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强瑞技术

i问董秘
企业号

301128

财务诊断

报告期:三季报

财务状况有所下降

相对同行业公司规模加速扩张,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

据强瑞技术三季报分析:

  盈利能力维持稳定,主营业务利润贡献略有提升

  成长能力有所削弱,营利增速明显收窄,营利性遭挤压

  偿债能力有所削弱,财务杠杆风险加大

  运营能力维持稳定,应收账款周转速度需加快

  现金流能力有所削弱,可持续经营能力转向恶化

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","21.16%","21.70%","16.82%","10.88%","191.41%"],["0.1400","0.1300","0.1000","-0.0700","0.0700","0.1300","0.0800","0.0300","0.0800","0.1400","0.0800","0.0400","0.1200","0.1400","0.1400","0.2600","0.1400","0.1500","0.1100","0.1200","0.1300","0.1500","0.0500","0.0300","0.0900","-0.1100","0.1000"],["6.79","7.02","7.11","6.92","6.78","6.88","7.15","7.19","7.08","6.74","6.86","6.28","6.43","6.02","6.38","6.62","5.73","5.59","5.45","5.27","5.11","4.90","4.79","4.63","4.33","4.44","4.35"],["3.12","4.19","4.18","4.10","3.95","3.94","4.22","4.14","4.23","3.79","3.90","3.34","3.59","3.24","3.50","3.34","2.98","2.93","2.69","2.55","2.49","2.36","2.23","2.06","2.06","2.13","2.11"],["2.34","1.58","1.69","1.58","1.62","1.72","1.70","1.78","1.62","1.71","1.71","1.69","1.61","1.56","1.68","2.02","1.54","1.44","1.52","1.46","1.24","1.32","1.30","1.35","1.10","1.12","1.25"],["0.17","0.17","0.0100","0.34","0.06","0.10","-0.10","0.32","0.04","0.08","-0.19","0.0000","0.0100","0.38","0.0000","0.30","-0.07","-0.04","-0.13","0.34","0.10","0.09","0.03","0.37","0.05","0.16","0.20"],["6.45%","-14.36%","-0.82%","-151.52%","-12.18%","-3.22%","-2.62%","-4.51%","5.82%","5.07%","5.38%","-3.92%","0.79%","6.55%","3.24%","-3.67%","7.38%","9.19%","6.92%","3.24%","8.18%","11.82%","-2.73%","-3.55%","8.07%","-47.78%","6.65%"],["30.81%","29.11%","28.61%","3.68%","25.47%","28.63%","30.17%","27.76%","30.30%","30.54%","30.50%","28.57%","28.88%","29.65%","30.70%","28.27%","29.29%","31.37%","31.43%","29.55%","31.80%","32.27%","31.00%","30.16%","32.69%","27.42%","31.92%"],["1.48%","1.25%","-0.12%","-4.57%","0.82%","0.76%","0.89%","0.45%","0.25%","1.88%","0.82%","0.43%","1.57%","2.08%","1.60%","1.30%","2.08%","2.27%","1.68%","1.11%","2.00%","3.40%","0.63%","-0.52%","1.55%","-2.30%","2.73%"],["1.35%","1.19%","-1.34%","-23.82%","0.67%","-0.14%","0.79%","-2.86%","-0.55%","1.55%","0.73%","-1.20%","1.06%","2.10%","1.76%","-1.51%","2.01%","2.04%","1.67%","-0.02%","2.13%","2.67%","0.35%","-2.35%","1.23%","-4.64%","1.79%"],["417.54","548.12","594.06","414.60","501.68","505.21","603.02","378.34","417.82","416.68","545.72","360.50","410.25","411.50","481.00","312.50","361.09","363.73","441.27","331.59","395.71","413.41","751.78","353.61","414.07","339.30","350.10"],["0.51","0.57","0.46","0.75","0.55","0.57","0.46","0.70","0.46","0.63","0.43","0.81","0.52","0.56","0.50","0.88","0.66","0.71","0.55","0.88","0.63","0.68","0.42","0.75","0.57","0.94","0.81"],["250.54","307.34","332.07","235.21","281.74","294.80","352.11","225.51","253.58","252.09","333.45","218.79","251.75","252.68","291.30","195.25","229.37","230.80","276.15","207.66","244.67","255.63","450.82","212.76","240.42","190.47","185.72"],["167.00","240.78","261.99","179.40","219.94","210.42","250.91","152.82","164.24","164.59","212.27","141.71","158.50","158.82","189.69","117.25","131.73","132.93","165.12","123.93","154.93","157.78","300.96","140.85","173.64","154.56","164.38"],["2.08","2.41","2.62","2.57","2.78","2.73","3.09","3.00","2.99","2.71","2.75","2.47","2.51","2.51","2.63","2.51","2.60","2.67","2.92","2.85","2.85","2.64","2.70","2.41","2.56","2.52","2.70"],["1.35","1.69","1.83","1.83","1.94","1.91","2.21","2.20","2.14","1.91","1.95","1.76","1.69","1.70","1.80","1.79","1.73","1.85","2.09","2.11","1.96","1.78","1.76","1.59","1.39","1.42","1.59"],["1.25","1.59","1.73","1.73","1.85","1.81","2.09","2.10","2.04","1.80","1.85","1.66","1.60","1.60","1.70","1.68","1.63","1.74","1.97","1.99","1.87","1.67","1.69","1.54","1.38","1.42","1.59"],["0.79","1.13","2.42","1.52","0.96","1.47","1.14","1.18","1.36","1.13","1.12","1.14","1.06","1.04","1.01","0.96","0.90","0.90","0.90","0.94","0.93","0.89","0.86","0.93","0.84","0.83","0.74"],["41.10%","42.96%","41.81%","42.08%","40.73%","40.47%","39.07%","40.31%","39.84%","40.49%","40.92%","42.81%","42.80%","42.34%","41.84%","41.80%","40.73%","40.35%","39.69%","40.92%","39.57%","39.13%","38.06%","40.45%","38.27%","38.15%","35.82%"]],"year":[[2024,2023,2022,2021,2020,2019,2018,2017],["4003.57\u4e07","8299.90\u4e07","1.20\u4ebf","8313.92\u4e07","7448.27\u4e07","6068.89\u4e07","1325.82\u4e07","7683.37\u4e07"],["-53.59%","0.02%","-41.73%","-11.33%","58.71%","-33.65%","-144.25%","101.50%"],["2479.70\u4e07","5665.53\u4e07","9953.79\u4e07","7647.31\u4e07","4663.70\u4e07","4455.91\u4e07","408.06\u4e07","5394.57\u4e07"],["-25.83%","-64.12%","-1008.21%","40.44%","-87.46%","-100.82%","-111.14%","12.87%"],["15.30\u4ebf","14.62\u4ebf","14.35\u4ebf","13.30\u4ebf","10.91\u4ebf","10.27\u4ebf","9.81\u4ebf","8.96\u4ebf"],["1.52%","6.86%","7.91%","25.72%","14.09%","18.57%","21.10%","34.83%"],["0.2300","0.3800","0.5100","0.6700","0.7500","0.4800","0.3200","0.4900"],["6.96","7.20","6.28","6.53","5.29","4.64","4.81","4.18"],["4.10","4.15","3.26","3.25","2.43","2.02","2.04","1.79"],["1.61","1.78","1.75","2.00","1.59","1.44","1.66","1.45"],["0.46","0.38","0.50","0.07","0.86","0.45","0.76","0.28"],["-7.88%","2.83%","4.06%","6.54%","9.56%","4.08%","1.24%","10.76%"],["27.22%","29.87%","30.20%","30.93%","33.29%","33.17%","33.83%","35.03%"],["5.19%","4.51%","7.41%","9.40%","15.35%","12.13%","11.74%","14.97%"],["-21.23%","0.39%","5.14%","7.24%","12.02%","9.56%","9.45%","12.80%"],["414.65","380.48","365.21","315.41","333.58","354.40","340.02","364.79"],["2.29","2.21","2.32","2.70","2.41","2.38","2.55","2.67"],["237.47","229.13","228.64","202.73","215.83","221.20","209.43","219.78"],["177.17","151.35","136.57","112.68","117.76","133.20","137.12","145.01"],["2.55","2.97","2.41","2.44","2.68","2.26","2.25","2.42"],["1.81","2.18","1.70","1.71","1.96","1.48","1.28","1.48"],["1.71","2.07","1.60","1.62","1.85","1.42","1.28","1.48"],["1.51","1.18","1.16","1.00","1.01","1.08","1.51","1.25"],["42.24%","40.57%","43.58%","42.69%","42.35%","43.02%","43.19%","41.34%"]]}

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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
营业总收入(元) 13.72亿 7.85亿 74.72% 客户订单总额增加
营业成本(元) 10.13亿 5.28亿 91.84% 营业成本增幅高于营业收入增幅,主要原因系:(1)公司为快速扩展客户、抢占市场份额,适当降低毛利率所致;(2)重要客户在报告期内调整产品和订单结构,导致公司的生产成本增加
应收账款(元) 7.05亿 4.33亿 62.71% 本期销售订单增加,经客户验收后销售额增加,但期末较多应收账款暂未到回款期
应付账款(元) 5.65亿 3.57亿 58.47% 销售订单增加,应付账款相应增加
未分配利润(元) 2.97亿 2.26亿 31.72% 公司盈利增加
货币资金(元) 1.82亿 3.21亿 43.31% 本期销售收入增加,成本及费用等所需生产经营资金、长期投入等预付款项增加;IPO募集资金按照计划投入,余额逐渐减少
短期借款(元) 1.82亿 5972.97万 204.04% 销售订单额增加,其生产经营所需资金增加,增加银行资金补充流动性
营业利润(元) 1.54亿 1.08亿 42.96% 销售增加带来的盈利增加
利润总额(元) 1.53亿 1.07亿 43.27% 销售增加带来的盈利增加
净利润(元) 1.42亿 9743.01万 46.21% 销售增加带来的盈利增加
归属于母公司股东的净利润(元) 1.16亿 7936.58万 46.06% 销售增加带来的盈利增加
少数股东权益(元) 1.09亿 5729.38万 90.82% (1)因本期非全资收购带来少数股东权益增加;(2)非全资子公司盈利增长速度较快
应收款项融资(元) 1.09亿 6883.60万 58.81% 随着往期和本期相关销售收入进入回款期,客户按照合同约定向公司支付的高信用等级商业汇票及银行承兑汇票相应增加
合同负债(元) 1.09亿 7668.42万 41.79% 本期设备产品订单额增加,按照合同约定,向客户预收的款项增加
股本(元) 1.03亿 7388.66万 40.00% 公司2024年度权益分派,以资本公积金向全体股东每10股转增4股
预付款项(元) 1.03亿 3997.39万 156.93% 本期设备产品订单额增加,公司为交付该等订单,对相关供应商增加采购,并按照合同约定向其预付的货款增加
交易性金融资产(元) 9500.00万 4059.38万 134.03% 本期末用于理财的自有资金和闲置募集资金较上期增加
其他非流动资产(元) 3553.47万 733.04万 384.76% (1)新租赁场地工程款投入增加;(2)募集资金使用加快,为购置固定资产及无形资产增加预付投入
少数股东损益(元) 2652.98万 1806.43万 46.86% 销售增加带来的盈利增加
应交税费(元) 2621.22万 1342.10万 95.31% 销售额及净利润增加,应纳税额增加
应付职工薪酬(元) 2168.72万 3934.26万 44.88% 上期金额较大主要含年终奖
合同资产(元) 1066.26万 226.25万 371.28% 随着设备类产品销售收入的增加,相关产品的质保金相应增加
其他收益(元) 1049.78万 760.41万 38.05% 增加了本期获得的技术改造补贴递延所带来的收益及其他补贴收益
其他流动资产(元) 899.35万 284.75万 215.84% 本期应交税费借方余额增加,重分类到其他流动资产
利息费用(元) 650.36万 220.29万 195.23% (1)为补充流动资金及开展并购业务,增加银行借款,其所带来的财务费用增加;(2)租赁场地增加,其未确认融资费用所带来的财务费用增加
营业税金及附加(元) 578.76万 353.17万 63.88% 销售额增加,应纳税额增加,税金及附加相应增加
财务费用(元) 547.35万 52.72万 938.31% (1)为补充流动资金及开展并购业务,增加银行借款,其所带来的财务费用增加;(2)租赁场地增加,其未确认融资费用所带来的财务费用增加
应收票据(元) 168.21万 571.29万 70.56% 本期个别客户回款方式改变
财务费用:利息收入(元) 113.00万 162.43万 30.43% 日常资金存款额减少,利息收入降低
投资收益(元) 107.77万 334.01万 67.73% 用于理财的闲置资金总额减少,其投资收益降低
信用减值损失(元) -1386.46万 -762.06万 81.94% 本期未到结算期的应收款项增加,其相应计提的信用减值损失增加
资产减值损失(元) -3537.70万 -2137.34万 65.52% 部分客户验收周期加长,相关的备货、在产品、半成品和未验收产品等的金额增加,计提存货跌价增加

资产负债构成

科目 金额
流动资产 16.37亿元
无形资产 1098.94万元
其它 5.39亿元
资产总计 21.87亿元
科目 金额
流动负债 9.46亿元
长期借款 1.67亿元
其它 7418.82万元
负债总计 11.88亿元

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