换肤

怡达股份

i问董秘
企业号

300721

财务诊断

报告期:三季报

财务状况有所下降

相对同行业流动资产合理利用率小幅下降,但经营业绩承受明显压力。[查看具体诊断]

  •  个股本期
  •  去年同期

据怡达股份三季报分析:

  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,经营业绩承受明显压力

  偿债能力有所削弱,财务杠杆风险加大

  运营能力维持稳定,资金使用效率有所下降

  现金流能力明显恶化,可持续经营能力转向恶化

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1.57","66.76","66.60","77.51","71.89","80.75","81.20","112.03","70.91","77.88","83.01","95.81","70.35","81.14","81.68","90.43","74.50","79.96","84.08","111.51","84.64","94.62","95.32","87.11","97.53","79.07","89.44","68.54","74.99","69.03"],["3.68","3.52","3.51","3.14","3.28","3.26","3.80","3.37","3.54","3.37","3.52","3.00","3.07","2.91","3.36","3.04","3.56","3.16","3.77","3.37","3.90","3.21","3.20","3.25","2.59","2.33","2.56","2.46","3.17","2.53","2.94","2.83","3.16","3.00","3.50","3.14","3.28","2.72","2.51","2.23","1.95","1.96","2.02","2.70","3.71"],["2.90","2.75","2.74","2.44","2.53","2.49","2.89","2.54","2.60","2.51","2.60","2.24","2.36","2.20","2.54","2.31","2.65","2.38","2.88","2.62","2.87","2.30","2.17","2.44","1.70","1.56","1.58","1.51","1.84","1.54","1.64","1.73","1.72","1.80","1.96","1.83","1.86","1.99","1.77","1.42","1.27","1.18","1.21","1.56","2.51"],["2.74","2.60","2.59","2.31","2.41","2.37","2.74","2.41","2.47","2.39","2.50","2.12","2.24","2.09","2.43","2.20","2.52","2.23","2.70","2.43","2.53","2.10","2.01","2.27","1.68","1.55","1.50","1.49","1.81","1.52","1.61","1.70","1.72","1.77","1.92","1.83","1.86","1.99","1.77","1.42","1.26","1.18","1.21","1.56","2.51"],["0.86","2.04","4.45","1.27","0.78","0.76","1.04","1.09","0.73","0.70","0.70","0.70","0.69","0.70","0.71","0.67","0.66","0.67","0.69","0.65","0.67","0.64","0.70","0.63","0.64","0.68","0.72","0.74","0.74","0.73","0.69","0.70","0.69","0.76","0.83","0.81","0.94","0.96","0.88","1.02","0.99","1.02","0.93","0.88","0.86"],["35.09%","34.40%","34.21%","34.37%","34.21%","33.87%","33.09%","33.07%","32.66%","32.26%","32.24%","32.96%","33.35%","34.48%","33.83%","33.73%","33.53%","33.35%","32.67%","32.67%","32.56%","32.41%","33.59%","33.37%","32.76%","34.26%","35.05%","36.03%","34.70%","34.83%","33.19%","33.76%","33.77%","34.94%","36.75%","36.86%","36.23%","37.65%","36.07%","39.42%","40.25%","42.22%","40.55%","35.57%","34.90%"]],"year":[[2024,2023,2022,2021,2020,2019,2018,2017,2015,2014,2013,2016,2012],["1.43\u4ebf","1.44\u4ebf","2.16\u4ebf","3.03\u4ebf","1.37\u4ebf","1.43\u4ebf","1.46\u4ebf","1.47\u4ebf","6592.25\u4e07","6447.44\u4e07","6661.88\u4e07","8292.59\u4e07","7664.47\u4e07"],["61.90%","-34.97%","-34.15%","81.47%","-10.21%","0.93%","48.05%","38.48%","9.39%","20.10%","111.22%","39.24%","64.18%"],["1.22\u4ebf","1.08\u4ebf","1.92\u4ebf","2.67\u4ebf","1.19\u4ebf","1.32\u4ebf","1.15\u4ebf","1.25\u4ebf","3611.50\u4e07","4067.87\u4e07","5043.73\u4e07","7733.12\u4e07","5803.54\u4e07"],["263.90%","-88.83%","-205.83%","628.54%","-10.22%","-66.36%","12.50%","37.50%","-23.95%","36.00%","176.71%","55.10%","-4.89%"],["33.24\u4ebf","32.23\u4ebf","37.48\u4ebf","34.07\u4ebf","23.37\u4ebf","22.47\u4ebf","23.83\u4ebf","24.51\u4ebf","16.12\u4ebf","16.00\u4ebf","16.29\u4ebf","19.68\u4ebf","20.57\u4ebf"],["5.73%","-6.36%","12.03%","37.49%","9.74%","13.47%","22.62%","35.25%","5.45%","18.27%","17.65%","18.27%","10.02%"],["0.4200","0.5300","0.8500","0.9700","0.7100","0.7200","0.6300","0.5000","0.4600","0.4800","0.4900","0.4500","0.4900"],["8.29","8.54","8.40","7.88","6.64","5.85","4.79","4.51","3.98","4.16","3.97","4.36","4.11"],["4.03","4.21","4.10","3.85","3.27","2.77","1.91","1.92","1.60","1.58","1.66","1.81","1.67"],["2.98","3.03","3.00","2.75","2.15","2.12","1.87","1.53","1.22","1.52","1.33","1.34","1.36"],["0.70","0.68","0.87","0.79","0.73","0.80","0.59","0.38","0.62","0.62","0.41","0.54","0.56"],["3.04%","4.80%","9.49%","12.25%","9.64%","11.61%","11.12%","9.71%","6.56%","7.01%","7.04%","9.22%","9.16%"],["19.96%","20.55%","22.90%","25.35%","27.45%","29.26%","27.97%","27.53%","25.47%","23.56%","23.74%","27.65%","25.08%"],["3.49%","3.17%","10.08%","15.34%","13.99%","15.94%","15.56%","13.71%","13.62%","11.84%","14.40%","13.85%","15.53%"],["-7.45%","-2.68%","8.32%","13.03%","11.53%","13.27%","13.83%","12.05%","10.75%","20.55%","12.65%","11.99%","13.79%"],["166.11","170.26","147.79","135.92","154.36","154.73","148.44","148.87","161.29","161.78","163.77","169.32","172.93"],["6.33","6.08","6.69","7.56","6.68","6.62","6.96","6.96","6.78","7.31","7.15","6.59","6.14"],["98.04","100.58","84.04","76.08","85.63","86.15","83.33","80.33","91.42","97.19","101.40","95.29","109.86"],["68.07","69.68","63.75","59.84","68.72","68.58","68.83","68.54","75.80","64.59","62.38","75.14","63.06"],["3.14","3.35","2.97","2.97","3.13","2.93","2.30","2.38","4.28","1.84","1.94","2.89","2.37"],["2.44","2.51","2.22","2.25","2.40","2.20","1.46","1.54","2.12","1.19","1.09","1.76","1.54"],["2.31","2.39","2.10","2.13","2.22","2.04","1.44","1.52","2.12","1.19","1.09","1.76","1.54"],["1.27","1.07","0.69","0.66","0.64","0.65","0.72","0.87","1.14","5.01","1.11","0.90","0.95"],["34.37%","33.00%","33.08%","33.65%","32.86%","34.56%","36.45%","37.10%","42.49%","46.24%","46.52%","38.20%","41.96%"]]}

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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
应付账款(元) 1.63亿 2.54亿 35.73% 支付项目设备采购款和工程施工款
一年内到期的非流动负债(元) 1.56亿 3464.47万 350.19% 一年内到期的长期应付款本金及计提的长期应付款利息增加
递延所得税资产(元) 1.52亿 1.11亿 36.30% 可抵扣亏损增加
货币资金(元) 1.32亿 2.16亿 38.82% 应收票据等经营性应收项目增加
应收款项融资(元) 1.30亿 5423.63万 139.53% 应收票据增加
筹资活动产生的现金流量净额(元) 1.07亿 -5009.82万 312.89% 融资租赁借款增加
预付款项(元) 4578.26万 1925.43万 137.78% 预付原料采购款增加
在建工程合计(元) 4235.57万 3129.77万 35.33% 项目投入增加
管理费用(元) 3945.32万 6870.30万 42.57% 停工损失减少
专项储备(元) 2149.53万 1595.32万 34.74% 已提取尚未使用的安全生产费用增加
长期待摊费用(元) 1723.13万 2826.39万 39.03% 长期待摊费用摊销
合同负债(元) 730.54万 1365.34万 46.49% 预收货款减少
其他非流动资产(元) 580.44万 308.68万 88.04% 预付设备款增加
营业外收入(元) 19.76万 11.69万 69.06% 无需支付的供应商采购款增加
营业外支出(元) 18.66万 145.93万 87.21% 地方基金减少
其他应付款合计(元) 17.38万 32.81万 47.01% 其他应付押金及保证金减少
资产处置收益(元) 3.34万 -5089.50 756.61% 处置资产收益增加
信用减值损失(元) -226.06万 1977.29 114425.88% 应收账款坏账准备增加
资产减值损失(元) -1135.29万 -79.25万 1332.60% 存货跌价准备增加
少数股东损益(元) -1788.62万 -835.76万 114.01% 控投子公司泰兴怡达亏损增加
投资活动产生的现金流量净额(元) -7359.47万 -5752.28万 27.94% 工程项目支出增加
归属于母公司股东的净利润(元) -8982.77万 1442.64万 722.66% 亏损增加
经营活动产生的现金流量净额(元) -1.15亿 1.20亿 196.08% 应收票据等经营性应收项目增加

资产负债构成

科目 金额
流动资产 7.40亿元
无形资产 1.50亿元
其它 16.70亿元
资产总计 25.60亿元
科目 金额
流动负债 12.33亿元
长期借款 1.03亿元
其它 9545.53万元
负债总计 14.31亿元

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