换肤

瑞晨环保

i问董秘
企业号

301273

财务诊断

报告期:三季报

财务状况保持稳定

相对同行业公司现金回收质量很高,但公司资金流转压力大幅增加。[查看具体诊断]

  •  个股本期
  •  去年同期

据瑞晨环保三季报分析:

  盈利能力维持稳定,主营获利能力有较大削弱

  成长能力有所加强,营业收入由亏转盈

  偿债能力有所削弱,短期偿债能力有比较好的保障

  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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  • 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
营业收入(元) 2.07亿 1.47亿 40.42% 本期符合验收标准的项目增加
存货(元) 1.92亿 1.19亿 61.84% 在手订单增加,采购原材料较多且部分项目暂未验收
营业成本(元) 1.27亿 8593.15万 47.89% 本期营业收入较上期增加、营业成本相应增加
货币资金(元) 9904.84万 1.47亿 32.57% 对外投资及购买原材料增加
筹资活动产生的现金流量净额(元) 3849.73万 1161.67万 231.40% 本期子公司吸收少数股东投资、取得银行贷款较多
短期借款(元) 2554.34万 994.62万 156.82% 本期向银行贷款增加
递延所得税资产(元) 2439.12万 1849.29万 31.90% 本期计提坏账准备相应增加递延所得税资产
信用减值损失(元) 2413.65万 862.64万 179.80% 本期应收账款长账龄款项增加、相应计提坏账准备增加
预付款项(元) 1892.62万 933.75万 102.69% 本期采购原材料中预付供应商款项增加
交易性金融资产(元) 700.48万 6817.73万 89.73% 本期购买理财产品减少
其他非流动资产(元) 577.04万 1468.90万 60.72% 未验收的固定资产减少
应交税费(元) 310.32万 1072.97万 71.08% 上期末应缴纳的税费在本期缴纳
使用权资产(元) 272.22万 506.10万 46.21% 计提使用权资产折旧及部分使用权资产提前终止
其他收益(元) 259.11万 134.70万 92.36% 本期享受增值税加计抵减及收到政府补助较多
长期应收款(元) 234.09万 693.69万 66.25% 本期收回长期应收款项
租赁负债(元) 156.31万 246.34万 36.55% 本期部分使用权资产提前终止租赁及收到租金发票
一年内到期的非流动负债(元) 134.32万 228.61万 41.25% 公司未来一年要付的租金减少
公允价值变动收益(元) 71.63万 45.67万 56.84% 本期购买的理财产品产生的收益增加
营业外支出(元) 16.45万 1.59万 936.72% 本期产生的项目罚款、罚金、违约金、滞纳金较多
递延所得税负债(元) 2.20万 5.36万 58.94% 本期部分使用权资产提前终止租赁及计提使用权资产折旧转回递延所得税负债
资产减值损失(元) -11.83万 374.72万 103.16% 本期冲回存货跌价准备
财务费用(元) -27.74万 -221.51万 87.48% 本期银行通知存款利息收入减少
资产处置收益(元) -29.93万 -11.23万 166.59% 本期处置长期资产增加
投资收益(元) -38.63万 -3.45万 1019.36% 回款时产生的现金折扣增加
投资活动产生的现金流量净额(元) -257.12万 -9851.31万 97.39% 本期赎回理财产品较多及购建长期资产减少
所得税费用(元) -582.40万 -170.12万 242.35% 本期计提减值损失增加,计提递延所得税资产相应增加
经营活动产生的现金流量净额(元) -8202.01万 -3725.94万 120.13% 回款不达预期、现金支付的原材料采购增加

资产负债构成

科目 金额
流动资产 7.07亿元
无形资产 5957.77万元
长期投资 1466.95万元
其它 4.29亿元
资产总计 12.11亿元
科目 金额
流动负债 2.21亿元
其它 5602.22万元
负债总计 2.77亿元

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