换肤

科力尔

i问董秘
企业号

002892

财务诊断

报告期:三季报

财务状况有所下降

相对同行业公司规模减缓扩张,但企业成长潜力停止扩张转入收缩。[查看具体诊断]

  •  个股本期
  •  去年同期

据科力尔三季报分析:

  盈利能力有所削弱,企业经营效益大幅下降

  成长能力有所削弱,经营业绩承受明显压力

  偿债能力有所削弱,财务杠杆风险加大

  运营能力维持稳定,资金占用情况明显加重

  现金流能力维持稳定,销售占用资金的局面仍未改变

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39.05%","39.27%","39.00%","38.96%","37.50%","36.23%","34.56%","34.46%","33.19%","34.13%","37.80%","37.15%","34.62%","39.34%","39.37%","40.61%","46.79%"]],"year":[[2024,2023,2022,2021,2020,2019,2018,2017,2016,2015,2014,2013],["1.51\u4ebf","1.42\u4ebf","2.51\u4ebf","1.77\u4ebf","1.25\u4ebf","-378.83\u4e07","-2.16\u4ebf","1.34\u4ebf","8901.62\u4e07","6877.71\u4e07","7846.83\u4e07","7947.15\u4e07"],["2.85%","5.24%","-10.36%","131.66%","-126.43%","42.41%","-154.20%","15.60%","52.14%","8.25%","-32.60%","12.19%"],["1.25\u4ebf","1.13\u4ebf","2.29\u4ebf","1.27\u4ebf","7445.58\u4e07","-936.20\u4e07","-2.36\u4ebf","9801.21\u4e07","6586.58\u4e07","5647.87\u4e07","6411.86\u4e07","6441.48\u4e07"],["-194.13%","31.42%","57.83%","83.37%","-455.09%","32.67%","-636.47%","63.46%","38.29%","269.46%","-113.22%","38.46%"],["28.26\u4ebf","27.20\u4ebf","28.09\u4ebf","25.18\u4ebf","20.22\u4ebf","20.13\u4ebf","22.90\u4ebf","22.22\u4ebf","19.93\u4ebf","18.44\u4ebf","16.95\u4ebf","16.53\u4ebf"],["8.15%","-1.70%","6.36%","36.28%","8.76%","14.58%","12.00%","23.15%","22.45%","2.83%","8.44%","12.01%"],["0.5400","0.5900","0.7300","0.7900","0.7200","0.7200","0.3400","0.5900","0.7100","0.5200","0.4900","0.5100"],["7.23","7.03","7.08","6.76","6.37","5.27","5.05","5.50","5.33","4.36","4.07","3.58"],["3.40","3.12","3.33","3.45","3.10","2.41","2.51","2.96","2.55","2.03","1.74","1.37"],["2.54","2.64","2.49","2.09","2.01","1.61","1.35","1.37","1.70","1.39","1.37","1.15"],["0.66","1.18","0.71","0.47","0.73","0.90","0.55","0.44","0.75","0.83","0.57","0.49"],["6.22%","7.05%","9.71%","9.00%","8.56%","6.24%","1.49%","9.71%","7.90%","6.90%","6.76%","7.42%"],["21.32%","22.23%","23.62%","22.10%","24.43%","24.33%","25.06%","26.66%","25.90%","23.01%","22.13%","22.59%"],["6.47%","8.37%","11.51%","13.19%","12.96%","12.30%","6.48%","14.12%","16.92%","13.26%","13.05%","15.69%"],["6.00%","7.74%","10.16%","11.26%","10.74%","6.19%","4.38%","11.86%","13.02%","12.41%","11.84%","13.95%"],["197.45","200.58","200.32","180.37","194.17","194.23","194.67","188.56","196.78","210.55","198.22","191.00"],["4.66","4.36","4.08","4.60","4.20","4.34","4.03","4.31","4.21","4.34","4.26","4.24"],["90.56","95.51","100.83","90.24","95.89","96.15","100.40","93.70","100.77","105.50","100.15","99.62"],["106.90","105.07","99.49","90.12","98.28","98.08","99.23","94.87","100.81","105.05","98.07","91.37"],["2.17","2.45","2.65","2.50","2.55","2.39","2.57","2.68","2.87","2.14","2.42","1.91"],["1.66","1.88","1.99","1.86","1.96","1.80","1.54","1.52","1.79","1.39","1.59","1.25"],["1.56","1.76","1.86","1.74","1.83","1.68","1.54","1.52","1.79","1.39","1.59","1.25"],["0.76","0.75","0.75","0.89","0.89","0.96","0.84","0.68","0.81","1.03","1.09","1.28"],["39.44%","38.45%","39.21%","42.72%","40.43%","40.84%","38.40%","35.18%","38.96%","42.78%","40.08%","45.66%"]]}

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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
固定资产合计(元) 6.69亿 2.68亿 149.38% 惠州产业园项目部分完工在建工程转固定资产
长期借款(元) 5.17亿 1.70亿 204.98% 惠州产业园项目贷款及流动资金贷款增加
筹资活动产生的现金流量净额(元) 2.69亿 2810.96万 858.65% 惠州产业园项目贷款及流动资金贷款增加
在建工程合计(元) 2.40亿 5.17亿 53.52% 惠州产业园项目部分完工在建工程转固定资产
资本公积(元) 1.98亿 3.31亿 40.21% 今年通过资本公积每10股转增股本2股,资本公积相应减少
管理费用(元) 8685.43万 5928.66万 46.50% 管理人员及工资增加
利润总额(元) 4867.50万 7001.48万 30.48% 公司加大新产品研发力度及信息化投入,研发费用及管理费用有所增加
其他非流动资产(元) 3400.99万 1083.57万 213.87% 公司加大设备投入,设备预付款增加
其他应收款合计(元) 2080.93万 1012.27万 105.57% 员工备用金借支增加
应收款项融资(元) 1933.05万 1403.94万 37.69% 收到客户的银行承兑汇票增加
其他流动负债(元) 1733.84万 3200.71万 45.83% 及时开具发票,暂估待转销项税减少
使用权资产(元) 1466.09万 2243.93万 34.66% 深圳工厂部分厂房退租
递延所得税负债(元) 1408.70万 988.68万 42.48% 增加固定资产一次性摊销及远期结售汇、股票交易等递延
公允价值变动收益(元) 939.21万 3380.38万 72.22% 远期结售汇、募集资金理财和证券投资产生公允价值变动
其他应付款合计(元) 873.75万 1488.95万 41.32% 发票及时入账,发票未到暂估费用减少
财务费用(元) 794.85万 80.16万 891.56% 受汇率变动影响,汇兑损益减少
租赁负债(元) 784.53万 1123.10万 30.15% 深圳工厂部分厂房退租
其他收益(元) 540.34万 411.40万 31.34% 收到政府补助增加
非流动负债递延收益(元) 523.54万 396.69万 31.98% 增加与资产相关的政府补助
库存股(元) 442.88万 1801.64万 75.42% 员工持股计划回购库存股、回购2024年度未能行权的限制性股票
应交税费(元) 413.29万 729.26万 43.33% 应交企业所得税费用减少
应收票据(元) 92.40万 744.83万 87.59% 收到客户的商业承兑汇票减少
交易性金融负债(元) 57.91万 523.58万 88.94% 远期结售汇公允价值变动损益减少
资产处置收益(元) 52.51万 8.91万 489.33% 部分固定资产清理收益增加
营业外收入(元) 49.40万 84.55万 41.57% 政府奖励资金同比有所减少
营业外支出(元) 31.29万 82.73万 62.18% 报废固定资产净损失减少
其他综合收益1(元) 19.72万 33.72万 41.52% 国外子公司汇率影响
资产减值损失(元) -65.91万 265.92万 124.79% 成品库存相比2024年有所减少,计提存货减值准备有所减少
投资收益(元) -1158.34万 -3616.84万 67.97% 证券投资产生投资损益减少
经营活动产生的现金流量净额(元) -2305.03万 6522.97万 135.34% 今年经营活动销售回款速度相比去年同期有所下降
投资活动产生的现金流量净额(元) -3.02亿 -1.12亿 169.04% 募集资金理财收回相比去年减少、固定资产及其他长期资产支出增加

资产负债构成

科目 金额
流动资产 15.41亿元
无形资产 1.15亿元
其它 10.10亿元
资产总计 26.66亿元
科目 金额
流动负债 8.18亿元
长期借款 5.17亿元
其它 2716.77万元
负债总计 13.62亿元

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