换肤

三只松鼠

i问董秘
企业号

300783

财务诊断

报告期:三季报

财务状况有所下降

相对同行业资产综合利用效率出现下降,但出现收益质量下降。[查看具体诊断]

  •  个股本期
  •  去年同期

据三只松鼠三季报分析:

  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,资金使用效率有所提高

  现金流能力维持稳定,开始占款,资金使用率急需提升

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24%","2.22%","3.91%","1.71%","2.22%","2.05%","3.19%","1.75%","1.95%","1.51%","4.68%","2.53%","1.63%","6.94%","4.23%","1.52%","1.65%","1.36%","5.48%","1.30%","1.27%","0.92%","2.64%","0.95%","1.36%","1.92%","1.86%","0.40%"],["98.27","100.50","92.87","102.03","91.45","93.26","89.72","105.09","100.48","102.98","100.37","109.21","104.49","105.27","99.98","107.53","105.30","109.81","106.41","114.68","103.49","105.44","111.38","103.40","93.23","85.29","92.85","105.08","122.07","121.15","127.84","140.32","114.49","143.82","155.22","189.51"],["1.28","1.18","1.48","0.52","1.35","1.35","1.68","0.78","1.36","1.29","1.42","0.70","1.35","1.25","1.49","0.97","1.21","1.24","1.51","0.87","1.07","1.19","1.26","0.53","1.06","1.22","1.50","1.22","0.97","1.09","1.15","0.73","0.98","1.00","1.17","1.70"],["75.89","79.03","72.89","82.84","72.53","75.67","72.64","86.27","81.51","85.21","83.14","89.94","86.02","86.17","81.47","89.98","86.59","90.84","87.48","96.33","84.15","84.30","86.77","87.03","73.56","67.92","70.28","84.82","90.90","89.69","92.42","113.95","95.83","121.56","128.51","160.23"],["22.38","21.46","19.99","19.19","18.92","17.59","17.08","18.81","18.97","17.77","17.23","19.27","18.47","19.10","18.50","17.55","18.71","18.97","18.92","18.34","19.34","21.14","24.60","16.37","19.66","19.54","26.33","20.27","31.17","31.47","35.42","26.37","18.66","22.26","26.71","29.28"],["2.05","2.27","2.52","2.21","2.83","3.79","3.89","3.30","3.44","4.04","3.97","2.96","3.25","3.05","3.72","3.13","3.58","3.86","4.13","4.20","3.96","3.18","2.29","2.51","2.65","3.04","2.48","1.98","1.71","1.70","1.74","1.67","2.22","1.71","1.60","2.65"],["1.41","1.57","1.79","1.51","1.97","2.64","2.56","2.10","2.49","2.84","2.85","2.09","2.38","2.20","2.74","2.23","2.71","2.92","3.14","3.12","3.08","2.25","1.63","1.69","1.18","1.69","1.46","0.97","0.69","0.72","0.84","0.71","1.13","0.62","0.68","1.32"],["1.41","1.57","1.79","1.51","1.97","2.64","2.56","2.10","2.49","2.84","2.85","2.09","2.38","2.20","2.73","2.23","2.71","2.92","3.14","3.12","3.08","2.25","1.63","1.69","1.18","1.69","1.46","0.97","0.67","0.71","0.83","0.70","1.13","0.62","0.68","1.32"],["0.65","0.59","0.56","0.72","0.58","0.53","0.54","0.67","0.60","0.54","0.54","0.67","0.58","0.58","0.58","0.76","0.66","0.64","0.64","0.63","0.52","0.54","0.69","0.83","0.71","0.65","0.59","0.92","0.60","0.56","0.60","0.63","0.47","0.62","0.70","0.48"],["38.03%","35.77%","34.26%","39.03%","34.49%","32.36%","32.51%","36.75%","34.51%","31.97%","31.97%","36.74%","33.59%","33.70%","32.97%","37.89%","35.12%","34.13%","34.08%","33.66%","30.69%","32.35%","38.28%","41.00%","38.31%","36.27%","34.79%","42.96%","35.99%","34.63%","36.69%","38.03%","30.21%","37.18%","40.83%","31.30%"]],"year":[[2024,2023,2022,2021,2020,2019,2018,2017,2016,2015,2014],["2.61\u4ebf","2.41\u4ebf","1.95\u4ebf","2.21\u4ebf","4.30\u4ebf","2.03\u4ebf","1.66\u4ebf","1.37\u4ebf","1.16\u4ebf","1.09\u4ebf","9842.23\u4e07"],["-10.91%","38.44%","-13.15%","-128.51%","38.38%","19.63%","58.80%","93.61%","490.35%","42.54%","6.78%"],["2.21\u4ebf","1.91\u4ebf","1.46\u4ebf","1.59\u4ebf","1.60\u4ebf","1.49\u4ebf","1.28\u4ebf","1.18\u4ebf","9625.50\u4e07","8935.18\u4e07","8217.08\u4e07"],["-68.33%","37.63%","-41.99%","-144.71%","20.93%","15.03%","7.58%","66.71%","1078.69%","21.63%","12.90%"],["43.57\u4ebf","39.34\u4ebf","39.25\u4ebf","40.46\u4ebf","38.98\u4ebf","41.58\u4ebf","34.31\u4ebf","28.36\u4ebf","22.46\u4ebf","19.96\u4ebf","15.45\u4ebf"],["10.67%","8.97%","3.47%","4.28%","0.04%","16.85%","21.05%","31.76%","37.27%","24.63%","5.46%"],["0.9800","0.8900","0.6800","0.7400","1.2500","0.7700","0.6100","0.5100","0.5500","0.4100","0.4900"],["7.22","7.38","7.36","6.91","6.76","5.15","4.47","4.38","4.47","4.25","5.53"],["2.84","2.92","2.99","3.01","3.15","2.19","1.86","2.11","2.24","1.99","2.92"],["3.32","3.37","3.15","2.81","2.51","1.82","1.43","1.14","1.07","1.09","1.01"],["1.45","1.37","1.30","1.42","1.17","0.88","1.06","0.72","1.01","0.66","0.32"],["6.62%","7.01%","4.72%","6.93%","15.23%","7.84%","7.19%","6.98%","6.60%","6.29%","6.48%"],["29.23%","29.68%","29.81%","30.56%","31.89%","33.34%","32.98%","33.89%","34.59%","36.24%","35.62%"],["11.80%","11.79%","9.93%","10.25%","17.32%","15.88%","16.37%","15.78%","21.36%","14.76%","13.05%"],["11.21%","11.09%","9.17%","9.88%","15.11%","14.03%","14.97%","13.63%","16.17%","12.63%","11.74%"],["102.03","105.09","109.21","107.53","114.68","103.40","100.15","104.22","108.79","131.45","146.01"],["4.89","4.85","4.79","4.93","4.46","4.78","4.99","4.98","4.67","4.23","4.74"],["82.84","86.27","89.94","89.98","96.33","87.03","83.64","88.96","95.83","113.36","126.26"],["19.19","18.81","19.27","17.55","18.34","16.37","16.51","15.26","16.21","20.67","19.75"],["2.21","3.30","2.96","3.13","4.20","2.51","2.07","1.89","1.75","1.74","2.02"],["1.51","2.10","2.09","2.23","3.12","1.69","1.04","0.88","0.68","0.74","1.04"],["1.51","2.10","2.09","2.23","3.12","1.69","1.04","0.87","0.68","0.74","1.04"],["0.72","0.67","0.67","0.76","0.63","0.83","0.83","0.85","1.24","1.47","1.11"],["39.03%","36.75%","36.74%","37.89%","33.66%","41.00%","40.79%","40.29%","43.37%","47.59%","42.32%"]]}

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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
销售费用(元) 16.05亿 12.94亿 24.06% 本期平台及推广费用增加
存货(元) 9.92亿 20.83亿 52.36% 未到销售旺季备货量减少
应付账款(元) 8.84亿 20.97亿 57.85% 采购款支付
短期借款(元) 5.76亿 3.60亿 59.87% 本期新增借款
预付款项(元) 5.75亿 2.13亿 169.65% 预付材料款增加
应收账款(元) 4.99亿 5.60亿 10.90% 销售回款
其他应付款合计(元) 3.85亿 6.25亿 38.42% 核销预提费用
货币资金(元) 2.42亿 8.66亿 72.09% 经营性支出增加
管理费用(元) 2.28亿 1.52亿 50.70% 本期新增折旧及摊销费用
无形资产(元) 2.07亿 1.13亿 83.68% 公司完成并购
合同负债(元) 1.41亿 3.48亿 59.55% 公司预收款项实现销售
其他收益(元) 9915.74万 4654.42万 113.04% 本期政府奖补增加
其他非流动资产(元) 8343.64万 1.73亿 51.74% 完成并购
筹资活动产生的现金流量净额(元) 7358.36万 -2.77亿 126.59% 本期新增借款
其他应收款合计(元) 7221.54万 4230.01万 70.72% 本期投资意向金转入其他应收款
少数股东权益(元) 7128.02万 806.72万 783.58% 新增控股子公司
应付职工薪酬(元) 6156.89万 1.00亿 38.60% 发放薪酬
应交税费(元) 5973.64万 9891.35万 39.61% 税款缴纳
所得税费用(元) 5247.32万 1.10亿 52.35% 本期利润减少,所得税随之减少
营业税金及附加(元) 4201.23万 2908.51万 44.45% 本期销售规模增长,导致税费增加
投资收益(元) 2407.39万 3406.97万 29.34% 本期理财收益减少
其他流动负债(元) 2289.09万 5093.23万 55.06% 公司预收款项实现销售
营业外支出(元) 583.91万 405.08万 44.15% 本期非经营性支出增加
信用减值损失(元) 460.94万 10.54万 4274.64% 本期计提坏账准备
资产处置收益(元) 34.74万 252.78万 86.26% 本期处置资产
投资活动产生的现金流量净额(元) -1.93亿 2.54亿 176.06% 本期投资活动产生的现金净流入减少
经营活动产生的现金流量净额(元) -5.06亿 3180.36万 1690.52% 本期经营性采购支出增加

资产负债构成

科目 金额
流动资产 37.83亿元
无形资产 2.07亿元
长期投资 2699.98万元
其它 13.89亿元
资产总计 54.06亿元
科目 金额
流动负债 22.31亿元
其它 1.32亿元
负债总计 23.62亿元

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