换肤

开尔新材

i问董秘
企业号

300234

财务诊断

报告期:三季报

财务状况保持稳定

相对同行业公司资金利用效率获极大提升,但产品市场竞争力减弱。[查看具体诊断]

  •  个股本期
  •  去年同期

据开尔新材三季报分析:

  盈利能力维持稳定,主营获利能力有明显提升

  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,即时支付现金能力大幅加强

  运营能力维持稳定,应收账款周转速度需加快

  现金流能力有所加强,销售回款能力显著增强

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财务指标

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86","0.87","0.98","1.05","1.03","0.75","0.71","0.68","0.70","0.66","0.63","0.57","0.58","0.66","0.64","0.60","0.56","0.60","0.64","0.61","0.63","0.65","0.69","0.58","0.61","0.58","0.64","0.52","0.52","0.52","0.55","0.52","0.50","0.54","0.52","0.49","0.61","0.56","0.77","0.64","0.63","0.68","0.69","0.81","0.76","0.98","1.03"],["39.05%","38.86%","40.77%","39.56%","40.70%","41.51%","43.30%","43.69%","43.82%","41.67%","42.55%","42.96%","42.75%","42.04%","43.29%","41.94%","42.07%","39.98%","41.11%","40.44%","40.45%","39.60%","41.18%","36.43%","35.73%","33.88%","35.55%","32.31%","31.17%","28.66%","29.73%","30.49%","31.06%","28.95%","28.41%","28.94%","30.11%","29.37%","31.39%","32.46%","33.52%","31.69%","33.49%","31.02%","33.18%","28.42%","29.14%","28.56%","29.32%","27.63%","27.27%","28.44%","27.42%","25.40%","31.02%","28.82%","35.57%","32.68%","32.63%","33.27%","34.00%","38.50%","37.10%","44.02%","37.48%"]],"year":[[2024,2023,2022,2021,2020,2019,2018,2017,2016,2015,2014,2013,2012,2011,2010,2009,2008],["2.46\u4ebf","2.52\u4ebf","2.27\u4ebf","2.86\u4ebf","3.00\u4ebf","6305.38\u4e07","1.51\u4ebf","2.70\u4ebf","2.08\u4ebf","1.52\u4ebf","1.57\u4ebf","1.51\u4ebf","1.24\u4ebf","1.00\u4ebf","9784.98\u4e07","8976.51\u4e07","5927.53\u4e07"],["-53.18%","2.77%","-22.21%","-208.80%","58.00%","-32.57%","-89.91%","0.69%","66.08%","27.87%","11.82%","32.21%","13.59%","19.15%","29.97%","62.99%","-13.45%"],["2.14\u4ebf","2.52\u4ebf","1.77\u4ebf","2.76\u4ebf","2.81\u4ebf","1.40\u4ebf","2080.83\u4e07","2.32\u4ebf","1.79\u4ebf","1.21\u4ebf","1.42\u4ebf","1.39\u4ebf","1.15\u4ebf","8994.32\u4e07","8617.00\u4e07","8325.03\u4e07","4644.91\u4e07"],["-55.09%","133.25%","-24.19%","-835.39%","29.83%","32.06%","-96.74%","115.23%","162.17%","-11.12%","13.08%","75.81%","17.46%","27.25%","40.01%","139.51%","-2.06%"],["35.69\u4ebf","34.77\u4ebf","32.72\u4ebf","34.27\u4ebf","27.02\u4ebf","24.06\u4ebf","22.68\u4ebf","20.37\u4ebf","18.10\u4ebf","16.52\u4ebf","16.76\u4ebf","16.80\u4ebf","14.28\u4ebf","13.29\u4ebf","14.17\u4ebf","11.81\u4ebf","12.38\u4ebf"],["-2.05%","9.46%","-2.28%","26.11%","3.03%","12.73%","11.75%","27.93%","30.01%","5.93%","11.01%","21.67%","7.11%","22.24%","32.91%","8.82%","-2.20%"],["0.1800","0.2800","0.2900","0.3700","0.7000","0.3900","0.3400","0.4900","0.5700","0.5000","0.5500","0.7000","0.6200","0.5800","0.5000","0.4300","0.3200"],["6.33","6.41","6.04","6.17","5.63","5.13","5.23","5.40","5.18","4.61","5.24","4.94","4.44","4.14","3.99","4.10","2.95"],["2.59","2.52","2.16","2.37","1.86","1.84","2.01","1.91","1.66","1.01","1.44","1.32","1.35","1.48","1.63","1.56","0.99"],["2.49","2.61","2.64","2.59","2.53","2.07","2.00","2.25","2.28","2.37","2.62","2.35","1.85","1.45","1.16","1.47","0.80"],["0.45","0.48","0.57","0.41","0.66","0.60","0.21","0.55","0.65","0.56","0.68","0.78","0.40","0.46","0.42","0.76","0.47"],["2.58%","2.27%","2.40%","-0.37%","9.73%","4.45%","4.01%","10.32%","11.86%","11.87%","11.29%","11.27%","10.86%","10.89%","10.74%","11.14%","7.90%"],["19.38%","20.25%","19.35%","17.49%","25.14%","25.05%","23.67%","27.32%","28.73%","28.68%","28.52%","27.81%","27.78%","26.61%","24.39%","25.76%","21.11%"],["3.86%","0.75%","3.43%","5.29%","11.17%","0.60%","7.29%","15.69%","15.21%","11.64%","12.91%","14.56%","14.57%","17.39%","19.85%","24.46%","15.69%"],["3.33%","-0.72%","2.87%","3.63%","9.58%","-9.63%","-0.02%","12.95%","12.76%","10.66%","11.55%","13.24%","13.27%","15.14%","16.41%","18.24%","13.33%"],["203.20","189.54","194.28","175.23","188.83","181.91","192.35","186.86","186.57","209.01","208.71","165.13","162.37","133.16","114.09","123.80","131.36"],["7.21","7.21","6.35","7.20","5.89","6.52","6.67","6.29","5.94","5.07","5.40","5.99","5.96","6.53","7.89","7.85","8.42"],["77.95","75.08","81.63","72.12","91.09","87.42","92.96","93.69","88.58","105.71","126.45","91.45","90.65","80.96","70.92","75.62","76.46"],["125.26","114.46","112.65","103.11","97.74","94.49","99.38","93.17","98.00","103.31","82.25","73.68","71.72","52.19","43.17","48.18","54.90"],["1.96","2.31","1.86","1.87","1.81","2.07","1.86","2.28","2.70","3.07","2.80","2.57","3.36","3.44","2.77","2.25","1.57"],["1.56","1.87","1.43","1.42","1.35","1.56","1.13","1.33","1.58","2.07","1.70","1.62","2.40","2.59","2.10","1.69","1.06"],["1.44","1.74","1.29","1.28","1.18","1.46","1.13","1.33","1.58","2.07","1.70","1.62","2.40","2.59","2.10","1.77","1.15"],["0.91","0.97","0.90","0.90","0.84","1.00","0.75","0.69","0.64","0.62","0.63","0.55","0.56","0.62","0.74","0.88","1.13"],["40.77%","43.30%","42.55%","43.29%","40.63%","40.89%","37.83%","34.38%","32.21%","31.44%","34.40%","31.55%","32.13%","33.70%","34.74%","40.09%","46.59%"]]}

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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
营业收入(元) 1.86亿 3.01亿 38.24% 报告期内,受市场需求放缓与项目现场进度拉长的影响,本期结算收入下降,毛利额同比下降;强化应收账款管控,本期冲回的减值准备同比大幅增加;持续推进降本增效措施,期间费用下降;参股公司股权公允价值变动产生的收益较上年同期大幅下降。以上原因共同导致本报告期营业收入、营业利润及净利润同比下降
交易性金融资产(元) 1.85亿 6116.54万 203.19% 报告期内理财产品投资增加
营业成本(元) 1.38亿 2.29亿 39.83% 报告期内,受市场需求放缓与项目现场进度拉长的影响,本期结算收入下降,毛利额同比下降;强化应收账款管控,本期冲回的减值准备同比大幅增加;持续推进降本增效措施,期间费用下降;参股公司股权公允价值变动产生的收益较上年同期大幅下降。以上原因共同导致本报告期营业收入、营业利润及净利润同比下降
货币资金(元) 9229.60万 1.76亿 47.59% 报告期内闲置资金购买理财产品增加
经营活动产生的现金流量净额(元) 8748.49万 6637.27万 31.81% 报告期内公司营业收入下降,销售商品、提供劳务收到的现金同比减少6,920.59万元,下降18.55%;购买商品、接受劳务支付的现金同比减少4,423.59万元,下降22.03%;支付的各项税费同比减少2,119.25万元,下降58.16%;支付给职工以及为职工支付的现金减少2,005.94万元,下降30.82%;现金流入减少的绝对值较现金流出更小
应付账款(元) 6671.72万 9831.23万 32.14% 报告期末应付材料劳务款减少
合同负债(元) 5186.49万 3660.29万 41.70% 报告期末预收合同货款增加
合同资产(元) 4854.02万 9261.31万 47.59% 报告期末不满足无条件收款权收取对价的权利的应收账款减少
短期借款(元) 4302.33万 194.00万 2117.70% 报告期内取得的短期借款增加
筹资活动产生的现金流量净额(元) 3051.80万 1024.32万 197.94% 取得借款收到的现金同比减少803.46万元,下降15.54%;偿还债务支付的现金同比减少1,590.46万元,下降77.36%;分配股利支付的现金同比减少985.70万元,下降56.52%;现金流入减少的绝对值较现金流出更小
营业利润(元) 2354.00万 4757.36万 50.52% 报告期内,受市场需求放缓与项目现场进度拉长的影响,本期结算收入下降,毛利额同比下降;强化应收账款管控,本期冲回的减值准备同比大幅增加;持续推进降本增效措施,期间费用下降;参股公司股权公允价值变动产生的收益较上年同期大幅下降。以上原因共同导致本报告期营业收入、营业利润及净利润同比下降
利润总额(元) 2321.58万 4708.18万 50.69% 报告期内,受市场需求放缓与项目现场进度拉长的影响,本期结算收入下降,毛利额同比下降;强化应收账款管控,本期冲回的减值准备同比大幅增加;持续推进降本增效措施,期间费用下降;参股公司股权公允价值变动产生的收益较上年同期大幅下降。以上原因共同导致本报告期营业收入、营业利润及净利润同比下降
归属于母公司股东的净利润(元) 2059.54万 3950.15万 47.86% 报告期内,受市场需求放缓与项目现场进度拉长的影响,本期结算收入下降,毛利额同比下降;强化应收账款管控,本期冲回的减值准备同比大幅增加;持续推进降本增效措施,期间费用下降;参股公司股权公允价值变动产生的收益较上年同期大幅下降。以上原因共同导致本报告期营业收入、营业利润及净利润同比下降
预付款项(元) 1576.67万 715.11万 120.48% 报告期末预付材料款增加
应付职工薪酬(元) 795.46万 1761.20万 54.83% 报告期初的奖金在报告期内发放
研发费用(元) 751.98万 1224.91万 38.61% 报告期内研发投入及计提的股份支付费用减少
投资收益(元) 707.63万 136.60万 418.03% 报告期内理财产品收益同比增加
应收票据(元) 536.03万 1093.37万 50.97% 报告期末持有的商业承兑汇票减少
其他收益(元) 382.79万 563.50万 32.07% 报告期内取得的政府补助减少
应收款项融资(元) 318.10万 879.89万 63.85% 报告期末持有的银行承兑汇票减少
其他流动负债(元) 14.93万 120.36万 87.60% 报告期末增值税待转销项税减少
租赁负债(元) 11.87万 82.92万 85.69% 报告期末一年以上到期的租赁负债减少
长期待摊费用(元) 1.87万 5.23万 64.29% 报告期内长期待摊费用摊销
资产处置收益(元) -7288.20 -11.07万 93.42% 报告期内处置非流动资产产生的损失同比减少
公允价值变动收益(元) -4.12万 3176.39万 100.13% 报告期内持有的金融资产公允价值变动损益
汇率变动对现金及现金等价物的影响(元) -16.09万 -2597.40 6095.30% 报告期内汇率波动
少数股东权益(元) -58.50万 -115.43万 49.32% 报告期末少数股东权益增加
财务费用(元) -109.67万 -370.32万 70.38% 报告期内利息收入减少、汇兑损失增加
资产减值损失(元) -269.00万 -36.05万 646.15% 报告期内冲回的合同资产减值准备同比增加
信用减值损失(元) -877.61万 529.92万 265.61% 报告期内冲回的应收款项坏账准备同比增加
现金及现金等价物净增加额(元) -8286.69万 -9724.91万 14.79% 报告期内公司经营活动、筹资活动及投资活动现金流量变动综合影响
投资活动产生的现金流量净额(元) -2.01亿 -1.74亿 15.44% 报告期内公司使用闲置资金进行现金管理,收回投资收到的现金同比增加26,863.12万元,增长205.19%;投资支付的现金增加29,868.31万元,增长101.90%

资产负债构成

科目 金额
流动资产 8.12亿元
无形资产 4269.40万元
其它 5.11亿元
资产总计 13.65亿元
科目 金额
流动负债 1.98亿元
其它 1402.72万元
负债总计 2.12亿元

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