换肤

财务诊断

报告期:一季报

财务状况明显改善

相对同行业盈利增速高于债务增速,但中长期融资能力受到很大抑制。[查看具体诊断]

  •  个股本期
  •  去年同期

据立高食品一季报分析:

  盈利能力有所加强,回报股东能力增强

  成长能力维持稳定,营利增速加速上涨,盈利性增强

  偿债能力有所加强,偿还流动负债能力很强

  运营能力有所加强,流动资产的周转速度需要加快

  现金流能力维持稳定,可持续经营能力加倍增强

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财务指标

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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) 3.44亿 2.54亿 35.50% 本报告期末较上年度末增加35.50%,主要是使用闲置资金购买理财产品增加
其他非流动资产(元) 1.03亿 6404.20万 60.89% 本报告期末较上年度末增加60.89%,主要是预付设备款增加
应付职工薪酬(元) 4462.32万 7157.90万 37.66% 本报告期末较上年度末下降37.66%,主要是2023年应付奖金在本期支付
其他应收款合计(元) 3274.25万 5731.44万 42.87% 本报告期末较上年度末减少42.87%,主要是土地保证金减少
合同负债(元) 2407.44万 3452.04万 30.26% 本报告期末较上年度末下降30.26%,主要是公司对年合作规模低于一定限值的经销商客户优化合作模式,不进行直接销售
经营活动产生的现金流量净额(元) 2030.34万 -1922.90万 205.59% 2024年1-3月同比上期增加205.59%,主要是收入增加和原材料采购择时降本
所得税费用(元) 1787.41万 1158.35万 54.31% 2024年1-3月同比上期增加54.31%,主要是利润增加,导致所得税费用增加
其他收益(元) 1194.47万 231.11万 416.84% 2024年1-3月同比上期增加416.84%,主要是收到政府补助
其他流动负债(元) 328.26万 698.61万 53.01% 本报告期末较上年度末下降53.01%,主要是应付可转债利息于一季度末完成支付
专项储备(元) 173.35万 111.20万 55.89% 本报告期末较上年度末增加55.89%,主要是2023年子公司运输收入比2022年增加,根据《企业安全生产费用提取和使用管理办法》规定,于下一年度计提安全生产费增加
营业外支出(元) 69.32万 26.57万 160.87% 2024年1-3月同比上期增加160.87%,主要是偶发且金额较小
预收款项(元) 18.03万 38.68万 53.38% 预收款项金额较小
营业外收入(元) 8.52万 5.62万 51.54% 2024年1-3月同比上期增加51.54%,主要是偶发且金额较小
信用减值损失(元) -160.26万 111.35万 243.92% 2024年1-3月同比上期下降243.92%,主要是应收账款余额增加
筹资活动产生的现金流量净额(元) -4111.19万 9.32亿 104.41% 2024年1-3月同比上期下降104.41%,主要是股票回购支出现金,以及去年同期可转债发行完成资金到账
投资活动产生的现金流量净额(元) -2.14亿 -7681.69万 179.03% 2024年1-3月同比上期增加179.03%,主要是工程项目投入增大,购买理财产品增加

资产负债构成

科目 金额
流动资产 18.72亿元
无形资产 3.18亿元
其它 17.13亿元
资产总计 39.04亿元
科目 金额
流动负债 4.81亿元
长期借款 1.04亿元
其它 8.01亿元
负债总计 13.86亿元

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