换肤

正丹股份

i问董秘
企业号

300641

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

据正丹股份三季报分析:

  盈利能力维持稳定,主营获利能力有明显提升

  成长能力明显恶化,营业收入由增长转为下降

  偿债能力维持稳定,偿还流动负债能力很强

  运营能力有所削弱,流动资产合理利用率明显下降

  现金流能力有所加强,公司现金回收质量较高

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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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4项符合搜索结果
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

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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
经营活动产生的现金流量净额(元) 9.89亿 3.75亿 163.46% 购买商品、接受劳务支付的现金减少
货币资金(元) 5.88亿 13.52亿 56.55% 报告期末购买银行理财产品增加
应收款项融资(元) 1.97亿 3.14亿 37.23% 报告期末在手票据减少
应收账款(元) 1.78亿 3.91亿 54.48% 货款回笼增加
预付款项(元) 6565.48万 2259.82万 190.53% 预付材料款增加
营业税金及附加(元) 1764.46万 1125.59万 56.76% 增值税费用增加,相应附加税费增加
其他非流动资产(元) 1192.09万 468.09万 154.67% 预付工程款设备款增加
投资收益(元) 1191.17万 -168.09万 808.66% 现金管理的净收益增加
其他收益(元) 553.93万 1319.05万 58.01% 增值税进项税加计扣除金额减少
应交税费(元) 520.60万 6450.94万 91.93% 所得税费用减少
非流动负债递延收益(元) 370.17万 238.97万 54.90% 收到政府补助增加
合同负债(元) 353.08万 662.80万 46.73% 预收货款减少
短期借款(元) 217.77万 1.30亿 98.33% 偿还到期借款
营业外收入(元) 187.00万 2.37万 7780.23% 报告期内收到赔偿款
公允价值变动收益(元) 118.17万 425.49万 72.23% 计提未到期银行理财产品收益减少
其他流动负债(元) 88.61万 219.28万 59.59% 不符合终止确认条件的已背书未到期应收票据减少
专项储备(元) 55.06万 1084.14 50682.49% 计提专项储备增加
其他流动资产(元) 4.04万 144.08万 97.19% 期末待抵扣进项税额减少
资产减值损失(元) -896.20万 -166.44万 438.44% 报告期内计提减值准备增加
财务费用(元) -1678.35万 -666.18万 151.94% 利息收入增加
筹资活动产生的现金流量净额(元) -4.43亿 685.31万 6562.39% 取得借款收到的现金减少,分配股利支付的现金增加
投资活动产生的现金流量净额(元) -13.09亿 -3.77亿 247.18% 购买理财产品金额增加

资产负债构成

科目 金额
流动资产 24.73亿元
无形资产 2547.84万元
其它 7.36亿元
资产总计 32.34亿元
科目 金额
流动负债 6912.75万元
其它 370.16万元
负债总计 7282.91万元

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