换肤

研奥股份

i问董秘
企业号

300923

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,但公司规模由扩张变为收缩。[查看具体诊断]

  •  个股本期
  •  去年同期

据研奥股份三季报分析:

  盈利能力维持稳定,总资产收益能力略有提升

  成长能力维持稳定,营业收入增速大幅提升

  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,存货变现能力有所增强

  现金流能力维持稳定,销售回款能力同步大幅削弱

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.67\u4ebf","41.12\u4ebf","25.32\u4ebf","28.54\u4ebf","21.74\u4ebf","44.58\u4ebf","31.09\u4ebf","31.02\u4ebf","18.28\u4ebf","45.00\u4ebf","36.83\u4ebf","44.31\u4ebf","69.67\u4ebf","67.43\u4ebf","88.15\u4ebf"],["-5.48%","11.51%","14.33%","9.30%","6.29%","10.97%","14.90%","11.45%","14.25%","-1.01%","8.35%","-69.94%","9.58%","12.83%","6.86%","9.14%","-5.32%","0.84%","67.10%","-0.83%","13.41%","2.84%","-7.50%","2.63%","16.21%","9.87%","11.82%","17.95%","58.38%"],["0.0300","0.1300","0.0600","0.1600","0.0800","0.1100","0.0500","0.1600","0.1000","0.1100","0.0600","0.1000","0.1000","0.1100","0.0600","0.1900","0.0900","0.1500","0.0900","0.2500","0.1500","0.2000","0.0500","0.2000","0.1000","0.1800","-0.2200","0.1700","0.1300"],["5.37","7.51","7.67","7.70","7.55","7.43","7.54","7.63","7.30","7.07","7.20","7.12","7.20","6.86","7.08","7.03","7.10","6.60","6.84","6.53","6.57","5.15","5.19","5.19","4.60","4.68","4.16","4.60","3.49"],["2.72","3.52","3.56","3.67","3.67","3.62","3.62","3.71","3.65","3.57","3.56","3.55","3.68","3.47","3.62","3.60","3.72","3.26","3.36","3.15","3.26","2.36","2.64","2.42","2.48","2.23","1.96","2.29","1.66"],["1.39","2.64","2.74","2.69","2.55","2.48","2.58","2.57","2.32","2.18","2.31","2.26","2.22","2.11","2.24","2.15","2.13","2.07","1.73","2.18","2.17","1.57","1.34","1.51","0.99","1.28","1.02","1.14","0.69"],["-0.0100","0.19","-0.20","0.55","-0.03","0.13","-0.14","0.37","0.08","0.03","-0.21","0.33","0.0000","0.0000","-0.21","0.67","0.03","0.05","-0.30","0.63","0.03","0.09","-0.24","0.50","0.09","-0.06","0.47","0.35","0.26"],["6.22%","11.66%","7.09%","10.21%","8.18%","10.23%","5.85%","10.21%","9.07%","10.72%","4.81%","6.23%","9.66%","12.09%","1.77%","5.37%","8.44%","11.62%","6.17%","9.47%","15.38%","16.23%","-0.02%","9.07%","15.03%","14.53%","-31.45%","20.15%","11.00%"],["30.62%","32.78%","34.04%","30.71%","33.78%","33.29%","34.78%","32.08%","34.39%","34.55%","34.16%","34.69%","34.62%","34.44%","32.81%","39.12%","36.00%","35.80%","35.97%","37.01%","37.41%","36.71%","34.07%","37.11%","39.35%","37.00%","30.94%","36.45%","31.12%"],["0.74%","1.68%","0.78%","1.58%","0.90%","1.43%","0.61%","1.63%","1.08%","1.37%","0.82%","-0.11%","1.04%","1.71%","0.84%","1.71%","1.30%","2.31%","1.54%","1.50%","2.24%","3.81%","0.78%","3.50%","2.02%","5.18%","-6.76%","4.53%","3.06%"],["0.57%","1.69%","0.74%","1.46%","0.98%","1.39%","0.56%","1.51%","1.08%","1.28%","0.75%","-0.58%","1.03%","1.64%","0.65%","1.16%","1.00%","2.08%","1.51%","0.47%","1.87%","2.95%","0.92%","0.99%","1.74%","3.35%","-17.34%","3.00%","0.94%"],["603.08","554.20","699.48","440.60","552.84","560.98","748.64","439.28","551.80","572.47","716.74","445.12","537.51","522.51","672.74","397.25","509.03","524.72","675.69","393.58","496.23","537.71","817.01","354.42","416.50","432.99","345.88","363.71","315.33"],["0.41","0.61","0.42","1.05","0.51","0.61","0.42","1.04","0.56","0.57","0.46","1.00","0.55","0.67","0.48","1.14","0.54","0.69","0.49","1.19","0.62","0.70","0.43","1.15","0.56","0.91","1.38","1.22","1.32"],["245.33","237.87","299.19","184.04","247.00","242.12","322.25","183.90","245.58","256.26","322.07","198.22","250.54","236.82","302.10","185.52","247.32","250.60","318.80","186.85","230.60","242.92","351.91","166.37","168.14","199.25","144.78","157.28","134.00"],["357.75","316.33","400.29","256.56","305.84","318.86","426.39","255.38","306.22","316.21","394.67","246.91","286.97","285.68","370.64","211.73","261.71","274.12","356.89","206.73","276.11","294.79","465.09","188.05","248.36","233.74","201.10","206.43","181.33"],["4.06","3.22","3.42","3.16","3.60","3.55","3.81","3.52","3.64","3.63","3.73","3.32","3.86","3.56","3.75","3.48","3.90","3.90","3.91","3.47","3.37","3.18","3.52","2.79","2.79","2.65","2.59","2.70","2.02"],["3.32","2.58","2.77","2.58","2.90","2.90","3.15","2.93","2.99","3.01","3.09","2.81","3.19","2.95","3.10","2.87","3.13","3.14","3.15","2.81","2.64","2.48","2.67","2.12","2.18","1.99","1.78","1.76","1.38"],["3.14","2.42","2.58","2.40","2.72","2.72","2.93","2.69","2.80","2.81","2.88","2.62","3.00","2.77","2.90","2.69","2.98","2.98","2.98","2.62","2.50","2.36","2.31","1.98","1.98","1.95","1.73","1.76","1.37"],["0.56","0.77","0.77","0.76","0.70","0.72","0.69","0.70","0.67","0.69","0.68","0.71","0.67","0.67","0.64","0.66","0.69","0.71","0.74","0.77","0.77","0.85","0.83","0.86","0.92","1.07","1.06","0.79","1.57"],["28.47%","36.61%","36.29%","36.09%","34.12%","34.71%","33.98%","34.31%","33.81%","34.64%","34.31%","35.58%","34.14%","34.49%","33.28%","34.17%","34.05%","34.02%","34.97%","36.26%","36.13%","38.02%","38.06%","39.66%","39.88%","40.83%","41.85%","36.75%","44.21%"]],"year":[[2024,2023,2022,2021,2020,2019,2018,2017,2016],["7.66\u4ebf","7.23\u4ebf","6.35\u4ebf","6.13\u4ebf","6.94\u4ebf","7.78\u4ebf","5.48\u4ebf","7.40\u4ebf","6.87\u4ebf"],["-75.26%","22.99%","-93.41%","-2.84%","-46.02%","53.17%","-70.82%","118.21%","51.30%"],["6.51\u4ebf","5.88\u4ebf","4.69\u4ebf","4.86\u4ebf","5.20\u4ebf","5.87\u4ebf","4.41\u4ebf","6.33\u4ebf","5.38\u4ebf"],["-28.77%","18.60%","-322.77%","-8.82%","-61.01%","55.49%","-386.16%","127.75%","-0.30%"],["122.11\u4ebf","118.29\u4ebf","109.96\u4ebf","109.40\u4ebf","109.37\u4ebf","113.17\u4ebf","103.57\u4ebf","103.68\u4ebf","131.69\u4ebf"],["7.55%","7.39%","-0.09%","7.80%","0.18%","12.80%","15.86%","14.63%","19.65%"],["0.4200","0.4500","0.3700","0.5100","0.6300","0.6800","0.3800","0.5600","0.4700"],["7.60","7.50","6.98","6.77","6.05","5.34","4.45","4.64","3.64"],["3.59","3.62","3.47","3.43","2.81","2.11","1.74","1.79","1.51"],["2.66","2.53","2.21","2.06","2.03","1.93","1.47","1.61","0.98"],["0.51","0.26","0.13","0.43","0.56","0.48","0.48","0.45","0.21"],["9.76%","10.39%","1.23%","10.42%","13.00%","14.81%","7.56%","15.58%","13.95%"],["32.77%","33.79%","34.15%","35.43%","37.51%","37.91%","36.82%","38.79%","38.69%"],["5.02%","5.64%","4.48%","8.22%","11.85%","14.64%","7.76%","14.73%","13.80%"],["4.82%","5.26%","3.71%","7.02%","9.68%","12.58%","3.99%","12.99%","12.73%"],["439.96","438.12","443.54","393.98","395.82","364.07","353.24","382.51","342.09"],["2.61","2.66","2.69","2.73","2.59","2.73","2.76","2.66","2.85"],["181.59","182.00","196.17","184.01","188.44","172.45","167.18","180.61","167.42"],["258.37","256.13","247.37","209.97","207.38","191.62","198.89","201.90","197.45"],["3.11","3.46","3.26","3.37","3.29","2.74","2.48","2.35","2.24"],["2.54","2.88","2.75","2.77","2.64","2.07","1.76","1.62","1.63"],["2.37","2.64","2.57","2.59","2.47","1.95","1.73","1.62","1.63"],["0.78","0.71","0.73","0.70","0.80","0.82","1.00","1.06","1.30"],["36.83%","34.89%","36.35%","35.16%","37.20%","38.83%","41.91%","42.95%","43.80%"]]}

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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) 2.45亿 1.80亿 35.82% 闲置资金购买短期理财产品增加
应收票据(元) 3492.27万 5367.07万 34.93% 应收票据到期
货币资金(元) 2658.12万 1.58亿 83.17% 闲置资金购买短期理财产品增加及经营活动现金净流出
应收款项融资(元) 2235.90万 4304.06万 48.05% 信用等级较高(六家国有银行及部分上市股份制银行)的银行承兑汇票到期
合同资产(元) 1739.58万 1070.97万 62.43% 回收期一年以内的应收账款质保金增加
应付票据(元) 1125.94万 1825.83万 38.33% 供应商票据结算减少
其他权益工具投资(元) 876.62万 1878.47万 53.33% 九台农商行投资公允价值变动
预付款项(元) 653.28万 500.76万 30.46% 本期预付供应商材料款增加
其他流动负债(元) 627.00万 62.39万 904.91% 已背书未到期的票据增加
所得税费用(元) 359.81万 172.58万 108.49% 本期应纳税所得额增加
其他收益(元) 321.05万 158.35万 102.74% 本期政府补助及计提先进制造业增值税加计抵减税额增加
投资收益(元) 198.38万 319.78万 37.96% 本期理财收益减少
应交税费(元) 186.79万 1553.42万 87.98% 期初未缴纳增值税、附加税及未汇算清缴的企业所得税较多
预计负债(元) 154.50万 302.50万 48.92% 质量保证金到期冲回
其他流动资产(元) 143.69万 395.14万 63.64% 年初取暖费本期摊销减少
合同负债(元) 53.86万 95.33万 43.51% 预收货款减少
营业外支出(元) 15.64万 4.90万 219.16% 本期客户考核款增加
营业外收入(元) 4.73万 9.00万 47.52% 本期收到的党建经费、供应商考核款减少
资产处置收益(元) -8.98万 17.34万 151.77% 本期处置固定资产收益减少
财务费用(元) -29.49万 -66.25万 55.49% 本期利息收入减少
信用减值损失(元) -340.94万 155.24万 319.63% 本期计提应收账款坏账准备增加
资产减值损失(元) -686.23万 -467.07万 46.92% 本期计提应收账款质保金坏账准备增加
经营活动产生的现金流量净额(元) -3791.91万 -1648.26万 130.06% 支付供应商货款及各项税费增加
投资活动产生的现金流量净额(元) -4485.11万 1.50亿 129.85% 闲置资金购买短期理财产品增加,到期的短期理财产品减少

资产负债构成

科目 金额
流动资产 10.40亿元
无形资产 2256.65万元
其它 2.16亿元
资产总计 12.78亿元
科目 金额
流动负债 1.41亿元
其它 514.02万元
负债总计 1.46亿元

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