换肤

中农联合

i问董秘
企业号

003042

财务诊断

报告期:三季报

财务状况有所下降

相对同行业销售回款能力显著增强,但现金依然无法满足投资的需求。[查看具体诊断]

  •  个股本期
  •  去年同期

据中农联合三季报分析:

  盈利能力维持稳定,主营获利能力保持稳定

  成长能力有所削弱,营业收入由增长转为下降

  偿债能力维持稳定,偿还流动负债压力明显

  运营能力维持稳定,资金使用效率有所下降

  现金流能力维持稳定,销售回款能力显著增强

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财务指标

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  • 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
短期借款(元) 7.64亿 5.06亿 50.87% 报告期内营运资金需求增加
应收账款(元) 4.24亿 3.15亿 34.93% 报告期末未到期的应收账款增加
长期借款(元) 2.45亿 4.17亿 41.37% 报告期末一年内到期的长期借款重分类至一年内到期的非流动负债
货币资金(元) 2.37亿 4.25亿 44.32% 报告期内营运资金支出较多
一年内到期的非流动负债(元) 1.70亿 8037.26万 112.03% 报告期末一年内到期的长期借款增加
其他流动负债(元) 1.28亿 9229.68万 38.69% 报告期末背书转让的银行承兑汇票期末未终止确认金额增加
合同负债(元) 5177.59万 1.15亿 54.81% 报告期存在履约义务的预收款项逐步履约
预付款项(元) 2338.46万 780.24万 199.71% 报告期末预付货款增加
专项储备(元) 861.40万 590.23万 45.94% 报告期内计提的安全费用大于实际支出的安全费用
其他收益(元) 324.31万 579.24万 44.01% 上期收到项目经费较多
其他应收款合计(元) 171.20万 57.56万 197.40% 报告期末员工借款增加
一年内到期的非流动资产(元) 12.08万 70.79万 82.94% 报告期末一年内到期的长期待摊费用减少
营业外收入(元) 11.27万 7.97万 41.33% 报告期内核销往来款项
投资收益(元) 1.97万 -1.18万 266.61% 报告期内购买结构性存款取得收益
其他综合收益(元) -8.23万 -9.43万 12.66% 报告期末外币财务报表折算差额减少
资产处置收益(元) -11.74万 10.20万 215.13% 报告期内报废固定资产
信用减值损失(元) -158.71万 -85.77万 85.04% 报告期预期信用损失率提高
资产减值损失(元) -752.36万 -567.24万 32.64% 报告期计提的存货跌价增加
经营活动产生的现金流量净额(元) -8996.60万 -4301.97万 109.13% 报告期内购买商品、接受劳务及支付其他与经营活动有关的现金增加

资产负债构成

科目 金额
流动资产 13.74亿元
无形资产 1.38亿元
其它 23.94亿元
资产总计 39.05亿元
科目 金额
流动负债 21.99亿元
长期借款 2.45亿元
其它 1.49亿元
负债总计 25.93亿元

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