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财务诊断

报告期:一季报

财务状况有所下降

相对同行业销售回款能力显著增强,但营业收入由增长转为下降。[查看具体诊断]

  •  个股本期
  •  去年同期

据拓新药业一季报分析:

  盈利能力明显恶化,主营获利能力削弱非常明显

  成长能力明显恶化,经营业绩承受明显压力

  偿债能力维持稳定,资产结构得到优化

  运营能力明显恶化,总资产利用效率腰斩

  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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  • 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
货币资金(元) 2.93亿 1.49亿 97.06% 收到销售回款及赎回理财产品
现金及现金等价物净增加额(元) 1.58亿 -92.85万 17164.13% 经营活动,投资活动及筹资活动产生的现金流量共同影响
营业收入(元) 1.08亿 5.51亿 80.34% 本期原料药销售额减少
投资活动产生的现金流量净额(元) 1.06亿 -7646.72万 238.66% 本期到期收回的结构性存款金额大于购买金额;本期购建固定资产、无形资产和其他长期资产支付的现金减少
应收账款(元) 1.04亿 1.52亿 31.45% 收回销售回款
交易性金融资产(元) 7000.00万 1.91亿 63.29% 本期赎回理财产品
应收款项融资(元) 6238.53万 3195.71万 95.22% 销售商品收到应收票据增加
经营活动产生的现金流量净额(元) 5214.55万 1.06亿 50.83% 本期销售商品收到的现金减少
管理费用(元) 2072.28万 3471.79万 40.31% 上期实施股权激励,按照受益对象分摊费用,本期无股权激励费用
应收票据(元) 1835.68万 5166.11万 64.47% 应收票据到期解付
预付款项(元) 1053.77万 426.25万 147.22% 本期预付原材料款增加
研发费用(元) 824.61万 546.37万 50.92% 本期研发投入增加
应付职工薪酬(元) 810.80万 1830.45万 55.70% 本期支付了上年末计提的年终奖金
其他应付款合计(元) 152.96万 364.63万 58.05% 本期支付工会款
营业税金及附加(元) 127.74万 758.34万 83.16% 本期销售额减少,相应计提的税金及附加减少
合同负债(元) 95.66万 548.30万 82.55% 本期预收货款减少
所得税费用(元) 38.38万 9519.86万 99.60% 本期利润减少,计提的所得税费用减少
汇率变动对现金及现金等价物的影响(元) 25.68万 -30.56万 184.03% 汇率变化
其他应收款合计(元) 15.06万 4.70万 220.72% 员工备用金增加
营业外支出(元) 5.46万 168.68万 96.76% 本期报废固定资产减少
营业外收入(元) 3.00万 60.00 49829.20% 销售废旧物资增加
公允价值变动收益(元) -70.50万 -15.81万 345.84% 交易性金融资产到期赎回
财务费用(元) -72.89万 -20.64万 253.08% 本期银行借款减少,利息费用减少
信用减值损失(元) -238.60万 857.60万 127.82% 本期应收账款减少,计提应收账款坏账准备减少

资产负债构成

科目 金额
流动资产 7.85亿元
无形资产 8312.36万元
长期投资 145.09万元
其它 9.49亿元
资产总计 18.19亿元
科目 金额
流动负债 1.72亿元
其它 4124.03万元
负债总计 2.14亿元

财务报告查看

年份 一季报 中报 三季报 年报 年报审计意见
2024 -- -- -- --
2023 标准无保留意见
2022 标准无保留意见

杜邦分析结构图