换肤

闽发铝业

i问董秘
企业号

002578

财务诊断

报告期:三季报

财务状况有所下降

相对同行业销售回款能力显著增强,但可持续经营能力转向恶化。[查看具体诊断]

  •  个股本期
  •  去年同期

据闽发铝业三季报分析:

  盈利能力有所削弱,经营效益恶化,前景不容乐观

  成长能力维持稳定,公司规模结束收缩开始扩张

  偿债能力有所削弱,盈利增速明显低于债务增速

  运营能力维持稳定,应收账款周转速度需加快

  现金流能力有所削弱,可持续经营能力转向恶化

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","1.64","1.68","1.61","1.42","1.37","1.40","1.48","1.36","1.41","1.46","1.51","1.63","1.60","1.65","1.63","1.57","1.71","1.94","1.86","1.76","1.84","1.75","1.65","1.64","1.62","1.71","1.52","1.49","1.50","1.45","1.36","1.27","1.23","1.32","1.38","1.61","1.51","1.54","1.65","1.53","0.72"],["46.00%","45.40%","45.49%","43.43%","43.35%","42.42%","42.93%","42.73%","42.98%","42.63%","42.73%","44.83%","45.61%","46.16%","45.82%","44.12%","45.66%","45.78%","46.40%","57.18%","57.30%","56.79%","55.46%","47.68%","48.05%","47.35%","45.45%","44.73%","43.52%","42.78%","42.62%","40.83%","42.03%","42.26%","44.28%","46.47%","47.03%","47.62%","46.68%","46.91%","49.49%","50.32%","50.04%","49.32%","50.27%","48.90%","47.45%","46.60%","47.42%","49.55%","47.56%","46.03%","47.28%","45.77%","45.21%","44.40%","43.74%","46.35%","48.68%","54.03%","52.19%","52.11%","54.08%","54.35%","38.44%"]],"year":[[2024,2023,2022,2021,2020,2019,2018,2017,2016,2015,2014,2013,2012,2011,2010,2009,2008],["13.46\u4ebf","11.00\u4ebf","11.35\u4ebf","9.81\u4ebf","4.69\u4ebf","-65.46\u4e07","-1.48\u4ebf","2.73\u4ebf","1.75\u4ebf","2195.29\u4e07","-6.25\u4ebf","1.13\u4ebf","-2.75\u4ebf","2.22\u4ebf","2.28\u4ebf","-8406.60\u4e07","1.55\u4ebf"],["-9.64%","-17.46%","14.00%","241.13%","1.53%","235.44%","-168.14%","133.96%","58.60%","-53.05%","-468.86%","97.04%","-243.08%","15.14%","84.89%","-2582.27%","450.97%"],["12.88\u4ebf","10.21\u4ebf","10.72\u4ebf","9.69\u4ebf","2.30\u4ebf","-3.32\u4ebf","-2.73\u4ebf","2.25\u4ebf","1.10\u4ebf","-3.21\u4ebf","-7.42\u4ebf","-3.18\u4ebf","-3.40\u4ebf","1.84\u4ebf","1.96\u4ebf","-1.19\u4ebf","1.47\u4ebf"],["24.40%","1.31%","22.85%","592.75%","133.08%","-35.33%","-88.65%","141.24%","65.91%","-41.79%","-1158.53%","-29.18%","-1316.13%","-13.25%","909.75%","-79.19%","-15.23%"],["236.77\u4ebf","213.73\u4ebf","244.00\u4ebf","227.38\u4ebf","139.17\u4ebf","136.95\u4ebf","125.67\u4ebf","123.29\u4ebf","104.12\u4ebf","98.74\u4ebf","113.40\u4ebf","131.97\u4ebf","118.85\u4ebf","121.45\u4ebf","101.08\u4ebf","63.84\u4ebf","69.03\u4ebf"],["12.36%","-2.25%","15.05%","57.06%","6.59%","2.94%","3.60%","22.63%","6.22%","-2.74%","3.13%","13.53%","12.36%","22.03%","41.84%","0.80%","14.43%"],["0.5100","0.5500","0.6200","0.5900","0.3700","0.0600","-0.0100","0.3100","0.2200","0.1000","0.0600","0.1800","0.2200","0.4200","0.4200","0.3900","0.4100"],["5.78","5.66","5.45","5.01","4.25","3.75","3.89","3.83","3.67","3.69","4.17","4.59","5.18","4.85","5.11","3.66","3.69"],["2.35","2.46","2.43","2.40","2.07","1.95","1.96","1.80","1.68","1.85","2.13","2.49","2.77","2.41","2.58","1.13","1.08"],["2.25","2.01","1.84","1.44","1.01","0.62","0.75","0.85","0.82","0.73","0.87","0.92","1.04","1.08","1.14","1.19","1.26"],["0.44","0.51","0.63","0.24","0.34","0.29","0.35","0.25","0.19","0.38","0.69","0.42","0.61","0.24","0.53","0.47","0.89"],["-2.98%","3.96%","2.29%","0.94%","171.82%","-179.04%","-30.55%","8.61%","4.56%","1.98%","2.86%","4.25%","4.15%","4.85%","6.65%","6.19%","8.72%"],["10.00%","10.71%","10.63%","13.75%","9.14%","5.96%","9.68%","15.23%","16.18%","12.84%","12.73%","12.17%","10.76%","13.42%","15.10%","16.13%","15.70%"],["3.91%","8.00%","10.50%","11.49%","5.24%","8.21%","-1.05%","9.11%","6.89%","2.52%","1.00%","4.06%","4.20%","10.01%","16.46%","16.56%","16.89%"],["-0.20%","7.21%","9.00%","9.03%","11.19%","7.53%","-3.67%","8.46%","6.19%","1.81%","-0.05%","3.80%","3.29%","8.89%","11.83%","14.60%","14.92%"],["120.69","116.84","106.78","105.02","125.86","119.24","117.32","127.22","143.66","145.08","142.18","130.58","181.33","134.19","117.13","147.36","198.67"],["7.29","7.02","7.82","7.12","6.40","6.53","6.62","6.69","6.21","5.83","6.11","6.29","6.24","6.62","6.83","6.05","7.99"],["64.22","65.63","59.58","59.89","65.09","66.92","68.28","81.39","99.18","104.51","103.09","98.86","152.50","108.90","95.20","123.63","176.66"],["56.47","51.21","47.20","45.13","60.77","52.33","49.05","45.83","46.26","42.26","39.09","31.72","28.83","25.29","21.93","23.73","22.02"],["1.77","2.17","1.80","1.67","2.41","2.40","2.55","2.64","1.81","1.61","1.65","2.14","3.94","3.04","1.96","1.57","1.48"],["1.15","1.29","1.20","1.10","1.86","1.89","1.64","1.37","1.16","0.89","0.89","1.06","2.89","1.94","1.27","0.80","0.84"],["1.05","1.17","1.10","1.01","1.76","1.80","1.64","1.37","1.14","0.89","0.88","1.06","2.89","1.94","1.27","0.80","0.84"],["1.08","0.94","0.98","1.25","1.91","1.76","1.53","1.51","1.51","1.60","1.90","1.55","1.43","1.32","1.38","1.66","1.54"],["45.49%","42.93%","43.29%","46.74%","47.97%","56.43%","46.61%","45.43%","46.82%","47.89%","51.60%","46.55%","46.41%","44.62%","49.10%","55.14%","55.23%"]]}

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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
短期借款(元) 7.50亿 5.61亿 33.61% 期末将未到期应付票据重分类至短期借款
存货(元) 3.97亿 2.76亿 43.69% 本期发出商品和原材料增加
筹资活动产生的现金流量净额(元) 2.28亿 -2628.62万 968.58% 本期偿还到期应付票据的现金支出减少,未实施利润分配,以及票据贴现收到的现金流入增加
应付账款(元) 9023.96万 6662.50万 35.44% 本期部分供应商款项尚在信用期内,尚未支付
在建工程合计(元) 4958.25万 2039.46万 143.12% 本期熔铸车间及挤压车间改扩建工程进度推进
预付款项(元) 4116.92万 410.86万 902.02% 本期预付铝合金棒货款增加
应收款项融资(元) 3958.44万 2683.97万 47.48% 本期期末银行承兑汇票结存金额增加
合同负债(元) 3500.15万 2325.70万 50.50% 本期预收货款增加
现金及现金等价物净增加额(元) 3230.29万 -1.52亿 121.21% 银行理财产品投资支出减少、应付票据到期偿还金额同比下降,以及票据贴现业务现金流入增加共同影响
非流动负债递延收益(元) 2650.96万 1771.25万 49.67% 本期收到与资产相关的政府补助金额增加
一年内到期的非流动负债(元) 1897.68万 61.31万 2995.31% 原长期借款将于一年内到期,重分类至一年内到期的非流动负债
投资性房地产(元) 1696.23万 830.98万 104.12% 本期债务重组中取得的抵债房产完成产权登记并确认为投资性房地产
长期股权投资(元) 1627.33万 2934.96万 44.55% 本期转让联营公司股权
应付职工薪酬(元) 1447.66万 2722.29万 46.82% 本期发放了上年末已计提的年终奖金及尚未支付的员工工资
应付票据(元) 1030.00万 2000.00万 48.50% 本期兑付了上年末已到期的银行承兑汇票,以及部分未到期票据重分类至短期借款
其他应付款合计(元) 889.42万 2195.27万 59.48% 本期支付了上年末已计提的相关费用
其他应收款合计(元) 883.58万 456.31万 93.63% 本期期货保证金增加
其他流动资产(元) 793.76万 6.77万 11618.64% 本期末结存的待抵扣进项税额增加
信用减值损失(元) 682.14万 1045.40万 34.75% 报告期末应收账款余额减少,相应转回前期计提的应收账款坏账准备
应交税费(元) 262.53万 884.11万 70.31% 本期支付上年末已计提的相关税费
递延所得税资产(元) 196.10万 82.46万 137.80% 本期新增可抵扣亏损确认
财务费用(元) 133.69万 34.94万 282.66% 本期汇兑净收益减少
投资收益(元) 62.59万 504.84万 87.60% 本期开展铝锭相关套期保值业务产生阶段性亏损
营业外收入(元) 19.54万 5.44 3591754.23% 本期确认供应商赔偿款
少数股东损益(元) 10.92万 12.75万 14.38% 本期收到少数股东投入的资本款
资产处置收益(元) -27.37万 -19.16万 42.86% 固定资产处置损失较上年同期增加
所得税费用(元) -66.31万 625.55万 110.60% 本期利润总额亏损,应纳税所得额下降
营业利润(元) -779.19万 3577.15万 121.78% 市场环境变化导致公司营业收入减少,同时成本压力上升,毛利率较上年同期有所下降
净利润(元) -800.43万 2858.16万 128.00% 市场环境变化导致公司营业收入减少,同时成本压力上升,毛利率较上年同期有所下降
利润总额(元) -866.74万 3483.71万 124.88% 市场环境变化导致公司营业收入减少,同时成本压力上升,毛利率较上年同期有所下降
投资活动产生的现金流量净额(元) -6944.43万 -1.42亿 51.02% 本期银行理财产品投入减少
经营活动产生的现金流量净额(元) -1.27亿 1435.44万 986.52% 本期营业收入同比下降,销售商品收到的现金相应减少

资产负债构成

科目 金额
流动资产 18.04亿元
无形资产 8791.81万元
长期投资 1627.33万元
其它 6.00亿元
资产总计 25.08亿元
科目 金额
流动负债 9.61亿元
其它 2650.96万元
负债总计 9.88亿元

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