换肤

财务诊断

报告期:四季报

财务状况明显改善

相对同行业资金使用效率有所提高,但固定资产规模收缩速度有所减缓。[查看具体诊断]

  •  个股本期
  •  去年同期

据中信出版四季报分析:

  盈利能力维持稳定,企业经营效益提高

  成长能力维持稳定,公司规模结束收缩开始扩张

  偿债能力维持稳定,偿还流动负债具有较好保障

  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,销售回款能力有较大增强

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财务指标

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  • 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
应付职工薪酬(元) 9041.80万 1.32亿 31.26% 报告期支付上年度计提的绩效奖励的影响
应收账款(元) 8328.37万 5814.19万 43.24% 部分应收账款回款延长的影响
交易性金融资产(元) 8067.28万 4804.28万 67.92% 报告期新购入理财产品的影响
应交税费(元) 1788.41万 1071.28万 66.94% 报告期公司不再享受企业所得税免税优惠政策,企业所得税增加的影响
所得税费用(元) 1309.68万 3.54万 36944.62% 报告期公司不再享受企业所得税免税优惠政策,企业所得税增加的影响
营业外收入(元) 121.46万 230.82万 47.38% 报告期与日常活动无关的收入减少的影响
营业税金及附加(元) 121.01万 199.59万 39.37% 附加税减少的影响
其他收益(元) 96.23万 54.05万 78.05% 报告期政府补助增加的影响
投资收益(元) 59.45万 21.85万 172.09% 报告期合联营企业投资收益增加和理财收益增加的影响
少数股东损益(元) 35.08万 -58.16万 160.32% 报告期控股子公司净利润增加的影响
公允价值变动收益(元) 3.00万 28.32万 89.41% 报告期末交易性金融资产余额较上年同期末下降的影响,综合考虑已实现的和计提的理财投资收益总额,与同期基本持平
营业外支出(元) 1.85万 4803.45 284.45% 报告期与日常活动无关的支出增加的影响
资产减值损失(元) -639.13万 -1011.12万 36.79% 存货减值损失减少的影响
筹资活动产生的现金流量净额(元) -1707.29万 -723.17万 136.08% 偿还租赁负债本金和利息所支付的现金增加的影响
投资活动产生的现金流量净额(元) -3748.71万 -1.35亿 72.20% 报告期投资活动现金流出减少的影响
经营活动产生的现金流量净额(元) -6122.95万 -695.95万 779.80% 为不断巩固并扩大公司的版权壁垒优势,夯实核心竞争力,公司优质版权投入增加的影响

资产负债构成

科目 金额
流动资产 26.49亿元
长期投资 1.36亿元
无形资产 2969.06万元
其它 4.65亿元
资产总计 32.80亿元
科目 金额
流动负债 9.90亿元
其它 1.57亿元
负债总计 11.48亿元

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