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财务诊断

报告期:四季报

财务状况有所下降

相对同行业中长期融资能力得到较大提升,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

据亚康股份四季报分析:

  盈利能力有所削弱,企业经营效益下降

  成长能力维持稳定,公司规模加速扩张

  偿债能力有所削弱,流动负债的及时偿还可以保证

  运营能力有所削弱,产品市场竞争力明显减弱

  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
预付款项(元) 3.64亿 2.92亿 24.87% 由于受到了一定的国际政治经济因素的影响,上游供应链产能有限,为了锁定货源需要提前付款
货币资金(元) 2.97亿 4.42亿 32.93% 本期偿还到期银行贷款,支付供应商款项
应付账款(元) 1.01亿 1.75亿 42.39% 支付供应商到期采购款项
合同负债(元) 1989.80万 738.59万 169.40% 收到客户支付的预付款项
应付职工薪酬(元) 1479.01万 2175.01万 32.00% 期初余额中包含的年终奖在本期已发放
长期待摊费用(元) 620.31万 139.00万 346.26% 支付受益期较长的算力研发项目费用
财务费用(元) 345.57万 -71.65万 582.32% 银行贷款增加,本期财务费用较上年同期增加较多
其他流动负债(元) 185.35万 46.18万 301.40% 由于合同负债增加,待确认增值税销项税同步增加
使用权资产(元) 164.43万 221.40万 25.73% 正常计提折旧
信用减值损失(元) 96.69万 -65.56万 247.48% 应收款项减少,对应的坏账准备转回
其他收益(元) 36.20万 72.40万 49.99% 增值税进项加计抵减减少
租赁负债(元) 13.08万 44.21万 70.42% 由于转入一年内到期非流动负债
投资活动产生的现金流量净额(元) -556.51万 -13.35万 4067.22% 本期固定资产增加及支付受益期较长的算力研发项目费用
筹资活动产生的现金流量净额(元) -3633.14万 3.23亿 111.24% 由于上年同期可转债募集资金到账
经营活动产生的现金流量净额(元) -1.08亿 -7733.14万 40.01% 由于受到了一定的国际政治经济因素的影响,上游供应链产能有限,为了锁定货源需要提前付款

资产负债构成

科目 金额
流动资产 19.72亿元
无形资产 40.52万元
其它 4303.66万元
资产总计 20.15亿元
科目 金额
流动负债 8.92亿元
其它 30.63万元
负债总计 8.92亿元

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

非流动资产