换肤

财务诊断

报告期:一季报

财务状况有所下降

相对同行业主营获利能力保持稳定,但公司资金流转压力成倍增加。[查看具体诊断]

  •  个股本期
  •  去年同期

据药康生物一季报分析:

  盈利能力维持稳定,总资产收益能力略有下降

  成长能力维持稳定,净利增速开始收缩,成长潜力需加强

  偿债能力维持稳定,财务杠杆风险加大

  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,可持续经营能力转向恶化

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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
  • 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

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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) 6.22亿 5.17亿 20.45% 公司业务持续快速发展,其中商品化小鼠模型销售业务和功能药效业务收入分别同比增长13.62%和36.09%
货币资金(元) 5.60亿 4.22亿 32.83% 购买理财产品赎回
固定资产合计(元) 4.87亿 1.94亿 150.77% 在建工程转固
应收账款(元) 2.69亿 1.85亿 45.45% 报告期收入增长,应收账款相应增长
营业成本(元) 2.02亿 1.48亿 36.33% 主营业务增长引起的人员薪酬及材料、制造费用相应增长
管理费用(元) 1.17亿 9842.56万 19.27% 随着公司业务规模扩大,人员数量、人员薪酬相应增长以及生物资产后续支出增加
其他非流动资产(元) 1.10亿 2.58亿 57.55% 将于一年内到期的银行大额存单从其他非流动资产重分类到一年内到期的非流动资产
合同负债(元) 1.08亿 8915.33万 21.61% 业务规模增长,预收款增加
应付账款(元) 1.02亿 5078.68万 100.56% 应付工程设备款增加
研发费用(元) 9659.67万 8292.84万 16.48% 公司持续推进“野化鼠”、“无菌鼠及悉生鼠”、“药筛鼠”、“斑点鼠”等多个大型研发项目,材料费等费用增长,此外研发团队规模扩大,引进高水平研发人员,研发人员薪酬同比增长
在建工程合计(元) 8960.34万 1.72亿 47.80% 本期广东药康生命科学研发生产项目、创新模型及药物发现筛选技术平台项目建设工程、上海基于多维度人源化鼠的新一代药物评价技术平台项目建设转固
短期借款(元) 7615.70万 1220.62万 523.92% 短期借款增加
使用权资产(元) 4261.79万 551.29万 673.06% 本期新增适用新租赁准则的房产设备
筹资活动产生的现金流量净额(元) 3929.08万 10.14亿 96.13% 上期公司完成首次公开发行,收到募集资金
长期待摊费用(元) 3668.23万 1929.24万 90.14% 本期新增经营租赁固定资产改良支出
租赁负债(元) 3607.09万 304.67万 1083.92% 本期新增适用新租赁准则的房产设备
递延所得税资产(元) 3185.24万 1704.64万 86.86% 本期计提资产减值准备和新增可抵扣亏损
应交税费(元) 1666.36万 675.51万 146.68% 应付企业所得税增加
一年内到期的非流动负债(元) 939.57万 261.16万 259.77% 将一年内到期的租赁负债重分类到一年内到期的非流动负债
其他应收款合计(元) 609.09万 363.13万 67.73% 租赁设施押金增加
生产性生物资产(元) 597.60万 388.29万 53.91% 公司生产规模增加
预付款项(元) 391.61万 278.93万 40.40% 报告期业务规模增长,相应采购业务量增加,预付的货款增加
投资活动产生的现金流量净额(元) -1860.98万 -9.95亿 98.13% 上期公开发行股票募集资金后进行现金管理

资产负债构成

科目 金额
流动资产 16.48亿元
长期投资 6926.15万元
无形资产 4782.69万元
其它 7.94亿元
资产总计 25.59亿元
科目 金额
流动负债 3.41亿元
其它 8743.06万元
负债总计 4.28亿元

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