换肤

志特新材

i问董秘
企业号

300986

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,但短期偿债能力承压非常明显。[查看具体诊断]

  •  个股本期
  •  去年同期

据志特新材三季报分析:

  盈利能力有所加强,主营业务利润贡献大幅提升

  成长能力维持稳定,公司规模加速扩张

  偿债能力维持稳定,资产结构得到优化

  运营能力有所加强,资产综合利用有所优化

  现金流能力有所加强,销售回款能力显著增强

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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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4项符合搜索结果
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

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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
在建工程合计(元) 2.73亿 1.89亿 44.65% 本期子公司在建工厂基建投入增加,导致较期初有所增加
合同负债(元) 2.56亿 1.45亿 76.64% 公司期末预收租赁款及发货款上升
其他非流动资产(元) 1.30亿 9697.97万 33.55% 未网签办证客户以房抵债增加
其他应收款合计(元) 6914.58万 3355.79万 106.05% 本期公司业务开展需要导致其他应收款增加
使用权资产(元) 5782.82万 3179.16万 81.90% 公司业务需要,铝模板租入资产较期初增加
投资性房地产(元) 5430.16万 3025.16万 79.50% 本期客户以资产偿还应收账款较期初增加
预付款项(元) 5254.90万 2283.62万 130.11% 本期公司业务开展需要导致预付货款增加
其他权益工具投资(元) 3762.40万 686.40万 448.14% 出于战略投资考虑的其他权益工具投资增加
租赁负债(元) 3460.73万 1887.99万 83.30% 按期偿还租金及增加资产租入,导致本期较上期增加
交易性金融资产(元) 1910.14万 1.05亿 81.75% 本期赎回银行理财较多导致交易性金融资产余额下降
递延所得税负债(元) 972.88万 473.46万 105.48% 本期租入资产增加,以及固定资产加速折旧增加导致递延所得税负债增加
长期待摊费用(元) 545.56万 215.54万 153.12% 本期票据贴息费、装修改造工程,以及装配式预制件模具待摊增加
应收款项融资(元) 211.27万 70.00万 201.81% 本期库存的高信用等级银行承兑汇票较期初增加

资产负债构成

科目 金额
流动资产 27.88亿元
无形资产 2.97亿元
其它 29.29亿元
资产总计 60.14亿元
科目 金额
流动负债 30.60亿元
长期借款 5.06亿元
其它 1.51亿元
负债总计 37.16亿元

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