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百亚股份

i问董秘
企业号

003006

财务诊断

报告期:三季报

财务状况有所下降

相对同行业流动资产得到了合理利用,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

据百亚股份三季报分析:

  盈利能力维持稳定,主营获利能力保持稳定

  成长能力明显恶化,营利增速明显收窄,营利性遭挤压

  偿债能力有所削弱,即时支付现金能力明显下滑

  运营能力有所削弱,中长期融资能力受到很大抑制

  现金流能力明显恶化,公司现金回收质量较差

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,"0.53","1.50"],["75.73","74.57","70.58","70.98","68.28","69.08","70.78","72.00","69.94","74.74","72.42","77.03","73.24","75.04","71.84","73.41","69.33","70.61","61.92","80.81","70.24","87.20","79.45","75.59","73.63","68.04","58.03","69.79","95.85","121.40","125.80","121.78","121.72","54.32"],["53.92","53.52","52.20","54.36","53.43","54.85","54.18","56.79","57.04","55.50","53.74","55.12","56.12","53.76","49.25","49.04","46.87","45.14","37.84","29.35","40.10","53.24","40.33","53.97","56.63","64.60","63.77","68.98","34.28","47.89","48.12","43.69","36.57","28.46"],["2.61","2.78","2.73","2.98","3.12","3.33","3.12","3.38","3.40","3.60","3.22","3.31","3.15","3.47","3.38","3.30","3.53","2.77","2.46","3.01","1.71","1.52","1.45","1.28","1.27","1.36","2.01","1.78","1.79","1.96","2.10","2.53","1.58","2.18"],["1.99","2.19","2.01","2.26","2.36","2.64","2.57","2.59","2.69","3.06","2.70","2.73","2.60","2.87","2.79","2.64","2.97","2.19","1.95","2.40","1.20","1.02","0.92","0.84","0.86","0.84","1.01","1.33","1.17","1.22","1.15","1.64","0.95","1.66"],["1.96","2.16","1.98","2.24","2.34","2.61","2.54","2.56","2.65","3.03","2.66","2.69","2.55","2.84","2.76","2.61","2.95","2.15","1.92","2.35","1.16","0.97","0.87","0.79","0.82","0.84","1.01","1.33","1.17","1.22","1.15","1.64","0.95","1.62"],["0.51","0.50","0.52","0.47","0.45","0.44","0.45","0.43","0.42","0.41","0.43","0.40","0.44","0.39","0.41","0.42","0.43","0.45","0.57","0.56","0.73","0.67","0.77","0.64","0.62","0.57","0.64","0.92","0.63","0.87","0.94","0.97","0.55","0.43"],["31.19%","30.89%","31.68%","29.22%","28.45%","27.82%","28.53%","27.55%","27.21%","26.87%","27.98%","26.57%","27.68%","25.56%","26.27%","27.16%","27.57%","30.41%","32.73%","31.66%","39.79%","38.66%","40.43%","38.66%","38.05%","36.34%","37.06%","46.89%","37.13%","46.59%","48.36%","49.20%","35.62%","29.91%"]],"year":[[2024,2023,2022,2021,2020,2019,2018,2017,2016,2015,2014,2013,2012],["2.18\u4ebf","2.31\u4ebf","3.61\u4ebf","3.50\u4ebf","7.99\u4ebf","2.42\u4ebf","1.63\u4ebf","1.36\u4ebf","1.49\u4ebf","9200.93\u4e07","6025.33\u4e07","7785.31\u4e07","8070.42\u4e07"],["7.81%","3.67%","-19.73%","-39.05%","179.41%","65.80%","54.36%","30.27%","85.74%","206.99%","18.29%","11.21%","97.31%"],["1.87\u4ebf","1.97\u4ebf","3.31\u4ebf","3.13\u4ebf","7.77\u4ebf","2.29\u4ebf","1.56\u4ebf","1.28\u4ebf","1.44\u4ebf","8554.49\u4e07","5645.90\u4e07","6332.38\u4e07","7762.11\u4e07"],["4.35%","18.07%","-13.50%","-42.13%","193.50%","68.61%","65.70%","58.96%","101.35%","145.86%","37.75%","5.83%","141.84%"],["35.28\u4ebf","33.98\u4ebf","36.17\u4ebf","32.31\u4ebf","36.76\u4ebf","22.29\u4ebf","18.48\u4ebf","15.27\u4ebf","14.67\u4ebf","13.05\u4ebf","10.98\u4ebf","11.66\u4ebf","10.55\u4ebf"],["11.36%","-0.89%","5.05%","-2.19%","64.25%","20.89%","24.78%","28.75%","22.41%","20.42%","19.68%","7.29%","26.03%"],["0.7600","0.8400","1.0900","1.3600","2.9200","1.2500","0.8000","0.6200","1.1000","0.6300","0.1400","0.2900","0.5100"],["11.16","11.14","12.42","12.39","10.58","5.60","4.39","5.38","4.28","3.85","3.78","3.32","4.64"],["4.84","5.12","5.94","6.42","4.19","1.45","1.21","2.54","1.96","1.28","1.61","2.16","3.75"],["5.01","4.82","5.26","4.69","4.91","2.83","1.97","1.67","1.15","1.69","1.65","0.90","1.05"],["1.14","1.54","2.15","1.29","3.74","1.90","0.92","0.82","1.08","1.23","-0.22","0.58","0.70"],["6.45%","8.43%","9.29%","10.98%","19.08%","12.38%","9.59%","8.53%","9.78%","8.39%","6.55%","8.45%","8.27%"],["29.69%","30.14%","27.63%","30.24%","38.95%","35.37%","31.54%","32.24%","36.78%","35.15%","31.84%","34.55%","31.81%"],["7.14%","7.30%","8.42%","13.05%","38.42%","25.85%","21.70%","19.37%","27.53%","19.90%","14.23%","18.10%","25.81%"],["7.06%","7.12%","8.09%","9.81%","27.81%","22.23%","19.05%","15.38%","24.43%","17.99%","13.57%","14.98%","17.39%"],["122.78","124.95","126.16","121.08","99.75","122.80","123.20","122.28","117.99","127.89","126.03","133.17","126.10"],["5.81","5.53","5.31","5.53","6.46","5.77","6.01","6.04","5.74","5.71","5.28","4.41","4.66"],["70.58","70.78","72.42","71.84","61.92","72.50","69.65","67.55","74.75","75.76","77.17","88.28","85.42"],["52.20","54.18","53.74","49.25","37.84","50.30","53.55","54.73","51.89","52.13","48.86","44.89","40.68"],["2.73","3.12","3.22","3.38","2.46","1.77","1.42","1.44","1.39","1.60","1.89","1.98","1.75"],["2.01","2.57","2.70","2.79","1.95","1.24","0.93","0.89","0.96","1.06","1.07","1.04","0.73"],["1.98","2.54","2.66","2.76","1.92","1.21","0.93","0.89","0.96","1.06","1.07","1.04","0.73"],["0.52","0.45","0.43","0.41","0.57","0.68","0.75","0.95","1.90","1.07","1.18","0.77","0.89"],["31.68%","28.53%","27.98%","26.27%","32.73%","37.50%","40.40%","44.82%","50.33%","44.80%","46.21%","41.77%","42.85%"]]}

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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) 3.34亿 2.19亿 52.15% 本报告期内主营业务收入增加
交易性金融资产(元) 1.99亿 3.32亿 40.02% 公司购买理财产品到期
预付款项(元) 8409.27万 3024.04万 178.08% 本期末公司预付电商平台充值款增加
合同负债(元) 6678.42万 9897.01万 32.52% 公司预收款减少
其他非流动资产(元) 5813.92万 1693.08万 243.39% 公司本期内预付生产设备款项增加
在建工程合计(元) 5530.81万 3421.35万 61.66% 公司新购生产设备尚未达到预定可使用状态
应交税费(元) 2946.61万 158.32万 1761.21% 本期公司销售收入和税前利润增加
非流动负债递延收益(元) 2604.13万 628.27万 314.49% 公司收到补助资金
其他应收款合计(元) 2376.97万 1562.76万 52.10% 收到的第三方平台未提现余额增加
应付职工薪酬(元) 1708.21万 5450.72万 68.66% 公司上年因业绩增长计提的年度绩效奖励增加
长期应付款合计(元) 1269.57万 1977.55万 35.80% 公司长期付款正常支付
其他流动负债(元) 522.49万 984.41万 46.92% 公司收到客户预付货款减少导致预付增值税金相应减少
营业外支出(元) 292.47万 194.75万 50.18% 确认非流动资产毁损报废损失
租赁负债(元) 178.08万 418.14万 57.41% 公司使用权资产正常支付
其他流动资产(元) 177.66万 2313.41万 92.32% 上期末待抵扣进项税于本期正常抵扣
营业外收入(元) 68.80万 339.62万 79.74% 公司上年同期收到保险赔款
财务费用(元) -8.03万 -258.09万 96.89% 利息收入增加
信用减值损失(元) -315.28万 245.07万 228.65% 本期对应收账款计提坏账损失增加

资产负债构成

科目 金额
流动资产 12.03亿元
无形资产 6359.38万元
长期投资 2063.70万元
其它 8.08亿元
资产总计 20.95亿元
科目 金额
流动负债 5.52亿元
其它 7520.22万元
负债总计 6.27亿元

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