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财务诊断

报告期:四季报

财务状况明显改善

相对同行业企业成长潜力得到恢复,但即时支付现金能力下滑。[查看具体诊断]

  •  个股本期
  •  去年同期

据达威股份四季报分析:

  盈利能力维持稳定,回报股东能力修复

  成长能力明显改善,营业收入由亏转盈

  偿债能力维持稳定,盈利增速略高于债务增速

  运营能力有所加强,资产综合利用效率的明显提升

  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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  • 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) 1.65亿 1.22亿 34.94% 本报告期化学品主业销售收入稳步增长
购买商品、接受劳务支付的现金(元) 9022.59万 5350.28万 68.64% 本报告期支付采购货款增加
取得借款收到的现金(元) 7000.00万 3916.29万 78.74% 本报告期取得银行短期借款增加
支付给职工以及为职工支付的现金(元) 3412.66万 2581.16万 32.21% 本报告期支付2023年度计提的绩效奖金
预付款项(元) 2607.52万 894.63万 191.46% 期初未到期高风险应收票据还原至应付账款,应付账款冲抵预付账款,本报告期背书已到期无此影响
管理费用(元) 1814.65万 1298.87万 39.71% 本报告期年终奖计提方式由年度调整为季度,以及安徽华泰纳入合并报表
销售费用(元) 1275.65万 890.91万 43.19% 本报告期销售收入增长,销售费用随之增长
研发费用(元) 1204.81万 736.34万 63.62% 本报告期化学品主业研发投入增长
偿还债务支付的现金(元) 1000.00万 4500.00万 77.78% 本报告期偿还银行短期借款本金减少
合同负债(元) 852.85万 604.28万 41.14% 本报告期收到的预收款项增加
支付的各项税费(元) 485.91万 824.36万 41.06% 去年同期支付了以前年度缓缴税费,本期无此影响
财务费用(元) 257.40万 189.56万 35.79% 本报告期支付银行短期借款利息增加
其他收益(元) 244.26万 87.64万 178.73% 本报告期享受增值税加计抵减优惠
分配股利、利润或偿付利息支付的现金(元) 243.77万 181.64万 34.21% 本报告期支付银行短期借款利息增加
所得税费用(元) 181.42万 111.81万 62.26% 本报告期利润总额增加,所得税随之增加
营业外收入(元) 38.44万 16.97万 126.47% 本报告期废旧物资处置收入增加
投资支付的现金(元) 30.00万 360.50万 91.68% 本报告期对外投资减少
处置固定资产、无形资产和其他长期资产收回的现金净额(元) 6.67万 6000.00 1011.53% 本报告期处置资产收到的现金增加
营业外支出(元) 4.86万 95.08万 94.89% 本报告期固定资产报废损失减少
收到的税费返还(元) 4.46万 120.31万 96.30% 本报告期收到的出口退税减少
资产处置收益(元) -3.29万 2016.70 1732.48% 本报告期资产处置损失增加
投资收益(元) -147.89万 -215.21万 31.28% 本报告期联营企业净利润较上年同期增加
资产减值损失(元) -613.13万 4.54万 13607.06% 本报告期计提存货跌价准备增加

资产负债构成

科目 金额
流动资产 6.67亿元
无形资产 1.11亿元
长期投资 7713.84万元
其它 6.25亿元
资产总计 14.80亿元
科目 金额
流动负债 4.78亿元
其它 1254.06万元
负债总计 4.91亿元

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