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财务诊断

报告期:一季报

财务状况有所下降

相对同行业流动资产的周转速度需要加快,但偿还流动负债压力明显。[查看具体诊断]

  •  个股本期
  •  去年同期

据腾亚精工一季报分析:

  盈利能力明显恶化,企业经营效益出现亏损

  成长能力有所削弱,公司规模由扩张变为收缩

  偿债能力明显恶化,即时支付现金能力大幅下滑

  运营能力有所削弱,中长期融资能力受到很大抑制

  现金流能力有所加强,销售回款能力开始增强

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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
营业收入(元) 1.38亿 1.01亿 36.64% 公司动力工具产品销售额增加以及并购江苏腾亚铁锚工具有限公司
营业成本(元) 1.09亿 7157.61万 52.66% 销售额增加,同时营业成本增加
短期借款(元) 9007.73万 6305.38万 42.86% 保证有充足的流动资金满足经营需求贷款增加
应收账款(元) 7330.04万 4007.43万 82.91% 一季度销售增加,回款减少
货币资金(元) 3493.38万 7280.60万 52.02% 一季度回款减少及支付应付账款增加
管理费用(元) 1843.93万 866.84万 112.72% 职工薪酬及股份支付费用增加
长期待摊费用(元) 1819.42万 405.35万 348.85% 新厂区装修费用增加
应付职工薪酬(元) 1154.43万 1658.06万 30.37% 本期支付上年计提年终福利
合同负债(元) 1091.82万 2064.78万 47.12% 2024年3月末合同负债仅包含2024年一季度销售返利,而上年末合同负债包含2023年度销售返利
研发费用(元) 1063.68万 695.96万 52.84% 职工薪酬及股份支付费用增加,同时在研项目增加研发直接投入增加
在建工程合计(元) 900.38万 1649.65万 45.42% 本期部分在建工程转入固定资产
销售费用(元) 423.44万 202.25万 109.37% 职工薪酬及股份支付费用增加
其他应收款合计(元) 370.94万 273.65万 35.55% 出口退税额增加
应交税费(元) 306.10万 1529.71万 79.99% 应交增值税及企业所得税减少
营业税金及附加(元) 195.32万 103.54万 88.65% 房产税增加
其他应付款合计(元) 171.62万 448.88万 61.77% 押金减少
其他非流动资产(元) 165.83万 364.81万 54.54% 预付工程设备款重分类调整
财务费用(元) 139.75万 44.97万 210.80% 银行贷款利息支出增加
递延所得税负债(元) 81.08万 38.95万 108.18% 子公司关联交易未实现毛利调整递延
营业外支出(元) 8.32万 4.57万 82.10% 非流动资产报废损失增加
资产减值损失(元) 4.40万 -18.75万 123.49% 上年计提的存货跌价准备在今年一季度销售转回
其他流动负债(元) 4.14万 1.48万 179.65% 长期借款季度末利息调整列报项目
营业外收入(元) 6729.61 1.42万 52.54% 本期无需支付的款项减少
投资收益(元) -1607.15 -41.68万 99.61% 上年确认南京腾亚机器人科技有限公司投资损失
所得税费用(元) -56.04万 74.91万 174.82% 本期利润总额下降
信用减值损失(元) -206.36万 -135.53万 52.26% 本期应收账款坏账准备增加

资产负债构成

科目 金额
流动资产 3.01亿元
无形资产 1.47亿元
其它 6.09亿元
资产总计 10.57亿元
科目 金额
流动负债 2.66亿元
长期借款 1.17亿元
其它 2339.61万元
负债总计 4.06亿元

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