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财务诊断

报告期:四季报

财务状况有所下降

相对同行业资产综合利用效率出现下降,但资金使用效率有所下降。[查看具体诊断]

  •  个股本期
  •  去年同期

据湘佳股份四季报分析:

  盈利能力有所削弱,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,短期偿债能力偏弱

  运营能力有所削弱,流动资产合理利用率小幅下降

  现金流能力有所加强,公司现金回收质量略差

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财务指标

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62%","-18.41%","-6.82%","-2.46%","2.15%","-11.88%","-5.47%","-2.76%"],["85.28","75.75","78.51","76.79","81.22","76.99","76.46","79.82","82.81","73.92","71.86","73.12","76.72","74.34","74.86","81.54","90.27","73.08","72.06","77.62","72.69","72.44","73.27","73.19","75.63","74.18","71.13","73.82","74.21","76.33","83.33","73.92","69.85","77.58","68.12"],["1.34","1.78","1.31","1.58","1.37","1.44","1.59","1.42","1.38","1.44","1.59","1.54","1.43","1.38","1.79","1.60","1.34","1.42","1.72","1.30","1.51","1.35","1.60","1.44","1.65","1.54","1.44","1.69","1.51","1.73","1.44","1.32","1.68","1.57","2.07"],["72.75","64.07","67.08","65.88","70.15","65.53","64.83","67.59","69.78","63.65","61.51","62.97","67.11","62.80","63.08","69.97","76.92","63.18","64.91","66.89","65.18","64.71","64.86","63.44","62.11","62.28","62.53","64.50","63.44","60.85","68.15","64.00","58.26","64.42","56.46"],["12.52","11.67","11.44","10.92","11.07","11.46","11.63","12.23","13.03","10.27","10.35","10.15","9.61","11.54","11.79","11.58","13.35","9.89","7.14","10.73","7.51","7.74","12.62","11.70","13.51","11.91","8.60","9.32","10.78","15.47","15.18","9.92","11.59","13.16","11.65"],["1.13","1.09","1.26","1.42","1.41","1.36","1.45","1.46","1.41","1.59","1.97","2.01","1.89","1.93","2.10","2.43","2.66","2.55","2.28","2.01","1.94","1.57","1.26","1.25","1.66","0.62","1.44","0.93","0.79","0.86","0.87","0.71","0.67","0.98","1.19"],["0.66","0.65","0.75","0.93","0.87","0.83","0.91","0.92","0.88","1.00","1.35","1.40","1.26","1.35","1.38","1.64","1.79","1.78","1.37","1.11","0.87","0.60","0.42","0.31","0.84","0.30","0.59","0.46","0.22","0.42","0.37","0.29","0.43","0.64","0.88"],["0.65","0.65","0.75","0.93","0.87","0.83","0.91","0.92","0.88","1.00","1.35","1.40","1.26","1.34","1.38","1.63","1.78","1.77","1.37","1.11","0.87","0.60","0.42","0.31","0.84","0.30","0.59","0.46","0.22","0.42","0.37","0.29","0.43","0.64","0.88"],["0.89","0.86","0.83","0.80","0.76","0.75","0.73","0.76","0.66","0.56","0.49","0.46","0.45","0.39","0.32","0.32","0.37","0.33","0.31","0.42","0.47","0.61","0.79","0.81","0.70","1.34","0.62","0.78","1.53","1.09","1.19","1.33","1.16","0.83","0.68"],["45.06%","44.05%","43.67%","42.69%","41.45%","41.23%","40.27%","41.05%","37.82%","33.94%","31.03%","30.14%","29.86%","27.42%","24.10%","23.70%","25.03%","23.52%","23.20%","27.64%","30.05%","34.33%","38.56%","38.45%","34.73%","55.15%","34.76%","41.81%","50.51%","47.57%","49.15%","54.23%","51.16%","43.89%","39.43%"]],"year":[[2023,2022,2021,2020,2019,2018,2017,2016,2015,2014,2013,2012],["4361.89\u4e07","1.03\u4ebf","4561.93\u4e07","4.33\u4ebf","15.97\u4ebf","5.83\u4ebf","9309.87\u4e07","3.39\u4ebf","-7425.72\u4e07","9274.85\u4e07","-1.32\u4ebf","2175.91\u4e07"],["-314.57%","-257.61%","-75.64%","-67.38%","268.55%","212.63%","-87.99%","248.26%","-424.28%","306.72%","-1703.17%","-98.73%"],["3193.28\u4e07","7887.92\u4e07","-103.37\u4e07","4.00\u4ebf","15.75\u4ebf","5.58\u4ebf","4604.27\u4e07","3.02\u4ebf","-1.01\u4ebf","7534.46\u4e07","-1.55\u4ebf","1784.57\u4e07"],["-277.80%","-245.59%","-96.32%","-70.48%","281.33%","400.06%","-94.37%","651.54%","-541.57%","4357.38%","-6041.67%","-100.90%"],["70.92\u4ebf","63.85\u4ebf","52.18\u4ebf","45.31\u4ebf","51.77\u4ebf","37.90\u4ebf","30.59\u4ebf","29.81\u4ebf","22.67\u4ebf","21.91\u4ebf","16.81\u4ebf","16.29\u4ebf"],["16.96%","18.15%","18.97%","-14.47%","53.46%","45.10%","-7.71%","44.12%","-0.42%","37.42%","2.68%","1.72%"],["-0.3100","0.1100","0.0500","0.8000","3.1100","1.3100","0.2200","1.1100","0.0600","0.4500","-0.1900","0.3000"],["7.00","8.99","8.70","9.14","8.91","6.90","6.12","6.01","4.05","4.31","3.84","4.02"],["2.85","3.48","3.15","3.16","2.29","2.67","3.06","3.07","1.97","2.18","2.05","2.04"],["2.56","4.08","4.10","4.50","5.13","2.91","1.81","1.71","0.89","1.80","0.94","1.45"],["0.88","0.93","0.76","1.01","3.88","2.14","0.87","1.58","0.81","1.74","0.05","0.90"],["-2.81%","-4.62%","2.52%","7.93%","31.88%","15.01%","-7.78%","14.96%","-10.47%","5.81%","-11.79%","3.84%"],["9.67%","7.27%","12.90%","18.23%","41.99%","26.68%","9.07%","26.86%","4.45%","14.50%","-0.17%","12.81%"],["-2.91%","-0.19%","2.20%","8.86%","47.99%","24.10%","-0.54%","23.61%","-4.66%","15.63%","-10.39%","9.05%"],["-4.12%","-0.86%","2.00%","8.23%","37.88%","21.02%","-2.55%","18.65%","-13.98%","9.92%","-8.62%","7.83%"],["75.75","76.99","73.92","74.34","73.08","74.08","75.89","66.31","68.08","70.25","69.73","73.82"],["6.03","5.83","6.01","6.07","6.07","5.95","5.87","6.22","6.41","6.20","6.18","5.87"],["64.07","65.53","63.65","62.80","63.18","63.33","63.06","59.95","58.73","60.12","60.11","64.60"],["11.67","11.46","10.27","11.54","9.89","10.76","14.96","7.42","10.91","10.13","9.63","9.21"],["1.09","1.36","1.59","1.93","2.55","1.51","1.22","1.60","0.84","0.82","0.74","1.15"],["0.65","0.83","1.00","1.35","1.78","0.62","0.34","0.77","0.31","0.30","0.36","0.62"],["0.65","0.83","1.00","1.34","1.77","0.62","0.34","0.77","0.31","0.30","0.36","0.62"],["0.86","0.75","0.56","0.39","0.33","0.64","0.85","0.61","1.25","1.14","1.22","0.67"],["44.05%","41.23%","33.94%","27.42%","23.52%","35.88%","40.28%","34.98%","46.33%","51.03%","52.32%","39.33%"]]}

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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
在建工程合计(元) 5.02亿 2.28亿 120.40% 美食心动超级工厂、旧设备更新改造转在建
筹资活动产生的现金流量净额(元) 1.19亿 -8215.90万 244.99% 增加了超级工厂的项目贷款,去年3月偿还了工行1亿元到期贷款
预付款项(元) 5668.52万 2430.61万 133.21% 灾后重建项目预付材料
经营活动产生的现金流量净额(元) 5098.16万 9233.89万 44.79% 同比去年存货增加了3700多万
其他应收款合计(元) 4730.29万 3032.31万 56.00% 湘佳沐洲能源公司新增光伏项目招投标保证金
财务费用(元) 863.20万 626.78万 37.72% 贷款的增加和可转债的利息费用
信用减值损失(元) 2.23万 293.36万 99.24% 减少了步步高、家乐福的坏账计提
资产减值损失(元) -378.79万 -20.00万 1793.97% 存货跌价准备的计提
投资活动产生的现金流量净额(元) -9918.71万 -2.33亿 57.52% 部分项目如:2亿羽孵化场、100万吨饲料厂一期工程相继完工,本年投入减少

资产负债构成

科目 金额
流动资产 13.01亿元
无形资产 1.23亿元
其它 24.62亿元
资产总计 38.86亿元
科目 金额
流动负债 9.16亿元
长期借款 5.57亿元
其它 6.97亿元
负债总计 21.70亿元

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