换肤

德冠新材

i问董秘
企业号

001378

财务诊断

报告期:三季报

财务状况有所下降

相对同行业资金使用效率有所下降,但企业成长潜力重回升势。[查看具体诊断]

  •  个股本期
  •  去年同期

据德冠新材三季报分析:

  盈利能力维持稳定,主营获利能力保持稳定

  成长能力有所削弱,营业收入由增长转为下降

  偿债能力维持稳定,负债资产占比维持稳定

  运营能力维持稳定,流动资产合理利用率明显提升

  现金流能力维持稳定,销售回款能力亦有所增强

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财务指标

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.89%","33.71%","4.03%"],["0.0300","0.0200","0.0300","0.0100","0.0200","0.0400","0.0300","-0.0100","0.0700","0.0900","0.0500","-0.0200","0.0900","0.0900","0.1000","0.0800","0.1200","0.1400","0.0800","0.1500","0.1000","0.0200","-0.1000","0.0700","0.0700","0.0700","-0.0200"],["6.16","5.59","5.86","5.82","5.83","5.54","5.56","5.53","5.27","5.20","5.40","5.32","5.13","5.20","5.41","4.72","4.64","4.41","4.37","4.19","4.10","3.87","3.99","3.95","3.92","3.89","3.70"],["3.37","2.96","3.11","3.09","3.09","3.08","3.02","2.95","2.67","2.58","2.87","2.63","2.95","2.75","3.10","2.19","2.38","2.24","2.07","2.04","1.99","2.03","2.00","1.97","1.99","1.99","2.08"],["1.61","1.45","1.56","1.53","1.55","1.28","1.35","1.36","1.42","1.41","1.15","1.46","1.22","1.41","1.28","1.45","1.22","1.11","1.22","0.97","1.05","0.80","0.93","0.98","0.90","0.87","0.62"],["0.09","0.13","-0.04","0.11","0.09","0.12","-0.03","0.10","0.12","0.17","-0.11","0.03","0.11","0.13","-0.05","0.23","0.08","0.08","0.29","0.11","0.17","0.11","0.08","0.03","0.06","0.10","0.11"],["2.62%","1.24%","0.98%","-0.61%","-1.23%","-2.61%","-3.29%","-17.22%","3.49%","1.32%","1.33%","-30.19%","6.92%","8.80%","7.05%","-15.53%","8.91%","13.08%","-0.35%","11.56%","10.59%","0.20%","-23.30%","3.88%","6.27%","4.33%","-19.66%"],["18.40%","18.72%","18.86%","17.01%","16.73%","18.59%","18.68%","19.21%","20.25%","21.68%","20.28%","17.72%","22.31%","24.21%","25.00%","24.98%","28.57%","30.30%","27.31%","29.37%","28.33%","26.33%","16.46%","24.31%","24.55%","21.34%","16.85%"],["0.77%","0.59%","0.52%","0.44%","0.29%","-8.20%","0.08%","-5.46%","0.83%","0.32%","0.28%","-3.55%","1.10%","1.87%","1.42%","0.29%","2.20%","2.97%","0.14%","2.41%","2.35%","0.46%","-3.00%","1.74%","1.35%","1.49%","-1.34%"],["0.67%","0.58%","0.51%","0.39%","0.30%","-68.21%","-2.47%","-20.59%","0.73%","0.44%","0.39%","-5.94%","1.46%","1.75%","1.38%","-0.56%","2.02%","2.88%","0.24%","2.88%","2.02%","0.21%","-6.75%","1.67%","1.07%","1.04%","-1.55%"],["191.41","183.41","195.16","169.30","178.29","182.10","199.97","183.07","198.46","192.88","217.08","174.82","199.93","195.32","201.46","158.42","177.25","208.62","176.02","213.63","223.77","321.72","190.77","230.05","243.24","205.85","210.43"],["1.06","1.16","0.98","1.42","1.12","1.13","0.98","1.03","1.13","1.08","1.08","1.23","1.24","1.24","1.24","1.28","1.50","1.35","1.62","1.44","1.19","0.89","1.38","1.29","1.29","1.36","1.18"],["109.92","103.72","111.74","98.22","104.17","107.12","119.32","104.87","109.44","107.82","120.84","100.58","115.68","114.33","117.84","95.95","104.66","120.72","104.32","125.88","136.40","198.81","116.59","143.51","154.89","131.04","133.47"],["81.48","79.69","83.41","71.08","74.12","74.98","80.65","78.19","89.02","85.06","96.24","74.24","84.25","80.98","83.62","62.46","72.59","87.90","71.69","87.75","87.37","122.91","74.18","86.54","88.36","74.81","76.97"],["2.13","2.90","2.90","2.70","2.75","2.71","2.36","2.41","2.53","2.54","2.82","2.97","3.21","3.04","2.69","2.38","2.57","2.41","2.26","2.25","2.13","2.26","2.03","2.42","2.34","2.78","2.93"],["1.37","2.08","2.05","1.98","1.91","1.98","1.73","1.77","1.82","1.84","2.13","2.26","2.47","2.25","2.00","1.74","1.83","1.69","1.57","1.48","1.35","1.40","1.31","1.48","1.39","1.69","1.75"],["1.26","1.95","1.88","1.83","1.76","1.84","1.61","1.65","1.68","1.71","1.99","2.11","2.33","2.09","1.84","1.58","1.63","1.50","1.41","1.35","1.23","1.31","1.22","1.48","1.39","1.69","1.75"],["0.63","0.69","0.67","0.66","0.64","14.00","1.96","1.48","0.84","0.80","0.75","0.75","0.71","0.65","0.64","0.65","0.59","0.62","0.63","0.58","0.59","0.56","0.57","0.61","0.65","0.69","0.57"],["33.77%","34.40%","33.44%","33.15%","32.23%","35.53%","36.03%","36.29%","35.51%","35.37%","34.37%","34.76%","34.97%","32.92%","32.76%","33.96%","32.47%","33.60%","34.45%","32.92%","33.64%","31.78%","33.20%","32.97%","35.16%","35.14%","31.92%"]],"year":[[2024,2023,2022,2021,2020,2019,2018,2017],["-3284.60\u4e07","1877.96\u4e07","9004.79\u4e07","1.45\u4ebf","6778.92\u4e07","2690.47\u4e07","9033.45\u4e07","3157.17\u4e07"],["-250.48%","-31.29%","-32.81%","44.57%","-567.52%","-356.30%","52.65%","22.99%"],["-5670.51\u4e07","-1001.89\u4e07","4694.94\u4e07","1.27\u4ebf","5517.76\u4e07","525.17\u4e07","5591.23\u4e07","324.14\u4e07"],["-1439.76%","-65.25%","-185.09%","69.10%","346.68%","-318.03%","611.81%","132.60%"],["17.68\u4ebf","16.70\u4ebf","17.56\u4ebf","16.87\u4ebf","14.38\u4ebf","14.39\u4ebf","13.54\u4ebf","11.18\u4ebf"],["5.99%","-3.79%","-0.06%","19.14%","6.84%","8.12%","22.84%","17.43%"],["0.0700","0.2000","0.3200","0.5300","0.4000","0.1900","0.3000","0.2500"],["5.50","5.53","5.32","4.72","4.45","3.95","3.78","3.73"],["3.08","2.95","2.63","2.19","2.16","1.96","1.79","1.85"],["1.23","1.36","1.46","1.45","1.21","0.91","0.93","0.82"],["0.27","0.31","0.35","0.72","0.73","0.45","0.34","0.20"],["-10.31%","-2.65%","-1.32%","7.10%","6.77%","-1.11%","7.70%","3.70%"],["17.21%","20.37%","22.37%","28.22%","27.15%","22.46%","24.61%","24.74%"],["2.12%","-2.77%","3.02%","10.35%","9.43%","2.41%","8.51%","6.76%"],["2.02%","-18.68%","0.23%","8.49%","8.09%","1.95%","7.78%","6.23%"],["169.99","183.07","174.82","158.42","171.05","179.58","188.05","188.83"],["4.62","4.56","5.19","5.75","5.39","5.38","5.25","4.91"],["98.11","104.87","100.58","95.95","101.49","107.77","117.81","113.04"],["71.88","78.19","74.24","62.46","69.55","71.81","70.24","75.78"],["2.57","2.41","2.97","2.38","2.18","1.94","2.48","2.50"],["1.88","1.77","2.26","1.74","1.51","1.27","1.53","1.51"],["1.75","1.65","2.11","1.58","1.36","1.18","1.53","1.51"],["0.66","1.48","0.75","0.65","0.68","0.70","0.68","0.70"],["37.61%","36.29%","34.76%","33.96%","35.78%","35.10%","35.60%","35.51%"]]}

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  • 净利润
  • 基本每股收益
  • 每股净资产
  • 每股资本公积金
  • 每股未分配利润
  • 每股经营现金流
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基本每股指标
主要指标
  • 净利润
  • 净利润同比增长率
  • 扣非净利润
  • 扣非净利润同比增长率
  • 营业总收入
  • 基本每股收益
  • 每股净资产
  • 每股资本公积金
  • 每股未分配利润
  • 每股经营现金流
  • 销售净利率
  • 销售毛利率
  • 净资产收益率
  • 净资产收益率-摊薄
  • 营业周期
  • 存货周转率
  • 存货周转天数
  • 应收账款周转天数
  • 流动比率
  • 速动比率
  • 保守速动比率
  • 产权比率
  • 资产负债比率
利润表
  • 其中:营业收入
  • 营业总成本
  • 其中:营业成本
  • 营业税金及附加
  • 销售费用
  • 管理费用
  • 研发费用
  • 财务费用
  • 其中:利息费用
  • 利息收入
  • 资产减值损失
  • 信用减值损失
  • 加:公允价值变动收益
  • 投资收益
  • 资产处置收益
  • 其他收益
  • 营业利润
  • 加:营业外收入
  • 其中:非流动资产处置利得
  • 减:营业外支出
  • 其中:非流动资产处置损失
  • 利润总额
  • 净利润差额(合计平衡项目)
  • 减:所得税费用
  • 持续经营净利润
  • 归属于母公司所有者的净利润
  • 少数股东损益
  • 扣除非经常性损益后的净利润
  • 每股收益
  • 稀释每股收益
  • 其他综合收益
  • 归属母公司所有者的其他综合收益
  • 综合收益总额
  • 归属于母公司股东的综合收益总额
  • 归属于少数股东的综合收益总额
资产负债表
  • 货币资金
  • 应收票据及应收账款
  • 其中:应收票据
  • 应收账款
  • 预付款项
  • 其他应收款合计
  • 其中:应收利息
  • 其他应收款
  • 存货
  • 划分为持有待售的资产
  • 一年内到期的非流动资产
  • 其他流动资产
  • 流动资产合计
  • 可供出售金融资产
  • 持有至到期投资
  • 长期股权投资
  • 其他权益工具投资
  • 其他非流动金融资产
  • 投资性房地产
  • 固定资产合计
  • 其中:固定资产
  • 固定资产清理
  • 在建工程合计
  • 其中:在建工程
  • 工程物资
  • 无形资产
  • 商誉
  • 长期待摊费用
  • 递延所得税资产
  • 其他非流动资产
  • 非流动资产合计
  • 资产合计
  • 短期借款
  • 衍生金融负债
  • 应付票据及应付账款
  • 其中:应付票据
  • 应付账款
  • 预收款项
  • 应付职工薪酬
  • 应交税费
  • 其他应付款合计
  • 其中:应付利息
  • 应付股利
  • 其他应付款
  • 一年内到期的非流动负债
  • 其他流动负债
  • 流动负债合计
  • 长期借款
  • 应付债券
  • 长期应付款合计
  • 其中:长期应付款
  • 专项应付款
  • 预计负债
  • 递延所得税负债
  • 递延收益-非流动负债
  • 其他非流动负债
  • 非流动负债合计
  • 合同负债
  • 负债合计
  • 实收资本(或股本)
  • 资本公积
  • 减:库存股
  • 其他综合收益
  • 盈余公积
  • 未分配利润
  • 归属于母公司所有者权益合计
  • 少数股东权益
  • 所有者权益(或股东权益)合计
现金流量表
  • 销售商品、提供劳务收到的现金
  • 收到的税费与返还
  • 收到其他与经营活动有关的现金
  • 经营活动现金流入小计
  • 购买商品、接受劳务支付的现金
  • 支付给职工以及为职工支付的现金
  • 支付的各项税费
  • 支付其他与经营活动有关的现金
  • 经营活动现金流出小计
  • 经营活动产生的现金流量净额
  • 收回投资收到的现金
  • 取得投资收益收到的现金
  • 收到其他与投资活动有关的现金
  • 投资活动现金流入小计
  • 投资支付的现金
  • 支付其他与投资活动有关的现金
  • 投资活动现金流出小计
  • 投资活动产生的现金流量净额
  • 吸收投资收到的现金
  • 取得借款收到的现金
  • 发行债券收到的现金
  • 收到其他与筹资活动有关的现金
  • 筹资活动现金流入小计
  • 偿还债务支付的现金
  • 支付其他与筹资活动有关的现金
  • 筹资活动现金流出小计
  • 筹资活动产生的现金流量净额
  • 汇率变动对现金及现金等价物的影响
  • 现金及现金等价物净增加额
  • 加:期初现金及现金等价物余额
  • 净利润
  • 加:资产减值准备
  • 无形资产摊销
  • 长期待摊费用摊销
  • 固定资产报废损失
  • 公允价值变动损失
  • 财务费用
  • 投资损失
  • 递延所得税资产减少
  • 递延所得税负债增加
  • 存货的减少
  • 经营性应收项目的减少
  • 经营性应付项目的增加
  • 待摊费用减少
  • 预提费用增加
  • 债务转为资本
  • 一年内到期的可转换公司债券
  • 融资租入固定资产
  • 现金的期末余额
  • 减:现金的期初余额
  • 加:现金等价物的期末余额
  • 减:现金等价物的期初余额
  • 间接法-现金及现金等价物净增加额

注:关闭编辑当前方案窗口,即可生成“我的指标”

指标变动说明

变动科目 本期数值 上期数值 变动幅度 变动原因
在建工程合计(元) 2.92亿 5905.83万 395.12% 新增“中兴科技园”二期项目投资
应付票据(元) 2.45亿 1.83亿 33.80% 公司选择开具票据支付货款增加
其他流动资产(元) 2.30亿 1.23亿 87.22% 购买一年以内到期的大额存单增加
货币资金(元) 8282.19万 3.90亿 78.74% 使用货币资金购买理财产品增加
长期借款(元) 6156.18万 3321.92万 85.32% “中兴科技园”二期投资项目贷款增加
盈余公积(元) 3954.98万 2931.66万 34.91% 按净利润提取法定盈余公积
预付款项(元) 2201.87万 1407.55万 56.43% 期末预付供应商款项增加
应收款项融资(元) 2168.43万 823.79万 163.23% 期末持有的由信用等级较高银行承兑的银行承兑汇票增加
短期借款(元) 2027.31万 1524.72万 32.96% 采用融资方式支付原料采购款
投资收益(元) 1185.25万 404.95万 192.69% 购买理财产品的收益增加
非流动负债递延收益(元) 1054.16万 382.47万 175.62% 收到佛山市推进“数字化智能化转型发展”及“广东省制造业重点任务保障专项技术改造”政府扶持资金
其他收益(元) 743.45万 1162.46万 36.05% 享受“增值税加计抵减”税收优惠收益减少
应交税费(元) 607.65万 252.61万 140.55% 计提房产税和未支付所得税增加
递延所得税资产(元) 440.83万 326.46万 35.03% 递延收益增加影响所得税变动
合同负债(元) 414.26万 595.96万 30.49% 预收客户购货款减少
财务费用(元) 333.43万 -1312.08万 125.41% 存放于银行的资金利息收入减少
一年内到期的非流动负债(元) 270.38万 33.42万 708.98% 一年内到期的长期借款增加
其他应付款合计(元) 225.34万 440.28万 48.82% 应付客户保证金减少
其他流动负债(元) 25.26万 69.56万 63.69% 待转销项税减少
信用减值损失(元) 24.00万 -58.66万 140.92% 期末应计提的坏账准备金减少
营业外支出(元) 14.39万 118.29万 87.83% 产品质量赔偿减少
处置固定资产、无形资产和其他长期资产的损失(元) 1.05万 -2.02万 152.15% 处置公司废旧车辆
营业外收入(元) 8357.66 11.65万 92.83% 收到物流公司运输赔偿款减少
资产减值损失(元) -69.22万 -299.85万 76.91% 期末计提存货减值准备金减少

资产负债构成

科目 金额
流动资产 8.92亿元
无形资产 2.13亿元
其它 12.34亿元
资产总计 23.39亿元
科目 金额
流动负债 3.75亿元
长期借款 6156.18万元
其它 1921.05万元
负债总计 4.56亿元

财务报告查看

年份 一季报 中报 三季报 年报 年报审计意见
2025 -- --
2024 标准无保留意见
2023 -- -- 标准无保留意见

杜邦分析结构图