换肤

威尔高

i问董秘
企业号

301251

财务诊断

报告期:二季报

财务状况有所下降

相对同行业中长期融资能力有所减弱,但产品市场竞争力减弱。[查看具体诊断]

  •  个股本期
  •  去年同期

据威尔高二季报分析:

  盈利能力有所削弱,企业经营效益大幅下降

  成长能力有所削弱,经营业绩承受明显压力

  偿债能力有所削弱,即时支付现金能力大幅下滑

  运营能力维持稳定,流动资产合理利用率有所优化

  现金流能力有所加强,可持续经营能力加倍增强

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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) 18.56亿 11.22亿 65.41% 本期受益于AI服务器电源对印制电路板的增量需求及海外新客户拓展,销售规模及单价增加
营业成本(元) 14.33亿 8.93亿 60.46% 本期营收规模增加对应成本金额增加
固定资产合计(元) 12.66亿 9.25亿 36.79% 本报告期江西工厂二期厂房及设备转固增加
销售商品、提供劳务收到的现金(元) 12.42亿 7.70亿 61.26% 销售规模增加进而对应的回款金额增加
购买商品、接受劳务支付的现金(元) 9.92亿 6.82亿 45.50% 销售规模增加,对应购买原材料支出增加
应收账款(元) 8.97亿 4.52亿 98.56% 销售规模大幅增加,对应结算周期的应收款项增加
应付账款(元) 8.96亿 6.10亿 46.95% 本报告期采购规模增加,相应的应付款项增加
存货(元) 7.72亿 4.04亿 91.13% 本报告期销售规模增加导致对应存货结存规模增加
偿还债务支付的现金(元) 4.28亿 2.57亿 66.56% 本报告期偿还到期借款增加
应付票据(元) 4.26亿 2.44亿 74.56% 本报告期采购规模增加,相应的应付款项增加
购建固定资产、无形资产和其他长期资产支付的现金(元) 4.20亿 1.72亿 143.84% 本报告期江西工厂二期厂房及设备购建支出增加
净利润(元) 1.82亿 6979.33万 161.43% 本期同比上期销售规模及综合毛利率增加,盈利状况显著改善
研发费用(元) 7761.16万 5044.88万 53.84% 本年加大项目研发投入力度,导致研发费用增加
在建工程合计(元) 5397.39万 1.85亿 70.88% 本报告期江西工厂二期厂房及设备转固后在建项目减少
财务费用(元) 2608.08万 -763.04万 441.80% 利息支出增加、利息收入减少、汇兑损失同比增加
其他应收款合计(元) 746.98万 134.28万 456.29% 已申请未到账的出口退税款项增加
其他收益(元) 257.92万 489.31万 47.29% 本期收到的政府补助减少
信用减值损失(元) -2350.46万 -931.19万 152.41% 销售规模大幅增加,对应结算周期的应收款项增加,导致坏账准备金计提增加
资产减值损失(元) -3755.64万 -2350.49万 59.78% 存货结存规模大幅增加,导致对应的存货跌价增加
其他综合收益(元) -7978.94万 1194.51万 767.97% 本报告期泰国子公司外币报表折算汇率大幅变动

资产负债构成

科目 金额
流动资产 23.31亿元
无形资产 6223.28万元
其它 14.58亿元
资产总计 38.51亿元
科目 金额
流动负债 21.47亿元
长期借款 1000.64万元
其它 712.61万元
负债总计 21.64亿元

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