换肤

德艺文创

i问董秘
企业号

300640

财务诊断

报告期:三季报

财务状况明显改善

相对同行业流动资产得到了合理利用,但主营获利能力有较大削弱。[查看具体诊断]

  •  个股本期
  •  去年同期

据德艺文创三季报分析:

  盈利能力维持稳定,主营获利能力有较大削弱

  成长能力有所加强,营利增速步入上升通道

  偿债能力维持稳定,即时支付现金能力得到加强

  运营能力有所削弱,资金使用效率有所下降

  现金流能力有所加强,可持续经营能力加倍增强

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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
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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
负债合计(元) 3.09亿 1.68亿 83.85% 本期借款增加
流动负债合计(元) 3.03亿 1.62亿 86.74% 本期借款增加
筹资活动现金流入小计(元) 2.84亿 8400.00万 238.10% 本期短期借款增加
取得借款收到的现金(元) 2.84亿 8400.00万 238.10% 本期短期借款增加
在建工程合计(元) 2.19亿 1.57亿 39.52% 本期在建工程投入增加
短期借款(元) 1.95亿 3002.09万 549.55% 本期借款增加
筹资活动产生的现金流量净额(元) 1.57亿 1747.44万 796.79% 本期短期借款增加
投资活动现金流出小计(元) 1.29亿 2.20亿 41.33% 本期购买短期低风险理财产品比上期减少
筹资活动现金流出小计(元) 1.27亿 6652.56万 91.34% 本期短期借款偿还增加
偿还债务支付的现金(元) 1.19亿 4400.00万 170.45% 本期短期借款偿还增加
货币资金(元) 1.11亿 5626.93万 96.84% 本期借款增加
收到的税费返还(元) 7255.85万 5399.59万 34.38% 本期收到退税款增加
投资支付的现金(元) 6200.00万 1.42亿 56.34% 本期购买短期低风险理财产品比上期减少
收回投资收到的现金(元) 3222.54万 1.26亿 74.39% 本期短期低风险理财产品到期赎回较少
投资活动现金流入小计(元) 3222.54万 1.26亿 74.39% 本期短期低风险理财产品到期赎回比上期减少
利润总额(元) 1828.22万 1260.29万 45.06% 上期开展远期结售汇业务形成的投资损失导致利润总额减少,本期无
营业利润(元) 1696.35万 1187.79万 42.82% 上期开展远期结售汇业务形成的投资损失导致营业利润减少,本期无
存货(元) 935.47万 648.47万 44.26% 本期库存商品增加
分配股利、利润或偿付利息支付的现金(元) 829.08万 2252.56万 63.19% 本期分配股利较上期减少
投资性房地产(元) 666.69万 495.38万 34.58% 本期房产出租面积增加,投资性房地产增加
所得税费用(元) 427.23万 138.48万 208.52% 本期计提企业所得税增加
收到其他与经营活动有关的现金(元) 409.12万 1055.78万 61.25% 本期收到政府补助款减少
营业税金及附加(元) 245.38万 116.74万 110.20% 本期税费缴纳增加
利息费用(元) 205.00万 74.30万 175.92% 本期借款增加利息支出增加
营业外收入(元) 132.10万 99.54万 32.71% 本期不予支付款项减少
信用减值损失(元) 127.75万 -135.77万 194.09% 本期应收账款计提坏账准备
财务费用(元) 77.75万 -43.92万 277.02% 本期利息支出增加及汇率变动
投资收益(元) 22.54万 -1636.88万 101.38% 上期开展远期结售汇业务形成的投资损失,本期无
财务费用:利息收入(元) 15.55万 39.74万 60.88% 本期货币资金利息收入减少
营业外支出(元) 2295.94 27.04万 99.15% 本期无法收回款项较上期减少
少数股东损益(元) -24.36万 -7.21万 237.76% 本期合资子公司亏损金额较上期增加
经营活动产生的现金流量净额(元) -1013.02万 -3629.31万 72.09% 本期营业规模增加收到货款增加

资产负债构成

科目 金额
流动资产 4.29亿元
无形资产 1.70亿元
其它 5.24亿元
资产总计 11.22亿元
科目 金额
流动负债 3.03亿元
其它 560.00万元
负债总计 3.09亿元

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