换肤

维康药业

i问董秘
企业号

300878

财务诊断

报告期:三季报

财务状况有所下降

相对同行业资金利用效率低下的现状被扭转,但前景暗淡。[查看具体诊断]

  •  个股本期
  •  去年同期

据维康药业三季报分析:

  盈利能力明显恶化,企业经营效益出现亏损

  成长能力有所削弱,企业成长潜力持续萎缩

  偿债能力明显恶化,短期偿债能力具有一定的保障

  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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  • 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
销售商品、提供劳务收到的现金(元) 1.60亿 3.45亿 53.83% 本期合并范围减少,导致子公司销售减少
营业收入(元) 1.51亿 3.71亿 59.20% 本期合并范围减少
营业成本(元) 1.28亿 1.95亿 34.34% 本期产量减少以及设备厂房折旧增加
销售费用(元) 7462.98万 1.63亿 54.28% 本期营业收入减少相对应的销售费用也随着减少
购买商品、接受劳务支付的现金(元) 3739.53万 1.29亿 71.12% 本期合并范围减少,导致子公司采购减少
购建固定资产、无形资产和其他长期资产支付的现金(元) 2871.61万 9683.53万 70.35% 本期在建工程竣工验收阶段,对其投入减少
合同负债(元) 2078.26万 1068.18万 94.56% 本期预收货款增加
其他应收款合计(元) 1491.74万 5215.29万 71.40% 本期收到处置子公司的款项
信用减值损失(元) 882.80万 -658.84万 233.99% 本期应收账款和其他应收款减少,转回坏账准备
应付职工薪酬(元) 558.45万 813.95万 31.39% 期初数据计提年终奖
预付款项(元) 518.04万 277.22万 86.87% 本期预付委外研发费用增加
财务费用(元) 462.77万 196.94万 134.99% 银行存款利率降低导致利息收入减少
长期待摊费用(元) 348.92万 251.46万 38.76% 本期装修款转入
资产减值损失(元) -2084.52万 -12.37万 16747.52% 本期公司主要产品受行业政策影响召回销毁

资产负债构成

科目 金额
流动资产 5.33亿元
无形资产 3225.71万元
其它 9.23亿元
资产总计 14.88亿元
科目 金额
流动负债 2.28亿元
长期借款 1.82亿元
其它 4824.32万元
负债总计 4.58亿元

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 保留意见
2023 保留意见

杜邦分析结构图