换肤

财务诊断

报告期:四季报

财务状况有所下降

相对同行业公司现金回收质量较高,但短期偿债能力承压非常明显。[查看具体诊断]

  •  个股本期
  •  去年同期

据双成药业四季报分析:

  盈利能力维持稳定,主营获利能力保持稳定

  成长能力明显恶化,经营业绩承受明显压力

  偿债能力维持稳定,负债资产占比维持稳定

  运营能力有所削弱,中长期融资能力受到很大抑制

  现金流能力有所削弱,销售回款能力短期内恶化

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财务指标

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2","4.21","4.38","2.98","3.90","3.22","3.54","4.47","5.28","5.74","5.05","4.36","5.33","4.65","5.80","5.79","7.50","11.05","6.73","7.32","6.71","7.70","7.60","6.10","7.46","5.91","7.32","7.85","8.97","6.34","5.39","7.60","7.37","5.81","4.40","4.83"],["6.92","6.53","7.50","6.43","6.64","6.30","7.21","8.34","9.46","7.79","8.12","5.43","7.46","5.54","5.78","4.52","5.01","4.03","4.22","4.21","4.38","2.98","3.89","3.21","3.53","4.46","5.27","5.73","5.04","4.34","5.31","4.63","5.78","5.78","7.49","11.04","6.68","7.25","6.71","7.70","7.60","6.10","7.46","5.91","7.32","7.85","8.97","6.34","5.39","7.60","7.37","5.81","4.40","4.83"],["0.38","0.39","0.34","0.33","0.30","1.19","0.69","0.39","0.24","0.31","0.23","0.42","0.32","0.29","0.29","0.34","0.29","1.17","0.45","0.37","0.41","0.35","0.32","0.34","0.31","0.29","0.33","0.36","0.52","0.50","0.54","0.57","0.40","0.38","0.41","0.45","0.47","0.44","0.47","0.50","0.50","0.54","0.49","0.51","0.51","0.48","0.56","0.51","0.59","0.50","0.56","0.56","0.59","0.74"],["25.40%","26.30%","24.42%","24.05%","25.19%","24.39%","23.45%","22.61%","19.96%","22.11%","19.17%","19.22%","18.91%","18.80%","18.89%","21.66%","23.18%","25.06%","23.30%","22.80%","24.25%","23.07%","21.11%","21.69%","20.15%","19.08%","21.02%","21.33%","25.88%","25.30%","25.39%","26.66%","22.68%","22.30%","23.38%","22.84%","23.74%","22.02%","22.94%","23.56%","23.87%","25.70%","24.15%","24.93%","25.62%","24.30%","25.86%","24.36%","26.80%","23.73%","25.96%","26.39%","28.23%","30.24%"]],"year":[[2023,2022,2021,2020,2019,2018,2017,2016,2015,2014,2013,2012,2011,2010,2009],["-1.17\u4ebf","-3.18\u4ebf","-3351.17\u4e07","-1.98\u4ebf","-1.87\u4ebf","-6170.19\u4e07","1.24\u4ebf","1.47\u4ebf","1.42\u4ebf","1.27\u4ebf","9943.77\u4e07","1.16\u4ebf","1.07\u4ebf","6997.32\u4e07","5198.83\u4e07"],["-80.69%","-84.33%","32.18%","201.70%","75.69%","-60.09%","-41.69%","28.82%","-37.78%","-23.19%","-167.39%","76.52%","-23.85%","-8.23%","88.22%"],["-2.20\u4ebf","-3.72\u4ebf","-9033.91\u4e07","-2.22\u4ebf","-1.18\u4ebf","-6769.21\u4e07","8623.36\u4e07","1.26\u4ebf","1.30\u4ebf","1.13\u4ebf","9518.72\u4e07","1.06\u4ebf","5918.31\u4e07","5441.23\u4e07","4486.68\u4e07"],["1910.66%","-141.52%","15.45%","198.53%","51.27%","-72.96%","-119.26%","-34.30%","-1560.88%","29.16%","-915.06%","470.64%","-27.76%","25.24%","65.84%"],["18.66\u4ebf","15.18\u4ebf","14.98\u4ebf","10.22\u4ebf","9.39\u4ebf","7.86\u4ebf","7.03\u4ebf","6.35\u4ebf","6.31\u4ebf","5.89\u4ebf","5.33\u4ebf","5.48\u4ebf","4.11\u4ebf","3.71\u4ebf","3.45\u4ebf"],["27.38%","15.42%","4696.69%","881.80%","788.83%","43.78%","43.79%","66.61%","11.88%","9.36%","16.24%","54.65%","12.31%","24.08%","22.17%"],["0.1700","0.0900","0.7800","0.7100","-0.0400","0.3300","0.7400","0.7800","1.4700","0.9500","0.6700","0.5500","0.4700","0.3600","0.3100"],["11.25","10.95","11.25","6.86","5.74","5.49","5.45","4.46","7.41","5.60","4.64","3.57","3.12","2.36","3.59"],["9.10","8.59","8.41","4.38","3.22","3.10","2.87","1.85","2.73","1.38","1.07","1.15","1.15","0.60","0.76"],["0.95","1.17","1.73","1.35","1.49","0.99","1.50","1.58","3.37","2.91","2.25","1.07","0.66","0.51","1.25"],["0.35","0.24","0.62","0.94","0.48","0.21","0.45","0.52","1.46","0.67","0.94","0.71","0.46","0.59","1.32"],["-1869.14%","-3477.63%","-161.79%","-8782.17%","-24134.01%","-2280.83%","-537.66%","-288.34%","-183.13%","-838.11%","-7.22%","23.77%","-3.66%","22.18%","20.99%"],["72.36%","71.34%","76.82%","73.39%","71.74%","70.50%","73.44%","66.77%","66.68%","63.89%","61.49%","63.72%","59.63%","60.16%","60.33%"],["-2.53%","-8.95%","12.90%","2.39%","-13.77%","-24.94%","-0.96%","11.75%","13.62%","14.48%","15.13%","17.14%","19.74%","15.24%","16.75%"],["-3.16%","-56.61%","1.58%","4.78%","-72.67%","-45.14%","-0.09%","7.26%","11.26%","13.10%","12.09%","14.75%","14.45%","15.19%","14.68%"],["2096.80","9631.94","604.93","7984.96","9349.97","900.93","604.79","513.31","473.16","374.37","320.08","369.35","427.16","390.70","509.92"],["1.37","1.61","2.10","1.78","2.04","2.33","2.47","3.96","3.95","4.14","3.89","2.96","3.00","2.81","2.45"],["2021.13","9551.55","530.82","8116.51","9542.41","837.72","499.00","442.54","409.50","326.97","243.67","311.42","355.89","325.97","432.38"],["77.83","82.68","76.23","99.44","81.70","90.51","112.84","80.43","70.73","63.75","76.41","57.93","71.27","64.74","77.54"],["7.69","7.29","8.83","7.26","5.18","4.74","5.02","5.92","7.65","8.22","7.98","9.12","8.28","4.94","8.12"],["6.60","6.36","7.85","6.23","4.39","3.39","3.36","3.80","5.80","5.88","6.48","7.30","6.81","3.88","4.73"],["6.53","6.30","7.79","6.19","4.35","3.39","3.35","3.79","5.80","5.84","6.48","7.30","6.81","3.88","4.73"],["0.39","1.19","0.31","0.31","1.01","1.57","0.67","0.58","0.38","0.49","0.54","0.47","0.45","0.58","0.56"],["26.30%","24.39%","22.11%","24.08%","40.44%","39.65%","27.24%","26.37%","22.97%","25.66%","27.44%","24.26%","22.79%","29.29%","26.96%"]]}

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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
无形资产(元) 6971.91万 5281.04万 32.02% 报告期内取得醋酸奥曲肽注射液和普瑞巴林胶囊药品注册生产批件,研发成本由开发支出转入无形资产
收回投资收到的现金(元) 4638.89万 1.38亿 66.38% 报告期内赎回理财减少
销售商品、提供劳务收到的现金(元) 4602.68万 7919.85万 41.88% 报告期内药品销量及价格下降,销售回款减少
营业总收入(元) 4276.17万 8148.52万 47.52% 报告期内药品销量及价格下降
投资活动现金流出小计(元) 3312.46万 1.29亿 74.41% 报告期内购买理财产品减少
支付其他与经营活动有关的现金(元) 2938.38万 4507.11万 34.81% 报告期内支付市场开发费用减少
投资支付的现金(元) 2604.15万 1.24亿 78.95% 报告期内购买理财产品减少
取得借款收到的现金(元) 2561.32万 439.27万 483.08% 报告期内新增银行借款
筹资活动产生的现金流量净额(元) 2446.98万 -197.95万 1336.15% 本报告期借款增加,还款减少
货币资金(元) 1768.43万 338.72万 422.10% 报告期内赎回理财及新增银行借款
购买商品、接受劳务支付的现金(元) 1545.77万 2225.63万 30.55% 报告期内物料采购减少
销售费用(元) 1460.04万 3720.26万 60.75% 报告期内药品销量及价格下降,市场开发费用随之减少
现金及现金等价物净增加额(元) 1429.71万 -87.65万 1731.23% 经营活动、投资活动、筹资活动共同影响
投资活动产生的现金流量净额(元) 1345.70万 2098.58万 35.88% 报告期内投资理财现金净流量减少及产品权利转让收款减少
交易性金融资产(元) 811.71万 2851.71万 71.54% 报告期内购买理财减少
其他非流动资产(元) 720.39万 549.67万 31.06% 报告期内工程设备投入增加
长期待摊费用(元) 681.84万 524.45万 30.01% 报告期内厂区建筑外墙真石漆工程、设备防腐工程及车棚项目完工,在建工程转入长期待摊费用
支付的各项税费(元) 622.63万 1744.25万 64.30% 执行国家税务总局缓缴税款相关规定所缓缴的税款在上年同期缴纳而本期无此项支出及本报告期收入减少
预付款项(元) 210.82万 73.08万 188.46% 报告期内预付验证费用及展会费增加
应交税费(元) 187.85万 371.80万 49.48% 年初余额包含的控股子公司宁波双成2023年度城镇土地使用税和房产税在报告期内缴纳
筹资活动现金流出小计(元) 146.18万 637.22万 77.06% 上年同期偿还银行借款,而本报告期无此类业务
预收款项(元) 81.58万 148.76万 45.16% 年初预收客户租赁款在报告期内确认收入
应收款项融资(元) 35.99万 160.59万 77.59% 报告期内银行承兑汇票到期解付及对外背书
收到其他与经营活动有关的现金(元) 25.39万 173.87万 85.40% 本报告期收到的政府补助及保证金减少
基本每股收益(元) -0.02 0.01 291.82% 报告期内归属于上市公司的净利润下降
资产处置收益(元) -4894.02 47.53万 101.03% 上年同期产品权利转让确认收益,本报告期内无此类业务
公允价值变动收益(元) -6.11万 157.72万 103.88% 报告期内确认交易性金融资产公允价值变动收益减少
营业利润(元) -1417.86万 12.10万 11818.93% 本期产品销量减少,主营业绩下降

资产负债构成

科目 金额
流动资产 1.31亿元
无形资产 6971.91万元
其它 5.98亿元
资产总计 7.98亿元
科目 金额
长期借款 1.55亿元
流动负债 1.29亿元
其它 1050.86万元
负债总计 2.95亿元

财务报告查看

年份 一季报 中报 三季报 年报 年报审计意见
2024 -- -- -- --
2023 标准无保留意见
2022 标准无保留意见

杜邦分析结构图