换肤

优德精密

i问董秘
企业号

300549

财务诊断

报告期:三季报

财务状况有所下降

相对同行业存货变现能力陷入停滞,但主营业务利润贡献略有下降。[查看具体诊断]

  •  个股本期
  •  去年同期

据优德精密三季报分析:

  盈利能力有所削弱,企业经营效益大幅下降

  成长能力有所加强,营业收入下滑趋势减缓

  偿债能力有所削弱,短期偿债能力具有一定的保障

  运营能力维持稳定,应收账款周转速度需加快

  现金流能力明显恶化,公司现金回收质量较差

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"0.57","0.74","0.55","0.73","0.63","0.58","0.47","0.77","0.54"],["250.54","307.34","332.07","235.21","281.74","294.80","352.11","225.51","253.58","252.09","333.45","218.79","251.75","252.68","291.30","195.25","229.37","230.80","276.15","207.66","244.67","255.63","450.82","212.76","240.42","234.49","277.89","188.77","167.28","184.08","132.78","235.07","190.47","224.17","221.39","256.64","185.72","211.91","206.60","303.54","204.42","229.07","231.85","316.24","195.68","249.32"],["167.00","240.78","261.99","179.40","219.94","210.42","250.91","152.82","164.24","164.59","212.27","141.71","158.50","158.82","189.69","117.25","131.73","132.93","165.12","123.93","154.93","157.78","300.96","140.85","173.64","172.66","217.29","130.00","124.60","133.49","91.61","176.17","154.56","190.00","195.32","242.34","164.38","190.40","185.20","265.33","183.00","212.33","218.81","295.30","165.70","185.98"],["2.08","2.41","2.62","2.57","2.78","2.73","3.09","3.00","2.99","2.71","2.75","2.47","2.51","2.51","2.63","2.51","2.60","2.67","2.92","2.85","2.85","2.64","2.70","2.41","2.56","2.73","2.58","2.48","2.67","3.63","4.18","2.51","2.52","2.53","2.63","2.86","2.70","2.85","2.80","3.02","2.88","2.94","2.69","2.88","2.45","2.66"],["1.35","1.69","1.83","1.83","1.94","1.91","2.21","2.20","2.14","1.91","1.95","1.76","1.69","1.70","1.80","1.79","1.73","1.85","2.09","2.11","1.96","1.78","1.76","1.59","1.39","1.68","1.40","1.46","1.81","2.66","3.35","1.42","1.42","1.32","1.41","1.47","1.59","1.49","1.55","1.71","1.77","1.76","1.61","1.73","1.53","1.61"],["1.25","1.59","1.73","1.73","1.85","1.81","2.09","2.10","2.04","1.80","1.85","1.66","1.60","1.60","1.70","1.68","1.63","1.74","1.97","1.99","1.87","1.67","1.69","1.54","1.38","1.68","1.40","1.46","1.81","2.66","3.35","1.41","1.42","1.32","1.41","1.47","1.59","1.49","1.54","1.71","1.77","1.71","1.61","1.73","1.53","1.61"],["0.79","1.13","2.42","1.52","0.96","1.47","1.14","1.18","1.36","1.13","1.12","1.14","1.06","1.04","1.01","0.96","0.90","0.90","0.90","0.94","0.93","0.89","0.86","0.93","0.84","0.83","0.83","0.98","5.18","1.00","4.52","0.84","0.83","0.79","0.76","0.72","0.74","0.81","0.77","0.74","0.75","0.67","0.75","0.92","0.91","0.91"],["41.10%","42.96%","41.81%","42.08%","40.73%","40.47%","39.07%","40.31%","39.84%","40.49%","40.92%","42.81%","42.80%","42.34%","41.84%","41.80%","40.73%","40.35%","39.69%","40.92%","39.57%","39.13%","38.06%","40.45%","38.27%","38.71%","38.09%","43.16%","43.70%","45.72%","44.40%","38.58%","38.15%","37.22%","36.59%","34.92%","35.82%","36.70%","36.81%","35.18%","35.56%","33.46%","36.06%","36.72%","37.94%","38.12%"]],"year":[[2024,2023,2022,2021,2020,2019,2018,2017,2016,2015,2014,2013,2012,2011],["4003.57\u4e07","8299.90\u4e07","1.20\u4ebf","8313.92\u4e07","7448.27\u4e07","6068.89\u4e07","1325.82\u4e07","7683.37\u4e07","5410.39\u4e07","5929.49\u4e07","6266.86\u4e07","5118.46\u4e07","5555.27\u4e07","6985.06\u4e07"],["-53.59%","0.02%","-41.73%","-11.33%","58.71%","-33.65%","-144.25%","101.50%","-0.37%","20.22%","2.00%","50.61%","6.22%","-55.93%"],["2479.70\u4e07","5665.53\u4e07","9953.79\u4e07","7647.31\u4e07","4663.70\u4e07","4455.91\u4e07","408.06\u4e07","5394.57\u4e07","3949.48\u4e07","4294.64\u4e07","5415.48\u4e07","4459.86\u4e07","3786.76\u4e07","6341.13\u4e07"],["-25.83%","-64.12%","-1008.21%","40.44%","-87.46%","-100.82%","-111.14%","12.87%","-124.67%","-83.88%","21.98%","160.09%","-123.57%","-46.73%"],["15.30\u4ebf","14.62\u4ebf","14.35\u4ebf","13.30\u4ebf","10.91\u4ebf","10.27\u4ebf","9.81\u4ebf","8.96\u4ebf","6.62\u4ebf","6.16\u4ebf","6.39\u4ebf","5.86\u4ebf","6.38\u4ebf","6.92\u4ebf"],["1.52%","6.86%","7.91%","25.72%","14.09%","18.57%","21.10%","34.83%","13.17%","15.64%","12.66%","23.71%","13.63%","34.05%"],["0.2300","0.3800","0.5100","0.6700","0.7500","0.4800","0.3200","0.4900","0.4400","0.4600","0.5000","0.6600","0.5800","0.7300"],["6.96","7.20","6.28","6.53","5.29","4.64","4.81","4.18","4.17","4.03","4.24","3.73","3.65","4.39"],["4.10","4.15","3.26","3.25","2.43","2.02","2.04","1.79","1.84","1.54","1.45","1.22","1.49","1.55"],["1.61","1.78","1.75","2.00","1.59","1.44","1.66","1.45","1.24","1.43","1.77","1.58","1.20","1.70"],["0.46","0.38","0.50","0.07","0.86","0.45","0.76","0.28","0.34","0.44","0.40","0.61","0.45","0.36"],["-7.88%","2.83%","4.06%","6.54%","9.56%","4.08%","1.24%","10.76%","11.16%","10.58%","10.39%","11.47%","11.93%","13.52%"],["27.22%","29.87%","30.20%","30.93%","33.29%","33.17%","33.83%","35.03%","36.44%","35.49%","35.64%","34.19%","31.65%","31.33%"],["5.19%","4.51%","7.41%","9.40%","15.35%","12.13%","11.74%","14.97%","15.38%","15.14%","17.60%","24.02%","25.01%","21.51%"],["-21.23%","0.39%","5.14%","7.24%","12.02%","9.56%","9.45%","12.80%","12.40%","12.42%","15.10%","20.84%","18.87%","-9.97%"],["414.65","380.48","365.21","315.41","333.58","354.40","340.02","364.79","349.41","329.65","315.05","294.00","278.16","225.51"],["2.29","2.21","2.32","2.70","2.41","2.38","2.55","2.67","2.55","2.61","2.80","3.11","3.21","3.45"],["237.47","229.13","228.64","202.73","215.83","221.20","209.43","219.78","194.89","195.56","196.99","182.91","164.12","138.25"],["177.17","151.35","136.57","112.68","117.76","133.20","137.12","145.01","156.70","144.57","118.06","111.09","114.03","87.26"],["2.55","2.97","2.41","2.44","2.68","2.26","2.25","2.42","2.77","2.34","2.04","2.03","2.43","2.97"],["1.81","2.18","1.70","1.71","1.96","1.48","1.28","1.48","1.84","1.47","1.24","1.32","1.72","2.23"],["1.71","2.07","1.60","1.62","1.85","1.42","1.28","1.48","1.84","1.47","1.24","1.32","1.72","2.23"],["1.51","1.18","1.16","1.00","1.01","1.08","1.51","1.25","0.85","0.98","1.30","3.11","1.71","3.04"],["42.24%","40.57%","43.58%","42.69%","42.35%","43.02%","43.19%","41.34%","38.10%","41.57%","48.45%","50.94%","53.08%","48.86%"]]}

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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
应收款项融资(元) 7022.51万 4343.43万 61.68% 客户支付信用评级高的银行票据增加致
应付票据(元) 3521.12万 2358.55万 49.29% 应付货款支付方式改变
应付账款(元) 3261.21万 5405.58万 39.67% 应付供应商货款减少
经营活动产生的现金流量净额(元) 2390.74万 3853.14万 37.95% 购买商品、接受劳务支付的款项及支付的各项税费增加
使用权资产(元) 768.91万 270.93万 183.80% 租赁厂房及融资租赁车辆
租赁负债(元) 512.00万 102.89万 397.64% 租赁厂房及融资租赁车辆增加
应收票据(元) 470.14万 1105.89万 57.49% 客户支付商业票据减少
预付款项(元) 469.67万 160.09万 193.38% 预付展会及子公司预付货款增加
其他流动负债(元) 325.98万 91.71万 255.44% 未终止确认的承兑汇票增加
一年内到期的非流动负债(元) 248.45万 164.12万 51.38% 租赁房租增加
汇率变动对现金及现金等价物的影响(元) 135.48万 -30.13万 549.68% 汇率波动影响
筹资活动产生的现金流量净额(元) 123.52万 -3851.16万 103.21% 偿还债务支付的现金及分配股利、利润或偿付利息支付的现金减少
公允价值变动收益(元) 83.36万 15.71万 430.69% 未到期银行理财产品收益增加
预收款项(元) 33.71万 15.62万 115.89% 预收房租增加
营业外支出(元) 25.06万 17.18万 45.83% 对外捐赠增加
营业外收入(元) 8.84万 4673.15 1792.39% 代收房租税金增加
其他流动资产(元) 6.87万 139.96万 95.09% 子公司待抵进项税额减少
资产处置收益(元) -2481.45 25.58万 100.97% 处置固定资产收益减少
资产减值损失(元) -16.04万 -55.38万 71.04% 计提存货跌价准备减少
财务费用(元) -45.83万 101.96万 144.95% 汇率变动影响
信用减值损失(元) -47.38万 9.62万 592.30% 计提应收款坏账准备减少
投资活动产生的现金流量净额(元) -1644.88万 -6206.83万 73.50% 取得投资收益收到的现金增加及购买固定资产支付的现金减少

资产负债构成

科目 金额
流动资产 4.41亿元
无形资产 2123.15万元
其它 2.65亿元
资产总计 7.27亿元
科目 金额
流动负债 1.69亿元
其它 661.82万元
负债总计 1.75亿元

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