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财务诊断

报告期:四季报

财务状况有所下降

相对同行业中长期融资能力得到很大提升,但销售占用资金的局面仍未改变。[查看具体诊断]

  •  个股本期
  •  去年同期

据鑫宏业四季报分析:

  盈利能力有所削弱,总资产收益能力明显下降

  成长能力有所削弱,营业收入增速大幅减缓

  偿债能力维持稳定,资产结构明显优化

  运营能力维持稳定,中长期融资能力得到很大提升

  现金流能力明显恶化,现金运营指数低,出现收益质量下降

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财务指标

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1.13"],["40.53%","41.35%","40.18%","40.71%","42.78%","43.70%","40.35%","42.05%","40.14%","42.53%","42.01%","43.22%","40.25%","44.49%","41.68%","41.55%"]],"simple":[["2024-03-31","2023-12-31","2023-09-30","2023-06-30","2023-03-31","2022-12-31","2022-09-30","2022-06-30","2022-03-31","2021-12-31","2021-09-30","2021-06-30","2021-03-31","2020-12-31","2019-12-31","2018-12-31"],["7853.20\u4e07","6539.78\u4e07","6107.28\u4e07","5816.38\u4e07","5035.30\u4e07","5500.76\u4e07","4567.26\u4e07","3396.68\u4e07","2505.90\u4e07","-1.19\u4ebf","1466.29\u4e07","3810.16\u4e07","4271.69\u4e07","550.30\u4e07","5124.48\u4e07","-2408.91\u4e07"],["94.86%","-2122.55%","61.72%","76.47%","58.49%","13.41%","72.59%","-28.48%","-32.00%","-54.03%","19.55%","57.61%","209.78%","439.81%","-158.74%","-170.75%"],["7396.23\u4e07","7774.79\u4e07","5538.11\u4e07","5439.44\u4e07","4220.87\u4e07","5302.02\u4e07","2974.09\u4e07","3338.52\u4e07","2612.40\u4e07","-1.59\u4ebf","1368.22\u4e07","3134.40\u4e07","3949.39\u4e07","-3553.50\u4e07","2932.79\u4e07","1682.67\u4e07"],["150.98%","-527.04%","103.96%","66.16%","140.44%","35.32%","-20.88%","-123.76%","-71.14%","-187.75%","28.83%","45.67%","248.15%","-410.46%","-73.33%","-151.94%"],["15.08\u4ebf","17.55\u4ebf","14.19\u4ebf","12.85\u4ebf","11.64\u4ebf","13.13\u4ebf","11.70\u4ebf","9.95\u4ebf","9.96\u4ebf","10.97\u4ebf","9.19\u4ebf","9.74\u4ebf","9.48\u4ebf","11.74\u4ebf","11.93\u4ebf","14.70\u4ebf"],["28.67%","26.83%","18.79%","31.56%","19.60%","21.41%","37.46%","8.80%","28.67%","31.65%","26.70%","56.12%","93.72%","18.83%","23.25%","-3.43%"],["0.1800","0.1400","0.1600","0.1700","0.1500","0.1400","0.1500","0.1200","0.1300","0.0000","0.1100","0.1600","0.1600","0.1300","0.1000","-0.0300"],["9.68","10.18","9.47","9.12","8.45","8.13","8.40","7.61","8.03","7.69","7.25","6.77","7.01","6.32","5.33","5.50"],["5.78","6.16","5.79","5.52","4.75","4.59","4.98","4.43","4.62","4.42","3.95","3.64","3.91","3.13","2.39","2.56"],["2.67","2.72","2.44","2.35","2.46","2.31","2.22","2.08","2.21","2.07","2.10","1.91","1.90","1.94","1.75","1.83"],["0.14","0.38","0.17","0.22","0.08","0.41","-0.21","0.17","-0.07","0.28","-0.11","0.02","-0.04","0.19","0.49","0.22"],["6.35%","4.89%","5.27%","5.62%","5.17%","4.31%","4.41%","4.26%","4.24%","3.58%","5.68%","6.33%","5.75%","0.30%","6.88%","5.49%"],["22.00%","22.09%","21.49%","22.13%","22.57%","23.47%","21.85%","22.83%","22.15%","21.20%","23.65%","24.30%","24.95%","25.72%","27.06%","30.99%"],["2.12%","1.58%","1.48%","1.98%","1.84%","1.29%","1.49%","1.13%","1.26%","0.08%","1.67%","2.08%","2.36%","1.87%","1.91%","0.59%"],["2.08%","1.39%","1.29%","1.59%","1.87%","1.19%","1.27%","1.02%","1.20%","-0.93%","1.55%","2.11%","1.88%","0.67%","0.63%","-10.12%"],["221.91","221.14","262.26","267.40","295.69","255.78","281.92","284.36","298.04","244.20","277.51","258.07","303.12","276.71","256.61","227.13"],["1.16","1.38","1.10","0.97","0.90","0.29","1.23","1.43","1.32","1.32","1.45","2.49","1.56","3.11","0.91","1.15"],["106.44","112.59","147.24","150.67","172.03","145.48","163.99","166.00","175.14","131.39","159.83","141.74","166.92","147.60","133.82","127.30"],["115.46","108.54","115.02","116.73","123.66","110.29","117.93","118.37","122.90","112.81","117.68","116.33","136.20","129.11","122.79","105.70"],["3.11","3.03","4.86","4.83","3.14","3.65","4.78","4.60","5.16","4.18","3.96","3.96","3.89","3.49","3.18","3.09"],["2.46","2.38","3.93","3.87","2.40","2.83","3.71","3.67","4.17","3.39","3.05","3.12","3.09","2.81","2.42","2.18"],["2.28","2.23","3.75","3.68","2.25","2.72","3.51","3.44","3.86","3.15","2.88","2.94","2.91","2.66","2.25","2.18"],["0.99","0.99","0.93","0.95","1.05","1.12","0.93","1.08","1.05","1.12","0.94","1.02","0.89","0.89","1.11","1.00"],["40.53%","41.35%","40.18%","40.71%","42.78%","43.70%","40.35%","42.05%","40.14%","41.50%","42.01%","43.15%","40.25%","40.97%","38.71%","38.33%"]],"year":[[2023,2022,2021,2020,2019,2018],["2.50\u4ebf","1.60\u4ebf","-1901.36\u4e07","6182.32\u4e07","1.35\u4ebf","1.26\u4ebf"],["-4.18%","112.07%","33.74%","-595.68%","7.67%","-51.96%"],["2.43\u4ebf","1.42\u4ebf","-6527.28\u4e07","2603.17\u4e07","1.08\u4ebf","1.17\u4ebf"],["125.69%","55.08%","21.90%","-535.36%","-18.20%","76.08%"],["59.71\u4ebf","44.73\u4ebf","37.54\u4ebf","32.31\u4ebf","35.85\u4ebf","34.36\u4ebf"],["23.05%","22.96%","47.00%","6.64%","1.92%","12.70%"],["0.6600","0.5500","0.4900","0.4900","0.4700","0.4700"],["10.18","8.13","7.41","5.82","5.07","5.80"],["6.16","4.59","4.26","2.81","2.19","2.19"],["2.72","2.31","1.95","1.77","1.67","2.47"],["0.87","0.36","0.27","0.41","0.74","0.52"],["4.89%","4.31%","3.75%","1.41%","7.48%","6.90%"],["21.96%","22.48%","23.03%","25.42%","26.78%","27.07%"],["7.49%","7.99%","8.83%","10.75%","11.07%","12.50%"],["6.39%","7.15%","3.35%","8.69%","9.93%","5.35%"],["221.14","255.78","239.55","265.17","243.96","207.87"],["4.45","4.30","6.44","6.85","5.58","5.00"],["112.59","145.48","129.22","138.57","123.15","106.50"],["108.54","110.29","110.34","126.60","120.81","104.86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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
应收款项融资(元) 2.46亿 1.12亿 120.56% 本期收到客户银行承兑增加
短期借款(元) 7001.56万 2300.08万 204.41% 本期新增银行贷款
购建固定资产、无形资产和其他长期资产支付的现金(元) 6510.49万 2831.20万 129.96% 本期固定资产投资支出增加
支付其他与经营活动有关的现金(元) 4158.76万 1.88亿 77.84% 本期公司开具银行承兑汇票向银行支付的保证金大幅降低
支付给职工以及为职工支付的现金(元) 2722.12万 1819.99万 49.57% 本期支付职工薪酬增长
其他非流动金融资产(元) 2250.27万 750.27万 199.93% 新增对山水绿能的权益投资
偿还债务支付的现金(元) 1599.01万 5407.91万 70.43% 本期偿还银行借款减少
管理费用(元) 761.45万 404.35万 88.31% 认证检测以及折旧摊销费用增加
应付职工薪酬(元) 646.99万 1571.10万 58.82% 23年年终奖已实际发放
取得投资收益收到的现金(元) 569.54万 44.61万 1176.67% 募集资金现金管理收益增加
预付款项(元) 539.23万 288.70万 86.78% 预付供应商材料款等
销售费用(元) 501.79万 290.70万 72.61% 差旅费、佣金以及业务招待费增加
投资收益(元) 428.18万 44.61万 859.78% 募集资金现金管理收益增加
长期待摊费用(元) 428.10万 180.68万 136.94% 本期新增装修改造支出
所得税费用(元) 394.16万 647.68万 39.14% 应税利润减少导致所得税费用降低
合同负债(元) 298.85万 181.34万 64.80% 本期新增客户预收款项
营业税金及附加(元) 173.00万 109.10万 58.56% 增值税附加税计提增加
其他应收款合计(元) 146.98万 43.21万 240.18% 新增客户投标保证金
公允价值变动收益(元) 90.42万 2.68万 3277.35% 募集资金结构性存款收益增加
分配股利、利润或偿付利息支付的现金(元) 58.35万 141.10万 58.64% 本期支付借款利息费用减少
支付其他与筹资活动有关的现金(元) 45.04万 113.90万 60.46% 本期较上期下降,主要系上期发生IPO中介费用68.3万元
其他收益(元) 35.84万 332.07万 89.21% 本期收到的政府补助减少
信用减值损失(元) 33.38万 167.75万 80.10% 本期坏账准备计提减少
其他应付款合计(元) 23.84万 15.19万 56.94% 代收代付款增加
财务费用(元) -83.29万 130.63万 163.76% 存款利息收入增加
资产减值损失(元) -95.19万 -67.64万 40.74% 本期存货跌价准备计提增加

资产负债构成

科目 金额
流动资产 27.47亿元
无形资产 1.53亿元
长期投资 2375.54万元
其它 5.12亿元
资产总计 34.35亿元
科目 金额
流动负债 11.43亿元
其它 1522.31万元
负债总计 11.58亿元

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

杜邦分析结构图