换肤

佳禾智能

i问董秘
企业号

300793

财务诊断

报告期:三季报

财务状况有所下降

相对同行业即时支付现金能力得到加强,但营业收入由增长转为下降。[查看具体诊断]

  •  个股本期
  •  去年同期

据佳禾智能三季报分析:

  盈利能力有所削弱,企业经营效益大幅下降

  成长能力维持稳定,主营业务盈利性持续削弱

  偿债能力有所加强,偿还流动负债能力很强

  运营能力有所削弱,产品市场竞争力减弱

  现金流能力明显恶化,销售回款能力短期内恶化

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财务指标

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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
应收账款(元) 5.67亿 4.02亿 41.11% 未到期应收账款增加
投资活动产生的现金流量净额(元) 2.19亿 -11.27亿 119.40% 报告期内公司对暂时闲置募集资金购买理财产品减少
其他流动资产(元) 1.57亿 1.13亿 39.86% 待抵扣增值税进项税额增加
现金及现金等价物净增加额(元) 7400.49万 2.32亿 68.08% 公司上期发行可转换公司债券资金流入
其他权益工具投资(元) 6809.00万 9856.00万 30.92% 报告期内处置对赣锋锂电的投资
预付款项(元) 4767.40万 859.57万 454.63% 公司新能源业务量的增长
合同负债(元) 3347.44万 1349.64万 148.02% 公司预收货款增加
其他收益(元) 2883.21万 2204.89万 30.76% 收到与日常经营相关的政府补助增加
净利润(元) 2854.87万 7163.05万 60.14% 报告期内收入不及预期与毛利率下降
投资收益(元) 1612.94万 620.33万 160.01% 公司对暂时闲置募集资金购买理财产品
其他应收款合计(元) 1408.27万 2454.55万 42.63% 报告期内公司申请出口退税款减少
汇率变动对现金及现金等价物的影响(元) 491.73万 46.12万 966.22% 受外汇汇率波动
在建工程合计(元) 328.66万 1304.84万 74.81% 本报告期资产验收转固定资产
其他流动负债(元) 321.76万 109.12万 194.86% 公司预收货款增加
财务费用(元) 207.30万 1094.15万 81.05% 可转债转股变化
一年内到期的非流动负债(元) 129.47万 86.35万 49.93% 公司可转换公司债券票面利率逐年递增
递延所得税负债(元) 112.02万 320.60万 65.06% 应纳税暂时差异减少
公允价值变动损失(元) -176.27万 796.09万 122.14% 报告期内计提未实现收益变动
处置固定资产、无形资产和其他长期资产的损失(元) -177.68万 2.26万 7967.63% 报告期内处置报废固定资产
信用减值损失(元) -294.92万 -176.47万 67.12% 公司应收坏账计提变动
其他综合收益1(元) -1385.67万 -628.76万 120.38% 报告期内处置赣锋锂电,将原计入其他综合收益的累计金额转入留存收益
筹资活动产生的现金流量净额(元) -4677.67万 11.90亿 103.93% 公司上期发行可转换公司债券资金流入
经营活动产生的现金流量净额(元) -1.03亿 1.69亿 160.96% 公司经营性流入减少

资产负债构成

科目 金额
流动资产 31.74亿元
无形资产 1.05亿元
长期投资 1282.46万元
其它 11.50亿元
资产总计 44.42亿元
科目 金额
流动负债 9.45亿元
其它 4.69亿元
负债总计 14.14亿元

财务报告查看

年份 一季报 中报 三季报 年报 年报审计意见
2025 -- --
2024 标准无保留意见
2023 标准无保留意见

杜邦分析结构图