换肤

华曙高科

i问董秘
企业号

688433

财务诊断

报告期:二季报

财务状况明显改善

相对同行业营业收入增速大幅提升,但销售回款能力同步大幅削弱。[查看具体诊断]

  •  个股本期
  •  去年同期

据华曙高科二季报分析:

  盈利能力维持稳定,主营获利能力保持稳定

  成长能力明显改善,营利增速步入上升通道

  偿债能力维持稳定,偿还流动负债具有较好保障

  运营能力有所加强,应收账款周转速度需加快

  现金流能力有所削弱,可持续经营能力转向恶化

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  • 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
货币资金(元) 4.84亿 7.89亿 38.74% 购买银行理财、购买土地使用权及备货
营业收入(元) 3.41亿 2.39亿 42.27% 公司3D打印设备销售增加,收入相应增加
营业成本(元) 1.97亿 1.36亿 44.67% 公司3D打印设备销售增加,成本相应增加
应付票据(元) 1.77亿 1.33亿 33.49% 本期提高了票据付款比例
交易性金融资产(元) 1.54亿 3500.00万 340.00% 购买银行理财
无形资产(元) 1.48亿 7419.01万 100.12% 购买土地使用权
递延所得税资产(元) 6996.95万 4108.26万 70.31% 授予股份支付计提递延所得税资产
研发费用(元) 6940.36万 5699.88万 21.76% 股份支付、职工薪酬增加
管理费用(元) 3814.70万 2503.33万 52.39% 股份支付、职工薪酬增加
销售费用(元) 3644.72万 2955.84万 23.31% 职工薪酬、股份支付增加
筹资活动产生的现金流量净额(元) 3092.53万 -2042.63万 251.40% 吸收投资款增加
应付职工薪酬(元) 1735.75万 2748.58万 36.85% 25年末计提了年终奖本期支付
长期应收款(元) 1568.65万 1137.41万 37.91% 分期收款销售商品款增加
使用权资产(元) 788.06万 142.26万 453.97% 新增租赁房产
预付款项(元) 691.57万 1241.67万 44.30% 前期预付货款本期到货,预付和应付对冲
应交税费(元) 585.88万 1859.77万 68.50% 企业所得税和增值税减少
应收票据(元) 580.25万 848.69万 31.63% 应收票据背书或到期
租赁负债(元) 562.81万 52.73万 967.23% 新增租赁房产
应收款项融资(元) 260.69万 1591.59万 83.62% 列入应收款项融资的银行承兑汇票减少
一年内到期的非流动负债(元) 232.93万 91.13万 155.59% 新增租赁房产
财务费用(元) -583.20万 -405.18万 43.94% 利息收入增加
经营活动产生的现金流量净额(元) -7902.48万 -2393.72万 230.13% 随着公司经营规模扩大,备货导致购买设备配件及薪酬、日常经营费用增加
投资活动产生的现金流量净额(元) -2.40亿 -1.31亿 83.45% 购买土地使用权及理财产品

资产负债构成

科目 金额
流动资产 17.24亿元
固定资产 8.27亿元
无形资产 1.48亿元
其它 2.37亿元
资产总计 29.37亿元
科目 金额
流动负债 6.33亿元
其它 1.32亿元
负债总计 7.65亿元

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

财务费用