换肤

财务诊断

报告期:三季报

财务状况明显改善

相对同行业盈利性增强,但公司经营的不利影响易于抵消。[查看具体诊断]

  •  个股本期
  •  去年同期

据凯发电气三季报分析:

  盈利能力有所加强,主营业务利润贡献明显提升

  成长能力有所加强,营业收入增速大幅提升

  偿债能力有所加强,盈利增速高于债务增速

  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,销售占用资金的局面仍未改变

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财务指标

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  • 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
资本公积(元) 5.20亿 3.91亿 32.94% 本期公司发行的可转换债券到期转股增加股本溢价
合同资产(元) 2.39亿 1.77亿 34.55% 境外已完工未结算资产金额比期初增加
偿还债务支付的现金(元) 1.84亿 1.11亿 65.98% 本期公司偿还银行贷款及到期未转股的可转债本金
收到的税费返还(元) 7300.13万 5047.28万 44.63% 本期公司收到税费返还较上年同期大幅增加
其他流动资产(元) 7238.28万 3336.33万 116.95% 本期公司预缴的增值税大幅增加
无形资产(元) 4665.86万 2166.64万 115.35% 本期控股子公司华凯增加少数股东以知识产权投资2940万
预付款项(元) 4320.63万 1586.02万 172.42% 本期公司项目增加,备货量增加
少数股东权益(元) 3485.22万 834.74万 317.52% 本期控股子公司华凯吸收少数股东投资3045万,华凯由全资子公司变更为控股子公司
其他非流动资产(元) 3151.45万 2246.57万 40.28% 子公司华凯增加了预付非流动资产采购款
一年内到期的非流动负债(元) 2344.81万 1.38亿 83.01% 本期公司发行的可转换债券已到期
分配股利、利润或偿付利息支付的现金(元) 1996.89万 1347.50万 48.19% 公司本期支付股利较上期大幅减少
收到其他与投资活动有关的现金(元) 1701.00万 6043.99万 71.86% 本期公司收回的结构性存款金额较上年同期减少
汇率变动对现金及现金等价物的影响(元) 925.32万 -960.89万 196.30% 本期汇率波动较大
应交税费(元) 922.72万 2377.59万 61.19% 本期应交企业所得税、应交增值税余额减少
其他综合收益1(元) 866.47万 -92.24万 1039.34% 外币财务报表折算差额
所得税费用(元) 778.23万 384.43万 102.44% 本期境外公司按德国商法确认的所得税费用增加
在建工程合计(元) 683.84万 200.72万 240.69% 本期公司办公楼装修改造增加
财务费用(元) 683.55万 1241.60万 44.95% 境外利息收入增加
交易性金融资产(元) 300.00万 2001.00万 85.01% 本期公司结构性存款减少
长期股权投资(元) 117.52万 186.50万 36.99% 本期境外的权益法核算的长期股权投资收益减少,被投资企业本期为亏损
取得投资收益收到的现金(元) 19.94万 57.46万 65.30% 本期公司收到结构性存款投资收益较上年同期略有减少
营业外收入(元) 19.49万 2.15万 808.40% 本期收到科技基金款项和违约金
营业外支出(元) 6.20万 7402.21 737.46% 本期对外捐赠5万元
处置固定资产、无形资产和其他长期资产收回的现金净额(元) 5.31万 1.56万 240.13% 本期公司处置固定资产收回的金额较上年同期略有增加
资产处置收益(元) -6472.77 -28.95万 97.76% 本期资产处置损失减少
投资收益(元) -53.59万 -1.64万 3162.18% 本期境外的权益法核算的长期股权投资收益减少,被投资企业本期为亏损
资产减值损失(元) -310.68万 129.51万 339.89% 本期合同资产的坏账准备较上年同期减少
少数股东损益(元) -351.42万 32.41万 1184.33% 公司的控股子公司华凯本期利润较上年同期减少
投资活动产生的现金流量净额(元) -2240.12万 -5855.12万 61.74% 本期公司未购买现金管理产品
信用减值损失(元) -2537.43万 1608.92万 257.71% 本期应收账款的坏账准备较上年同期减少
经营活动产生的现金流量净额(元) -6405.40万 -1.43亿 55.24% 本期公司收回的货款较去年同期大幅增加
筹资活动产生的现金流量净额(元) -6583.88万 -533.70万 1133.63% 本期公司偿还银行贷款同比增长,以及本期支付股利同比增长

资产负债构成

科目 金额
流动资产 23.64亿元
无形资产 4665.86万元
长期投资 117.52万元
其它 4.70亿元
资产总计 28.82亿元
科目 金额
流动负债 9.73亿元
长期借款 2900.00万元
其它 1.11亿元
负债总计 11.14亿元

财务报告查看

年份 一季报 中报 三季报 年报 年报审计意见
2023 -- --
2022 标准无保留意见
2021 标准无保留意见

杜邦分析结构图