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财务诊断

报告期:四季报

财务状况保持稳定

相对同行业营业收入增速大幅提升,但即时支付现金能力大幅下滑。[查看具体诊断]

  •  个股本期
  •  去年同期

据金石资源四季报分析:

  盈利能力维持稳定,主营获利能力削弱非常明显

  成长能力明显改善,营业收入增速大幅提升

  偿债能力维持稳定,偿还流动负债压力明显

  运营能力维持稳定,流动资产得到了合理利用

  现金流能力明显恶化,公司的资金利用效率遭到削弱

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财务指标

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,"19.47%","20.96%","19.17%","21.03%","16.73%"],["1.39%","2.18%","1.34%","2.05%","4.67%","5.83%","8.48%","5.15%","5.95%","3.09%","2.30%","-0.10%","3.05%","1.92%","0.76%","-15.81%","2.71%","3.16%","3.23%","-4.30%","3.52%","5.87%","3.46%","2.02%","2.23%","3.62%","2.13%","5.06%","1.53%","3.41%","1.55%","0.67%","1.26%","1.96%","1.11%","3.67%","3.11%"],["1.05%","2.22%","1.36%","1.91%","3.54%","6.10%","7.00%","4.69%","4.93%","3.09%","2.42%","-0.42%","2.93%","1.97%","0.79%","-24.65%","2.09%","3.23%","2.74%","-10.21%","1.98%","3.78%","2.07%","1.23%","2.12%","2.81%","2.17%","2.68%","1.47%","2.67%","1.57%","0.49%","0.75%","1.49%","1.31%","3.51%","2.62%"],["133.55","142.33","156.47","108.23","113.43","112.02","129.71","101.31","104.49","105.18","113.13","121.57","146.57","147.19","187.40","134.56","152.50","151.81","168.32","133.38","166.50","150.32","191.89","140.25","150.41","151.08","179.31","137.53","176.39","175.50","200.00","149.94","129.73","138.62","130.06","113.68","119.38"],["1.44","1.40","1.13","1.60","1.42","1.67","1.20","1.50","1.59","1.87","1.66","2.58","1.77","1.81","1.44","3.18","3.21","1.94","1.82","5.55","2.89","2.74","2.11","4.08","2.51","3.10","2.15","4.40","2.50","2.64","1.64","1.89","2.03","1.51","1.64","1.72","1.62"],["83.43","89.90","100.13","68.30","72.17","70.19","84.71","61.93","62.98","60.40","67.83","60.19","69.31","68.55","88.12","64.71","71.06","69.92","81.41","62.85","77.10","72.12","86.42","61.11","70.44","68.21","78.87","71.75","85.09","84.78","95.83","78.55","78.21","84.33","84.43","77.22","72.55"],["50.12","52.44","56.34","39.93","41.25","41.83","45.00","39.38","41.51","44.79","45.30","61.38","77.26","78.64","99.28","69.85","81.44","81.89","86.91","70.53","89.40","89.37","105.47","79.14","79.96","82.86","100.44","65.77","91.30","90.71","104.17","71.39","51.52","54.28","45.63","36.46","46.83"],["1.94","1.92","2.22","1.96","2.03","2.09","2.04","1.99","2.10","2.18","2.46","2.57","2.83","2.43","2.76","2.95","2.67","2.58","2.01","1.70","1.74","1.78","1.74","1.78","1.80","1.84","2.09","1.81","2.28","1.84","1.48","1.60","1.57","1.70","3.10","2.15","1.35"],["1.53","1.51","1.76","1.55","1.59","1.67","1.55","1.55","1.64","1.74","2.02","2.17","2.41","2.07","2.32","2.52","2.16","2.06","1.52","1.20","1.19","1.22","1.19","1.32","1.23","1.31","1.44","1.28","1.79","1.40","1.06","1.20","1.04","1.15","2.25","1.56","1.02"],["1.38","1.41","1.64","1.41","1.40","1.47","1.32","1.36","1.41","1.52","1.79","1.93","2.22","1.87","2.15","2.29","2.16","2.06","1.52","1.20","1.19","1.22","1.19","1.32","1.23","1.31","1.44","1.28","1.79","1.40","1.06","1.20","1.04","1.15","2.25","1.56","0.83"],["1.04","1.09","1.00","0.96","0.85","0.80","0.73","0.73","0.75","0.82","0.89","0.93","0.96","1.04","1.06","1.00","0.72","0.72","0.75","0.71","0.66","0.68","0.66","0.66","0.62","0.60","0.63","0.76","0.52","0.52","0.81","0.52","0.62","0.59","0.44","0.56","1.48"],["44.01%","44.25%","42.48%","42.24%","40.28%","39.23%","37.79%","37.67%","37.86%","40.26%","40.53%","40.81%","40.79%","42.63%","41.68%","40.48%","37.10%","37.35%","38.61%","38.59%","35.90%","36.17%","35.54%","35.60%","34.04%","33.31%","33.95%","38.66%","29.90%","31.08%","40.25%","31.90%","34.65%","34.83%","27.92%","33.82%","53.10%"]],"year":[[2022,2021,2020,2019,2018,2017,2016,2015,2014,2013,2012,2011,2023],["8.90\u4ebf","5.62\u4ebf","1.67\u4ebf","8707.13\u4e07","2.94\u4ebf","3.59\u4ebf","1.98\u4ebf","8750.41\u4e07","6808.93\u4e07","7163.13\u4e07","1.30\u4ebf","2.95\u4ebf","4.29\u4ebf"],["51.37%","502.04%","34.51%","-112.83%","-29.81%","233.20%","228.66%","163.43%","26.16%","-7.32%","-11.83%","74.58%","-8.47%"],["8.27\u4ebf","5.60\u4ebf","5363.38\u4e07","-294.55\u4e07","1.80\u4ebf","2.95\u4ebf","1.70\u4ebf","7211.03\u4e07","4906.98\u4e07","6479.08\u4e07","1.38\u4ebf","3.52\u4ebf","4.11\u4ebf"],["36.01%","944.61%","0.85%","-561.48%","98.69%","225.30%","316.93%","138.23%","585.76%","-38.15%","-9.11%","79.77%","-4.59%"],["69.49\u4ebf","54.59\u4ebf","41.66\u4ebf","43.63\u4ebf","42.56\u4ebf","36.60\u4ebf","25.96\u4ebf","21.96\u4ebf","21.47\u4ebf","19.72\u4ebf","18.52\u4ebf","16.97\u4ebf","69.16\u4ebf"],["22.75%","36.83%","-0.71%","9.86%","22.05%","34.03%","26.68%","4.16%","18.12%","5.00%","8.50%","43.28%","38.57%"],["0.9100","0.7700","0.3400","0.2000","0.3700","0.6800","0.4100","0.2400","0.2500","0.3100","0.5000","0.7500","0.5200"],["6.19","5.85","4.96","5.45","4.69","4.30","3.95","5.09","4.12","4.69","5.07","4.20","5.25"],["2.14","2.43","2.04","2.51","1.83","1.64","1.50","2.61","1.65","1.91","2.55","1.68","2.30"],["2.76","2.15","1.72","1.70","1.62","1.49","1.27","1.45","1.58","1.73","1.34","1.34","1.93"],["1.01","0.90","0.53","0.69","0.94","0.56","0.60","0.48","0.13","0.46","0.16","0.64","0.15"],["15.89%","13.14%","7.03%","1.77%","5.91%","12.32%","11.23%","7.40%","6.64%","7.84%","10.79%","13.42%","12.60%"],["29.41%","29.61%","22.56%","26.21%","29.43%","29.28%","28.06%","23.53%","22.81%","24.52%","26.32%","29.60%","25.41%"],["21.02%","16.76%","5.90%","-4.58%","9.38%","18.06%","15.16%","8.84%","8.15%","9.81%","11.86%","24.83%","15.13%"],["18.55%","15.12%","5.52%","-13.49%","4.56%","14.82%","13.45%","6.13%","6.49%","9.52%","9.98%","18.69%","13.41%"],["108.23","101.31","121.57","128.84","127.09","127.84","137.53","127.87","116.11","118.53","117.38","104.16","119.38"],["5.89","6.63","7.59","9.85","12.24","10.72","9.90","6.45","7.12","7.51","7.18","6.81","5.05"],["68.30","61.93","60.19","62.88","60.74","58.01","71.75","76.04","71.56","71.90","76.97","73.64","72.55"],["39.93","39.38","61.38","65.96","66.35","69.84","65.77","59.24","44.55","46.63","40.42","30.52","46.83"],["1.96","1.99","2.57","2.72","1.62","1.72","1.81","1.32","1.27","1.37","2.80","1.96","1.35"],["1.55","1.55","2.17","2.31","1.15","1.29","1.28","0.97","0.86","0.96","2.06","1.42","1.02"],["1.41","1.36","1.93","2.09","1.15","1.29","1.28","0.97","0.86","0.96","2.06","1.42","0.83"],["0.96","0.73","0.93","1.00","0.77","0.74","0.76","0.80","0.95","0.90","0.67","0.72","1.48"],["42.24%","37.67%","40.81%","41.42%","40.39%","38.23%","38.66%","40.68%","43.39%","42.91%","34.62%","38.09%","53.10%"]]}

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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
资产总计(元) 50.14亿 30.59亿 63.92% 金鄂博氟化工、金石新材料、江西金岭项目投入形成资产
营业收入(元) 18.96亿 10.50亿 80.54% 金鄂博氟化工、江西金岭投产实现销售,以及金鄂博氟化工销售包钢金石萤石粉
固定资产合计(元) 17.09亿 7.99亿 113.80% 金鄂博氟化工项目、锂云母细泥提质增值选矿厂建设项目投产转固
营业成本(元) 12.40亿 5.84亿 112.53% 金鄂博氟化工、江西金岭投产实现销售,以及金鄂博氟化工销售包钢金石产萤石粉,相应结转销售成本
长期借款(元) 10.44亿 5.49亿 89.95% 金鄂博氟化工、金石新材料固定资产贷款增加
筹资活动产生的现金流量净额(元) 9.50亿 5.05亿 88.28% 银行借款增加,以及子公司金鄂博氟化工、江西金岭、上海金石兰吸收少数股东投资增加
应付账款(元) 8.00亿 2.59亿 208.98% 应付工程设备款货款增加
短期借款(元) 5.81亿 4.04亿 43.80% 增加短期银行贷款
应收款项融资(元) 4.57亿 1.70亿 168.74% 母公司及金鄂博氟化工销售所取得的银行承兑汇票未到期
存货(元) 4.44亿 1.23亿 261.19% 金鄂博原材料、江西金岭锂云母精矿库存增加
应收账款(元) 2.84亿 1.67亿 70.42% 金鄂博氟化工开始销售,未到账期应收账款增加
一年内到期的非流动负债(元) 2.53亿 2394.00万 956.20% 一年内到期的长期银行借款增加
长期股权投资(元) 1.89亿 8869.22万 113.44% 本期新增对包钢金石股权投资及权益法确认投资损益
其他流动资产(元) 1.77亿 4886.02万 261.85% 待抵扣的增值税进项税增加
管理费用(元) 1.16亿 9943.48万 17.14% 新业务增长、人员增加导致相应的费用增加,以及折旧摊销增加
研发费用(元) 4852.96万 3392.28万 43.06% 湖南金石智造、金石新材料、金石新锂盐研发投入
应付职工薪酬(元) 3551.28万 2063.21万 72.12% 公司规模扩大、人员增加
财务费用(元) 3495.88万 3121.19万 12.00% 银行借款增加,相应利息支出增加
其他非流动资产(元) 3461.76万 1163.60万 197.50% 预付工程设备款等非流动资产购置款增加
应付票据(元) 2366.95万 4244.72万 44.24% 开立银行承兑汇票减少
预付款项(元) 2004.63万 1232.63万 62.63% 金鄂博氟化工预付货款增加
递延所得税资产(元) 1550.46万 649.71万 138.64% 资产减值准备、内部交易未实现利润和未弥补亏损所产生的未来可抵扣暂时性差异增加
其他应付款合计(元) 893.70万 2531.11万 64.69% 限制性股票回购义务减少
销售费用(元) 804.36万 585.88万 37.29% 金鄂博氟化工及江西金岭项目开始销售,相应的销售人员开支增加
经营活动产生的现金流量净额(元) 788.78万 3.15亿 97.50% ①根据合作各方协议,包头“选化一体”项目的经营模式为,包钢金石所生产的萤石精粉统一销售给金鄂博氟化工,供其自用或对外销售,报告期末,两公司库存萤石精粉共31.29万吨,按制造成本计,沉淀资金约2.83亿;②金鄂博于2023年下半年逐步开始试生产,向包钢金石等采购原材料流动资金支出较多,并且金鄂博销售货款回笼与经营活动现金支出存在时间差,销售回款中有1.18亿系银行承兑汇票尚未到期,故金鄂博本期经营活动产生的现金流量净额为-2.02亿元;③母公司期末未到期的银行承兑汇票比年初增加1.67亿元。2024年,随着金鄂博氟化工产能释放,新增无水氟化氢及萤石精粉将对外销售,将有效降低库存,相关货款回笼将大大改善经营性现金流。2024年一季度的经营性现金流已有较大改善
使用权资产(元) 432.43万 784.83万 44.90% 租赁资产本期计提折旧,使用权资产净值减少
其他应收款合计(元) 341.03万 509.41万 33.05% 江西金岭土地申购保证金转土地使用权出让金
租赁负债(元) 78.47万 364.60万 78.48% 支付租赁负债
其他流动负债(元) 46.79万 35.42万 32.12% 待转销项税额增加
投资活动产生的现金流量净额(元) -10.33亿 -8.23亿 25.62% 金鄂博氟化工、金石新材料、江西金岭等项目建设支出增加

资产负债构成

科目 金额
固定资产 17.09亿元
流动资产 16.16亿元
无形资产 5.73亿元
长期投资 1.89亿元
其它 9.26亿元
资产总计 50.14亿元
科目 金额
流动负债 17.97亿元
长期借款 10.44亿元
其它 5824.86万元
负债总计 28.99亿元

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