换肤

哈三联

i问董秘
企业号

002900

财务诊断

报告期:三季报

财务状况有所下降

相对同行业可持续经营能力加倍增强,但出现收益质量下降。[查看具体诊断]

  •  个股本期
  •  去年同期

据哈三联三季报分析:

  盈利能力有所削弱,企业经营效益出现亏损

  成长能力有所削弱,公司规模由扩张变为收缩

  偿债能力维持稳定,财务杠杆风险加大

  运营能力有所削弱,资金占用情况明显加重

  现金流能力有所加强,可持续经营能力加倍增强

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  • 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) 7.83亿 5.76亿 35.92% 报告期内新增短期流动资金贷款本金及计提的利息支出
偿还债务支付的现金(元) 6.42亿 4.73亿 35.81% 报告期内偿还借款支付的现金同比增加
营业收入(元) 5.81亿 8.39亿 30.75% 国家药品采购相关政策影响,以及公司部分非集采制剂产品市场竞争加剧,公司部分产品销售价格下降。公司2025年前三季度收入5.81亿元,与2024年同期相比下降2.58亿元
未分配利润(元) 3.36亿 6.08亿 44.73% 报告期内亏损及分配现金股利
长期借款(元) 2.17亿 1.34亿 61.98% 报告期内新增长期贷款本金及计提的利息支出
购建固定资产、无形资产和其他长期资产支付的现金(元) 1.47亿 2.58亿 43.05% 报告期内项目投入同比减少
收回投资收到的现金(元) 1.15亿 2.05亿 43.90% 本年度购买银行结构性存款同比减少
交易性金融资产(元) 9331.48万 4808.49万 94.06% 报告期内购买理财产品
收到其他与经营活动有关的现金(元) 8708.03万 5584.36万 55.94% 公司报告期内收到的计入递延收益的项目类政府补助同比增加
应收账款(元) 8495.29万 2.09亿 59.45% 上年末子公司龙江动保、裕阳进出口对客户的应收账款在本报告期收回
资产减值损失(元) 5395.54万 120.48万 4378.31% 公司冻干粉针剂产品注射用炎琥宁因政策增加黑框警示语,产品单价大幅下降而对其产成品、原料药计提大额存货跌价准备
开发支出(元) 5079.32万 3856.16万 31.72% 氨茶碱片、马来酸阿塞那平舌下片项目、对乙酰氨基酚布洛芬片、磷酸芦可替尼原料及制剂等研发项目的投入
一年内到期的非流动负债(元) 3758.36万 2.21亿 82.98% 报告期内偿还长期借款
递延所得税资产(元) 3582.39万 2521.95万 42.05% 报告期内公司收到的计入递延收益的政府补助、计提的存货跌价准备、“石四药集团”公允价值下降等导致的可抵扣暂时性差异增加
取得投资收益收到的现金(元) 2908.22万 2076.55万 40.05% 报告期内权益法核算的长期股权投资“敷尔佳科技”股票分红同比增加
投资收益(元) 1662.99万 2548.56万 34.75% 报告期内按照权益法确认对联营企业敷尔佳科技的投资收益同比减少
财务费用(元) 1278.27万 -37.00万 3555.24% 报告期内计提的利息收入同比减少以及收到的贷款贴息同比减少
应付职工薪酬(元) 927.68万 1565.32万 40.74% 报告期末计提的非全日制用工人员的工资与员工减少,工资较上年末减少
应收款项融资(元) 905.04万 682.64万 32.58% 报告期内收到系统重要性银行的银行承兑汇票大多数尚未背书转让
其他应收款合计(元) 625.58万 1336.11万 53.18% 上年末计提联营企业敷尔佳科技的应收股利在本期收到
支付其他与筹资活动有关的现金(元) 425.34万 1717.77万 75.24% 报告期内银行承兑保证金同比减少
租赁负债(元) 315.60万 468.42万 32.62% 报告期内支付长期租赁款项
收到的税费返还(元) 249.51万 549.58万 54.60% 子公司“裕阳进出口”收到的出口退税同比减少
应交税费(元) 235.72万 885.29万 73.37% 母公司应交增值税大幅减少
其他流动负债(元) 222.47万 681.11万 67.34% 上年末部分已背书未到期银行承兑汇票在报告期内到期终止确认
少数股东权益(元) 139.97万 403.46万 65.31% 公司非全资二级子公司“湃驰泰克”持续亏损
应收票据(元) 41.07万 487.95万 91.58% 上年末背书的非系统重要性银行的银行承兑汇票到期
处置固定资产、无形资产和其他长期资产收回的现金净额(元) 18.44万 1.96万 838.78% 子公司“龙江动保”报告期内处置生产设备
营业外支出(元) 5.82万 137.58万 95.77% 上年同期对哈三联慈善基金会捐赠
库存股(元) 2.00万 1313.66万 99.85% 报告期内“公司2022年限制性股票激励计划”第三个解除限售期解除限售条件成就,解除对应的股票回购义务
资产处置收益(元) -1.77万 31.07万 105.69% 报告期内以车抵账产生的资产处置收益同比减少
信用减值损失(元) -175.44万 -19.85万 783.77% 报告期内应收款项减少,对应按预期信用损失方法计提的部分应收账款坏账准备转回
公允价值变动收益(元) -977.01万 -744.67万 31.20% 公司证券投资的公允价值进一步下跌,损失幅度大于同期
所得税费用(元) -1438.14万 224.24万 741.35% 报告期内,一方面公司收到的计入递延收益的政府补助、计提的存货跌价准备、“石四药集团”公允价值下降等导致的可抵扣暂时性差异增加,对应计提的递延所得税资产增加;另一方面公司的长期股权投资、固定资产一次性扣除等形成的应纳税暂时性差异减少,对应计提的递延所得税负债减少

资产负债构成

科目 金额
流动资产 11.88亿元
长期投资 7.08亿元
无形资产 1.23亿元
其它 15.90亿元
资产总计 36.09亿元
科目 金额
流动负债 12.20亿元
长期借款 2.17亿元
其它 2.67亿元
负债总计 17.04亿元

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