜
｜三项费用增长率(%) ｜8.86      ｜27.33     ｜60.37     ｜48.29     ｜
｜营业利润(万元)    ｜64035.09  ｜159811.04 ｜143611.59 ｜141989.57 ｜
｜投资收益(万元)    ｜-         ｜1401.32   ｜586.09    ｜791.61    ｜
｜补贴收入(万元)    ｜-         ｜-         ｜-         ｜168.19    ｜
｜营业外收支        ｜          ｜          ｜          ｜          ｜
｜净额(万元)        ｜-210.50   ｜-1247.07  ｜-322.28   ｜-669.70   ｜
｜利润总额(万元)    ｜63824.59  ｜158563.96 ｜143289.31 ｜142279.67 ｜
｜所得税(万元)      ｜15609.74  ｜49223.83  ｜42311.17  ｜45544.10  ｜
｜净利润(万元)      ｜47544.10  ｜105146.49 ｜96432.68  ｜97489.32  ｜
｜销售毛利率(%)     ｜40.13     ｜40.57     ｜38.44     ｜38.83     ｜
｜主营业务利润率(%) ｜-         ｜-         ｜-         ｜37.87     ｜
｜净资产收益率(%)   ｜7.46      ｜17.82     ｜18.62     ｜21.14     ｜
└─────────┴─────┴─────┴─────┴─────┘

【经营与发展能力】
┌─────────┬─────┬─────┬─────┬─────┐
｜财务指标(单位)    ｜2008-03-31｜2007-12-31｜2006-12-31｜2005-12-31｜
├─────────┼─────┼─────┼─────┼─────┤
｜存货周转率(%)     ｜3.81      ｜14.55     ｜14.23     ｜11.14     ｜
｜应收账款周转率(%) ｜5.29      ｜22.21     ｜20.99     ｜19.66     ｜
｜总资产周转率(%)   ｜0.19      ｜0.70      ｜0.70      ｜0.66      ｜
｜主营业务收        ｜          ｜          ｜          ｜          ｜
｜入增长率(%)       ｜37.01     ｜11.83     ｜24.22     ｜49.40     ｜
｜营业利润增长率(%) ｜43.49     ｜11.28     ｜1.14      ｜55.91     ｜
｜税后利润增长率(%) ｜69.89     ｜9.04      ｜-1.08     ｜54.15     ｜
｜净资产增长率(%)   ｜28.30     ｜13.95     ｜12.30     ｜20.10     ｜
｜总资产增长率(%)   ｜17.72     ｜11.94     ｜12.03     ｜20.83     ｜
└─────────┴─────┴─────┴─────┴─────┘

【资产与负债】
┌────────┬─────┬─────┬─────┬─────┐
｜每股指标(单位)  ｜2008-03-31｜2007-12-31｜2006-12-31｜2005-12-31｜
├────────┼─────┼─────┼─────┼─────┤
｜资产总额(万元)  ｜1281636.81｜1173514.48｜1048372.92｜935783.25 ｜
｜负债总额(万元)  ｜575411.02 ｜533357.42 ｜498398.01 ｜447461.17 ｜
｜流动负债(万元)  ｜288959.47 ｜283567.76 ｜239766.11 ｜228150.00 ｜
｜长期负债(万元)  ｜-         ｜-         ｜-         ｜219311.16 ｜
｜货币资金(万元)  ｜261093.79 ｜211374.31 ｜120397.08 ｜162156.54 ｜
｜应收帐款(万元)  ｜53013.11  ｜34528.83  ｜35724.32  ｜30756.65  ｜
｜其他应收款(万元)｜10032.57  ｜5060.00   ｜8340.13   ｜9074.30   ｜
｜坏帐准备(万元)  ｜-         ｜-         ｜-         ｜-         ｜
｜股东权益(万元)  ｜637609.53 ｜590065.43 ｜517816.54 ｜461080.80 ｜
｜资产负债率(%)   ｜44.8965   ｜45.4495   ｜47.5401   ｜47.8167   ｜
｜股东权益比率(%) ｜49.7496   ｜50.2819   ｜49.3923   ｜49.2721   ｜
｜流动比率(%)     ｜1.8319    ｜1.5251    ｜1.6765    ｜1.5117    ｜
｜速动比率(%)     ｜1.7042    ｜1.3983    ｜1.5605    ｜1.3690    ｜
└────────┴─────┴─────┴─────┴─────┘

【现金流量】
┌────────┬─────┬─────┬─────┬─────┐
｜财务指标(单位)  ｜2008-03-31｜2007-12-31｜2006-12-31｜2005-12-31｜
├────────┼─────┼─────┼─────┼─────┤
｜销售商品收到    ｜          ｜          ｜          ｜          ｜
｜的现金(万元)    ｜223001.49 ｜793407.12 ｜644344.43 ｜684443.50 ｜
｜经营活动现金    ｜          ｜          ｜          ｜          ｜
｜净流量(万元)    ｜72029.11  ｜208278.88 ｜102103.83 ｜123682.83 ｜
｜现金净流量(万元)｜49719.48  ｜90977.23  ｜-41759.46 ｜-17397.75 ｜
｜经营活动现金净  ｜          ｜          ｜          ｜          ｜
｜流量增长率(%)   ｜360.60    ｜103.98    ｜-17.44    ｜60.78     ｜
｜销售商品收到现金｜          ｜          ｜          ｜          ｜
｜与主营收入比(%) ｜96.2773   ｜101.6820  ｜92.3476   ｜121.8504  ｜
｜经营活动现金流量｜          ｜          ｜          ｜          ｜
｜与净利润比(%)   ｜-         ｜-         ｜-         ｜126.8681  ｜
｜现金净流量与    ｜          ｜          ｜          ｜          ｜
｜净利润比(%)     ｜-         ｜-         ｜-         ｜-17.8458  ｜
｜投资活动的现    ｜          ｜          ｜          ｜          ｜
｜金净流量(万元)  ｜-44307.99 ｜-90300.27 ｜-96279.57 ｜-126518.04｜
｜筹资活动的现    ｜          ｜          ｜          ｜          ｜
｜金净流量(万元)  ｜21998.35  ｜-27001.38 ｜-47583.72 ｜-14562.53 ｜
└────────┴─────┴─────┴─────┴─────┘

【2.异动分析】
【异动财务指标】
┌──────────┬───────┬───────┬──────┐
｜财务指标(单位)      ｜2008-03-31    ｜2007-03-31    ｜变动幅度(%) ｜
├──────────┼───────┼───────┼──────┤
｜货币资金(万元)      ｜261093.79     ｜119251.50     ｜118.94      ｜
｜预付账款(万元)      ｜37657.19      ｜24084.91      ｜56.35       ｜
｜长期股权投资(万元)  ｜48478.86      ｜24834.32      ｜95.21       ｜
｜工程物资(万元)      ｜7.45          ｜20968.33      ｜-99.96      ｜
｜在建工程(万元)      ｜165782.34     ｜75696.87      ｜119.01      ｜
｜其他长期资产(万元)  ｜-             ｜5738.63       ｜-100.00     ｜
｜应付账款(万元)      ｜132836.20     ｜79836.50      ｜66.39       ｜
｜预收账款(万元)      ｜61961.05      ｜28509.52      ｜117.33      ｜
｜应付股利(万元)      ｜-             ｜48480.00      ｜-100.00     ｜
｜其他应付款(万元)    ｜14968.60      ｜64556.94      ｜-76.81      ｜
｜其他流动负债(万元)  ｜17614.55      ｜8957.53       ｜96.65       ｜
｜长期应付款(万元)    ｜25422.45      ｜11696.18      ｜117.36      ｜
｜少数股东权益(万元   ｜68616.25      ｜34088.12      ｜101.29      ｜
｜未分配利润(万元)    ｜288219.50     ｜173127.41     ｜66.48       ｜
｜净利润(万元)        ｜47544.10      ｜27985.02      ｜69.89       ｜
｜销售商品、提供劳    ｜              ｜              ｜            ｜
｜务收到的现金(万元)  ｜223001.49     ｜134585.48     ｜65.70       ｜
｜(经营)现金流入      ｜              ｜              ｜            ｜
｜小计(万元)          ｜227239.79     ｜137915.15     ｜64.77       ｜
｜购买商品、接受劳务  ｜              ｜              ｜            ｜
｜支付的现金(万元)    ｜54140.72      ｜34599.01      ｜56.48       ｜
｜支付的各项税费(万元)｜42230.61      ｜24509.31      ｜72.30       ｜
｜经营活动产生的现金  ｜              ｜              ｜            ｜
｜现金流量净额(万元)  ｜72029.11      ｜15637.80      ｜360.61      ｜
｜购建固定资产、无形  ｜              ｜              ｜            ｜
｜资产、其他长期资产  ｜              ｜              ｜            ｜
｜所支付的现金(万元)  ｜40749.18      ｜13609.89      ｜199.41      ｜
｜(投资)现金流出      ｜              ｜              ｜            ｜
｜小计(万元)          ｜44610.02      ｜13699.61      ｜225.63      ｜
｜投资活动产生的      ｜              ｜              ｜            ｜
｜现金流量净额(万元)  ｜-44307.99     ｜-13659.59     ｜-224.37     ｜
｜(筹资)现金流入      ｜              ｜              ｜            ｜
｜小计(万元)          ｜41070.58      ｜16.82         ｜244040.19   ｜
｜(筹资)现金流出      ｜              ｜              ｜            ｜
｜小计(万元)          ｜19072.23      ｜3140.62       ｜507.28      ｜
｜筹资活动产生的      ｜              ｜              ｜            ｜
｜现金流量净额(万元)  ｜21998.35      ｜-3123.79      ｜804.22      ｜
｜现金及现金等        ｜              ｜              ｜            ｜
｜价物净增加额(万元)  ｜49719.48      ｜-1145.59      ｜4440.08     ｜
｜现金及现金等        ｜              ｜              ｜            ｜
｜净利润(万元)        ｜47544.10      ｜27985.02      ｜69.89       ｜
｜现金期末余额(万元)  ｜261093.79     ｜119251.50     ｜118.94      ｜
｜减:现金期初余额(万元｜211374.31     ｜120397.08     ｜75.56       ｜
｜(附注)现金及现金等  ｜              ｜              ｜            ｜
｜价物净增加额(万元)  ｜49719.48      ｜-1145.59      ｜4440.08     ｜
└──────────┴───────┴───────┴──────┘

【3.环比分析】
【单季度财务分析】
┌─────────────────────────────────┐
｜                              2007年                              ｜
├───────┬──────┬─────┬──────┬─────┤
｜              ｜  主营收入  ｜占年度比重｜  净利润    ｜占年度比重｜
｜              ｜   (万元)   ｜   (％)   ｜  (万元)    ｜   (％)   ｜
├───────┼──────┼─────┼──────┼─────┤
｜第一季度      ｜   169057.88｜     21.67｜    27985.02｜     26.62｜
｜第二季度      ｜   200331.87｜     25.67｜    31052.68｜     29.53｜
｜第三季度      ｜   201098.36｜     25.77｜    22046.71｜     20.97｜
｜第四季度      ｜   209794.58｜     26.89｜    24062.09｜     22.88｜
└───────┴──────┴─────┴──────┴─────┘

┌─────────────────────────────────┐
｜                              2006年                              ｜
├───────┬──────┬─────┬──────┬─────┤
｜              ｜  主营收入  ｜占年度比重｜  净利润    ｜占年度比重｜
｜              ｜   (万元)   ｜   (％)   ｜  (万元)    ｜   (％)   ｜
├───────┼──────┼─────┼──────┼─────┤
｜第一季度      ｜   142304.82｜     20.40｜    25581.80｜     26.53｜
｜第二季度      ｜   182065.16｜     26.09｜    25622.56｜     26.57｜
｜第三季度      ｜   173586.57｜     24.88｜    25144.27｜     26.07｜
｜第四季度      ｜   199781.79｜     28.63｜    20084.06｜     20.83｜
└───────┴──────┴─────┴──────┴─────┘

【4.财务预警】
【z值预警】
截至日期：2008-03-31
┌───────────┬──────┬─────┬──────┐
｜ 指标名称             ｜   指标值   ｜    z值   ｜   警度     ｜
├───────────┼──────┼─────┼──────┤
｜净营运资金/资产总计   ｜      0.1875｜          ｜            ｜
｜留存收益/资产总计     ｜      0.2719｜          ｜            ｜
｜息税前利润/资产总计   ｜      0.2073｜    2.1960｜    轻警    ｜
｜股东权益合计/负债合计 ｜      1.1080｜          ｜            ｜
｜主营业务收入/资产总计 ｜      0.7229｜          ｜            ｜
└───────────┴──────┴─────┴──────┘

【财务风险综合指数预警】
┌───────────┬─────┬─────┬─────┬─────┐
｜ 名称                 ｜      2004｜      2003｜      2002｜      2001｜
├───────────┴─────┴─────┴─────┴─────┤
｜经营预警                                                              ｜
├───────────┬─────┬─────┬─────┬─────┤
｜经营性现金盈利率      ｜     -0.83｜     -3.69｜     -0.41｜     -0.90｜
｜总资产现金回收率      ｜      2.63｜      1.44｜      1.30｜      2.06｜
｜净利润率              ｜      2.38｜      0.69｜      0.55｜      1.31｜
｜应收帐款              ｜      0.46｜      0.40｜     -0.02｜     -0.06｜
｜经营预警综合指数      ｜      1.11｜     -0.46｜      0.37｜      0.60｜
├───────────┼─────┼─────┼─────┼─────┤
｜投资预警                                                              ｜
├───────────┬─────┬─────┬─────┬─────┤
｜权益现金报酬率        ｜     -0.58｜     -1.45｜     -2.30｜     -0.90｜
｜现金盈利留存率        ｜     -0.77｜      2.55｜     -1.14｜     -0.43｜
｜留存盈利              ｜     -8.09｜      7.94｜      1.45｜      5.31｜
｜净资产收益率          ｜    273.55｜    149.67｜    108.50｜    138.47｜
｜投资预警综合指数      ｜     52.69｜     31.85｜     20.96｜     28.36｜
├───────────┼─────┼─────┼─────┼─────┤
｜筹资预警                                                              ｜
├───────────┬─────┬─────┬─────┬─────┤
｜权益乘数              ｜      0.43｜      0.55｜      0.59｜      0.59｜
｜经营现金流入利息支出比｜      0.43｜      0.55｜      0.59｜      0.59｜
｜支付现金股利          ｜      1.02｜      1.20｜      0.77｜      1.36｜
｜银行贷款率            ｜      0.68｜      0.78｜      0.74｜      0.71｜
｜筹资预警综合指数      ｜      0.47｜      0.73｜      0.74｜      0.72｜
├───────────┴─────┴─────┴─────┴─────┤
├───────────┬─────┬─────┬─────┬─────┤
｜财务预警综合指数fewci ｜     16.45｜      9.62｜      6.65｜      9.01｜
├───────────┬─────┬─────┬─────┬─────┤
｜警度                  ｜   无警   ｜   轻警   ｜   轻警   ｜   轻警   ｜
└───────────┴─────┴─────┴─────┴─────┘