换肤

帝科股份

i问董秘
企业号

300842

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,但出现收益质量下降。[查看具体诊断]

  •  个股本期
  •  去年同期

据帝科股份三季报分析:

  盈利能力有所削弱,回报股东能力大幅变弱

  成长能力有所削弱,企业成长潜力停止扩张转入收缩

  偿债能力有所削弱,短期债务风险存在但可以控制

  运营能力有所削弱,中长期融资能力受到很大抑制

  现金流能力明显恶化,现金运营指数低,出现收益质量下降

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  • 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
应付票据(元) 34.57亿 23.83亿 45.06% 随着本期国产粉采购规模的增加,以开具承兑汇票方式支付供应商货款金额增加,以及本期新收购子公司持有的应付票据
短期借款(元) 26.95亿 20.23亿 33.21% 随着销售规模的扩大,为提前备货需支付的原材料采购款增加,公司银行融资规模扩大
应收票据(元) 15.75亿 10.11亿 55.78% 客户主要以银行承兑汇票方式回款,随着销售收入的增加,公司本期收到的票据相应增加
存货(元) 7.83亿 4.43亿 76.89% 本期新收购子公司持有的存货
应付账款(元) 7.34亿 2.29亿 220.77% 供应商为公司提供更多信用额度、更长信用账期,以及本期新收购子公司持有的应付账款
筹资活动产生的现金流量净额(元) 6.16亿 -3.02亿 304.16% 随着销售规模的扩大,支付的采购货款增加,公司融资规模扩大,以及本期新增并购贷款
应收款项融资(元) 5.92亿 1.78亿 233.08% 客户主要以银行承兑汇票方式回款,随着销售收入的增加,公司本期收到的票据相应增加,期末尚未贴现
商誉(元) 5.04亿 3323.22万 1416.93% 本期新收购子公司产生的商誉
固定资产合计(元) 4.37亿 3.06亿 42.85% 本期子公司新建的厂房达到预定可使用状态,由在建工程转入固定资产,以及本期新收购子公司持有的固定资产
无形资产(元) 4.12亿 3518.04万 1069.98% 本期新收购子公司持有的专利技术、商标和土地使用权
递延所得税资产(元) 1.63亿 6789.79万 140.35% 计提的股份支付和信用减值损失导致可抵扣暂时性差异增加,以及本期新收购子公司持有的可抵扣暂时性差异
应交税费(元) 1.47亿 1.09亿 34.49% 本期新收购子公司持有的应交税费
管理费用(元) 1.17亿 3974.99万 195.60% 本期计提的股份支付、职工薪酬、中介机构费用等增加
交易性金融资产(元) 7353.86万 62.97万 11577.71% 本期购买以公允价值计量的资产管理计划
经营活动产生的现金流量净额(元) 4920.64万 5.80亿 91.52% 公司给予客户一定账期且客户主要以银行承兑汇票回款,而公司向供应商采购银粉需全额预付或较短账期内支付货款,销售收回的现金通常滞后于采购支付的现金。本期公司销售规模增长,经营活动现金流入减少
其他流动资产(元) 4378.82万 2424.81万 80.58% 期末待抵扣进项税增加
递延所得税负债(元) 3866.64万 112.25万 3344.53% 本期新收购子公司资产评估增值产生的应纳税暂时性差异
合同负债(元) 3318.55万 157.69万 2004.43% 期末预收货款增加,以及本期新收购子公司持有的预收货款
非流动负债递延收益(元) 3176.33万 2208.33万 43.83% 本期收到与资产相关的政府补助
所得税费用(元) 2495.29万 710.18万 251.36% 公司按照相关要求自查缴纳税款
其他应付款合计(元) 2178.81万 968.97万 124.86% 本期新收购子公司应付客户的货款保证金
长期待摊费用(元) 1273.29万 695.75万 83.01% 本期发生的装修费增加
资产减值损失(元) 1237.99万 -218.33万 667.01% 计提的存货跌价准备变动
其他应收款合计(元) 1192.53万 242.35万 392.08% 期末应收的保理业务保证金、投标保证金等增加
其他非流动资产(元) 111.65万 351.12万 68.20% 期末预付的长期资产购建款减少
其他非流动金融资产(元) 8.50万 5002.54万 99.83% 本期收到专项投资基金权益分配款
信用减值损失(元) -2852.42万 -5855.08万 51.28% 计提的应收账款信用减值损失减少
投资收益(元) -3240.70万 -9663.10万 66.46% 包括白银期货合约平仓损益、外汇衍生产品到期交割产生的损益以及终止确认的票据贴现费用。为应对银粉价格波动风险,公司通过白银期货合约进行对冲操作;为应对汇率波动风险,公司择机购买外汇衍生产品;受银点和汇率波动影响,产生一定的投资损益变动;同时本期发生的票据贴现费用增加
公允价值变动收益(元) -1.84亿 -8381.64万 119.39% 公司持有的白银期货合约、白银租赁业务、外汇衍生产品、专项投资基金、资产管理计划期末公允价值变动产生的浮动损益
投资活动产生的现金流量净额(元) -8.62亿 -1.58亿 445.83% 本期支付收购子公司股权转让款、购建长期资产以及因银点上涨存入的白银期货合约和白银租赁业务保证金增加

资产负债构成

科目 金额
流动资产 93.84亿元
无形资产 4.12亿元
其它 12.34亿元
资产总计 110.29亿元
科目 金额
流动负债 85.40亿元
长期借款 4.00亿元
其它 7618.10万元
负债总计 90.16亿元

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