换肤

财务诊断

报告期:一季报

财务状况有所下降

相对同行业中长期融资能力得到较大提升,但营业收入由增长转为下降。[查看具体诊断]

  •  个股本期
  •  去年同期

据智立方一季报分析:

  盈利能力明显恶化,企业经营效益出现亏损

  成长能力有所削弱,营业收入由增长转为下降

  偿债能力维持稳定,偿还流动负债能力很强

  运营能力有所削弱,存货的周转速度需要加快

  现金流能力有所削弱,对外投资战略目标的实现受极大影响

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财务指标

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  • 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
期末现金及现金等价物余额(元) 2.75亿 8.77亿 68.68% 报告期购买大额存单
存货(元) 1.49亿 1.10亿 35.15% 本报告期半导体业务增加
营业收入(元) 8075.62万 1.39亿 41.76% 报告期市场需求较上期延迟
应付账款(元) 6680.54万 4190.19万 59.43% 本报告期期末未结算的供应商款项比上年同期增加
其他应付款合计(元) 4806.59万 3806.89万 26.26% 本报告期限制性股票回购义务增加
管理费用(元) 955.98万 1413.09万 32.35% 报告期工资及咨询费减少
销售费用(元) 807.04万 488.91万 65.07% 报告期公司积极推进业务转型,推进销售渠道建设及实施股权激励股份支付增加
筹资活动产生的现金流量净额(元) 755.17万 3496.62万 78.40% 报告期实施股权激励同比减少
投资活动产生的现金流量净额(元) 730.79万 -724.34万 200.89% 报告期购买大额存单
其他流动资产(元) 618.76万 110.57万 459.62% 本报告期待抵扣的增值税进项税额增加
递延所得税资产(元) 606.02万 386.28万 56.89% 本报告期可弥补亏损计提对应的递延所得税资产增加
公允价值变动损失(元) 455.14万 48.01万 848.11% 报告期购买大额存单产品公允价值发生变动产生的收益
其他应收款合计(元) 173.68万 417.87万 58.44% 本报告期出口退税款减少
应收票据(元) 117.94万 422.67万 72.10% 本报告期银行承兑汇票到期承兑
租赁负债(元) 57.92万 137.16万 57.77% 本报告期支付长期租赁合同租金
信用减值损失(元) 32.13万 -55.78万 157.60% 报告期应收账款变动
投资收益(元) 14.91万 -31.82万 146.86% 报告期大额存单持有期间取得的利息收入
营业外收入(元) 9576.11 2.04万 53.06% 报告期废品收入较上期同比减少
资产减值损失(元) -66.95万 2.37万 2926.03% 报告期按企业会计准则计提的存货跌价损失及合同资产减值损失
财务费用(元) -186.31万 -366.97万 49.23% 报告期大额存单持有期间取得的利息收入
所得税费用(元) -220.21万 298.86万 173.68% 报告期公司亏损
经营活动产生的现金流量净额(元) -1088.77万 3685.96万 129.54% 报告期销售回款减少

资产负债构成

科目 金额
流动资产 12.23亿元
长期投资 798.41万元
无形资产 727.74万元
其它 7380.73万元
资产总计 13.12亿元
科目 金额
流动负债 1.47亿元
其它 144.44万元
负债总计 1.49亿元

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

非流动资产