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财务诊断

报告期:四季报

财务状况有所下降

相对同行业主营业务利润贡献明显提升,但短期偿债能力具有一定的保障。[查看具体诊断]

  •  个股本期
  •  去年同期

据新华文轩四季报分析:

  盈利能力维持稳定,主营获利能力保持稳定

  成长能力有所削弱,企业成长面临较大波动

  偿债能力维持稳定,短期偿债能力具有一定的保障

  运营能力维持稳定,资金使用效率有所提高

  现金流能力维持稳定,公司资金利用效率获小幅提升

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"0.29","-0.21","0.62","0.05","0.35","-0.33","0.63","-0.0100","0.57","0.63","0.42","0.48","0.29"],["9.60%","14.63%","13.50%","13.71%","12.15%","12.99%","12.57%","13.12%","11.26%","13.28%","13.15%","12.13%","11.39%","11.65%","12.40%","10.56%","7.31%","10.93%","12.04%","13.21%","12.76%","10.74%","11.54%","11.66%","10.94%","10.65%","11.38%","11.94%","10.10%","10.05%","10.00%","11.28%","10.69%","9.83%","11.08%","11.42%","9.87%","10.96%","11.67%","12.07%"],["33.80%","32.84%","31.87%","35.43%","33.89%","33.12%","31.45%","36.14%","33.85%","30.50%","32.82%","34.11%","34.20%","30.20%","31.73%","34.96%","34.42%","29.85%","30.31%","33.55%","33.81%","29.28%","29.78%","30.80%","31.21%","27.92%","29.87%","31.92%","30.45%","29.43%","28.29%","28.98%","30.11%","25.91%","29.16%","31.33%","28.43%","29.33%","33.17%","35.41%"],["1.77%","4.42%","2.43%","3.09%","2.35%","3.37%","2.17%","2.96%","2.18%","3.49%","2.94%","2.95%","2.26%","3.37%","2.88%","2.24%","1.67%","2.57%","2.38%","2.98%","2.57%","2.71%","2.67%","3.10%","2.24%","2.92%","3.14%","3.69%","2.47%","2.98%","2.25%","3.10%","2.94%","2.84%","2.49%","3.89%","3.19%","2.96%","2.95%","2.83%"],["1.76%","4.02%","2.37%","3.14%","2.33%","3.02%","2.03%","3.16%","2.11%","2.90%","2.80%","2.98%","2.22%","3.05%","2.83%","2.80%","1.32%","2.23%","2.23%","3.08%","2.56%","2.41%","2.56%","3.15%","2.21%","1.91%","2.45%","3.31%","2.51%","2.45%","2.04%","3.23%","2.69%","2.12%","2.78%","3.89%","2.73%","2.87%","2.79%","2.58%"],["164.74","139.80","171.17","156.68","170.86","147.19","178.96","163.17","183.09","145.01","179.07","179.80","201.05","156.47","207.78","227.75","290.61","150.92","188.08","190.08","213.37","148.10","184.93","186.12","229.97","143.91","175.40","174.77","148.73","139.57","156.32","135.92","159.46","126.11","154.02","143.91","131.00","134.99","143.17","167.58"],["1.04","1.82","0.79","1.12","0.97","1.64","0.78","1.01","0.90","1.57","0.98","0.94","0.84","1.84","0.85","0.98","0.56","1.59","0.88","0.91","0.77","1.70","0.87","1.01","0.80","1.84","0.86","1.07","1.08","1.92","0.85","1.44","1.15","2.66","0.91","1.17","1.68","1.44","1.14","1.18"],["97.71","88.75","108.66","94.74","103.48","94.65","114.32","100.50","111.62","93.04","111.83","107.68","120.26","99.89","126.22","134.87","168.61","92.44","113.19","110.91","125.78","88.92","110.07","111.92","129.02","86.11","104.04","104.13","99.68","85.95","102.63","89.95","103.08","87.53","100.32","93.71","89.22","100.48","115.61","136.58"],["67.03","51.05","62.52","61.94","67.38","52.54","64.64","62.66","71.47","51.97","67.23","72.11","80.79","56.59","81.55","92.88","122.01","58.48","74.89","79.17","87.59","59.18","74.86","84.80","100.95","57.80","71.36","70.63","49.05","53.62","53.70","45.97","56.39","38.58","53.70","50.20","41.78","34.51","27.57","31.01"],["2.18","2.13","2.09","2.32","2.29","2.29","2.25","2.28","2.30","2.20","2.13","2.20","2.18","2.17","2.06","2.19","2.27","2.22","2.28","2.41","2.46","2.33","2.20","2.21","2.33","2.24","2.05","2.00","1.99","1.93","1.97","2.02","2.04","1.89","2.04","2.13","2.07","2.54","2.66","2.81"],["1.62","1.59","1.50","1.71","1.63","1.69","1.60","1.72","1.68","1.63","1.55","1.62","1.58","1.62","1.39","1.59","1.63","1.58","1.42","1.52","1.56","1.50","1.33","1.35","1.35","1.42","1.30","1.27","1.19","1.22","1.19","1.29","1.36","1.22","1.23","1.38","1.34","1.65","1.89","1.99"],["1.62","1.59","1.49","1.71","1.62","1.69","1.59","1.72","1.68","1.63","1.54","1.62","1.58","1.60","1.38","1.58","1.62","1.57","1.42","1.52","1.56","1.50","1.33","1.35","1.35","1.41","1.30","1.27","1.19","1.22","1.19","1.29","1.36","1.22","1.23","1.38","1.34","1.65","1.89","1.99"],["0.59","0.59","0.65","0.59","0.59","0.59","0.65","0.60","0.60","0.61","0.66","0.63","0.63","0.62","0.63","0.63","0.56","0.57","0.58","0.53","0.51","0.53","0.60","0.57","0.54","0.56","0.65","0.67","0.62","0.71","0.71","0.67","0.69","0.77","0.84","0.79","0.81","0.46","0.44","0.42"],["35.71%","35.94%","37.82%","35.61%","35.89%","35.94%","38.12%","36.58%","36.46%","37.37%","38.85%","37.39%","37.57%","37.37%","37.81%","37.69%","35.25%","35.63%","35.77%","33.83%","33.21%","33.85%","36.49%","35.70%","33.90%","35.12%","38.15%","38.00%","35.99%","39.32%","38.77%","37.19%","37.91%","39.21%","40.28%","38.36%","38.71%","30.62%","29.78%","28.64%"]],"year":[[2023,2022,2021,2020,2019,2018,2017,2016,2015,2014,2013,2012,2011],["13.51\u4ebf","10.52\u4ebf","10.63\u4ebf","8.91\u4ebf","8.32\u4ebf","7.99\u4ebf","7.62\u4ebf","7.65\u4ebf","6.97\u4ebf","6.47\u4ebf","5.54\u4ebf","5.55\u4ebf","4.74\u4ebf"],["26.11%","1.09%","28.27%","9.81%","-0.89%","17.07%","9.95%","13.27%","19.25%","5.72%","13.55%","17.47%","19.33%"],["10.40\u4ebf","9.48\u4ebf","8.13\u4ebf","7.45\u4ebf","7.05\u4ebf","6.42\u4ebf","5.98\u4ebf","6.66\u4ebf","6.15\u4ebf","5.78\u4ebf","4.80\u4ebf","4.32\u4ebf","4.38\u4ebf"],["14.76%","23.63%","18.76%","4.76%","22.43%","10.29%","-1.92%","14.71%","23.77%","10.13%","35.54%","3.07%","78.17%"],["90.07\u4ebf","85.25\u4ebf","81.21\u4ebf","73.09\u4ebf","74.23\u4ebf","72.95\u4ebf","71.86\u4ebf","77.44\u4ebf","70.64\u4ebf","57.94\u4ebf","51.24\u4ebf","48.18\u4ebf","40.76\u4ebf"],["6.85%","4.36%","10.95%","-1.70%","2.96%","2.48%","1.29%","7.94%","26.46%","12.92%","21.12%","17.32%","20.22%"],["0.9600","0.7700","0.7900","0.6400","0.6000","0.6000","0.5700","0.6100","0.5700","0.5100","0.4800","0.4500","0.4400"],["7.84","7.45","6.92","6.35","5.62","5.32","10.65","5.47","4.81","4.22","3.81","3.57","3.66"],["1.70","1.83","1.83","1.76","1.56","1.55","5.94","1.54","1.39","1.39","1.41","1.33","1.64"],["4.50","3.99","3.58","3.12","2.68","2.36","3.27","2.21","1.89","1.52","1.16","1.03","0.86"],["1.02","1.16","0.84","0.84","0.86","0.53","0.59","0.72","0.70","0.70","0.44","0.49","0.51"],["14.63%","12.99%","13.28%","11.65%","10.68%","11.20%","10.33%","10.05%","10.06%","9.94%","10.43%","10.92%","11.26%"],["33.91%","33.87%","33.22%","32.59%","32.26%","30.78%","30.69%","29.39%","29.75%","31.44%","31.76%","32.86%","34.40%"],["12.30%","10.68%","11.64%","10.49%","10.54%","11.21%","12.05%","12.75%","13.89%","13.96%","15.05%","16.14%","13.58%"],["11.85%","10.32%","10.90%","10.11%","10.13%","10.80%","10.52%","11.95%","13.05%","13.05%","13.90%","14.40%","11.50%"],["139.80","147.19","145.01","156.47","152.36","148.53","145.23","139.57","142.58","156.74","156.60","150.76","170.35"],["4.70","4.32","4.33","3.99","3.91","4.12","4.36","5.03","4.67","3.79","3.72","3.33","2.91"],["88.75","94.65","93.04","99.89","99.60","95.22","92.52","85.95","91.57","101.34","101.59","112.45","132.90"],["51.05","52.54","51.97","56.59","52.75","53.31","52.71","53.62","51.01","55.40","55.01","38.31","37.45"],["2.13","2.29","2.20","2.17","2.15","2.22","2.10","1.93","1.83","1.84","1.93","2.03","2.34"],["1.59","1.69","1.63","1.62","1.55","1.43","1.33","1.22","1.21","1.15","1.27","1.45","1.63"],["1.59","1.69","1.63","1.60","1.55","1.43","1.33","1.22","1.21","1.15","1.27","1.45","1.63"],["0.59","0.59","0.61","0.62","0.64","0.61","0.66","0.71","0.86","0.90","0.96","1.06","0.70"],["35.94%","35.94%","37.37%","37.37%","37.91%","36.78%","38.39%","39.32%","42.54%","42.71%","42.34%","41.95%","35.82%"]]}

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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) 118.68亿 109.30亿 8.58% 得益于本集团教材教辅发行、一般图书线上销售等业务销售的增长以及并购凉山州新华书店带来销售收入的增长
营业成本(元) 73.53亿 69.13亿 6.36% 随销售规模的扩大而增加
经营活动产生的现金流量净额(元) 23.53亿 20.24亿 16.23% 并购凉山州新华书店以及教学用书业务销售增长带来的经营活动现金净流入增加
管理费用(元) 16.18亿 14.02亿 15.42% 并购凉山州新华书店带来费用的增加,以及人力成本、折旧摊销、差旅费、物业管理等费用较上年同期有所增加
销售费用(元) 14.03亿 12.11亿 15.78% 并购凉山州新华书店带来费用的增加,以及销售增长带来的宣传促销费、差旅费、师资培训费及人力成本等费用的增加
其他非流动资产(元) 8.65亿 6.51亿 33.03% 配置的无计划提前支取的定期存款变化
其他应付款合计(元) 5.64亿 4.04亿 39.52% 本公司第二次临时股东大会审议派发的特别股息2.22亿元于2024年一季度支付,致年末余额较年初增加
其他流动资产(元) 5.09亿 3.31亿 53.63% 一年内到期的定期存款变动
少数股东权益(元) 3.43亿 1.72亿 99.48% 本期两家控股子公司清算,不再纳入合并范围,致少数股东权益较年初增加
递延所得税负债(元) 2.18亿 7386.72万 194.63% 改制文化企业税收优惠政策变化,本公司对金融资产等项目,因会计准则规定与税法规定不同而产生的账面价值与计税基础的差异,确认了递延所得税负债,致年末余额较年初增加
一年内到期的非流动资产(元) 6976.38万 1.17亿 40.49% 采用分期收款方式的教育信息化及装备业务货款,随着约定付款期临近需转入“应收账款”,致年末余额较年初减少
投资损失(元) 5861.62万 1.12亿 47.60% 本期两家控股子公司清算产生的投资损失
递延所得税资产(元) 5040.13万 2389.11万 110.96% 改制文化企业税收优惠政策变化,本公司对减值准备、递延收益等项目,因会计准则规定与税法规定不同而产生的账面价值与计税基础的差异,确认了递延所得税资产,致年末余额较年初增加
少数股东损益(元) 4920.43万 -543.79万 1004.83% 受非全资控股子公司凉山州新华书店经营业绩的影响
长期应收款(元) 3456.30万 1.00亿 65.58% 采用分期收款方式的教育信息化及装备业务货款,随着约定付款期临近需转入“一年内到期的非流动资产”,致年末余额较年初减少
研发费用(元) 1997.99万 1416.67万 41.03% 本年度在自有研发软件的摊销较上年同期增加
短期借款(元) 1000.00万 1800.00万 44.44% 本期系子公司文轩国际本期新增一年期贴息借款
应收款项融资(元) 444.55万 849.98万 47.70% 本年末物流及商品销售业务使用银行承兑汇票方式结算的货款余额较年初减少
资产处置收益(元) 217.69万 4043.45万 94.62% 上年同期多家全资子公司收到房屋拆迁补偿款
预收款项(元) 51.94万 116.72万 55.50% 预收的房屋租金的变化
公允价值变动损失(元) -5701.32万 -1.35亿 57.81% 本集团投资的中信并购、文轩恒信、文轩鼎盛等基金持有的项目本期受股价波动等原因带来的公允价值变动
所得税费用(元) -6517.82万 -1143.55万 469.97% 改制文化企业税收优惠政策的变化,本公司及多家子公司对减值准备、递延收益、金融资产等项目,因会计准则规定与税法规定不同而产生的账面价值与计税基础的差异,确认递延所得税费用约-0.96亿元,以及子公司文轩投资持有的文轩恒信等基金公允价值变动带来的递延所得税费用的变化
财务费用(元) -2.29亿 -1.43亿 59.83% 本年度银行存款利息收入较上年同期增加
其他综合收益(元) -3.08亿 2.67亿 215.43% 改制文化企业税收优惠政策的变化,因会计准则规定与税法规定不同而产生的账面价值与计税基础的差异,本公司对持有的成都银行和皖新传媒累计公允价值变动确认递延所得税负债2.01亿元,以及其本年度市值波动带来公允价值减少1.06亿元
投资活动产生的现金流量净额(元) -4.61亿 2.32亿 298.31% 本年度在布局基金投资支出及配置定期存款导致的现金净流出,与上年同期相比有所增加
筹资活动产生的现金流量净额(元) -5.76亿 -4.93亿 16.92% 分配股利、租赁负债以及收购少数股东权益产生的现金净流出

资产负债构成

科目 金额
流动资产 147.35亿元
长期投资 7.79亿元
无形资产 3.60亿元
其它 68.50亿元
资产总计 227.25亿元
科目 金额
流动负债 83.66亿元
其它 5.02亿元
负债总计 88.68亿元

财务报告查看

年份 一季报 中报 三季报 年报 年报审计意见
2024 -- -- -- --
2023 标准无保留意见
2022 标准无保留意见

杜邦分析结构图