换肤

财务诊断

报告期:三季报

财务状况有所下降

相对同行业可持续经营能力加倍增强,但主营业务利润贡献大幅下降。[查看具体诊断]

  •  个股本期
  •  去年同期

据光华科技三季报分析:

  盈利能力有所削弱,回报股东能力受损

  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,短期债务风险存在但可以控制

  运营能力维持稳定,资金使用效率有所下降

  现金流能力明显改善,可持续经营能力加倍增强

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财务指标

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  • 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
购买商品、接受劳务支付的现金(元) 12.91亿 20.90亿 38.2200% 本期受市场需求的影响,降低备货量。购买商品支付的现金有所减少
货币资金(元) 5.26亿 3.30亿 59.2500% 本期降低备货量付款相应减少
存货(元) 4.52亿 7.62亿 40.6200% 本期受降低备货量及销售规模减少,存货规模相应减少
未分配利润(元) 3.40亿 6.20亿 45.1100% 本期发生经营亏损,未分配利润相应减少
递延所得税资产(元) 1.52亿 9023.41万 68.2100% 本期发生经营亏损,计提相应可抵扣亏损税额
筹资活动产生的现金流量净额(元) 1.22亿 3.83亿 68.2500% 上期新增项目专项贷款1.75亿元
经营活动产生的现金流量净额(元) 9284.76万 -2629.09万 453.1500% 购买商品支付的现金较上年同期减少
购建固定资产、无形资产和其他长期资产支付的现金(元) 8009.51万 1.56亿 48.8000% 本期设备采购中使用汇票结算的占比增加,现金投资规模有所减少
应收款项融资(元) 7520.96万 3794.30万 98.2200% 期末留存的高信用银行承兑汇票较期初增加,可根据公司需要灵活变现
使用权资产(元) 2125.23万 1325.21万 60.3700% 本期续约厂房租赁
收到其他与经营活动有关的现金(元) 1932.00万 4893.45万 60.5200% 本期收回的银承保证金减少
吸收投资收到的现金(元) 1914.76万 6211.06万 69.1700% 第一期股权激励行权集中在上期完成
租赁负债(元) 1856.72万 809.18万 129.4600% 本期续约厂房租赁
其他非流动资产(元) 1820.86万 5073.94万 64.1100% 本期设备到货,转入固定资产及在建工程
收到的税费返还(元) 1814.21万 681.21万 166.3200% 本期收到的所得税退税金额增加
信用减值损失(元) -220.64万 -515.27 428095.6100% 本期对可收回风险较高的应收账款单独计提了坏账准备
投资活动产生的现金流量净额(元) -3988.27万 -1.56亿 74.4300% 本期收回退出潮汇合伙投资款及设备采购中使用汇票结算的占比增加,现金投资规模有所减少
所得税费用(元) -6271.54万 215.15万 3014.9300% 本期出现经营亏损,相应抵减后期盈利应计的所得税费用
资产减值损失(元) -1.09亿 -10.75万 101573.0900% 本期计提的存货跌价准备增加
净利润(元) -2.80亿 1.06亿 363.9800% 本期出现经营亏损,税后利润同比下降
利润总额(元) -3.43亿 1.08亿 416.6400% 受金属价格下跌及需求下降影响,销售收入较上年同期减少

资产负债构成

科目 金额
流动资产 19.24亿元
无形资产 9781.32万元
其它 15.84亿元
资产总计 36.07亿元
科目 金额
流动负债 17.12亿元
长期借款 3.12亿元
其它 7413.01万元
负债总计 20.98亿元

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