换肤

怡合达

i问董秘
企业号

301029

财务诊断

报告期:三季报

财务状况有所下降

相对同行业总资产收益能力略有下降,但可持续经营能力转向恶化。[查看具体诊断]

  •  个股本期
  •  去年同期

据怡合达三季报分析:

  盈利能力维持稳定,主营获利能力有明显提升

  成长能力有所加强,营业收入由亏转盈

  偿债能力维持稳定,即时支付现金能力明显加强

  运营能力维持稳定,应收账款周转速度需加快

  现金流能力明显恶化,可持续经营能力转向恶化

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68%","-1.92%","-96.42%","363.73%","-1226.11%","21.87%"],["2.67\u4ebf","2.87\u4ebf","1.97\u4ebf","3.08\u4ebf","2.35\u4ebf","2.58\u4ebf","1.89\u4ebf","2.85\u4ebf","2.52\u4ebf","2.54\u4ebf","1.77\u4ebf","3.08\u4ebf","2.56\u4ebf","2.25\u4ebf","1.87\u4ebf","3.20\u4ebf","2.68\u4ebf","2.52\u4ebf","1.83\u4ebf","2.85\u4ebf","2.22\u4ebf","1.64\u4ebf","8749.61\u4e07","1.75\u4ebf","1.39\u4ebf","1.35\u4ebf","1.19\u4ebf","2.02\u4ebf","1.25\u4ebf"],["23.86%","10.31%","3.33%","13.70%","-3.66%","-0.54%","11.22%","-1.26%","15.24%","19.46%","15.65%","8.55%","5.83%","5.15%","11.22%","24.17%","30.14%","17.93%","93.62%","54.45%","39.40%","37.53%","16.70%","5.34%","7.76%","-16.29%","34.13%","40.37%","10.30%"],["0.1200","0.1000","0.0600","0.1100","0.0900","0.1200","0.0700","0.1500","0.2100","0.2200","0.0900","0.2500","0.2700","0.1900","0.0900","0.1500","0.1100","0.1800","0.1300","0.2100","0.2400","0.2200","0.0300","0.0400","0.1800","0.0100","0.1000","0.0600","0.1600"],["8.43","9.53","9.83","9.78","9.66","9.72","10.04","9.98","9.72","9.28","8.09","7.91","7.07","7.07","7.27","7.16","7.05","6.32","7.00","6.68","5.97","5.39","5.54","5.35","4.76","4.35","4.84","4.41","4.82"],["5.14","6.03","6.12","6.12","6.08","6.14","6.24","6.23","6.06","5.77","4.53","4.37","3.96","3.95","4.38","4.02","4.01","3.64","4.29","3.92","3.20","2.73","3.19","2.67","2.37","2.12","2.69","1.89","2.66"],["2.09","2.27","2.48","2.43","2.37","2.34","2.54","2.47","2.44","2.30","2.36","2.30","1.99","1.96","1.88","1.96","1.96","1.59","1.90","1.63","1.78","1.53","1.28","1.54","1.38","1.19","1.29","1.43","1.24"],["0.03","0.26","-0.0100","0.34","0.04","0.0100","-0.06","0.29","-0.07","0.03","0.05","0.37","0.05","0.15","-0.19","0.27","-0.09","-0.04","-0.0100","0.25","0.08","0.13","-0.06","0.25","0.09","0.12","-0.0100","0.12","0.23"],["8.35%","2.45%","-2.22%","-27.75%","5.54%","7.72%","5.35%","5.28%","12.78%","18.39%","6.33%","-3.89%","11.77%","13.14%","2.78%","4.64%","11.59%","13.70%","10.76%","16.54%","17.49%","17.76%","-6.07%","-45.05%","9.66%","-7.42%","-0.17%","-3.00%","15.05%"],["34.97%","35.61%","33.88%","25.71%","37.50%","39.15%","38.97%","36.43%","38.95%","38.77%","37.16%","39.61%","37.63%","38.68%","37.86%","35.89%","36.67%","39.96%","41.63%","39.48%","40.90%","42.77%","39.42%","44.23%","39.80%","36.91%","39.11%","39.17%","38.97%"],["1.42%","0.62%","0.34%","-0.35%","1.04%","1.42%","0.65%","1.71%","1.63%","3.73%","0.92%","1.22%","2.06%","2.16%","0.78%","0.86%","2.49%","2.94%","2.26%","5.14%","5.58%","5.06%","1.14%","-6.01%","3.24%","-2.74%","2.84%","-0.93%","2.26%"],["1.36%","0.60%","0.32%","-0.86%","1.00%","1.45%","0.63%","0.67%","1.75%","3.09%","0.65%","0.47%","1.87%","2.05%","0.22%","-0.98%","1.73%","2.37%","2.42%","2.60%","3.19%","5.04%","0.45%","-147.69%","2.84%","-5.63%","2.47%","-3.23%","2.20%"],["476.46","538.57","669.19","426.81","496.00","523.20","647.54","416.78","444.45","468.40","636.13","377.76","424.41","438.66","578.63","316.36","374.04","387.49","472.57","333.01","425.81","446.19","881.29","376.84","464.49","469.58","820.86","325.28","381.11"],["0.50","0.44","0.35","0.70","0.42","0.44","0.32","0.63","0.43","0.47","0.30","0.70","0.46","0.48","0.35","0.84","0.56","0.55","0.40","0.82","0.50","0.49","0.31","0.70","0.43","0.40","0.35","0.46","0.41"],["271.42","322.07","382.73","241.88","296.16","317.56","389.60","244.49","268.57","288.30","384.62","227.84","257.39","275.56","343.25","190.68","230.09","234.31","285.58","191.30","253.23","267.20","553.47","217.47","281.93","290.85","463.46","199.31","234.60"],["205.04","216.50","286.46","184.93","199.84","205.65","257.94","172.29","175.88","180.10","251.51","149.92","167.02","163.09","235.39","125.68","143.95","153.18","186.99","141.71","172.58","178.99","327.82","159.37","182.56","178.73","357.40","125.97","146.51"],["3.12","3.05","3.41","3.39","3.86","3.96","4.42","4.36","4.27","4.14","3.82","3.65","3.58","3.35","4.10","3.88","4.42","3.88","4.71","4.62","5.10","4.05","3.93","3.96","3.04","2.06","2.97","2.14","2.22"],["2.32","2.24","2.60","2.65","2.90","3.00","3.45","3.50","3.31","3.18","2.95","2.89","2.77","2.54","3.21","3.09","3.50","3.03","3.79","3.88","4.15","3.24","2.59","3.04","2.19","1.24","1.87","1.38","1.48"],["2.19","2.13","2.47","2.51","2.76","2.85","3.28","3.33","3.15","3.02","2.67","2.75","2.63","2.42","3.07","2.96","3.37","2.92","3.64","3.73","4.05","3.14","2.53","2.94","2.17","1.22","1.87","1.38","1.48"],["0.56","0.61","0.56","0.55","0.51","0.52","0.49","0.49","0.49","0.51","0.61","0.61","0.62","0.62","0.59","0.80","0.87","0.84","0.84","0.89","0.75","0.81","1.57","2.97","0.94","1.07","0.83","0.99","0.90"],["32.40%","33.69%","31.79%","31.00%","29.10%","29.31%","28.07%","28.04%","28.19%","29.32%","32.04%","32.91%","33.74%","33.65%","31.80%","34.64%","35.06%","35.03%","33.17%","34.18%","30.78%","32.66%","32.34%","33.61%","36.66%","37.71%","36.62%","40.65%","40.08%"]],"year":[[2024,2023,2022,2021,2020,2019,2018,2017],["6419.97\u4e07","9330.90\u4e07","1.09\u4ebf","9663.17\u4e07","9711.79\u4e07","4609.86\u4e07","7288.09\u4e07","4687.97\u4e07"],["-75.00%","-32.87%","0.20%","-47.89%","49.31%","-10.32%","26.16%","73.61%"],["4838.82\u4e07","6778.36\u4e07","9952.80\u4e07","7779.65\u4e07","7878.62\u4e07","4070.60\u4e07","6130.95\u4e07","5362.13\u4e07"],["-166.46%","-81.09%","1.80%","-55.95%","69.69%","-11.07%","-18.29%","86.99%"],["9.89\u4ebf","9.67\u4ebf","9.75\u4ebf","9.51\u4ebf","7.19\u4ebf","5.86\u4ebf","6.02\u4ebf","4.22\u4ebf"],["1.73%","4.22%","5.18%","27.10%","32.88%","11.29%","38.28%","66.64%"],["0.3800","0.6700","0.8200","0.8200","0.9400","0.6000","0.7100","0.5600"],["9.78","9.98","7.91","7.06","6.19","6.44","5.31","3.74"],["6.12","6.23","4.37","3.80","3.45","2.91","2.05","1.78"],["2.43","2.47","2.30","2.06","1.60","2.44","2.10","0.99"],["0.33","0.31","0.56","0.26","0.60","1.05","1.12","0.18"],["3.93%","12.74%","11.12%","12.84%","18.26%","7.16%","16.83%","16.53%"],["35.78%","38.03%","38.60%","39.58%","43.13%","43.12%","43.78%","43.78%"],["2.75%","7.99%","9.23%","13.62%","22.45%","15.63%","24.87%","22.92%"],["2.23%","6.49%","7.70%","10.35%","17.03%","-62.43%","20.72%","13.46%"],["426.81","416.78","377.76","313.77","324.86","358.14","317.22","331.55"],["1.87","1.82","1.95","2.36","2.26","2.16","2.19","2.09"],["241.88","244.49","227.84","191.26","199.74","218.67","193.03","206.33"],["184.93","172.29","149.92","122.51","125.11","139.47","128.79","125.21"],["3.39","4.36","3.65","3.77","4.03","3.43","2.58","3.02"],["2.65","3.50","2.89","2.96","3.31","2.58","1.70","1.99"],["2.51","3.33","2.75","2.84","3.18","2.50","1.70","1.99"],["0.55","0.49","0.61","0.78","0.85","2.35","0.89","1.88"],["31.00%","28.04%","32.91%","34.58%","35.54%","36.38%","40.23%","35.76%"]]}

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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
货币资金(元) 11.95亿 18.33亿 34.82% 本期购买短期银行理财产品
固定资产合计(元) 10.23亿 6.56亿 55.95% 东莞怡合达智能制造供应链华南中心二期工程建设达到预定可使用状态转固
交易性金融资产(元) 7.00亿 3.00亿 133.33% 本期购买短期银行理财产品
经营活动产生的现金流量净额(元) 3.51亿 6.10亿 42.38% 本期销售收款减少,及经营性支出增加
在建工程合计(元) 2.30亿 3.83亿 39.99% 东莞怡合达智能制造供应链华南中心二期工程建设达到预定可使用状态转固
管理费用(元) 1.86亿 1.39亿 34.19% 本期计提第二类限制性股票股权激励股份支付费用及职工薪酬增加
应收款项融资(元) 1.19亿 4946.87万 141.43% 本期客户银行承兑汇票回款增加
应交税费(元) 4563.88万 1821.67万 150.53% 本期应缴的企业所得税及增值税增加
使用权资产(元) 1654.66万 583.87万 183.40% 越南怡合达新增租赁厂房
营业税金及附加(元) 1517.81万 922.00万 64.62% 本期随缴纳的增值税额增加而相应增加
非流动负债递延收益(元) 1163.21万 856.33万 35.84% 收到政府补助资金增加
租赁负债(元) 962.94万 345.83万 178.45% 越南怡合达新增租赁厂房
其他应收款合计(元) 751.25万 278.74万 169.51% 计提银行大额存单利息收入增加
合同资产(元) 336.27万 124.44万 170.24% 销售机器设备质保金增加
营业外支出(元) 175.33万 42.30万 314.46% 本期对外捐赠支出增加
资产减值损失(元) -418.87万 -225.27万 85.94% 本期计提的存货跌价准备增加
信用减值损失(元) -1448.20万 221.10万 754.99% 本期计提的坏账准备增加
投资活动产生的现金流量净额(元) -6.97亿 -2.16亿 222.99% 本期购买短期银行理财产品及二期工程建设项目持续投入增加

资产负债构成

科目 金额
流动资产 33.88亿元
无形资产 1.33亿元
其它 13.29亿元
资产总计 48.50亿元
科目 金额
流动负债 5.75亿元
其它 2126.14万元
负债总计 5.96亿元

财务报告查看

年份 一季报 中报 三季报 年报 年报审计意见
2025 -- --
2024 标准无保留意见
2023 标准无保留意见

杜邦分析结构图