换肤

何氏眼科

i问董秘
企业号

301103

财务诊断

报告期:三季报

财务状况明显改善

相对同行业资金使用效率得到显著提高,但营业收入下滑趋势减缓。[查看具体诊断]

  •  个股本期
  •  去年同期

据何氏眼科三季报分析:

  盈利能力有所加强,经营效益有所提高

  成长能力有所加强,企业成长潜力得到恢复

  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,资产综合利用有所优化

  现金流能力维持稳定,现金满足投资的水平基本稳定

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财务指标

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4.27","3.72","3.62","3.66","3.54","3.07","3.47","2.85","2.68","3.05","2.84","2.93","3.41","4.68","4.62","4.64","4.57","4.63","4.92","5.16"],["3.20","3.42","3.56","3.25","3.25","2.72","2.90","2.76","2.31","1.45","2.25","1.46","2.24","1.26","1.62","1.94","1.26","1.34","1.86","3.32","3.47","3.47","3.47","3.44","3.44","3.39"],["0.44","0.53","0.49","0.55","0.39","0.44","0.51","0.10","0.39","-0.11","0.39","-0.11","0.30","0.0000","0.0100","0.05","0.53","0.52","0.50","0.61","0.42","0.44","0.37","0.48","0.73","0.77"],["0.18","0.23","0.20","0.19","0.17","0.19","0.13","0.07","0.23","0.21","0.19","0.11","0.17","0.20","0.15","0.06","0.09","0.20","0.22","0.23","0.17","0.16","0.11","0.17","0.20","0.13"],["-19.03%","3.93%","-6.17%","3.72%","-87.19%","9.51%","-27.24%","-22.40%","-61.54%","-2.81%","-7.23%","-9.14%","0.55%","-5.61%","-33.31%","-163.59%","-43.45%","-228.72%","-390.36%","4.42%","3.81%","2.72%","-36.46%","3.81%","3.23%","2.86%"],["28.75%","32.70%","33.21%","32.61%","22.18%","32.83%","15.97%","15.71%","24.71%","28.47%","27.04%","21.34%","25.66%","22.54%","16.31%","6.01%","15.80%","-1.33%","36.58%","31.32%","31.51%","29.82%","25.70%","31.75%","32.03%","31.44%"],["-1.16%","2.21%","1.22%","5.26%","-16.90%","4.60%","3.42%","-0.32%","-32.29%","-3.15%","-8.97%","-6.06%","-8.68%","2.56%","-1.63%","-28.98%","1.78%","-5.00%","-0.86%","0.98%","1.09%","1.40%","-8.05%","0.82%","1.81%","2.07%"],["-1.67%","1.94%","1.09%","4.33%","-17.50%","4.21%","0.06%","1.33%","37.67%","-120.02%","-25.76%","-6.79%","-27.64%","0.59%","-1.78%","-125.38%","1.35%","-6.61%","-1.87%","0.84%","1.02%","1.32%","-13.12%","0.71%","1.74%","1.82%"],["95.23","111.95","112.83","117.95","115.16","124.98","125.57","135.13","112.67","157.78","136.10","186.14","127.11","179.55","218.07","162.52","237.62","381.01","4489.30","85.99","85.52","89.40","90.04","100.53","103.46","107.56"],["6.39","5.13","5.45","5.20","4.83","5.64","5.62","5.15","7.41","6.02","6.99","6.30","6.32","5.63","4.00","4.71","5.06","3.48","4.37","4.52","4.79","4.78","5.15","4.78","5.28","4.75"],["51.21","65.18","65.81","71.48","63.22","67.78","66.34","69.06","61.29","86.45","75.99","101.25","64.11","91.30","111.53","84.40","135.38","307.62","4420.79","37.79","37.08","38.13","45.71","54.82","57.03","58.50"],["44.02","46.77","47.02","46.47","51.94","57.20","59.23","66.07","51.37","71.33","60.11","84.89","63.00","88.24","106.54","78.12","102.24","73.39","74.22","48.20","48.44","51.27","44.33","45.71","46.43","49.06"],["2.09","2.33","2.30","2.28","2.35","2.20","2.24","2.01","1.68","1.94","1.85","1.90","2.15","1.55","1.54","1.68","1.60","1.66","1.85","1.93","1.90","2.03","1.99","2.18","2.19","2.38"],["1.84","2.02","1.94","1.91","1.98","1.91","1.96","1.73","1.43","1.69","1.57","1.62","1.86","1.28","1.24","1.35","1.26","1.12","1.34","1.68","1.68","1.79","1.75","1.88","1.91","2.09"],["1.83","2.02","1.91","1.88","1.95","1.90","1.96","1.72","1.43","1.33","1.56","1.60","1.84","1.27","1.23","1.34","1.26","1.12","1.34","1.68","1.68","1.79","1.74","1.88","1.90","2.09"],["2.64","2.99","3.10","3.13","5.11","2.96","2.84","3.26","4.81","13.67","6.12","8.34","5.04","3.65","3.62","2.70","1.06","1.01","0.96","2.12","2.21","2.32","2.46","1.97","2.03","2.22"],["51.72%","49.70%","49.79%","50.69%","50.33%","48.22%","49.99%","51.67%","50.57%","49.44%","49.13%","49.69%","42.30%","45.64%","45.82%","42.00%","41.16%","39.87%","40.92%","46.74%","47.04%","46.19%","46.60%","45.21%","45.72%","45.46%"]],"year":[[2024,2023,2022,2021,2020,2019,2018,2017],["2.01\u4ebf","2.61\u4ebf","-1953.85\u4e07","-668.29\u4e07","1.14\u4ebf","-3.45\u4ebf","9985.48\u4e07","1.31\u4ebf"],["-136.33%","146.21%","-103.88%","-592.81%","-178.08%","-643.53%","-112.59%","28.72%"],["1.69\u4ebf","2.56\u4ebf","-938.06\u4e07","137.06\u4e07","-674.75\u4e07","-3.75\u4ebf","-4399.14\u4e07","1.39\u4ebf"],["-218.79%","117.43%","-84.17%","-351.94%","-562.71%","-567.54%","-295.87%","29.13%"],["37.23\u4ebf","37.22\u4ebf","27.70\u4ebf","28.17\u4ebf","23.65\u4ebf","22.90\u4ebf","23.13\u4ebf","20.63\u4ebf"],["-3.22%","25.84%","6.92%","19.40%","9.48%","-4.69%","25.84%","17.17%"],["0.0200","0.2500","0.0100","0.1100","0.2000","-0.2400","0.2000","0.1600"],["4.14","4.70","4.32","3.62","3.47","3.19","3.44","3.64"],["3.27","3.20","3.19","2.31","2.24","1.96","1.89","6.66"],["0.10","0.44","0.27","0.39","0.30","0.17","0.49","0.71"],["0.57","0.81","0.57","0.79","0.64","0.45","0.43","0.34"],["-13.69%","-3.81%","-26.88%","-24.11%","-9.64%","-59.71%","3.84%","-81.16%"],["29.52%","31.89%","23.20%","26.62%","23.73%","15.54%","26.49%","39.83%"],["-3.34%","7.53%","-7.85%","-35.66%","-6.60%","-17.58%","4.94%","5.39%"],["-8.84%","5.69%","-10.92%","-102.05%","-27.70%","-91.87%","2.75%","3.99%"],["95.32","95.23","112.73","112.67","127.11","148.40","304.45","3448.27"],["21.40","22.16","21.13","24.19","18.41","19.57","13.72","13.77"],["43.38","51.21","60.78","61.29","64.11","76.59","242.94","3389.31"],["51.95","44.02","51.95","51.37","63.00","71.81","61.51","62.64"],["1.87","2.09","2.32","1.68","2.15","1.68","1.96","2.03"],["1.65","1.84","1.96","1.43","1.86","1.37","1.42","1.48"],["1.64","1.83","1.93","1.43","1.84","1.36","1.42","1.48"],["2.46","2.64","4.81","4.81","5.04","2.46","0.89","0.85"],["54.22%","51.72%","49.10%","50.57%","42.30%","41.55%","37.80%","38.40%"]]}

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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
交易性金融资产(元) 10.07亿 5.02亿 100.68% 报告期内用暂时闲置资金购买结构性存款增加
货币资金(元) 3.65亿 7.67亿 52.40% 报告期内用暂时闲置资金购买结构性存款
未分配利润(元) 9243.69万 6133.71万 50.70% 报告期内利润增加
归属于母公司股东的净利润(元) 5439.53万 1637.55万 232.18% 报告期内公司狠抓医疗服务“提质增效”,优化供应链、缩减销售、管理费用等方式,显著降低运营成本,同时持续优化业务结构,加大对高毛利的屈光业务与视光业务的投入和发展
合同负债(元) 2894.47万 2058.16万 40.63% 报告期内预收货款及临床试验项目款增加
预付款项(元) 2119.90万 1584.22万 33.81% 报告期内预付房租、维保等费用尚未摊销完
应交税费(元) 1673.40万 943.51万 77.36% 报告期内应交企业所得税增加
其他应付款合计(元) 1178.73万 854.76万 37.90% 报告期内收到医保周转金增加
投资收益(元) 973.97万 741.66 1313133.75% 报告期内闲置资金现金管理结构调整导致理财收益较同期增加
其他流动负债(元) 200.96万 153.43万 30.97% 报告期内预收眼镜货款待转销项税增加
财务费用(元) 87.07万 -392.71万 122.17% 报告期内闲置资金现金管理结构调整导致利息收入较同期减少
公允价值变动收益(元) 72.21万 9.29万 677.05% 报告期购买银行结构性存款预计收益
少数股东权益(元) 59.11万 -8.76万 774.97% 报告期内购买少数股东股权
营业外收入(元) 47.05万 15.31万 207.31% 报告期内收到的赔付金增加
其他综合收益1(元) -7694.07 4551.95 269.03% 报告期内境外公司外币折算差额减少
资产减值损失(元) -2.45万 67.65万 103.61% 报告期内存货跌价准备计提减少
资产处置收益(元) -12.20万 130.49万 109.35% 报告期内固定资产等资产处置收益减少
少数股东损益(元) -83.74万 -584.39万 85.67% 报告期内购买少数股东股权
筹资活动产生的现金流量净额(元) -5702.80万 -1.97亿 71.04% 上年同期回购股份及报告期内利润分配金额较同期减少
投资活动产生的现金流量净额(元) -5.17亿 -1.45亿 257.21% 报告期内购买理财产品增加

资产负债构成

科目 金额
流动资产 15.20亿元
长期投资 1.20亿元
无形资产 3071.91万元
其它 5.84亿元
资产总计 22.54亿元
科目 金额
流动负债 1.96亿元
其它 1.48亿元
负债总计 3.44亿元

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