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财务诊断

报告期:四季报

财务状况明显改善

相对同行业公司规模结束收缩开始扩张,但现金满足投资能力被严重削弱。[查看具体诊断]

  •  个股本期
  •  去年同期

据华鼎股份四季报分析:

  盈利能力维持稳定,主营业务利润贡献大幅提升

  成长能力维持稳定,营业收入由亏转盈

  偿债能力维持稳定,流动负债的及时偿还可以保证

  运营能力维持稳定,存货变现能力有所增强

  现金流能力有所加强,可持续经营能力加倍增强

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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
营业收入(元) 87.18亿 72.73亿 19.86% 锦纶板块营收增长及亚特新材并表
营业成本(元) 71.84亿 60.61亿 18.53% 锦纶板块营收上升,营业成本相应增加
货币资金(元) 11.93亿 7.53亿 58.48% 锦纶板块营收增长经营性现金流增加及亚特新材并表
经营活动产生的现金流量净额(元) 7.78亿 2.27亿 242.35% 本期锦纶板块销售增长存货减少及购买商品支付的现金流减少
应付票据(元) 5.31亿 2.69亿 97.41% 亚特新材并表及以开具银行承兑汇票方式支付原材料货款增加
一年内到期的非流动负债(元) 2.63亿 3969.16万 562.64% 收购亚特新材一年内到期的股权转让款结转
长期借款(元) 2.62亿 1.96亿 33.26% 长期借款增加
其他应收款合计(元) 1.99亿 1935.37万 926.17% 收购德施普履约保证金及支付收购款项
投资活动产生的现金流量净额(元) 1.88亿 -2.51亿 174.84% 格林兰资产处置及锦纶板块银行理财赎回
应收款项融资(元) 1.67亿 5677.52万 193.44% 亚特新材并表及销售增加收到的银行承兑汇票相应增加
其他应付款合计(元) 1.13亿 2078.98万 443.16% 收到华凯易佰资产重组保证金
合同资产(元) 8186.79万 1.36亿 39.93% 江苏优联工程项目结算
其他流动资产(元) 7908.58万 4100.40万 92.87% 亚特业绩补偿及增值税进项税留抵增加
营业税金及附加(元) 3683.64万 2120.78万 73.69% 锦纶板块土地使用税增加及营收增长相应增值税附加税费增加
投资性房地产(元) 3665.35万 331.19万 1006.72% 亚特新材其部分房地产用于出租
递延所得税资产(元) 3406.93万 5103.22万 33.24% 公司盈利增加未弥补亏损减少,相应递延所得税资产减少
所得税费用(元) 3033.40万 867.48万 249.68% 锦纶板块利润增加当期应纳税所得增加,未弥补亏损减少
使用权资产(元) 2963.16万 5900.16万 49.78% 处置部分租赁资产
财务费用(元) 1816.90万 -2090.48万 186.91% 受美元汇率波动汇兑收益同比大幅减少
租赁负债(元) 1043.31万 3103.05万 66.38% 部分租赁终止
营业外收入(元) 783.38万 1.73亿 95.47% 上期业绩承诺补偿股份回购注销
资产减值准备(元) 776.95万 1.31亿 94.06% 上期格林兰资产处置及本期存货跌价减少
商誉(元) 554.33万 2980.55万 81.40% 江苏优联商誉计提
应收票据(元) 366.43万 269.07万 36.18% 收到的信用等级一般的银行承兑汇票变动
其他非流动资产(元) 358.23万 9952.23万 96.40% 设备到货结转在建工程
预收款项(元) 143.57万 76.62万 87.38% 预收款项减少
资产处置收益(元) 41.07万 113.57万 63.84% 处置固定资产等非流动资产收益减少
公允价值变动损失(元) 18.41万 -713.27万 102.58% 本期以公允价值计量的金融资产减少
投资损失(元) -46.84万 138.24万 133.88% 长期股权投资处置及远期结售汇亏损
信用减值损失(元) -5441.80万 4.68亿 111.63% 上期资金占用问题解决,冲回相应信用减值损失
筹资活动产生的现金流量净额(元) -5.16亿 -4376.45万 1078.33% 支付亚特新材股权转让款

资产负债构成

科目 金额
流动资产 34.24亿元
固定资产 25.17亿元
无形资产 1.70亿元
长期投资 1613.42万元
其它 2.01亿元
资产总计 63.28亿元
科目 金额
流动负债 19.93亿元
长期借款 2.62亿元
其它 7.58亿元
负债总计 30.12亿元

财务报告查看

年份 一季报 中报 三季报 年报 年报审计意见
2023 标准无保留意见
2022 标准无保留意见
2021 标准无保留意见

杜邦分析结构图