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财务诊断

报告期:四季报

财务状况明显改善

相对同行业盈利增速明显高于债务增速,但可持续经营能力转向恶化。[查看具体诊断]

  •  个股本期
  •  去年同期

据寒锐钴业四季报分析:

  盈利能力有所加强,主营获利能力有较大削弱

  成长能力明显改善,企业成长潜力重回升势

  偿债能力维持稳定,盈利增速明显高于债务增速

  运营能力有所加强,资产综合利用效率出现下降

  现金流能力明显恶化,销售回款能力严重削弱

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71%","6.94%","9.10%","15.38%","37.08%","50.59%","44.11%","41.00%","44.77%","43.35%","34.89%","27.64%","20.02%","15.86%","16.61%","-7.26%","16.97%","14.62%","15.16%"],["1.26%","0.81%","1.99%","2.12%","1.17%","0.20%","-0.28%","1.01%","7.50%","6.12%","3.95%","6.18%","6.78%","3.61%","4.46%","1.93%","2.34%","1.66%","1.36%","-0.45%","-1.41%","-1.94%","7.01%","14.03%","17.07%","12.37%","13.77%","9.40%","9.05%","2.34%","1.77%","2.29%","0.08%","-8.84%",false,false,false],["1.25%","0.86%","1.59%","1.77%","1.40%","0.19%","-0.05%","2.64%","4.73%","6.38%","4.79%","5.17%","3.14%","4.27%","2.21%","1.79%","2.01%","1.73%","1.54%","-0.66%","-1.44%","-2.83%","4.22%","10.50%","16.79%","9.80%","11.12%","8.93%","6.05%","1.13%","1.76%","0.19%","-1.49%","-9.19%","-0.04%","-1.48%",false],["162.71","174.14","172.56","183.70","185.41","183.75","193.70","196.90","179.84","190.50","175.51","165.55","152.03","207.51","185.62","186.22","192.76","231.68","240.78","213.83","206.75","251.00","318.11","310.06","261.47","269.81","267.10","262.32","206.16","222.00","246.41","235.75","274.07","275.02","207.85","144.85","99.78"],["0.70","0.59","0.76","0.58","0.64","0.57","0.68","0.63","0.67","0.68","0.52","0.84","0.88","0.49","0.89","0.77","0.68","0.73","0.58","0.64","0.57","0.71","0.32","0.26","0.40","0.37","0.39","0.28","0.52","0.49","0.53","0.39","0.38","0.39","0.39","0.55","1.65"],["134.73","147.49","145.04","157.43","160.16","157.15","167.15","170.04","153.31","166.12","150.16","146.87","127.88","184.97","157.72","156.76","166.22","191.12","204.89","178.44","172.54","221.66","284.21","277.90","225.16","239.78","235.66","232.00","173.48","190.80","208.70","193.10","237.59","249.03","190.48","129.53","85.85"],["27.98","26.65","27.52","26.27","25.25","26.60","26.55","26.86","26.53","24.38","25.34","18.67","24.15","22.54","27.91","29.47","26.54","40.56","35.87","35.38","34.22","29.34","33.89","32.16","36.30","30.05","31.45","30.31","32.69","31.21","37.70","42.65","36.47","25.99","17.37","15.32","13.94"],["2.65","2.90","3.40","3.50","4.36","4.33","3.59","3.48","3.71","2.17","1.82","2.40","1.98","2.34","1.96","1.26","1.67","1.28","1.66","1.71","2.68","2.23","1.86","1.71","1.52","1.58","1.83","1.79","1.69","1.18","0.76","1.00","0.80","0.81","0.86","0.94","1.10"],["1.61","1.79","2.17","2.22","2.80","2.76","2.11","2.19","2.63","1.03","0.99","1.27","1.27","1.14","0.47","0.49","0.79","0.48","0.51","0.69","1.08","0.95","0.64","0.69","0.81","0.72","0.74","0.59","0.94","0.53","0.31","0.48","0.31","0.29","0.23","0.31","0.57"],["1.54","1.71","2.08","2.09","2.53","2.62","1.95","1.96","2.31","0.79","0.87","0.96","1.17","0.91","0.43","0.46","0.67","0.46","0.51","0.69","1.08","0.95","0.64","0.69","0.81","0.72","0.74","0.59","0.94","0.53","0.31","0.48","0.31","0.29","0.23","0.31","0.57"],["1.04","1.00","1.08","1.18","1.24","1.20","1.17","1.15","1.07","0.90","0.74","0.61","0.71","0.75","0.93","1.19","0.96","1.33","1.22","1.29","1.15","1.11","1.13","1.37","1.54","1.35","1.10","1.06","0.99","1.29","2.86","2.31","3.12","3.00","2.49","1.77","1.05"],["38.22%","36.56%","36.17%","36.98%","37.68%","37.66%","38.37%","39.84%","41.21%","40.50%","36.06%","34.39%","31.62%","36.22%","42.34%","50.75%","43.48%","52.95%","50.55%","52.39%","49.73%","50.41%","51.22%","56.28%","59.78%","56.09%","49.67%","48.48%","47.71%","56.13%","73.96%","67.98%","75.54%","74.80%","71.06%","61.38%","48.40%"]],"year":[[2023,2022,2021,2020,2019,2018,2017,2016,2015,2014,2013,2012],["12.89\u4ebf","14.65\u4ebf","19.04\u4ebf","6.71\u4ebf","8118.16\u4e07","8.07\u4ebf","9.23\u4ebf","6206.65\u4e07","-7062.64\u4e07","6735.92\u4e07","6914.74\u4e07","8688.93\u4e07"],["-3.81%","-47.95%","152.32%","1184.28%","-76.92%","-6.09%","1318.37%","347.13%","-117.84%","55.83%","15.84%","-6.85%"],["12.17\u4ebf","14.82\u4ebf","18.98\u4ebf","5.53\u4ebf","6247.80\u4e07","7.79\u4ebf","9.23\u4ebf","6196.38\u4e07","-7875.40\u4e07","5233.92\u4e07","6171.16\u4e07","8154.78\u4e07"],["4.73%","-47.74%","247.21%","1690.14%","-77.35%","-8.07%","1286.84%","583.37%","-147.51%","58.81%","-0.47%","-5.52%"],["255.45\u4ebf","243.07\u4ebf","146.09\u4ebf","84.09\u4ebf","74.57\u4ebf","63.02\u4ebf","42.68\u4ebf","20.85\u4ebf","18.42\u4ebf","19.41\u4ebf","20.79\u4ebf","20.11\u4ebf"],["4.93%","36.94%","97.50%","13.94%","-0.51%","46.28%","121.77%","3.80%","-1.87%","27.41%","9.46%","6.99%"],["1.2600","1.3900","3.8000","2.6100","0.5000","2.1600","3.4300","0.5100","-0.0200","0.3800","0.2300","0.2400"],["23.91","23.31","22.12","14.80","9.83","11.17","10.02","5.56","4.04","3.32","3.52","3.37"],["12.71","13.85","9.02","6.93","3.48","3.74","4.05","3.39","2.03","1.80","1.81","1.81"],["7.42","7.56","12.31","6.77","4.79","5.93","4.78","0.93","0.84","1.27","0.84","0.65"],["1.76","2.53","0.48","0.61","2.60","1.24","-1.24","0.67","0.14","-0.08","-0.47","0.49"],["5.62%","6.31%","18.09%","16.29%","2.55%","15.65%","25.13%","6.08%","-0.75%","3.65%","3.04%","3.29%"],["16.30%","19.89%","30.90%","24.09%","15.44%","33.42%","40.95%","19.33%","12.45%","15.37%","17.58%","17.17%"],["6.10%","8.44%","26.74%","16.34%","3.65%","30.90%","53.31%","12.44%","1.45%","12.49%","6.71%","6.83%"],["5.63%","7.51%","22.90%","14.57%","3.52%","24.20%","41.49%","10.74%","0.42%","11.64%","6.58%","6.58%"],["174.14","183.75","190.50","207.51","211.64","227.61","223.75","194.39","184.07","154.09","164.37","155.83"],["2.56","2.55","2.61","2.62","2.43","1.84","2.01","2.33","2.85","3.41","2.63","3.15"],["147.49","157.15","166.12","184.97","180.30","203.75","201.20","164.74","154.88","129.37","137.14","128.09"],["26.65","26.60","24.38","22.54","31.33","23.86","22.56","29.65","29.19","24.72","27.23","27.74"],["2.90","4.33","2.17","2.34","1.46","2.23","1.66","1.51","1.58","1.16","1.03","1.08"],["1.79","2.76","1.03","1.14","0.64","0.97","0.70","0.61","0.84","0.45","0.42","0.62"],["1.71","2.62","0.79","0.91","0.49","0.97","0.70","0.61","0.84","0.45","0.42","0.62"],["1.00","1.20","0.90","0.75","1.07","0.93","1.19","1.03","1.72","1.88","1.79","1.99"],["36.56%","37.66%","40.50%","36.22%","47.03%","45.70%","52.83%","48.62%","55.87%","63.25%","62.95%","61.47%"]]}

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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
固定资产合计(元) 22.58亿 19.14亿 17.94% 较年初增加17.94%,主要系子公司赣州寒锐项目完工
货币资金(元) 17.39亿 20.63亿 15.71% 较年初减少15.71%,主要系偿还贷款和固定资产投资支出
应付账款(元) 7.83亿 4.80亿 62.93% 较年初增加62.93%,主要系公司产能提高,原料采购增加
在建工程合计(元) 2.49亿 5641.58万 340.70% 较年初增加340.70%,主要系子公司寒锐金属新建尾矿坝
经营活动产生的现金流量净额(元) 1.76亿 16.22亿 89.14% 由于2022年降库存、回笼资金致2022年度现金大量流入
应交税费(元) 1.65亿 1.23亿 33.91% 较年初增加33.91%,主要系子公司海南寒锐盈利增加
预付款项(元) 8509.34万 942.26万 803.08% 较年初增加803.08%,系公司产能提高,原料采购增加
其他非流动资产(元) 8106.55万 1946.89万 316.38% 较上年末增加316.38%,主要系预付设备款增加
研发费用(元) 7571.43万 5692.85万 33.00% 子公司赣州寒锐投产,研发投入增加
其他应付款合计(元) 6469.55万 1099.94万 488.17% 较年初增加488.17%,主要系发行限制性股票确认的回购义务
其他应收款合计(元) 3527.18万 246.80万 1329.17% 较年初增加1329.17%,主要系支付铜点价保证金增加
财务费用(元) 1791.96万 3200.15万 44.00% 贷款下降利息支出减少
投资活动产生的现金流量净额(元) -9248.22万 -10.30亿 91.02% 由于2022年购买理财产品及金融资产投资致2022年大量流出
筹资活动产生的现金流量净额(元) -1.03亿 -1.80亿 42.62% 由于本报告期子公司吸收少数股东投资

资产负债构成

科目 金额
流动资产 45.56亿元
无形资产 1.09亿元
其它 35.21亿元
资产总计 81.86亿元
科目 金额
流动负债 23.29亿元
长期借款 3.27亿元
其它 2.13亿元
负债总计 28.69亿元

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