换肤

国科微

i问董秘
企业号

300672

财务诊断

报告期:三季报

财务状况有所下降

相对同行业可持续经营能力加倍增强,但主营业务盈利性加速下滑。[查看具体诊断]

  •  个股本期
  •  去年同期

据国科微三季报分析:

  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,企业成长潜力持续萎缩

  偿债能力维持稳定,即时支付现金能力明显加强

  运营能力维持稳定,存货的周转速度需要加快

  现金流能力有所加强,可持续经营能力加倍增强

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  • 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
取得借款收到的现金(元) 32.13亿 23.44亿 37.08% 系本报告期与上年同期相比短期借款有所增加
偿还债务支付的现金(元) 23.41亿 11.52亿 103.29% 系本报告期与上年同期相比偿还短期借款有所增加
交易性金融资产(元) 10.01亿 4.02亿 149.13% 系本报告期购买的结构性存款有所增加
支付其他与投资活动有关的现金(元) 9.44亿 5.30亿 78.10% 系本报告期购买结构性存款及其他短期理财产品有所增加
销售商品、提供劳务收到的现金(元) 8.32亿 15.73亿 47.11% 系本报告期销售商品、提供劳务收到的现金大多在以前期间已经预收
购买商品、接受劳务支付的现金(元) 8.22亿 16.93亿 51.44% 系本报告期支付的材料货款有所减少
收到其他与投资活动有关的现金(元) 6.91亿 5.27亿 31.11% 系本报告期回购大额存单及收益有所增加
筹资活动产生的现金流量净额(元) 5.31亿 7.83亿 32.17% 系本报告期与上年同期相比偿还债务支付的现金增加比例大于取得借款收到的现金增加比例
其他权益工具投资(元) 3.52亿 2.52亿 39.81% 系本报告期新增投资有所增加
合同负债(元) 3.26亿 6.97亿 53.31% 系上年末的预收货款在本报告期陆续出货
购建固定资产、无形资产和其他长期资产支付的现金(元) 3.05亿 5.90亿 48.40% 系本报告期支付购买IP的款项有所减少
收到其他与经营活动有关的现金(元) 2.74亿 1.93亿 41.81% 系本报告期收到的政府补助有所增加
非流动负债递延收益(元) 2.15亿 1.17亿 83.88% 系本报告期收到的与资产相关的政府补助有所增加
一年内到期的非流动负债(元) 2.13亿 1314.43万 1519.01% 系本报告期一年内到期的长期借款有所增加
投资支付的现金(元) 1.28亿 7786.44万 64.81% 系本报告期对外股权投资有所增加
长期股权投资(元) 9927.22万 7065.97万 40.49% 系本报告期新增投资有所增加
支付的各项税费(元) 6811.69万 2624.70万 159.52% 系本报告期实缴增值税及附加税有所增加
其他流动负债(元) 4148.44万 8941.19万 53.60% 系上年末的预收货款在本报告期陆续出货
销售费用(元) 2492.76万 1667.66万 49.48% 系本报告期宣传及市场推广费及薪酬同比有所增加
财务费用(元) 2197.31万 1016.64万 116.13% 系本报告期利息收入同比有所减少
其他应收款合计(元) 2151.43万 1250.79万 72.01% 系本报告期软件即征即退及押金保证金有所增加
应交税费(元) 753.73万 2825.92万 73.33% 系本报告期实缴增值税有所增加
营业税金及附加(元) 728.79万 361.14万 101.80% 系本报告期实缴增值税增加随之附加税有所增加
其他应付款合计(元) 343.21万 1156.61万 70.33% 系上年末的往来款在本报告期已经结算
收到的税费返还(元) 63.48万 392.67万 83.83% 系本报告期收到的出口退税有所减少
资产减值损失(元) -429.07万 744.92万 157.60% 系本报告期存货跌价准备转销同比有所增加
经营活动产生的现金流量净额(元) -3548.05万 -1.88亿 81.10% 系本报告期与上年同期相比购买商品支付的现金下降比例大于销售商品收到的现金的下降比例

资产负债构成

科目 金额
流动资产 50.32亿元
无形资产 7.54亿元
长期投资 9927.22万元
其它 17.58亿元
资产总计 76.43亿元
科目 金额
流动负债 32.60亿元
其它 3.05亿元
负债总计 35.65亿元

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

其他利润

121.36万