换肤

腾远钴业

i问董秘
企业号

301219

财务诊断

报告期:二季报

财务状况有所下降

相对同行业资产综合利用效率的大幅提升,但存货的周转速度需要加快。[查看具体诊断]

  •  个股本期
  •  去年同期

据腾远钴业二季报分析:

  盈利能力有所削弱,企业经营效益提高

  成长能力维持稳定,公司易于获得长足发展

  偿债能力维持稳定,流动负债的及时偿还可以保证

  运营能力维持稳定,资金使用效率有所提高

  现金流能力有所削弱,可持续经营能力转向恶化

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财务指标

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  • 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) 60.89亿 35.32亿 72.36% 铜产品产能释放产销量增长以及售价上行
存货(元) 55.51亿 39.37亿 41.02% 钴、铜产品产销率下降,期末库存商品增加
营业成本(元) 45.17亿 26.22亿 72.24% 铜产品收入规模增加,对应结转的成本增加
短期借款(元) 9.77亿 7.37亿 32.51% 公司国内二次资源原料采购业务量增加,对应流动贷款增加
应付账款(元) 9.15亿 6.08亿 50.50% 采购铜产品原料规模增加,期末应付账款增加
应收账款(元) 6.64亿 4.72亿 40.64% 季度末钴产品销售额增长,期末应收账款增长
合同负债(元) 5.01亿 9639.71万 419.31% 期末铜产品预收款增加
长期应付款合计(元) 3.05亿 8720.82万 250.15% 合创公司对少数股东的借款增加
应交税费(元) 2.34亿 1.10亿 113.19% 随着盈利规模持续增加,期末应交所得税随之增加
所得税费用(元) 1.91亿 8238.01万 131.56% 本期盈利规模增加导致所得税费用增加
其他应收款合计(元) 1.88亿 5305.17万 253.50% 外部单位往来款项较年初增加
营业税金及附加(元) 1.56亿 8077.53万 93.20% 铜产品销量增加对应出口关税与资源税增加
应收款项融资(元) 1.42亿 3.59亿 60.41% 期末银行承兑汇票结算规模下降
其他非流动资产(元) 5575.99万 8269.07万 32.57% 随着工程物资持续到货入库,预付工程设备款规模相应减少
财务费用(元) 3859.83万 -1236.56万 412.14% 美元兑换人民币汇率波动影响,汇兑损失增加,而利息收入规模下降
筹资活动产生的现金流量净额(元) 3374.03万 1.48亿 77.13% 本期分配股利金额增加
应付职工薪酬(元) 2108.21万 1.15亿 81.68% 上年年末计提的年终奖在本期发放,因此年初的应付职工薪酬金额较大
一年内到期的非流动资产(元) 1894.91万 1424.05万 33.07% 旧厂土地修复治理费用持续支出
长期待摊费用(元) 1193.43万 81.58万 1362.84% 合创公司运输道路工程增加
其他流动负债(元) 26.07万 643.62万 95.95% 国内销售产品预收货款减少,待转销项税额相应减少
经营活动产生的现金流量净额(元) -2.05亿 4.12亿 149.62% 铜产品产能增加,购买铜原料支出增加,以及购买二次资源原料货款支出增加
投资活动产生的现金流量净额(元) -4.93亿 -2.39亿 106.46% 募投项目合资子公司合创新能源项目投资建设增加
现金及现金等价物净增加额(元) -6.82亿 3.14亿 316.82% 本期铜产品产能增加,购买原料支出增加,以及购买二次资源原料货款支出增加;募投项目合资子公司合创新能源项目投资建设增加;本期分配股利金额增加等,前述因素综合导致本期现金总流出增加

资产负债构成

科目 金额
流动资产 99.33亿元
固定资产 35.81亿元
无形资产 8278.28万元
其它 7.75亿元
资产总计 143.71亿元
科目 金额
流动负债 38.69亿元
其它 6.02亿元
负债总计 44.71亿元

财务报告查看

年份 一季报 中报 三季报 年报 年报审计意见
2026 -- -- --
2025 标准无保留意见
2024 标准无保留意见

杜邦分析结构图

财务费用