财务指标

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false,"408.72%",false,false,"62.35%","48.20%","1.07%","-7.33%",false,false,false,false,false,false,false,false,false,false,"12.81%","13.96%","13.12%","5.38%",false,false,false],["-0.3500","0.3200","-0.2300","0.2500","-0.1100","0.2400","-0.1400","0.1400","-0.1100","0.1000","-0.1100","0.0600","-0.1500","0.2000","-0.1700","0.0400","-0.1100","0.1800","-0.1600","0.3400",null,"0.1100","0.0300","0.1400","0.0100","0.0600","0.0600","0.0200"],["3.46","3.47","3.14","2.90","2.11","2.11","1.98","2.18","2.09","2.21","2.35","2.33","2.28","2.06","2.15","2.11","1.79","1.73","2.89","1.45","1.94","2.46","2.71","2.92","2.74",null,null,"1.03"],["0.43","0.43","0.39","0.38","0.29","0.29","0.32","0.40","0.45","0.48","0.54","0.60","0.50","0.52","0.63","0.82","0.67","0.17","0.13","0.13",null,"0.63","0.71","0.71","0.71",null,null,null],["1.77","1.78","1.52","1.31","0.67","0.67","0.55","0.65","0.60","0.70","0.70","0.79","0.65","0.53","0.51","0.34","0.39","1.36","1.56","1.06",null,"0.72","0.87","1.10","0.93",null,null,null],[null,"-0.32","0.08",null,"0.45",null,"-0.16","0.30","0.15","0.26","0.17","0.77","-0.0100",null,null,null,null,null,null,null,null,"0.0000","-0.12","-0.12","-0.33","-0.15","-0.27","-0.29"],["-23.26%","-27.35%","-4.12%","-101.72%","-11.44%","-56.03%","-138.74%","-11.75%","-5.38%","4.29%","-8.05%","0.89%","-2.82%","9.95%","9.57%","7.79%","7.71%","11.11%","-7.18%","14.33%","7.31%","7.21%","4.86%","5.19%","-6.80%","10.85%","10.89%","2.31%"],[false,"44.83%","31.21%","37.44%","51.22%",false,"68.23%","44.49%","34.94%","47.73%","48.88%","48.66%","55.03%",false,false,"54.19%",false,false,"50.86%",false,"71.71%","41.47%","45.92%","52.81%","50.11%","49.92%","52.30%","41.95%"],[false,"6.21%","3.16%",false,"6.58%",false,"0.13%","10.53%","0.48%","2.87%","0.08%",false,"8.37%",false,false,"-8.41%",false,false,"5.30%",false,false,"5.75%","1.31%","8.47%","2.04%",false,"5.08%","1.97%"],[false,"6.38%","2.55%",false,"10.58%",false,false,"8.64%","0.52%","-0.20%","0.25%",false,false,false,false,"-5.77%",false,false,false,false,"24.69%","5.83%","1.41%","7.61%","1.97%",false,false,"1.94%"],["1345.36","245.84","373.29","345.48","733.47","323.35","949.04","409.34","468.06","323.95","442.98","388.04","1047.15","328.10","421.53","262.33","415.59","277.39","285.73","283.78","222.37","589.96","931.80","611.60","1199.22",null,null,"857.74"],[null,"2.12","2.78",null,"1.10",null,null,"3.07","1.87","2.54","1.28",null,null,null,null,"35.20",null,null,null,null,"0.83","2.06","1.18","1.79","1.32",null,null,"0.13"],["821.22","147.70","231.30","190.45","543.03","159.54","417.11","269.63","304.21","259.42","442.98","241.23","772.99","197.43","258.49","168.37","264.09","210.30","274.26","257.28","176.64","427.13","689.02","611.60","970.62",null,null,"674.66"],["524.14","98.14","141.99","155.04","190.44","163.81","531.92","139.71","163.85","180.68",null,"158.10","274.16","130.66","163.04","93.96","151.51","67.09","11.47","63.26","45.73","162.83","242.78",null,"228.60",null,null,"183.08"],["3.14","3.02","4.36","5.78","5.13","9.47","6.18","5.07","3.58","3.55","8.27","8.17","9.06","9.52","7.55","7.46","6.82","2.09","2.77","3.04","3.31","2.17","2.12","1.95","2.58",null,null,"1.28"],["2.17","1.94","2.79","3.80","2.58","4.86","3.20","2.65","2.14","2.19","3.81","5.83","6.33","6.83","5.28","5.52","4.80","1.22","1.54","2.04","2.37","1.08","1.17","1.03","1.25",null,null,"0.47"],["2.17","1.94","2.78","3.78","2.57","4.85","3.20","2.65","2.14","2.19","3.81","5.83","6.33","6.83","5.28","5.52","4.80","1.22","1.54","2.04","2.37","1.08","1.17","1.03","1.25",null,null,"0.47"],["0.65","0.62","0.62","0.72","0.74","0.69","0.83","0.95","1.01","0.76","0.79","0.67","0.68","0.78","0.84","1.08","0.74","1.70","0.59","1.07","0.54","0.93","0.87","0.82","0.70",null,null,"3.54"],["32.51%","31.53%","32.63%","35.58%","57.62%","48.96%","44.98%","41.93%","41.21%","38.77%","37.64%","35.78%","34.85%","37.03%","39.23%","43.26%","31.65%","53.69%","36.97%","43.52%","33.22%","46.18%","45.33%","44.46%","39.08%",false,false,"75.44%"]],"year":[[2022,2021,2020,2019,2018,2017,2016,2015,2014,2013,2012,2023],["1533.01\u4e07","1541.22\u4e07","1151.42\u4e07","1053.39\u4e07","1356.98\u4e07","1675.96\u4e07","2038.06\u4e07","1217.31\u4e07","958.47\u4e07","668.36\u4e07","873.08\u4e07","288.19\u4e07"],["-447.51%","-38.01%","36.52%","-139.85%","91.36%","42.48%","65.45%","100.65%","296.40%","1632.48%","89.75%","113.32%"],["1418.96\u4e07","1478.92\u4e07","846.53\u4e07","1407.06\u4e07","1349.25\u4e07","1547.06\u4e07","1701.89\u4e07","1083.55\u4e07","900.39\u4e07","657.69\u4e07","849.83\u4e07","232.57\u4e07"],["-950.95%","-15.09%","12.38%","-226.34%","73.93%","37.02%","49.83%","167.23%","644.40%","281.98%","92.42%","110.90%"],["2.55\u4ebf","2.40\u4ebf","1.66\u4ebf","1.79\u4ebf","1.62\u4ebf","1.57\u4ebf","1.38\u4ebf","1.06\u4ebf","8839.60\u4e07","7243.86\u4e07","9367.79\u4e07","5.81\u4ebf"],["4.88%","8.92%","-12.16%","7.95%","26.88%","19.80%","20.17%","50.83%","64.35%","54.93%","16.06%","22.70%"],["0.4400","0.3700","0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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) 5.81亿 4.73亿 22.70% 3年随着疫情好转,生产和销售逐渐恢复正常,所以销售收入和成本都比上年增加
营业成本(元) 4.27亿 3.58亿 19.21% 3年随着疫情好转,生产和销售逐渐恢复正常,所以销售收入和成本都比上年增加
存货(元) 3.71亿 4.88亿 24.02% 2023年公司处置了部分因“双减政策”和疫情期间产生的库存积压的教辅教材
应收账款(元) 9090.89万 4318.54万 110.51% 2023年公司特价处置了部分因“双减政策”和疫情期间产生的库存积压的教辅教材,所以对应应收账款增多,部分尚未满足回款条件
经营活动产生的现金流量净额(元) 7558.68万 4484.88万 68.54% 2023年收到一部分定制包销类产品的预收账款,尚未完成销售,所以对应的成本费用尚未支出,因此导致2023年经营活动产生的现金流量净额增加了
货币资金(元) 6985.56万 5178.62万 34.89% 2023年疫情因素消失后,公司销售情况向好回款有所好转,同比上年有所增长,销售额增加;同时,2023年根据市场行情有合理备货,生产支出减少,所以货币资金比上年末增多
资产减值损失(元) 4983.91万 3544.51万 40.61% 随着库存时间推移,一部分不符合市场需求和教材内容过时图书,结合成本与可变现净值孰低原则计提资产减值损失增加
研发费用(元) 2011.92万 1548.07万 29.96% 研发人员社保基数上调
营业利润(元) 1259.70万 -1400.70万 189.93% 2023年疫情好转,销售趋于正常,收入增加,同时大力回收应收账款,消减库存,大量特价处置图书,从多方面创收盈利,所以营业利润和净利润都有同步增加
净利润(元) 1136.16万 -1326.29万 185.66% 2023年疫情好转,销售趋于正常,收入增加,同时大力回收应收账款,消减库存,大量特价处置图书,从多方面创收盈利,所以营业利润和净利润都有同步增加
财务费用(元) 143.63万 318.00万 54.83% 本期偿还北京出版集团的的借款本金3920万元,所以利息随之减少
无形资产(元) 12.85万 27.41万 53.14% 有部分商标专利在2022年中期摊销期满,2023年度中没有此项引起的,其他是因为正常摊销账面价值造成的减少
信用减值损失(元) -799.61万 124.72万 741.11% 公司加大了应收账款催收力度,部分已计提了坏账准备的应收账款,对应坏账准备冲回
筹资活动产生的现金流量净额(元) -5702.66万 -1754.32万 225.06% 3年公司偿还北京出版集团的的借款本金3920万元,所以造成筹资活动产生的现金流量支出大于收入,净额减少

资产负债构成

科目 金额
流动资产 5.33亿元
固定资产 75.43万元
无形资产 12.85万元
其它 4690.75万元
资产总计 5.81亿元
科目 金额
流动负债 2.81亿元
其它 414.89万元
负债总计 2.85亿元

杜邦分析结构图

加权净资产收益率

非流动资产

净利润

货币资金

应收账款

销售费用

其他利润

管理费用