换肤

东微半导

i问董秘
企业号

688261

财务诊断

报告期:二季报

财务状况明显改善

相对同行业负债资产占比维持稳定,但企业成长面临较大波动。[查看具体诊断]

  •  个股本期
  •  去年同期

据东微半导二季报分析:

  盈利能力有所加强,企业经营效益加倍提高

  成长能力有所削弱,企业成长面临较大波动

  偿债能力有所加强,偿还流动负债能力很强

  运营能力有所削弱,产品市场竞争力减弱

  现金流能力有所加强,可持续经营能力加倍增强

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"14.50","14.44","14.35","14.50","14.82","15.93","15.90","15.79","15.15","17.43","17.18","15.59","14.82","16.80","12.59","8.44","7.78","7.89","7.06","7.37","6.34","4.84"],["10.24","11.00","10.95","10.91","10.82","10.83","10.82","10.71","11.05","11.66","11.65","11.66","11.17","13.02","13.00","12.17","11.28","13.02","9.30","5.11","4.96","5.04","4.40","4.34","3.45","2.18"],["2.61","2.48","2.33","2.76","2.60","2.55","2.48","2.72","2.70","3.13","3.03","2.92","2.73","3.14","2.89","2.85","2.38","2.55","2.07","2.20","1.69","2.20","1.50","1.89","1.68","1.49"],["0.36","-0.03","0.28","0.23","0.27","0.14","0.18","0.14","0.39","-0.0100","0.35","0.21","0.29","0.02","0.21","0.18","0.25","0.21","0.47","0.21","0.20","0.09","0.32","0.40","0.50","0.68"],["8.89%","4.06%","-39.82%","5.15%","15.06%","0.06%","-11.50%","3.58%","6.25%","1.72%","6.04%","6.65%","14.11%","14.49%","15.58%","22.68%","23.56%","22.24%","19.96%","23.50%","19.59%","17.15%","11.04%","16.36%","15.90%","7.35%"],["31.14%","30.97%","28.26%","31.73%","31.41%","27.29%","26.29%","30.08%","29.91%","29.53%","32.11%","30.50%","31.15%","33.02%","33.15%","37.69%","39.13%","39.41%","37.35%","39.68%","35.45%","34.22%","27.12%","30.82%","30.85%","28.11%"],["1.88%","1.06%","-1.39%","1.13%","1.36%","0.66%","-0.48%","0.92%","1.13%","0.58%","0.99%","0.94%","1.66%","1.45%","0.77%","2.51%","2.99%","2.52%","1.56%","5.23%","3.69%","3.05%","3.05%","3.04%","-1.75%","1.95%"],["1.71%","1.03%","-1.80%","1.09%","1.36%","0.64%","-0.79%","0.87%","1.12%","0.57%","1.00%","0.72%","1.58%","1.43%","0.86%","1.80%","2.70%","2.16%","-1.71%","3.79%","3.77%","3.25%","1.92%","2.00%","-7.39%","1.88%"],["295.35","310.84","269.08","309.18","311.12","394.17","312.55","345.74","349.99","400.19","330.43","354.43","342.98","374.61","259.73","260.03","253.52","251.34","207.88","189.54","210.16","271.96","237.57","287.41","236.18","169.80"],["0.77","0.63","0.82","0.63","0.78","0.63","0.80","0.65","0.72","0.57","0.70","0.57","0.64","0.60","0.76","0.72","0.93","0.88","1.07","1.07","1.27","1.12","1.21","1.09","1.49","1.76"],["187.21","197.19","166.35","197.76","199.12","247.82","201.41","225.88","228.34","267.17","219.36","233.96","223.19","249.47","170.75","168.29","166.22","157.40","129.66","112.43","124.72","154.66","136.82","161.94","122.41","87.39"],["108.14","113.64","102.72","111.42","112.00","146.34","111.14","119.87","121.65","133.03","111.07","120.47","119.78","125.14","88.98","91.75","87.29","93.94","78.22","77.11","85.45","117.29","100.74","125.47","113.77","82.41"],["5.76","7.38","7.18","7.39","7.80","9.25","9.09","9.80","10.36","11.44","9.88","9.98","12.53","12.78","10.52","10.63","9.91","11.79","8.12","5.54","5.77","5.74","5.74","4.80","3.31","2.68"],["4.84","6.22","6.20","6.36","6.80","8.07","7.72","8.54","8.46","8.71","7.90","7.28","9.20","9.21","8.01","7.97","8.15","10.22","7.22","4.54","4.76","4.92","4.59","3.99","2.69","2.09"],["4.69","6.03","6.04","6.20","6.59","7.84","7.52","8.34","8.29","8.53","7.73","7.14","9.06","9.07","7.87","7.88","8.04","10.10","7.07","4.31","4.50","4.38","4.30","3.59","2.53","2.06"],["0.45","0.39","0.38","0.37","0.40","0.39","0.41","0.40","0.39","0.38","0.38","0.39","0.38","0.38","0.38","0.37","0.35","0.35","0.36","0.37","0.42","0.42","0.43","0.41","0.59","1.01"],["25.54%","23.13%","23.08%","22.55%","23.57%","23.04%","23.38%","23.24%","22.63%","22.32%","21.82%","22.01%","22.38%","22.15%","22.42%","22.65%","21.89%","20.50%","22.77%","23.74%","25.46%","25.86%","26.14%","25.60%","31.81%","37.26%"]],"year":[[2025,2024,2023,2022,2021,2020,2019,2018],["-3.54\u4ebf","-3163.16\u4e07","2.68\u4ebf","3.35\u4ebf","3.68\u4ebf","2.28\u4ebf","9517.18\u4e07","6984.27\u4e07"],["200.52%","-67.53%","-31.25%","9.03%","191.35%","77.87%","18.67%","51.00%"],["8326.30\u4e07","-8386.12\u4e07","2.27\u4ebf","3.04\u4ebf","3.18\u4ebf","1.96\u4ebf","8613.25\u4e07","6255.23\u4e07"],["112.81%","-381.59%","-59.01%","1.08%","378.61%","106.01%","-617.99%","62.02%"],["34.50\u4ebf","57.00\u4ebf","48.75\u4ebf","46.46\u4ebf","41.68\u4ebf","37.12\u4ebf","29.96\u4ebf","16.87\u4ebf"],["24.38%","14.60%","-3.01%","12.83%","51.77%","34.52%","14.94%","21.64%"],["0.0800","0.0900","0.7200","1.2700","1.2800","0.7100","0.2500","0.4500"],["14.40","14.35","15.90","17.18","12.59","6.62","5.62","4.47"],["10.95","10.82","11.65","13.00","9.30","4.32","3.62","2.30"],["2.33","2.48","3.03","2.89","2.07","1.16","0.85","1.00"],["0.92","0.69","0.87","0.79","0.95","0.70","0.57","0.73"],["4.81%","0.12%","11.36%","20.88%","20.90%","12.04%","-3.19%","11.63%"],["30.07%","29.22%","32.19%","37.61%","37.89%","32.60%","29.38%","32.12%"],["1.76%","2.14%","5.05%","9.42%","16.92%","11.14%","6.39%","13.09%"],["1.29%","1.78%","4.73%","7.88%","11.71%","9.66%","4.18%","13.28%"],["269.08","312.55","330.43","259.73","207.88","240.71","240.28","228.10"],["2.86","2.75","2.51","3.05","3.97","3.82","3.80","3.94"],["166.35","201.41","219.36","170.75","129.66","139.34","137.61","134.55"],["102.72","111.14","111.07","88.98","78.22","101.38","102.67","93.56"],["7.18","9.09","9.88","10.52","8.12","5.54","4.30","3.64"],["6.20","7.72","7.90","8.01","7.22","4.49","2.98","2.37"],["6.04","7.52","7.73","7.87","7.07","4.25","2.86","2.36"],["0.38","0.41","0.38","0.38","0.36","0.42","0.59","0.76"],["23.08%","23.38%","21.82%","22.42%","22.77%","26.19%","32.58%","34.53%"]]}

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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
交易性金融资产(元) 8.60亿 2.50亿 244.06% 报告期末,公司利用暂时闲置资金进行现金管理购买理财产品增加
货币资金(元) 5.61亿 16.00亿 64.91% 报告期末,公司利用暂时闲置资金进行现金管理购买理财产品增加
商誉(元) 3.32亿 1003.24万 3213.96% 报告期内,公司完成对深圳慧能泰半导体科技有限公司的控制权收购,对应商誉增加
应收账款(元) 2.54亿 1.55亿 63.75% 报告期内,公司经营规模有所扩大,应收客户货款相应增加
其他应付款合计(元) 9948.87万 1083.00万 818.64% 报告期内,公司应付股利及对深圳慧能泰半导体科技有限公司的控制权完成收购后应付股权收购款增加
其他非流动金融资产(元) 9325.48万 2677.02万 248.35% 报告期内,公司所投基金对外投资的标的上市后带来公司公允价值变动收益增加
公允价值变动收益(元) 6770.40万 144.31万 4591.65% 报告期内,公司所投基金对外投资的标的在2026年二季度上市后带来公司公允价值变动收益增加
预付款项(元) 5741.50万 3598.61万 59.55% 报告期内,公司经营规模有所扩大,采购原材料支付的预付款增加
研发费用(元) 5565.28万 4223.04万 31.78% 报告期内,公司持续加强研发投入特别是先进工艺产品研发,相应的材料、职工薪酬、检测测试费等投入均持续增加,同时2025年下半年公司实施了限制性股票激励计划,相应的股份支付有所增加
其他非流动资产(元) 5536.42万 82.92万 6576.73% 报告期内,公司新增购置的机械设备期末预付款及公司新研发生产总部基地建设项目预付款增加
无形资产(元) 5425.69万 342.68万 1483.33% 报告期内,公司新增购买土地使用权以及公司完成对深圳慧能泰半导体科技有限公司的控制权收购,非同一控制下企业合并专利等评估增值
投资收益(元) 4583.70万 1121.49万 308.72% 报告期内,公司为了优化资产结构及资源配置,提高资产运营效率,转让参股公司部分股权而带来投资收益的增加
应收款项融资(元) 3244.76万 2002.26万 62.05% 报告期内,公司经营规模有所扩大,收到客户支付信用等级较高的银行承兑汇票增加
管理费用(元) 3230.43万 2291.73万 40.96% 公司经营规模扩大,为提升治理水平和管理能力,适度增加了管理人员,致人员薪资费用等增加,同时2025年下半年公司实施了限制性股票激励计划,相应的股份支付有所增加
递延所得税资产(元) 2331.66万 1428.26万 63.25% 报告期末,公司可抵扣亏损金额增加
销售费用(元) 2009.80万 1173.34万 71.29% 公司经营规模扩大,销售人员增加,致人员薪资费用等增加,同时2025年下半年公司实施了限制性股票激励计划,相应的股份支付有所增加
递延所得税负债(元) 1505.74万 351.46万 328.43% 报告期内,公司所投基金对外投资的标的在2026年二季度上市后带来公司公允价值变动收益增加,致使公允价值变动的暂时性差异增加
所得税费用(元) 736.61万 75.03万 881.73% 报告期内,公司整体经营规模有所上升,同时,转让参股公司部分股权带来投资收益增加及所投基金带来公司公允价值变动收益增加,经营利润较上年同期大幅增长,因而企业所得税随之增加
使用权资产(元) 728.63万 500.39万 45.61% 报告期内,公司完成对深圳慧能泰半导体科技有限公司的控制权收购并纳入公司合并报表范围,慧能泰原使用权资产纳入合并数据
应收票据(元) 571.47万 4842.25万 88.20% 报告期内,公司收到客户支付的商业承兑汇票减少
其他流动负债(元) 432.84万 752.70万 42.50% 报告期内,公司期末未终止确认的已背书未到期银行承兑汇票减少
一年内到期的非流动负债(元) 350.99万 190.73万 84.03% 报告期内,公司完成对深圳慧能泰半导体科技有限公司的控制权收购并纳入公司合并报表范围,慧能泰原一年内到期的租赁负债纳入合并数据
应交税费(元) 182.29万 51.16万 256.33% 报告期末,公司计提的增值税、印花税有所增加
合同负债(元) 156.37万 52.26万 199.20% 报告期末,公司收到客户的预收货款增加
营业税金及附加(元) 135.60万 35.30万 284.10% 报告期内,公司经营规模较上年同期有所提升以及因公司经营管理需要,于2025年下半年购入现有办公场所产权,致公司印花税和房产税、土地使用税增加
其他应收款合计(元) 101.55万 24.47万 315.00% 报告期内,公司完成对深圳慧能泰半导体科技有限公司的控制权收购并纳入公司合并报表范围,慧能泰原有租赁办公场所押金纳入合并数据
财务费用(元) 25.43万 -334.24万 107.61% 报告期内,受银行存款利率持续下调影响,公司调整理财产品结构
资产处置收益(元) 6.83万 9.87万 30.84% 报告期内,公司为了优化资产结构,提高资产运营效率,处置相关资产获得的收益较上年同期减少
在建工程合计(元) 6.19万 118.41万 94.77% 报告期内,公司上年度新增购买的机器设备已完成验收转为固定资产
营业外收入(元) 2.85万 11.89万 76.07% 报告期内,公司获得的赔偿收入较上年同期减少
营业外支出(元) 1.01万 9.66万 89.56% 报告期内,公司对外赔款支出有所减少
资产减值损失(元) -2159.91万 -1618.84万 33.42% 报告期内,公司经营规模较上年同期有所扩大,备货量也随之加大,相应计提的存货跌价损失较上年同期有所增加
筹资活动产生的现金流量净额(元) -3405.78万 2503.71万 236.03% 报告期内,偿还银行短期贷款有所增加

资产负债构成

科目 金额
流动资产 24.66亿元
固定资产 1.64亿元
长期投资 1.30亿元
无形资产 5425.69万元
其它 5.57亿元
资产总计 33.72亿元
科目 金额
流动负债 2.42亿元
其它 4603.13万元
负债总计 2.88亿元

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

非流动负债

财务费用