换肤

财务诊断

报告期:三季报

财务状况保持稳定

相对同行业公司规模加速扩张,但销售回款能力显著下降。[查看具体诊断]

  •  个股本期
  •  去年同期

据宁波方正三季报分析:

  盈利能力有所削弱,总资产收益能力略有下降

  成长能力维持稳定,营业收入由亏转盈

  偿债能力明显改善,偿还流动负债具有较好保障

  运营能力有所削弱,流动资产合理利用率小幅下降

  现金流能力维持稳定,公司资金流转压力增加较明显

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财务指标

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,"162.41","151.06","166.26","172.39","185.46","129.44","145.69","136.21","161.39","144.87","166.72","176.06","229.21","155.48","161.00","156.98","133.69","121.09","122.45"],["109.16","112.85","114.84","111.79","115.42","118.55","118.64","101.86","102.89","101.57","107.45","103.14","117.05","118.06","152.73","99.73","103.36","103.68","90.91","80.86","82.84"],["2.49","2.53","2.71","2.47","2.52","2.49","2.68","2.59","2.70","2.65","2.49","2.35","2.61","2.61","3.22","2.35","2.59","2.69","2.36","2.43","1.93"],["1.84","1.84","1.96","1.78","1.78","1.77","1.97","1.91","1.89","1.95","1.78","1.74","1.94","1.91","2.45","1.72","1.66","1.81","1.56","1.63","1.31"],["1.72","1.73","1.83","1.68","1.68","1.67","1.84","1.78","1.71","1.77","1.58","1.55","1.64","1.71","2.17","1.56","1.66","1.80","1.56","1.62","1.31"],["1.44","1.27","1.21","1.20","0.98","0.99","0.96","0.98","0.81","0.82","0.89","0.92","0.85","0.87","0.78","0.89","0.83","0.84","0.95","0.89","0.92"],["41.48%","41.22%","40.28%","41.41%","39.94%","40.42%","39.41%","39.61%","38.63%","38.79%","40.05%","41.59%","40.35%","39.61%","36.12%","40.53%","38.90%","39.17%","41.02%","39.12%","41.72%"]],"year":[[2023,2022,2021,2020,2019,2018,2017,2016],["6171.78\u4e07","7182.22\u4e07","8960.43\u4e07","5250.42\u4e07","9917.02\u4e07","1.18\u4ebf","1.21\u4ebf","1.34\u4ebf"],["19.15%","-110.01%","4.63%","-108.98%","3.07%","-9.86%","33.02%","44.83%"],["4376.14\u4e07","4068.83\u4e07","6045.97\u4e07","3317.70\u4e07","6662.52\u4e07","9922.04\u4e07","1.10\u4ebf","1.21\u4ebf"],["147.94%","-170.07%","21.72%","-7.91%","31.41%","-46.86%","51.15%","42.78%"],["19.99\u4ebf","25.59\u4ebf","22.83\u4ebf","20.90\u4ebf","20.20\u4ebf","20.33\u4ebf","19.24\u4ebf","15.73\u4ebf"],["27.14%","8.57%","16.09%","10.70%","7.86%","11.51%","41.41%","17.67%"],["0.5800","0.3000","0.5500","0.6000","0.6500","0.5900","0.6800","0.7200"],["8.80","8.00","8.14","6.80","6.09","7.67","5.71","5.67"],["4.46","4.18","4.20","3.08","2.70","2.64","2.67","1.99"],["2.89","2.48","2.53","2.39","2.23","3.88","1.92","2.52"],["0.41","0.54","0.55","0.74","0.78","0.85","0.60","1.15"],["3.61%","2.33%","6.21%","7.16%","9.38%","8.52%","9.60%","10.97%"],["21.61%","20.77%","22.87%","25.71%","26.84%","26.85%","28.69%","29.67%"],["-19.51%","3.00%","6.50%","9.53%","17.04%","14.02%","15.90%","16.69%"],["-14.12%","0.57%","3.62%","7.59%","11.56%","12.48%","13.50%","14.51%"],["251.79","262.85","228.99","244.26","246.38","230.37","217.84","216.77"],["3.40","3.31","3.68","3.69","3.53","3.67","3.88","3.62"],["137.59","151.06","127.46","140.43","147.96","138.64","131.42","131.32"],["114.19","111.79","101.52","103.83","98.42","93.87","86.41","92.78"],["2.28","2.47","2.53","2.24","2.15","2.00","1.93","1.68"],["1.64","1.78","1.86","1.65","1.54","1.28","1.26","1.13"],["1.53","1.68","1.74","1.48","1.40","1.27","1.26","1.13"],["2.41","1.20","0.97","0.94","0.95","1.00","1.31","1.13"],["42.83%","41.41%","39.99%","42.62%","42.00%","44.42%","46.26%","45.83%"]]}

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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
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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
资本公积(元) 10.10亿 2.56亿 294.0900% 公司向特定对象发行股票股本溢价增加
筹资活动产生的现金流量净额(元) 9.46亿 9403.58万 906.5200% 公司向特定对象发行股票募集资金增加
营业收入(元) 6.59亿 4.88亿 35.2000% 公司业务规模扩大,营业收入增加
营业成本(元) 5.55亿 4.09亿 35.8600% 公司业务规模扩大,营业成本增加
货币资金(元) 4.60亿 1.25亿 266.9400% 公司向特定对象发行股票募集资金增加
期末现金及现金等价物余额(元) 4.20亿 8099.12万 418.3300% 公司向特定对象发行股票募集资金增加
应收账款(元) 3.82亿 2.73亿 40.0600% 营业收入增加,导致应收账款增加
现金及现金等价物净增加额(元) 3.18亿 -1234.49万 2677.5400% 公司向特定对象发行股票募集资金增加
长期借款(元) 1.83亿 9469.60万 93.3700% 公司补充生产经营流动资金增加
少数股东权益(元) 1.74亿 2553.37万 580.9700% 投资参股公司少数股东权益增加
应付账款(元) 1.73亿 2.54亿 32.0500% 供应商货款通过票据支付减少
应付票据(元) 1.59亿 9264.11万 71.5600% 供应商货款通过票据支付未到期增加
其他非流动资产(元) 1.06亿 1449.34万 632.8500% 募投项目投资固定资产预付款增加
合同负债(元) 9610.99万 6645.87万 44.6200% 客户预收款项增加
应收票据(元) 4332.94万 2582.76万 67.7600% 信用级别较低,但尚未终止确认的票据增加
应收款项融资(元) 4147.64万 340.95万 1116.4900% 信用级别较高,但尚未终止确认的票据增加
管理费用(元) 3985.42万 3050.11万 30.6600% 公司业务规模扩大管理费用增加
销售费用(元) 3007.37万 1977.71万 52.0600% 公司为维持扩大境外市场的份额、提高关键项目的市场影响力,售后服务费用增加
研发费用(元) 2578.91万 1440.89万 78.9800% 公司开发新产品研发投入增加
其他流动资产(元) 1024.30万 1507.31万 32.0400% 可抵扣进项税额减少
其他应收款合计(元) 683.95万 519.81万 31.5800% 应收客户保证金增加
财务费用(元) 671.79万 486.95万 37.9600% 公司补充生产经营流动资金增加
其他综合收益1(元) 226.28万 27.22万 731.3400% 外币报表折算差异增加
其他综合收益(元) 199.06万 21.45万 828.0300% 外币报表折算差异增加
资产处置收益(元) 119.92万 4.73万 2435.3100% 公司处置长期闲置固定资产增加
营业外支出(元) 10.74万 23.09万 53.4800% 公司非经营性支出减少
营业外收入(元) 4.47万 47.31万 90.5500% 公司非经营性收入减少
所得税费用(元) -16.72万 97.83万 117.0900% 应纳税所得额减少
资产减值损失(元) -156.73万 -292.93万 46.5000% 存货跌价减少
信用减值损失(元) -256.55万 -185.60万 38.2300% 应收款项增加,导致坏账计提增加
经营活动产生的现金流量净额(元) -5677.14万 -3074.40万 84.6600% 购买商品、支付职工工资等其他与经营活动相关的现金增加
投资活动产生的现金流量净额(元) -5.72亿 -7621.53万 650.2100% 公司向特定对象发行股票募集资金购买理财产品

资产负债构成

科目 金额
流动资产 17.92亿元
无形资产 9799.94万元
其它 5.72亿元
资产总计 24.62亿元
科目 金额
流动负债 7.09亿元
长期借款 1.83亿元
其它 6012.49万元
负债总计 9.52亿元

财务报告查看

年份 一季报 中报 三季报 年报 年报审计意见
2023 -- --
2022 标准无保留意见
2021 -- -- 标准无保留意见

杜邦分析结构图