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财务诊断

报告期:四季报

财务状况有所下降

相对同行业资金占用情况严重恶化,但营业收入由增长转为下降。[查看具体诊断]

  •  个股本期
  •  去年同期

据弘元绿能四季报分析:

  盈利能力明显恶化,总资产收益能力急剧下降

  成长能力明显恶化,营业收入由增长转为下降

  偿债能力明显恶化,财务杠杆风险加大

  运营能力明显恶化,总资产利用效率腰斩

  现金流能力明显恶化,对外投资战略目标的实现受明显影响

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财务指标

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  • 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) 118.59亿 219.09亿 45.87% 多晶硅料价格下跌,影响公司单晶硅产品价格,收入减少
固定资产合计(元) 102.71亿 46.93亿 118.84% 投资工业硅、高纯晶硅及电池片等项目
营业成本(元) 99.93亿 172.15亿 41.95% 多晶硅料价格下跌,成本减少
应付票据(元) 95.41亿 52.25亿 82.61% 积极拓展产业链上下游业务,应付票据增加
货币资金(元) 61.77亿 45.29亿 36.39% 银行理财到期及适当借款
在建工程合计(元) 35.41亿 25.09亿 41.14% 投资工业硅、高纯晶硅及电池片等项目
筹资活动产生的现金流量净额(元) 26.28亿 18.32亿 43.43% 本期借款流入增加及分红等支出综合影响
存货(元) 20.57亿 14.74亿 39.58% 本期高纯晶硅、电池及组件项目投产
交易性金融资产(元) 16.12亿 26.89亿 40.07% 购买的理财减少
长期借款(元) 8.44亿 9000.00万 837.78% 本期新增长期借款
其他流动资产(元) 7.91亿 9852.85万 702.62% 增值税留抵进项税额增加
研发费用(元) 6.11亿 9.74亿 37.32% 持续在技术研发项目投入,提升公司主营业务核心竞争力,本期研发费用下降系受研发项目结题及材料价格影响,使得研发直接投入减少
短期借款(元) 6.00亿 200.00万 29917.72% 本期新增短期借款
无形资产(元) 5.44亿 3.92亿 38.64% 本期土地使用权增加
管理费用(元) 5.38亿 3.38亿 59.09% 积极拓展产业链上下游业务,业务增加使得管理费用增加
经营活动产生的现金流量净额(元) 4.91亿 29.55亿 83.38% (1)积极拓展产业链上下游业务,购买存货及支付的职工薪酬较同期增加。;(2)本期开具银行承兑汇票支付的保证金较同期增加
应收账款(元) 3.76亿 8168.31万 360.63% 拓展组件业务以及部分客户信用期调整
递延所得税资产(元) 3.60亿 1.78亿 102.04% 租赁负债及可抵扣亏损增加
其他非流动资产(元) 2.81亿 9.91亿 71.59% 预付长期资产款结转
其他应付款合计(元) 2.06亿 8270.38万 149.26% 股权激励形成的股票回购义务增加
应付职工薪酬(元) 2.01亿 1.19亿 69.48% 职工人数增加
一年内到期的非流动负债(元) 1.74亿 1.18亿 48.27% 1年内到期的长期借款及租赁负债增加
应收款项融资(元) 1.25亿 5.66亿 77.98% 本期银行承兑汇票贴现及到期增加
销售费用(元) 1.06亿 2431.79万 335.78% 积极拓展硅片、电池片及组件销售市场,销售费用增加
使用权资产(元) 1.04亿 2300.41万 352.45% 本期新增厂房租赁
租赁负债(元) 7986.70万 399.30万 1900.15% 本期新增厂房租赁
财务费用(元) 4680.16万 8990.11万 47.94% 利息收入增加,利息支出减少,财务费用减少
应交税费(元) 4301.96万 1.41亿 69.49% 主要增值税留抵扣额增加,应交增值税减小
长期待摊费用(元) 3582.56万 465.45万 669.69% 厂区改造支出增加
合同资产(元) 1623.68万 638.78万 154.18% 合同质保金增加
预计负债(元) 856.50万 56.36万 1419.58% 产品质保金及待执行亏损合同增加

资产负债构成

科目 金额
流动资产 118.93亿元
固定资产 102.71亿元
长期投资 10.82亿元
无形资产 5.44亿元
其它 55.93亿元
资产总计 293.82亿元
科目 金额
流动负债 161.42亿元
长期借款 8.44亿元
其它 3.75亿元
负债总计 173.61亿元

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