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财务诊断

报告期:三季报

财务状况有所下降

相对同行业流动资产合理利用率明显下降,但短期偿债能力需要加强。[查看具体诊断]

  •  个股本期
  •  去年同期

据开元教育三季报分析:

  盈利能力明显恶化,总资产收益能力大幅下降

  成长能力有所削弱,企业成长潜力停止扩张转入收缩

  偿债能力有所削弱,盈利增速低于债务增速

  运营能力有所削弱,产品市场竞争力明显减弱

  现金流能力维持稳定,销售回款能力开始增强

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财务指标

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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) 2.93亿 4.64亿 36.9600% 公司自营校区改制为加盟模式后,营收模式发生变化
其他应付款合计(元) 2.55亿 1.81亿 40.9900% 报告期内应付股东借款和回购义务增加
合同负债(元) 1.41亿 2.95亿 52.2700% 公司自营校区改制为加盟模式后,合同负债新增额小于消耗额影响
营业成本(元) 9803.48万 1.99亿 50.7400% 公司自营校区改制为加盟模式后,营业成本下降
其他应收款合计(元) 5763.37万 3990.62万 44.4200% 公司与加盟商往来款增加
应收账款(元) 5648.96万 3290.82万 71.6600% 报告期内应收加盟商分成款增加
筹资活动产生的现金流量净额(元) 5602.51万 1726.61万 224.4800% 报告期内取得借款和股权激励款
销售费用(元) 5030.92万 1.47亿 65.8600% 公司自营校区改制为加盟模式后,销售人员人工成本及推广费用大幅减少
长期应收款(元) 3702.44万 8482.98万 56.3500% 报告期内加盟校区应收分期承接款减少
投资活动产生的现金流量净额(元) 3594.15万 596.53万 502.5100% 报告期内收回处置乐尚基金投资份额的现金
使用权资产(元) 3568.93万 2660.75万 34.1300% 报告期内新增租赁场地
租赁负债(元) 3043.67万 2256.63万 34.8800% 报告期内新增租赁场地
短期借款(元) 3005.34万 4257.32万 29.4100% 报告期内归还借款影响
长期股权投资(元) 1672.20万 6778.94万 75.3300% 报告期处置公司持有的乐尚基金投资份额
货币资金(元) 1397.45万 2005.81万 30.3300% 公司日常经营、投资活动、筹资活动等现金净流出
存货(元) 593.16万 1427.40万 58.4400% 报告期内库存商品已出库售出
应交税费(元) 559.61万 801.86万 30.2100% 报告期内收入下降导致应交税费减少
财务费用(元) 310.34万 1590.96万 80.4900% 公司自营校区改制为加盟模式后,融资租赁利息和学员贷款贴息减少
营业外收入(元) 264.56万 1.52亿 98.2500% 报告期非日常活动相关的收入减少
合同资产(元) 187.34万 37.47万 400.0300% 报告期内新增合作客户
其他收益(元) 131.06万 516.01万 74.6000% 报告期与日常活动相关的政府补助等收益减少
营业税金及附加(元) 79.19万 102.52万 22.7600% 报告期收入下降
资产处置收益(元) -70.11万 1548.57万 104.5300% 报告期资产清理减少
投资收益(元) -106.69万 19.41万 649.7500% 报告期处置乐尚基金投资
现金及现金等价物净增加额(元) -799.38万 -132.29万 504.2400% 报告期内经营活动现金流入减少
经营活动产生的现金流量净额(元) -9996.20万 -2455.62万 307.0700% 公司自营校区改制为加盟模式后,业绩回款减少,同时公司需支付历史负债

资产负债构成

科目 金额
流动资产 2.24亿元
无形资产 2359.26万元
长期投资 1672.20万元
其它 5.17亿元
资产总计 7.81亿元
科目 金额
流动负债 6.05亿元
长期借款 2865.06万元
其它 3422.03万元
负债总计 6.68亿元

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 保留意见
2021 带强调事项段的无保留意见

杜邦分析结构图