换肤

财务诊断

报告期:四季报

财务状况有所下降

相对同行业公司规模加速扩张,但应收账款周转速度需加快。[查看具体诊断]

  •  个股本期
  •  去年同期

据南网能源四季报分析:

  盈利能力有所削弱,总资产收益能力大幅下降

  成长能力有所削弱,经营业绩承受明显压力

  偿债能力维持稳定,财务杠杆风险加大

  运营能力维持稳定,存货变现能力有所增强

  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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  • 净利润
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基本每股指标
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  • 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
长期借款(元) 58.28亿 44.40亿 31.28% 本报告期内为满足业务开展需要,新增银行贷款
长期应付款合计(元) 13.34亿 7.41亿 79.95% 本报告期内因业务发展需要,公司向控股股东新增长期资金拆借
一年内到期的非流动负债(元) 10.27亿 22.46亿 54.26% 本报告期内偿还到期的长期银行借款及控股股东资金拆借款,导致一年内到期的借款余额较年初减少
筹资活动产生的现金流量净额(元) 4.15亿 2.42亿 71.58% 本报告期内新增银行贷款及控股股东资金拆借款同比增加
短期借款(元) 3.06亿 1.60亿 90.45% 本报告期内为满足业务开展需要,新增银行贷款
经营活动产生的现金流量净额(元) 1.98亿 3103.64万 537.45% 本报告期内公司应收账款回款金额较上年同期大幅增加
其他应收款合计(元) 1.68亿 7493.79万 124.22% 本报告期内贺州公司由参股变更为控股,纳入公司并表范围,导致其他应收款期末余额较年初大幅增加
其他非流动资产(元) 1.55亿 3.46亿 55.20% 本报告期内公司预付的长期资产购置款陆续结算而结转,导致其他非流动资产期末余额较年初减少
预付款项(元) 1.24亿 8426.81万 46.81% 控股,纳入公司并表范围
财务费用(元) 6864.65万 5237.30万 31.07% 投建新项目所需,与上年同期相比,本报告期公司带息负债规模扩大、利息支出增加
长期待摊费用(元) 5348.70万 1089.76万 390.82% 本报告期内贺州公司由参股变更为控股,纳入公司并表范围,导致长期待摊费用期末余额较年初大幅增加
应交税费(元) 2970.57万 7057.10万 57.91% 本报告期内汇缴2023年度所得税,导致期末余额较年初减少
投资收益(元) 2833.60万 2138.04万 32.53% 本报告期内公司通过增资实现对贺州公司非同一控制下的企业合并,对原持有49%股权进行公允价值重新计量并确认投资收益,导致本报告期投资收益较上年同期增加
其他流动负债(元) 1556.94万 1034.62万 50.48% 增值税待转销项税额期末余额较年初增加
信用减值损失(元) 1227.23万 -1452.01万 184.52% 公司前期确认的应收账款在本报告期内回款较多,应收账款坏账准备期末余额下降,相应对本报告期信用减值损失进行冲回
递延所得税负债(元) 1115.48万 409.23万 172.58% 本报告期内合并贺州公司取得部分资产的入账价值大于其计税基础,按规定计算确认递延所得税负债,导致该报表项目期末余额较年初大幅增加
营业外收入(元) 589.16万 97.02万 507.25% 本报告期内收到光伏组件运行不达标的赔偿款
投资活动产生的现金流量净额(元) -3.84亿 -5.67亿 32.33% 本报告期内公司支付的在建工程项目进度款及结算款较上年同期减少

资产负债构成

科目 金额
流动资产 46.22亿元
长期投资 6.15亿元
无形资产 8836.11万元
其它 138.69亿元
资产总计 191.94亿元
科目 金额
长期借款 58.28亿元
流动负债 40.31亿元
其它 16.86亿元
负债总计 115.45亿元

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