换肤

慕思股份

i问董秘
企业号

001323

财务诊断

报告期:三季报

财务状况有所下降

相对同行业资金占用情况明显加重,但可持续经营能力偏向恶化。[查看具体诊断]

  •  个股本期
  •  去年同期

据慕思股份三季报分析:

  盈利能力有所削弱,回报股东能力变弱

  成长能力有所削弱,营业利润有所收窄,业绩承压

  偿债能力有所加强,短期偿债能力偏弱

  运营能力维持稳定,资金占用情况明显加重

  现金流能力有所削弱,公司的资金利用效率遭到削弱

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  • 净利润
  • 基本每股收益
  • 每股净资产
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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
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  • 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
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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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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
短期借款(元) 11.89亿 10.58亿 12.38% 本期短期银行信用贷款增加
货币资金(元) 8.42亿 13.86亿 39.20% 本期支付分红
应付票据(元) 5.34亿 6.13亿 12.81% 对供应商开具银行承兑汇票结算减少
其他非流动资产(元) 3.67亿 2.54亿 44.22% 本期大额存单增加
存货(元) 3.17亿 2.08亿 52.25% 本期策略性备货增加
使用权资产(元) 1.80亿 3773.84万 375.80% 本期租赁增加,门店及展厅数量增加
预付款项(元) 1.66亿 9733.51万 70.36% 本期预付营销活动费用增加
库存股(元) 1.56亿 2.71亿 42.34% 本期注销库存股
经营活动产生的现金流量净额(元) 1.54亿 4.06亿 62.08% 销售商品、提供劳务收到的现金减少
租赁负债(元) 1.53亿 2652.79万 475.48% 本期租赁增加,门店及展厅数量增加
递延所得税资产(元) 1.14亿 6010.17万 89.90% 本期可弥补亏损及租赁负债可抵扣暂时性差异增加
其他应收款合计(元) 9589.91万 6568.06万 46.01% 本期焕新活动政府补贴款和供应商往来增加
公允价值变动收益(元) 6625.91万 1892.78万 250.06% 本期理财公允价值增加
其他流动资产(元) 6439.66万 1.13亿 43.11% 本期大额存单赎回
长期待摊费用(元) 4697.15万 3207.15万 46.46% 本期门店及展厅装修增加
长期股权投资(元) 4681.82万 213.87万 2089.11% 本期增加联营企业投资
递延所得税负债(元) 4657.98万 1036.31万 349.48% 本期使用权资产应纳税暂时性差异增加
投资收益(元) 3282.20万 1074.55万 205.45% 本期理财收益增加
一年内到期的非流动负债(元) 3265.24万 1268.87万 157.33% 本期租赁增加,门店及展厅数量增加
财务费用(元) 1405.27万 -2388.85万 158.83% 利息收入减少
营业外收入(元) 620.30万 408.52万 51.84% 本期无需支付应付未付款和违约收入增加
资产处置收益(元) 163.27万 -812.45万 120.10% 本期使用权资产处置收益增加
信用减值损失(元) -681.73万 9.74万 7099.50% 本期坏账损失增加
筹资活动产生的现金流量净额(元) -6288.02万 1.91亿 132.98% 本期偿还供应链融资增加
投资活动产生的现金流量净额(元) -3.00亿 -17.02亿 82.35% 本期赎回理财产品增加

资产负债构成

科目 金额
流动资产 42.10亿元
无形资产 3.25亿元
长期投资 4681.82万元
其它 31.26亿元
资产总计 77.09亿元
科目 金额
流动负债 29.66亿元
长期借款 2698.09万元
其它 2.92亿元
负债总计 32.85亿元

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