换肤

法本信息

i问董秘
企业号

300925

财务诊断

报告期:三季报

财务状况有所下降

相对同行业资产综合利用有所优化,但可持续经营能力转向恶化。[查看具体诊断]

  •  个股本期
  •  去年同期

据法本信息三季报分析:

  盈利能力维持稳定,主营获利能力有较大削弱

  成长能力有所削弱,经营业绩承受明显压力

  偿债能力有所加强,偿还流动负债能力很强

  运营能力维持稳定,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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,["-0.25%","-0.40%","-0.84%","-1.48%","-0.09%","-0.13%","-0.58%","0.47%","1.09%","0.51%","-0.40%","-0.43%","0.67%","1.09%","-0.43%","2.97%","1.19%","2.69%","0.94%","1.42%","2.29%","3.21%","-1.07%","5.04%","2.39%","3.01%","3.63%","4.47%","2.73%","3.86%","3.93%","6.93%","1.96%","4.17%","2.52%","4.31%"],["-0.40%","-0.63%","-0.81%","-2.12%","-0.35%","-0.27%","-0.70%","-0.42%","0.82%","0.61%","-0.47%","-1.79%","0.34%","1.03%","-0.54%","2.20%","1.18%","2.32%","0.86%","-13.86%","2.10%","2.55%","-1.04%","3.81%","2.00%","2.54%","2.42%","3.68%","2.10%","0.73%","1.97%","-1.90%","0.98%","3.68%","2.26%","3.70%"],["432.15","444.84","565.73","304.53","413.17","420.45","556.75","588.21","389.78","408.33","601.65","277.60","380.57","405.47","715.08","245.81","320.05","326.72","425.15","252.46","318.29","363.08","754.42","218.34","309.20","316.99","228.04","228.07","306.90","220.69","350.68","230.08","330.12","241.78","327.32","215.14"],["10.90","5.89","7.46","-21.18","33.58","12.30","8.46","5.91","2.48","2.62","2.27","-12.11","11.57","5.41","36.16","195.51","45.45","99.63","44.50","72.21","34.32","25.59","36.13","40.09","22.40","9.38","35.82","21.41","13.38","121.99","6.22","12.95","9.18","25.86","7.65","6.21"],["183.06","186.63","249.08","122.27","180.18","178.50","243.76","171.77","175.02","182.98","295.95","118.08","177.52","187.53","335.95","108.00","141.22","149.66","185.06","105.38","137.02","150.02","352.23","84.55","126.91","131.53","94.46","100.55","137.35","103.40","180.26","112.26","162.81","112.42","157.91","98.94"],["251.04","260.09","319.14","183.48","234.79","243.73","315.46","418.16","218.30","229.04","311.74","161.88","206.78","221.73","382.71","138.92","182.07","180.11","244.77","149.40","190.40","220.46","412.11","138.24","184.24","189.27","136.44","129.15","171.88","119.17","177.64","122.22","176.11","135.44","183.77","122.58"],["4.77","5.11","5.15","4.46","5.05","5.29","5.56","4.70","5.36","5.34","5.44","4.72","5.62","5.08","5.61","4.23","5.04","4.93","5.62","4.20","4.82","4.48","3.80","3.83","3.81","4.41","3.63","4.03","5.14","3.89","5.61","3.90","7.08","5.73","9.56","7.51"],["3.99","4.27","4.43","3.94","4.32","4.48","4.83","4.07","4.57","4.52","4.64","4.08","4.79","4.29","4.74","3.59","4.28","4.19","4.81","3.63","3.97","3.72","3.21","3.43","3.07","3.48","2.94","3.14","3.91","3.00","4.08","3.15","5.47","4.72","8.06","6.44"],["3.83","4.12","4.28","3.81","4.15","4.30","4.66","3.93","4.40","4.36","4.48","3.97","4.61","4.14","4.60","3.48","4.09","4.05","4.68","3.53","3.84","3.58","3.09","3.42","3.07","3.48","2.94","3.14","3.91","3.00","4.08","3.15","5.47","4.72","8.06","6.44"],["0.76","0.74","0.73","0.76","0.68","0.66","0.62","0.67","0.60","0.61","0.68","0.68","0.60","0.62","0.64","0.65","0.64","0.65","0.67","0.70","0.61","0.64","0.66","0.58","0.65","0.57","0.62","0.63","0.63","0.63","0.48","0.82","0.54","0.38","0.26","0.26"],["31.52%","31.80%","31.27%","32.54%","29.86%","29.57%","29.01%","31.23%","28.74%","28.74%","28.75%","30.07%","28.16%","29.28%","28.84%","30.83%","29.75%","30.25%","29.31%","30.46%","28.00%","30.06%","30.49%","29.02%","28.96%","28.47%","30.27%","28.49%","27.22%","29.29%","25.16%","27.72%","21.06%","22.69%","16.79%","18.16%"]],"year":[[2024,2023,2022,2021,2020,2019,2018,2017,2016,2015,2014,2013],["1310.91\u4e07","4991.77\u4e07","5568.99\u4e07","1.28\u4ebf","9752.91\u4e07","1.07\u4ebf","7284.51\u4e07","9088.22\u4e07","6802.22\u4e07","6455.28\u4e07","5983.45\u4e07","5260.09\u4e07"],["-140.53%","-49.39%","-112.64%","-1.67%","-36.86%","-70.39%","117.51%","53.78%","90.70%","3.88%","162.56%","20.93%"],["-1010.82\u4e07","2188.25\u4e07","3665.69\u4e07","9888.48\u4e07","7681.06\u4e07","8908.32\u4e07","4214.92\u4e07","6929.60\u4e07","5465.69\u4e07","5201.02\u4e07","4067.81\u4e07","4531.82\u4e07"],["-300.35%","-109.67%","-213.31%","-55.64%","32.11%","36.51%","-20.21%","-31.72%","72.74%","-5900.22%","-2.30%","150.40%"],["22.18\u4ebf","22.58\u4ebf","20.79\u4ebf","19.11\u4ebf","16.27\u4ebf","21.55\u4ebf","17.56\u4ebf","15.12\u4ebf","11.18\u4ebf","7.65\u4ebf","5.03\u4ebf","3.90\u4ebf"],["15.93%","5.50%","3.81%","21.31%","14.98%","23.69%","21.25%","24.06%","29.88%","35.61%","24.70%","31.31%"],["0.0300","0.2000","0.3200","0.5600","0.5300","0.3000","0.3900","0.4000","0.4200","0.6500","0.5900","0.4500"],["6.28","6.84","6.68","6.25","5.06","4.46","3.94","4.00","3.79","4.35","3.89","3.38"],["4.04","4.11","3.82","3.30","2.40","2.59","2.05","1.78","1.54","1.35","1.16","1.29"],["1.12","1.41","1.69","1.73","1.51","0.87","1.01","1.30","1.13","1.93","1.78","1.06"],["0.35","0.19","0.22","0.39","0.49","0.48","0.37","0.23","0.25","0.62","0.54","0.36"],["-4.59%","-11.73%","3.57%","11.76%","9.57%","1.34%","9.82%","15.74%","14.27%","13.60%","16.01%","15.62%"],["40.53%","42.54%","44.65%","47.11%","48.38%","49.95%","49.45%","49.92%","49.32%","51.03%","51.16%","51.33%"],["-2.28%","2.12%","2.02%","9.95%","10.51%","10.64%","11.11%","15.76%","13.71%","16.30%","19.88%","19.15%"],["-3.25%","0.94%","0.21%","8.09%","-2.49%","0.32%","4.98%","12.46%","10.23%","9.52%","16.59%","16.15%"],["304.53","588.21","277.60","242.29","246.76","247.53","244.33","232.66","218.45","235.31","242.27","217.50"],["33.31","15.63","16.86","316.82","115.10","67.32","59.23","45.27","104.45","29.21","31.77","18.16"],["122.27","171.77","118.08","107.11","106.75","115.02","117.38","102.27","100.40","117.57","122.42","107.49"],["183.48","418.16","161.88","136.23","142.13","137.06","135.72","134.79","128.24","127.54","126.89","120.90"],["4.46","4.70","4.72","4.19","4.06","3.54","3.55","3.89","3.83","3.74","3.96","4.74"],["3.94","4.07","4.08","3.56","3.50","3.10","2.85","3.08","3.06","3.05","3.25","4.10"],["3.81","3.93","3.97","3.45","3.41","3.08","2.85","3.08","3.06","3.05","3.24","4.10"],["0.76","0.67","0.68","0.65","0.73","0.72","0.85","0.61","0.58","0.77","0.68","0.76"],["32.54%","31.23%","30.07%","30.99%","31.69%","33.08%","32.83%","29.53%","28.89%","29.84%","32.75%","32.75%"]]}

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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
营业收入(元) 36.74亿 31.69亿 15.92% 报告期内市场开拓良好,业务需求增加
营业成本(元) 30.04亿 25.50亿 17.78% 报告期内成本随收入同步增加
应收账款(元) 16.88亿 12.53亿 34.66% 报告期内业务收入增长,应收账款相应增长
货币资金(元) 4.55亿 10.58亿 56.97% 报告期内购买理财及日常经营支出增加
期末现金及现金等价物余额(元) 4.48亿 5.30亿 15.33% 报告期内支付人工成本和税费增加
应付职工薪酬(元) 4.33亿 4.16亿 4.09% 报告期内员工增多计提员工工资增加
交易性金融资产(元) 4.25亿 3.35亿 26.88% 报告期内利用闲置资金进行现金管理
管理费用(元) 3.14亿 2.67亿 17.80% 报告期内管理人员人工成本增加
短期借款(元) 1.81亿 2.74亿 33.90% 报告期内归还银行贷款
研发费用(元) 1.32亿 1.31亿 0.72% 报告期内研发投入增加
应交税费(元) 1.03亿 9699.50万 6.37% 报告期内收入增长,增值税增加
存货(元) 1.03亿 7226.78万 42.24% 报告期内合同履约成本增加
销售费用(元) 8654.21万 7109.46万 21.73% 报告期内销售人员人工成本增加
营业税金及附加(元) 2534.62万 2250.10万 12.64% 报告期内增值税增加,附加税增加
合同负债(元) 2155.95万 3681.50万 41.44% 报告期内收到的客户合同预收款减少
一年内到期的非流动负债(元) 1241.30万 2019.79万 38.54% 报告期末一年内到期的房租减少
无形资产(元) 1077.03万 199.96万 438.61% 报告期内研发资本化项目结项转入
租赁负债(元) 1063.52万 457.72万 132.35% 报告期内新签或续签场地增多
投资收益(元) 879.58万 735.57万 19.58% 报告期内收到理财产品收益及外币贷款锁汇合约交割
其他收益(元) 614.07万 353.78万 73.58% 报告期内收到的政府补贴增加
合同资产(元) 315.83万 198.44万 59.16% 报告期内未到期的合同质保金增加
营业外支出(元) 250.14万 162.08万 54.33% 报告期内支付的违约金及罚款等增加
其他流动负债(元) 129.36万 233.16万 44.52% 报告期内收到客户预付款进项税减少
财务费用(元) 112.87万 -417.87万 127.01% 报告期内外币贷款汇率的波动产生的汇兑损益
公允价值变动收益(元) 55.07万 -84.40万 165.25% 报告期内计提理财收益
开发支出(元) 36.85万 1236.99万 97.02% 报告期内研发资本化项目结项转出
其他综合收益1(元) 19.26万 4.76万 304.71% 报告期内汇率变动
汇率变动对现金及现金等价物的影响(元) 11.83万 -3.53万 435.12% 报告期内境外资金受汇率波动影响
资产处置收益(元) -32.19万 -31.45万 2.36% 报告期内处置办公场地
投资活动产生的现金流量净额(元) -6319.68万 -6503.24万 2.82% 报告期内购买理财产品减少
筹资活动产生的现金流量净额(元) -1.41亿 -8559.02万 64.33% 报告期内偿还银行借款增加
经营活动产生的现金流量净额(元) -3.47亿 -1.14亿 206.03% 报告期内支付人工成本和税费增加
现金及现金等价物净增加额(元) -5.51亿 -2.64亿 108.63% 报告期内支付人工成本和税费增加

资产负债构成

科目 金额
流动资产 28.57亿元
长期投资 4997.51万元
无形资产 1077.03万元
其它 8936.87万元
资产总计 30.07亿元
科目 金额
流动负债 8.02亿元
其它 1063.52万元
负债总计 8.13亿元

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