换肤

宏鑫科技

i问董秘
企业号

301539

财务诊断

报告期:二季报

财务状况有所下降

相对同行业公司规模加速扩张,但出现收益质量下降。[查看具体诊断]

  •  个股本期
  •  去年同期

据宏鑫科技二季报分析:

  盈利能力有所削弱,企业经营效益出现亏损

  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,即时支付现金能力大幅加强

  运营能力维持稳定,应收账款周转速度需加快

  现金流能力有所加强,销售回款能力开始增强

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财务指标

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  • 净利润
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基本每股指标
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  • 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
固定资产合计(元) 7.67亿 6.93亿 10.76% 专用设备达到预定可使用状态转固
长期借款(元) 6.93亿 2.59亿 167.56% 新增银行长期借款,用于支持厂区大规模建设及投产运营
营业收入(元) 6.38亿 5.01亿 27.32% 本报告期销售收入较上年增加
营业成本(元) 5.69亿 4.36亿 30.44% 铝价上涨及收入规模增加导致主营业务成本增幅增加
筹资活动产生的现金流量净额(元) 5.42亿 1.10亿 394.01% 本期为支持厂区建设及投产运营,新增借款增加
存货(元) 4.63亿 4.01亿 15.48% 原材料铝棒增加、毛坯增加及发出商品增加
应付票据(元) 3.61亿 4.49亿 19.50% 期末开具的银行承兑汇票减少
货币资金(元) 3.45亿 7906.68万 336.08% 泰瑞工业进出口银行项目贷款资金于6月末到账
应付账款(元) 3.11亿 2.04亿 52.19% 应付货款及设备工程款增加
在建工程合计(元) 2.91亿 2.34亿 24.33% 上辇厂区及泰瑞工业厂区建设
短期借款(元) 2.85亿 1.75亿 63.36% 新增银行借款及开具电费证,用于支持厂区建设及生产运营
应收账款(元) 2.80亿 2.54亿 10.09% 本期收入规模增加导致应收账款余额增长
现金及现金等价物净增加额(元) 2.58亿 -6372.90万 505.46% 泰瑞工业进出口银行项目贷款资金于6月末到账
其他非流动资产(元) 1.84亿 1.38亿 32.90% 厂区建设导致预付工程设备等长期资产款项增加
无形资产(元) 7994.76万 8135.58万 1.73% 无形资产摊销
应收票据(元) 3643.07万 1180.98万 208.48% 本期收到的票据增加
财务费用(元) 3476.89万 -474.89万 832.15% 美元、泰铢贬值导致汇兑损失增加,同时银行借款增加导致利息支出增加
一年内到期的非流动负债(元) 3077.09万 2059.07万 49.44% 一年内到期的长期借款增加
其他流动资产(元) 2949.41万 2338.24万 26.14% 待抵扣增值税及预缴税款增加
其他流动负债(元) 2842.57万 487.03万 483.65% 本期末已背书未到期的非大型银行票据增加
合同负债(元) 2506.33万 1837.21万 36.42% 预收货款的增加
研发投入(元) 2037.19万 1563.56万 30.29% 研发项目加大投入导致研发人员及研发材料耗用增加
管理费用(元) 1812.37万 1309.69万 38.38% 管理人员增加导致职工薪酬增长,同时公司规模扩使得办公费、咨询费等管理类支出增加
销售费用(元) 1701.87万 1244.55万 36.74% 为加大市场拓展,展位费等展览广告费、推广服务费投入增加
预付款项(元) 1433.87万 642.17万 123.28% 本期预付货款增加
非流动负债递延收益(元) 1176.87万 1246.32万 5.57% 与资产相关的政府补助按期摊销
其他应收款合计(元) 618.60万 2372.69万 73.93% 收到代垫的海运费关税以及收到上期四季度的出口退税
应收款项融资(元) 466.09万 86.10万 441.34% 本期收到的票据增加
所得税费用(元) -325.94万 91.80万 455.06% 本期利润总额减少
经营活动产生的现金流量净额(元) -1572.77万 -1117.75万 40.71% 本期支付职工薪酬及付现费用增加
投资活动产生的现金流量净额(元) -2.16亿 -1.74亿 23.83% 本期上辇厂区及泰国厂区建设,导致购建在建工程、固定资产等长期资产支出增加

资产负债构成

科目 金额
流动资产 11.79亿元
固定资产 7.67亿元
无形资产 7994.76万元
其它 5.00亿元
资产总计 25.26亿元
科目 金额
流动负债 10.62亿元
长期借款 6.93亿元
其它 1243.33万元
负债总计 17.67亿元

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