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财务诊断

报告期:一季报

财务状况有所下降

相对同行业资产综合利用效率出现下降,但主营获利能力削弱非常明显。[查看具体诊断]

  •  个股本期
  •  去年同期

据万凯新材一季报分析:

  盈利能力明显恶化,回报股东能力明显变弱

  成长能力有所削弱,主营业务盈利性加速下滑

  偿债能力维持稳定,盈利增速高于债务增速

  运营能力维持稳定,资金使用效率有所下降

  现金流能力有所加强,可持续经营能力加倍增强

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财务指标

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  • 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
在建工程合计(元) 15.21亿 5.87亿 158.92% 正达凯MEG项目工程建设投入增加
非流动负债递延收益(元) 11.80亿 8.92亿 32.22% 与资产相关的政府补助增加
其他非流动资产(元) 6.66亿 11.17亿 40.39% 正达凯MEG项目预付工程款的变化
现金及现金等价物净增加额(元) 1.08亿 -3.34亿 132.29% 上述经营、投资活动及汇率变化的综合影响
库存股(元) 5350.63万 3779.07万 41.59% 回购股份
应交税费(元) 4421.71万 2268.32万 94.93% 计提增值税的增加
其他收益(元) 2705.97万 1345.99万 101.04% 政府补助增加
应付职工薪酬(元) 2405.48万 4433.38万 45.74% 本期发放了上年度的奖金
汇率变动对现金及现金等价物的影响(元) 2085.81万 -2393.20万 187.16% 美元对人民币汇率变化的影响
销售费用(元) 1999.76万 1458.60万 37.10% 佣金及仓储费的增加
投资收益(元) 1997.79万 3713.12万 46.20% 期货交易收益的影响
所得税费用(元) 1663.21万 6151.94万 72.96% 利润减少导致应交企业所得税的减少
研发费用(元) 1396.31万 2865.73万 51.28% 上年同期重庆万凯研发投入较多
营业税金及附加(元) 1076.39万 590.91万 82.16% 主要印花税及房产税等增加
衍生金融负债(元) 678.92万 469.57万 44.58% 期货及远期结售汇公允价值变动的变化
财务费用(元) 292.22万 3984.20万 92.67% 汇兑损益的变化
应收款项融资(元) 100.00万 671.80万 85.11% 期末结存高信用等级的银行承兑汇票
少数股东权益(元) 45.82万 11.11万 312.22% 境外合资公司经营业绩变化
营业外支出(元) 2.54万 125.52万 97.98% 捐赠支出的减少
其他综合收益1(元) -25.12万 2.62万 1059.79% 外币报表折人民币差异
公允价值变动收益(元) -1169.23万 -162.04万 621.58% 期货交易及远期结售汇的影响
信用减值损失(元) -1530.77万 669.76万 328.56% 应收账款、其他应收款计提坏账准备的变化
资产减值损失(元) -3944.97万 17.91万 22132.42% 存货跌价准备的影响
经营活动产生的现金流量净额(元) -1.63亿 -3.53亿 53.98% 应收账款及存货的变动
投资活动产生的现金流量净额(元) -4.09亿 -5.74亿 28.71% 上年有收购子公司的支出

资产负债构成

科目 金额
流动资产 74.30亿元
无形资产 4.47亿元
长期投资 2507.73万元
其它 55.46亿元
资产总计 134.48亿元
科目 金额
流动负债 56.36亿元
长期借款 8.89亿元
其它 11.86亿元
负债总计 77.11亿元

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