换肤

财务诊断

报告期:一季报

财务状况有所下降

相对同行业中长期融资能力得到较大提升,但企业成长潜力停止扩张转入收缩。[查看具体诊断]

  •  个股本期
  •  去年同期

据比依股份一季报分析:

  盈利能力明显恶化,企业经营效益大幅下降

  成长能力明显恶化,经营业绩承受明显压力

  偿债能力有所削弱,短期偿债能力具有一定的保障

  运营能力维持稳定,流动资产的周转速度需要加快

  现金流能力有所削弱,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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1%","32.68%","30.64%"],["6.95%","8.43%","11.50%","18.75%","19.99%","14.12%"],["3.62%","7.70%","10.22%","13.99%","19.00%","4.40%"],["147.16","158.23","148.21","148.12","145.98","135.83"],["5.08","4.22","4.39","4.58","4.44","4.70"],["99.36","109.97","105.21","102.42","99.99","92.73"],["47.80","48.26","43.00","45.71","45.99","43.10"],["2.42","2.12","1.78","1.91","1.75","1.55"],["1.92","1.61","1.17","1.33","1.22","0.99"],["1.91","1.59","1.16","1.30","1.15","0.99"],["1.08","0.85","1.01","0.99","1.04","1.21"],["44.06%","42.61%","46.30%","45.25%","46.50%","49.61%"]]}

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  • 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
交易性金融资产(元) 6016.13万 1.81亿 66.67% 期末理财减少
预付款项(元) 2549.85万 1921.61万 32.69% 预付设备款增加
管理费用(元) 1727.08万 950.77万 81.65% 母公司限制性股票分期摊销及子公司费用增加
应付职工薪酬(元) 1627.19万 2937.53万 44.61% 期末应付职工薪酬减少
经营活动产生的现金流量净额(元) 1411.38万 1.25亿 88.74% 按规定付款周期,本期应收销售回款较少
合同负债(元) 1394.31万 950.23万 46.73% 期末预收款项增加
归属于母公司股东的净利润(元) 1014.56万 4636.93万 78.12% 本期新品上线较多,节后一线人员变动较大,产效较低
其他流动负债(元) 254.87万 445.61万 42.80% 期末已背书未到期的银行承兑汇票减少
应收票据(元) 206.20万 419.95万 50.90% 期末已背书未到期的银行承兑汇票减少
应交税费(元) 132.24万 824.37万 83.96% 期末应纳所得税减少
租赁负债(元) 118.17万 364.48万 67.58% 公司承租资产确认的租赁负债未来一年内到期金额增加
资产减值损失(元) 69.66万 -5.08万 1471.45% 本期计提存货跌价准备增加
基本每股收益(元) 0.05 0.25 79.87% 本期归属于上市公司股东的净利润减少
稀释每股收益(元) 0.05 0.25 79.87% 本期归属于上市公司股东的净利润减少
投资收益(元) -29.45万 229.88万 112.81% 本期理财收益减少
公允价值变动收益(元) -34.32万 139.55万 124.59% 理财到期确认投资收益
信用减值损失(元) -66.58万 251.12万 126.52% 本期计提应收账款坏账准备增加
财务费用(元) -637.16万 747.84万 185.20% 汇率变动影响

资产负债构成

科目 金额
流动资产 9.73亿元
无形资产 2.03亿元
长期投资 1181.93万元
其它 4.55亿元
资产总计 16.42亿元
科目 金额
流动负债 5.05亿元
其它 1008.89万元
负债总计 5.15亿元

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