换肤

致尚科技

i问董秘
企业号

301486

财务诊断

报告期:二季报

财务状况有所下降

相对同行业营业收入增速大幅提升,但销售回款能力显著下降。[查看具体诊断]

  •  个股本期
  •  去年同期

据致尚科技二季报分析:

  盈利能力有所削弱,回报股东能力大幅变弱

  成长能力有所削弱,经营业绩承受明显压力

  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,中长期融资能力得到较大提升

  现金流能力有所削弱,现金运营指数低,出现收益质量下降

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100","0.0600","0.1000","0.1400","0.1200","0.1500","0.2200","0.2000","0.1500","0.0800","0.0700","0.1400","0.1000","0.0700","0.1500","0.0400","0.1400","0.3600"],["8.87","8.87","8.59","8.42","8.15","8.40","8.14","8.18","7.99","8.65","8.23","8.18","7.72","8.28","7.72","7.03","6.72","6.68","6.26","5.88","6.04","6.21","5.74","5.26","5.08","5.57","10.98"],["4.42","4.46","4.44","4.42","4.31","4.54","4.49","4.57","4.63","5.04","4.57","4.60","4.23","4.58","4.02","3.77","3.32","3.33","3.27","3.07","3.29","3.30","2.93","2.51","2.45","2.90","5.91"],["3.22","3.18","2.89","2.75","2.51","2.53","2.32","2.32","2.18","2.44","2.37","2.31","2.23","2.35","2.42","2.02","2.16","1.89","1.77","1.68","1.56","1.77","1.67","1.71","1.63","1.58","3.88"],["-0.09","-0.12","0.65","0.32","0.17","0.0100","0.55","0.27","0.10","-0.10","0.42","0.22","0.13","-0.02","0.46","0.24","0.10","0.0000","0.37","0.15","-0.0100","-0.10","0.41","0.14","0.48","0.33","-0.21"],["8.24%","4.31%","0.39%","6.64%","9.49%","6.04%","-6.74%","6.98%","7.78%","4.61%","1.00%","5.86%","9.38%","7.09%","6.82%","12.99%","12.83%","8.01%","1.09%","-25.81%","-1.10%","-31.59%","-198.36%","-0.82%","-2.46%","7.49%","10.48%"],["29.88%","30.05%","29.89%","29.28%","29.83%","30.22%","29.09%","30.32%","29.98%","29.51%","28.66%","30.17%","28.62%","30.91%","32.04%","31.52%","30.51%","30.99%","26.92%","29.89%","30.51%","29.83%","27.03%","30.41%","29.27%","31.13%","31.98%"],["3.50%","1.71%","0.23%","2.25%","2.88%","-2.82%","-3.24%","0.29%","0.28%","0.28%","-1.58%","0.58%","1.67%","1.08%","0.18%","3.03%","3.31%","1.88%","-1.87%","-0.17%","1.69%","1.20%","-0.05%","0.82%","1.01%","-1.83%","5.30%"],["3.29%","1.61%","-0.86%","1.84%","2.63%","-53.77%","-8.32%","-2.75%","-0.58%","0.22%","-3.23%","0.46%","1.62%","0.98%","-0.62%","2.47%","2.98%","1.65%","-4.40%","-0.27%","1.69%","1.06%","-1.81%","-34.31%","0.00%","-6.51%","4.35%"],["303.70","338.50","274.61","294.66","297.84","337.87","272.90","308.80","305.35","348.60","283.79","311.04","320.09","358.45","273.03","299.35","296.40","370.62","261.13","457.46","433.53","673.72","388.68","459.56","327.65","317.08","215.82"],["0.81","0.71","0.94","0.80","0.88","0.70","0.92","0.77","0.79","0.65","0.90","0.66","0.71","0.59","0.73","0.67","0.75","0.59","0.88","0.69","0.73","0.65","0.90","0.80","0.88","0.85","0.66"],["154.31","174.70","134.14","145.68","145.15","168.66","131.46","157.29","156.97","180.32","150.03","167.69","175.48","202.05","150.26","164.66","162.87","205.64","140.82","221.33","207.35","284.06","161.48","192.96","149.97","165.70","134.28"],["149.39","163.80","140.47","148.98","152.69","169.21","141.44","151.51","148.38","168.28","133.75","143.35","144.62","156.40","122.77","134.69","133.53","164.98","120.31","236.14","226.18","389.66","227.20","266.60","177.68","157.43","81.53"],["2.44","2.69","2.73","2.70","2.73","2.87","2.90","3.21","3.21","3.75","3.67","4.05","3.90","3.83","3.09","3.02","2.76","3.33","3.08","3.10","3.02","3.23","2.85","2.53","2.60","2.65","1.74"],["1.75","1.93","2.05","1.98","2.00","2.08","2.17","2.34","2.39","2.84","2.79","3.23","3.11","3.01","2.36","2.26","2.02","2.50","2.35","2.25","2.22","2.46","2.18","1.76","1.79","1.64","1.02"],["1.72","1.88","1.99","1.93","1.94","2.03","2.11","2.27","2.33","2.76","2.71","3.14","3.02","2.91","2.29","2.15","1.95","2.42","2.28","2.17","2.15","2.37","2.09","1.66","1.72","1.64","0.99"],["1.00","0.86","0.85","0.76","0.79","55.73","3.11","2.42","1.64","1.18","1.17","0.87","0.86","0.91","0.98","0.92","1.04","0.98","1.04","0.86","0.80","0.74","0.80","3.35","0.90","0.80","1.14"],["43.30%","39.62%","39.21%","38.03%","38.49%","38.08%","37.60%","35.17%","35.31%","32.97%","34.61%","32.78%","33.74%","34.26%","37.07%","37.23%","40.11%","38.50%","39.15%","41.68%","39.91%","39.12%","40.28%","40.52%","38.15%","36.58%","48.09%"]],"year":[[2025,2024,2023,2022,2021,2020,2019,2018],["7.30\u4ebf","3.89\u4ebf","3.66\u4ebf","3.66\u4ebf","2.21\u4ebf","1.34\u4ebf","1.83\u4ebf","-6433.73\u4e07"],["37.89%","-40.08%","-69.85%","43.46%","-123.81%","-56.09%","1.07%","19.56%"],["6.66\u4ebf","4.08\u4ebf","3.04\u4ebf","2.79\u4ebf","1.07\u4ebf","6084.77\u4e07","8728.55\u4e07","646.13\u4e07"],["11.49%","-4.53%","-84.91%","86.00%","-154.69%","-215.98%","33.88%","-0.27%"],["78.81\u4ebf","65.74\u4ebf","62.30\u4ebf","61.91\u4ebf","57.35\u4ebf","49.96\u4ebf","45.67\u4ebf","42.48\u4ebf"],["25.56%","19.76%","-0.79%","10.06%","17.00%","18.57%","23.03%","17.65%"],["0.9300","0.4400","0.4500","0.7500","0.5500","0.5700","1.5400","0.5000"],["8.59","8.14","8.08","7.56","6.36","5.86","4.91","5.45"],["4.44","4.49","4.48","3.96","3.33","3.23","2.36","2.74"],["2.89","2.32","2.30","2.33","1.82","1.49","1.54","1.72"],["1.12","0.82","0.73","0.83","0.52","0.44","0.81","0.31"],["5.91%","3.27%","6.85%","11.09%","6.66%","-23.32%","7.55%","3.26%"],["29.99%","29.92%","29.95%","31.66%","29.88%","30.62%","31.77%","32.23%"],["7.61%","-0.98%","2.63%","9.47%","4.52%","11.05%","14.86%","12.49%"],["5.61%","-9.73%","0.75%","7.88%","1.20%","2.67%","13.12%","4.42%"],["274.61","272.90","278.61","269.57","254.16","368.71","307.85","296.55"],["3.35","3.24","3.01","3.01","3.34","3.29","3.22","3.01"],["134.14","131.46","146.05","148.07","134.93","155.49","140.87","152.17"],["140.47","141.44","132.55","121.50","119.22","213.22","166.98","148.07"],["2.73","2.90","3.61","3.07","3.00","2.77","2.41","2.40"],["2.05","2.17","2.75","2.34","2.30","2.11","1.68","1.53"],["1.99","2.11","2.67","2.27","2.23","2.02","1.62","1.53"],["0.85","3.11","1.14","0.95","1.04","0.99","0.94","1.20"],["39.21%","37.60%","34.60%","36.80%","39.75%","41.00%","41.51%","41.57%"]]}

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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
投资活动现金流入小计(元) 25.23亿 18.69亿 34.97% 本期现金管理产品变动
投资活动现金流出小计(元) 22.37亿 18.56亿 20.51% 本期现金管理产品变动
经营活动现金流出小计(元) 15.44亿 8.71亿 77.35% 本期业务增长购买商品、接受劳务支付和支付的职工薪酬增加
营业收入(元) 13.18亿 7.49亿 75.86% 本期光通信业务快速增长
经营活动现金流入小计(元) 12.74亿 8.15亿 56.33% 本期业务增长销售商品回款增加
营业成本(元) 9.17亿 5.48亿 67.34% 本期光通信业务快速增长
应收账款(元) 8.00亿 3.52亿 127.67% 本期主营业务快速增长
货币资金(元) 7.23亿 5.28亿 37.10% 本期现金管理变化
应付账款(元) 5.74亿 2.61亿 119.63% 业务快速增长,采购规模扩大及新增产线投入,应付款增加
存货(元) 5.21亿 2.44亿 112.93% 本期光通信业务备货
交易性金融资产(元) 3.83亿 7.89亿 51.45% 本期现金管理变化
筹资活动现金流入小计(元) 2.38亿 8227.55万 189.14% 本期新增借款
少数股东权益(元) 2.12亿 8304.55万 154.94% 主要控股子公司业绩快速增长
短期借款(元) 2.04亿 9009.43万 126.46% 业务规模扩大,流动资金需求增加,补充银行借款
销售费用(元) 9702.57万 5371.47万 80.63% 光通信业务拓展增加居间服务费
在建工程合计(元) 8385.33万 2573.51万 225.83% 本期新增设备投入与新建厂房
无形资产(元) 8065.91万 3797.79万 112.38% 本期新增土地使用权
其他非流动资产(元) 6500.49万 3.29亿 80.23% 本期现金管理变化
应付职工薪酬(元) 5941.83万 3019.38万 96.79% 本期光通信业务快速发展增加
递延所得税资产(元) 4671.08万 1919.23万 143.38% 股份支付及可弥补亏损增加
其他流动资产(元) 4466.66万 1.02亿 56.41% 本期现金管理变化
合同负债(元) 2714.61万 2016.23万 34.64% 本期预收客户货款增加
应付票据(元) 2530.48万 1232.23万 105.36% 本期向供应商开具的承兑汇票增加
库存股(元) 2372.66万 3393.83万 30.09% 本期股权激励到期行权减少
预付款项(元) 1977.37万 401.85万 392.07% 本期为应对光通信业务快速增长预付材料款
其他应收款合计(元) 1972.38万 799.99万 146.55% 本期新增采购业务履约保证金
投资收益(元) 1600.34万 2.12亿 92.46% 上期处置福可喜玛产生较大的投资收益
财务费用(元) 1532.60万 93.17万 1544.95% 本期汇率变动产生汇兑损失
应交税费(元) 1512.90万 2179.20万 30.58% 上期处置福可喜玛产生较大的投资收益导致企业所得税增加
一年内到期的非流动负债(元) 1258.02万 730.84万 72.13% 本期新增厂房租赁
其他权益工具投资(元) 394.71万 683.36万 42.24% 本期投资资产公允价值减少
其他收益(元) 214.90万 403.24万 46.71% 本期进项税额加计抵减减少
资产处置收益(元) 166.67万 3.91万 4162.66% 本期处置使用权资产
营业外收入(元) 160.25万 31.13万 414.78% 客户承担的补偿款
营业外支出(元) 115.57万 28.71万 302.54% 本期固定资产报废损失
公允价值变动收益(元) 12.15万 208.97万 94.19% 本期购买结构性存款公允价值变动
所得税费用(元) -1073.60万 3342.39万 132.12% 上期处置福可喜玛产生较大的投资收益
资产减值损失(元) -1260.77万 -530.18万 137.80% 本期计提存货跌价
其他综合收益1(元) -1392.52万 -571.65万 143.60% 外币报表折算与其他权益工具投资公允价值变动
信用减值损失(元) -2386.05万 -903.15万 164.19% 本期光通信业务规模增加应收账款余额增加导致信用减值损失增加

资产负债构成

科目 金额
流动资产 28.18亿元
无形资产 8065.91万元
长期投资 1175.00万元
其它 9.95亿元
资产总计 39.05亿元
科目 金额
流动负债 9.98亿元
其它 5591.72万元
负债总计 10.54亿元

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