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财务诊断

报告期:三季报

财务状况明显改善

相对同行业主营业务利润贡献大幅提升,但产品市场竞争力明显减弱。[查看具体诊断]

  •  个股本期
  •  去年同期

据博汇股份三季报分析:

  盈利能力有所加强,主营获利能力大幅增强

  成长能力维持稳定,营利增速明显收窄,营利性遭挤压

  偿债能力维持稳定,短期偿债能力偏弱

  运营能力有所削弱,产品市场竞争力明显减弱

  现金流能力有所加强,未能形成有效的资金回笼

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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
取得借款收到的现金(元) 11.00亿 8.07亿 36.3900% 受经营发展的需求增加债务融资
存货(元) 7.66亿 3.93亿 95.2000% 配合生产经营需求而增加原料备货,进口业务单批采购数量增大
投资支付的现金(元) 5.29亿 2.80亿 89.0900% 理财投资的投资及套期业务产生的期货市场投入增加
收回投资收到的现金(元) 4.98亿 5000.00万 896.9100% 理财投资的本金收回增加
应付账款(元) 1.77亿 9408.12万 87.7400% 进口原材料处于保税状态,相关关税及消费税尚未支付
预付款项(元) 1.64亿 6146.73万 166.2200% 配合生产经营需要而预付的原材料款
净利润(元) 1.33亿 8416.87万 57.8700% 进口采购渠道拓宽销售毛利增长及节能降耗单吨生产成本降低
一年内到期的非流动负债(元) 1.16亿 3489.28万 231.0700% 一年内到期的长期借款的增加
支付其他与经营活动有关的现金(元) 9473.83万 5145.16万 84.1300% 支付诉讼保证金、拍卖保证金等增加
在建工程合计(元) 8076.09万 2578.95万 213.1500% 环保芳烃油产品升级及轻烃综合利用项目、宁远码头管线项目投入增加
合同负债(元) 7137.82万 3596.72万 98.4500% 本报告期末销售订单增加,预收货款未发货
收到其他与经营活动有关的现金(元) 6770.16万 412.03万 1543.1000% 收到诉讼保证金、拍卖保证金等退回
支付给职工以及为职工支付的现金(元) 6444.22万 4821.26万 33.6600% 报告期内管理人员增加、薪酬福利提升
支付其他与筹资活动有关的现金(元) 6218.65万 105.03万 5821.1100% 库存股回购导致资金流出增加
支付的各项税费(元) 6092.73万 4120.44万 47.8700% 报告期经营利润增加,所得税等相应税费增加
管理费用(元) 4202.60万 2849.36万 47.4900% 管理人员增加、薪酬福利提升及股权激励费用增加
收到其他与筹资活动有关的现金(元) 2979.87万 1.18亿 74.7500% 本报告期内流动资金充裕而减少的票据贴现
所得税费用(元) 2745.47万 933.62万 194.0700% 报告期经营利润增加,所得税费用相应增加
其他流动负债(元) 927.92万 467.57万 98.4500% 预收货款对应的待转销项税额,随预收货款的增加
其他收益(元) 564.18万 172.77万 226.5500% 与资产相关的政府补助按期分摊确认的递延收益及2023年度“凤凰活动”专项资金补助
投资收益(元) 254.18万 565.07万 55.0200% 本报告期减少了远期锁汇业务,相关收益减少
吸收投资收到的现金(元) 220.00万 3.92亿 99.4400% 上年度增加了可转债融资,而本报告期无重大融资事项
营业外支出(元) 93.77万 19.22万 387.9900% 诉讼引起的货款延期支付产生的利息
其他非流动资产(元) 50.62万 1142.08万 95.5700% 随着工程结算,预付工程款的减少

资产负债构成

科目 金额
流动资产 16.14亿元
无形资产 8122.87万元
长期投资 1073.56万元
其它 9.97亿元
资产总计 27.03亿元
科目 金额
流动负债 11.72亿元
其它 4.58亿元
负债总计 16.30亿元

财务报告查看

年份 一季报 中报 三季报 年报 年报审计意见
2023 -- --
2022 -- 标准无保留意见
2021 标准无保留意见

杜邦分析结构图

应收账款