换肤

联盛化学

i问董秘
企业号

301212

财务诊断

报告期:三季报

财务状况明显改善

相对同行业销售回款能力开始增强,但主营获利能力有明显提升。[查看具体诊断]

  •  个股本期
  •  去年同期

据联盛化学三季报分析:

  盈利能力维持稳定,主营获利能力有明显提升

  成长能力明显改善,营业收入由亏转盈

  偿债能力有所削弱,短期偿债能力具有一定的保障

  运营能力有所加强,存货变现能力有所增强

  现金流能力明显改善,销售回款能力开始增强

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  • 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
固定资产合计(元) 4.56亿 2.90亿 57.37% 本期募投项目房产转固
现金及现金等价物净增加额(元) 2.03亿 -1514.05万 1441.64% 本期经营活动及投资活动现金净流量增加
应付票据(元) 1.68亿 1.06亿 59.21% 本期用承兑票据支付增加
应收票据(元) 7945.61万 6083.35万 30.61% 本期收到的票据增加
经营活动产生的现金流量净额(元) 6706.33万 -1.17亿 157.15% 本期销量增加,销售额增长及收回前期货款增多,销售商品现金流入增加
其他非流动资产(元) 4494.64万 2844.77万 58.00% 本期预付的工程设备款增加
交易性金融资产(元) 2977.24万 8048.15万 63.01% 本期赎回了部分理财产品
预付款项(元) 2124.38万 708.03万 200.04% 本期预付的原材料款增加
短期借款(元) 776.40万 101.08万 668.07% 本期已贴现未到期的"非6+9银行"类票据及银行借款增加
专项储备(元) 498.44万 354.65万 40.55% 本期计提安全生产费增加
其他应收款合计(元) 219.68万 493.14万 55.45% 本期应收的出口退税款减少
信用减值损失(元) 194.82万 -11.44万 1803.67% 本期应收账款坏账准备转回,以及收回往期核销的款项共同影响
合同负债(元) 155.49万 243.85万 36.24% 本期预收货款减少
少数股东损益(元) 135.28万 6.55万 1965.23% 本期控股子公司利润增加
其他应付款合计(元) 63.96万 42.76万 49.56% 本期应交个人社保等增加
应交税费(元) 55.08万 400.18万 86.24% 本期应交企业所得税减少
所得税费用(元) 41.50万 86.38万 51.95% 本期递延所得税费用减少
营业外支出(元) 36.30万 54.91万 33.88% 与经营无关的支出较同期减少
衍生金融负债(元) 17.83万 26.48万 32.68% 本期汇率衍生工具浮动损失减少
营业外收入(元) 12.44万 22.84万 45.51% 本期资产报废利得减少
公允价值变动损失(元) -27.26万 77.17万 135.33% 本期理财产品到期赎回形成的公允价值变动损失
资产减值损失(元) -56.37万 -5.09万 1007.55% 本期计提存货跌价准备增多
财务费用(元) -257.00万 -892.32万 71.20% 本期利息收入减少

资产负债构成

科目 金额
流动资产 6.81亿元
无形资产 8276.92万元
其它 9.74亿元
资产总计 17.38亿元
科目 金额
流动负债 3.40亿元
其它 2462.91万元
负债总计 3.65亿元

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