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财务诊断

报告期:四季报

财务状况有所下降

相对同行业即时支付现金能力明显下滑,但企业成长潜力停止扩张转入收缩。[查看具体诊断]

  •  个股本期
  •  去年同期

据贝泰妮四季报分析:

  盈利能力维持稳定,主营获利能力保持稳定

  成长能力有所削弱,企业成长潜力停止扩张转入收缩

  偿债能力维持稳定,即时支付现金能力明显下滑

  运营能力维持稳定,资金占用情况明显加重

  现金流能力有所削弱,现金满足投资的水平基本稳定

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财务指标

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3","459.76","415.37","479.82"],["25.33","25.06","27.71","27.18","26.45","22.72","28.77","28.58","29.47","20.20","22.18","24.63","23.13","23.83","26.93","26.67","31.53","22.58","23.77","19.95","21.50"],["5.33","4.15","4.57","4.20","4.34","3.86","3.17","3.72","4.03","4.18","4.24","3.96","4.96","3.28","3.45","3.29","3.75","3.43","3.55","3.27","3.32"],["4.30","3.53","3.64","3.29","3.35","3.00","2.17","2.74","3.04","2.88","3.46","3.18","4.09","2.52","2.67","2.44","2.83","2.60","2.60","1.98","1.81"],["4.27","3.51","3.62","3.27","3.33","2.96","2.16","2.71","3.01","2.87","3.45","3.15","4.06","2.47","2.67","2.42","2.82","2.56","2.60","1.98","1.81"],["0.41","0.51","0.56","0.60","0.62","2.16","2.34","1.88","1.77","1.79","1.98","2.27","1.96","2.29","2.87","3.09","3.50","3.04","3.82","3.55","3.91"],["26.10%","30.29%","29.55%","30.78%","30.26%","34.63%","38.59%","34.46%","32.19%","32.79%","32.06%","34.54%","30.07%","36.60%","39.06%","37.30%","36.63%","37.40%","39.23%","41.47%","44.26%"]],"year":[[2023,2022,2021,2020,2019,2018,2017],["5.80\u4ebf","4.49\u4ebf","4.76\u4ebf","4.32\u4ebf","3.70\u4ebf","2.65\u4ebf","2.12\u4ebf"],["109.17%","-17.12%","11.59%","81.87%","40.70%","26.50%","50.81%"],["4.91\u4ebf","4.19\u4ebf","4.49\u4ebf","3.90\u4ebf","2.71\u4ebf","2.35\u4ebf","1.96\u4ebf"],["46.36%","27.32%","9.51%","323.91%","11.75%","18.60%","46.14%"],["48.94\u4ebf","50.71\u4ebf","47.77\u4ebf","43.83\u4ebf","36.84\u4ebf","30.90\u4ebf","30.48\u4ebf"],["1.53%","4.89%","16.10%","18.95%","49.16%","22.21%","10.58%"],["1.3200","1.0800","1.3000","1.0300","0.8500","0.7400","0.7200"],["9.63","8.55","8.06","6.12","24.07","10.88","5.58"],["3.01","2.62","2.79","1.66","1.79","1.67","1.92"],["5.36","4.67","4.07","3.25","21.03","7.88","2.75"],["1.33","1.38","2.21","1.58","18.37","6.63","1.65"],["14.43%","13.47%","14.67%","15.76%","16.02%","17.77%","12.15%"],["65.81%","59.81%","59.87%","57.54%","59.83%","60.82%","57.60%"],["14.18%","13.28%","18.44%","26.86%","34.56%","43.52%","26.46%"],["12.82%","12.00%","15.42%","29.52%","25.89%","29.25%","22.25%"],["626.98","351.18","348.71","309.85","367.62","368.88","415.41"],["2.54","2.59","2.99","3.09","3.61","3.78","2.34"],["601.92","328.46","328.51","288.98","347.86","351.03","395.79"],["25.06","22.72","20.20","20.86","19.76","20.40","19.62"],["4.15","3.86","4.18","3.12","3.52","3.24","2.95"],["3.53","3.00","2.88","2.37","2.59","1.83","1.76"],["3.51","2.96","2.87","2.32","2.56","1.83","1.76"],["0.51","2.16","1.79","2.12","2.70","2.79","3.02"],["30.29%","34.63%","32.79%","37.99%","35.54%","39.19%","44.16%"]]}

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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
交易性金融资产(元) 16.11亿 12.38亿 30.08% 报告期末公司在股东大会授权额度下利用闲置募集资金和闲置自有资金进行现金管理委托理财(按公允价值计量)的未到期投资余额增加
其他流动资产(元) 3.95亿 4.46亿 11.54% 报告期末公司在手的期末留抵和待认证待抵扣增值税税额减少
库存股(元) 2.00亿 1.10亿 82.28% 报告期内公司根据董事会决议利用自有资金通过集中竞价交易方式回购公司普通股股份的数量增加
其他应付款合计(元) 1.76亿 4.49亿 60.82% 公司按计划支付2023年第四季度计提的大型B2C电商平台和其他市场推广服务供应商的营销费用以及按进度支付中央工厂新基地等工程项目的工程设备款项,其他应付款余额周期性减少
短期借款(元) 1.69亿 1.04亿 63.00% 报告期内公司取得商业银行发放的短期流动资金金融贷款增加较多
预付款项(元) 1.42亿 6927.91万 105.48% 公司为2024年第二季度直播、种草等引流推广营销计划和供应链生产计划而预付的大型B2C电商平台店铺推广充值费用,预付的各类市场推广服务供应商营销费用以及预付的部分核心原材料、OEM服务商物料采购款项
使用权资产(元) 1.39亿 1.01亿 37.75% 报告期内公司在手的经营场地租赁合同增加
应收款项融资(元) 1.38亿 1.57亿 12.21% 公司根据动态资金需求通过到期承兑、提前贴现或转背书等多样化手段进行票据规划,报告期末公司在手的银行承兑汇票结余量减少
应付账款(元) 1.12亿 3.34亿 66.37% 公司按计划支付生产资料和生产性服务采购款项
递延所得税资产(元) 1.05亿 9313.13万 13.28% 报告期末公司“租赁负债”、“股权激励支出”以及“可抵扣亏损”项目的可抵扣暂时性差异余额增加
租赁负债(元) 8125.59万 6328.35万 28.40% 报告期内公司在手的经营场地租赁合同增加
应交税费(元) 7243.50万 1.32亿 45.17% 报告期内公司缴纳报告期初计提的各项应交税金
应付职工薪酬(元) 6856.02万 1.06亿 35.60% 报告期内公司支付2023年度职工年终一次性奖金
其他应收款合计(元) 3279.32万 2974.84万 10.24% 报告期内公司支付的物流仓储场地租赁押金增加
应付票据(元) 2973.38万 6756.27万 55.99% 公司报告期末未到期的应付银行承兑汇票结余量减少
在建工程合计(元) 1792.68万 4022.01万 55.43% 报告期内公司中央工厂新基地的冻干面膜生产线工程通过转固验收转入固定资产所致。中央工厂新基地冻干面膜生产线工程项目全部使用公司自有资金投资建设,投产后将增加公司贴片式面膜的自产产能
其他流动负债(元) 859.50万 545.55万 57.55% 报告期末公司计提的应付退货款项余额增加
长期借款(元) 85.71万 470.00万 81.76% 报告期末公司根据动态资金需求归还长期商业银行金融贷款本金

资产负债构成

科目 金额
流动资产 50.05亿元
长期投资 2.18亿元
无形资产 1.99亿元
其它 16.38亿元
资产总计 70.60亿元
科目 金额
流动负债 7.44亿元
长期借款 85.71万元
其它 2.07亿元
负债总计 9.51亿元

财务报告查看

年份 一季报 中报 三季报 年报 年报审计意见
2024 -- -- -- --
2023 标准无保留意见
2022 标准无保留意见

杜邦分析结构图