换肤

卡倍亿

i问董秘
企业号

300863

财务诊断

报告期:二季报

财务状况有所下降

相对同行业资产综合利用效率出现下降,但财务杠杆风险加大。[查看具体诊断]

  •  个股本期
  •  去年同期

据卡倍亿二季报分析:

  盈利能力维持稳定,企业经营效益下降

  成长能力有所加强,营业收入增速大幅提升

  偿债能力有所削弱,短期偿债能力承压非常明显

  运营能力维持稳定,应收账款周转速度需加快

  现金流能力明显恶化,销售回款能力短期内恶化

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财务指标

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  • 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
营业收入(元) 22.35亿 18.30亿 22.08% 销售规模扩大,导致营业收入增长
营业成本(元) 20.20亿 16.10亿 25.48% 营业收入增长,导致营业成本相应增长
短期借款(元) 19.52亿 15.02亿 29.91% 报告期公司为满足日常运营所需资金,增加银行借款
应收账款(元) 14.35亿 14.10亿 1.76% 收入增加应收账款增加
固定资产合计(元) 12.47亿 11.42亿 9.22% 报告期公司在建工程转固定资产
长期借款(元) 7.93亿 7.16亿 10.77% 报告期公司为满足日常运营所需资金,增加银行借款
存货(元) 7.53亿 6.00亿 25.37% 报告期公司增加备货
筹资活动产生的现金流量净额(元) 5.33亿 9397.73万 466.97% 取得借款收到的现金增加
货币资金(元) 4.29亿 4.17亿 2.86% 报告期公司为满足日常运营所需资金,增加银行借款
在建工程合计(元) 3.57亿 2.40亿 48.86% 报告期公司增加厂房设备投资
现金及现金等价物净增加额(元) 8084.80万 1.32亿 38.88% 经营活动产生的现金流量净额减少
研发投入(元) 4939.02万 4840.09万 2.04% 报告期研发领料增加
财务费用(元) 4563.65万 2626.41万 73.76% 报告期借款增加带来利息费用增长和美元贬值造成汇兑损失增加
管理费用(元) 4459.45万 4433.37万 0.59% 中介服务费增加
投资性房地产(元) 2928.67万 3027.86万 3.28% 报告期公司用于出租的投资性房地产计提折旧后净值减少
所得税费用(元) 1774.65万 810.03万 119.08% 报告期因其他非流动资产公允价值变化确认的递延所得税负债增加
使用权资产(元) 1349.41万 1484.36万 9.09% 报告期子公司租赁厂房计提折旧后的净值减少
租赁负债(元) 1260.19万 1392.30万 9.49% 报告期子公司租赁厂房确认的租赁负债在承租人支付租金后净值减少
销售费用(元) 980.11万 875.32万 11.97% 报告期人工成本增加
合同负债(元) 90.27万 96.23万 6.19% 报告期履行合同履约义务使得合同负债减少
经营活动产生的现金流量净额(元) -2.05亿 2.08亿 198.59% 报告期购买商品、接受劳务支付的现金增加但销售商品、提供劳务收到的现金减少
投资活动产生的现金流量净额(元) -2.42亿 -1.67亿 44.75% 购建固定资产、无形资产和其他长期资产支付的现金增加

资产负债构成

科目 金额
流动资产 29.87亿元
固定资产 12.47亿元
无形资产 1.45亿元
长期投资 1513.44万元
其它 6.36亿元
资产总计 50.30亿元
科目 金额
流动负债 27.13亿元
长期借款 7.93亿元
其它 7425.25万元
负债总计 35.80亿元

财务报告查看

年份 一季报 中报 三季报 年报 年报审计意见
2026 -- -- --
2025 标准无保留意见
2024 标准无保留意见

杜邦分析结构图