换肤

德必集团

i问董秘
企业号

300947

财务诊断

报告期:二季报

财务状况明显改善

相对同行业销售回款能力显著增强,但中长期融资能力得到很大提升。[查看具体诊断]

  •  个股本期
  •  去年同期

据德必集团二季报分析:

  盈利能力维持稳定,经营效益保持稳定,但需提高

  成长能力有所加强,固定资产扩张将支撑企业经营成长

  偿债能力维持稳定,即时支付现金能力明显加强

  运营能力有所加强,总资产的周转速度需要加快

  现金流能力维持稳定,公司资金利用效率不易提升

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],["5124.88\u4e07","6377.72\u4e07","-4.46\u4ebf","1895.37\u4e07","1241.43\u4e07","2018.82\u4e07","-1.83\u4ebf","1663.13\u4e07","646.41\u4e07","5159.71\u4e07","-8752.64\u4e07","37.45\u4e07","3214.54\u4e07","1.04\u4ebf","-6493.93\u4e07","4059.38\u4e07","3743.60\u4e07","9387.12\u4e07","2797.64\u4e07","8004.76\u4e07","7755.20\u4e07","7610.71\u4e07","380.86\u4e07","4067.08\u4e07","7007.39\u4e07","2677.30\u4e07","1.10\u4ebf","6856.53\u4e07","1.09\u4ebf","3189.83\u4e07","1.12\u4ebf","6004.33\u4e07"],["-36.79%","-103.89%","-205.63%","-94.24%","-12.38%","-212.25%","-95.76%","-44.37%","-11.08%","10.55%","-56.76%","41.83%","-118.54%","12.96%","-23.50%","-102.45%","-2149.64%","-51.85%","22.04%","450.05%","-10.89%","47.64%","-32.52%","0.97%","-38.53%","-4988.03%","404.50%","34.24%","88.25%","39.84%","711.78%","-22.61%"],["10.57\u4ebf","10.83\u4ebf","11.02\u4ebf","12.97\u4ebf","12.37\u4ebf","10.48\u4ebf","13.45\u4ebf","11.41\u4ebf","12.42\u4ebf","13.76\u4ebf","16.21\u4ebf","12.35\u4ebf","12.52\u4ebf","13.36\u4ebf","18.10\u4ebf","12.43\u4ebf","11.57\u4ebf","12.41\u4ebf","18.20\u4ebf","12.18\u4ebf","12.46\u4ebf","10.96\u4ebf","15.09\u4ebf","10.07\u4ebf","10.68\u4ebf","9.60\u4ebf","16.05\u4ebf","10.95\u4ebf","12.82\u4ebf","17.44\u4ebf","19.05\u4ebf","11.29\u4ebf"],["-12.77%","-4.72%","-21.54%","73.56%","2.08%","-1.86%","2.41%","11.57%","21.70%","-2.73%","24.02%","6.01%","16.06%","-5.68%","2.49%","-4.33%","-0.60%","43.31%","62.98%","48.87%","18.89%","30.72%","-14.35%","-11.46%","-8.25%","-18.05%","6.81%","3.61%","17.54%","10.82%","41.49%","25.43%"],["0.0300","0.0600","-0.3500","-0.0900","0.0100","0.0200","-0.0700","0.0200","0.0400","0.0400","-0.0300","0.0200","0.0500","0.0500","-0.0400","0.0300","0.0400","0.0600","0.0400","0.0500","0.0900","0.0500","0.0200","0.0500","0.0400","0.0600","0.0700","0.0700","0.0600","0.0400","0.1800","0.0800"],["3.57","3.60","3.56","3.81","3.93","3.95","3.97","4.04","3.91","3.96","3.92","3.96","3.98","4.00","3.94","3.97","4.31","4.35","4.29","4.23","4.18","4.59","4.56","4.52","4.54","3.67","4.46","4.53","3.74","3.98","3.94","3.80"],["1.68","1.69","1.69","1.57","1.55","1.54","1.54","1.55","1.49","1.46","1.46","1.45","1.44","1.42","1.42","1.39","1.75","1.74","1.74","1.62","1.63","2.04","1.73","1.71","1.72","0.90","1.66","1.63","0.87","0.99","0.95","1.04"],["0.65","0.68","0.63","1.01","1.12","1.17","1.19","1.28","1.22","1.28","1.24","1.28","1.32","1.35","1.29","1.33","1.32","1.36","1.30","1.35","1.28","1.29","1.57","1.56","1.56","1.52","1.54","1.61","1.57","1.74","1.71","1.51"],["0.14","0.12","0.21","0.16","0.16","0.13","0.27","0.13","0.15","0.07","0.20","0.17","0.25","0.13","0.42","0.17","0.29","0.04","0.38","0.24","0.78","-0.04","0.10","0.17","0.07","0.0100","0.05","0.13","0.21","0.34","0.36","0.14"],["-9.26%","29.67%","-139.28%","-11.97%","0.63%","-12.00%","-26.59%","3.36%","14.82%","14.30%","-22.69%","-7.55%","10.03%","9.94%","-37.70%","22.36%","12.56%","6.11%","-17.32%","1.45%","24.36%","0.57%","-49.64%","15.49%","22.84%","-15.98%","17.11%","15.80%","11.68%","-94.48%","16.26%","36.82%"],["34.59%","38.61%","24.62%","31.04%","35.29%","31.46%","34.86%","35.90%","38.36%","36.80%","35.17%","34.22%","31.82%","41.36%","36.35%","38.88%","40.77%","43.91%","41.12%","41.85%","44.29%","44.43%","51.32%","43.96%","47.62%","34.60%","44.55%","46.32%","47.23%","42.13%","42.26%","37.39%"],["1.23%","1.48%","-6.91%","0.71%","-1.41%","-0.34%","-1.82%","-3.04%","-0.80%","2.28%","-4.39%","-0.76%","0.07%","1.00%","-7.72%","-1.49%","1.01%","-1.93%","1.54%","-3.49%","1.37%","1.02%","-1.79%","-0.01%","-0.15%","-0.09%","0.06%","1.33%","1.04%","-2.28%","4.36%","2.92%"],["1.28%","1.44%","-9.21%","0.64%","-3.03%","-0.59%","-6.07%","-4.68%","-0.49%","1.92%","-15.20%","-1.63%","-0.43%","0.93%","0.64%","-3.13%","2.83%","-3.86%","-3.68%","-1.22%","1.33%","0.98%","-6.86%","-1.46%","-0.27%","-0.27%","-1.33%","1.23%","1.05%","-4.16%","3.82%","2.42%"],["418.73","526.48","433.26","437.98","437.81","531.10","313.77","330.83","383.77","634.91","656.14","1049.52","1189.21","1498.57","1020.95","1311.52","1515.47","1519.33","1045.04","1208.98","1268.41","1579.43","1258.12","878.09","858.15","1298.27","609.96","670.71","876.23","584.20","434.50","478.46"],["12.88","12.78","1.13","6.68","6.06","5.19","2.91","-82.30","1.70","1.56","1.38","1.21","1.21","0.87","0.84","1.02","0.93","0.93","0.88","1.07","1.10","1.05","0.42","1.76","1.31","1.29","3.31","2.66","2.42","6.33","0.36","29.90"],["423.35","544.93","444.55","473.85","470.13","567.10","329.00","326.94","383.69","690.45","723.89","1115.56","1336.01","1688.63","1146.73","1478.22","1713.35","1722.08","1179.67","1363.16","1431.07","1777.03","1427.13","1036.69","1009.72","1429.52","710.11","736.72","981.29","587.31","459.83","496.76"],["35.70","33.44","31.05","31.81","34.84","45.01","31.77","35.03","34.96","38.62","30.97","35.38","35.38","40.21","30.60","34.88","35.76","32.08","26.23","31.71","32.49","44.72","26.82","29.89","32.01","72.97","30.34","34.45","35.12","27.64","21.74","31.37"],["2.22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  • 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
租赁负债(元) 26.99亿 28.54亿 5.42% 本报告期末租赁负债余额比上年末减少5.42%,主要系支付大房东款项
使用权资产(元) 24.78亿 26.01亿 4.74% 本报告期末使用权资产余额比上年末减少4.74%,主要系本期折旧
交易性金融资产(元) 6.01亿 6.80亿 11.61% 本报告期末交易性金融资产余额比上年末减少11.61%,主要系理财赎回
营业成本(元) 4.29亿 4.15亿 3.29% 本报告期营业成本比上年同期增长3.29%,主要系增加新项目和新业务
经营活动产生的现金流量净额(元) 3.32亿 3.44亿 3.41% 项目退出需归还客户租赁保证金
货币资金(元) 2.07亿 1.78亿 16.14% 本报告期末货币资金余额比上年末增加16.14%,主要系本期理财赎回,货币资金增加
应付账款(元) 1.40亿 1.63亿 14.07% 本报告期末应付账款余额比上年末减少14.07%,主要系应付工程款减少
长期应收款(元) 1.16亿 1.30亿 10.90% 本报告期末长期应收款余额比上年末减少10.90%,主要系收回下游新租赁客户款项
管理费用(元) 7664.48万 8243.95万 7.03% 本报告期管理费用较上年同期下降7.03%,主要系本期人效上升,降低费用
财务费用(元) 6845.85万 7701.97万 11.12% 本报告期财务费用较上年同期下降11.12%,主要系本期租赁融资利息减少
应收账款(元) 5052.54万 4341.36万 16.38% 本报告期末应收账款余额比上年末增加16.38%,主要系有部分客户存在延缓支付租金的现象
合同负债(元) 4319.93万 4460.75万 3.16% 本报告期末合同负债余额比上年末减少3.16%,主要系预收服务费减少
短期借款(元) 3243.45万 6973.01万 53.49% 本报告期末短期借款余额比上年末减少53.49%,主要系本期归还借款
现金及现金等价物净增加额(元) 2756.13万 3353.46万 17.81% 本报告期现金及现金等价物净增加额比上年同期下降17.81%,主要系本期支付押金、归还借款增加
长期股权投资(元) 2289.39万 2040.06万 12.22% 本报告期末长期股权投资余额比上年末增加12.22%,主要原系权益法核算单位本期盈利增加
预计负债(元) 2230.65万 2003.72万 11.33% 本报告期末预计负债余额比上年末增加11.33%,主要系本期计提房屋占用费
投资活动产生的现金流量净额(元) 2198.92万 1190.35万 84.73% 本报告期投资活动现金净流量比上年同期增长84.73%,主要系本期理财赎回收到的现金增加
应付职工薪酬(元) 2190.03万 3139.67万 30.25% 本报告期末应付职工薪酬余额比上年末减少30.25%,主要系本期上半年支付去年奖金
固定资产合计(元) 1952.79万 1878.87万 3.93% 本报告期末固定资产余额比上年末增加3.93%,主要系本期购入资产
预付款项(元) 1826.65万 1173.38万 55.67% 本报告期末预付款项余额比上年末增加55.67%,主要系增加新项目预付工程款
其他应收款合计(元) 1173.51万 1324.63万 11.41% 本报告期末其他应收款余额比上年末减少11.41%,主要系收回押金保证金
在建工程合计(元) 844.15万 2243.03万 62.37% 本报告期末在建工程余额比上年末减少62.37%,主要系工程完工转入长期待摊费用
研发投入(元) 589.86万 516.75万 14.15% 本报告期研发投入比上年同期增长14.15%,主要系增加研发投入项目
所得税费用(元) 397.75万 648.82万 38.70% 本报告期所得税费用比上年同期下降38.70%,主要系利润变动
存货(元) 121.82万 106.02万 14.91% 本报告期末存货余额比上年末增加14.91%,主要系酒店业务相关用品增加
合同资产(元) 17.69万 10.00万 76.92% 本报告期末合同资产余额比上年末增加76.92%,主要系新增工程保证金

资产负债构成

科目 金额
流动资产 11.12亿元
长期投资 2289.39万元
固定资产 1952.79万元
无形资产 657.03万元
其它 40.58亿元
资产总计 52.19亿元
科目 金额
流动负债 12.01亿元
其它 27.45亿元
负债总计 39.46亿元

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