换肤

财务诊断

报告期:一季报

财务状况明显改善

相对同行业主营获利能力有较大削弱,但主营业务利润贡献大幅下降。[查看具体诊断]

  •  个股本期
  •  去年同期

据迪阿股份一季报分析:

  盈利能力有所削弱,主营业务利润贡献大幅下降

  成长能力维持稳定,营业收入下滑趋势减缓

  偿债能力维持稳定,资产结构得到优化

  运营能力维持稳定,中长期融资能力得到很大提升

  现金流能力明显改善,可持续经营能力偏向恶化

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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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4项符合搜索结果
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
货币资金(元) 4.86亿 2.28亿 113.27% 本期购买理财产品到期赎回
营业收入(元) 4.26亿 7.05亿 39.52% 钻石市场需求仍未恢复,加之黄金产品利好趋势带来的冲击
投资活动产生的现金流量净额(元) 3.94亿 3.57亿 10.27% 本期购买理财产品同比减少
一年内到期的非流动资产(元) 3.03亿 4.47亿 32.14% 本期购入一年内到期的大额存单减少
现金及现金等价物净增加额(元) 2.58亿 4.12亿 37.33% 本期偿还票据贴现借款同比增加
短期借款(元) 2.46亿 3.90亿 36.95% 本期偿还票据贴现借款增加
销售费用(元) 2.34亿 3.44亿 31.96% 随着营业收入下降以及门店数量减少,公司人力成本、使用权资产折旧、装修费摊销等同向下降、且推广费投入较上年同期减少
营业成本(元) 1.46亿 2.12亿 31.41% 随着营业收入下降,营业成本同向减少
交易性金融负债(元) 9196.94万 6281.36万 46.42% 本期租赁黄金增加
经营活动产生的现金流量净额(元) 8243.87万 9281.46万 11.18% 本期销售收款同比减少
投资收益(元) 5201.11万 8667.08万 39.99% 购买银行理财到期赎回形成的投资收益减少
应付职工薪酬(元) 3667.18万 5293.31万 30.72% 上年按权责发生制计提的年终奖在本期支付
其他流动资产(元) 2953.03万 1.32亿 77.63% 本期购买3个月至1年定存类理财产品减少
营业税金及附加(元) 2144.56万 3647.45万 41.20% 随着营业收入下降,税金及附加同向减少
所得税费用(元) 513.91万 1971.96万 73.94% 随销售规模和利润总额减少,企业所得税费用同向减少
资产处置收益(元) 364.46万 -2.04万 17960.49% 本期门店租赁提前到期产生的资产处置收益增加
信用减值损失(元) 190.78万 129.51万 47.31% 前期因预计提前闭店无法收回的门店租赁押金在本期收回
其他综合收益1(元) 96.85万 444.99万 78.23% 外币报表折算产生的差异
资产减值损失(元) 93.98万 -644.94万 114.57% ①上年末已充分考虑期后的门店长期资产减值事项,本期未计提相关减值损失;②期末待处理产品较上年减少,本期转回存货的资产减值损失
营业外收入(元) 63.56万 12.21万 420.38% 本期收到赔偿款增加
营业外支出(元) 46.85万 16.43万 185.15% 本期门店租赁提前到期支付的违约金增加
汇率变动对现金及现金等价物的影响(元) -374.33万 2.17万 17372.67% 本期期末汇率变动导致现金资产汇兑收益减少
公允价值变动收益(元) -762.93万 -2079.60万 63.31% 本期确认金融资产公允价值变动收益增加
筹资活动产生的现金流量净额(元) -2.14亿 -3794.25万 465.11% 本期偿还票据贴现借款同比增加

资产负债构成

科目 金额
流动资产 61.61亿元
无形资产 581.43万元
其它 11.77亿元
资产总计 73.44亿元
科目 金额
流动负债 7.69亿元
其它 7628.47万元
负债总计 8.45亿元

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