换肤

鸿日达

i问董秘
企业号

301285

财务诊断

报告期:三季报

财务状况有所下降

相对同行业中长期融资能力得到较大提升,但企业成长潜力停止扩张转入收缩。[查看具体诊断]

  •  个股本期
  •  去年同期

据鸿日达三季报分析:

  盈利能力有所削弱,企业经营效益出现亏损

  成长能力有所削弱,经营业绩承受明显压力

  偿债能力有所削弱,短期偿债能力承压非常明显

  运营能力维持稳定,应收账款周转速度需加快

  现金流能力有所削弱,销售回款能力短期内恶化

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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
应付账款(元) 3.68亿 2.80亿 31.50% 本报告期内,子公司订单增加,从而增加原材料采购
货币资金(元) 2.52亿 1.58亿 59.40% 本报告期内,使用闲置募集资金购买的理财产品到期
存货(元) 2.37亿 1.65亿 43.59% 本报告期内,子公司订单增加,从而加大原材料备货
交易性金融资产(元) 2.15亿 3.66亿 41.28% 本报告期内,使用闲置募集资金购买的理财产品到期
一年内到期的非流动负债(元) 8929.08万 2506.00万 256.31% 部分长期借款于一年内到期
管理费用(元) 7133.97万 5098.97万 39.91% 本报告期内,新增子公司造成的人员薪酬增长和土地投入使用造成的折旧和摊销增长
其他非流动资产(元) 5775.46万 3937.80万 46.67% 本报告期内,加大对设备类采购
应收票据(元) 4654.34万 8569.68万 45.69% 本报告期内,公司采用信用等级较高的银行承兑汇票结算货款
应收款项融资(元) 4555.65万 935.81万 386.81% 本报告期内,公司采用信用等级较高的银行承兑汇票结算货款
递延所得税资产(元) 3016.68万 1988.88万 51.68% 本报告期内,确认可抵扣亏损相应的递延所得税
长期借款(元) 2952.06万 6824.00万 56.74% 部分长期借款于一年内到期
筹资活动产生的现金流量净额(元) 2805.20万 1563.78万 79.39% 本报告期内无库存股回购
预付款项(元) 2329.80万 542.47万 329.48% 本报告期内,子公司订单增加,从而增加预付货款
合同负债(元) 1653.19万 23.96万 6800.94% 本报告期内,子公司订单增加,客户预付款增加
使用权资产(元) 1291.49万 2409.24万 46.39% 本报告期内,子公司租赁减少
其他应收款合计(元) 928.00万 516.24万 79.76% 本报告期内增加保证金
其他流动资产(元) 841.56万 2128.47万 60.46% 本报告期内,留抵增值税减少
经营活动产生的现金流量净额(元) 647.62万 4592.70万 85.90% 本报告期内,新增子公司人员增加造成的支付薪酬增加和各项费用支出增加
投资活动产生的现金流量净额(元) 627.27万 -1.33亿 104.71% 本报告期内,募集资金减少导致购买理财金额减少和购买长期资产支付的金额减少
库存股(元) 586.99万 3599.93万 83.69% 本报告期内,收到股权激励款
其他收益(元) 563.06万 867.37万 35.08% 本报告期内,与日常活动相关的补助减少
投资收益(元) 291.42万 467.00万 37.60% 本报告期内,闲置募集资金购买理财产品的利息收入减少
其他应付款合计(元) 196.06万 1135.43万 82.73% 本报告期内,客户订单取消引起的保证金减少
公允价值变动损失(元) 172.62万 24.35万 608.82% 报告期内,银行理财产品公允价值变动
营业外收入(元) 120.35万 0.73 164862323.29% 本报告期内,与企业日常活动无关的政府补助增加
处置固定资产、无形资产和其他长期资产的损失(元) 30.08万 13.97万 115.37% 本报告期内,处置固定资产收益增加
其他流动负债(元) 8.25万 121.84万 93.23% 本报告期内待转销项税额减少
营业外支出(元) 4.17万 18.53万 77.51% 本报告期内,无滞纳金支出
信用减值损失(元) -220.24万 -359.91万 38.81% 本报告期内,应收账款回款加快,计提的坏账准备减少
资产减值损失(元) -1249.64万 -179.94万 594.48% 本报告期内,计提存货跌价增加
净利润(元) -2037.24万 2950.79万 169.04% 本报告期内,公司新增子公司,加大对新业务投入
利润总额(元) -2919.57万 2399.73万 221.66% 本报告期内,公司新增子公司,加大对新业务投入

资产负债构成

科目 金额
流动资产 10.99亿元
无形资产 5035.17万元
长期投资 1045.45万元
其它 9.50亿元
资产总计 21.10亿元
科目 金额
流动负债 10.38亿元
长期借款 2952.06万元
其它 2263.35万元
负债总计 10.90亿元

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