换肤

敷尔佳

i问董秘
企业号

301371

财务诊断

报告期:三季报

财务状况有所下降

相对同行业公司资金利用效率不易提升,但资产综合利用效率出现下降。[查看具体诊断]

  •  个股本期
  •  去年同期

据敷尔佳三季报分析:

  盈利能力维持稳定,总资产收益能力大幅下降

  成长能力有所削弱,公司规模由扩张变为收缩

  偿债能力维持稳定,偿还流动负债能力很强

  运营能力维持稳定,资金使用效率得到显著提高

  现金流能力有所削弱,现金满足投资的水平基本稳定

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财务指标

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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
货币资金(元) 11.50亿 18.39亿 37.47% 本报告期内货币资金购买理财产品
经营活动产生的现金流量净额(元) 2.43亿 4.72亿 48.52% 报告期内销售商品收到的现金减少及营销费用投入导致支付的其他经营性支出增加影响
预付款项(元) 8236.39万 2467.72万 233.77% 本报告期内预付平台推广费用款、委托加工费及原材料增加
其他收益(元) 4435.82万 537.57万 725.17% 本期收到的政府补助
其他应付款合计(元) 3423.95万 2.39亿 85.69% 本报告期内支付股利
合同负债(元) 3308.27万 11.42万 28857.97% 本报告期内收到的预收货款增加
应收账款(元) 727.24万 498.11万 46.00% 本报告期内公司相关客户跨期结算
在建工程合计(元) 213.89万 10.88万 1865.04% 本报告期内新增需要安装的设备
其他流动负债(元) 164.26万 1.49万 10960.16% 本报告期内待转销项税增加
营业外收入(元) 132.32万 191.65万 30.96% 报告期内违约罚款理赔等较上年同期减少
应付职工薪酬(元) 88.01万 1202.76万 92.68% 本报告期末工资发放
其他非流动资产(元) 49.70万 102.22万 51.38% 本报告期内长期资产减少
营业外支出(元) 18.80万 43.56万 56.85% 报告期内对外捐赠较上年同期减少
资产处置收益(元) 1.70万 -26.14万 106.50% 报告期内处置固定资产
资产减值损失(元) -21.90万 -8.41万 160.23% 报告期内存货跌价增加
财务费用(元) -2776.28万 -6854.08万 59.49% 报告期相关利息收入减少
筹资活动产生的现金流量净额(元) -6.04亿 -4.03亿 49.89% 分配股利
现金及现金等价物净增加额(元) -6.89亿 -3.23亿 113.40% 报告期内公司经营活动产生的现金流出及筹资活动产生的现金流出增加

资产负债构成

科目 金额
流动资产 16.63亿元
无形资产 2739.20万元
其它 41.06亿元
资产总计 57.96亿元
科目 金额
流动负债 1.72亿元
其它 3652.58万元
负债总计 2.09亿元

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

财务费用