换肤

优彩资源

i问董秘
企业号

002998

财务诊断

报告期:三季报

财务状况明显改善

相对同行业营业收入由亏转盈,但公司规模由扩张变为收缩。[查看具体诊断]

  •  个股本期
  •  去年同期

据优彩资源三季报分析:

  盈利能力有所削弱,企业经营效益大幅下降

  成长能力维持稳定,营业收入由亏转盈

  偿债能力维持稳定,偿还流动负债具有较好保障

  运营能力有所加强,存货变现能力有所增强

  现金流能力有所加强,可持续经营能力加倍增强

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财务指标

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4ebf","32.25\u4ebf","37.67\u4ebf","30.77\u4ebf","32.47\u4ebf","21.56\u4ebf","34.53\u4ebf","45.97\u4ebf","35.91\u4ebf","33.20\u4ebf","27.40\u4ebf","22.35\u4ebf"],["-1.56%","-1.86%","4.59%","4.06%","2.20%","10.22%","10.36%","21.02%","18.68%","19.43%","8.79%","16.71%","12.07%","3.51%","16.07%","10.55%","27.55%","25.04%","37.11%","-7.35%","-21.83%","248.28%","-30.41%","199.28%","758.70%","3.62%","11.18%","21.88%","38.73%"],["0.1000","0.1300","0.1200","0.0700","0.0700","0.1100","0.1100","0.0300","0.1100","0.0800","0.0200","0.1100","-0.0500","0.0300","0.0800","-0.1700","0.1700","0.2400","0.2000","0.0300","0.0700","0.1000","-0.0100","0.1700","0.2300","0.1700","-0.3700","0.2400","0.2200"],["6.76","6.59","6.58","6.49","6.10","6.37","6.09","6.03","6.01","6.12","6.01","6.00","5.49","5.58","6.03","5.97","6.14","5.85","5.82","5.47","5.57","5.34","5.89","5.36","5.37","5.43","5.36","5.79","4.95"],["2.46","2.30","2.30","2.30","2.21","2.31","2.22","2.22","2.23","2.35","2.26","2.26","2.19","2.20","2.42","2.41","2.41","2.10","2.23","2.06","2.01","1.79","2.06","1.82","1.77","1.87","1.50","1.90","1.73"],["3.09","3.07","3.07","2.97","2.68","2.85","2.65","2.57","2.55","2.54","2.51","2.50","2.06","2.16","2.36","2.28","2.48","2.50","2.34","2.16","2.33","2.29","2.54","2.29","2.35","2.29","2.33","2.52","1.69"],["0.36","0.59","-0.55","0.62","0.76","0.12","-0.49","0.52","-0.06","0.52","-0.39","0.54","0.26","0.06","-0.50","0.40","0.12","0.37","-0.33","0.51","0.26","0.80","-0.63","0.31","0.27","0.54","0.27","0.31","0.66"],["4.69%","5.24%","4.83%","2.02%","3.45%","3.76%","4.16%","0.33%","3.41%","2.80%","1.46%","20.98%","-2.38%","-0.02%","2.25%","-13.45%","2.77%","8.29%","10.19%","-5.91%","0.43%","4.97%","-1.83%","8.36%","8.31%","5.54%","-14.15%","7.70%","6.16%"],["9.35%","9.94%","9.94%","8.39%","8.94%","8.89%","9.21%","8.03%","8.16%","7.65%","6.76%","4.32%","5.65%","7.13%","10.45%","9.43%","11.02%","13.40%","15.61%","11.35%","13.94%","13.46%","13.20%","13.73%","14.37%","14.49%","8.93%","16.86%","15.50%"],["1.07%","1.54%","1.33%","0.42%","0.70%","1.19%","1.07%","-0.35%","1.33%","1.03%","0.56%","-0.32%","0.66%","1.47%","2.34%","2.01%","2.93%","4.25%","3.63%","-17.13%","0.93%","1.33%","-1.02%","3.70%","2.25%","2.44%","-11.44%","3.72%","3.93%"],["0.85%","1.54%","1.34%","0.30%","0.70%","0.97%","0.76%","-0.45%","1.30%","0.97%","0.55%","-0.41%","0.58%","1.51%","2.30%","1.93%","1.72%","3.86%","3.46%","-163.57%","0.33%","0.73%","-1.32%","3.31%","1.93%","2.49%","-23.52%","3.94%","3.54%"],["85.92","88.54","96.34","74.35","77.26","80.91","85.30","67.58","69.81","72.69","81.25","72.75","79.53","88.31","89.90","68.08","70.39","72.97","82.19","69.84","77.26","97.18","111.35","75.70","82.94","88.73","82.68","69.86","84.63"],["1.80","1.80","1.49","2.30","2.21","1.91","1.60","2.09","2.18","2.43","1.88","2.80","2.17","1.90","1.67","1.84","2.42","2.97","2.04","4.02","3.45","2.55","1.47","2.98","2.71","2.90","4.66","3.58","2.85"],["59.53","61.70","66.66","51.01","52.56","56.26","59.76","46.56","47.99","50.59","58.40","50.69","55.00","62.39","64.78","45.78","45.43","46.25","53.12","44.00","46.56","65.90","76.65","46.41","48.62","53.51","45.31","39.39","53.88"],["26.39","26.84","29.69","23.34","24.70","24.65","25.54","21.02","21.82","22.10","22.85","22.07","24.54","25.91","25.11","22.29","24.96","26.72","29.07","25.84","30.70","31.28","34.70","29.29","34.32","35.22","37.37","30.46","30.75"],["2.84","2.79","2.80","2.38","2.18","2.65","2.48","2.45","2.62","2.61","2.64","1.97","1.67","1.78","1.99","1.79","1.93","2.06","2.29","2.11","1.75","2.95","3.81","2.57","2.41","2.67","2.16","2.01","1.87"],["1.68","1.61","1.75","1.53","1.26","1.57","1.52","1.72","1.81","1.80","1.78","1.39","1.10","1.12","1.26","1.24","1.22","1.39","1.60","1.63","0.99","1.81","2.20","1.79","1.91","2.13","1.57","1.42","1.29"],["1.56","1.45","1.56","1.40","1.21","1.44","1.44","1.67","1.75","1.75","1.73","1.36","1.06","1.09","1.22","1.20","1.17","1.32","1.55","1.57","0.95","1.75","2.07","1.66","1.91","2.06","1.57","1.42","1.29"],["1.19","1.14","1.13","1.04","1.13","1.03","1.09","0.97","1.02","1.02","0.92","0.90","0.84","0.78","0.70","0.63","0.62","0.71","0.74","11.26","1.69","1.48","1.77","1.35","1.64","1.72","1.76","1.07","0.99"],["45.68%","44.69%","43.96%","43.23%","45.34%","41.55%","43.56%","42.37%","43.15%","43.17%","41.75%","42.30%","51.20%","48.88%","46.32%","45.13%","41.27%","43.21%","41.87%","43.43%","44.84%","42.53%","46.41%","42.79%","46.38%","46.53%","46.27%","42.58%","44.36%"]],"year":[[2024,2023,2022,2021,2020,2019,2018,2017,2016],["2.94\u4ebf","2.57\u4ebf","2.21\u4ebf","10.51\u4ebf","3.81\u4ebf","6.97\u4ebf","3.89\u4ebf","4.87\u4ebf","3.41\u4ebf"],["35.39%","110.99%","-44.92%","69.07%","-177.47%","177.88%","-28.65%","65.35%","232.40%"],["2.56\u4ebf","2.02\u4ebf","4346.73\u4e07","10.20\u4ebf","3.32\u4ebf","5.32\u4ebf","3.67\u4ebf","4.64\u4ebf","3.17\u4ebf"],["179.05%","575.26%","-84.95%","158.50%","17.08%","24.98%","-31.78%","70.49%","314.87%"],["212.70\u4ebf","186.83\u4ebf","153.02\u4ebf","139.95\u4ebf","112.70\u4ebf","134.57\u4ebf","99.13\u4ebf","78.71\u4ebf","59.36\u4ebf"],["6.29%","18.09%","7.88%","20.40%","-19.05%","8.89%","14.99%","37.13%","11.64%"],["0.3600","0.3400","0.2500","0.5300","0.3000","0.7200","0.3400","0.7400","0.5400"],["6.49","6.27","6.12","5.99","6.71","5.36","4.77","4.91","4.76"],["2.30","2.31","2.35","2.49","2.06","1.82","1.31","1.62","1.70"],["2.97","2.72","2.54","2.25","3.53","2.29","2.03","2.09","1.59"],["1.00","0.60","0.42","0.59","1.39","1.13","0.40","0.92","1.09"],["3.27%","3.25%","5.71%","3.82%","2.24%","7.89%","3.72%","7.60%","8.68%"],["8.80%","8.80%","7.99%","13.22%","14.26%","13.97%","14.79%","16.44%","14.62%"],["3.95%","3.85%","-29.09%","14.35%","-8.10%","13.18%","3.73%","15.26%","12.36%"],["3.75%","3.56%","9.50%","12.24%","-125.39%","11.39%","-3.67%","14.23%","10.96%"],["74.35","68.22","74.30","68.53","71.10","75.70","81.42","72.99","83.73"],["7.81","8.39","8.26","8.91","10.38","10.03","9.98","11.16","8.62"],["51.01","47.23","52.00","46.33","45.34","46.41","47.47","43.26","52.82"],["23.34","20.99","22.29","22.21","25.76","29.29","33.95","29.73","30.91"],["2.38","2.66","2.06","1.93","2.09","2.57","1.93","1.83","1.92"],["1.53","1.88","1.46","1.36","1.62","1.79","1.34","1.25","1.27"],["1.40","1.77","1.41","1.28","1.54","1.66","1.34","1.25","1.27"],["1.04","0.89","0.84","0.59","10.23","1.35","1.55","1.02","0.84"],["43.23%","39.49%","40.05%","42.66%","43.05%","42.79%","45.96%","42.53%","40.21%"]]}

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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
应收账款(元) 2.93亿 1.42亿 107.04% 应收账款主要在第四季度收回,故本期余额相对较大
货币资金(元) 1.84亿 5.39亿 65.82% 货款主要在第四季度收回,故本期余额相对较小
预付款项(元) 1.25亿 2524.79万 393.41% 预付材料款增加
合同负债(元) 6674.40万 2918.40万 128.70% 本期已签合同订单的预收款增加
非流动负债递延收益(元) 4454.52万 2819.90万 57.97% 本期收到政府补助增加
应收款项融资(元) 3546.58万 6270.74万 43.44% 应收未到期银行承兑汇票减少
在建工程合计(元) 2565.58万 1619.14万 58.45% 技改及自筹资金建设项目增加
其他流动资产(元) 2370.71万 5409.54万 56.18% 待抵扣增值税进项税款减少
应付职工薪酬(元) 1597.37万 2752.83万 41.97% 年末未支付奖金当期支付
其他应付款合计(元) 1556.95万 55.00万 2731.02% 本期新增股权激励回购义务
其他应收款合计(元) 1401.30万 29.98万 4574.33% 应收退税款增加
其他非流动资产(元) 1158.59万 1697.31万 31.74% 预付设备款到货后转至在建工程
其他流动负债(元) 832.98万 258.46万 222.29% 合同负债对应的待转销项税款增加
应交税费(元) 648.28万 1133.77万 42.82% 年末税费本期已缴纳
一年内到期的非流动负债(元) 575.93万 36.00万 1499.97% 本期一年内到期的应付利息增加
交易性金融资产(元) 501.10万 718.84万 30.29% 美元结构性存款理财到期减少
应收票据(元) 154.74万 60.75万 154.74% 应收未到期商业承兑汇票增加
投资收益(元) -43.39万 21.35万 303.22% 本期票据贴现增加
财务费用(元) -514.35万 147.08万 449.71% 本期利息收入、汇兑损益增加
资产减值损失(元) -658.53万 206.29万 419.23% 本期存货跌价准备增加
经营活动产生的现金流量净额(元) -5946.78万 -3.21亿 81.45% 销售商品、提供劳务收到的现金及收到的税费返还增加
投资活动产生的现金流量净额(元) -8446.08万 1.98亿 142.62% 上年同期结构性存款赎回较大
筹资活动产生的现金流量净额(元) -2.09亿 -1617.64万 1191.16% 本期分红

资产负债构成

科目 金额
流动资产 11.11亿元
无形资产 1.04亿元
其它 13.11亿元
资产总计 25.27亿元
科目 金额
流动负债 2.88亿元
其它 6.35亿元
负债总计 9.23亿元

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