换肤

易天股份

i问董秘
企业号

300812

财务诊断

报告期:三季报

财务状况明显改善

相对同行业企业很好地实现对外投资战略目标,但存货的周转速度需要加快。[查看具体诊断]

  •  个股本期
  •  去年同期

据易天股份三季报分析:

  盈利能力明显改善,企业经营效益扭亏为盈

  成长能力明显改善,营利增速步入上升通道

  偿债能力有所加强,盈利增速明显高于债务增速

  运营能力维持稳定,应收账款周转速度需加快

  现金流能力明显改善,资金利用效率低下的现状被扭转

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2","2.02","1.81","1.97","1.80","1.79","1.88","1.95","1.59","1.56","1.64","1.57","1.52","1.23","1.34","1.44","1.25","1.36","1.67","1.23","1.08","1.47"],["1.73","1.92","1.84","1.85","1.93","1.92","2.17","2.38","2.33","2.66","2.28","1.94","1.77","1.88","1.77","1.74","1.84","1.89","1.55","1.48","1.58","1.53","1.48","1.23","1.34","1.44","1.24","1.36","1.67","1.23","1.08","1.45"],["1.13","1.04","1.02","0.96","0.90","0.88","0.88","0.84","0.81","0.96","0.93","0.84","1.04","0.97","1.01","0.93","0.92","1.74","1.45","1.01","0.91","0.96","1.22","1.05","0.96","2.49","1.77","1.02","1.06","1.04","1.01","1.09"],["43.68%","41.56%","42.29%","42.55%","41.77%","41.19%","41.14%","40.12%","39.25%","38.28%","39.52%","39.13%","41.68%","40.13%","42.94%","44.22%","43.98%","43.79%","44.89%","45.56%","43.55%","44.40%","45.72%","46.28%","44.50%","44.22%","46.09%","42.01%","42.56%","45.03%","46.59%","44.26%"]],"year":[[2024,2023,2022,2021,2020,2019,2018,2017,2016,2015],["6.00\u4ebf","5.10\u4ebf","5.40\u4ebf","4.97\u4ebf","5.20\u4ebf","3.31\u4ebf","2.67\u4ebf","4.09\u4ebf","3.67\u4ebf","3.65\u4ebf"],["-20.63%","-62.06%","-1.42%","-37.49%","38.14%","152.41%","-112.40%","24.11%","93.58%","62.20%"],["5.38\u4ebf","4.56\u4ebf","4.69\u4ebf","3.44\u4ebf","4.41\u4ebf","2.54\u4ebf","2.25\u4ebf","3.52\u4ebf","3.41\u4ebf","3.47\u4ebf"],["-45.92%","-121.09%","-15.78%","-468.62%","69.24%","555.62%","-324.75%","18.06%","73.58%","116.61%"],["166.24\u4ebf","135.67\u4ebf","140.87\u4ebf","120.25\u4ebf","102.41\u4ebf","87.34\u4ebf","84.40\u4ebf","75.13\u4ebf","66.21\u4ebf","66.67\u4ebf"],["14.83%","-1.76%","2.49%","21.69%","24.08%","19.84%","23.31%","27.85%","35.41%","33.08%"],["0.4100","0.3600","0.5800","0.6800","0.7700","0.6400","0.4600","0.5800","0.5800","0.4800"],["7.80","7.79","7.70","7.02","5.83","7.79","4.93","4.98","3.48","3.43"],["4.43","4.45","4.33","3.93","2.62","2.09","1.89","2.24","1.19","1.16"],["2.17","2.10","2.14","1.89","2.02","4.50","1.94","1.78","1.19","1.20"],["0.75","0.93","0.93","0.71","0.91","1.71","1.13","0.55","0.61","0.53"],["0.81%","-2.03%","5.11%","4.97%","8.80%","5.79%","6.41%","8.34%","9.54%","8.12%"],["19.19%","18.94%","20.74%","21.66%","24.71%","25.52%","24.57%","26.11%","24.34%","23.62%"],["1.15%","2.79%","7.46%","10.63%","18.83%","16.75%","12.82%","22.51%","20.68%","20.85%"],["-0.74%","1.58%","3.82%","3.91%","-7.78%","9.16%","4.63%","9.19%","17.75%","16.10%"],["182.83","194.06","186.94","175.85","172.30","174.82","168.56","168.94","161.86","152.85"],["5.99","5.47","5.45","6.02","6.62","6.41","6.26","6.32","6.80","6.95"],["81.52","86.75","84.19","77.00","71.70","69.77","71.11","70.77","68.61","69.89"],["101.32","107.31","102.75","98.86","100.61","105.05","99.75","98.16","93.25","88.40"],["2.37","2.77","2.86","2.26","2.01","1.94","1.85","2.02","1.68","1.76"],["1.85","2.21","2.31","1.76","1.57","1.49","1.26","1.46","1.22","1.23"],["1.82","2.18","2.28","1.73","1.53","1.45","1.26","1.46","1.21","1.23"],["1.02","0.88","0.93","1.07","1.47","1.26","1.46","1.30","1.14","1.12"],["42.34%","41.00%","39.51%","43.87%","45.76%","46.93%","46.96%","45.96%","47.51%","46.82%"]]}

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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) 1.89亿 8908.86万 111.84% 采购量增加
其他流动资产(元) 1.10亿 7486.77万 47.29% 一年到期的大额存单重分类
应付票据(元) 6576.43万 9888.37万 33.49% 到期票据兑现
短期借款(元) 3500.00万 1.16亿 69.80% 到期偿还借款
应收款项融资(元) 2962.94万 966.25万 206.64% 本期收到高信用应收票据增加
少数股东权益(元) 1294.43万 -177.23万 830.38% 本期收购易天半导体原少数股东股权,达到100%控股后减少少数股东权益
应交税费(元) 965.74万 536.19万 80.11% 收入增长,税金增加
其他应付款合计(元) 434.97万 713.64万 39.05% 员工报销和供应商款项支付
非流动负债递延收益(元) 311.69万 604.00万 48.40% 政府补助项目验收
一年内到期的非流动负债(元) 266.60万 596.33万 55.29% 一年内到期租赁负债重分类
预付款项(元) 254.55万 420.18万 39.42% 减少供应商的预付款项
其他应收款合计(元) 213.83万 382.95万 44.16% 备用金核销
在建工程合计(元) 112.39万 1.94万 5687.84% 新增办公场地装修
其他非流动资产(元) 99.04万 3273.36万 96.97% 一年到期的大额存单重分类
递延所得税负债(元) 42.39万 3.02万 1302.39% 大额存单利息收入

资产负债构成

科目 金额
流动资产 12.24亿元
无形资产 2066.38万元
长期投资 951.45万元
其它 2.35亿元
资产总计 14.89亿元
科目 金额
流动负债 6.83亿元
其它 922.57万元
负债总计 6.92亿元

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