换肤

药易购

i问董秘
企业号

300937

财务诊断

报告期:二季报

财务状况明显改善

相对同行业流动资产合理利用率小幅下降,但主营业务盈利性加速下滑。[查看具体诊断]

  •  个股本期
  •  去年同期

据药易购二季报分析:

  盈利能力维持稳定,经营仍然亏损,经营效益需加强

  成长能力有所加强,企业成长潜力重回升势

  偿债能力维持稳定,财务杠杆风险加大

  运营能力维持稳定,存货变现能力陷入停滞

  现金流能力有所加强,可持续经营能力加倍增强

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","1.14","1.20","1.22","1.28","1.18","1.25","1.23","1.22","1.16","1.22","1.23","1.16","1.17","1.15","1.17","1.18","1.24","1.25"],["1.07","1.06","1.04","1.09","1.09","1.15","1.11","1.14","1.16","1.18","1.17","1.14","1.12","1.11","1.08","1.15","1.16","1.23","1.12","1.19","1.18","1.18","1.10","1.19","1.18","1.13","1.12","1.14","1.16","1.18","1.24","1.25"],["2.88","2.76","2.78","2.54","2.66","2.65","2.67","2.27","2.25","2.26","2.22","2.19","2.24","2.20","2.27","2.14","2.37","2.06","2.14","2.17","2.16","2.18","2.14","2.15","2.10","2.29","2.13","2.24","2.42","2.22","2.09","1.92"],["60.88%","61.09%","61.29%","61.45%","62.43%","61.70%","62.25%","61.46%","61.03%","60.86%","60.43%","61.38%","61.02%","60.39%","60.72%","59.12%","60.00%","57.43%","58.66%","58.55%","58.44%","58.71%","59.01%","58.74%","58.21%","59.86%","58.98%","59.47%","59.69%","58.12%","56.54%","55.56%"]],"year":[[2025,2024,2023,2022,2021,2020,2019,2018,2017,2016],["5.43\u4ebf","5.23\u4ebf","5.56\u4ebf","5.49\u4ebf","6.40\u4ebf","5.19\u4ebf","5.11\u4ebf","5.80\u4ebf","5.61\u4ebf","4.42\u4ebf"],["-101.95%","-17.34%","7.53%","-111.06%","1.74%","-95.58%","-12.91%","7.30%","50.77%","56.08%"],["3.83\u4ebf","4.46\u4ebf","4.91\u4ebf","4.96\u4ebf","5.16\u4ebf","4.44\u4ebf","4.44\u4ebf","4.59\u4ebf","4.58\u4ebf","3.51\u4ebf"],["-151.47%","-17.74%","0.70%","-60.43%","-24.57%","-126.58%","-86.68%","25.18%","35.75%","606.65%"],["375.62\u4ebf","371.12\u4ebf","368.32\u4ebf","341.73\u4ebf","320.52\u4ebf","277.58\u4ebf","265.77\u4ebf","236.68\u4ebf","200.07\u4ebf","182.60\u4ebf"],["-5.39%","-0.61%","2.54%","7.57%","10.52%","0.05%","13.13%","23.10%","22.00%","21.64%"],["0.4000","0.5200","0.6700","0.6100","0.7200","0.6800","0.7200","0.7600","0.7100","0.6800"],["8.74","8.54","8.36","8.40","8.11","7.44","7.12","6.65","6.64","6.77"],["2.76","2.67","2.74","2.79","2.72","2.63","2.72","2.64","2.82","3.27"],["4.82","4.65","4.46","4.47","4.25","3.69","3.31","2.93","2.71","2.41"],["1.02","0.98","1.13","0.63","0.50","0.74","0.68","0.07","-0.20","0.08"],["-0.57%","0.75%","-2.77%","-1.62%","3.14%","-6.50%","0.87%","4.04%","5.22%","-0.77%"],["13.33%","14.18%","13.54%","14.69%","14.98%","15.42%","15.14%","16.30%","16.41%","15.37%"],["1.17%","3.23%","5.16%","5.41%","8.84%","7.28%","9.72%","12.35%","13.28%","9.68%"],["0.61%","2.54%","4.05%","4.71%","8.41%","6.40%","8.27%","11.60%","12.27%","6.59%"],["218.30","203.61","195.15","181.39","174.03","224.57","174.07","159.02","193.36","273.27"],["6.27","6.71","7.07","7.22","7.54","7.34","7.85","7.90","8.79","8.06"],["68.32","62.74","58.60","57.82","57.44","68.49","57.28","57.81","101.98","190.59"],["149.98","140.88","136.56","123.57","116.59","156.08","116.79","101.21","91.37","86.27"],["1.48","1.54","1.60","1.52","1.59","1.53","1.60","1.58","1.71","1.67"],["1.09","1.14","1.19","1.12","1.17","1.16","1.19","1.13","1.22","1.16"],["1.05","1.10","1.15","1.07","1.11","1.09","1.14","1.13","1.22","1.16"],["2.68","2.57","2.36","2.48","2.33","2.25","2.13","2.20","2.03","1.98"],["59.78%","60.80%","60.13%","61.79%","59.79%","59.91%","58.56%","57.93%","55.57%","57.06%"]]}

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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
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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
存货(元) 4.65亿 5.75亿 19.24% 加强存货管理,提高存货周转后余额下降
应收账款(元) 4.12亿 1.66亿 147.77% 账期内的赊销款项暂未收回
应付账款(元) 3.79亿 2.45亿 54.94% 增强供应商管理,合理利用供应商给予的账期
应付票据(元) 3.34亿 1.73亿 93.29% 增强供应商管理,使用应付票据进行支付
短期借款(元) 2.83亿 3.24亿 12.83% 贴现的银承票据到期归还
销售费用(元) 1.48亿 1.66亿 11.07% 本期推广费用减少
筹资活动产生的现金流量净额(元) 9614.87万 -9957.25万 196.56% 本报告期银行承兑汇票贴现融资增加
应收款项融资(元) 2156.84万 4428.73万 51.30% 本期收到应收票据减少
经营活动产生的现金流量净额(元) 714.71万 -717.11万 199.67% 本报告期赊销客户回款速度增加,以及增加使用银行承兑汇票延期支付货款综合增加经营现金流量
研发投入(元) 629.50万 561.90万 12.03% 本报告期加大研发投入
所得税费用(元) 103.61万 1133.75万 90.86% 本报告期利润总额下降导致的当期所得税费用下降
现金及现金等价物净增加额(元) -4276.45万 -1.19亿 63.99% 本报告期公司加强客户管理,回款加速
投资活动产生的现金流量净额(元) -1.46亿 -1202.06万 1115.19% 本期为获取收益以及开具银行承兑汇票而投资结构性存款

资产负债构成

科目 金额
流动资产 16.10亿元
长期投资 4626.92万元
无形资产 3756.79万元
其它 2.40亿元
资产总计 19.35亿元
科目 金额
流动负债 11.18亿元
其它 2837.52万元
负债总计 11.47亿元

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 -- 保留意见
2024 -- 标准无保留意见

杜邦分析结构图

非流动负债