换肤

财务诊断

报告期:一季报

财务状况有所下降

相对同行业偿还流动负债能力很强,但总资产收益能力大幅下降。[查看具体诊断]

  •  个股本期
  •  去年同期

据果麦文化一季报分析:

  盈利能力明显恶化,企业经营效益出现亏损

  成长能力明显恶化,经营业绩承受明显压力

  偿债能力维持稳定,偿还流动负债能力很强

  运营能力有所削弱,总资产的周转速度需要加快

  现金流能力明显恶化,可持续经营能力转向恶化

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财务指标

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  • 净利润
  • 基本每股收益
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基本每股指标
主要指标
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  • 净利润同比增长率
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  • 营业总收入
  • 基本每股收益
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  • 净资产收益率-摊薄
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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
收回投资收到的现金(元) 1.40亿 7000.00万 100.07% 理财资金到账
销售费用(元) 1594.46万 1116.07万 42.86% 公司增加人才导致的人事费用增长
开发支出(元) 1410.62万 868.62万 62.40% AI校对王项目投入增加
其他流动资产(元) 662.94万 186.25万 255.93% 2024年一季度所得税负数重分类
支付其他与筹资活动有关的现金(元) 590.75万 89.27万 561.75% 支付办公室租金
支付的各项税费(元) 553.03万 424.13万 30.39% 2023年第四季度所得税增加
应付职工薪酬(元) 280.98万 938.20万 70.05% 2023年底计提的年终奖已发放
取得投资收益收到的现金(元) 202.38万 81.64万 147.88% 被投资公司分红款到账
应交税费(元) 178.77万 136.14万 31.32% 个人作者预付增加所致的税费增加
研发费用(元) 156.42万 247.86万 36.89% 研发项目进入资本化阶段
购建固定资产、无形资产和其他长期资产支付的现金(元) 55.81万 42.52万 31.25% 2024年第一季度人员增加对应的电脑设备增加及升级
其他收益(元) 29.93万 46.65万 35.83% 政府补助减少
收到的税费返还(元) 19.15万 2.18万 776.99% 2024年收到个税手续费返还
营业外支出(元) 1943.62 673.60 188.54% 盘亏
信用减值损失(元) -46.26万 -11.98万 286.26% 应收账款坏账计提
所得税费用(元) -172.33万 238.00万 172.41% 一季度亏损
资产减值损失(元) -1031.05万 -508.18万 102.89% 预付账款减值增加
经营活动产生的现金流量净额(元) -3338.29万 491.26万 779.54% 2024年一季度销售回款下降及版权预付增加

资产负债构成

科目 金额
流动资产 6.60亿元
长期投资 1886.29万元
无形资产 93.86万元
其它 1.15亿元
资产总计 7.95亿元
科目 金额
流动负债 1.14亿元
其它 1644.22万元
负债总计 1.31亿元

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