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财务诊断

报告期:一季报

财务状况有所下降

相对同行业营业收入由亏转盈,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

据亚香股份一季报分析:

  盈利能力有所削弱,企业经营效益大幅下降

  成长能力维持稳定,营业收入由亏转盈

  偿债能力有所削弱,即时支付现金能力明显下滑

  运营能力维持稳定,应收账款周转速度需加快

  现金流能力维持稳定,公司现金回收质量略差

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财务指标

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  • 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
在建工程合计(元) 2.09亿 1.35亿 55.39% 子公司基建工程增加
营业收入(元) 1.74亿 1.25亿 39.41% 报告期内公司积极拓展业务,采取薄利多销的政策
短期借款(元) 1.69亿 1.25亿 35.12% 收购武穴格莱默及昆山淏丽瑞增加借款
营业成本(元) 1.28亿 8069.25万 58.24% 报告期内公司积极拓展业务,收入同比增加,导致成本相应增加
其他非流动资产(元) 6071.76万 2328.65万 160.74% 预付设备购置款及工程款增加
筹资活动产生的现金流量净额(元) 5592.97万 1357.36万 312.05% 取得借款收到的现金增加
应付账款(元) 4725.51万 8763.06万 46.07% 本期支付应付款项
长期借款(元) 3003.73万 2002.54万 50.00% 全资子公司增加长期借款
交易性金融资产(元) 2009.68万 1.41亿 85.74% 理财产品到期赎回
其他综合收益1(元) 1553.84万 2495.04万 37.72% 泰铢对人民币汇率变动影响
少数股东权益(元) 1115.45万 -132.27万 943.34% 收购武穴格莱默72%股份
预付款项(元) 830.98万 324.79万 155.85% 预付原材料款增加
经营活动产生的现金流量净额(元) 778.82万 1663.15万 53.17% 员工支付的现金、支付的各项税费增加、支付其他公司往来款增加
其他应付款合计(元) 713.30万 202.47万 252.29% 子公司股东投入资本以外的款
应付职工薪酬(元) 484.38万 820.24万 40.95% 本期支付上年年终奖
营业税金及附加(元) 213.92万 122.61万 74.47% 本期以不动产作价入股导致附加费增加
营业外支出(元) 61.52万 3.86万 1495.52% 本期增加了固定资产报废损失
其他流动负债(元) 26.46万 9.87万 168.14% 预收商品款增加,待转销项税相应增加
资产减值损失(元) -24.70万 -50.54万 51.12% 存货减少带来的资产减值减少
投资收益(元) -77.19万 399.00万 119.35% 远期合约到期结汇
信用减值损失(元) -205.04万 257.35万 179.67% 本期应收账款余额带来坏账减值风险
财务费用(元) -284.50万 331.77万 185.75% 汇率变动,汇兑收益增加
投资活动产生的现金流量净额(元) -1785.50万 4830.50万 136.96% 增加子公司投资

资产负债构成

科目 金额
流动资产 10.37亿元
无形资产 4515.63万元
长期投资 1975.09万元
其它 7.55亿元
资产总计 18.57亿元
科目 金额
流动负债 2.41亿元
长期借款 3003.73万元
其它 532.54万元
负债总计 2.76亿元

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