换肤

财务诊断

报告期:一季报

财务状况有所下降

相对同行业公司现金回收质量较高,但公司规模由扩张变为收缩。[查看具体诊断]

  •  个股本期
  •  去年同期

据大洋生物一季报分析:

  盈利能力有所加强,主营获利能力有明显提升

  成长能力明显恶化,营业收入由增长转为下降

  偿债能力维持稳定,流动负债的及时偿还可以保证

  运营能力有所削弱,产品市场竞争力减弱

  现金流能力维持稳定,资金利用效率低下的现状被扭转

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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
短期借款(元) 1.21亿 1.80亿 33.11% 公司报告期期末已贴现未到期的银行承兑汇票较年初减少
长期借款(元) 1.13亿 6906.11万 63.09% 报告期新增借款
应收账款(元) 6661.02万 3843.48万 73.31% 季度末发货量较大,应收账期未到期
库存股(元) 6003.41万 2541.84万 136.18% 报告期股份回购
应收款项融资(元) 4486.64万 6475.41万 30.71% 报告期末A级以上的银行承兑汇票减少
其他非流动资产(元) 3197.63万 2084.27万 53.42% 报告期支付工程预付款较期初增加
预付款项(元) 683.63万 1576.43万 56.63% 原材料价格下降,减少原料库存
其他收益(元) 546.45万 313.20万 74.47% 本报告期享受先进制造业企业按照当期可抵扣进项税额加计5%抵减的税收优惠政策,增加当期收益
应交税费(元) 328.56万 640.21万 48.68% 报告期末应交增值税、房产税、土地使用税较年初减少
营业税金及附加(元) 137.76万 228.89万 39.81% 本报告期应交附加税较上年同期减少
所得税费用(元) 96.72万 209.46万 53.82% 报告期内应纳税所得额减少
其他流动负债(元) 49.47万 83.33万 40.63% 报告期内已背书未到期的A级以下的应收票据减少
经营活动产生的现金流量净额(元) 17.63万 -2221.05万 100.79% 报告期内购买商品、接受劳务支付的现金及支付的各项税费较上年同期减少
预收款项(元) 6.83万 1.64万 316.71% 报告期预收租金
应收票据(元) 4.67万 75.38万 93.81% 报告期末A级以下承兑汇票减少
营业外支出(元) 2.96万 23.40万 87.35% 本报告期内其他支出减少
营业外收入(元) 2.34万 10.06万 76.75% 报告期内设备报废处置产生的收益减少
资产处置收益(元) 3841.00 6.44万 94.03% 报告期内处置的资产减少
资产减值损失(元) -30.68万 -117.40万 73.86% 报告期内计提的存货跌价准备较上年同期减少
投资收益(元) -85.39万 118.79万 171.88% 报告期内理财收益较上年同期减少
信用减值损失(元) -146.11万 -52.34万 179.17% 报告期末应收账款余额较期初增加
财务费用(元) -177.47万 193.41万 191.76% 报告期内银行存款利息收入及汇兑收益较上年同期增加
投资活动产生的现金流量净额(元) -2655.66万 -4884.71万 45.63% 本报告期内未购买及无到期赎回的理财产品
筹资活动产生的现金流量净额(元) -5574.67万 3878.63万 243.73% 报告期内偿还债务支付的现金较上年增加,本报告期支付股份回购款
现金及现金等价物净增加额(元) -8167.05万 -3294.67万 147.89% 报告期内筹资活动产生的现金流量金额较上年减少

资产负债构成

科目 金额
流动资产 5.92亿元
无形资产 9265.78万元
长期投资 3530.07万元
其它 7.66亿元
资产总计 14.86亿元
科目 金额
流动负债 3.45亿元
长期借款 1.13亿元
其它 3764.48万元
负债总计 4.95亿元

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