换肤

宝丽迪

i问董秘
企业号

300905

财务诊断

报告期:三季报

财务状况保持稳定

相对同行业偿还流动负债能力很强,但资金使用效率有所下降。[查看具体诊断]

  •  个股本期
  •  去年同期

据宝丽迪三季报分析:

  盈利能力有所加强,总资产收益能力略有提升

  成长能力维持稳定,公司规模加速扩张

  偿债能力维持稳定,偿还流动负债能力很强

  运营能力维持稳定,存货变现能力陷入停滞

  现金流能力有所削弱,可持续经营能力转向恶化

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bf","5.44\u4ebf","6.01\u4ebf","6.09\u4ebf","6.52\u4ebf","6.63\u4ebf","5.76\u4ebf","6.17\u4ebf","6.43\u4ebf","5.76\u4ebf","5.68\u4ebf","4.99\u4ebf","4.20\u4ebf","4.87\u4ebf","4.30\u4ebf","4.27\u4ebf","3.85\u4ebf","5.57\u4ebf","5.91\u4ebf","8.41\u4ebf","8.25\u4ebf","6.68\u4ebf","6.10\u4ebf"],["20.62%","37.69%","21.74%","9.42%","-7.75%","-11.35%","-12.27%","4.09%","12.63%","3.97%","13.61%","13.24%","28.34%","50.04%","74.01%","55.62%","42.33%","9.15%","16.57%","8.01%","-0.34%","24.38%","-24.87%","-1.33%","-1.28%","-1.66%","36.37%","1.47%","2.89%"],["0.0500","0.0500","0.0400","0.0000","0.0300","0.0600","0.0300","-0.0100","0.0900","0.0700","0.2100","0.1900","0.1900","0.2300","0.2300","0.2100","0.1600","0.1400","0.1800","0.1500","0.1400","0.1500","0.0900","0.2000","0.0600","0.0500","0.0200","0.0200","0.0200"],["6.02","5.70","5.71","5.67","5.67","5.63","5.74","5.72","5.68","5.33","5.80","5.32","5.15","4.97","4.96","4.35","4.51","3.93","5.39","4.76","4.81","3.06","2.96","3.70","2.65","2.60","2.53","2.80","2.50"],["3.22","2.94","2.94","2.94","2.94","2.94","2.93","2.92","2.88","2.60","2.64","2.30","2.28","2.29","2.33","1.96","2.18","1.87","3.01","2.65","1.50","0.97","0.47","0.99","0.47","0.47","0.47","0.67","0.30"],["1.52","1.50","1.51","1.48","1.49","1.46","1.57","1.54","1.55","1.49","1.90","1.76","1.62","1.45","1.39","1.17","1.13","0.88","1.31","0.91","1.93","0.90","0.90","1.42","0.83","0.77","0.74","0.75","0.75"],["0.12","0.05","-0.12","0.09","-0.03","0.08","-0.10","0.11","-0.12","0.02","-0.04","0.05","0.09","0.43","0.06","0.29","0.05","0.20","0.06","0.28","-0.0100","0.23","0.0000","0.31","0.08","0.14","0.08","-0.05","0.11"],["4.46%","4.69%","2.96%","-0.66%","2.82%","7.37%","4.57%","-1.31%","10.80%","13.63%","15.48%","16.77%","19.87%","20.94%","19.57%","17.48%","16.98%","20.75%","20.57%","19.29%","17.06%","19.53%","9.72%","12.10%","11.65%","7.60%","3.73%","5.72%","2.67%"],["16.99%","17.22%","14.85%","14.21%","16.22%","19.30%","18.02%","13.38%","22.67%","25.49%","25.70%","24.92%","30.13%","31.72%","30.36%","28.72%","27.45%","33.24%","33.08%","24.79%","29.83%","28.51%","19.92%","22.05%","21.30%","18.61%","14.11%","13.39%","15.08%"],["0.87%","0.93%","0.67%","0.18%","0.51%","1.07%","0.60%","-1.07%","1.31%","2.44%","4.06%","3.77%","4.45%","5.36%","6.82%","6.11%","5.14%","5.29%","6.43%","3.73%","8.67%","11.13%","3.74%","3.14%","2.04%","1.94%","0.66%","0.91%","0.59%"],["0.87%","0.93%","0.66%","0.06%","0.49%","1.09%","0.60%","-0.28%","0.26%","2.59%","3.77%","2.77%","3.47%","5.03%","5.80%","4.57%","2.74%","4.66%","5.50%","-0.18%","1.32%","4.91%","2.38%","1.81%","1.95%","1.92%","0.64%","0.58%","0.59%"],["171.44","175.13","183.79","181.78","199.21","203.23","194.62","125.69","130.90","124.57","116.89","103.66","108.18","101.35","104.56","101.48","118.39","116.35","112.81","90.13","103.03","96.51","137.26","92.30","111.03","113.83","98.41","90.80","104.55"],["1.02","0.98","0.88","1.12","0.94","0.85","0.99","1.41","1.14","1.01","1.23","1.37","1.02","1.14","1.28","1.40","1.45","1.17","1.15","2.08","1.90","1.40","0.90","1.19","1.38","1.11","1.14","1.07","1.57"],["118.50","117.38","119.80","121.80","131.32","135.19","128.18","91.15","96.67","94.45","87.98","86.28","90.10","85.13","86.65","88.96","102.25","103.14","95.45","77.23","75.90","78.86","120.50","71.54","92.13","94.57","82.50","69.76","78.71"],["52.93","57.75","63.99","59.98","67.89","68.04","66.44","34.54","34.23","30.12","28.90","17.38","18.08","16.21","17.90","12.52","16.14","13.21","17.35","12.90","27.13","17.65","16.76","20.75","18.89","19.26","15.91","21.04","25.84"],["3.63","3.59","4.27","3.73","4.64","4.50","4.24","4.22","4.47","4.02","5.83","4.38","4.92","4.31","4.60","5.05","4.97","5.01","5.36","7.31","8.88","4.39","6.04","6.12","7.83","8.10","10.18","10.69","5.42"],["1.75","1.92","2.80","2.52","3.43","3.31","3.10","3.06","3.22","2.93","3.98","3.30","3.63","3.31","3.52","3.85","3.88","3.90","4.01","5.56","7.47","3.30","4.44","4.41","5.47","5.56","7.16","8.14","3.72"],["1.52","1.66","2.57","2.31","3.28","3.13","2.92","2.88","3.05","2.75","3.76","3.14","3.45","3.14","3.31","3.66","3.67","3.68","3.78","5.36","7.36","3.09","4.04","3.79","5.47","5.56","7.16","8.14","3.72"],["0.75","0.84","0.83","0.77","0.74","0.72","0.70","0.63","0.59","0.78","0.60","0.68","0.62","0.66","0.71","0.84","0.74","1.07","0.93","1.08","0.39","2.49","0.49","0.41","0.55","0.58","0.55","0.36","0.56"],["36.85%","39.67%","39.46%","36.95%","36.23%","35.92%","35.14%","33.28%","32.26%","36.07%","31.88%","34.21%","31.65%","33.11%","33.63%","35.62%","35.87%","37.60%","33.49%","35.63%","22.44%","38.61%","27.66%","25.16%","30.03%","30.45%","29.24%","21.74%","26.93%"]],"year":[[2024,2023,2022,2021,2020,2019,2018,2017,2016],["8226.23\u4e07","1.97\u4ebf","4.47\u4ebf","3.56\u4ebf","1.90\u4ebf","9826.77\u4e07","3893.47\u4e07","4635.01\u4e07","1712.48\u4e07"],["-82.37%","-30.28%","47.14%","81.64%","183.04%","72.69%","-293.16%","53.78%","-1.33%"],["4942.52\u4e07","1.63\u4ebf","4.26\u4ebf","3.33\u4ebf","1.67\u4ebf","7706.68\u4e07","2715.18\u4e07","3165.23\u4e07","3409.29\u4e07"],["-100.43%","-32.85%","49.94%","97.80%","361.81%","59.90%","-24.24%","-2879.36%","84.56%"],["21.97\u4ebf","24.06\u4ebf","24.99\u4ebf","20.63\u4ebf","16.33\u4ebf","15.53\u4ebf","12.68\u4ebf","11.40\u4ebf","10.54\u4ebf"],["-9.75%","7.42%","33.80%","27.88%","3.11%","89.40%","20.36%","10.95%","42.07%"],["0.1100","0.3600","0.8500","0.6900","0.4800","0.4300","0.2500","0.2700","0.1100"],["5.67","5.72","5.32","4.35","4.76","2.70","2.25","2.31","2.39"],["2.94","2.92","2.30","1.96","2.65","0.93","0.77","1.37","2.23"],["1.48","1.54","1.76","1.17","0.91","0.60","0.33","0.78","1.07"],["0.03","-0.03","0.63","0.58","0.53","0.50","0.35","0.12","0.34"],["3.44%","10.30%","19.31%","19.09%","15.49%","7.78%","-2.51%","5.60%","5.47%"],["16.88%","22.34%","29.21%","30.81%","26.81%","18.91%","13.84%","18.67%","20.29%"],["2.35%","6.75%","20.39%","22.40%","23.42%","6.15%","-2.46%","11.66%","21.61%"],["2.24%","6.33%","17.07%","18.03%","14.74%","4.59%","-6.19%","9.49%","15.50%"],["181.78","125.69","103.66","101.48","90.13","85.76","125.27","170.77","163.72"],["3.89","4.79","4.81","5.27","6.27","6.83","4.63","4.30","4.10"],["121.80","91.15","86.28","88.96","77.23","71.63","98.21","124.84","136.13"],["59.98","34.54","17.38","12.52","12.90","14.14","27.06","45.93","38.63"],["3.73","4.22","4.38","5.05","7.31","4.21","4.86","4.97","2.89"],["2.52","3.06","3.30","3.85","5.56","3.06","3.32","3.65","1.89"],["2.31","2.88","3.14","3.66","5.36","2.70","3.32","3.65","1.89"],["0.77","0.63","0.68","0.84","1.08","2.74","2.40","1.32","1.05"],["36.95%","33.28%","34.21%","35.62%","35.63%","40.38%","45.62%","39.84%","44.34%"]]}

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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
交易性金融资产(元) 3.50亿 9085.80万 285.07% 报告期末对账面货币资金进行现金管理,故期末交易性金融资产余额增加
应收账款(元) 2.76亿 1.82亿 51.74% 报告期末应收往来款增加
货币资金(元) 1.32亿 3.77亿 64.95% 报告期末对账面货币资金进行现金管理,故期末货币资金余额减少
归属于母公司股东的净利润(元) 1.06亿 8086.95万 31.25% 报告期内,公司营业收入同比增长4618.50万元,产品毛利率在规模效益及原材料价格回落的双重影响下有所提升,毛利额较去年同期增加4365.62万元,同比增长24.26%。为激励员工,公司实施了股权激励计划,报告期内计提股份支付费用610.19万元,对归母净利润的影响为532.92万元。剔除股份支付影响后,报告期归母净利润为11146.72万元,较上年同期增加1240.09万元,同比增长12.52%
长期借款(元) 8986.11万 5990.11万 50.02% 福建鹭意新厂建设,银行借款增加
应付票据(元) 8968.50万 6625.00万 35.37% 报告期末开具的银行承兑汇票增加
经营活动产生的现金流量净额(元) 8233.55万 8645.03万 4.76% 前期苏州新厂建设完工后增值税进项抵扣减少、税费支出增加
其他非流动资产(元) 3846.02万 2460.44万 56.31% 福建鹭意新厂建设项目投入增加
所得税费用(元) 2372.98万 1645.67万 44.20% 本报告期利润总额增加故所得税费用增加
其他流动资产(元) 1332.97万 725.87万 83.64% 福建鹭意新厂项目的投入增加,期末待抵扣的增值税进项税额相应增长
税金及附加(元) 718.68万 444.62万 61.64% 本期应交增值税额增加,相应附加税增加
其他收益(元) 660.47万 1140.07万 42.07% 本报告期政府补助减少
投资收益(元) 479.48万 268.16万 78.80% 本报告期现金管理收入减少
长期股权投资(元) 359.16万 204.04万 76.03% 报告期内对湖北宝丽迪和苏州耀科增资
应收票据(元) 330.64万 142.50万 132.03% 报告期末持有的商业承兑汇票增加
其他应付款合计(元) 209.25万 123.18万 69.88% 报告期期末由于归属了股权激励,代缴的个人所得税增加
递延所得税负债(元) 173.86万 313.46万 44.54% 并购厦门鹭意形成的资产评估增值按受益期摊销
其他流动负债(元) 67.41万 32.00万 110.63% 报告期期末已签订合同的预收款对应销项税额增加
资产减值损失(元) 40.55万 99.21万 59.12% 本报告期存货跌价转回减少
预收款项(元) 37.50万 4.51万 731.81% 报告期期末未签订合同的预收货款增加
营业外支出(元) 30.18万 13.31万 126.65% 本报告期赔款支出增加
资产处置收益(元) 16.44万 1397.94 11660.90% 本报告期处置旧设备获得收益增加
使用权资产(元) 13.72万 38.87万 64.70% 报告期末长期租赁减少
营业外收入(元) 3.63万 13.22万 72.55% 本报告期违约赔款收入减少
一年内到期的非流动负债(元) 2.55万 33.14万 92.30% 报告期期末公司支付合同租金导致一年内到期的非流动负债额减少
租赁负债(元) 915.05 1.57万 94.19% 报告期期末公司支付合同租金导致租赁负债余额减少
财务费用(元) -37.09万 -279.35万 86.72% 本期利息收入的金额减少
信用减值损失(元) -509.20万 -135.53万 275.71% 当期计提的坏账准备增加
筹资活动产生的现金流量净额(元) -2240.51万 -4385.17万 48.91% 一方面,本期归还的质押借款金额减少,使得筹资活动现金流出较同期有所降低;另一方面,福建鹭意项目借款增加,为公司带来了更多的筹资活动现金流入。综合来看,上述因素共同促使筹资活动产生的现金流量净额较同期增长
现金及现金等价物净增加额(元) -2.45亿 1719.47万 1524.04% 投资和筹资活动产生的现金流量净额变化
投资活动产生的现金流量净额(元) -3.04亿 -2531.16万 1102.24% 本期对账面货币资金进行现金管理,使得投资活动现金流出金额较大

资产负债构成

科目 金额
流动资产 11.76亿元
无形资产 5182.88万元
长期投资 359.16万元
其它 10.13亿元
资产总计 22.45亿元
科目 金额
流动负债 1.91亿元
长期借款 8986.11万元
其它 397.62万元
负债总计 2.85亿元

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