换肤

金帝股份

i问董秘
企业号

603270

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,但财务杠杆风险加大。[查看具体诊断]

  •  个股本期
  •  去年同期

据金帝股份二季报分析:

  盈利能力维持稳定,主营获利能力有较大削弱

  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,短期债务风险存在但可以控制

  运营能力有所削弱,流动资产的周转速度需要加快

  现金流能力有所加强,销售占用过多资金的局面仍未改变

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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
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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
筹资活动产生的现金流量净额(元) 16.58亿 3.96亿 318.74% 本期取得借款收到的现金与偿还债务支付的现金之流量净额比上年同期增加32,150.89万元、发行债券收到的现金增加96,340.26万元
短期借款(元) 15.86亿 10.29亿 54.04% 本期因业务规模扩大导致债权融资总额增加
货币资金(元) 11.66亿 1.46亿 698.86% 公司发行可转换公司债券,募集资金到位,相应增加银行存款
营业收入(元) 11.46亿 8.35亿 37.28% 精密零部件业务中的新能源电驱动定转子系列产品项目量产增加
营业成本(元) 8.41亿 5.94亿 41.68% 营业收入增加导致营业成本同步增加及新能源电驱动定转子业务比例提升等因素
应收票据(元) 5.43亿 1.77亿 206.50% 本期业务规模持续扩张,销售收入增加,客户采用银行承兑汇票等票据方式进行货款结算的比例上升,导致应收票据余额相应增加
应付票据(元) 4.46亿 2.36亿 89.03% 本期合理调整结算方式,利用银行授信额度开具银行承兑汇票结算增加
其他非流动资产(元) 2.42亿 1.59亿 52.11% 预付长期资产购置款增加
长期借款(元) 2.39亿 1.00亿 138.94% 一年以上的债权融资增加
其他流动负债(元) 2.21亿 1.28亿 71.88% 未终止确认已背书或贴现尚未到期的应收票据重分类至其他流动负债增加
预付款项(元) 1.17亿 9245.53万 26.80% 销售订单增加相应导致预付账款增加
管理费用(元) 1.10亿 6889.14万 59.86% 公司基于未来业务拓展,战略配置储备管理人员等因素,导致职工薪酬费用相应增加3,236.33万元;同时,公司业务规模不断扩大,国内外生产基地及研发中心业务拓展带动差旅费用、租赁费用等管理费用相应增加
应收款项融资(元) 1.07亿 7853.52万 36.13% 本期销售规模扩大,以银行承兑汇票结算业务增加
递延所得税负债(元) 7203.70万 4692.17万 53.53% 公司发行可转换债券所确认的递延所得税负债增加
财务费用(元) 3015.10万 135.58万 2123.82% 公司业务扩大,债权性融资增加导致利息同比增长1,537.88万元;同时折算汇率的差异,导致汇兑损失增加1,022.81万元
销售费用(元) 1930.33万 1394.33万 38.44% 公司积极拓展销售业务,带动职工薪酬费用、广告费、差旅费、劳务费等其他费用增加
其他应付款合计(元) 386.41万 626.32万 38.30% 其他应付款中的应付报销款报销结算减少
投资活动产生的现金流量净额(元) -4.73亿 -3.22亿 46.95% 公司进行现金管理收回投资收到的现金与投资支付的现金之流量净额比上年同期减少13,160.44万元

资产负债构成

科目 金额
流动资产 36.90亿元
固定资产 16.40亿元
无形资产 2.89亿元
其它 12.88亿元
资产总计 69.07亿元
科目 金额
流动负债 32.06亿元
长期借款 2.39亿元
其它 10.95亿元
负债总计 45.40亿元

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