换肤

华业香料

i问董秘
企业号

300886

财务诊断

报告期:三季报

财务状况有所下降

相对同行业短期偿债能力很强,但销售回款能力严重削弱。[查看具体诊断]

  •  个股本期
  •  去年同期

据华业香料三季报分析:

  盈利能力维持稳定,主营业务利润贡献明显提升

  成长能力维持稳定,公司规模加速扩张

  偿债能力有所削弱,财务杠杆风险加大

  运营能力有所削弱,资产综合利用效率出现下降

  现金流能力维持稳定,可持续经营能力偏向恶化

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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
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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
存货(元) 1.50亿 1.09亿 37.90% 本期公司加大备货
其他流动资产(元) 3377.60万 5161.29万 34.56% 本期未到期理财款相对减少
在建工程合计(元) 3155.47万 569.98万 453.61% 合肥公司1300吨香料项目启动建设
筹资活动产生的现金流量净额(元) 2059.44万 -303.88万 777.72% 本期合肥公司1300吨香料项目建设产生银行借款
其他非流动资产(元) 1757.66万 215.02万 717.45% 合肥公司1300吨香料项目启动建设预付工程、设备款
预付款项(元) 832.63万 38.61万 2056.56% 本期支付原材料等款项相对较多
销售费用(元) 473.11万 267.41万 76.92% 本期职工薪酬及差旅费增加
经营活动产生的现金流量净额(元) 467.04万 855.06万 45.38% 本期购买商品支付的资金相对较多
所得税费用(元) 212.66万 118.91万 78.84% 本期递延所得税增加
长期待摊费用(元) 126.36万 186.43万 32.22% 本期摊销费用
资产减值损失(元) 59.71万 11.31万 428.06% 本期计提存货跌价损失增加
营业外支出(元) 46.26万 15.70万 194.67% 本期资产报废损失相对较大
合同负债(元) 31.73万 53.77万 41.00% 本期收到的预收货款相对减少
其他流动负债(元) 1.87万 4.50万 58.52% 本期收到的预收货款相对减少
其他综合收益1(元) -4637.04 1632.28 384.08% 香港子公司外币报表汇率折算差额
信用减值损失(元) -19.14万 88.25万 121.68% 根据应收账款余额计提的信用减值损失减少
财务费用(元) -39.12万 -141.26万 72.30% 汇率波动形成的汇兑损失增加
投资活动产生的现金流量净额(元) -2923.12万 -1927.39万 51.66% 本期合肥公司1300吨香料项目正式启动建设

资产负债构成

科目 金额
流动资产 3.45亿元
无形资产 3065.83万元
其它 2.98亿元
资产总计 6.73亿元
科目 金额
流动负债 4656.82万元
长期借款 2702.18万元
其它 1481.51万元
负债总计 8840.51万元

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