换肤

谱尼测试

i问董秘
企业号

300887

财务诊断

报告期:三季报

财务状况明显改善

相对同行业负债资产占比维持稳定,但公司的稳定经营受到威胁。[查看具体诊断]

  •  个股本期
  •  去年同期

据谱尼测试三季报分析:

  盈利能力维持稳定,主营获利能力保持稳定

  成长能力有所加强,营利增速步入上升通道

  偿债能力维持稳定,负债资产占比维持稳定

  运营能力维持稳定,应收账款周转速度需加快

  现金流能力维持稳定,可持续经营能力加倍增强

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财务指标

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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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4项符合搜索结果
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
交易性金融资产(元) 5.50亿 2.75亿 100.00% 本期购买银行理财增加
货币资金(元) 3.14亿 7.00亿 55.12% 本期购买银行理财增加
无形资产(元) 1.40亿 2.57亿 45.55% 本期土地使用权退回
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) 1.15亿 56.23万 20400.83% 本期收到退回土地款
短期借款(元) 1.07亿 1.67亿 36.06% 本期短期借款到期归还
购建固定资产、无形资产和其他长期资产支付的现金(元) 9879.86万 1.49亿 33.82% 本期随着在建工程完工,长期资产投建减少
筹资活动现金流入小计(元) 7815.89万 2.17亿 63.95% 本期使用的银行借款、供应链融资减少
取得借款收到的现金(元) 7314.60万 1.70亿 57.00% 本期减少借款
在建工程合计(元) 4361.56万 7325.37万 40.46% 本期西北总部大厦完成建设转至固定资产
存货(元) 3987.16万 2556.04万 55.99% 本期合同履约成本及实验周转耗材增加
其他应付款合计(元) 3733.95万 5741.32万 34.96% 本期支付到期股权收购款、往来款
收到其他与经营活动有关的现金(元) 3339.48万 5652.71万 40.92% 解除受限资金
其他非流动资产(元) 2158.39万 1456.03万 48.24% 本期预付设备款、装修款增加
其他流动负债(元) 1674.93万 5989.27万 72.03% 本期银行供应链融资到期归还
应交税费(元) 1115.98万 3554.56万 68.60% 本期支付增值税、汇算清缴缴纳企业所得税
营业税金及附加(元) 966.49万 735.43万 31.42% 本期转固后房产税增加
取得投资收益收到的现金(元) 709.70万 1150.54万 38.32% 存款利率下调,本期理财收益减少
其他收益(元) 544.59万 1357.05万 59.87% 本期收到的政府补助减少
投资收益(元) 454.58万 910.83万 50.09% 本期存款利率下调理财收益减少
分配股利、利润或偿付利息支付的现金(元) 450.69万 3955.67万 88.61% 上期支付分红款
收到其他与筹资活动有关的现金(元) 427.79万 4670.90万 90.84% 本期减少供应链融资
应收款项融资(元) 211.86万 564.14万 62.45% 本期银行承兑汇票减少
递延所得税负债(元) 49.17万 242.02万 79.68% 本期确认应纳税暂时性差异减少
库存股(元) 33.53万 73.03万 54.08% 本期回购股份
营业外收入(元) 20.20万 115.65万 82.54% 上期收到违约金、保险理赔款
所得税费用(元) 15.11万 -605.04万 102.50% 本期当期所得税增加
经营活动产生的现金流量净额(元) -2730.29万 -1.16亿 76.50% 本期加强应收账款回收力度,同时降本增效,耗材人工等成本降低
筹资活动产生的现金流量净额(元) -1.01亿 -1915.34万 424.82% 本期使用的银行借款、供应链融资减少
投资活动产生的现金流量净额(元) -2.57亿 -1.17亿 119.89% 本期购买银行理财增加
现金及现金等价物净增加额(元) -3.85亿 -2.52亿 52.61% 本期公司经营、投资、筹资活动产生的现金流量净额变动

资产负债构成

科目 金额
流动资产 16.91亿元
无形资产 1.40亿元
其它 16.05亿元
资产总计 34.35亿元
科目 金额
流动负债 4.82亿元
长期借款 1924.60万元
其它 5165.82万元
负债总计 5.53亿元

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