换肤

亚康股份

i问董秘
企业号

301085

财务诊断

报告期:三季报

财务状况有所下降

相对同行业销售回款能力显著增强,但前景暗淡。[查看具体诊断]

  •  个股本期
  •  去年同期

据亚康股份三季报分析:

  盈利能力有所削弱,总资产收益能力大幅下降

  成长能力明显恶化,主营业务盈利性加速下滑

  偿债能力维持稳定,流动负债的及时偿还可以保证

  运营能力维持稳定,应收账款周转速度需加快

  现金流能力维持稳定,销售回款能力显著增强

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财务指标

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bf","8.15\u4ebf","7.12\u4ebf","11.04\u4ebf","8.14\u4ebf","8.40\u4ebf","7.25\u4ebf","11.85\u4ebf","8.16\u4ebf","8.78\u4ebf","6.44\u4ebf","11.92\u4ebf","7.47\u4ebf","7.96\u4ebf","5.68\u4ebf","11.50\u4ebf","8.10\u4ebf","8.24\u4ebf","12.55\u4ebf","11.75\u4ebf","5.54\u4ebf"],["14.24%","22.07%","2.30%","-0.71%","-4.53%","10.07%","5.13%","7.56%","6.80%","8.33%","59.28%","8.61%","1.76%","28.03%","291.38%","25.18%","24.06%","51.90%","18.08%","17.77%","8.42%","-10.88%","15.92%","21.08%","16.09%","176.02%","12.21%","14.26%"],["0.0100","0.0000","-0.0900","0.0100","0.0000","-0.0100","-0.0100","0.0100","0.0300","-0.0100","-0.0200","0.0200","0.0200","-0.0100","0.0900","0.0300","0.0600","0.0100","0.1000","0.0500","0.1000","0.0000","0.0000","0.0500","0.0800","0.0200","0.1300","0.0100"],["5.21","5.39","5.32","5.42","5.53","5.73","5.79","5.66","5.57","5.84","5.71","5.61","5.59","5.82","5.54","5.36","5.08","5.21","5.06","5.09","4.66","4.64","4.37","4.03","4.04","4.09","4.23","5.02"],["3.53","3.61","3.56","3.54","3.62","3.72","3.70","3.64","3.55","3.76","3.62","3.55","3.44","3.51","3.24","3.04","2.83","2.97","2.78","3.01","2.38","2.33","2.14","1.79","1.78","1.88","2.00","3.13"],["0.53","0.63","0.61","0.74","0.77","0.87","0.92","0.87","0.88","0.93","0.93","0.99","1.04","1.17","1.14","1.15","1.13","1.12","1.12","0.97","1.18","1.10","1.09","1.17","1.13","1.09","1.11","0.76"],["-0.02","-0.24","0.49","0.06","-0.0100","-0.34","0.45","-0.03","-0.02","-0.31","0.52","0.05","-0.0100","-0.45","0.65","-0.03","-0.05","-0.42","0.69","0.06","0.04","-0.30","0.64","0.05","-0.0100","0.58","0.40","0.06"],["-15.45%","-14.97%","-245.12%","-20.58%","-10.03%","-15.50%","-31.27%","-9.29%","-6.43%","-26.73%","-27.76%","-16.36%","-10.73%","-20.19%","-12.39%","-7.03%","-2.73%","-10.66%","-28.02%","3.38%","-2.03%","-19.54%","-20.42%","2.64%","8.13%","7.34%","-6.56%","-32.51%"],["30.80%","31.26%","13.14%","30.11%","32.34%","31.80%","26.04%","32.29%","32.51%","32.39%","25.43%","31.66%","32.16%","32.53%","31.31%","34.15%","33.82%","34.24%","30.03%","35.30%","34.01%","31.66%","32.79%","33.69%","34.41%","33.89%","30.34%","29.15%"],["-1.11%","-0.71%","-4.84%","-0.60%","-0.79%","-0.69%","-2.30%","0.96%","-1.63%","-1.03%","-2.97%","-0.35%","-0.34%","-0.51%","-0.82%","0.54%","0.87%","0.08%","-0.63%","0.20%","2.21%","-1.38%","-2.65%","0.43%","1.65%","0.48%","2.50%","-1.63%"],["-1.72%","-0.97%","-10.64%","-0.84%","-1.00%","-0.80%","-2.79%","1.30%","-3.08%","-1.71%","-5.95%","-1.74%","-1.43%","-0.99%","-11.29%","0.16%","0.63%","0.22%","4.02%","-6.76%","1.77%","-4.16%","-5.05%","1.24%","1.49%","-0.45%","1.82%","-2.96%"],["426.24","538.42","367.58","445.80","441.45","583.00","311.20","397.18","419.89","709.98","346.29","404.92","426.64","711.91","303.39","384.51","378.48","555.27","300.75","396.12","453.20","690.28","306.80","394.84","399.58","293.80","316.12","402.56"],["2.66","2.93","0.54","3.25","4.41","2.73","3.75","1.58","1.96","1.68","3.71","94.43","92.05","106.60","149.91","396.76","465.76","1049.22","1218.16","123.69","-1784.05","2560.62","519.10","128.36","128.16","52.31","503.96","-1.97"],["153.88","201.93","136.51","179.97","175.11","230.81","126.81","170.70","185.69","285.72","127.35","168.46","186.14","343.67","131.70","172.81","177.08","262.95","139.44","199.61","225.83","379.68","143.02","192.38","195.14","132.90","167.54","150.90"],["276.89","343.92","235.03","272.40","272.74","360.67","189.01","235.33","243.63","438.75","225.35","244.00","248.60","383.97","177.38","216.03","208.00","306.67","165.67","205.73","233.31","318.43","167.62","206.55","210.42","163.67","161.76","256.01"],["3.63","3.87","3.38","3.81","3.95","4.19","3.73","4.04","4.00","4.06","3.33","3.55","3.46","3.60","3.01","3.70","3.55","3.77","3.27","4.17","3.22","3.48","2.91","3.28","3.31","2.64","2.72","3.40"],["3.01","3.25","2.87","3.15","3.30","3.60","3.25","3.45","3.43","3.47","2.86","2.95","2.90","3.07","2.56","3.08","2.97","3.23","2.83","3.51","2.60","2.95","2.49","2.65","2.67","1.95","2.07","2.79"],["2.80","3.02","2.66","2.90","3.08","3.32","3.02","3.21","3.22","3.23","2.69","2.74","2.72","2.84","2.39","2.76","2.70","2.95","2.65","3.17","2.32","2.80","2.47","2.63","2.66","1.94","2.07","2.57"],["1.52","1.40","1.39","1.02","0.95","0.89","0.92","0.98","1.10","0.98","1.02","0.99","1.25","1.07","1.13","0.81","0.85","0.81","0.96","1.80","0.80","2.75","1.33","0.90","0.85","0.87","0.93","1.68"],["38.95%","38.41%","39.37%","37.20%","36.38%","36.02%","37.37%","36.65%","36.67%","37.33%","39.00%","37.58%","37.48%","37.01%","39.54%","38.11%","38.33%","37.55%","40.06%","37.02%","38.22%","36.72%","39.96%","36.32%","34.89%","37.12%","37.68%","38.54%"]],"year":[[2024,2023,2022,2021,2020,2019,2018,2017],["-2672.22\u4e07","5556.22\u4e07","4064.53\u4e07","8620.36\u4e07","2953.73\u4e07","4068.35\u4e07","9764.62\u4e07","1.36\u4ebf"],["-97.07%","-170.75%","-99.20%","-58.18%","-63.52%","-96.66%","-16.29%","20.62%"],["-4552.78\u4e07","1562.67\u4e07","918.12\u4e07","2657.15\u4e07","-702.33\u4e07","-517.38\u4e07","6237.86\u4e07","8828.68\u4e07"],["-251.13%","-163.64%","-396.93%","-68.40%","-198.36%","-89.83%","28.03%","19.76%"],["34.95\u4ebf","34.26\u4ebf","34.59\u4ebf","34.59\u4ebf","29.77\u4ebf","29.09\u4ebf","27.23\u4ebf","23.27\u4ebf"],["-4.27%","-0.54%","-0.73%","20.30%","8.61%","17.92%","27.51%","21.52%"],["-0.0900","0.0200","0.0200","0.1900","0.2900","0.2500","0.2200","0.2800"],["5.21","5.65","5.66","5.51","4.84","4.18","3.74","3.55"],["3.51","3.64","3.56","3.20","2.58","2.60","2.40","2.10"],["0.55","0.85","0.93","1.15","1.09","0.42","0.42","0.40"],["0.19","0.10","0.09","0.20","0.48","0.35","0.26","0.19"],["-26.27%","-12.90%","-19.34%","-5.44%","-4.15%","-4.33%","7.54%","5.49%"],["29.61%","30.94%","30.76%","32.97%","34.55%","35.43%","36.74%","37.81%"],["-7.10%","-4.26%","-2.83%","-0.70%","0.99%","4.73%","8.13%","11.22%"],["-13.74%","-7.20%","-5.32%","-5.59%","-0.08%","-0.60%","5.88%","8.37%"],["366.83","316.53","344.99","302.54","298.29","300.94","279.29","286.66"],["39.15","22.24","16.17","1686.14","1544.41","608.40","81.13","515.77"],["139.45","131.86","126.79","131.50","144.14","147.47","130.46","147.57"],["232.32","189.38","224.45","176.64","160.29","158.77","153.59","150.02"],["3.33","3.67","3.31","2.98","3.13","2.95","2.71","3.17"],["2.82","3.19","2.84","2.54","2.70","2.51","2.02","2.42"],["2.62","2.97","2.67","2.37","2.53","2.49","2.01","2.42"],["1.39","0.97","1.02","1.15","1.01","1.32","0.95","0.92"],["39.77%","37.62%","39.10%","39.93%","40.83%","40.83%","39.99%","39.00%"]]}

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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
预付款项(元) 3.11亿 2.24亿 38.89% 本期支付较多的预付款
合同负债(元) 1.83亿 8594.13万 112.95% 收到客户支付的预付款项增加
经营活动产生的现金流量净额(元) 1.76亿 6852.90万 156.51% 本期回款较同期有所增长和采购款较同期下降共同作用
短期借款(元) 1.64亿 3.69亿 55.60% 偿还到期的银行贷款
其他权益工具投资(元) 4221.26万 2931.26万 44.01% 本年新增对外投资
递延所得税资产(元) 3755.11万 1820.06万 106.32% 本期计提资产减值准备
其他应收款合计(元) 3504.42万 5561.08万 36.98% 收回到期款项
其他流动负债(元) 1668.61万 539.34万 209.38% 本期收到客户的预付款项导致待转销增值税销项税增加
应收票据(元) 518.64万 1162.36万 55.38% 银行承兑汇票到期兑付
使用权资产(元) 367.05万 37.65万 874.83% 本年租期在一年以上的房屋增加
其他应付款合计(元) 144.58万 4223.47万 96.58% 支付到期贸易性往来款
营业外支出(元) 73.82万 2.46万 2895.86% 本期向业务伙伴支付违约金
其他收益(元) 41.39万 83.16万 50.22% 增值税进项加计抵减减少
营业外收入(元) 16.40万 131.48万 87.53% 上期收到较多业务伙伴违约金
无形资产(元) 12.00万 27.30万 56.05% 正常摊销
投资收益(元) -22.99万 31.08万 173.98% 本期进行流动性管理的资金规模较同期有所下降
少数股东权益(元) -24.60万 74.94万 132.83% 非全资子公司经营亏损
信用减值损失(元) -361.90万 551.98万 165.56% 应收款项减少,对应的坏账准备转回
所得税费用(元) -1574.01万 678.20万 332.09% 本期利润低于上年同期及计提的资产减值损失高于上年同期
投资活动产生的现金流量净额(元) -5054.20万 -1.20亿 57.95% 同期对募集资金进行流动性管理的规模超过本期
筹资活动产生的现金流量净额(元) -2.54亿 -8512.25万 197.99% 本期偿还的银行贷款高于同期

资产负债构成

科目 金额
流动资产 15.35亿元
长期投资 99.30万元
无形资产 12.00万元
其它 2.65亿元
资产总计 18.01亿元
科目 金额
流动负债 6.42亿元
其它 8603.32万元
负债总计 7.28亿元

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 保留意见
2023 标准无保留意见

杜邦分析结构图