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财务诊断

报告期:四季报

财务状况有所下降

相对同行业营业收入增速大幅提升,但应收账款周转速度需加快。[查看具体诊断]

  •  个股本期
  •  去年同期

据磁谷科技四季报分析:

  盈利能力维持稳定,主营获利能力有较大削弱

  成长能力维持稳定,主营业务盈利性下滑明显减缓

  偿债能力有所削弱,财务杠杆风险加大

  运营能力有所削弱,中长期融资能力得到较大提升

  现金流能力明显恶化,可持续经营能力转向恶化

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财务指标

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05","1.25","1.21","0.78"],["39.21%","39.20%","38.42%","37.20%","39.34%","39.64%","41.81%","39.67%","42.78%","40.22%","42.64%","37.82%","42.52%","42.22%","42.32%","37.51%"]],"year":[[2023,2022,2021,2020,2019,2018],["1.01\u4ebf","1.06\u4ebf","9215.66\u4e07","4897.95\u4e07","3198.23\u4e07","8748.20\u4e07"],["5.20%","-1.20%","-13.29%","-109.94%","-121.80%","-252.01%"],["8427.46\u4e07","8920.73\u4e07","6954.03\u4e07","2297.26\u4e07","1433.58\u4e07","6897.96\u4e07"],["-12.11%","-20.07%","-20.88%","-359.91%","-28.88%","-18.88%"],["16.63\u4ebf","16.99\u4ebf","16.85\u4ebf","13.47\u4ebf","11.93\u4ebf","11.10\u4ebf"],["4.26%","2.98%","30.42%","17.04%","12.46%","19.96%"],["0.4800","0.5500","0.6200","0.6100","0.4500","0.5100"],["7.04","6.79","5.90","4.90","4.94","4.37"],["4.49","3.68","2.99","2.17","2.04","1.80"],["1.61","1.80","1.66","1.50","1.70","1.45"],["0.55","0.53","0.23","0.66","0.97","0.57"],["5.02%","6.44%","4.74%","5.53%","3.73%","9.13%"],["25.60%","25.76%","26.26%","30.34%","30.65%","30.10%"],["2.32%","6.74%","9.40%","13.37%","13.33%","16.44%"],["1.75%","5.81%","1.93%","9.22%","10.53%","14.35%"],["258.80","257.76","239.62","261.33","272.09","262.76"],["3.16","2.81","3.28","3.17","3.16","3.37"],["153.29","159.04","146.85","155.22","160.26","154.09"],["105.51","98.72","92.77","106.10","111.83","112.77"],["2.88","2.76","2.34","2.36","2.38","2.28"],["2.21","2.09","1.66","1.73","1.70","1.25"],["2.10","1.97","1.55","1.60","1.63","1.25"],["1.16","0.95","1.18","1.05","1.25","1.21"],["39.21%","39.34%","42.78%","42.52%","42.22%","42.32%"]],"simple":[["2023-12-31","2023-09-30","2023-06-30","2023-03-31","2022-12-31","2022-09-30","2022-06-30","2022-03-31","2021-12-31","2021-09-30","2021-06-30","2021-03-31","2020-12-31","2019-12-31","2024-03-31","2018-12-31"],["775.25\u4e07","3567.89\u4e07","4306.54\u4e07","2647.60\u4e07","590.46\u4e07","3851.14\u4e07","3919.63\u4e07","2394.29\u4e07","-956.11\u4e07","3403.85\u4e07","4264.36\u4e07","2762.23\u4e07","-5867.77\u4e07","-7816.16\u4e07","2256.64\u4e07","919.66\u4e07"],["-15.33%","-137.86%","51.97%","21.67%","7.14%","-5.08%","-4.29%","94.36%","-49.79%","-48.62%","-10.27%","226.40%","-10.51%","-830.60%","97.05%","-177.52%"],["141.42\u4e07","3241.92\u4e07","4153.35\u4e07","2253.38\u4e07","265.95\u4e07","3405.71\u4e07","3349.44\u4e07","2131.61\u4e07","-1649.74\u4e07","2718.75\u4e07","3728.10\u4e07","2425.22\u4e07","-6571.71\u4e07","-8617.93\u4e07","2013.45\u4e07","-809.97\u4e07"],["12.26%","-24.53%","71.55%","12.45%","-15.89%","49.37%","0.16%","-69.84%","-119.88%","-16.21%","-36.73%","104.11%","-64.45%","-601.45%","748.61%","-1494.91%"],["4.76\u4ebf","4.09\u4ebf","4.30\u4ebf","3.67\u4ebf","4.75\u4ebf","4.15\u4ebf","4.30\u4ebf","3.81\u4ebf","4.96\u4ebf","4.27\u4ebf","4.52\u4ebf","3.53\u4ebf","4.44\u4ebf","4.14\u4ebf","3.36\u4ebf","4.37\u4ebf"],["4.99%","1.42%","14.04%","9.52%","-2.39%","14.06%","-1.33%","30.83%","26.02%","20.27%","38.92%","80.65%","19.81%","16.31%","9.51%","9.61%"],["0.1000","0.1200","0.1800","0.1000","0.1400","0.1500","0.1700","0.0800","0.1800","0.1400","0.1700","0.1000","0.0900","-0.0600","0.0600","0.0600"],["7.04","6.99","6.83","6.91","6.79","6.49","6.13","6.16","5.86","5.24","5.12","5.09","4.68","4.55","7.50","4.33"],["4.49","3.82","3.79","3.76","3.68","3.43","3.19","3.13","2.94","2.70","2.34","2.30","2.00","1.93","4.26","1.87"],["1.61","1.88","1.75","1.86","1.80","1.72","1.70","1.77","1.67","1.50","1.56","1.47","1.45","1.40","2.00","1.27"],["0.35","0.14","0.10","-0.02","0.36","0.16","0.15","-0.14","0.23","0.0000","0.04","-0.11","0.28","0.20","-0.28","0.16"],["5.02%","7.80%","8.05%","1.00%","6.44%","8.31%","7.42%","2.55%","4.57%","7.14%","7.86%","2.15%","4.29%","0.02%","4.15%","6.70%"],["24.42%","27.89%","27.17%","27.41%","25.11%","26.94%","26.02%","25.90%","23.76%","26.19%","27.01%","27.08%","25.56%","27.04%","24.08%","28.69%"],["-2.09%","1.46%","1.96%","1.07%","1.68%","1.28%","1.83%","0.96%","-2.74%","2.27%","2.77%","1.92%","-1.66%","-2.43%","1.16%","0.52%"],["-2.14%","1.25%","1.81%","1.01%","-0.24%","1.71%","2.80%","0.73%","-8.14%","1.72%","2.63%","1.94%","-4.64%","-5.27%","1.09%","0.39%"],["258.80","306.09","300.68","587.04","257.76","304.29","311.24","390.38","235.94","272.95","276.64","320.81","257.63","263.31","399.28","289.55"],["0.82","0.68","0.82","0.63","0.84","0.68","0.73","0.65","0.95","0.73","0.99","0.79","0.89","0.94","0.56","0.89"],["153.29","186.97","180.72","370.80","159.04","191.44","194.55","251.05","141.98","163.50","168.51","182.25","150.17","146.98","265.86","157.13"],["105.51","119.13","119.96","216.24","98.72","112.85","116.69","139.33","93.96","109.45","108.13","138.56","107.46","116.33","133.43","132.42"],["2.88","2.87","2.87","2.90","2.76","2.68","2.52","2.72","2.39","2.63","2.35","2.81","2.45","2.63","2.66","2.76"],["2.21","2.18","2.19","2.18","2.09","1.95","1.80","1.90","1.71","1.90","1.67","2.10","1.80","1.90","1.69","1.49"],["2.10","2.06","2.07","2.06","1.97","1.85","1.69","1.79","1.60","1.80","1.56","1.90","1.67","1.83","1.54","1.4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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
归属于母公司股东的净利润(元) 71.90万 -122.28万 158.79% 报告期:1)下游市场需求有所增强,销售收入增加;2)公司收到的政府补助增加;3)因应收账款收回,计提的坏账损失冲回;4)公司因设立2023年限制性股票激励计划,确认了股份支付费用
基本每股收益(元) 0.01 -0.02 150.00% 报告期公司净利润较去年同期实现扭亏为盈
稀释每股收益(元) 0.01 -0.02 150.00% 报告期公司净利润较去年同期实现扭亏为盈
经营活动产生的现金流量净额(元) -2075.24万 -3357.98万 38.20% 公司加强应收账款管控,销售回款增加

资产负债构成

科目 金额
流动资产 10.68亿元
无形资产 2217.65万元
其它 2.82亿元
资产总计 13.72亿元
科目 金额
流动负债 3.78亿元
其它 2771.63万元
负债总计 4.06亿元

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