换肤

财务诊断

报告期:三季报

财务状况有所下降

相对同行业中长期融资能力受到较大抑制,但资金占用情况严重恶化。[查看具体诊断]

  •  个股本期
  •  去年同期

据明德生物三季报分析:

  盈利能力明显恶化,主营业务利润贡献大幅下降

  成长能力明显恶化,经营业绩承受明显压力

  偿债能力有所削弱,短期偿债能力有比较好的保障

  运营能力明显恶化,流动资产合理利用率大幅下降

  现金流能力明显恶化,可持续经营能力转向恶化

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61.28%","-84.38%","-22.87%","55.16%","99.04%","383.28%","85.83%","-1242.04%","72.46%","1282.73%","4430.76%","891.36%","4340.20%","725.07%","66.83%","-65.91%","12.06%","23.91%","17.76%","-328.86%","-483.81%","3.19%","33.73%","-1679.98%","23.00%","-9.65%","16.59%","-38.27%","-16.88%","30.19%","316.37%","56.12%","512.22%","340.85%","22.90%","-213.40%","-10.00%"],["2.51\u4ebf","2.58\u4ebf","2.86\u4ebf","6.14\u4ebf","6.33\u4ebf","6.51\u4ebf","9.40\u4ebf","5.56\u4ebf","4.46\u4ebf","5.14\u4ebf","4.83\u4ebf","4.74\u4ebf","3.63\u4ebf","3.97\u4ebf","1.85\u4ebf","2.54\u4ebf","2.21\u4ebf","2.53\u4ebf","2.11\u4ebf","2.59\u4ebf","2.91\u4ebf","3.04\u4ebf","2.38\u4ebf","3.07\u4ebf","2.68\u4ebf","2.49\u4ebf","1.88\u4ebf","2.66\u4ebf","2.25\u4ebf","2.54\u4ebf","1.85\u4ebf","1.86\u4ebf","1.59\u4ebf","1.69\u4ebf","1.41\u4ebf","1.33\u4ebf","1.25\u4ebf"],["-34.24%","-30.75%","-27.73%","17.52%","35.71%","61.37%","135.82%","25.17%","42.77%","161.43%","326.73%","238.67%","160.74%","149.98%","15.82%","18.68%","8.91%","8.48%","12.06%","3.54%","10.23%","22.08%","28.06%","29.27%","47.15%","26.83%","23.82%","20.49%","51.49%","56.13%","27.43%","41.09%","6.17%","29.16%","19.38%","13.95%","-0.25%"],["0.0600","0.1400","0.1600","0.3000","1.0400","0.4200","2.7500","0.9800","0.8100","1.1300","1.2500","1.0700","0.6000","0.8100","0.2000","0.0900","0.1900","0.2100","0.1300","0.1500","0.1200","0.1700","0.1300","0.1200","0.0900","0.1800","0.1300","0.1700","0.1700","0.0700","0.1900","0.1100","0.1900","0.1500","0.0600","0.0300","0.0700"],["13.88","13.94","16.22","16.06","16.03","15.83","17.55","13.62","12.36","11.65","10.94","8.77","7.83","6.38","5.87","5.45","5.12","4.78","4.73","4.58","4.71","4.56","5.40","5.27","5.12","4.62","3.96","3.98","3.47","4.47","5.23","4.89","3.85","3.58","2.53","2.77","2.01"],["5.04","5.12","5.65","5.63","5.40","5.43","5.77","5.31","4.90","4.74","5.12","3.58","3.53","2.67","2.72","2.65","2.41","2.11","2.05","2.10","2.28","1.97","2.35","2.34","2.41","1.94","1.33","1.42","1.27","2.06","2.62","1.84","1.36","1.17","1.11","1.35","0.44"],["7.51","7.48","9.19","9.03","9.34","9.04","10.40","6.91","6.27","5.62","4.58","3.84","3.10","2.48","1.94","1.67","1.67","1.59","1.54","1.43","1.44","1.57","1.90","1.74","1.57","1.53","1.48","1.39","1.07","1.24","1.47","1.83","1.39","1.16","0.40","0.43","0.40"],["0.14","-0.0100","-0.49","1.36","0.07","0.74","2.97","1.80","1.07","0.78","1.14","1.68","0.47","0.68","0.17","0.32","0.19","0.22","0.13","0.32","0.09","0.16","0.02","0.14","0.14","0.15","0.0100","0.25","0.13","0.15","0.19","0.40","0.21","0.19","0.02","0.03","0.20"],["12.86%","15.53%","13.78%","16.55%","26.88%","25.43%","25.61%","19.42%","27.78%","27.80%","28.96%","23.39%","27.82%","26.30%","18.31%","14.61%","21.11%","20.48%","17.74%","14.87%","15.55%","17.89%","17.38%","19.38%","21.02%","21.61%","18.37%","19.65%","20.86%","20.47%","26.62%","19.20%","20.65%","20.42%","16.67%","15.21%","18.86%"],["58.90%","58.36%","57.19%","46.18%","57.92%","56.30%","60.32%","57.00%","61.23%","63.57%","64.23%","61.73%","63.97%","64.08%","61.74%","56.96%","61.49%","60.62%","60.14%","56.29%","56.00%","56.40%","56.91%","57.65%","59.11%","58.40%","58.19%","56.91%","57.44%","47.82%","52.93%","50.00%","52.08%","48.75%","49.63%","47.17%","52.11%"],["1.17%","0.93%","1.66%","2.98%","5.10%","3.21%","9.30%","2.46%","4.84%","5.90%","8.14%","4.39%","6.52%","12.29%","4.02%","0.09%","3.09%","4.07%","2.64%","5.34%","0.56%","2.18%","2.62%","1.87%","2.67%","3.76%","2.33%","3.27%","4.33%","4.06%","3.91%","3.13%","5.73%","12.70%","0.35%","-11.60%","1.01%"],["1.06%","1.07%","1.53%","3.86%","5.39%","0.53%","7.79%","-2.54%","2.90%","5.01%","7.59%","-0.76%","3.58%","8.66%","3.83%","-2.42%","2.45%","3.72%","2.26%","7.66%","-2.19%","1.15%","2.58%","1.54%","1.59%","3.71%","2.66%","1.99%","2.99%","2.72%","3.28%","1.70%","5.05%","14.29%","-0.30%","-43.46%","0.18%"],["502.06","485.92","471.11","221.45","238.38","239.23","245.59","245.78","268.97","266.34","282.50","256.62","326.45","343.43","462.36","303.14","369.22","350.64","407.98","313.98","398.10","384.89","454.13","356.18","392.53","384.60","450.82","339.56","373.12","365.41","568.96","373.12","493.60","363.79","479.09","450.19","463.02"],["0.40","0.43","0.47","1.63","0.79","0.83","1.04","0.92","0.73","0.82","0.68","1.05","0.65","0.72","0.50","0.79","0.54","0.58","0.54","0.77","0.56","0.71","0.60","0.88","0.59","0.59","0.55","0.83","0.67","0.90","0.59","0.69","0.76","0.80","0.72","0.65","0.72"],["291.41","278.62","270.19","143.02","160.38","160.78","166.25","168.77","185.78","184.04","196.57","173.90","227.82","242.17","305.47","198.91","237.55","221.20","265.21","201.13","237.71","224.92","268.24","233.83","266.76","262.27","318.43","237.45","257.25","272.76","469.05","285.63","401.89","288.34","402.62","383.03","399.12"],["210.65","207.30","200.91","78.43","80.00","78.45","79.34","77.01","83.19","82.30","85.92","82.71","98.63","101.26","156.89","104.23","131.67","129.44","150.28","117.75","169.29","159.97","185.89","122.35","125.77","122.33","132.39","102.11","115.88","92.64","99.91","87.49","91.72","75.46","76.47","67.17","63.90"],["7.33","6.70","6.99","5.27","6.05","5.37","6.01","5.76","6.55","5.79","6.26","5.10","6.15","4.07","4.71","5.59","5.83","5.00","6.35","4.76","6.01","5.01","6.38","5.54","5.37","4.95","4.08","4.23","4.01","4.30","4.81","4.65","4.81","4.19","3.69","3.53","3.42"],["6.13","5.59","5.86","4.48","5.00","4.46","4.99","4.97","5.30","4.90","5.28","4.33","5.25","3.33","3.83","4.68","3.93","3.60","4.57","3.13","3.04","2.78","3.98","3.88","3.41","3.34","2.59","2.84","2.85","3.07","3.87","3.66","3.01","3.26","2.95","2.88","2.74"],["6.12","5.58","5.84","4.46","4.99","4.45","4.98","4.96","5.29","4.89","5.28","4.32","5.24","3.32","3.81","4.67","3.92","3.59","4.55","3.11","3.04","2.78","3.98","3.86","3.41","3.34","2.59","2.84","2.85","3.07","3.87","3.66","3.01","3.26","2.95","2.88","2.74"],["0.47","0.47","0.45","0.51","1.32","1.60","0.91","0.74","0.73","0.66","0.62","0.57","0.43","0.46","0.46","0.42","0.51","0.52","0.57","0.58","0.95","0.76","0.61","0.61","0.57","0.53","0.60","0.54","0.53","0.49","0.89","0.81","1.82","2.17","4.97","3.86","1.56"],["21.64%","22.06%","21.82%","24.58%","21.30%","22.51%","22.87%","23.05%","20.71%","21.96%","23.40%","24.87%","23.55%","25.80%","25.26%","22.88%","24.22%","25.22%","24.89%","26.07%","26.11%","26.14%","25.65%","25.84%","26.06%","24.86%","26.60%","24.86%","26.55%","26.50%","30.68%","29.97%","33.39%","38.23%","46.62%","45.77%","42.67%"]]}

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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
其他非流动资产(元) 21.94亿 6.95亿 215.5800% 大额存单增加
应收账款(元) 15.65亿 25.60亿 38.8800% 应收账款收回
营业收入(元) 6.26亿 74.70亿 91.6200% 受市场需求变化,导致销售额同比下降
应付账款(元) 5.18亿 12.94亿 59.9500% 支付供应商款项
营业成本(元) 3.24亿 22.98亿 85.9100% 受市场需求变化,销售额下降,导致营业成本下降
应付职工薪酬(元) 2.48亿 3.53亿 29.7100% 发放年度奖金
其他流动资产(元) 1.81亿 3729.92万 384.8900% 预缴增值税与企业所得税
在建工程合计(元) 1.64亿 1.22亿 35.0600% 募投项目建设
其他权益工具投资(元) 1.60亿 3640.00万 340.9300% 新增对外投资
销售费用(元) 1.15亿 1.89亿 38.9200% 销售额下降,导致销售费用等下降
研发费用(元) 1.07亿 1.55亿 31.3400% 研发投入减少
存货(元) 1.05亿 2.58亿 59.4500% 本期产品销售出库
其他应收款合计(元) 8892.92万 1469.05万 505.3500% 计提大额存单收益
信用减值损失(元) 7181.99万 -7229.69万 199.3400% 应收账款收回冲回计提坏账准备
交易性金融资产(元) 6500.00万 19.53亿 96.6700% 理财产品到期
合同负债(元) 6264.62万 3.10亿 79.7600% 退回上年度期末预收款项
应收票据(元) 4366.12万 1.10亿 60.2800% 票据到期
所得税费用(元) 3152.85万 7.17亿 95.6000% 销售额下降
投资收益(元) 2966.79万 1586.35万 87.0200% 结构性存款收益增加
使用权资产(元) 2557.25万 3716.32万 31.1900% 使用权资产摊销
长期待摊费用(元) 2270.30万 1720.55万 31.9500% 装修摊销资产增加
应交税费(元) 931.07万 1.65亿 94.3600% 缴纳上年度期末应交税金
营业外支出(元) 560.29万 238.80万 134.6300% 存货报废损失增加
其他流动负债(元) 246.34万 1445.67万 82.9600% 负债到期
营业外收入(元) 44.71万 17.38万 157.2800% 收到客户违约金增加
一年内到期的非流动负债(元) 26.29万 1817.40万 98.5500% 负债到期
财务费用(元) -6565.61万 -3048.30万 115.3900% 银行存款水平增加,导致利息收入增加

资产负债构成

科目 金额
流动资产 45.30亿元
长期投资 4822.96万元
无形资产 1790.88万元
其它 31.13亿元
资产总计 77.10亿元
科目 金额
流动负债 12.55亿元
其它 6371.56万元
负债总计 13.19亿元

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