换肤

财务诊断

报告期:一季报

财务状况有所下降

相对同行业公司规模加速扩张,但可持续经营能力转向恶化。[查看具体诊断]

  •  个股本期
  •  去年同期

据华锐精密一季报分析:

  盈利能力有所削弱,企业经营效益大幅下降

  成长能力维持稳定,公司规模加速扩张

  偿债能力有所削弱,即时支付现金能力大幅下滑

  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,现金运营指数低,出现收益质量下降

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财务指标

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  • 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
固定资产合计(元) 10.20亿 5.22亿 95.42% 在建工程完工结转
营业收入(元) 7.94亿 6.02亿 32.02% 公司持续加大研发投入、进行工艺优化及产品升级迭代,加强内部管理,积极开拓海内外市场,推动新增产能落地,产品的供应能力与服务能力不断增强,产销量同比提升,各项业务平稳增长
营业成本(元) 4.33亿 3.08亿 40.74% 随收入增长
应收账款(元) 3.42亿 1.50亿 127.30% 报告期内营业收入增长,业务规模扩大,应收账款相应增加,同时受宏观经济的影响,行业下游资金链紧张,应收账款回款有所放缓
存货(元) 3.08亿 1.48亿 108.05% 公司销售规模的扩大以及产品品类的扩张,公司主要产品库存量有所上升
应收票据(元) 1.45亿 8044.98万 79.63% 已背书转让未终止确认的应收票据增加
其他流动负债(元) 1.18亿 6455.08万 82.46% 已背书转让未终止确认的应收票据增加
递延所得税负债(元) 8592.75万 5168.18万 66.26% 应纳税暂时性差异增加
货币资金(元) 8069.59万 2.14亿 62.22% 公司募集资金按计划使用,固定资产持续投入
在建工程合计(元) 7076.61万 3.45亿 79.46% 在建工程完工结转
交易性金融资产(元) 7053.51万 2.30亿 69.38% 报告期末持有的理财产品减少
股本(元) 6184.94万 4400.80万 40.54% 报告期内公司实施资本公积金转增股本
研发费用(元) 6087.08万 4155.66万 46.48% 公司持续加大研发投入,研发人员规模扩大、薪酬及直接材料支出增加,实施股权激励股份支付费用及折旧摊销费用增加
管理费用(元) 4109.34万 3455.68万 18.92% 公司实施股权激励股份支付费用增加、业务招待费及安全生产费增加
销售费用(元) 3743.06万 1831.37万 104.39% 公司销售人员薪酬增加、实施股权激励股份支付费用增加、差旅费及展览费和市场推广费增加
盈余公积(元) 3092.47万 2200.40万 40.54% 本期计提法定盈余公积
财务费用(元) 2851.99万 1278.90万 123.00% 公司可转债利息支出增加
递延所得税资产(元) 2809.10万 1830.45万 53.47% 可抵扣暂时性差异增加
长期借款(元) 2466.00万 1680.00万 46.79% 新增银行长期借款
一年内到期的非流动负债(元) 1586.71万 829.53万 91.28% 公司一年内到期的长期借款增加
其他流动资产(元) 1308.96万 2675.91万 51.08% 预缴及待抵扣税费减少
长期待摊费用(元) 560.93万 363.93万 54.13% 租赁厂房装修工程支出增加
预付款项(元) 369.33万 622.34万 40.66% 前期预付款在本报告期结转
经营活动产生的现金流量净额(元) 251.59万 1.45亿 98.27% 一方面随着研发驱动带来公司产品品类的拓展,公司采购备货支出上升,另一方面受宏观经济的影响,行业下游资金链紧张,应收账款回款有所放缓
应收款项融资(元) 85.74万 149.96万 42.83% 报告期末持有的信用等级较高的银行承兑汇票期末余额减少
应交税费(元) 25.35万 37.34万 32.11% 应交附加税及印花税减少
筹资活动产生的现金流量净额(元) -3793.04万 4.36亿 108.71% 公司取得借款收到的现金减少
投资活动产生的现金流量净额(元) -9748.56万 -5.01亿 80.56% 公司购建固定资产及投资支付的现金减少

资产负债构成

科目 金额
流动资产 10.32亿元
无形资产 2447.73万元
其它 13.10亿元
资产总计 23.66亿元
科目 金额
流动负债 5.51亿元
长期借款 5641.00万元
其它 4.79亿元
负债总计 10.86亿元

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