换肤

海顺新材

i问董秘
企业号

300501

财务诊断

报告期:三季报

财务状况有所下降

相对同行业偿还流动负债能力很强,但可持续经营能力转向恶化。[查看具体诊断]

  •  个股本期
  •  去年同期

据海顺新材三季报分析:

  盈利能力有所削弱,企业经营效益大幅下降

  成长能力有所削弱,经营业绩承受明显压力

  偿债能力维持稳定,偿还流动负债能力很强

  运营能力维持稳定,资金使用效率有所下降

  现金流能力有所削弱,可持续经营能力转向恶化

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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
投资活动现金流出小计(元) 9.04亿 5.29亿 70.84% 本期购买股票及理财产品增加
投资活动现金流入小计(元) 8.68亿 2.90亿 199.48% 处置股票及理财产品增加及收益增加、收到参股公司上海久诚包装有限公司分红款
投资支付的现金(元) 8.50亿 3.91亿 117.37% 本期购买股票及理财产品增加
收回投资收到的现金(元) 8.14亿 2.89亿 181.80% 本期处置股票及理财产品增加
期初现金及现金等价物余额(元) 3.26亿 7.05亿 53.82% 资金用于提前偿还长期借款、股利分配、股份回购及购买短期理财
筹资活动现金流入小计(元) 2.14亿 9445.38万 126.83% 本期银行借款增加
取得借款收到的现金(元) 2.14亿 8970.00万 138.57% 本期银行借款增加
短期借款(元) 1.94亿 1.38亿 40.80% 银行借款增加
库存股(元) 1.52亿 7133.42万 112.56% 公司回购股票增加
应收款项融资(元) 1.11亿 7887.74万 40.84% 银行承兑汇票增加
偿还债务支付的现金(元) 8815.00万 2.11亿 58.30% 本期到期需偿还的债务减少
支付其他与筹资活动有关的现金(元) 7928.52万 6000.42万 32.13% 本期回购库存股增加
应付票据(元) 7091.43万 1.27亿 44.11% 本期支付到期票据
长期借款(元) 6988.79万 1910.00万 265.91% 银行长期借款增加
营业利润(元) 6297.74万 1.02亿 38.26% 浙江海顺新材料高阻隔复合材料项目和功能性聚烯烃膜材料项目结转固定资产影响计提折旧增加较大、员工持股计划费用摊销增加、利息收入同比减少、研发投入增加等因素
利润总额(元) 6251.15万 1.02亿 38.75% 浙江海顺新材料高阻隔复合材料项目和功能性聚烯烃膜材料项目结转固定资产影响计提折旧增加较大、员工持股计划费用摊销增加、利息收入及汇兑损益同比减少、研发投入增加等因素
综合收益总额(元) 5472.55万 8528.64万 35.83% 浙江海顺新材料高阻隔复合材料项目和功能性聚烯烃膜材料项目结转固定资产影响计提折旧增加较大、员工持股计划费用摊销增加、利息收入同比减少、研发投入增加等因素
持续经营净利润(元) 5441.63万 8501.62万 35.99% 浙江海顺新材料高阻隔复合材料项目和功能性聚烯烃膜材料项目结转固定资产影响计提折旧增加较大、员工持股计划费用摊销增加、利息收入同比减少、研发投入增加等因素
购建固定资产、无形资产和其他长期资产支付的现金(元) 5428.66万 1.38亿 60.74% 部分募投项目已经结项,本期支付设备款、工程款同比减少
取得投资收益收到的现金(元) 5324.10万 65.70万 8003.54% 本期收到参股公司上海久诚包装有限公司分红款、股票交易及理财产品收益增加
归属于母公司股东的综合收益总额(元) 4897.48万 7999.24万 38.78% 浙江海顺新材料高阻隔复合材料项目和功能性聚烯烃膜材料项目结转固定资产影响计提折旧增加较大、员工持股计划费用摊销增加、利息收入同比减少、研发投入增加等因素
归属于母公司股东的净利润(元) 4866.55万 7972.23万 38.96% 浙江海顺新材料高阻隔复合材料项目和功能性聚烯烃膜材料项目结转固定资产影响计提折旧增加较大、员工持股计划费用摊销增加、利息收入同比减少、研发投入增加等因素
收到其他与经营活动有关的现金(元) 4362.74万 8091.84万 46.08% 收到政府补贴同比减少
投资收益(元) 4058.22万 745.52万 444.35% 本期确认的股票交易收益增加、参股公司上海久诚包装有限公司处置子公司股权转让而确认投资收益等原因
财务费用(元) 3087.68万 2126.81万 45.18% 存款利息收入减少
在建工程合计(元) 2826.55万 1.00亿 71.80% 本期在建工程结转固定资产
一年内到期的非流动负债(元) 2350.11万 583.53万 302.74% 一年内到期的长期借款增加
其他应收款合计(元) 2159.39万 425.43万 407.58% 拟收购广东正一包装股份有限公司而支付收购意向金
经营活动产生的现金流量净额(元) 1771.70万 1.31亿 86.53% 收到政府补贴减少、销售货物收到的现金减少、购买商品支付的现金增加及税费返还减少
对联营企业和合营企业的投资收益(元) 1556.63万 714.33万 117.91% 本期参股公司上海久诚包装有限公司处置子公司股权转让而确认投资收益
长期待摊费用(元) 1411.58万 946.56万 49.13% 上海办公楼装修费用增加
预付款项(元) 1011.44万 739.93万 36.69% 采购原料及能源预付款增加
应付职工薪酬(元) 954.18万 2291.36万 58.36% 上年末计提的奖金在年初发放
收到的税费返还(元) 886.94万 1925.70万 53.94% 本期收到留抵退税、出口退税减少
所得税费用(元) 809.53万 1703.98万 52.49% 利润总额同比减少
资产减值损失(元) 313.48万 -116.93万 368.08% 计提的跌价的原材料已领用生产,部分计提跌价的库存商品已销售影响
其他应付款合计(元) 242.28万 435.96万 44.43% 将部分保证金退回
财务费用:利息收入(元) 139.38万 1207.76万 88.46% 存款利息收入减少
营业外支出(元) 118.84万 30.10万 294.85% 本期缴纳税费滞纳金增加
使用权资产(元) 92.37万 310.11万 70.21% 租赁资产正常折旧
营业外收入(元) 72.26万 35.67万 102.59% 本期收到理赔款增加
收到其他与筹资活动有关的现金(元) 24.62万 475.38万 94.82% 募集专项资金利息减少
租赁负债(元) 14.82万 21.91万 32.36% 部分租赁资产一年内到期
其他综合收益1(元) 13.59万 -17.34万 178.39% 子公司欧洲海顺外币报表折算差额变动
处置固定资产、无形资产和其他长期资产的损失(元) -5.08万 -843.02 5926.20% 本期处置固定资产损失增加
汇率变动对现金及现金等价物的影响(元) -55.20万 -252.95万 78.18% 汇率变动影响
信用减值损失(元) -140.95万 -247.24万 42.99% 计提坏账减少
筹资活动产生的现金流量净额(元) -1223.07万 -2.25亿 94.56% 本期银行借款增加、及本期到期需偿还的债务减少
现金及现金等价物净增加额(元) -3150.02万 -3.35亿 90.60% 本期银行借款增加、及本期到期需偿还的债务减少、部分募投项目结项而需支付设备款及工程款同比减少、本期处置股票及理财产品本金及收益增加、收到参股公司上海久诚包装有限公司分红金额增加
投资活动产生的现金流量净额(元) -3643.46万 -2.39亿 84.79% 部分募投项目结项而需支付设备款及工程款同比减少、本期处置股票及理财产品本金及收益增加、收到参股公司上海久诚包装有限公司分红金额增加

资产负债构成

科目 金额
流动资产 11.33亿元
长期投资 1.87亿元
无形资产 1.19亿元
其它 14.28亿元
资产总计 28.67亿元
科目 金额
流动负债 4.33亿元
长期借款 6988.79万元
其它 6.03亿元
负债总计 11.06亿元

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