换肤

金现代

i问董秘
企业号

300830

财务诊断

报告期:三季报

财务状况保持稳定

相对同行业短期偿债能力很强,但应收账款周转速度需加快。[查看具体诊断]

  •  个股本期
  •  去年同期

据金现代三季报分析:

  盈利能力维持稳定,主营业务利润贡献有所改善

  成长能力维持稳定,营业收入加倍下滑,前景暗淡

  偿债能力维持稳定,资产结构得到优化

  运营能力有所加强,中长期融资能力得到很大提升

  现金流能力有所削弱,销售回款能力短期内恶化

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财务指标

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","10.47%","16.42%","17.68%"],["39.27%","40.91%","41.11%","27.34%","42.22%","42.05%","42.81%","40.55%","43.84%","43.30%","44.20%","40.06%","45.19%","45.12%","44.80%","45.24%","45.63%","45.58%","46.65%","46.97%","46.78%","45.55%","42.48%","47.17%","47.73%","44.86%","43.75%","44.86%","43.51%","46.49%","48.72%","47.81%","51.09%","49.17%","50.82%","48.78%","52.36%"],["-0.25%","-0.15%","-0.75%","-1.17%","-0.06%","-0.14%","-0.56%","0.46%","1.05%","0.48%","-0.38%","-0.46%","0.63%","1.04%","-0.41%","2.94%","1.12%","2.63%","0.95%","1.39%","2.23%","3.18%","-1.05%","4.97%","2.37%","2.97%","0.25%","3.16%","2.66%","4.43%","2.68%","3.78%","3.78%","6.77%","1.94%","4.10%","4.25%"],["-0.40%","-0.31%","-0.71%","-1.72%","-0.31%","-0.29%","-0.68%","-0.06%","0.78%","0.58%","-0.45%","-1.82%","0.30%","0.98%","-0.52%","2.22%","1.14%","2.30%","0.85%","-13.66%","2.08%","2.53%","-1.10%","3.76%","1.98%","2.50%","0.19%","1.89%","2.49%","3.65%","2.05%","0.71%","1.93%","-1.87%","0.99%","3.62%","3.55%"],["430.71","442.71","554.81","304.33","411.88","419.95","544.48","438.17","386.83","403.10","573.60","275.16","378.03","401.39","676.29","243.08","316.62","324.80","421.77","249.31","315.41","359.92","745.43","216.69","306.04","313.87","416.35","225.91","326.41","225.74","303.55","218.48","346.07","227.57","324.30","237.48","210.42"],["10.80","5.90","7.48","-21.17","33.59","12.30","8.48","5.96","2.51","2.63","2.29","-12.07","11.58","5.41","36.18","195.33","45.64","98.57","43.99","71.24","34.08","25.45","35.82","39.71","22.37","9.50","23.92","36.23","13.90","21.69","13.21","119.75","6.35","12.91","9.22","25.47","6.23"],["181.73","183.89","239.04","120.93","179.43","178.05","240.32","144.57","174.18","181.64","289.80","117.40","176.95","186.57","327.98","107.34","140.07","148.20","182.91","104.43","135.17","148.18","347.29","83.46","125.03","129.67","187.99","93.06","148.23","99.04","135.33","101.71","176.76","110.20","158.59","109.62","96.28"],["250.90","260.68","318.16","184.61","234.24","243.68","306.58","295.05","216.17","225.13","289.72","160.11","204.81","218.59","351.80","136.83","179.76","179.60","243.43","147.18","189.13","218.97","407.79","137.56","182.90","187.90","237.80","135.63","196.11","128.28","170.48","118.59","176.25","121.60","174.06","133.63","120.16"],["4.73","5.12","5.15","4.46","5.01","5.24","5.52","4.71","5.31","5.29","5.39","4.69","5.57","5.04","5.54","4.16","5.00","4.91","5.59","4.16","4.83","4.52","3.84","3.86","3.83","4.42","5.19","3.64","4.17","4.01","5.10","3.87","5.55","3.88","6.99","5.68","7.35"],["3.96","4.28","4.43","3.95","4.29","4.43","4.79","4.07","4.52","4.48","4.60","4.05","4.74","4.25","4.68","3.53","4.25","4.17","4.79","3.60","3.98","3.75","3.25","3.45","3.09","3.49","4.40","2.96","3.10","3.13","3.88","2.99","4.05","3.14","5.42","4.69","6.31"],["3.81","4.13","4.28","3.81","4.12","4.26","4.62","3.94","4.35","4.32","4.44","3.93","4.56","4.10","4.54","3.42","4.06","4.03","4.66","3.50","3.85","3.62","3.13","3.44","3.09","3.49","4.40","2.96","3.10","3.13","3.88","2.99","4.05","3.14","5.42","4.69","6.31"],["0.76","0.72","0.72","0.75","0.68","0.66","0.62","0.66","0.60","0.61","0.68","0.68","0.60","0.62","0.64","0.65","0.64","0.64","0.66","0.70","0.60","0.63","0.65","0.57","0.64","0.57","0.51","0.61","0.59","0.62","0.62","0.62","0.48","0.81","0.53","0.37","0.26"],["31.41%","31.26%","30.82%","32.11%","29.89%","29.61%","29.04%","30.80%","28.76%","28.73%","28.77%","30.07%","28.17%","29.26%","28.87%","30.88%","29.70%","30.08%","29.12%","30.47%","27.76%","29.78%","30.18%","28.76%","28.68%","28.22%","27.38%","29.98%","28.18%","28.21%","26.96%","28.97%","24.93%","27.45%","20.90%","22.48%","18.18%"]],"year":[[2024,2023,2022,2021,2020,2019,2018,2017,2016,2015,2014,2013,2025],["1360.49\u4e07","5059.09\u4e07","5546.23\u4e07","1.28\u4ebf","9789.85\u4e07","1.06\u4ebf","6379.44\u4e07","9028.56\u4e07","6793.26\u4e07","6524.32\u4e07","6289.39\u4e07","5616.90\u4e07","2.28\u4ebf"],["-141.03%","-48.00%","-113.30%","-1.88%","-36.70%","-68.62%","89.48%","52.69%","89.80%","2.92%","160.32%","20.89%","118.74%"],["-982.21\u4e07","2250.87\u4e07","3643.86\u4e07","9906.47\u4e07","7698.64\u4e07","8909.02\u4e07","3204.14\u4e07","6830.02\u4e07","5406.80\u4e07","5215.50\u4e07","4378.00\u4e07","4885.58\u4e07","1.72\u4ebf"],["-301.48%","-108.42%","-213.91%","-55.67%","32.51%","37.41%","-35.45%","-33.58%","69.71%","-5901.37%","-2.44%","148.47%","78.42%"],["22.23\u4ebf","22.64\u4ebf","20.81\u4ebf","19.15\u4ebf","16.30\u4ebf","21.38\u4ebf","17.45\u4ebf","15.05\u4ebf","11.17\u4ebf","7.78\u4ebf","5.21\u4ebf","4.05\u4ebf","21.46\u4ebf"],["7.18%","6.69%","3.46%","21.33%","15.11%","23.19%","20.66%","23.85%","29.48%","35.28%","24.46%","31.11%","40.39%"],["0.0400","0.2100","0.3100","0.5500","0.5300","0.3000","0.3800","0.3900","0.4200","0.6400","0.5800","0.4500","0.3800"],["6.30","6.77","6.62","6.20","5.02","4.44","3.92","3.99","3.80","4.35","3.91","3.40","4.57"],["4.01","4.08","3.79","3.27","2.39","2.57","2.04","1.77","1.54","1.35","1.15","1.30","1.36"],["1.17","1.45","1.65","1.70","1.49","0.85","1.00","1.30","1.14","1.93","1.79","1.07","2.04"],["0.37","0.19","0.22","0.39","0.49","0.48","0.37","0.23","0.26","0.61","0.54","0.36","5.01"],["-3.94%","-5.45%","3.48%","11.71%","9.55%","1.31%","8.05%","15.55%","14.11%","13.49%","16.09%","15.75%","14.65%"],["40.77%","42.81%","44.63%","46.98%","48.29%","49.84%","49.22%","49.58%","49.04%","50.85%","51.16%","51.30%","87.44%"],["-1.93%","2.06%","1.93%","9.83%","10.39%","10.50%","10.64%","15.56%","13.48%","16.06%","19.58%","19.07%","9.24%"],["-2.81%","1.25%","0.12%","8.02%","-2.60%","0.20%","4.52%","12.27%","10.03%","9.36%","16.34%","16.07%","8.17%"],["304.33","438.17","275.16","239.63","243.92","244.69","242.04","230.80","217.70","235.38","242.08","215.58","41.83"],["33.35","15.74","16.93","317.04","115.59","68.03","60.48","45.82","104.78","29.60","32.08","18.17","157.42"],["120.93","144.57","117.40","106.47","105.89","113.81","116.30","101.42","99.91","117.11","121.81","106.26","2.29"],["184.61","295.05","160.11","134.21","140.13","135.38","134.42","133.75","127.95","128.04","127.27","119.95","39.54"],["4.46","4.71","4.69","4.12","4.03","3.52","3.51","3.86","3.79","3.70","3.98","4.71","1.15"],["3.95","4.07","4.05","3.49","3.47","3.09","2.82","3.06","3.03","3.01","3.27","4.08","1.14"],["3.81","3.94","3.93","3.39","3.38","3.08","2.82","3.06","3.03","3.01","3.27","4.08","1.04"],["0.75","0.66","0.68","0.65","0.73","0.72","0.85","0.61","0.58","0.77","0.68","0.75","4.49"],["32.11%","30.80%","30.07%","31.04%","31.70%","33.06%","32.82%","29.51%","28.86%","29.87%","32.60%","32.57%","81.91%"]]}

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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
资本公积(元) 4.40亿 2.51亿 75.01% 可转债转股
固定资产合计(元) 2.69亿 5606.13万 379.37% 新办公大楼投入使用,在建工程转固
存货(元) 1.65亿 7587.79万 117.74% 公司业务具有季节性特点,前三季度确认收入较少,项目投入主要计入存货
投资性房地产(元) 5193.17万 65.83万 7788.26% 公司搬迁至新办公大楼,原有办公场所出租
开发支出(元) 3988.19万 2118.40万 88.26% 新增符合条件的研发支出资本化
其他流动资产(元) 3897.37万 1162.22万 235.34% 新办公大楼的进项税额留抵
合同负债(元) 3640.85万 1152.95万 215.79% 项目预收款增加
递延所得税资产(元) 3622.59万 2746.68万 31.89% 本期新增经营亏损
研发费用(元) 3477.04万 5968.28万 41.74% 产品研发进入新阶段,整体研发投入有所减少
信用减值损失(元) 2101.62万 762.99万 175.44% 长账龄回款增加
应付职工薪酬(元) 1290.23万 2254.43万 42.77% 上年末计提了上年度全年的年终奖金,本期末仅计提前三季度奖金
投资活动产生的现金流量净额(元) 982.59万 -1.72亿 105.73% 去年同期支付购房款、本期理财截至期末赎回较多等因素
预付款项(元) 935.38万 279.53万 234.63% 预付的采购款增加
经营活动产生的现金流量净额(元) 461.82万 -4654.15万 109.92% 本期公司员工数量有所减少,同时推行的精细化管理成效显现,各项支出有所减少
长期待摊费用(元) 409.29万 55.39万 638.92% 新增办公楼装修费
其他流动负债(元) 341.42万 27.54万 1139.56% 前三季度新增预收使待转销项税额增加
营业税金及附加(元) 261.98万 132.08万 98.34% 本期公司新办公楼启用,新增缴纳房产税及土地使用税
现金及现金等价物净增加额(元) 239.01万 -2.30亿 101.04% 去年同期支付购置房产费用、本期经营性支出减少、本期理财额减少等因素
应交税费(元) 174.63万 251.09万 30.45% 受季节性影响,前三季度业务量较少
应收票据(元) 102.93万 345.34万 70.20% 期末持有的商业承兑汇票减少
预收款项(元) 49.50万 5.65万 776.55% 预收租金增加
使用权资产(元) 38.80万 73.51万 47.22% 减少了办公场地的租赁
资产减值损失(元) 17.70万 -218.89万 108.09% 上年同期计提存货跌价准备,本期无此因素
其他非流动资产(元) 11.67万 2.79亿 99.96% 新办公大楼启用,支付的办公楼款项转入固定资产
营业外收入(元) 1068.23 248.58万 99.96% 上年同期收到办公楼延期交付违约金,本期无此影响
所得税费用(元) -851.39万 -2465.92万 65.47% 去年同期母公司因预计无法继续享受重点软件企业税率优惠,未来所得税适用税率由10%调整至15%,期初递延所得税资产增加导致递延所得税费用减少,本期无此因素影响

资产负债构成

科目 金额
流动资产 10.23亿元
无形资产 1939.15万元
其它 4.39亿元
资产总计 14.82亿元
科目 金额
流动负债 1.04亿元
其它 1200.42万元
负债总计 1.16亿元

财务报告查看

年份 一季报 中报 三季报 年报 年报审计意见
2025 -- --
2024 标准无保留意见
2023 标准无保留意见

杜邦分析结构图