换肤

五方光电

i问董秘
企业号

002962

财务诊断

报告期:三季报

财务状况有所下降

相对同行业即时支付现金能力下滑,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

据五方光电三季报分析:

  盈利能力有所削弱,企业经营效益大幅下降

  成长能力明显恶化,经营业绩承受明显压力

  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,资产综合利用有所优化

  现金流能力维持稳定,公司的资金利用效率遭到削弱

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  • 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
筹资活动现金流入小计(元) 5.91亿 4.26亿 38.82% 本期新增长期借款
取得借款收到的现金(元) 5.91亿 4.25亿 38.94% 本期新增长期借款
偿还债务支付的现金(元) 5.36亿 4.02亿 33.46% 本期银行贷款到期还款增加
应收账款(元) 1.58亿 9603.80万 64.69% 本期营业收入增加致应收账款增加
应付账款(元) 1.40亿 9812.57万 42.30% 本期产量增加致材料采购量增加
支付给职工以及为职工支付的现金(元) 1.21亿 9021.39万 34.54% 本期产量增加致支付人工成本增加
应收款项融资(元) 8031.49万 4659.78万 72.36% 本期营业收入增加致收到的银行承兑汇票增加
收到其他与经营活动有关的现金(元) 5713.29万 2263.45万 152.41% 本期收到前期购买大额存单的利息
非流动负债递延收益(元) 4985.49万 3831.90万 30.11% 本期收到资产相关的政府补助
库存股(元) 4134.38万 559.00万 639.61% 本期继续回购股票
投资活动现金流出小计(元) 4084.61万 6263.94万 34.79% 本期支付投资款及购买设备减少
短期借款(元) 4002.83万 8570.14万 53.29% 本期银行贷款到期还款增加
营业利润(元) 3988.41万 6932.53万 42.47% 本期成熟产品价格下降致毛利率降低
利润总额(元) 3967.35万 6933.80万 42.78% 本期成熟产品价格下降致毛利率降低
长期股权投资(元) 3937.50万 2937.50万 34.04% 本期新增投资北京至格科技有限公司
净利润(元) 3611.40万 6383.23万 43.42% 本期成熟产品价格下降致毛利率降低
经营活动产生的现金流量净额(元) 3491.95万 6541.18万 46.62% 本期产量增加致支付材料、人工等成本增加,存货增加
投资支付的现金(元) 1000.00万 2425.78万 58.78% 本期支付投资款减少
支付的各项税费(元) 875.88万 1445.48万 39.41% 上期预缴当期大部分企业所得税
应交税费(元) 589.53万 136.65万 331.42% 上年预缴当期大部分企业所得税
所得税费用(元) 355.95万 550.57万 35.35% 本期利润总额下降致所得税费用减少
预付款项(元) 273.22万 1921.02万 85.78% 上年预付电费本期核销
汇率变动对现金及现金等价物的影响(元) 120.81万 -273.42万 144.19% 本期日元汇率上升
信用减值损失(元) -339.76万 -184.53万 84.12% 本期应收账款余额增加致计提坏账准备增加
投资活动产生的现金流量净额(元) -3997.50万 -5970.94万 33.05% 本期支付投资款及购买设备减少
筹资活动产生的现金流量净额(元) -4068.22万 -6416.56万 36.60% 本期新增长期借款

资产负债构成

科目 金额
流动资产 15.21亿元
无形资产 6949.44万元
长期投资 3937.50万元
其它 5.35亿元
资产总计 21.65亿元
科目 金额
流动负债 2.42亿元
长期借款 1.00亿元
其它 5031.49万元
负债总计 3.93亿元

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