换肤

财务诊断

报告期:三季报

财务状况有所下降

相对同行业主营业务利润贡献明显提升,但存货的周转速度需要加快。[查看具体诊断]

  •  个股本期
  •  去年同期

据博实股份三季报分析:

  盈利能力维持稳定,主营获利能力保持稳定

  成长能力维持稳定,营业收入增速大幅提升

  偿债能力维持稳定,短期偿债能力具有一定的保障

  运营能力维持稳定,流动资产的周转速度需要加快

  现金流能力明显恶化,现金满足投资能力被严重削弱

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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
其他流动资产(元) 4.05亿 878.19万 4509.2400% 金管理操作影响
其他非流动负债(元) 2.76亿 2.00亿 38.5100% 超过一年以上的预收货款增加
货币资金(元) 1.90亿 6.60亿 71.1600% 金管理操作影响
其他流动负债(元) 1.83亿 1.19亿 52.9100% 未终止确认的已背书转让尚未到期的银行承兑汇票增加
研发费用(元) 1.09亿 7150.16万 51.8600% 研发投入增加
在建工程合计(元) 1.04亿 2724.11万 281.5400% 基建项目投入
销售费用(元) 8522.91万 5999.87万 42.0500% 销售规模增长,职工薪酬、售后、销售服务费等销售费用增加
管理费用(元) 6403.50万 8148.28万 21.4100% 报告期与基期合并报表范围变化影响,报告期不含已出售的境外公司
其他收益(元) 6400.44万 4210.11万 52.0300% 本期收到的增值税软件退税款同比增加
应交税费(元) 2132.70万 5402.87万 60.5300% 本期末应交税费减少
应付职工薪酬(元) 2100.44万 7047.56万 70.2000% 2022年期末计提的年终奖在2023年1月发放,余额减少
其他应付款合计(元) 1832.19万 303.50万 503.6800% 本期子公司减资形成应付股东款项
短期借款(元) 1600.00万 3183.00万 49.7300% 子公司短期银行借款融资减少
投资性房地产(元) 1194.65万 637.31万 87.4500% 新增暂时闲置房产对外租赁
公允价值变动收益(元) 891.55万 172.75万 416.0900% 现金管理操作
营业外收入(元) 687.85万 1.00万 68666.8600% 合同违约金收入
投资收益(元) 428.98万 1716.45万 75.0100% 本期对联营企业确认的投资收益同比减少
财务费用(元) -49.06万 -788.57万 93.7800% 可转债计提利息费用冲减利息收入
经营活动产生的现金流量净额(元) -542.74万 2.37亿 102.2900% 合同履约,报告期生产投入、采购等经营性现金流出增加
信用减值损失(元) -2850.87万 -469.16万 507.6600% 计提的坏账准备增加
投资活动产生的现金流量净额(元) -1.84亿 2.05亿 189.8600% 现金管理操作及基建投入增加
筹资活动产生的现金流量净额(元) -2.80亿 1.79亿 256.0100% 基期2022年9月公司发行金额为4.5亿元可转债

资产负债构成

科目 金额
流动资产 55.28亿元
长期投资 3.88亿元
无形资产 5381.82万元
其它 4.56亿元
资产总计 64.25亿元
科目 金额
流动负债 21.56亿元
其它 7.32亿元
负债总计 28.89亿元

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