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财务诊断

报告期:三季报

财务状况保持稳定

相对同行业营业收入增速大幅提升,但中长期融资能力得到较大提升。[查看具体诊断]

  •  个股本期
  •  去年同期

据中际旭创三季报分析:

  盈利能力维持稳定,主营业务利润贡献大幅提升

  成长能力维持稳定,营业收入增速大幅提升

  偿债能力维持稳定,短期偿债能力具有一定的保障

  运营能力有所加强,资产综合利用效率的大幅提升

  现金流能力有所削弱,销售回款能力严重削弱

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财务指标

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4.39%","34.23%","34.36%","34.77%","35.20%","37.63%","38.98%","38.43%","36.86%"],["2.30%","9.28%","6.43%","12.14%","14.94%","12.26%","10.92%","13.54%","17.72%","20.77%","17.18%","33.15%","23.84%","20.21%","30.92%","24.89%"],["0.95%","7.97%","4.95%","3.89%","13.15%","3.84%","8.66%","14.12%","14.98%","17.52%","14.45%","19.02%","18.33%","14.44%","24.47%","23.45%"],["280.72","271.13","258.56","379.43","304.40","296.42","282.90","289.64","266.68","254.39","290.70","262.46","258.80","262.53","250.23","281.82"],["2.84","2.83","3.13","3.12","3.20","3.11","3.36","3.52","3.67","3.77","3.63","3.80","3.29","3.21","3.44","3.09"],["152.72","153.68","141.72","159.03","138.76","149.97","151.85","153.94","140.99","132.73","151.85","136.39","138.58","147.04","148.46","173.89"],["128.00","117.45","116.84","220.39","165.63","146.45","131.05","135.70","125.70","121.67","138.85","126.07","120.22","115.49","101.77","107.93"],["3.31","3.16","3.13","2.81","2.48","2.45","3.13","3.34","3.28","3.07","3.18","3.85","3.24","3.74","2.46","1.92"],["2.50","2.40","2.38","2.11","1.72","1.56","1.94","2.25","2.23","2.33","2.46","3.05","2.47","3.10","1.93","1.37"],["2.44","2.35","2.33","2.05","1.66","1.56","1.94","2.25","2.23","2.32","2.45","3.04","2.46","3.07","1.90","1.34"],["0.76","0.75","0.85","1.00","0.94","1.20","0.70","0.77","0.82","0.98","0.84","0.83","0.80","0.79","1.23","1.54"],["34.29%","35.74%","38.21%","41.08%","41.12%","40.90%","35.38%","35.01%","36.99%","38.14%","37.73%","34.27%","34.25%","35.53%","45.60%","52.97%"]]}

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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) 173.13亿 70.30亿 146.26% 算力基础设施建设和相关资本开支的增长带来800G和400G高端光模块销售的大幅增加
营业成本(元) 115.44亿 47.98亿 140.57% 本期销售收入增加与之匹配的成本相应增加
存货(元) 71.53亿 42.95亿 66.56% 公司高端光模块在手订单增加,为满足订单交付进行备产备料导致存货增加
固定资产合计(元) 51.41亿 39.48亿 30.22% 本期销售订单大幅增加,公司为扩建产能购买设备、基建投入增加
应收账款(元) 47.09亿 25.81亿 82.41% 本期销售收入大幅增加带来的应收账款增加
应付账款(元) 34.92亿 18.57亿 88.06% 本期销售收入增加与之匹配的采购额相应增加
股本(元) 11.21亿 8.03亿 39.65% 本期完成23年度权益分派,以资本公积金向全体股东每10股转增4股带来股本增加
短期借款(元) 10.53亿 6219.50万 1592.63% 本期短期银行借款增加
一年内到期的非流动负债(元) 9.30亿 5.59亿 66.31% 本期末一年内到期的长期借款增加
长期应付款合计(元) 8.68亿 2126.63万 3979.82% 本期海外子公司应付向外部股东的借款于本期转为股权属性的长期应付款,带来科目余额增加
筹资活动产生的现金流量净额(元) 8.23亿 5834.43万 1310.38% 本期偿还外部借款规模大于取得外部借款的规模
研发费用(元) 7.42亿 4.71亿 57.41% 公司持续加大研发投入,本期职工薪酬、项目研发使用材料及设备高于去年同期,以及本期以权益结算的股份支付的增加
其他流动资产(元) 6.23亿 2.55亿 144.26% 本期采购增加带来待抵扣进项税额增加
所得税费用(元) 5.41亿 1.57亿 245.29% 本期利润总额增加所需缴纳的所得税费用增加
应付票据(元) 5.40亿 3.07亿 76.26% 本期以票据结算的材料采购款余额增加
管理费用(元) 4.72亿 2.89亿 63.02% 本期职工薪酬、咨询服务费、租金物业费的增加
其他应付款合计(元) 3.81亿 11.65亿 67.30% 海外子公司向外部股东的借款于本期转为股权属性的长期应付款带来其他应付款余额减少
长期待摊费用(元) 3.29亿 1.92亿 71.03% 本期厂房工程建设验收完成,装修支出由在建工程转入长期待摊费用
应交税费(元) 2.93亿 2.13亿 37.95% 本期应交企业所得税增加
递延所得税资产(元) 2.26亿 8194.01万 176.32% 本期期末公司股价较去年年末有较大提升而带来可税前抵扣的股权激励费用的暂时性差异增加
应收票据(元) 1.95亿 3.23亿 39.63% 子公司君歌电子本期尚未到期的商业承兑汇票余额减少
长期应收款(元) 1.52亿 5521.36万 175.59% 本期销售收入大幅增加,应收出口退税款及海关押金增加
开发支出(元) 1.51亿 4798.97万 213.67% 公司持续研发投入带来开发支出增加
其他流动负债(元) 1.36亿 861.05万 1479.69% 本期销售收入大幅增加,暂估收入对应的应交增值税增加及本期末已贴现背书但不能终止确认的商业票据增加
销售费用(元) 1.35亿 8054.83万 67.79% 控股孙公司君歌电子于去年下半年纳入合并范围带来本期销售费用较上期有所增加,以及本期职工薪酬、以权益结算的股份支付的增加
预计负债(元) 1.31亿 8298.29万 58.25% 随着销售收入增加计提的质量成本增加
少数股东损益(元) 1.19亿 1643.54万 623.50% 本期海外子公司少数股东增资带来少数股东权益增加
应付职工薪酬(元) 9725.88万 1.87亿 48.06% 本期发放上期年终奖金等带来应付职工薪酬减少
其他应收款合计(元) 6043.73万 2807.72万 115.25% 本期销售收入大幅增加,为客户代垫海关关税款增加
其他收益(元) 5893.09万 3631.01万 62.30% 本期收到的政府补助增加
使用权资产(元) 3746.29万 2708.96万 38.29% 本期新增房屋租赁带来余额增加
营业税金及附加(元) 3288.13万 1614.17万 103.70% 本期销售收入增加带来附加税的增加
租赁负债(元) 2621.84万 1704.02万 53.86% 报告期内新增租赁
投资收益(元) 1155.87万 3200.95万 63.89% 本期理财收益减少
财务费用(元) 728.81万 -6199.36万 111.76% 本期因汇率波动带来汇兑损失增加
其他综合收益(元) -1815.53万 2418.83万 175.06% 境外经营外币报表折算差额增加
投资活动产生的现金流量净额(元) -19.98亿 -6718.86万 2873.97% 随着业务量不断增加,本期购置长期资产支付的现金增加

资产负债构成

科目 金额
流动资产 166.80亿元
长期投资 9.36亿元
无形资产 3.44亿元
其它 91.64亿元
资产总计 271.24亿元
科目 金额
流动负债 69.39亿元
其它 14.99亿元
负债总计 84.38亿元

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