换肤

德生科技

i问董秘
企业号

002908

财务诊断

报告期:三季报

财务状况有所下降

相对同行业主营获利能力有明显提升,但销售回款能力显著下降。[查看具体诊断]

  •  个股本期
  •  去年同期

据德生科技三季报分析:

  盈利能力维持稳定,主营获利能力有明显提升

  成长能力维持稳定,营业收入下滑趋势减缓

  偿债能力维持稳定,短期偿债能力有比较好的保障

  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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  • 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
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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
货币资金(元) 1.79亿 5.00亿 64.26% 支付在建工程款项增加、购买理财产品
在建工程合计(元) 1.34亿 9920.47万 34.78% 德生科技总部大楼建设投入增加
长期借款(元) 2123.01万 1120.28万 89.51% 本期借入用于建设总部大楼的银行长期借款增加
预付款项(元) 1754.77万 318.52万 450.92% 预付采购款增加
应付票据(元) 1409.56万 4350.77万 67.60% 银行承兑汇票到期支付
应付职工薪酬(元) 1182.44万 3044.54万 61.16% 支付年终奖金
其他流动资产(元) 1181.17万 790.95万 49.34% 取得待抵扣进项税增加
其他收益(元) 590.36万 1202.20万 50.89% 政府补助减少
应交税费(元) 582.11万 1247.35万 53.33% 期末未交增值税减少
其他非流动资产(元) 364.14万 135.78万 168.19% 预付长期资产款增加
使用权资产(元) 278.48万 693.70万 59.86% 资产摊销减少
信用减值损失(元) 235.14万 1089.58万 78.42% 应收款项收回,相应计提的信用减值损失减少
应收票据(元) 161.91万 424.14万 61.83% 承兑汇票到期兑付
投资收益(元) 145.27万 302.76万 52.02% 理财收益减少
长期待摊费用(元) 108.56万 156.21万 30.50% 费用摊销减少
营业外支出(元) 96.57万 36.80万 162.41% 本期其他支出减少
营业外收入(元) 52.62万 30.20万 74.23% 本期其他收入增加
所得税费用(元) 24.03万 5.60万 329.42% 本期待弥补亏损确认的递延所得税费用减少
资产处置收益(元) -1.39万 2.33万 159.76% 固定资产处置收益减少
资产减值损失(元) -12.03万 -47.35万 74.60% 本期转回存货跌价准备
财务费用(元) -19.14万 -32.68万 41.44% 利息收入减少
筹资活动产生的现金流量净额(元) -449.64万 -6818.08万 93.41% 本期筹资活动流入增加
经营活动产生的现金流量净额(元) -1.37亿 -8666.69万 57.73% 本期经营活动现金流入减少
投资活动产生的现金流量净额(元) -1.68亿 -2.25亿 25.40% 本期投资活动流出减少

资产负债构成

科目 金额
流动资产 9.88亿元
无形资产 2.05亿元
其它 2.63亿元
资产总计 14.56亿元
科目 金额
流动负债 3.05亿元
长期借款 2123.01万元
其它 48.90万元
负债总计 3.27亿元

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