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财务诊断

报告期:三季报

财务状况明显改善

相对同行业现金满足投资的水平基本稳定,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

据利君股份三季报分析:

  盈利能力有所加强,总资产收益能力大幅提升

  成长能力明显改善,营业收入由亏转盈

  偿债能力有所加强,偿还流动负债能力很强

  运营能力有所加强,存货变现能力有所加强

  现金流能力有所加强,可持续经营能力加倍增强

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财务指标

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,"2.55","1.45"],["3.36","3.13","3.31","3.11","3.69","4.31","4.99","3.24","3.28","3.50","3.69","3.27","2.96","2.77","3.01","2.95","2.89","2.92","2.96","2.84","2.77","2.68","2.70","2.60","4.00","4.17","4.15","1.65","1.63","1.51","1.69","3.19","4.33","1.66","1.65","1.45","1.41","1.33","1.40","1.44","1.53","1.70","1.81","1.94","2.26","2.98","2.87","2.88","2.75","3.39","3.33","2.93","3.12","1.89","0.84"],["3.29","3.07","3.23","3.04","3.61","4.24","4.91","3.18","3.17","3.38","3.60","3.19","2.76","2.68","2.83","2.87","2.84","2.92","2.96","2.83","2.77","2.68","2.70","2.60","4.00","4.17","4.15","1.65","1.63","1.51","1.68","3.19","4.33","1.66","1.65","1.45","1.41","1.33","1.40","1.44","1.53","1.70","1.81","1.94","2.26","2.98","2.87","2.88","2.75","3.39","3.33","2.93","3.12","1.89","0.84"],["0.78","0.78","0.77","0.77","1.66","1.10","0.97","0.94","0.89","0.85","0.76","0.77","0.73","0.76","0.76","0.79","0.92","0.87","0.86","0.89","0.97","0.90","0.90","0.90","1.04","0.97","1.00","0.99","1.05","1.12","1.12","1.12","1.26","1.36","1.28","1.26","1.31","1.27","1.25","1.18","1.25","1.15","1.08","1.11","1.00","0.96","0.96","0.97","0.90","0.88","0.89","0.95","0.95","1.11","6.26"],["35.78%","36.04%","35.38%","48.90%","46.96%","47.39%","46.85%","47.53%","41.34%","39.77%","39.14%","39.80%","37.51%","37.93%","37.90%","38.13%","37.55%","37.20%","36.23%","36.98%","38.49%","37.17%","37.34%","37.43%","40.41%","38.36%","39.31%","40.25%","40.99%","42.01%","42.32%","39.72%","40.95%","44.70%","44.48%","43.92%","45.38%","45.18%","44.67%","43.98%","45.17%","43.87%","42.36%","43.33%","40.89%","39.63%","39.00%","41.12%","40.27%","40.66%","40.15%","41.75%","41.73%","49.28%","54.15%"]],"year":[[2022,2021,2020,2019,2018,2017,2016,2015,2014,2013,2012,2011,2010,2009,2008],["3.27\u4ebf","3.00\u4ebf","2.19\u4ebf","1.45\u4ebf","1.54\u4ebf","1.48\u4ebf","1.35\u4ebf","1.02\u4ebf","1.18\u4ebf","1.21\u4ebf","1.21\u4ebf","1.25\u4ebf","1.30\u4ebf","1.00\u4ebf","7984.45\u4e07"],["-48.19%","66.00%","65.23%","-149.41%","26.07%","27.83%","16.96%","-93.74%","232.87%","-88.25%","2.35%","22.99%","49.27%","63.87%","116.67%"],["2.88\u4ebf","2.40\u4ebf","1.78\u4ebf","9627.44\u4e07","1.07\u4ebf","1.04\u4ebf","9450.90\u4e07","6600.03\u4e07","7879.69\u4e07","8028.81\u4e07","8255.08\u4e07","7892.34\u4e07","1.02\u4ebf","5956.63\u4e07","2028.20\u4e07"],["51.89%","11.07%","36.89%","72.20%","67.83%","15.53%","-3.06%","48.61%","-913.89%","78.16%","-8.11%","-8.74%","2512.85%","42.23%","-414.34%"],["46.61\u4ebf","43.52\u4ebf","37.10\u4ebf","33.46\u4ebf","30.71\u4ebf","30.16\u4ebf","28.85\u4ebf","26.35\u4ebf","27.39\u4ebf","28.16\u4ebf","23.85\u4ebf","22.20\u4ebf","19.13\u4ebf","14.18\u4ebf","13.72\u4ebf"],["21.37%","20.19%","27.43%","33.79%","24.10%","155.96%","13.18%","83.86%","25.90%","11.91%","8.22%","17.24%","24.78%","10.50%","23.62%"],["0.6300","0.5800","0.5200","0.3300","0.3400","0.3300","0.3400","0.2400","0.2300","0.2500","0.3800","0.3100","0.3100","0.3300","0.3000"],["8.22","6.47","5.65","4.76","4.39","4.58","4.68","4.21","4.18","3.85","3.24","4.44","3.79","3.80","4.63"],["5.02","3.52","3.03","2.53","2.29","2.36","1.95","1.76","1.65","1.59","1.61","1.87","2.13","1.86","1.41"],["1.94","1.70","1.58","1.17","0.99","1.08","1.48","1.23","1.12","1.01","0.59","1.30","0.49","0.72","1.80"],["0.37","0.58","0.53","0.46","0.17","0.31","0.29","0.48","0.25","0.21","0.30","0.56","0.34","0.57","1.24"],["-1.99%","-24.99%","-29.82%","0.55%","14.60%","15.02%","5.74%","9.01%","-62.03%","9.44%","11.33%","11.48%","11.67%","9.72%","53.52%"],["34.52%","36.83%","34.96%","38.31%","37.46%","38.38%","39.35%","39.26%","34.75%","30.02%","28.99%","27.87%","26.13%","24.12%","19.49%"],["8.54%","9.49%","11.60%","4.45%","8.06%","9.43%","10.43%","6.54%","9.59%","8.53%","9.81%","13.49%","16.02%","19.39%","-78.24%"],["7.48%","6.90%","8.90%","5.99%","6.61%","7.85%","8.58%","4.88%","6.77%","8.53%","8.73%","9.50%","12.18%","16.35%","-72.40%"],["421.07","439.33","479.01","427.58","439.74","446.64","467.76","424.56","441.66","406.23","318.39","282.79","276.81","302.05","266.39"],["2.16","2.17","2.14","2.31","3.92","2.20","2.19","1.96","2.30","2.25","2.43","3.05","3.29","2.99","3.34"],["233.33","227.43","229.88","238.79","252.53","264.87","306.76","290.66","312.83","268.73","211.40","191.10","187.32","206.97","178.02"],["187.75","211.90","249.14","188.79","187.21","181.77","164.83","145.05","132.40","137.50","106.98","91.69","89.49","95.08","88.37"],["3.91","4.01","3.97","3.62","3.98","3.74","3.35","3.96","2.12","1.93","2.36","3.56","3.84","2.42","1.42"],["3.11","3.24","3.17","2.81","2.84","2.38","2.16","2.83","1.39","1.32","1.69","2.65","2.93","1.80","0.84"],["3.04","3.18","3.08","2.74","2.84","2.38","2.16","2.83","1.39","1.32","1.69","2.65","2.93","1.80","0.84"],["0.77","0.94","0.78","0.81","0.86","0.92","0.88","1.00","1.29","1.14","1.06","0.98","0.95","1.22","5.28"],["48.90%","47.53%","40.06%","38.86%","36.97%","37.91%","37.53%","38.61%","45.11%","49.03%","48.02%","42.02%","41.75%","50.83%","53.38%"]]}

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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
营业收入(元) 8.70亿 5.85亿 48.5900% a本集团航空航天零部件制造业务板块实现收入增长;b本集团粉磨系统及其配套设备制造业务重要订单集中交付确认收入
营业成本(元) 5.08亿 3.45亿 47.3200% 营业收入增加致使营业成本同比增加
应收账款(元) 4.17亿 2.62亿 59.6300% 年初至报告期末航空航天零部件制造业务部分已完工产品在报告期实现收入,致使应收账款增加
存货(元) 3.54亿 5.18亿 31.6300% a本集团航空航天零部件制造业务部分已完工产品实现收入,致使存货相应减少;b本集团粉磨系统及其配套设备制造业务重要订单集中交付确认收入,致使存货相应减少
其他非流动资产(元) 2.11亿 8212.35万 156.7600% 报告期末将到期日在一年以上的定期存款重分类列示至其他非流动资产增加
经营活动产生的现金流量净额(元) 1.88亿 4484.06万 319.8500% 本期澳大利亚SinoIronPtyLtd项目部分保函保证金到期解除
合同负债(元) 1.66亿 3.55亿 53.3100% 年初至报告期末全资子公司利君控股完成澳大利亚SinoIronPtyLtd项目货物交付,相应冲减合同负债
应收款项融资(元) 5711.63万 1.67亿 65.8700% 报告期末收到的银行承兑汇票和中航信用电子凭证减少
销售费用(元) 5472.27万 2305.06万 137.4000% a产品销售代理服务费增加;b本期公司执行《销售业绩激励方案(试行)》,销售人员业绩提成增加;c售后服务费较上期增加
所得税费用(元) 4151.14万 2319.75万 78.9500% 本期营业收入、利润总额上升,致使所得税增加
应付职工薪酬(元) 3533.66万 5771.98万 38.7800% 支付2022年度员工绩效
预付款项(元) 2853.31万 9006.41万 68.3200% 报告期末全资子公司利君控股的供应商中冶北方(大连)工程技术有限公司完成澳大利亚SinoIronPtyLtd项目货物交付,相应冲减预付款项
在建工程合计(元) 2306.69万 822.99万 180.2800% 年初至报告期末全资子公司利君大垣特种重型装备制造基地项目投入增加
其他收益(元) 2044.99万 590.53万 246.3000% a本期收到嵌入式软件享受增值税即征即退款较上期增加;b收到的与日常经营活动有关的政府补助较上期增加
其他应收款合计(元) 1646.65万 1022.86万 60.9800% 报告期末员工借款、应收投标保证金等增加
其他综合收益1(元) 1374.49万 958.53万 43.4000% 全资子公司利君控股外币报表折算时汇率变动
应交税费(元) 1198.03万 6314.73万 81.0300% a粉磨系统及配套设备制造业务缴纳2022年末应交增值税;b根据国家税务总局财政部公告2022年第2号和第17号规定全资子公司德坤航空延缓部分税费在2023年缴纳
预计负债(元) 1153.19万 724.18万 59.2400% 报告期末根据公司会计政策计提的产品质量保证金增加
营业税金及附加(元) 1016.20万 464.21万 118.9100% 本期营业收入增加致使本期应交增值税相关的附加税增加
递延所得税负债(元) 872.49万 381.71万 128.5700% 报告期末应收未收定期存款利息收入增加,相应计提的递延所得税负债增加
应收票据(元) 554.06万 70.00万 691.5100% 年初至报告期末采用商业承兑汇票结算的业务增加
信用减值损失(元) 386.32万 92.28万 318.6500% 本期计提的应收账款信用减值损失减少
非流动负债递延收益(元) 321.02万 458.64万 30.0100% 年初至报告期末相关的政府补助项目按照相关资产使用寿命平均进行摊销计入当期损益
其他流动资产(元) 232.10万 1642.50万 85.8700% 全资孙公司德坤空天享受增值税留底退税政策,致使其他流动资产相应减少
营业外收入(元) 223.14万 42.06万 430.4800% 本期收到客户终止合同补偿款
其他应付款合计(元) 216.82万 1138.77万 80.9600% 报告期末限制性股票回购义务减少
长期待摊费用(元) 46.86万 78.94万 40.6400% 全资孙公司德坤空天租用厂房的改造费用按3年进行摊销
现金及现金等价物净增加额(元) 34.97万 4.70亿 99.9300% 本期投资于理财产品和超过三个月期银行定期存款较上期增加
资产处置收益(元) 5.45万 -48.71万 111.1900% 本期处置车辆产生的净收益较上期增加
资产减值损失(元) -107.41万 248.45万 143.2300% 本期计提的合同资产减值损失较上期增加
财务费用(元) -2650.25万 -2017.23万 31.3800% 本期定期存款计提的利息收入增加
投资活动产生的现金流量净额(元) -1.59亿 4.43亿 135.8500% 本期投资于理财产品和超过三个月期银行定期存款较上期增加

资产负债构成

科目 金额
流动资产 21.91亿元
无形资产 8329.39万元
其它 10.71亿元
资产总计 33.46亿元
科目 金额
流动负债 5.10亿元
其它 3148.73万元
负债总计 5.41亿元

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 标准无保留意见

杜邦分析结构图