换肤

ST帕瓦

i问董秘
企业号

688184

财务诊断

报告期:二季报

财务状况明显改善

相对同行业资金使用效率有所提高,但主营获利能力明显改善。[查看具体诊断]

  •  个股本期
  •  去年同期

据ST帕瓦二季报分析:

  盈利能力明显改善,企业经营效益扭亏为盈

  成长能力有所加强,营业收入由亏转盈

  偿债能力有所加强,流动负债的及时偿还可以保证

  运营能力有所加强,存货变现能力有所加强

  现金流能力明显改善,资金利用效率低下的现状被扭转

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65","11.57","11.64","11.66","11.98","12.05","12.55","12.36","12.60","12.56","15.02","14.84","14.40","10.08","10.21","9.11","8.12","7.21","6.93","6.65","6.22","6.17","5.74"],["8.35","8.45","8.45","8.35","8.06","8.00","8.10","8.05","8.07","8.24","8.09","7.99","7.97","9.48","9.31","9.32","5.27","4.87","5.06","4.68","4.06","4.04","3.89","3.31","3.09","2.68"],["2.86","2.67","2.24","2.29","2.47","2.62","2.56","2.90","2.96","3.26","3.16","3.47","3.41","4.37","4.32","4.14","3.75","3.69","2.82","2.28","1.97","1.84","1.56","1.81","1.84","1.84"],["-0.25","-0.71","0.09","0.08","0.27","-0.39","0.21","0.24","0.29","-0.16","0.74","0.69","0.69","-0.85","-0.45","-0.74","-0.05","-0.59","0.04","-0.04","0.06","-0.10","0.25","0.10","0.21","0.26"],["7.67%","7.86%","-1.45%","0.74%","13.38%","-2.73%","-25.00%","-5.48%","-0.37%","-2.62%","-16.73%","3.88%","3.36%","4.05%","4.04%","7.81%","12.79%","16.17%","11.72%","14.77%","14.47%","11.78%","-3.63%","6.99%","-61.44%","-10.04%"],["18.33%","19.45%","15.30%","11.89%","11.35%","13.56%","7.27%","9.12%","13.70%","12.40%","9.50%","16.31%","12.92%","16.26%","17.63%","20.42%","24.20%","28.48%","26.83%","26.33%","26.80%","25.26%","19.72%","21.77%","21.55%","24.72%"],["2.25%","2.62%","8.71%","-0.85%","0.86%","-0.27%","-5.63%","-0.88%","-0.61%","-0.04%","-5.21%","0.20%","0.22%","0.57%","-0.16%","4.22%","5.63%","7.97%","4.75%","4.74%","4.68%","3.24%","-1.13%","1.79%","-0.19%","2.15%"],["1.78%","2.40%","-5.95%","10.09%","0.25%","-0.34%","-11.83%","-1.64%","-0.67%","-0.22%","-5.64%","-0.42%","0.06%","0.40%","-3.88%","0.87%","4.22%","7.59%","3.35%","3.48%","4.28%","3.24%","-2.65%","1.61%","-0.65%","1.60%"],["189.30","202.02","200.27","210.46","221.33","308.40","232.65","239.45","245.87","270.02","206.59","219.55","219.63","227.60","167.18","174.48","177.97","189.48","172.44","181.13","177.76","201.99","249.59","291.14","238.49","229.17"],["1.33","1.23","1.40","1.29","1.26","1.10","1.32","1.23","1.16","1.07","1.37","1.23","1.10","1.09","1.35","1.62","1.22","1.21","1.17","1.11","1.32","1.18","1.14","0.98","1.14","1.29"],["98.77","106.62","99.21","106.22","115.59","195.19","118.52","123.60","129.84","139.07","111.68","120.66","123.28","130.87","93.65","98.78","104.48","111.15","92.30","100.40","94.97","109.95","134.37","160.44","133.07","127.06"],["90.52","95.40","101.06","104.23","105.75","113.21","114.12","115.86","116.03","130.96","94.92","98.90","96.35","96.73","73.52","75.70","73.49","78.33","80.14","80.73","82.79","92.05","115.22","130.70","105.42","102.11"],["1.66","1.70","1.67","1.76","1.89","1.91","1.96","2.05","2.07","2.16","1.98","2.06","2.22","2.26","2.14","2.76","1.84","1.87","1.82","2.11","2.12","2.30","2.22","2.43","2.35","1.96"],["1.16","1.19","1.20","1.28","1.40","1.39","1.44","1.50","1.52","1.63","1.50","1.53","1.65","1.69","1.62","2.19","1.32","1.34","1.34","1.54","1.59","1.58","1.67","1.61","1.77","1.34"],["1.07","1.07","1.10","1.17","1.29","1.26","1.35","1.37","1.39","1.44","1.36","1.37","1.47","1.45","1.48","2.04","1.17","1.17","1.18","1.41","1.39","1.46","1.52","1.47","1.63","1.33"],["3.05","2.89","3.34","2.34","1.58","2.46","2.49","1.64","1.54","1.46","1.43","1.66","1.48","1.54","1.61","1.35","1.37","1.36","1.18","1.05","1.01","0.98","0.86","0.90","0.93","0.91"],["54.55%","53.46%","53.14%","52.03%","50.14%","50.19%","49.22%","47.66%","47.30%","46.88%","46.99%","47.37%","46.64%","47.58%","49.16%","47.54%","49.96%","49.60%","47.15%","43.67%","42.80%","42.30%","39.52%","40.30%","40.69%","43.21%"]],"year":[[2025,2024,2023,2022,2021,2020,2019,2018],["2.65\u4ebf","2894.70\u4e07","3.32\u4ebf","11.56\u4ebf","6.76\u4ebf","1.43\u4ebf","9065.82\u4e07","1.15\u4ebf"],["239.06%","-144.26%","-305.30%","-15.77%","545.17%","29.11%","-66.10%","-89.36%"],["2.12\u4ebf","-1470.16\u4e07","2.60\u4ebf","10.74\u4ebf","5.86\u4ebf","9019.02\u4e07","8588.39\u4e07","5860.39\u4e07"],["29.23%","-201.07%","-234.26%","-431.77%","618.58%","-77.96%","-73.28%","-17.51%"],["90.39\u4ebf","73.42\u4ebf","95.97\u4ebf","114.64\u4ebf","57.99\u4ebf","26.71\u4ebf","25.95\u4ebf","24.94\u4ebf"],["23.68%","-17.49%","-16.47%","105.96%","177.14%","5.75%","10.74%","37.57%"],["0.0600","-0.3900","-0.0700","2.0400","1.5600","0.3300","0.4400","0.5300"],["11.33","11.32","12.20","14.60","9.15","6.79","6.14","5.45"],["8.10","7.83","7.93","9.12","5.07","4.21","3.24","2.74"],["2.19","2.47","3.15","4.27","2.85","1.40","2.06","1.85"],["0.07","0.58","1.24","-1.63","-0.02","0.53","0.59","0.42"],["-2.01%","-9.01%","0.05%","10.23%","13.84%","2.54%","-3.34%","6.85%"],["12.63%","10.81%","14.70%","22.53%","26.74%","22.70%","24.55%","25.02%"],["7.76%","-7.34%","-3.82%","17.54%","19.58%","5.59%","11.54%","12.67%"],["-2.37%","-14.13%","-5.19%","9.14%","15.77%","3.02%","1.68%","10.73%"],["209.11","230.78","204.87","165.94","170.52","240.71","218.89","201.59"],["4.95","4.77","4.78","5.66","5.41","4.20","4.44","4.78"],["108.95","116.83","110.96","93.10","90.63","127.93","119.59","111.21"],["100.17","113.95","93.91","72.84","79.88","112.78","99.30","92.39"],["1.72","1.92","1.97","2.12","1.82","2.34","2.34","1.91"],["1.21","1.42","1.50","1.61","1.34","1.77","1.74","1.34"],["1.12","1.32","1.36","1.47","1.18","1.59","1.53","1.34"],["3.20","2.44","1.41","1.58","1.17","0.83","0.85","1.28"],["51.94%","49.31%","46.82%","48.92%","46.87%","38.84%","38.70%","45.29%"]]}

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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
营业收入(元) 4.55亿 2.39亿 90.16% 公司持续优化产品订单结构,提高产品质量,产品订单及销量有一定增长,销售收入增加
营业成本(元) 4.21亿 2.79亿 50.82% 本期营业成本同比上升50.82%,随着销售规模扩大,原材料及生产成本相应增加,成本增幅低于收入增幅
存货(元) 1.88亿 1.23亿 52.67% 产销持续增长,生产备货规模相应提升
短期借款(元) 1.20亿 1.72亿 30.39% 主动优化融资结构,压降银行融资规模
货币资金(元) 1.17亿 6952.72万 68.84% 货款回笼加快,资金储备增加
应收账款(元) 8544.73万 1.48亿 42.25% 持续加大应收账款催收力度,回款情况改善
应收款项融资(元) 5885.15万 3245.37万 81.34% 销售订单增加,带动票据增加
应付票据(元) 4179.68万 2867.32万 45.77% 原材料采购量增加,应付票据规模上升
应收票据(元) 3514.08万 2226.55万 57.83% 销售订单增加,带动票据增加
投资活动产生的现金流量净额(元) 3341.55万 -2695.96万 223.95% 本期资本投入减少,同时收到资产处置款项
经营活动产生的现金流量净额(元) 3015.37万 -1.63亿 118.49% 本期销售收入增加,应收账款管控加强,货款回笼情况好转
研发费用(元) 1680.18万 1691.38万 0.66% 本期研发费用同比小幅下降0.66%,公司保持稳定研发投入,研发项目持续推进
管理费用(元) 1640.49万 4457.79万 63.20% 公司实施精细化管控,压缩非必要开支,且上期存在部分闲置固定资产的折旧转入管理费用中
财务费用(元) 157.78万 -217.75万 172.46% 本期利息支出增加、存款利息收入减少
预付款项(元) 101.66万 819.25万 87.59% 预付材料款项减少
销售费用(元) 67.96万 59.92万 13.41% 随着业务扩张,市场推广及人员相关投入有所增加
筹资活动产生的现金流量净额(元) -2432.87万 1.42亿 117.15% 本期偿还银行借款

资产负债构成

科目 金额
流动资产 7.86亿元
固定资产 5.18亿元
无形资产 9485.64万元
其它 1.01亿元
资产总计 15.00亿元
科目 金额
流动负债 3.63亿元
其它 3696.16万元
负债总计 4.00亿元

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 保留意见
2024 保留意见

杜邦分析结构图

非流动负债