换肤

甘源食品

i问董秘
企业号

002991

财务诊断

报告期:三季报

财务状况有所下降

相对同行业负债资产占比维持稳定,但公司的稳定经营受到威胁。[查看具体诊断]

  •  个股本期
  •  去年同期

据甘源食品三季报分析:

  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

  偿债能力有所加强,负债资产占比维持稳定

  运营能力有所削弱,资金占用情况严重恶化

  现金流能力维持稳定,销售回款能力有较大增强

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财务指标

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.83%","4.91%","-13.97%","34.25%","163.21%","-17.38%","-102.46%","-56.11%","-97.89%","13.02%","223.58%","15.54%","145.20%","-45.98%","1.57%"],["11.03\u4ebf","8.45\u4ebf","11.95\u4ebf","12.75\u4ebf","10.22\u4ebf","8.04\u4ebf","12.56\u4ebf","11.70\u4ebf","9.92\u4ebf","7.91\u4ebf","9.82\u4ebf","11.58\u4ebf","8.82\u4ebf","7.59\u4ebf","11.25\u4ebf","12.21\u4ebf","9.14\u4ebf","7.67\u4ebf","11.44\u4ebf","10.69\u4ebf","8.61\u4ebf","8.45\u4ebf","11.23\u4ebf","13.11\u4ebf","9.58\u4ebf","8.71\u4ebf","11.79\u4ebf","12.67\u4ebf","9.81\u4ebf","8.67\u4ebf"],["2.09%","6.32%","-0.12%","10.76%","5.22%","4.44%","24.02%","4.86%","17.91%","14.53%","6.36%","1.51%","5.55%","10.42%","0.80%","25.78%","8.67%","-10.92%","13.86%","-8.86%","-2.96%","11.89%","3.04%","19.39%","20.02%","18.16%","19.70%","25.40%","12.47%","79.39%"],["0.2000","0.0500","0.2300","0.2300","0.2600","0.1500","0.3500","0.2700","0.2100","0.1300","0.2900","0.1800","0.1800","0.1000","0.2200","0.2000","0.1600","0.0700","0.3100","0.1800","0.2100","0.6200","0.2400","0.1900","0.1800","0.1400","0.2900","0.1100","0.0400","0.1300"],["7.38","7.06","7.43","7.22","7.04","7.22","7.71","7.38","7.21","7.00","7.74","7.36","7.15","6.93","7.13","6.91","6.71","6.51","6.92","6.76","6.70","5.90","5.80","5.15","5.26","5.10","5.23","4.66","5.73","6.39"],["3.07","2.85","2.84","2.84","2.86","2.84","2.94","2.92","2.93","2.91","3.06","2.99","3.00","3.01","3.02","3.01","3.00","3.09","3.17","3.15","3.15","2.52","2.49","2.19","2.42","2.24","2.14","2.02","3.26","3.81"],["3.27","3.12","3.53","3.32","3.17","3.36","3.74","3.37","3.13","2.92","3.45","3.15","2.94","2.73","3.03","2.81","2.64","2.43","2.81","2.51","2.42","2.67","2.17","1.82","1.71","1.70","1.82","1.47","1.33","1.39"],["0.42","0.04","0.27","0.30","0.46","0.24","0.44","0.26","0.52","0.37","0.23","0.21","0.46","0.37","0.26","0.27","0.55","0.28","0.32","0.35","0.28","-0.03","0.60","0.0000","0.29","0.28","0.41","0.10","-0.31","-0.19"],["4.14%","0.61%","6.71%","5.47%","6.51%","3.92%","9.12%","6.87%","5.85%","4.51%","9.59%","1.95%","5.23%","5.22%","6.58%","6.04%","4.59%","5.50%","10.26%","3.69%","7.12%","39.12%","8.54%","6.86%","7.30%","6.33%","9.09%","4.30%","3.13%","5.07%"],["28.26%","26.47%","27.91%","27.68%","30.05%","28.20%","30.44%","29.67%","30.01%","27.76%","30.55%","29.37%","30.36%","28.32%","30.49%","26.52%","30.66%","32.13%","34.04%","29.02%","33.92%","31.77%","32.30%","31.94%","33.76%","34.03%","34.10%","30.23%","32.86%","34.00%"],["1.81%","0.62%","3.00%","2.68%","2.79%","1.77%","4.55%","2.93%","2.72%","2.06%","4.08%","2.18%","2.50%","1.96%","3.28%","2.02%","2.16%","1.30%","4.77%","2.27%","2.81%","8.30%","4.21%","1.33%","2.42%","2.69%","4.29%","2.59%","0.35%","2.78%"],["1.93%","0.52%","2.90%","1.85%","3.07%","1.90%","4.39%","2.72%","2.24%","2.22%","3.91%","1.71%","2.22%","2.05%","3.19%","1.75%","1.95%","1.51%","4.68%","2.53%","1.63%","6.94%","4.23%","1.52%","1.65%","1.36%","5.48%","1.30%","0.95%","1.92%"],["94.75","100.50","92.87","102.03","91.45","93.26","89.72","105.09","100.48","102.98","100.37","109.21","104.49","105.27","99.98","107.53","105.30","109.81","106.41","114.68","103.49","105.44","111.38","103.40","93.23","85.29","92.85","105.08","140.32","143.82"],["1.31","1.18","1.48","0.52","1.35","1.35","1.68","0.78","1.36","1.29","1.42","0.70","1.35","1.25","1.49","0.97","1.21","1.24","1.51","0.87","1.07","1.19","1.26","0.53","1.06","1.22","1.50","1.22","0.73","1.00"],["72.64","79.03","72.89","82.84","72.53","75.67","72.64","86.27","81.51","85.21","83.14","89.94","86.02","86.17","81.47","89.98","86.59","90.84","87.48","96.33","84.15","84.30","86.77","87.03","73.56","67.92","70.28","84.82","113.95","121.56"],["22.10","21.46","19.99","19.19","18.92","17.59","17.08","18.81","18.97","17.77","17.23","19.27","18.47","19.10","18.50","17.55","18.71","18.97","18.92","18.34","19.34","21.14","24.60","16.37","19.66","19.54","26.33","20.27","26.37","22.26"],["1.91","2.27","2.52","2.21","2.83","3.79","3.89","3.30","3.44","4.04","3.97","2.96","3.25","3.05","3.72","3.13","3.58","3.86","4.13","4.20","3.96","3.18","2.29","2.51","2.65","3.04","2.48","1.98","1.67","1.71"],["1.28","1.57","1.79","1.51","1.97","2.64","2.56","2.10","2.49","2.84","2.85","2.09","2.38","2.20","2.74","2.23","2.71","2.92","3.14","3.12","3.08","2.25","1.63","1.69","1.18","1.69","1.46","0.97","0.71","0.62"],["1.28","1.57","1.79","1.51","1.97","2.64","2.56","2.10","2.49","2.84","2.85","2.09","2.38","2.20","2.73","2.23","2.71","2.92","3.14","3.12","3.08","2.25","1.63","1.69","1.18","1.69","1.46","0.97","0.70","0.62"],["0.69","0.59","0.56","0.72","0.58","0.53","0.54","0.67","0.60","0.54","0.54","0.67","0.58","0.58","0.58","0.76","0.66","0.64","0.64","0.63","0.52","0.54","0.69","0.83","0.71","0.65","0.59","0.92","0.63","0.62"],["39.57%","35.77%","34.26%","39.03%","34.49%","32.36%","32.51%","36.75%","34.51%","31.97%","31.97%","36.74%","33.59%","33.70%","32.97%","37.89%","35.12%","34.13%","34.08%","33.66%","30.69%","32.35%","38.28%","41.00%","38.31%","36.27%","34.79%","42.96%","38.03%","37.18%"]],"year":[[2024,2023,2022,2021,2020,2019,2018,2017,2016],["2.61\u4ebf","2.41\u4ebf","1.95\u4ebf","2.21\u4ebf","4.30\u4ebf","2.03\u4ebf","1.66\u4ebf","1.37\u4ebf","1.16\u4ebf"],["-10.91%","38.44%","-13.15%","-128.51%","38.38%","19.63%","58.80%","93.61%","490.35%"],["2.21\u4ebf","1.91\u4ebf","1.46\u4ebf","1.59\u4ebf","1.60\u4ebf","1.49\u4ebf","1.28\u4ebf","1.18\u4ebf","9625.50\u4e07"],["-68.33%","37.63%","-41.99%","-144.71%","20.93%","15.03%","7.58%","66.71%","1078.69%"],["43.57\u4ebf","39.34\u4ebf","39.25\u4ebf","40.46\u4ebf","38.98\u4ebf","41.58\u4ebf","34.31\u4ebf","28.36\u4ebf","22.46\u4ebf"],["10.67%","8.97%","3.47%","4.28%","0.04%","16.85%","21.05%","31.76%","37.27%"],["0.9800","0.8900","0.6800","0.7400","1.2500","0.7700","0.6100","0.5100","0.5500"],["7.22","7.38","7.36","6.91","6.76","5.15","4.47","4.38","4.47"],["2.84","2.92","2.99","3.01","3.15","2.19","1.86","2.11","2.24"],["3.32","3.37","3.15","2.81","2.51","1.82","1.43","1.14","1.07"],["1.45","1.37","1.30","1.42","1.17","0.88","1.06","0.72","1.01"],["6.62%","7.01%","4.72%","6.93%","15.23%","7.84%","7.19%","6.98%","6.60%"],["29.23%","29.68%","29.81%","30.56%","31.89%","33.34%","32.98%","33.89%","34.59%"],["11.80%","11.79%","9.93%","10.25%","17.32%","15.88%","16.37%","15.78%","21.36%"],["11.21%","11.09%","9.17%","9.88%","15.11%","14.03%","14.97%","13.63%","16.17%"],["102.03","105.09","109.21","107.53","114.68","103.40","100.15","104.22","108.79"],["4.89","4.85","4.79","4.93","4.46","4.78","4.99","4.98","4.67"],["82.84","86.27","89.94","89.98","96.33","87.03","83.64","88.96","95.83"],["19.19","18.81","19.27","17.55","18.34","16.37","16.51","15.26","16.21"],["2.21","3.30","2.96","3.13","4.20","2.51","2.07","1.89","1.75"],["1.51","2.10","2.09","2.23","3.12","1.69","1.04","0.88","0.68"],["1.51","2.10","2.09","2.23","3.12","1.69","1.04","0.87","0.68"],["0.72","0.67","0.67","0.76","0.63","0.83","0.83","0.85","1.24"],["39.03%","36.75%","36.74%","37.89%","33.66%","41.00%","40.79%","40.29%","43.37%"]]}

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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
销售费用(元) 2.77亿 2.03亿 36.69% 本期市场推广和渠道拓展费用增长
现金及现金等价物净增加额(元) 1.32亿 -1.35亿 198.27% 本期投资活动现金流出减少
投资活动产生的现金流量净额(元) 1.19亿 -1.04亿 214.74% 本期购买大额存单和理财产品减少
所得税费用(元) 2693.61万 5363.99万 49.78% 本期应纳税所得额减少,计提的所得税费用相应减少
其他收益(元) 2345.42万 4107.25万 42.90% 本期收到的政府补助减少
其他流动资产(元) 815.20万 3327.61万 75.50% 本期期末待抵扣增值税进项税额减少
使用权资产(元) 743.50万 1174.02万 36.67% 本期使用权资产累计折旧增加
投资收益(元) 268.44万 588.49万 54.39% 本期赎回理财产品收到的收益减少
应收票据(元) 146.90万 28.91万 408.08% 本期收到银行承兑汇票增加
营业外支出(元) 132.66万 92.79万 42.97% 本期非流动资产损失增加
公允价值变动收益(元) 129.58万 237.54万 45.45% 本期计提未到期理财产品公允价值变动产生的收益减少
租赁负债(元) 66.66万 665.61万 89.98% 本期已按合同支付房屋租金
其他非流动资产(元) 12.39万 18.08万 31.48% 本期部分预付的软件款到票转出
信用减值损失(元) 11.95万 -79.55万 115.02% 本期计提的应收账款坏账准备减少
资产处置收益(元) -3.31万 19.91万 116.61% 本期处置使用权资产
汇率变动对现金及现金等价物的影响(元) -73.66万 -8.01万 819.49% 本期美元汇兑损失增加
资产减值损失(元) -99.05万 -63.32万 56.42% 本期计提的存货跌价准备增加
财务费用(元) -643.91万 -937.40万 31.31% 本期利息收入减少
筹资活动产生的现金流量净额(元) -2.16亿 -3.24亿 33.51% 本期现金股利金额减少

资产负债构成

科目 金额
流动资产 10.86亿元
无形资产 1.16亿元
其它 9.39亿元
资产总计 21.41亿元
科目 金额
流动负债 3.28亿元
其它 1.52亿元
负债总计 4.80亿元

财务报告查看

年份 一季报 中报 三季报 年报 年报审计意见
2025 -- --
2024 标准无保留意见
2023 标准无保留意见

杜邦分析结构图