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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) 1.19亿 8427.10万 41.50% 本年度随着疫情的结束,公司业务逐渐恢复,客户增加使主营业务收入增加3,150.82万元,其他业务收入增加346.19万元
货币资金(元) 8572.24万 5200.33万 64.84% 2022年末交易性金融资产3,500万元到期赎回
经营活动产生的现金流量净额(元) 5385.59万 3138.62万 71.59% ①流入方面,本期客户量加大,销售商品、提供劳务现金流入增加4,152.10万元,税收返还增加163.93万元;②流出方面,购买商品及劳务增加839.29万元,人工费支出增加490.44万元,税款支付增加550.10万元;③其他与经营活动有关的现金支付减少189.23万元
营业利润(元) 4493.31万 1969.96万 128.09% 营业收入的增加
营业成本(元) 4277.71万 3228.18万 32.51% 其中人工费增加307.02万元,培生考试费增加206.11万元,游学成本增加215.81万元,房租水电等费用增加284.13万元,平板电脑采购成本增加36.46万元
净利润(元) 3866.41万 1737.79万 122.49% 营业收入的增加
合同负债(元) 2369.18万 1603.11万 47.79% 公司本年度学员数量增加,导致预收未完成服务的培训费用增加,以及本年度游学业务较上年度增加,导致期末预收游学费用增加
合同资产(元) 1999.45万 1478.70万 35.22% 公司本年度后付费模式新增学员导致已交付但未收到款项的合同资产增加
其他应收款合计(元) 1840.34万 248.27万 641.26% 应收北京慧冕科技有限公司借款及利息1,513.28万元,增加佛山校区合作押金100万元,增值税返还等减少应收21.21万元
递延所得税资产(元) 996.08万 146.73万 578.87% 本期根据租赁负债进行的计提
其他收益(元) 515.05万 322.77万 59.57% 软件产品增值税返还增加113.67万元,政府给予房租补贴100.00万元,而相比上期因疫情享受的政策税收等减少21.39万元
固定资产合计(元) 425.22万 188.82万 125.20% 随着公司业务增长,相应增加了一些设施:新购车辆一台,增加42.67万元;改造住宿房屋,安装中央空调等设施增加147.05万元;增加监控、电脑等管理、办公设施46.68万元
长期待摊费用(元) 422.43万 129.87万 225.26% 青岛总部扩大场地规模并进行装修
其他应付款合计(元) 397.16万 219.99万 80.54% 收取的未到期押金增加73.92万元,期末已报销未付款费用增加18.91万元,以及期末其他往来款增加82.04万元
无形资产(元) 326.68万 499.80万 34.64% 无形资产摊销原因
其他流动负债(元) 320.46万 215.02万 49.04% 公司2023年度业务开展过程中向客户收取的未完成服务的培训费、游学费等相关预收款导致期末合同负债增加
预付款项(元) 310.25万 107.18万 189.46% 预付2024年1月培生考试费123.67万元,同比增加38.99万元;预付各项服务费51.01万元,同比增加29.41万元;增加采购平板电脑款项46.19万元;预付游学费用等88.49万元
预收款项(元) 133.77万 232.39万 42.44% 本期末预收的住宿费减少
存货(元) 115.93万 72.38万 60.16% 采购平板电脑增加
营业外支出(元) 113.24万 11.32万 900.58% 本期捐赠支出增加了109.8万元,其他支出减少7.88万元
其他流动资产(元) 65.78万 125.34万 47.52% 期末待摊费用的减少
资产减值损失(元) 58.85万 23.70万 148.31% 合同资产帐龄增加产生的计提
营业外收入(元) 472.63 7341.00 93.56% 本期废品收入等其他营业外收入减少
信用减值损失(元) -3178.57 -50.76万 99.37% 2023年度冲回前期按账龄计提的其他应收款坏账准备金额与2022年度相比减少
筹资活动产生的现金流量净额(元) -3543.31万 -7145.97万 50.42% 本期偿还债务支付现金减少1,847.50万元、本期分配股利支付现金减少735.87万元以及本期支付与其他筹资活动有关的现金减少1,268.28万元

资产负债构成

科目 金额
流动资产 1.31亿元
固定资产 425.22万元
无形资产 326.68万元
其它 7843.85万元
资产总计 2.16亿元
科目 金额
流动负债 5001.46万元
其它 6554.35万元
负债总计 1.16亿元

杜邦分析结构图

所有者权益总额

流动负债

非流动资产

营业收入

货币资金

营业总收入

营业成本

总成本

销售费用

管理费用