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财务诊断

报告期:三季报

财务状况明显改善

相对同行业可持续经营能力加倍增强,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

据开能健康三季报分析:

  盈利能力有所加强,企业经营效益大幅提高

  成长能力有所加强,净利增速明显加快,成长潜力增强

  偿债能力有所加强,即时支付现金能力大幅加强

  运营能力维持稳定,资金使用效率有所提高

  现金流能力明显改善,可持续经营能力加倍增强

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财务指标

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10.24%","10.68%","9.22%","8.33%","6.74%","9.31%"],["28.93%","29.60%","30.63%","31.47%","29.34%","28.62%","28.30%","23.64%","29.25%","29.17%","30.53%","28.63%","32.34%","34.60%","34.23%","36.69%","32.05%","31.88%","31.94%","28.08%","30.13%","29.15%","29.44%","26.99%","28.59%","30.51%","29.29%","29.43%","29.56%","31.05%","28.91%","29.25%","29.29%","29.89%","27.85%","28.11%","29.48%","30.58%","28.60%","28.45%","28.70%","29.92%","29.88%","33.35%","32.49%","34.47%","32.51%","33.95%","30.64%","32.01%","29.38%","31.47%","26.66%","30.36%","27.63%","27.15%"],["1.90%","2.10%","2.30%","1.32%","2.28%","2.23%","2.59%","1.25%","2.96%","3.01%","3.44%","1.19%","3.72%","5.08%","2.46%","6.05%","2.68%","4.02%","4.09%","-12.16%","3.38%","4.25%","8.47%","-0.11%","2.97%","3.45%","2.76%","3.60%","4.12%","3.73%","2.40%","2.91%","3.96%","3.41%","2.16%","2.51%","3.30%","3.17%","1.97%","2.22%","2.77%","2.82%","2.32%","2.42%","2.31%","2.63%","2.68%","3.40%","4.31%","3.89%","3.59%","-0.13%","9.51%","16.66%","13.61%",false],["1.25%","2.48%","2.22%","1.20%","1.70%","2.25%","2.12%","0.37%","2.59%","2.39%","2.72%","-1.00%","3.49%","4.42%","2.30%","6.33%","1.08%","3.97%","3.93%","-26.45%","3.29%","3.38%","6.75%","0.68%","2.52%","3.32%","2.59%","3.18%","3.72%","4.19%","2.35%","2.48%","3.55%","3.65%","2.11%","2.22%","2.93%","3.26%","1.99%","2.17%","2.94%","2.67%","2.41%","2.19%","2.12%","2.64%","2.60%","0.72%","4.71%","2.88%","3.46%","0.07%","8.51%","3.82%","-1.04%","3.99%"],["163.60","156.47","159.21","158.23","174.77","168.84","180.29","148.21","164.41","155.02","150.30","149.10","175.63","176.63","179.76","150.23","131.97","135.06","136.83","121.38","136.15","124.61","135.46","126.56","132.16","137.28","136.82","134.17","141.56","150.31","153.87","138.79","144.96","152.04","161.48","140.51","146.63","149.49","164.87","151.15","172.02","168.90","181.46","161.46","178.01","182.11","186.11","139.83","147.32","145.40","151.14","131.04","126.42","130.58","84.80","102.19"],["1.33","1.29","1.12","1.10","1.06","1.09","1.02","1.31","1.08","1.01","1.08","1.27","1.15","1.30","0.94","0.97","1.31","1.28","1.25","1.37","1.35","1.30","1.35","1.27","1.57","1.42","1.45","1.16","1.75","1.30","1.36","1.08","1.62","1.30","1.18","1.05","1.43","1.24","1.10","1.01","1.06","1.02","0.97","0.72","1.02","0.89","0.96","0.61","1.25","1.31","1.32","0.84","1.71","1.34","1.71","1.50"],["112.26","106.65","109.98","109.97","125.75","120.12","130.13","105.21","115.83","108.44","108.65","102.09","125.68","124.55","116.61","104.96","80.29","84.42","83.20","75.73","80.14","77.98","79.09","74.04","75.96","78.41","78.30","77.93","77.86","85.74","85.08","82.49","83.45","92.39","98.85","89.17","89.40","94.13","104.11","95.81","106.14","104.71","113.24","102.52","110.66","116.79","117.93","92.33","99.02","99.30","98.09","91.36","78.88","83.23","53.71","68.01"],["51.34","49.83","49.23","48.26","49.02","48.72","50.15","43.00","48.58","46.59","41.65","47.01","49.95","52.09","63.15","45.27","51.68","50.64","53.63","45.65","56.01","46.63","56.37","52.52","56.21","58.87","58.53","56.24","63.70","64.56","68.78","56.30","61.51","59.64","62.63","51.34","57.22","55.35","60.76","55.34","65.88","64.19","68.22","58.95","67.35","65.32","68.17","47.50","48.30","46.09","53.05","39.68","47.55","47.35","31.09","34.18"],["2.54","2.45","2.41","2.12","2.32","1.99","1.99","1.78","1.71","1.71","1.99","1.88","2.00","2.12","2.05","1.85","1.59","1.76","1.56","1.42","1.58","1.51","1.73","1.51","1.66","1.62","1.59","1.40","1.75","1.96","2.05","1.70","2.19","2.14","2.46","2.47","2.15","2.45","2.64","2.67","2.78","2.58","3.80","2.01","4.78","5.38","5.92","4.97","2.32","2.42","2.74","2.33","2.49","1.87","2.45","1.78"],["1.97","1.90","1.88","1.61","1.72","1.38","1.35","1.17","1.09","1.13","1.40","1.35","1.39","1.55","1.50","1.28","0.97","1.21","1.00","0.87","1.02","0.88","1.13","0.94","0.99","1.04","0.95","0.80","1.05","1.02","1.13","0.95","1.19","1.11","1.25","1.14","1.26","1.52","1.80","1.87","1.91","1.72","2.82","1.41","3.81","4.24","4.90","4.10","1.45","1.59","1.87","1.55","1.67","1.39","1.93","1.27"],["1.96","1.89","1.87","1.59","1.70","1.37","1.33","1.16","1.06","1.11","1.38","1.32","1.34","1.50","1.44","1.20","0.92","1.21","1.00","0.86","1.00","0.87","1.11","0.93","0.99","1.04","0.95","0.80","1.05","1.02","1.12","0.94","1.18","1.11","1.25","1.14","1.26","1.52","1.80","1.87","1.91","1.72","2.82","1.41","3.81","4.24","4.90","4.10","1.45","1.59","1.87","1.55","1.67","1.39","1.93","1.27"],["0.92","0.85","0.82","0.85","0.76","0.79","0.82","1.01","1.00","1.00","0.79","1.02","0.81","0.77","0.73","0.80","0.88","0.87","0.92","1.06","0.70","0.78","0.68","0.88","0.81","0.81","0.97","1.09","0.91","0.90","0.85","0.81","0.76","0.75","0.68","0.71","0.73","0.71","0.74","0.79","0.61","0.78","0.55","0.72","0.42","0.38","0.42","0.58","0.65","0.60","0.57","0.55","1.01","1.43","0.95","1.29"],["43.18%","42.11%","41.36%","42.61%","40.04%","41.32%","42.23%","46.30%","45.99%","46.31%","41.85%","45.78%","42.08%","41.17%","39.90%","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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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4项符合搜索结果
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
货币资金(元) 9.74亿 4.13亿 135.8200% 本期公司经营活动产生的现金流量净额约为2.87亿元以及筹资活动产生的现金流量净额约为3.25亿元
筹资活动现金流入小计(元) 8.86亿 3.57亿 147.8100% 公司为扩产增效,增加银行贷款以及发行可转债
短期借款(元) 6.34亿 4.49亿 41.1800% 公司为扩产增效增加银行借款
现金及现金等价物净增加额(元) 5.64亿 4095.26万 1276.1400% 本期经营活动产生的现金流量净额同比增加约2.28亿元,筹资活动产生的现金流量净额同比增加约3.16亿元
筹资活动现金流出小计(元) 5.60亿 3.47亿 61.3500% 偿还银行借款增加约2.03亿元
筹资活动产生的现金流量净额(元) 3.25亿 1017.15万 3099.6900% 本期公司银行借款净流入较上期同比增加约0.87亿元以及发行可转债收到募集资金约2.45亿元
经营活动产生的现金流量净额(元) 2.87亿 5946.33万 383.4700% 公司加强存货管理,减少采购付款,以及由于国际形势的变动海运费大幅下调
归属于母公司股东的净利润(元) 1.29亿 8961.94万 44.3000% 公司所持有的原能集团股权按照公允价值重新计量确认收益约2,750万元以及子公司开能香港冲回以前年度计提的企业所得税约1,363万元
在建工程合计(元) 7451.93万 5008.54万 48.7800% 子公司开能华宇中水回用及饮水设备项目新增投入
投资活动现金流出小计(元) 7116.81万 1.83亿 61.1400% 上期对原能生物增资1.01亿元,而本期未发生此类交易
使用权资产(元) 6812.91万 1.01亿 32.8700% 本期处置世纪丰源股权后对其丧失控制权,不再合并其资产负债表,以及本科目的正常摊销
少数股东权益(元) 5705.63万 2720.73万 109.7100% 本期转让子公司开能华宇38.9%股权以及非全资子公司盈利
租赁负债(元) 4951.55万 8211.32万 39.7000% 本期处置世纪丰源股权后对其丧失控制权,不再合并其资产负债表,以及按照租赁合同约定正常支付租金
其他应收款合计(元) 4000.78万 787.50万 408.0400% 公司转让子公司开能华宇38.9%股权以及世纪丰源40.98185%股权,应收股权转让款余额分别为824万元和2,513万元
公允价值变动收益(元) 2750.43万 -113.96万 2513.4800% 公司所持有的原能集团股权按照公允价值重新计量确认收益约2,750万元
少数股东损益(元) 1865.65万 1231.70万 51.4700% 非全资子公司开能华宇和北美开能利润增长
其他综合收益1(元) 1719.07万 960.27万 79.0200% 境外子公司外汇折算
应交税费(元) 1321.29万 2348.48万 43.7400% 子公司开能香港根据香港税务局最新发出的评税函冲回以前年度计提的企业所得税
财务费用(元) 1071.94万 50.70万 2014.3200% 公司借款增加,相应利息费用增加
投资活动现金流入小计(元) 562.95万 1.40亿 95.9800% 上期收到信川投资归还约4,725万元,收到丽水原信股权转让款7,500万元,而本期未发生此类现金流入
其他流动资产(元) 543.82万 409.89万 32.6800% 公司生产线数智化升级及扩建项目新增软件服务费(一年内按月摊销)
长期借款(元) 388.27万 281.13万 38.1100% 本期子公司北美开能新增长期借款约52万美元,以及本科目期初账面余额为子公司世纪丰源长期借款金额,本期末不再合并
所得税费用(元) 358.62万 1565.57万 77.0900% 子公司开能香港根据香港税务局最新发出的评税函冲回以前年度计提的企业所得税约1,363万元
营业外支出(元) 150.50万 51.12万 194.3900% 赔款支出和子公司世纪丰源一月份停工损失等
营业外收入(元) 79.29万 7.35万 978.6500% 收到赔款收入
资产处置收益(元) 30.91万 157.14万 80.3300% 本期未发生较大额资产处置
资产减值损失(元) -18.64万 -92.84万 79.9200% 上期子公司壁炉计提固定资产减值准备约62万元,本期未发生此类减值
信用减值损失(元) -24.63万 139.63万 117.6400% 上期收到原壹能(即原子公司信川投资)的还款4700余万,从而转回其他应收款坏账准备,而本期未发生此类款项
投资收益(元) -654.51万 -332.30万 96.9600% 联营公司的投资亏损
投资活动产生的现金流量净额(元) -6553.86万 -4313.85万 51.9300% 上期收到信川投资归还约4,725万元,收到丽水原信股权转让款7,500万元,对原能生物增资1.01亿元,而本期未发生此类交易

资产负债构成

科目 金额
流动资产 15.28亿元
长期投资 1.31亿元
无形资产 9902.24万元
其它 10.57亿元
资产总计 28.16亿元
科目 金额
流动负债 10.66亿元
长期借款 388.27万元
其它 4.84亿元
负债总计 15.53亿元

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