换肤

美硕科技

i问董秘
企业号

301295

财务诊断

报告期:二季报

财务状况明显改善

相对同行业营利增速步入上升通道,但现金依然无法满足投资的需求。[查看具体诊断]

  •  个股本期
  •  去年同期

据美硕科技二季报分析:

  盈利能力明显改善,总资产收益能力较大提高

  成长能力有所加强,营利增速步入上升通道

  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

  现金流能力维持稳定,公司资金流转压力大幅增加

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20","1.34","1.01","3.28","1.79","1.77","1.24","2.43","1.34","1.20","1.48","1.16","1.73","1.25","1.54","1.04","0.83","1.51","1.43"],["98.77","106.27","99.88","101.45","102.28","112.51","94.50","98.42","102.73","112.14","99.37","108.32","112.62","136.42","107.92","120.03","116.20","133.09","90.42","104.65","117.25","139.81","90.57","101.12","110.52","98.33","108.37","100.44","113.49","101.40","118.06","128.51","95.70","87.45"],["125.44","139.41","128.76","135.25","141.66","163.89","123.14","128.10","135.54","144.67","135.65","151.40","162.40","207.43","161.86","188.48","212.76","272.76","150.60","185.00","183.88","263.90","344.31","161.99","179.53","141.77","152.66","137.43","160.96","140.89","167.10","188.46","140.14","124.64"],["2.70","2.84","2.62","2.87","2.80","3.11","2.80","3.00","3.09","3.41","3.00","3.02","2.91","3.00","2.54","2.14","2.17","2.24","2.14","2.23","2.30","2.33","2.14","2.47","2.63","2.88","2.72","2.64","2.70","2.81","2.66","2.56","2.32","2.55"],["1.96","2.17","2.05","2.24","2.16","2.39","2.20","2.38","2.46","2.72","2.42","2.41","2.33","2.41","2.01","1.59","1.65","1.71","1.65","1.70","1.77","1.74","1.66","1.87","1.58","1.80","1.61","1.57","1.79","1.78","1.77","1.77","1.66","1.75"],["1.83","2.01","1.88","2.09","2.00","2.22","2.04","2.25","2.32","2.58","2.27","2.28","2.19","2.27","1.86","1.49","1.52","1.59","1.49","1.58","1.62","1.61","1.50","1.70","1.58","1.79","1.61","1.57","1.78","1.77","1.77","1.77","1.66","1.75"],["0.88","0.84","0.83","0.82","0.87","0.85","0.84","0.84","0.81","0.77","0.78","0.74","0.74","0.72","0.73","1.40","2.13","1.37","1.33","1.17","1.00","0.80","0.80","0.80","0.70","0.90","0.75","0.74","1.14","1.05","1.55","1.52","1.30","1.04"],["39.84%","38.29%","38.21%","38.02%","38.77%","37.93%","38.21%","37.99%","37.71%","36.57%","39.88%","38.75%","38.89%","38.73%","39.47%","40.64%","43.09%","41.27%","42.20%","42.38%","40.38%","41.77%","42.45%","38.53%","36.35%","37.54%","36.47%","35.56%","35.16%","34.05%","33.39%","35.31%","36.40%","37.67%"]],"year":[[2025,2024,2023,2022,2021,2020,2019,2018,2017,2016,2015,2014],["2.76\u4ebf","2.86\u4ebf","2.78\u4ebf","2.58\u4ebf","2.32\u4ebf","3.36\u4ebf","1.58\u4ebf","2.24\u4ebf","2.23\u4ebf","1.74\u4ebf","1.59\u4ebf","1.58\u4ebf"],["47.26%","-29.94%","-7.29%","109.52%","-9.43%","-11.93%","-98.39%","29.36%","74.81%","-55.55%","-69.51%","54.53%"],["2.43\u4ebf","2.68\u4ebf","2.55\u4ebf","2.17\u4ebf","2.06\u4ebf","2.34\u4ebf","2.13\u4ebf","2.07\u4ebf","1.87\u4ebf","1.37\u4ebf","1.41\u4ebf","1.40\u4ebf"],["25.13%","164.32%","-66.18%","-53.16%","-144.26%","-38.08%","25.50%","-29.05%","42.18%","32.79%","15.86%","22.46%"],["44.92\u4ebf","45.05\u4ebf","40.89\u4ebf","34.92\u4ebf","32.19\u4ebf","27.62\u4ebf","25.61\u4ebf","24.73\u4ebf","22.98\u4ebf","20.40\u4ebf","18.70\u4ebf","16.40\u4ebf"],["0.80%","5.35%","24.07%","-4.56%","75.81%","13.34%","8.90%","13.83%","17.65%","10.54%","5.62%","18.40%"],["0.4200","0.4300","0.4500","0.4700","0.5700","0.5700","0.5000","0.4000","0.4400","0.3600","0.3600","0.4200"],["6.10","5.90","5.87","5.21","4.66","4.22","3.86","5.75","3.94","3.92","3.53","3.76"],["2.64","2.51","2.55","2.04","1.69","1.52","1.47","2.92","1.54","1.50","1.29","1.50"],["2.24","2.23","2.11","1.93","1.74","1.48","1.20","1.61","1.19","1.23","1.12","1.33"],["0.70","0.66","0.62","0.59","0.36","0.50","0.48","0.39","0.30","0.39","0.43","0.43"],["-202.97%","-2.99%","-1.42%","4.38%","5.68%","-287.45%","-1.24%","9.44%","9.52%","6.86%","9.56%","9.31%"],["18.74%","24.31%","27.50%","25.05%","25.41%","27.20%","26.76%","28.05%","28.28%","28.22%","27.63%","26.96%"],["5.69%","7.03%","7.55%","10.61%","36.74%","15.37%","16.66%","11.95%","15.82%","12.56%","9.60%","13.52%"],["4.87%","6.43%","6.96%","8.89%","9.02%","13.43%","3.55%","10.52%","12.52%","10.86%","6.74%","12.53%"],["299.39","252.00","300.34","-149.68","242.47","370.95","252.76","230.28","226.53","221.92","219.76","210.22"],["4.59","4.70","4.71","4.47","6.90","5.59","4.42","4.54","4.72","4.82","4.43","4.54"],["110.27","106.75","101.63","108.36","94.08","97.05","101.81","97.37","96.17","97.20","97.60","98.40"],["189.13","145.26","201.89","-254.65","148.38","276.93","150.95","132.91","130.36","129.70","122.16","111.82"],["2.47","2.65","2.87","2.43","2.14","2.19","2.36","2.58","2.74","2.86","2.52","2.44"],["1.92","2.08","2.30","1.91","1.62","1.67","1.78","1.67","1.68","1.89","1.77","1.67"],["1.76","1.93","2.15","1.77","1.46","1.49","1.61","1.66","1.68","1.88","1.77","1.67"],["0.83","0.84","0.77","0.73","1.27","0.79","0.82","1.06","0.90","1.16","1.15","1.00"],["56.20%","46.38%","42.49%","41.89%","42.02%","41.49%","39.66%","41.82%","38.84%","37.82%","36.63%","39.31%"]]}

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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
投资活动产生的现金流量净额(元) 1.91亿 -5501.80万 448.00% 本期大额存单赎回
现金及现金等价物净增加额(元) 5900.39万 1051.41万 461.19% 投资活动产生的现金流量净额增加
所得税费用(元) 491.64万 -1.84万 26850.90% 本期利润增加
财务费用(元) -442.13万 -673.51万 34.35% 本期汇率变动以及利息净收支减少
经营活动产生的现金流量净额(元) -5192.02万 -2166.13万 139.69% 购买商品、接受劳务支付的现金增加
筹资活动产生的现金流量净额(元) -7978.05万 8720.84万 191.48% 本期偿还贷款

资产负债构成

科目 金额
流动资产 7.68亿元
固定资产 1.86亿元
无形资产 2955.84万元
其它 4.18亿元
资产总计 14.01亿元
科目 金额
流动负债 4.03亿元
其它 1925.92万元
负债总计 4.22亿元

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

非流动负债

财务费用