换肤

联特科技

i问董秘
企业号

301205

财务诊断

报告期:三季报

财务状况有所下降

相对同行业资金使用效率得到显著提高,但可持续经营能力转向恶化。[查看具体诊断]

  •  个股本期
  •  去年同期

据联特科技三季报分析:

  盈利能力维持稳定,主营获利能力大幅增强

  成长能力有所削弱,营利增速明显收窄,营利性遭挤压

  偿债能力维持稳定,短期偿债能力具有一定的保障

  运营能力维持稳定,资产综合利用有所优化

  现金流能力明显恶化,销售占用资金的局面仍未改变

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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
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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
存货(元) 8.98亿 5.40亿 66.47% 本报告期储备物料
营业收入(元) 8.47亿 6.43亿 31.75% 本报告期销售额增加
短期借款(元) 6.15亿 3.30亿 86.21% 本报告期借款增加
应付账款(元) 3.52亿 2.61亿 34.83% 本报告期采购额增加
筹资活动产生的现金流量净额(元) 2.40亿 1.10亿 119.08% 本报告期短期借款增加
应收账款(元) 2.29亿 1.06亿 115.33% 本报告期销售额增加
研发费用(元) 7119.08万 3817.74万 86.47% 本报告期研发投入增加
管理费用(元) 5555.55万 3598.65万 54.38% 本报告期股份支付及折旧费增加
合同负债(元) 5180.24万 10.93万 47313.60% 本报告期预收客户货款增加
在建工程合计(元) 3912.27万 1824.29万 114.45% 本报告期装修工程增加
其他流动资产(元) 3329.81万 1790.60万 85.96% 本报告期进项税额增加
所得税费用(元) 3194.91万 36.53万 8645.19% 本报告期所得税费用计提增加
递延所得税资产(元) 3114.66万 2039.25万 52.74% 本报告期可抵扣暂时性差异增加
应交税费(元) 3103.48万 521.83万 494.73% 本报告期所得税费用计提增加
使用权资产(元) 2021.81万 271.19万 645.52% 本报告期租赁房产增加
应付职工薪酬(元) 1777.80万 3399.12万 47.70% 本期支付上年年终奖
其他应收款合计(元) 1623.20万 2463.85万 34.12% 本报告期押金支出减少
递延所得税负债(元) 1572.09万 1104.63万 42.32% 本报告期应纳税暂时性差异增加
租赁负债(元) 1281.92万 137.84万 830.01% 本期新增租赁资产增加
一年内到期的非流动负债(元) 898.02万 274.90万 226.67% 本报告期一年内到期的应付租赁额增加
其他收益(元) 868.92万 314.76万 176.06% 本报告期内项目补贴收入计入其他收益
其他应付款合计(元) 851.20万 413.08万 106.06% 本报告期计提费用报销
营业外收入(元) 708.07万 36.53万 1838.16% 本报告期收到补偿款
长期待摊费用(元) 510.52万 151.93万 236.03% 本报告期租赁房产装修费增加
预付款项(元) 503.52万 1075.55万 53.19% 本报告期预付材料款减少
应收票据(元) 479.32万 272.01万 76.22% 本报告期收到商业承兑汇票增加
营业税金及附加(元) 391.70万 223.92万 74.93% 本报告期房产税增加
投资收益(元) 350.30万 215.42万 62.61% 本报告期闲置资金用于理财取得的收益增加
财务费用(元) 320.13万 -1125.53万 128.44% 本报告期汇率波动
应收款项融资(元) 256.48万 584.11万 56.09% 本报告期收到银行承兑汇票减少
其他综合收益1(元) 70.45万 317.21万 77.79% 本报告期外币财务报表折算差额
营业外支出(元) 22.33万 11.68万 91.25% 本报告期支付违约金
资产处置收益(元) 18.93万 4.46万 324.42% 本报告期处置非流动资产增加
信用减值损失(元) -133.98万 719.66万 118.62% 本报告期内应收余额增加
外币财务报表折算差额(元) -246.76万 116.39万 312.01% 本报告期汇率波动
经营活动产生的现金流量净额(元) -1.08亿 4864.00万 321.93% 本报告期购买商品、接受劳务支付的现金增加
投资活动产生的现金流量净额(元) -1.19亿 -8454.50万 40.64% 本报告期购建长期资产增加

资产负债构成

科目 金额
流动资产 17.16亿元
无形资产 5029.63万元
长期投资 250.00万元
其它 9.92亿元
资产总计 27.61亿元
科目 金额
流动负债 11.30亿元
其它 4427.69万元
负债总计 11.75亿元

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