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财务诊断

报告期:一季报

财务状况明显改善

相对同行业负债资产占比维持稳定,但公司的稳定经营受到威胁。[查看具体诊断]

  •  个股本期
  •  去年同期

据西点药业一季报分析:

  盈利能力有所加强,企业经营效益提高

  成长能力维持稳定,营业收入增速大幅提升

  偿债能力维持稳定,偿还流动负债能力很强

  运营能力有所加强,应收账款周转速度需加快

  现金流能力维持稳定,可持续经营能力加倍增强

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财务指标

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8","2.20","2.43","2.78"],["1.83","1.61","1.67","1.62","1.69","1.58","1.64","1.57","1.69","1.57","1.78","1.59","1.88","1.62","1.78","1.80","1.78","1.71","1.48","1.82","1.61","1.72","1.49","1.32","1.23"],["0.27","0.21","0.13","0.16","0.07","0.19","0.15","0.13","0.06","0.21","0.16","0.12","0.06","0.18","0.19","0.12","0.06","0.17","0.21","0.26","0.16","0.23","0.25","0.18","0.25"],["-9.96%","-77.43%","-126.67%","-2186.90%","-2527.51%","-8770.10%","-8799.04%","-8949.88%","-69763.05%","-46366.70%","-93.06%","-97.79%","-4.58%","-610.51%","-554.28%","-421.35%","-598.06%","-665.25%","-371.69%","13.38%","13.47%","11.84%","10.60%","9.84%","11.61%"],["57.26%","54.30%","57.03%","58.75%","58.40%","57.52%","58.60%","59.39%","60.04%","57.83%","59.90%","60.05%","60.06%","58.10%","61.81%","60.91%","55.96%","59.02%","58.16%","57.56%","46.54%","47.11%","44.14%","41.19%","38.86%"],["2.70%","-2.74%","0.13%","0.68%","0.98%","-1.21%","-0.16%","0.31%","0.86%","-2.79%","0.84%","1.62%","2.35%","-1.92%","1.76%","2.24%","2.02%","-4.08%","-0.67%","2.32%","3.03%","2.72%","1.70%","1.77%","-0.87%"],["1.79%","-7.07%","-0.60%","0.58%","0.89%","0.38%","-2.19%","-0.08%","0.65%","-91.57%","-0.90%","1.15%","2.03%","-4.72%","1.31%","2.07%","1.82%","-152.07%","-6.11%","1.74%","2.41%","2.13%","1.39%","1.38%","-301.18%"],["301.45","325.34","313.33","608.56","1334.28","2344.62","1952.48","4463.64","2420.54","17389.19","308.09","309.27","335.86","4517.33","4507.75","314.16","354.83","256.78","257.01","239.40","249.41","212.16","213.65","224.44","208.57"],["0.74","0.78","0.67","0.71","0.70","0.77","0.79","0.73","0.72","0.83","0.78","0.83","0.73","0.87","0.78","0.73","0.64","1.39","1.26","1.22","1.04","1.16","1.10","1.06","1.08"],["210.38","248.27","233.43","538.04","1251.91","2266.10","1868.21","4377.22","2334.63","17458.93","221.91","224.13","244.03","4473.21","4414.52","216.60","237.65","174.09","182.13","161.87","171.12","146.56","145.58","153.32","144.30"],["93.00","80.05","82.02","80.30","82.37","79.96","84.26","86.42","85.91","87.54","88.35","89.37","91.82","88.84","95.24","97.56","117.17","82.69","75.73","77.54","78.29","65.60","68.08","71.12","64.27"],["3.61","3.57","3.77","3.94","4.19","3.96","4.09","4.66","5.18","3.83","3.64","3.57","3.37","3.46","3.00","3.20","3.11","2.55","2.45","2.84","3.28","3.38","4.02","5.22","8.83"],["3.05","2.98","3.16","3.35","3.61","3.42","3.55","4.07","4.60","3.32","3.03","2.99","2.82","2.96","2.44","2.60","2.49","2.00","1.64","1.81","2.25","2.39","3.13","4.26","7.76"],["2.98","2.92","3.10","3.29","3.55","3.36","3.49","4.02","4.55","3.26","2.95","2.92","2.63","2.89","2.39","2.55","2.44","1.94","1.63","1.81","2.25","2.39","3.13","4.26","7.76"],["0.73","0.80","0.76","0.76","0.75","0.77","1.11","0.90","0.80","1.12","0.69","0.69","0.73","0.73","0.74","0.75","0.78","1.58","0.75","0.65","0.81","0.87","2.08","0.87","22.96"],["33.53%","34.33%","33.28%","33.69%","34.71%","34.92%","34.12%","34.14%","33.33%","34.31%","33.29%","33.43%","34.42%","33.85%","34.82%","35.17%","35.04%","36.57%","34.99%","32.39%","35.68%","37.59%","38.31%","36.88%","34.91%"]],"year":[[2023,2022,2021,2020,2019,2018,2017,2015,2014,2013,2012,2011],["2.24\u4ebf","2.38\u4ebf","2.47\u4ebf","2.16\u4ebf","2.01\u4ebf","2.21\u4ebf","3.45\u4ebf","2.40\u4ebf","1.90\u4ebf","1.62\u4ebf","1.61\u4ebf","1.54\u4ebf"],["-59.28%","-29.52%","30.00%","-109.68%","-79.37%","-76.32%","212.67%","-433.77%","20.78%","-3.86%","18.25%","-24.11%"],["1.78\u4ebf","1.89\u4ebf","1.55\u4ebf","1.69\u4ebf","1.24\u4ebf","1.82\u4ebf","2.30\u4ebf","2.01\u4ebf","1.62\u4ebf","1.33\u4ebf","1.28\u4ebf","1.16\u4ebf"],["-206.96%","12.00%","51.70%","-106.87%","-215927.98%","126.40%","72.54%","-29.46%","76.25%","31.28%","273.60%","-125.60%"],["38.79\u4ebf","38.15\u4ebf","37.20\u4ebf","34.53\u4ebf","35.53\u4ebf","32.19\u4ebf","28.68\u4ebf","24.48\u4ebf","21.61\u4ebf","20.46\u4ebf","19.65\u4ebf","18.65\u4ebf"],["485.83%","61.45%","890.27%","-4.87%","27.78%","27.79%","33.92%","13.67%","14.17%","17.38%","27.04%","15.46%"],["0.2500","0.2300","0.2700","0.1700","0.2600","0.3700","0.5400","0.4600","0.4800","1.4000","0.5900","0.4700"],["6.02","5.98","5.75","5.21","4.50","4.50","5.15","4.69","6.08","5.62","4.95","4.77"],["3.11","3.13","2.93","2.46","2.12","2.24","2.30","1.89","2.00","2.07","2.06","2.48"],["1.61","1.58","1.57","1.54","1.18","1.14","1.53","1.46","3.01","4.46","1.67","1.14"],["0.56","0.52","0.50","0.48","0.44","0.44","0.54","0.52","1.15","2.22","0.70","0.43"],["-77.43%","-8770.10%","-46366.70%","-587.60%","-623.64%","-576.89%","1.69%","-12.51%","12.86%","12.43%","11.98%","12.79%"],["58.20%","59.38%","60.47%","61.12%","61.05%","55.29%","56.25%","49.65%","48.25%","46.13%","43.82%","42.04%"],["-0.78%","0.39%","0.22%","-7.73%","-54.81%","5.77%","10.32%","12.82%","14.26%","14.00%","14.91%","12.57%"],["-6.06%","0.65%","-86.74%","-1.52%","-129.72%","-3.24%","5.74%","11.26%","12.92%","13.33%","12.54%","-226.13%"],["325.34","2344.62","17389.19","4357.61","248.03","250.17","238.55","333.96","233.89","206.16","213.14","206.11"],["2.82","4.14","3.00","2.89","4.99","5.52","5.20","3.75","3.86","4.01","3.99","4.12"],["248.27","2266.10","17458.93","4311.60","170.56","179.64","166.50","264.58","174.39","144.52","146.06","145.51"],["80.05","79.96","87.54","87.56","81.39","75.21","73.72","70.17","60.15","61.64","67.08","60.61"],["3.57","3.96","3.83","3.57","2.65","2.53","2.85","2.42","2.94","3.32","4.28","7.49"],["2.98","3.42","3.32","3.07","2.12","1.61","1.75","1.64","2.07","2.52","3.45","6.53"],["2.92","3.36","3.26","3.00","2.07","1.61","1.75","1.64","2.07","2.52","3.45","6.53"],["0.80","0.77","1.12","0.73","1.48","0.79","0.87","0.75","0.84","1.60","0.82","18.51"],["34.33%","34.92%","34.31%","33.76%","39.66%","47.18%","34.91%","35.66%","37.23%","37.93%","37.45%","36.67%"]]}

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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) 6670.55万 5544.01万 20.32% 营业收入上涨
归属于母公司股东的净利润(元) 1404.28万 957.53万 46.66% 本期营业收入较上年同期增长
经营活动产生的现金流量净额(元) 744.57万 -63.27万 1276.87% 2022年的税收缓缴政策尚未缴纳的税款在2023年1季缴纳,2024年1季度不存在需要缴纳的缓缴税款
基本每股收益(元) 0.17 0.12 46.67% 本期营业收入较上年同期增长
稀释每股收益(元) 0.17 0.12 46.67% 本期营业收入较上年同期增长

资产负债构成

科目 金额
流动资产 5.47亿元
无形资产 4986.68万元
其它 4.06亿元
资产总计 10.03亿元
科目 金额
流动负债 3760.70万元
其它 2978.32万元
负债总计 6739.02万元

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