换肤

财务诊断

报告期:三季报

财务状况有所下降

相对同行业存货变现能力有所增强,但即时支付现金能力大幅下滑。[查看具体诊断]

  •  个股本期
  •  去年同期

据日科化学三季报分析:

  盈利能力有所削弱,回报股东能力明显变弱

  成长能力有所削弱,经营业绩承受明显压力

  偿债能力明显恶化,即时支付现金能力大幅下滑

  运营能力有所削弱,中长期融资能力受到很大抑制

  现金流能力明显恶化,销售回款能力短期内恶化

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财务指标

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","7.50%","-33.18%","6.56%","10.92%","9.93%","12.35%","12.75%","12.53%","13.84%","13.16%","16.04%","25.33%","25.87%","21.85%","14.09%"],["174.36","163.30","166.91","152.26","138.74","151.32","156.78","154.42","156.74","150.62","136.34","119.35","109.00","120.41","115.50","125.05"],["4.83","5.32","5.33","5.87","6.17","6.23","6.12","5.50","5.30","5.30","5.75","6.17","6.47","6.24","7.02","5.56"],["91.23","80.64","82.39","76.38","72.79","77.12","78.24","78.79","83.96","82.20","74.73","70.39","66.71","71.29","69.11","74.45"],["83.13","82.66","84.52","75.88","69.42","74.20","78.54","75.63","72.78","68.42","61.62","48.96","42.29","49.12","46.40","50.60"],["3.84","3.42","3.01","2.89","2.78","3.02","2.68","2.26","2.39","2.68","4.22","3.94","1.54","1.53","1.24","1.47"],["3.02","2.61","2.31","2.23","1.87","2.05","1.96","1.62","1.66","1.86","2.96","2.94","0.96","0.95","0.77","0.81"],["2.88","2.50","2.10","2.03","1.87","2.05","1.96","1.62","1.66","1.86","2.96","2.94","0.96","0.95","0.77","0.81"],["0.46","0.43","1.82","0.55","0.59","0.51","0.50","0.68","0.70","0.90","0.59","0.72","0.99","1.07","1.36","1.27"],["31.85%","31.09%","31.14%","29.91%","32.37%","29.28%","30.64%","36.36%","35.80%","38.64%","32.73%","35.95%","46.35%","47.40%","51.24%","50.63%"]]}

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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
其他非流动资产(元) 7.56亿 2.76亿 173.5000% 公司本期投资长期银行大额存单较多,同时,非同一控制下合并,被合并方未完成的债务重组收益列报本项目,此外随着在建项目的建设,公司期末预付设备、工程款也有所增加
在建工程合计(元) 7.48亿 4.60亿 62.6700% 本期公司在建项目全面开工建设
购建固定资产、无形资产和其他长期资产支付的现金(元) 3.92亿 1.97亿 98.9800% 本期公司投资的项目建设进度加快,资金支出较上期大幅增加
取得借款收到的现金(元) 2.69亿 5667.36万 374.8100% 本期公司增加了长短期借款,同时银行承兑汇票贴现也有所增加,高风险等级承兑银行的汇票贴现未到期时,贴现资金作为银行借款列报
短期借款(元) 1.54亿 8876.27万 73.9500% 公司为保障流动性本期新增短期借款,同时,公司期末已贴现未终止确认的银行承兑汇票增加
其他流动资产(元) 1.38亿 9610.62万 43.1100% 本期公司发放的委托贷款导致,期初发放50%,本期已全部发放
预付款项(元) 1.23亿 8163.58万 50.3700% 本期末为保证国庆假期期间的原料稳定供应,提前支付部分主要原料货款
长期借款(元) 1.12亿 388.70万 2781.0400% 公司项目建设进度加快,为保障项目资金需求继续提取部分银行长期借款
货币资金(元) 7469.65万 1.16亿 35.7000% 本期公司在建项目加快建设进度支出工程款项较多,同时对闲置资金进行理财
收到的税费返还(元) 4054.40万 2951.20万 37.3800% 公司收到出口退税及所得税汇算清缴退回
支付的各项税费(元) 3119.88万 8728.57万 64.2600% 公司本期利润较低,预交的所得税较少
研发费用(元) 2968.21万 4717.37万 37.0800% 本期公司部分研发项目领料产出产品,相应研发领料从研发费用分类至相关产品成本
其他应付款合计(元) 2465.64万 4878.02万 49.4500% 期初余额包含吉布斯公司的款项,本期吉布斯纳入合并,相关往来款已抵消
应收款项融资(元) 1907.91万 3819.98万 50.0500% 公司提高银行承兑汇票使用效率,期末风险等级较低承兑银行的金额相对较少
投资收益(元) 1434.99万 899.69万 59.5000% 委托贷款收益
所得税费用(元) 1403.43万 4154.74万 66.2200% 本期营业利润下降
取得投资收益收到的现金(元) 1382.55万 921.48万 50.0400% 委托贷款收益
合同负债(元) 1173.97万 1937.91万 39.4200% 受市场影响,期末先款后货模式的销售降低
应交税费(元) 913.59万 353.09万 158.7400% 所得税影响,期初根据全年情况汇算应交所得税较少
营业外收入(元) 726.62万 40.00万 1716.5000% 本期非同一控制下企业合并产生大额利得
其他收益(元) 65.06万 35.89万 81.2700% 本期收到政府补助增加
营业外支出(元) 62.74万 1499.43万 95.8200% 上期更新换代设备报废处理
资产处置收益(元) 6.03万 4.20万 43.3100% 公司更新处置固定资产
财务费用(元) -176.99万 -2130.51万 91.6900% 汇兑损益影响
信用减值损失(元) -323.05万 -1468.49万 78.0000% 全额计提汇丰公司坏账导致信用减值损失偏高

资产负债构成

科目 金额
流动资产 12.32亿元
无形资产 2.76亿元
长期投资 600.00万元
其它 20.37亿元
资产总计 35.51亿元
科目 金额
流动负债 5.36亿元
长期借款 1.12亿元
其它 3.24亿元
负债总计 9.72亿元

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