换肤

宇瞳光学

i问董秘
企业号

300790

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,但短期偿债能力承压非常明显。[查看具体诊断]

  •  个股本期
  •  去年同期

据宇瞳光学三季报分析:

  盈利能力有所加强,主营获利能力有明显提升

  成长能力维持稳定,公司规模加速扩张

  偿债能力维持稳定,短期债务风险存在但可以控制

  运营能力维持稳定,存货变现能力有所增强

  现金流能力有所加强,销售回款能力亦有所增强

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  • 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
偿还债务支付的现金(元) 11.31亿 6.27亿 80.56% 本期偿还银行借款增加
存货(元) 7.79亿 5.80亿 34.23% 本期增加新机种备料
支付给职工以及为职工支付的现金(元) 3.24亿 2.19亿 48.13% 本期支付职工薪酬增加
长期待摊费用(元) 1.96亿 1.37亿 42.81% 本期模具资产增加
在建工程合计(元) 1.52亿 1.05亿 44.88% 本期精密光学扩建项目投入增加
收回投资收到的现金(元) 1.15亿 6.18亿 81.39% 本期赎回理财产品减少
其他非流动资产(元) 7867.96万 3180.54万 147.38% 本期预付设备款增加
支付其他与筹资活动有关的现金(元) 6673.04万 3.49亿 80.86% 本期无回购股票
应付职工薪酬(元) 6462.05万 4884.70万 32.29% 本期计提职工薪酬增加
投资支付的现金(元) 5535.00万 4.26亿 87.00% 本期购买理财产品减少
递延所得税资产(元) 5365.42万 3877.72万 38.37% 本期股份支付费用增加
其他应付款合计(元) 4432.92万 6499.26万 31.79% 本期员工持股计划解禁回购义务减少
收到的税费返还(元) 4393.00万 324.44万 1254.04% 本期收到出口退税额增加
收到其他与筹资活动有关的现金(元) 4330.86万 1141.29万 279.47% 本期收到员工持股计划解禁款
其他流动资产(元) 3792.95万 6178.10万 38.61% 本期待抵扣增值税进项税减少
应交税费(元) 2363.06万 1436.11万 64.55% 本期期末应交企业所得税增加
合同负债(元) 2140.56万 4311.01万 50.35% 本期预收客户款项减少
其他收益(元) 1716.63万 2867.46万 40.13% 本期计入与日常活动相关的政府补助减少
现金及现金等价物净增加额(元) 1548.51万 1.19亿 86.96% 本期偿还银行借款
所得税费用(元) 1444.47万 615.36万 134.73% 本期利润总额增加
营业税金及附加(元) 1384.70万 994.97万 39.17% 本期房产税增加
使用权资产(元) 1214.56万 1775.21万 31.58% 本期租入厂房部分转租
预付款项(元) 1166.22万 680.83万 71.29% 本期预付款项增加
租赁负债(元) 1080.50万 1573.37万 31.33% 本期使用权资产减少
其他应收款合计(元) 969.60万 3551.58万 72.70% 本期收到业绩补偿款
营业外支出(元) 603.09万 394.42万 52.91% 本期捐赠款支出增加
资产处置收益(元) 234.18万 515.62万 54.58% 本期非流动资产处置利得减少
吸收投资收到的现金(元) 163.53万 4700.43万 96.52% 本期收到员工持股计划款
取得投资收益收到的现金(元) 53.88万 37.90万 42.14% 本期收到银行理财产品收益增加
投资收益(元) 44.19万 33.10万 33.50% 本期收到银行理财产品收益增加
其他综合收益1(元) 41.56万 -17.98万 331.06% 本期应收款项融资公允价值变动减少
营业外收入(元) 13.01万 171.47万 92.41% 本期与日常活动无关的收入减少
公允价值变动收益(元) 12.82万 184.96万 93.07% 本期可转债募集资金现金管理预期收益减少
应收票据(元) 6.07万 792.03万 99.23% 本期应收商业承兑汇票到期
处置固定资产、无形资产和其他长期资产收回的现金净额(元) -3.19万 46.84万 106.81% 本期处置非流动资产收益减少
信用减值损失(元) -106.60万 -407.96万 73.87% 本期计提应收账款坏账准备减少
资产减值损失(元) -510.34万 138.22万 469.22% 本期计提存货跌价准备增加

资产负债构成

科目 金额
流动资产 24.63亿元
无形资产 1.16亿元
长期投资 27.15万元
其它 33.12亿元
资产总计 58.91亿元
科目 金额
流动负债 25.12亿元
长期借款 6.99亿元
其它 8726.07万元
负债总计 32.99亿元

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