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财务诊断

报告期:二季报

财务状况保持稳定

相对同行业公司易于获得长足发展,短期债务风险存在但可以控制。[查看具体诊断]

  •  个股本期
  •  去年同期

据浩欧博二季报分析:

  盈利能力有所加强,总资产收益能力略有下降

  成长能力有所加强,公司规模结束收缩开始扩张

  偿债能力有所削弱,短期偿债能力偏弱

  运营能力维持稳定,中长期融资能力得到较大提升

  现金流能力有所削弱,公司现金回收质量略差

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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
固定资产合计(元) 3.59亿 1.50亿 139.91% 部分募投项目转固
营业收入(元) 2.03亿 1.91亿 6.44% 公司始终重视新产品研发,不断丰富过敏、自免产品品类,同时加强营销网络布局及营销网络建设,产品收入增长
短期借款(元) 1.00亿 5002.43万 100.01% 本年新增借款增加
货币资金(元) 9128.77万 1.63亿 44.15% 支付基建项目工程款增加
营业成本(元) 7387.98万 7484.76万 1.29% ①新业务及湖南产能建设规模效益初步显现,单位成本有效降低;②优化供应链管理,降低运营成本,提高运营效率,降本增效,增强市场竞争力
应收账款(元) 5546.46万 4150.46万 33.63% 营业收入增加
销售费用(元) 4888.78万 4610.84万 6.03% ①公司为增强纳米磁微粒化学发光产品的销售扩大销售队伍,人员薪酬增加所致;②宣传推广费用增加;③销售公司办公场地装修,折旧及摊销费用增长
经营活动产生的现金流量净额(元) 4256.33万 4074.87万 4.45% 销售收入增加
应付账款(元) 3445.48万 2390.91万 44.11% 基建工程应付款项增加
管理费用(元) 3110.34万 2280.56万 36.38% 股份支付及薪酬增加
其他非流动资产(元) 2248.27万 1640.01万 37.09% 仪器设备采购预付款增加
预付款项(元) 1054.22万 808.93万 30.32% 脱敏药新业务相关服务费预付款增加
长期待摊费用(元) 714.88万 1157.87万 38.26% 装修费用摊销减少
递延所得税资产(元) 373.11万 247.26万 50.90% 股权激励递延资产增加
一年内到期的非流动负债(元) 328.23万 480.15万 31.64% 租赁付款额减少
其他应收款合计(元) 192.94万 297.78万 35.21% 期初应收利息收回
财务费用(元) 116.17万 86.87万 33.73% 贷款利息支出增加及汇兑损益
其他流动负债(元) 29.62万 21.80万 35.87% 预收货款增加
筹资活动产生的现金流量净额(元) -871.67万 -2308.77万 62.25% 本期偿还借款及分配股利
投资活动产生的现金流量净额(元) -1.06亿 -3156.52万 235.43% 公司募投项目基建工程项目支出增加

资产负债构成

科目 金额
固定资产 3.59亿元
流动资产 2.70亿元
无形资产 1156.37万元
其它 3.47亿元
资产总计 9.87亿元
科目 金额
流动负债 1.90亿元
其它 231.25万元
负债总计 1.92亿元

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