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财务诊断

报告期:三季报

财务状况有所下降

相对同行业回报股东能力变弱,但中长期融资能力受到很大抑制。[查看具体诊断]

  •  个股本期
  •  去年同期

据汇川技术三季报分析:

  盈利能力维持稳定,主营获利能力保持稳定

  成长能力维持稳定,营业收入增速略有加快

  偿债能力有所削弱,即时支付现金能力下滑

  运营能力维持稳定,流动资产合理利用率小幅下降

  现金流能力有所削弱,可持续经营能力转向恶化

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财务指标

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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
固定资产合计(元) 41.05亿 29.44亿 39.4400% ①常州汇川新能源汽车关键零部件项目(二期)在建工程转固定资产;②岳阳汇川工业电机建设项目在建工程转固定资产;③设备购置增加;④SBCLinearco.,Ltd.(以下简称“SBC”)纳入合并报表范围,固定资产相应增加
应收款项融资(元) 25.42亿 15.27亿 66.5300% 销售收银行承兑汇票增加
经营活动产生的现金流量净额(元) 14.49亿 21.00亿 31.0000% ①报告期支付给职工以及为职工支付的现金同比增加;②报告期支付的增值税及附加同比增加
销售费用(元) 11.49亿 8.30亿 38.4400% ①受业务量增长及海外业务扩展影响,员工薪酬费用、差旅费、技术服务费、招待费相应增加;②股权激励费用增加
短期借款(元) 11.29亿 20.74亿 45.5400% 短期借款到期还款
交易性金融资产(元) 8.78亿 20.08亿 56.2900% 结构性存款及理财产品赎回
其他非流动负债(元) 7.42亿 4.73亿 57.0500% 苏州汇创聚新股权投资合伙企业(有限合伙)其他合伙人出资变动和股权投资公允价值变动收益增加,导致合伙企业归属于其他合伙人的权益增加
少数股东权益(元) 4.44亿 2.96亿 50.3400% 控股子公司少数股东增资,少数股东权益增加
其他流动负债(元) 3.89亿 7.86亿 50.5100% ①已背书非6+9银行承兑汇票到期终止确认(非6+9银行指除6大国有大型商业银行及9大上市股份制银行以外的银行);②已贴现自开银行承兑汇票到期兑付
应交税费(元) 2.72亿 1.88亿 44.9500% 公司上年预缴所得税较多,导致上年末应缴未缴所得税较少
营业税金及附加(元) 1.33亿 8195.22万 62.7100% ①公司报告期销售增长,增值税相关税金及附加增加;②房屋建筑物增加,房产税增加
投资收益(元) 1.10亿 -2324.93万 572.5100% 合营企业前海晶瑞持有的海外基金公允价值增长,公司确认对其享有的投资收益增加
公允价值变动收益(元) 1.08亿 3.02亿 64.3000% ①股权类投资项目公允价值变动收益较上年同期减少;②衍生金融工具到期结算
合同资产(元) 7552.55万 5680.36万 32.9600% ①一年以内到期的应收客户质保金由“其他非流动资产”重分类至“合同资产”;②销售增加,应收客户质保金增加
所得税费用(元) 7016.79万 4159.86万 68.6800% 利润总额增加,所得税费用相应增加
营业外收入(元) 1558.31万 684.03万 127.8100% 收到的供应商赔款增加
营业外支出(元) 1378.47万 548.77万 151.1900% 固定资产毁损报废损失增加
其他综合收益1(元) 679.28万 1387.52万 51.0400% 外币汇率波动导致报表折算差额的变化
交易性金融负债(元) 117.53万 862.07万 86.3700% 远期外汇合同到期结算
资产处置收益(元) 59.16万 25.28万 133.9700% 固定资产处置收益增加
财务费用(元) -428.78万 1.24亿 103.4500% 汇率波动,汇兑收益增加
其他综合收益(元) -708.24万 2405.34万 129.4400% 外币汇率波动导致报表折算差额的变化
资产减值损失(元) -8755.02万 -4031.52万 117.1600% 存货增加,计提的资产减值损失增加
现金及现金等价物净增加额(元) -1.08亿 32.42亿 103.3200% ①取得银行借款减少;②偿还银行债务增加
信用减值损失(元) -1.87亿 -5577.38万 236.1500% ①因某客户经营出现风险,单项计提的应收账款坏账准备增加,信用减值损失增加;②应收账款增加,组合计提的应收账款坏账准备增加,信用减值损失增加
投资活动产生的现金流量净额(元) -2.44亿 -9.53亿 74.4100% ①公司购买封闭式结构性存款和封闭式理财产品同比减少;②公司购建长期资产支付的现金同比减少
筹资活动产生的现金流量净额(元) -12.94亿 20.68亿 162.5600% ①取得银行借款减少;②偿还银行债务增加

资产负债构成

科目 金额
流动资产 275.90亿元
长期投资 21.90亿元
无形资产 7.42亿元
其它 123.67亿元
资产总计 428.88亿元
科目 金额
流动负债 161.62亿元
长期借款 22.11亿元
其它 15.95亿元
负债总计 199.68亿元

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