换肤

新劲刚

i问董秘
企业号

300629

财务诊断

报告期:三季报

财务状况有所下降

相对同行业资金利用效率低下的现状被扭转,但营业收入由增长转为下降。[查看具体诊断]

  •  个股本期
  •  去年同期

据新劲刚三季报分析:

  盈利能力有所削弱,总资产收益能力大幅下降

  成长能力明显恶化,营业收入由增长转为下降

  偿债能力有所削弱,短期偿债能力很强

  运营能力有所削弱,产品市场竞争力明显减弱

  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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,["-3.87%","2.03%","5.77%","12.34%","14.01%","2.59%","6.59%","7.54%","13.27%","11.54%","13.39%","16.78%","13.13%","12.25%","12.96%","16.97%","20.28%"],["-5.00%","1.17%","4.41%","9.72%","9.63%","1.87%","-29.71%","3.86%","10.74%","9.96%","11.66%","11.79%","10.95%","10.43%","9.90%","14.73%","16.92%"],["782.23","715.96","612.91","483.12","454.63","438.72","1382.42","532.68","471.36","462.19","407.02","398.59","393.35","369.84","287.56","330.91","270.69"],["1.41","1.61","1.70","1.80","1.94","2.24","2.31","2.26","2.47","3.17","3.67","3.83","2.41","2.71","3.52","3.72","3.72"],["389.16","378.82","340.02","283.19","257.94","245.88","1182.14","321.85","287.05","262.77","238.89","237.91","239.60","239.20","178.59","233.33","180.36"],["393.08","337.14","272.90","199.94","196.69","192.83","203.80","210.83","188.81","204.82","168.13","160.68","153.75","130.64","113.33","101.49","90.33"],["4.37","4.99","5.07","4.19","3.61","3.54","3.30","3.32","3.92","3.03","3.93","3.35","5.14","5.41","6.45","2.56","2.42"],["3.33","3.87","3.85","3.30","2.79","2.71","2.38","2.42","2.82","2.19","2.72","2.39","3.90","4.27","5.36","1.83","1.69"],["3.28","3.81","3.79","3.23","2.72","2.66","2.38","2.42","2.82","2.19","2.70","2.39","3.90","4.27","5.36","1.83","1.69"],["0.57","0.54","0.59","0.61","0.77","1.05","6.06","1.01","0.55","0.67","0.60","0.67","0.54","0.52","0.57","0.75","0.99"],["29.91%","29.59%","30.53%","31.78%","35.42%","36.21%","39.56%","34.55%","30.42%","35.17%","32.51%","33.18%","29.58%","28.73%","29.45%","38.69%","41.32%"]]}

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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
营业收入(元) 2.70亿 4.04亿 33.18% 报告期内,公司整体交付进度得到缓解,但下游行业因短期调整导致的销售合同审批签订周期延长问题尚未得到彻底解决:2025年第三季度,公司确认营业收入较2025年第一季度增加129.40%,环比第二季度略下降约6.58%,同比上年同期下降约16.49%,综合上述变化,2025年前三季度累计实现营业收入较上年同期下降33.18%
存货(元) 1.54亿 9769.42万 57.20% 报告期内新增订单(含正式合同和意向订单)较上年同期大幅增长,带动投产订单增加,报告期末在产品及发出商品账面余额显著上升
经营活动产生的现金流量净额(元) 1.38亿 -5023.14万 375.40% 1、报告期内到期承兑的商业汇票金额高于上年同期,2024年12月31日,应收票据余额为27,322.80万元,2023年12月31日应收票据余额为13,435.68万元,以上余额均于次年到期;2、报告期内,因收入及应税利润同比下降较大,支付的各项税费同比显著减少约人民币3,880.08万元;3、报告期内,公司持续合理安排营运资金,支付其他与经营活动有关的现金同比有所减少
应收票据(元) 1.22亿 2.65亿 54.08% 期初余额在报告期内陆续到期
应付账款(元) 1.05亿 6988.19万 50.44% 报告期内为满足订单交付,原材料采购业务上升所致;同时,为进一步提高营运资金效率,公司争取了更为有利的应付账款信用条款
营业成本(元) 9305.73万 1.36亿 31.49% 报告期内营业收入同比下降,营业成本相应下降
其他非流动资产(元) 3466.05万 1022.01万 239.14% 报告期内按合约支付厂房意向金
递延所得税资产(元) 2892.42万 1869.88万 54.68% 报告期内计提信用减值损失准备和资产减值准备增加导致可抵扣暂时性差异增加
其他权益工具投资(元) 1827.51万 1027.51万 77.86% 报告期内子公司凯际新增对外战略投资
其他流动资产(元) 1405.46万 481.21万 192.07% 报告期内按合约支付厂房履约保证金
合同负债(元) 1053.18万 238.16万 342.21% 报告期内合同预收货款增加
应付票据(元) 954.53万 464.34万 105.57% 报告期内为满足订单交付,原材料采购业务上升所致,同时为进一步提高营运资金效率,以银行汇票结算的采购业务有所增加
预付款项(元) 536.79万 232.08万 131.30% 报告期内为满足订单交付,原材料采购预付款增加
财务费用(元) 482.06万 335.46万 43.70% 报告期内发生现金折扣
长期应付职工薪酬(元) 439.54万 1381.97万 68.19% 报告期内发放绩效奖金及业绩奖励导致余额减少
营业税金及附加(元) 288.78万 570.90万 49.42% 报告期内收入下降,应交增值税相应减少导致附加税费减少
其他收益(元) 166.11万 114.23万 45.41% 报告期内收到政府补助
所得税费用(元) 55.02万 1829.35万 96.99% 报告期内应税利润减少
营业外收入(元) 27.27万 3719.98 7231.93% 报告期内收到政府补贴
营业外支出(元) 24.36万 42.59万 42.82% 报告期内与日常经营活动无关的支出减少
应收款项融资(元) 21.87万 124.19万 82.39% 期初余额在报告期内陆续到期
公允价值变动收益(元) 13.68万 1.23万 1010.94% 报告期内购买结构性存款业务同比增加导致收益增加
投资收益(元) 5.33万 26.73万 80.07% 报告期内利率下行,结构性存款收益率下降
资产减值损失(元) -1514.27万 -695.39万 117.76% 报告期内存货减值和合同资产减值增加
筹资活动产生的现金流量净额(元) -3493.54万 1344.35万 359.87% 上年同期净流入主要系发生长期借款所致;报告期内净流出主要系支付分红款以及应付租赁款等,没有新增借款
信用减值损失(元) -6355.21万 -3823.34万 66.22% 本报告期末应收账款账龄延长,坏账准备增加
投资活动产生的现金流量净额(元) -8012.42万 -2762.22万 190.07% 报告期内购建长期资产支付的现金增加;此外子公司凯际新增对外战略投资

资产负债构成

科目 金额
流动资产 13.01亿元
无形资产 2987.60万元
其它 7.62亿元
资产总计 20.93亿元
科目 金额
流动负债 2.49亿元
长期借款 5025.00万元
其它 4237.19万元
负债总计 3.41亿元

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