换肤

康冠科技

i问董秘
企业号

001308

财务诊断

报告期:三季报

财务状况明显改善

相对同行业中长期融资能力受到较大抑制,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

据康冠科技三季报分析:

  盈利能力维持稳定,主营获利能力保持稳定

  成长能力有所削弱,公司规模减缓扩张

  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,资金使用效率有所提高

  现金流能力明显改善,公司现金回收质量较高

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财务指标

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  • 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
货币资金(元) 24.22亿 38.51亿 37.10% 本报告期内公司将自有资金投资银行理财
其他非流动资产(元) 17.09亿 10.27亿 66.46% 报告期内公司购买大额存单银行理财
经营活动产生的现金流量净额(元) 6.81亿 -4.81亿 241.76% 年初至报告期末公司加强存货规模管控,支付用于购买原材料的款项减少
筹资活动产生的现金流量净额(元) 5.01亿 1.40亿 258.49% 年初至报告期末公司收到的股权激励行权价款增加以及公司的分配股利较上期减少
在建工程合计(元) 3.07亿 2.11亿 45.35% 年初至报告期末公司投资建设智能显示科技园项目(一期)
合同负债(元) 2.78亿 1.57亿 76.99% 报告期末公司收到客户预收货款,订单增加
递延所得税资产(元) 2.16亿 1.41亿 53.05% 报告期末公司可抵扣亏损增加
预付款项(元) 1.04亿 5892.94万 76.40% 本期末公司向供应商预付货款,订货增加
其他应收款合计(元) 1.01亿 2.61亿 61.22% 本期末应收出口退税款减少
应交税费(元) 8119.56万 3392.96万 139.31% 报告期末公司应交企业所得税增加
使用权资产(元) 4159.23万 489.23万 750.16% 年初至报告期末公司租赁厂房
应收票据(元) 2769.45万 4712.47万 41.23% 本期末公司持有未到期的商业承兑汇票减少
租赁负债(元) 2658.12万 263.08万 910.39% 年初至报告期末公司租赁厂房
一年内到期的非流动负债(元) 1255.75万 221.27万 467.52% 年初至报告期末公司租赁厂房
递延所得税负债(元) 1194.64万 684.25万 74.59% 报告期末使用权资产形成的递延所得税负债增加
营业外收入(元) 1143.10万 1921.66万 40.51% 年初至报告期末内供应商质量赔偿款减少
营业外支出(元) 881.05万 1553.03万 43.27% 本年初至报告期末客户质量赔偿款减少
应收款项融资(元) 308.02万 534.78万 42.40% 金额较小,变动未形成重大变化
公允价值变动损失(元) 124.28万 2200.35万 94.35% 本期未到期的银行理财平均规模较上期减少,从而收益减少
处置固定资产、无形资产和其他长期资产的损失(元) -1.57万 1.06万 247.62% 金额较小,变动未形成重大变化
所得税费用(元) -7117.40万 -1112.95万 539.51% 本报告期内子公司深圳市皓丽软件有限公司经国家有关部门联审评定为2024年国家鼓励的重点软件企业,获得税务机关批准2024年度免征企业所得税并冲减2024年当期所得税费用
信用减值损失(元) -9077.88万 1835.89万 594.47% 本期末公司以预期信用损失估计的应收账款坏账准备增加
财务费用(元) -1.27亿 343.11万 3803.17% 年初至报告期末较上期利息费用减少,利息收入大幅度增加,汇兑收益增加
投资活动产生的现金流量净额(元) -17.56亿 8.49亿 306.74% 年初至报告期末公司将自有资金投资银行理财

资产负债构成

科目 金额
流动资产 135.50亿元
无形资产 4966.75万元
其它 31.38亿元
资产总计 167.38亿元
科目 金额
流动负债 84.63亿元
其它 8424.65万元
负债总计 85.47亿元

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