换肤

财务诊断

报告期:三季报

财务状况明显改善

相对同行业销售回款能力开始增强,但负债资产占比维持稳定。[查看具体诊断]

  •  个股本期
  •  去年同期

据博世科三季报分析:

  盈利能力有所加强,企业经营效益扭亏为盈

  成长能力有所加强,营利增速步入上升通道

  偿债能力有所削弱,即时支付现金能力明显下滑

  运营能力维持稳定,应收账款周转速度需加快

  现金流能力明显改善,销售回款能力开始增强

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财务指标

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  • 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
合同负债(元) 5.66亿 4.18亿 35.4300% 预收货款影响
货币资金(元) 4.21亿 8.55亿 50.7900% 期末银行存款减少影响
其他流动负债(元) 3.98亿 2.70亿 47.5600% 股东借款增加影响
存货(元) 3.55亿 2.65亿 34.0900% 在产品增加影响
经营活动产生的现金流量净额(元) 2.96亿 1.19亿 147.5100% 本期支付的职工薪酬、费用、银行承兑汇票保证金减少影响
其他应收款合计(元) 2.56亿 1.70亿 50.6100% 增加应收债权转让款影响
预付款项(元) 2.04亿 1.09亿 86.9300% 预付工程款、材料款项影响
其他应付款合计(元) 2.02亿 1.09亿 85.1900% 收到转让子公司股权转让意向金影响
长期应付款合计(元) 1.25亿 3355.44万 272.3000% 增加融资租赁借款影响
其他流动资产(元) 7075.10万 1.19亿 40.6800% 待抵扣增值税进项税减少影响
信用减值损失(元) 6562.76万 -8581.60万 176.4700% 应收账款计提坏账减少
应交税费(元) 6030.11万 3387.40万 78.0200% 应交增值税增加影响
应付职工薪酬(元) 3437.46万 6008.83万 42.7900% 支付职工薪酬影响
销售费用(元) 2740.74万 5710.49万 52.0100% 员工薪酬、差旅费、招待费减少
应收票据(元) 2313.34万 8014.62万 71.1400% 期末公司已背书或贴现且尚未到期的应收票据减少影响
其他收益(元) 1869.85万 2943.40万 36.4700% 收到政府补助及政府补助项目验收
使用权资产(元) 537.31万 3560.02万 84.9100% 融资租赁到期影响
所得税费用(元) 501.56万 -2282.63万 121.9700% 利润总额
投资收益(元) 386.20万 -82.16万 570.0600% 联营企业投资收益
租赁负债(元) 258.77万 527.97万 50.9900% 融资租赁到期影响
其他综合收益1(元) 181.79万 -6.24万 3014.0200% 外币报表折算差额的影响
营业外支出(元) 34.43万 176.67万 80.5100% 固定资产报废损失
营业外收入(元) 29.55万 62.58万 52.7900% 处置资产
资产减值损失(元) -276.00万 3626.20万 107.6100% 合同资产原值增加,相应坏账增加
投资活动产生的现金流量净额(元) -1643.49万 -2.95亿 94.4300% 固定资产建设支出减少、处置子公司收到现金增加影响
筹资活动产生的现金流量净额(元) -4.69亿 -1.63亿 187.5100% 新增借款减少影响

资产负债构成

科目 金额
流动资产 45.26亿元
无形资产 37.78亿元
长期投资 3.52亿元
其它 28.89亿元
资产总计 115.45亿元
科目 金额
流动负债 61.64亿元
长期借款 17.47亿元
其它 11.24亿元
负债总计 90.35亿元

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