换肤

财务诊断

报告期:四季报

财务状况有所下降

相对同行业公司现金回收质量很高,但销售回款能力短期内恶化。[查看具体诊断]

  •  个股本期
  •  去年同期

据锋龙股份四季报分析:

  盈利能力明显恶化,企业经营效益出现亏损

  成长能力有所加强,固定资产扩张将支撑企业经营成长

  偿债能力维持稳定,偿还流动负债能力很强

  运营能力维持稳定,中长期融资能力得到很大提升

  现金流能力明显恶化,销售回款能力短期内恶化

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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
  • 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
应付账款(元) 7864.20万 1.14亿 30.80% 应付材料款和工程款减少
短期借款(元) 6326.81万 4203.43万 50.52% 银行贷款增加
取得借款收到的现金(元) 3974.81万 100.00万 3874.81% 本期向银行贷款增加
偿还债务支付的现金(元) 1854.81万 300.00万 518.27% 本期归还银行贷款增加
应付职工薪酬(元) 889.75万 1384.04万 35.71% 本期发放上年计提年终奖
应付票据(元) 828.77万 491.81万 68.52% 票据支付材料款增加
预付款项(元) 819.24万 584.49万 40.16% 预付模具款增加
收到其他与经营活动有关的现金(元) 475.14万 805.32万 41.00% 收到政府补助减少以及收回银行承兑汇票保证金减少
应收票据(元) 388.95万 156.47万 148.58% 票据收到货款增加
其他非流动资产(元) 384.40万 226.73万 69.54% 预付设备款增加
应交税费(元) 382.92万 594.14万 35.55% 应交土地使用税和房产税减少
支付的各项税费(元) 381.69万 652.52万 41.51% 上期支付以前年度缓交税费
其他应收款合计(元) 258.02万 76.22万 238.51% 应收固定资产处置款和应收出口退税增加
收到的税费返还(元) 207.99万 153.74万 35.28% 收到出口退税增加
财务费用(元) 111.42万 175.29万 36.44% 汇兑损失减少
取得投资收益收到的现金(元) 104.84万 164.57万 36.29% 上期处置交易性金融资产取得收益
合同负债(元) 95.87万 36.77万 160.74% 预收货款增加
一年内到期的非流动负债(元) 77.87万 207.88万 62.54% 应付债券利息减少
投资收益(元) 18.11万 -29.54万 161.31% 上期处置长期股权投资发生损失
其他流动负债(元) 12.46万 4.65万 168.26% 待转销项税额增加
其他综合收益(元) 2516.95 -447.50 662.45% 公司子公司锋龙电机香港有限公司之外币财务报表折算差额
信用减值损失(元) -8.02万 64.94万 112.36% 本期计提应收款项坏账准备
资产减值损失(元) -18.03万 -9.63万 87.10% 本期商誉减值损失增加
汇率变动对现金及现金等价物的影响(元) -20.14万 -60.73万 66.84% 汇率变动产生汇兑损益

资产负债构成

科目 金额
流动资产 5.57亿元
无形资产 6358.50万元
其它 4.81亿元
资产总计 11.02亿元
科目 金额
流动负债 1.78亿元
其它 1.58亿元
负债总计 3.36亿元

财务报告查看

年份 一季报 中报 三季报 年报 年报审计意见
2024 -- -- -- --
2023 标准无保留意见
2022 标准无保留意见

杜邦分析结构图