换肤

鑫磊股份

i问董秘
企业号

301317

财务诊断

报告期:三季报

财务状况明显改善

相对同行业总资产收益能力快速提升,但主营业务利润贡献大幅下降。[查看具体诊断]

  •  个股本期
  •  去年同期

据鑫磊股份三季报分析:

  盈利能力有所加强,总资产收益能力快速提升

  成长能力维持稳定,营利增速步入上升通道

  偿债能力维持稳定,资产结构得到优化

  运营能力维持稳定,中长期融资能力得到很大提升

  现金流能力有所加强,公司现金回收质量略差

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  • 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) 5.83亿 6.60亿 11.72% 暖通产品部分订单的收入确认时间较原计划有所延期
资产处置收益(元) 4.89亿 26.83万 182209.17% 本期确认土地收购补偿款
应付票据(元) 2.76亿 3.71亿 25.57% 本期票据支付款项减少
短期借款(元) 2.40亿 1.53亿 56.91% 本期新增短期借款
货币资金(元) 1.96亿 3.13亿 37.22% 募投项目的陆续投入
应付账款(元) 1.55亿 2.36亿 34.08% 本期采购业务付款有所减少
一年内到期的非流动负债(元) 1.24亿 602.99万 1955.05% 本期新增一年以上的借款,但因到期日缩短至一年以内,重分类至该科目
筹资活动产生的现金流量净额(元) 1.16亿 -2301.46万 604.96% 取得借款收到的现金增加
无形资产(元) 7109.41万 1.01亿 29.74% 本期搬迁完成,相关土地使用权处置减少
交易性金融资产(元) 7035.41万 3000.00万 134.51% 购买的结构性存款产品增加
应交税费(元) 7022.52万 2051.87万 242.25% 搬迁收益的确认相应的所得税增加
其他应收款合计(元) 6894.98万 696.86万 889.43% 新增土地收购款
其他非流动资产(元) 6326.48万 4396.31万 43.90% 本期支付的工程款增加
所得税费用(元) 6105.15万 58.70万 10300.37% 搬迁收益的确认相应的所得税增加
非流动负债递延收益(元) 5594.44万 4284.41万 30.58% 本期政府补贴增加
销售费用(元) 5239.98万 4038.58万 29.75% 本期业务扩展,公司引入新的销售团队,相应的职工薪资支出有所上升,以及市场宣传费投入增加
管理费用(元) 4683.10万 3401.08万 37.69% 新工厂员工宿舍楼的投入使用导致折旧费用大幅上升
合同负债(元) 2887.51万 6225.01万 53.61% 本期根据合同约定发货,订单预收款减少
递延所得税资产(元) 2539.09万 1913.35万 32.70% 本期股份支付费用确认的递延所得税增加
营业外支出(元) 2306.90万 139.79万 1550.31% 公司为履行社会责任,支付捐赠款增加
预付款项(元) 1581.70万 2726.44万 41.99% 预付的货款减少
营业税金及附加(元) 621.71万 410.61万 51.41% 新工厂房产税和土地使用税增加
应收款项融资(元) 451.89万 200.77万 125.08% 本期末收到的银行承兑汇票增加
财务费用(元) 413.96万 -716.53万 157.77% 本期募集资金的陆续投入,导致利息收入减少
其他收益(元) 331.23万 585.39万 43.42% 本期先进制造业5%进项税金加计抵减增值税减少
投资收益(元) 112.44万 8.09万 1290.02% 本期结构性存款利息收入增加
租赁负债(元) 92.51万 27.00万 242.57% 本期房屋租赁费用增加
长期待摊费用(元) 30.01万 14.70万 104.14% 本期装修费用增加
资产减值损失(元) -195.99万 -132.75万 47.64% 本期存货跌价准备的影响
经营活动产生的现金流量净额(元) -6451.59万 -1.33亿 51.36% 购买商品、接受劳务支付的现金减少
现金及现金等价物净增加额(元) -1.16亿 -4.58亿 74.65% 本期筹资活动产生的现金流量较多,导致本期现金及现金等价物净减少额收窄
投资活动产生的现金流量净额(元) -1.69亿 -3.03亿 44.22% 购建固定资产、无形资产和其他长期资产支付的现金减少

资产负债构成

科目 金额
流动资产 13.03亿元
无形资产 7109.41万元
其它 9.77亿元
资产总计 23.52亿元
科目 金额
流动负债 9.45亿元
其它 5782.63万元
负债总计 10.02亿元

财务报告查看

年份 一季报 中报 三季报 年报 年报审计意见
2025 -- --
2024 标准无保留意见
2023 标准无保留意见

杜邦分析结构图