换肤

贝泰妮

i问董秘
企业号

300957

财务诊断

报告期:三季报

财务状况明显改善

相对同行业可持续经营能力加倍增强,但存货变现能力有所增强。[查看具体诊断]

  •  个股本期
  •  去年同期

据贝泰妮三季报分析:

  盈利能力有所削弱,企业经营效益大幅下降

  成长能力有所削弱,公司规模由扩张变为收缩

  偿债能力有所加强,偿还流动负债能力很强

  运营能力有所削弱,资产利用效率下降严重

  现金流能力明显改善,可持续经营能力加倍增强

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00","0.2400","0.1700","0.2300","0.1500","0.2000","0.2100","0.1900"],["9.47","10.01","9.75","9.75","9.60","9.74","9.52","9.23","8.51","8.88","8.55","8.27","7.82","8.30","8.06","7.57","7.79","7.27","6.67","6.28","6.07","6.72","5.93","6.33","6.06","6.20","10.74"],["2.81","3.03","3.03","3.06","3.08","3.08","3.08","3.09","2.49","2.64","2.62","2.69","2.66","2.86","2.79","2.71","2.79","2.69","1.81","2.08","1.82","2.10","1.81","2.10","1.98","2.30","5.11"],["5.45","5.74","5.47","5.48","5.33","5.47","5.15","4.84","4.72","4.98","4.67","4.40","4.19","4.60","4.07","3.67","3.78","3.39","3.64","3.61","3.06","3.40","2.91","3.06","2.77","2.78","4.24"],["0.50","0.28","0.66","-0.10","0.24","0.29","0.62","-0.10","0.40","0.32","0.45","0.13","0.48","0.21","0.86","0.38","0.76","0.21","0.76","0.50","0.38","-0.23","0.81","-0.30","0.58","0.10","0.16"],["9.05%","12.11%","-2.95%","7.25%","11.74%","15.27%","11.06%","12.52%","13.73%","17.23%","12.11%","13.34%","14.27%","13.72%","14.85%","11.38%","15.20%","15.70%","12.05%","10.45%","13.46%","11.92%","10.20%","7.85%","9.53%","8.53%","21.98%"],["66.94%","66.96%","64.88%","65.61%","65.15%","64.90%","62.78%","66.02%","64.46%","61.74%","58.88%","58.31%","60.58%","62.83%","58.64%","60.41%","60.11%","61.12%","51.46%","54.14%","57.79%","56.52%","54.36%","52.35%","55.80%","48.84%","80.39%"],["2.54%","2.51%","0.63%","1.35%","2.96%","2.99%","3.72%","2.02%","3.60%","3.48%","3.00%","1.95%","3.42%","3.15%","5.07%","2.28%","3.40%","6.10%","4.62%","3.33%","4.55%","2.89%","3.50%","2.10%","4.15%","3.09%","1.74%"],["2.57%","2.46%","0.30%","1.16%","3.07%","2.94%","3.12%","1.63%","3.47%","3.41%","2.50%","1.79%","3.31%","3.08%","3.92%","2.20%","3.60%","3.82%","6.31%","3.03%","3.61%","2.20%","3.03%","1.17%","2.16%","0.03%","1.64%"],["152.80","184.25","152.76","171.62","156.02","170.21","571.57","643.71","562.97","532.69","351.18","447.92","516.34","863.67","348.71","511.54","568.45","611.67","346.31","547.72","629.36","851.58","416.11","483.53","435.31","501.32","197.95"],["0.90","0.71","1.05","0.56","0.80","0.71","0.91","0.41","0.64","0.57","0.87","0.48","0.61","0.62","0.98","0.51","0.73","0.63","0.92","0.58","0.59","0.48","0.71","0.53","0.79","0.79","0.35"],["125.32","155.23","125.09","142.11","127.47","141.50","545.21","616.00","535.79","506.24","328.46","419.15","487.75","834.20","328.51","489.36","543.82","588.54","322.48","520.78","602.69","820.06","393.53","459.76","415.37","479.82","196.68"],["27.48","29.03","27.67","29.51","28.56","28.71","26.36","27.71","27.18","26.45","22.72","28.77","28.58","29.47","20.20","22.18","24.63","23.13","23.83","26.93","26.67","31.53","22.58","23.77","19.95","21.50","1.28"],["4.20","5.86","4.32","5.37","4.64","5.19","4.64","4.57","4.20","4.34","3.86","3.17","3.72","4.03","4.18","4.24","3.96","4.96","3.28","3.45","3.29","3.75","3.43","3.55","3.27","3.32","9.67"],["3.48","4.94","3.63","4.28","3.81","4.28","3.98","3.64","3.29","3.35","3.00","2.17","2.74","3.04","2.88","3.46","3.18","4.09","2.52","2.67","2.44","2.83","2.60","2.60","1.98","1.81","8.03"],["3.47","4.92","3.59","4.25","3.78","4.24","3.96","3.62","3.27","3.33","2.96","2.16","2.71","3.01","2.87","3.45","3.15","4.06","2.47","2.67","2.42","2.82","2.56","2.60","1.98","1.81","8.03"],["0.38","0.36","0.40","0.38","0.39","0.38","0.46","0.56","0.60","0.62","2.16","2.34","1.88","1.77","1.79","1.98","2.27","1.96","2.29","2.87","3.09","3.50","3.04","3.82","3.55","3.91","0.04"],["24.59%","23.66%","25.62%","24.56%","25.34%","24.23%","27.63%","29.55%","30.78%","30.26%","34.63%","38.59%","34.46%","32.19%","32.79%","32.06%","34.54%","30.07%","36.60%","39.06%","37.30%","36.63%","37.40%","39.23%","41.47%","44.26%","3.60%"]],"year":[[2024,2023,2022,2021,2020,2019,2018,2017],["3.27\u4ebf","5.15\u4ebf","4.49\u4ebf","4.76\u4ebf","4.32\u4ebf","3.70\u4ebf","2.65\u4ebf","2.12\u4ebf"],["-46.18%","96.85%","-17.12%","11.59%","81.87%","40.70%","26.50%","50.81%"],["2.78\u4ebf","4.38\u4ebf","4.19\u4ebf","4.49\u4ebf","3.90\u4ebf","2.71\u4ebf","2.35\u4ebf","1.96\u4ebf"],["-48.26%","85.56%","27.32%","9.51%","323.91%","11.75%","18.60%","46.14%"],["45.36\u4ebf","43.89\u4ebf","50.71\u4ebf","47.77\u4ebf","43.83\u4ebf","36.84\u4ebf","30.90\u4ebf","30.48\u4ebf"],["4.17%","0.96%","4.89%","16.10%","18.95%","49.16%","22.21%","10.58%"],["0.8900","1.1900","1.0800","1.3000","1.0300","0.8500","0.7400","0.7200"],["9.75","9.52","8.55","8.06","6.12","24.07","10.88","5.58"],["3.03","3.08","2.62","2.79","1.66","1.79","1.67","1.92"],["5.47","5.15","4.67","4.07","3.25","21.03","7.88","2.75"],["1.09","1.25","1.38","2.21","1.58","18.37","6.63","1.65"],["8.46%","13.42%","13.47%","14.67%","15.76%","16.02%","17.77%","12.15%"],["65.22%","63.56%","59.81%","59.87%","57.54%","59.83%","60.82%","57.60%"],["7.94%","12.83%","13.28%","18.44%","26.86%","34.56%","43.52%","26.46%"],["7.47%","11.63%","12.00%","15.42%","29.52%","25.89%","29.25%","22.25%"],["152.76","571.57","351.18","348.71","309.85","367.62","368.88","415.41"],["3.11","2.52","2.59","2.99","3.09","3.61","3.78","2.34"],["125.09","545.21","328.46","328.51","288.98","347.86","351.03","395.79"],["27.67","26.36","22.72","20.20","20.86","19.76","20.40","19.62"],["4.32","4.64","3.86","4.18","3.12","3.52","3.24","2.95"],["3.63","3.98","3.00","2.88","2.37","2.59","1.83","1.76"],["3.59","3.96","2.96","2.87","2.32","2.56","1.83","1.76"],["0.40","0.46","2.16","1.79","2.12","2.70","2.79","3.02"],["25.62%","27.63%","34.63%","32.79%","37.99%","35.54%","39.19%","44.16%"]]}

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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
经营活动现金流入小计(元) 41.40亿 42.02亿 1.48% 年初至报告期末公司销售规模略有下降和公司有效推进各项应收款项催收工作的综合影响
投资活动现金流出小计(元) 41.10亿 40.82亿 0.69% 年初至报告期末公司取得无形资产等长期资产的投资增加和现金管理委托理财项目的本金投入有所减少的综合影响
投资活动现金流入小计(元) 37.57亿 30.59亿 22.81% 公司在股东会授权额度下利用闲置募集资金和闲置自有资金进行稳健的现金管理委托理财投资,于年初至报告期末公司收回到期的委托理财的投资本金较多和取得相应的理财投资收益有所增加的综合影响
经营活动现金流出小计(元) 36.98亿 41.96亿 11.86% 年初至报告期末公司按照既定经营策略严格执行年度预算规划,“购买商品、接受劳务支付的现金”和“支付其他与经营活动有关的现金”均减少较多的综合影响
筹资活动现金流出小计(元) 7.24亿 6.63亿 9.31% 年初至报告期末公司根据动态资金需求计划提前偿还部分商业银行长期项目贷款
无形资产(元) 5.59亿 2.59亿 116.39% 年初至报告期末公司投资取得“初普(TriPollar)”品牌相关的商标权、专利权以及非专利技术
短期借款(元) 4.53亿 3.15亿 44.05% 年初至报告期末公司根据动态资金需求计划,积极探索稳健的、多样化的融资渠道,取得的商业银行短期流动资金金融信用贷款净额增加
筹资活动现金流入小计(元) 4.18亿 6.69亿 37.48% 年初至报告期末公司根据动态资金需求计划,取得借款收到的现金减少
应付账款(元) 4.16亿 2.50亿 66.59% 本报告期内公司为2025年第四季度大促活动开展了积极的供应链生产备货计划,本报告期内公司的生产资料和生产性服务采购较2025年上半年有所增加和年初至报告期末公司充分利用与核心供应商授信额度的综合影响
归属于母公司股东的净利润(元) 2.72亿 4.15亿 34.45% 年初至报告期末公司营业收入同比有所下降,销售毛利率回升以及各类运营费用率阶段性略有上升的综合影响
长期借款(元) 2.08亿 3.22亿 35.35% 年初至报告期末公司提前偿还部分商业银行长期项目贷款
其他应付款合计(元) 1.75亿 3.34亿 47.41% 年初至报告期末公司支付各项到期的上年第四季度发生的大型B2C电商平台和其他市场推广服务供应商的营销费用,其他应付款余额相应减少和报告期末公司应付长期工程设备款较本年初减少较多的综合影响
研发费用(元) 1.71亿 2.00亿 14.17% 年初至报告期末公司依据既定的研发计划和研究进度,有序开展研发活动
预付款项(元) 1.22亿 5283.95万 130.39% 本报告期内公司为2025年第四季度大促活动预付的大型B2C电商平台和其他市场推广服务供应商的营销费用、品牌推广投入以及广告代言费用等款项增加
其他流动资产(元) 9906.83万 1.46亿 32.02% 报告期末公司留抵和待认证待抵扣的增值税余额减少
投资收益(元) 7640.95万 4606.54万 65.87% 年初至报告期末公司确认现金管理委托理财到期的理财收益和确认权益法核算下长期股权投资收益较上年同期均有增加的综合影响
营业税金及附加(元) 4175.24万 3090.07万 35.12% 年初至报告期末公司计提的应纳消费税额增加较多
应收款项融资(元) 4167.32万 3.27亿 87.26% 报告期末公司在手的未到期、未背书或未贴现的银行承兑汇票结余量减少
其他流动负债(元) 2536.51万 1627.29万 55.87% 报告期末公司计提的应付退货款准备金增加较多
资产减值损失(元) 2497.07万 -1003.22万 348.90% 年初至报告期末公司转回存货跌价准备金
递延所得税负债(元) 2208.84万 3330.33万 33.68% 年初至报告期末公司“金融资产公允价值变动”的暂时性差异减少
投资性房地产(元) 1723.50万 1116.18万 54.41% 年初至报告期末公司购置取得计入投资性房地产项目的房屋建筑物
在建工程合计(元) 1547.79万 5075.76万 69.51% 年初至报告期末公司零星工程建设(技改提升改造)项目验收合格并达到预定可使用状态转固
公允价值变动收益(元) 1412.81万 1736.72万 18.65% 报告期末公司持有的部分现金管理投资的委托理财(按照公允价值计量)项目的公允价值略有下降
营业外支出(元) 1043.75万 1238.56万 15.73% 年初至报告期末公司社会公益捐赠支出较上年同期略有减少
财务费用(元) 892.52万 -269.34万 431.37% 年初至报告期末公司利息费用较上年同期增加较多和商业银行活期存款利息收入较上年同期有所减少的综合影响
长期应付款合计(元) 741.00万 1225.00万 39.51% 年初至报告期末公司按计划拨付云南省特色植物提取实验室专项资金
信用减值损失(元) 642.48万 1677.66万 61.70% 年初至报告期末公司计提应收款项减值准备金和计提应收票据减值准备金净额较上年同期均有减少的综合影响

资产负债构成

科目 金额
流动资产 57.17亿元
无形资产 5.59亿元
长期投资 3.26亿元
其它 16.00亿元
资产总计 82.02亿元
科目 金额
流动负债 15.71亿元
长期借款 2.08亿元
其它 2.02亿元
负债总计 19.81亿元

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