换肤

金现代

i问董秘
企业号

300830

财务诊断

报告期:三季报

财务状况明显改善

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

  偿债能力有所加强,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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","16.36%","17.48%","-8.33%"],["40.84%","41.44%","27.18%","42.08%","42.08%","42.58%","40.55%","43.86%","43.31%","44.19%","39.98%","45.18%","45.16%","44.85%","45.33%","45.81%","45.77%","46.74%","47.11%","46.84%","45.68%","42.51%","47.33%","47.77%","44.90%","43.68%","45.10%","43.71%","46.90%","49.11%","48.04%","51.55%","49.54%","51.05%","48.81%","52.44%","41.37%"],["-0.40%","-0.84%","-1.48%","-0.09%","-0.13%","-0.58%","0.47%","1.09%","0.51%","-0.40%","-0.43%","0.67%","1.09%","-0.43%","2.97%","1.19%","2.69%","0.94%","1.42%","2.29%","3.21%","-1.07%","5.04%","2.39%","3.01%","0.23%","3.63%","2.70%","4.47%","2.73%","3.86%","3.93%","6.93%","1.96%","4.17%","4.31%","-0.32%"],["-0.63%","-0.81%","-2.12%","-0.35%","-0.27%","-0.70%","-0.42%","0.82%","0.61%","-0.47%","-1.79%","0.34%","1.03%","-0.54%","2.20%","1.18%","2.32%","0.86%","-13.86%","2.10%","2.55%","-1.04%","3.81%","2.00%","2.54%","0.18%","2.42%","2.53%","3.68%","2.10%","0.73%","1.97%","-1.90%","0.98%","3.68%","3.70%","-0.46%"],["444.84","565.73","304.53","413.17","420.45","556.75","588.21","389.78","408.33","601.65","277.60","380.57","405.47","715.08","245.81","320.05","326.72","425.15","252.46","318.29","363.08","754.42","218.34","309.20","316.99","421.31","228.04","330.43","228.07","306.90","220.69","350.68","230.08","330.12","241.78","215.14","423.47"],["5.89","7.46","-21.18","33.58","12.30","8.46","5.91","2.48","2.62","2.27","-12.11","11.57","5.41","36.16","195.51","45.45","99.63","44.50","72.21","34.32","25.59","36.13","40.09","22.40","9.38","24.01","35.82","13.74","21.41","13.38","121.99","6.22","12.95","9.18","25.86","6.21","14.16"],["186.63","249.08","122.27","180.18","178.50","243.76","171.77","175.02","182.98","295.95","118.08","177.52","187.53","335.95","108.00","141.22","149.66","185.06","105.38","137.02","150.02","352.23","84.55","126.91","131.53","190.94","94.46","150.60","100.55","137.35","103.40","180.26","112.26","162.81","112.42","98.94","165.90"],["260.09","319.14","183.48","234.79","243.73","315.46","418.16","218.30","229.04","311.74","161.88","206.78","221.73","382.71","138.92","182.07","180.11","244.77","149.40","190.40","220.46","412.11","138.24","184.24","189.27","240.09","136.44","198.24","129.15","171.88","119.17","177.64","122.22","176.11","135.44","122.58","260.43"],["5.11","5.15","4.46","5.05","5.29","5.56","4.70","5.36","5.34","5.44","4.72","5.62","5.08","5.61","4.23","5.04","4.93","5.62","4.20","4.82","4.48","3.80","3.83","3.81","4.41","5.18","3.63","4.18","4.03","5.14","3.89","5.61","3.90","7.08","5.73","7.51","4.78"],["4.27","4.43","3.94","4.32","4.48","4.83","4.07","4.57","4.52","4.64","4.08","4.79","4.29","4.74","3.59","4.28","4.19","4.81","3.63","3.97","3.72","3.21","3.43","3.07","3.48","4.39","2.94","3.10","3.14","3.91","3.00","4.08","3.15","5.47","4.72","6.44","3.99"],["4.12","4.28","3.81","4.15","4.30","4.66","3.93","4.40","4.36","4.48","3.97","4.61","4.14","4.60","3.48","4.09","4.05","4.68","3.53","3.84","3.58","3.09","3.42","3.07","3.48","4.38","2.94","3.10","3.14","3.91","3.00","4.08","3.15","5.47","4.72","6.44","3.78"],["0.74","0.73","0.76","0.68","0.66","0.62","0.67","0.60","0.61","0.68","0.68","0.60","0.62","0.64","0.65","0.64","0.65","0.67","0.70","0.61","0.64","0.66","0.58","0.65","0.57","0.52","0.62","0.60","0.63","0.63","0.63","0.48","0.82","0.54","0.38","0.26","0.87"],["31.80%","31.27%","32.54%","29.86%","29.57%","29.01%","31.23%","28.74%","28.74%","28.75%","30.07%","28.16%","29.28%","28.84%","30.83%","29.75%","30.25%","29.31%","30.46%","28.00%","30.06%","30.49%","29.02%","28.96%","28.47%","27.67%","30.27%","28.49%","28.49%","27.22%","29.29%","25.16%","27.72%","21.06%","22.69%","18.16%","32.51%"]],"year":[[2024,2023,2022,2021,2020,2019,2018,2017,2016,2015,2014,2013],["1310.91\u4e07","4991.77\u4e07","5568.99\u4e07","1.28\u4ebf","9752.91\u4e07","1.07\u4ebf","7284.51\u4e07","9088.22\u4e07","6802.22\u4e07","6455.28\u4e07","5983.45\u4e07","5260.09\u4e07"],["-140.53%","-49.39%","-112.64%","-1.67%","-36.86%","-70.39%","117.51%","53.78%","90.70%","3.88%","162.56%","20.93%"],["-1010.82\u4e07","2188.25\u4e07","3665.69\u4e07","9888.48\u4e07","7681.06\u4e07","8908.32\u4e07","4216.18\u4e07","6930.24\u4e07","5465.97\u4e07","5201.02\u4e07","4067.81\u4e07","4531.82\u4e07"],["-300.35%","-109.67%","-213.31%","-55.64%","32.11%","36.51%","-19.84%","-31.72%","72.74%","-5900.22%","-2.30%","150.40%"],["22.18\u4ebf","22.58\u4ebf","20.79\u4ebf","19.11\u4ebf","16.27\u4ebf","21.55\u4ebf","17.56\u4ebf","15.12\u4ebf","11.18\u4ebf","7.65\u4ebf","5.03\u4ebf","3.90\u4ebf"],["15.93%","5.50%","3.81%","21.31%","14.98%","23.69%","21.25%","24.06%","29.88%","35.61%","24.70%","31.31%"],["0.0300","0.2000","0.3200","0.5600","0.5300","0.3000","0.3900","0.4000","0.4200","0.6500","0.5900","0.4500"],["6.28","6.84","6.68","6.25","5.06","4.46","3.94","4.00","3.79","4.35","3.89","3.38"],["4.04","4.11","3.82","3.30","2.40","2.59","2.05","1.78","1.54","1.35","1.16","1.29"],["1.12","1.41","1.69","1.73","1.51","0.87","1.01","1.30","1.13","1.93","1.78","1.06"],["0.35","0.19","0.22","0.39","0.49","0.48","0.37","0.23","0.25","0.62","0.54","0.36"],["-4.59%","-11.73%","3.57%","11.76%","9.57%","1.34%","9.82%","15.74%","14.27%","13.60%","16.01%","15.62%"],["40.53%","42.54%","44.65%","47.11%","48.38%","49.95%","49.45%","49.92%","49.32%","51.03%","51.16%","51.33%"],["-2.28%","2.12%","2.02%","9.95%","10.51%","10.64%","11.11%","15.76%","13.71%","16.30%","19.88%","19.15%"],["-3.25%","0.94%","0.21%","8.09%","-2.49%","0.32%","4.98%","12.46%","10.23%","9.52%","16.59%","16.15%"],["304.53","588.21","277.60","242.29","246.76","247.53","244.33","232.66","218.45","235.31","242.27","217.50"],["33.31","15.63","16.86","316.82","115.10","67.32","59.23","45.27","104.45","29.21","31.77","18.16"],["122.27","171.77","118.08","107.11","106.75","115.02","117.38","102.27","100.40","117.57","122.42","107.49"],["183.48","418.16","161.88","136.23","142.13","137.06","135.72","134.79","128.24","127.54","126.89","120.90"],["4.46","4.70","4.72","4.19","4.06","3.54","3.55","3.89","3.83","3.74","3.96","4.74"],["3.94","4.07","4.08","3.56","3.50","3.10","2.85","3.08","3.06","3.05","3.25","4.10"],["3.81","3.93","3.97","3.45","3.41","3.08","2.85","3.08","3.06","3.05","3.24","4.10"],["0.76","0.67","0.68","0.65","0.73","0.72","0.85","0.61","0.58","0.77","0.68","0.76"],["32.54%","31.23%","30.07%","30.99%","31.69%","33.08%","32.83%","29.53%","28.89%","29.84%","32.75%","32.75%"]]}

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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