换肤

*ST凯鑫

i问董秘
企业号

300899

财务诊断

报告期:三季报

财务状况有所下降

相对同行业营业收入增速大幅提升,但现金满足投资能力被严重削弱。[查看具体诊断]

  •  个股本期
  •  去年同期

据*ST凯鑫三季报分析:

  盈利能力有所加强,主营业务利润贡献大幅提升

  成长能力有所加强,营利增速加速上涨,盈利性增强

  偿债能力维持稳定,偿还流动负债能力很强

  运营能力有所加强,应收账款周转速度需加快

  现金流能力明显恶化,可持续经营能力转向恶化

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"1.68%","0.45%","1.84%","2.58%","1.91%","2.14%","2.75%","2.56%","2.83%","1.55%","3.37%","2.42%","0.83%","0.99%"],["504.49","519.42","416.06","438.14","429.25","495.51","350.84","389.53","380.31","443.77","292.26","323.02","312.26","395.90","236.17","275.12","266.15","342.76","253.87","324.93","393.86","379.49","265.89","289.79","305.34","248.77","244.63","267.45","214.91","244.73","217.09","228.61","197.37","224.76","417.71"],["5.15","4.89","6.76","4.67","6.31","4.28","10.89","3.75","5.42","4.79","10.38","4.94","6.82","5.67","16.01","3.88","5.90","5.66","10.03","4.11","4.64","4.12","9.46","5.00","3.06","6.35","-2.60","5.42","7.54","5.41","8.50","5.65","13.43","5.24","5.57"],["97.50","107.96","87.20","97.91","96.94","113.96","73.41","88.23","88.58","107.28","63.35","77.92","73.64","91.39","55.54","77.09","76.99","92.00","91.06","119.57","136.60","138.44","108.45","112.55","120.12","91.13","94.61","97.73","95.77","113.67","100.96","105.73","83.89","117.27","76.57"],["406.99","411.46","328.86","340.24","332.30","381.54","277.42","301.30","291.72","336.50","228.91","245.10","238.62","304.51","180.62","198.03","189.16","250.76","162.81","205.36","257.26","241.05","157.44","177.24","185.22","157.64","150.02","169.71","119.15","131.06","116.13","122.88","113.47","107.49","341.14"],["2.43","2.37","2.11","2.41","2.43","2.84","2.44","2.55","2.72","2.79","2.10","2.23","2.38","2.39","2.19","2.07","2.10","2.05","1.88","2.03","1.72","1.50","1.60","1.44","1.50","1.46","1.83","2.00","1.60","1.51","1.47","1.51","1.38","1.57","2.64"],["2.12","2.07","1.86","2.12","2.15","2.55","2.20","2.26","2.43","2.50","1.88","1.97","2.13","2.09","1.95","1.79","1.83","1.79","1.64","1.58","1.37","1.21","1.24","1.08","1.11","1.12","1.35","1.61","1.25","1.15","1.18","1.15","1.02","1.28","2.37"],["1.93","1.87","1.66","1.94","1.97","2.37","2.03","2.08","2.25","2.33","1.72","1.73","1.90","1.86","1.76","1.55","1.62","1.60","1.48","1.39","1.19","1.08","1.21","0.98","1.11","1.12","1.35","1.61","1.25","1.15","1.18","1.15","1.02","1.28","2.22"],["1.44","1.44","1.51","1.38","3.20","2.30","2.30","1.93","2.02","1.79","1.77","1.42","1.40","1.33","1.35","2.03","1.75","1.73","1.74","1.60","1.51","1.74","1.47","1.42","1.42","1.35","1.18","0.99","1.17","1.18","1.16","1.04","1.21","1.22","1.59"],["49.57%","49.64%","52.12%","50.41%","50.12%","49.78%","50.50%","49.42%","50.06%","49.37%","50.13%","48.84%","48.83%","47.63%","48.76%","48.82%","47.29%","48.24%","49.12%","48.31%","48.00%","51.57%","48.46%","49.42%","49.36%","49.06%","45.17%","42.08%","46.19%","47.07%","47.19%","46.35%","48.65%","47.74%","49.91%"]],"year":[[2024,2023,2022,2021,2020,2019,2018,2017,2016,2015,2014,2013],["1.77\u4ebf","2.33\u4ebf","2.76\u4ebf","2.33\u4ebf","2.66\u4ebf","2.41\u4ebf","2.22\u4ebf","2.60\u4ebf","2.11\u4ebf","2.24\u4ebf","1.75\u4ebf","1.80\u4ebf"],["-84.67%","-34.74%","-20.09%","-20.74%","14.07%","14.78%","27.72%","52.25%","43.28%","64.04%","38.80%","75.77%"],["1.55\u4ebf","1.85\u4ebf","1.72\u4ebf","1.94\u4ebf","2.35\u4ebf","2.22\u4ebf","2.03\u4ebf","2.38\u4ebf","1.94\u4ebf","2.18\u4ebf","1.59\u4ebf","1.43\u4ebf"],["-110.05%","-39.76%","-130.72%","-26.62%","9.45%","-47.52%","29.82%","47.94%","39.67%","77.02%","53.75%","23.30%"],["21.08\u4ebf","21.38\u4ebf","20.81\u4ebf","20.00\u4ebf","16.80\u4ebf","16.10\u4ebf","14.41\u4ebf","12.87\u4ebf","10.27\u4ebf","9.70\u4ebf","7.72\u4ebf","6.76\u4ebf"],["-2.05%","-2.09%","3.51%","15.41%","9.37%","26.19%","29.49%","38.02%","17.50%","28.58%","31.32%","18.58%"],["0.0500","0.2300","0.4000","0.4900","0.6700","0.5900","0.5200","0.4400","0.3800","0.3900","0.3600","0.4800"],["6.23","6.46","6.14","6.24","5.85","4.82","4.44","4.81","4.32","3.83","3.88","3.37"],["2.99","3.03","2.66","2.77","2.46","1.78","1.71","2.00","1.88","1.56","1.55","1.46"],["1.97","2.17","2.23","2.20","2.13","1.80","1.53","1.61","1.33","1.12","1.29","0.93"],["0.34","0.32","0.38","0.17","0.48","0.68","0.31","0.27","0.19","0.26","0.38","0.12"],["-6.81%","5.43%","10.22%","-8.22%","16.35%","17.85%","18.67%","20.28%","19.65%","20.93%","18.02%","56.28%"],["31.21%","32.17%","32.00%","27.43%","37.43%","37.17%","37.67%","37.96%","38.62%","38.74%","38.71%","37.62%"],["0.38%","1.93%","4.32%","7.81%","12.68%","17.24%","14.52%","14.05%","12.46%","14.80%","12.58%","7.13%"],["-0.82%","0.15%","3.39%","4.21%","9.61%","12.86%","12.85%","12.30%","11.05%","11.92%","11.11%","47.88%"],["418.86","350.84","292.26","234.46","250.32","252.15","251.26","257.60","254.89","235.29","221.74","266.45"],["22.31","24.86","28.24","29.40","18.92","17.54","11.51","11.21","19.94","18.54","20.19","11.95"],["85.56","73.41","63.35","56.65","91.70","103.30","103.09","105.80","112.80","104.35","101.54","124.42"],["333.30","277.42","228.91","177.81","158.61","148.85","148.17","151.79","155.95","130.94","120.20","142.03"],["2.08","2.44","2.10","2.14","1.89","1.56","1.57","2.00","1.78","1.85","1.46","1.59"],["1.83","2.20","1.88","1.89","1.65","1.21","1.15","1.51","1.40","1.51","1.05","1.19"],["1.63","2.03","1.72","1.71","1.49","1.18","1.15","1.51","1.40","1.51","1.05","1.19"],["1.53","2.30","1.77","1.38","1.75","1.68","1.30","1.10","1.08","1.02","1.21","1.25"],["52.51%","50.50%","50.13%","49.50%","49.52%","49.67%","49.52%","44.20%","45.45%","44.43%","48.57%","47.69%"]]}

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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
货币资金(元) 3.88亿 1.48亿 162.42% 年初至报告期末赎回结构性存款
营业收入(元) 1.51亿 7829.83万 93.16% 年初至报告期末销售增加
营业成本(元) 9417.76万 5421.62万 73.71% 收入增加相应成本增加
合同负债(元) 6843.20万 1.05亿 34.72% 年初至报告期末销售收入增加,预收货款抵减应收账款
无形资产(元) 6033.51万 640.63万 841.81% 年初至报告期末新增专有技术
固定资产合计(元) 3278.40万 2519.41万 30.13% 在建工程转固
投资活动产生的现金流量净额(元) 3209.74万 8768.84万 63.40% 年初至报告期末购买理财产品减少
预付款项(元) 2381.99万 650.79万 266.01% 年初至报告期末按节点支付货款
交易性金融资产(元) 1506.49万 2.75亿 94.52% 年初至报告期末赎回结构性存款
其他流动负债(元) 715.34万 1229.84万 41.84% 已背书未终止确认的应收票据减少
其他流动资产(元) 576.72万 162.19万 255.58% 年初至报告期末预缴企业所得税
递延所得税资产(元) 437.46万 739.42万 40.84% 年初至报告期末使用可抵扣亏损
应收款项融资(元) 385.69万 1146.62万 66.36% 年初至报告期末内托收承兑
租赁负债(元) 269.66万 413.95万 34.86% 租赁款随着剩余年限的减少逐年减少
应付票据(元) 171.15万 667.84万 74.37% 年初至报告期末兑付票据
投资收益(元) 130.55万 393.55万 66.83% 年初至报告期末结构性存款投资减少
长期应收款(元) 129.12万 270.64万 52.29% 融资租赁款随着剩余年限的减少逐年减少
其他应收款合计(元) 119.07万 302.41万 60.63% 年初至报告期末收到出口退税
其他收益(元) 94.40万 28.70万 228.93% 年初至报告期末收到的政府补助增加
应交税费(元) 82.91万 435.84万 80.98% 缴付上年末计提的税额
营业外收入(元) 64.95万 0.06 1082429733.33% 年初至报告期末收到应收账款逾期利息
营业税金及附加(元) 32.34万 53.26万 39.28% 年初至报告期末应缴附加税减少
公允价值变动收益(元) 28.93万 127.77万 77.36% 交易性金融资产公允价值变动
长期待摊费用(元) 15.87万 2.57万 518.09% 年初至报告期末增加装修
其他综合收益1(元) 6.05万 1066.24 5572.72% 外币报表折算
营业外支出(元) 2.40万 22.83万 89.49% 年初至报告期末固定资产报废损失减少
信用减值损失(元) -12.46万 -337.07万 96.30% 应收账款坏账准备计提
筹资活动产生的现金流量净额(元) -83.66万 -2530.96万 96.69% 年初至报告期末未进行现金分红
财务费用(元) -237.98万 -69.90万 240.47% 年初至报告期末利息收入增加,财务费用减少
经营活动产生的现金流量净额(元) -1929.20万 4661.22万 141.39% 年初至报告期末票据到期承兑及预收货款减少

资产负债构成

科目 金额
流动资产 6.51亿元
无形资产 6033.51万元
长期投资 1251.48万元
其它 4581.99万元
资产总计 7.70亿元
科目 金额
流动负债 9922.67万元
其它 440.86万元
负债总计 1.04亿元

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