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财务诊断

报告期:三季报

财务状况有所下降

相对同行业中长期融资能力受到很大抑制,但公司规模由扩张变为收缩。[查看具体诊断]

  •  个股本期
  •  去年同期

据亚联发展三季报分析:

  盈利能力有所削弱,经营仍然亏损,经营效益需加强

  成长能力维持稳定,营业收入加倍下滑,前景暗淡

  偿债能力维持稳定,短期债务风险存在但可以控制

  运营能力维持稳定,产品市场竞争力减弱

  现金流能力维持稳定,销售回款能力开始增强

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财务指标

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  • 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
营业收入(元) 4.31亿 10.16亿 57.61% 开店宝科技本报告期不再纳入公司合并范围,上年同期开店宝科技营业收入为7.62亿元,同时,本报告期增加农牧领域营业收入
营业成本(元) 3.89亿 8.55亿 54.49% 开店宝科技本报告期不再纳入公司合并范围,上年同期开店宝科技营业成本为6.34亿元,同时,本报告期增加农牧领域营业成本
应收账款(元) 2.14亿 3.15亿 32.00% 应收账款收回
其他应付款合计(元) 2.00亿 2.94亿 32.15% 本报告期归还借款、接受部分债务豁免及公司原参股公司完成股权转让
归属于母公司股东权益合计(元) 8532.64万 5566.03万 53.30% 开店宝科技集团有限公司豁免公司部分债务
合同负债(元) 6270.40万 9811.60万 36.09% 公司2023年智慧专网领域业务合同预收款减少
管理费用(元) 2148.07万 1.03亿 79.06% 开店宝科技本报告期不再纳入公司合并范围,管理费用减少
销售费用(元) 1533.79万 2210.80万 30.62% 开店宝科技本报告期不再纳入公司合并范围,销售费用减少
长期股权投资(元) 1052.90万 2821.34万 62.68% 本报告期公司原参股公司完成股权转让
研发费用(元) 906.54万 3746.85万 75.81% 开店宝科技本报告期不再纳入公司合并范围,研发费用减少
少数股东权益(元) 875.95万 551.81万 58.74% 子公司少数股东增加投入
信用减值损失(元) 729.81万 68.31万 968.42% 公司本报告期未到回收期的应收账款账龄延长,导致坏账准备计提金额有所增加
其他流动负债(元) 466.60万 716.81万 34.91% 公司2023年智慧专网领域业务合同预收款减少
应付职工薪酬(元) 213.45万 338.67万 36.98% 本报告期子公司支付2022年度已计提的年终奖
其他流动资产(元) 211.49万 112.05万 88.75% 本报告期未抵扣增值税进项税额增加
财务费用(元) 174.58万 3670.51万 95.24% 公司有息负债减少财务费用降低
使用权资产(元) 138.35万 229.53万 39.72% 公司租赁期内逐月折旧
少数股东损益(元) 95.75万 -229.93万 141.64% 上年同期开店宝科技亏损
营业外支出(元) 50.59万 194.46万 73.98% 上年同期开店宝科技存在罚款支出183万元
长期待摊费用(元) 15.31万 32.90万 53.48% 公司装修费用逐月摊销
其他收益(元) -2.62万 375.48万 100.70% 上年同期开店宝科技获得政府补助等其他收益390万元
资产减值损失(元) -240.30万 4.54万 5393.42% 公司在本报告期内计提合同资产减值准备较上年同期减少
归属于母公司股东的净利润(元) -627.63万 -2602.64万 75.88% 公司有息负债减少财务费用下降

资产负债构成

科目 金额
流动资产 5.93亿元
长期投资 1052.90万元
无形资产 767.58万元
其它 1.09亿元
资产总计 7.19亿元
科目 金额
流动负债 6.25亿元
其它 58.05万元
负债总计 6.25亿元

财务报告查看

年份 一季报 中报 三季报 年报 年报审计意见
2023 -- --
2022 标准无保留意见
2021 无法表示意见

杜邦分析结构图

加权净资产收益率

所有者权益总额