换肤

联合精密

i问董秘
企业号

001268

财务诊断

报告期:三季报

财务状况有所下降

相对同行业产品市场竞争力减弱,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

据联合精密三季报分析:

  盈利能力维持稳定,主营获利能力保持稳定

  成长能力有所加强,营业收入增速大幅提升

  偿债能力有所削弱,短期偿债能力具有一定的保障

  运营能力维持稳定,流动资产得到了合理利用

  现金流能力有所削弱,现金满足投资的水平基本稳定

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财务指标

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187.00","174.73","180.42","179.85","185.66","157.96","159.43","158.12","170.13","170.28","175.91","171.23"],["1.16","1.53","1.49","1.50","1.38","1.71","1.44","1.45","1.48","1.58","1.23","1.45","1.20","1.32","1.24","1.39","1.36","1.45","1.34","1.41","1.27","1.12"],["81.56","70.45","72.96","69.79","69.58","67.37","76.63","75.00","76.48","77.81","88.97","82.63","86.50","86.99","91.63","72.52","78.78","73.87","82.52","78.53","81.23","83.74"],["114.30","105.49","104.97","97.09","94.55","95.60","99.75","93.56","94.42","96.29","98.04","92.10","93.92","92.86","94.03","85.43","80.65","84.24","87.61","91.75","94.68","102.06"],["2.34","2.07","2.05","1.99","2.15","2.04","2.13","2.12","2.17","2.18","2.25","2.06","1.94","1.84","1.83","1.75","1.90","1.74","1.86","1.94","2.10","2.25"],["1.81","1.64","1.61","1.57","1.69","1.60","1.66","1.67","1.71","1.72","1.73","1.60","1.47","1.40","1.35","1.30","1.38","1.29","1.39","1.53","1.64","1.50"],["1.67","1.51","1.49","1.46","1.56","1.47","1.52","1.54","1.54","1.57","1.59","1.50","1.37","1.32","1.27","1.21","1.27","1.20","1.30","1.41","1.54","1.49"],["0.81","0.99","1.01","1.03","0.95","0.97","0.91","0.88","0.86","0.85","0.85","0.91","1.00","1.10","1.19","1.24","1.14","1.23","1.27","1.23","1.16","1.00"],["39.37%","43.08%","44.04%","45.05%","43.11%","44.06%","42.88%","42.31%","41.66%","41.04%","41.09%","43.08%","45.08%","47.25%","48.27%","49.50%","47.05%","49.42%","48.34%","47.44%","45.19%","41.75%"]],"year":[[2024,2023,2022,2021,2020,2019,2018],["2.33\u4ebf","2.27\u4ebf","1.98\u4ebf","1.78\u4ebf","1.07\u4ebf","7471.92\u4e07","-612.35\u4e07"],["2.01%","1.63%","-6.78%","62.88%","17.09%","-28.47%","-40.68%"],["2.18\u4ebf","1.99\u4ebf","1.50\u4ebf","1.44\u4ebf","1.15\u4ebf","6288.83\u4e07","-3861.05\u4e07"],["-14.88%","-21.34%","69.95%","96.07%","37.96%","369.50%","-1042.84%"],["38.48\u4ebf","34.53\u4ebf","31.83\u4ebf","30.26\u4ebf","23.26\u4ebf","22.33\u4ebf","20.77\u4ebf"],["16.24%","9.71%","1.48%","29.89%","13.08%","10.88%","10.08%"],["0.6100","0.5800","0.5800","0.8200","0.6900","0.3800","0.3200"],["6.52","6.27","6.08","5.26","4.71","4.16","4.37"],["2.89","2.95","2.99","2.03","1.71","1.55","1.59"],["2.33","2.05","1.86","1.98","1.74","1.41","1.58"],["0.66","0.68","0.52","0.42","0.40","0.48","0.25"],["7.02%","8.24%","7.61%","8.16%","8.77%","5.86%","4.10%"],["19.05%","19.41%","18.41%","19.64%","22.91%","23.34%","22.40%"],["9.37%","10.22%","11.61%","15.23%","12.82%","5.73%","5.17%"],["8.88%","9.30%","9.43%","14.06%","10.30%","0.64%","3.72%"],["166.88","168.56","174.73","156.70","168.18","170.27","168.15"],["6.02","6.01","5.70","6.06","5.44","5.30","5.10"],["69.79","75.00","82.63","72.02","76.22","78.55","80.80"],["97.09","93.56","92.10","84.67","91.96","91.72","96.09"],["1.99","2.12","2.06","1.73","1.82","1.98","2.10"],["1.57","1.67","1.60","1.28","1.43","1.55","1.44"],["1.46","1.54","1.50","1.20","1.33","1.43","1.43"],["1.03","0.88","0.91","1.24","1.24","1.27","1.04"],["45.05%","42.31%","43.08%","49.67%","48.95%","47.70%","44.14%"]]}

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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
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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
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  • 销售净利率
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  • 净资产收益率-摊薄
  • 营业周期
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  • 存货周转天数
  • 应收账款周转天数
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  • 保守速动比率
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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
在建工程合计(元) 1.43亿 1.06亿 35.05% 本期公司在建工程项目投资增加
短期借款(元) 1.42亿 1.08亿 31.96% 本期银行贷款增加
货币资金(元) 1.41亿 8758.06万 60.67% 本期销售收款增加
筹资活动产生的现金流量净额(元) 1.16亿 -9281.87万 224.44% 本期公司取得借款增加
无形资产(元) 8284.82万 4044.79万 104.83% 本期公司购买的顺德北滘土地交付
长期借款(元) 8267.71万 3693.24万 123.86% 本期公司长期贷款增加
一年内到期的非流动负债(元) 6910.83万 768.05万 799.78% 本期公司一年内到期的长期借款增加
其他非流动资产(元) 4333.40万 1000.85万 332.97% 本期预付工程及设备款增加
管理费用(元) 3305.99万 2504.66万 31.99% 本期收入增加,对应的费用增加
研发费用(元) 2711.52万 2002.32万 35.42% 本期研发投入增加
应收票据(元) 2246.28万 1611.66万 39.38% 本期收到客户应收票据增加
其他流动负债(元) 2146.11万 1280.12万 67.65% 本期公司应收票据增加
非流动负债递延收益(元) 1751.86万 1065.21万 64.46% 本期公司收到政府补助增加
应付票据(元) 1582.16万 4757.08万 66.74% 本期银行承兑汇票减少
其他流动资产(元) 759.92万 344.26万 120.74% 本期待抵扣进项税金增加
财务费用(元) 573.68万 112.42万 410.28% 本期贷款利息及贴息费用增加
信用减值损失(元) 556.42万 -93.89万 692.61% 本期应收账款计提减值准备减少
递延所得税资产(元) 511.75万 361.88万 41.42% 本期公司递延所得税资产增加
应交税费(元) 440.04万 732.11万 39.89% 本期公司应交税费减少
预付款项(元) 259.43万 136.82万 89.62% 本期预付材料款增加
长期待摊费用(元) 245.14万 57.77万 324.35% 本期新公司开办费增加
其他应收款合计(元) 191.85万 127.93万 49.97% 本期代扣代缴及押金增加
租赁负债(元) 141.50万 64.84万 118.22% 本期公司新增租赁合同
其他应付款合计(元) 128.39万 42.90万 199.31% 本期供应商押金增加
营业外支出(元) 84.76万 58.95万 43.80% 本期固定资产报废、捐赠
递延所得税负债(元) 57.39万 33.56万 71.00% 本期公司递延所得税负债增加
合同负债(元) 11.01万 3.46万 218.17% 本期预收客户货款增加
营业外收入(元) 0.45 2.86万 100.00% 本期未产生大额营业外收入
资产减值损失(元) -84.22万 -557.90万 84.90% 本期库存物料计提减值准备减少
投资活动产生的现金流量净额(元) -1.27亿 -4223.75万 199.72% 本期购建固定资产、无形资产和其他长期资产支付的现金增加

资产负债构成

科目 金额
流动资产 6.31亿元
无形资产 8284.82万元
其它 8.20亿元
资产总计 15.34亿元
科目 金额
流动负债 4.05亿元
长期借款 8267.71万元
其它 1950.75万元
负债总计 5.07亿元

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