换肤

三博脑科

i问董秘
企业号

301293

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有所下降,但主营获利能力保持稳定。[查看具体诊断]

  •  个股本期
  •  去年同期

据三博脑科三季报分析:

  盈利能力有所削弱,企业经营效益大幅下降

  成长能力有所削弱,经营业绩承受明显压力

  偿债能力明显恶化,短期偿债能力偏弱

  运营能力维持稳定,流动资产合理利用率极大提升

  现金流能力有所削弱,销售回款能力亦有所增强

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财务指标

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"4.48","4.38","4.27","3.72","3.62","3.66","3.54","3.07","3.47","2.85","2.68","2.08","3.05","2.93","3.41","4.62","4.64","4.57","4.63","4.92","5.16","5.89"],["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","1.24","1.94","1.34","1.86","3.47","3.47","3.47","3.44","3.44","3.39","3.97"],["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","-0.06","0.05","0.52","0.50","0.42","0.44","0.37","0.48","0.73","0.77","1.45"],["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","-0.08","0.06","0.20","0.22","0.17","0.16","0.11","0.17","0.20","0.13","0.31"],["-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%","-94.64%","-163.59%","-228.72%","-390.36%","3.81%","2.72%","-36.46%","3.81%","3.23%","2.86%","7.85%"],["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%","-22.43%","6.01%","-1.33%","36.58%","31.51%","29.82%","25.70%","31.75%","32.03%","31.44%","32.11%"],["-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%","-3.29%","-28.98%","-5.00%","-0.86%","1.09%","1.40%","-8.05%","0.82%","1.81%","2.07%","1.19%"],["-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%","-3.96%","-125.38%","-6.61%","-1.87%","1.02%","1.32%","-13.12%","0.71%","1.74%","1.82%","1.12%"],["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","304.77","162.52","381.01","4489.30","85.52","89.40","90.04","100.53","103.46","107.56","67.65"],["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","3.39","4.71","3.48","4.37","4.79","4.78","5.15","4.78","5.28","4.75","4.86"],["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","144.35","84.40","307.62","4420.79","37.08","38.13","45.71","54.82","57.03","58.50","23.58"],["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","160.42","78.12","73.39","74.22","48.44","51.27","44.33","45.71","46.43","49.06","44.07"],["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","1.29","1.68","1.66","1.85","1.90","2.03","1.99","2.18","2.19","2.38","1.70"],["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","1.00","1.35","1.12","1.34","1.68","1.79","1.75","1.88","1.91","2.09","1.49"],["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","0.99","1.34","1.12","1.34","1.68","1.79","1.74","1.88","1.90","2.09","1.48"],["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","3.39","2.70","1.01","0.96","2.21","2.32","2.46","1.97","2.03","2.22","1.66"],["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%","46.64%","42.00%","39.87%","40.92%","47.04%","46.19%","46.60%","45.21%","45.72%","45.46%","42.30%"]],"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
营业收入(元) 12.73亿 10.59亿 20.26% 2024年12月新纳入合并范围的大行广泽和成都东篱增加收入影响
固定资产合计(元) 9.45亿 6.07亿 55.86% 昆明三博、西安三博设备及工程达到预定可使用状态转固
购建固定资产、无形资产和其他长期资产支付的现金(元) 4.42亿 2.90亿 52.23% 本报告期北京三博、昆明浩源、西安三博、湖南三博、重庆三博江陵等院区建设和改造项目资金支出
货币资金(元) 3.92亿 7.08亿 44.62% 本报告期工程建设项目资金支出增加
长期借款(元) 3.01亿 1.36亿 121.44% 北京三博、昆明三博、西安三博、昆明浩源银行借款增加
投资支付的现金(元) 2.61亿 25.92亿 89.94% 本报告期结构性存款投资减少
长期待摊费用(元) 2.56亿 8049.19万 218.57% 西安三博、重庆三博江陵装修工程完工转入
收回投资收到的现金(元) 2.00亿 28.45亿 92.97% 本报告期结构性存款投资减少
使用权资产(元) 1.77亿 1.22亿 44.97% 本期重庆三博长安、重庆三博江陵原租赁合同到期和河南三博新增租赁面积,新增租赁确认使用权资产
租赁负债(元) 1.73亿 1.07亿 61.14% 本期重庆三博长安、重庆三博江陵原租赁合同到期和河南三博新增租赁面积,新增租赁确认租赁负债
收到其他与投资活动有关的现金(元) 1.58亿 173.00万 9010.56% 本报告期收回定期存款
经营活动产生的现金流量净额(元) 1.14亿 1.32亿 13.69% 经营活动产生的现金流量净额比上年同期减少,主要原因如下:(1)重庆三博江陵、重庆三博长安、河南三博、洛阳三博本年医保不再预付拨款,医保结算后按账期支付。医保基金预付拨款方式变化导致部分院区本期销售商品、提供劳务收到的现金低于去年同期。(2)本报告期重庆西达、重庆嘉乐乐购买商品、接受劳务支付的现金增加。(3)本报告期支付上年度年终奖较去年同期有所增加、昆明三博和西安三博开业招聘新员工导致支付给职工以及为职工支付的现金较去年同期有所增加。(4)本报告期北京惠博康、重庆西达、重庆嘉乐乐支付的企业所得税等各项税费较去年同期有所增加。(5)本报告期北京三博支付化工医院违约金影响
交易性金融资产(元) 1.11亿 5013.50万 121.01% 本报告期公司作为有限合伙人投资设立脑科学相关基金及投资医学脑电相关公司股权
归属于母公司股东的净利润(元) 8362.82万 1.05亿 20.01% 归属于上市公司股东的净利润比上年同期减少2,092.44万元,主要原因如下:(1)上期根据二审判决冲回无需支付给北京市化工职业病防治院的违约金增加上年同期净利润影响。(2)本报告期昆明三博和西安三博新院区开业,房产及医疗设备折旧、装修费用摊销、人力成本等固定成本增加,营业收入未能及时匹配新增成本
应付职工薪酬(元) 7763.82万 1.21亿 35.60% 本报告期支付上年度年终奖
支付其他与投资活动有关的现金(元) 6112.91万 1348.28万 353.39% 本报告期存入定期存款
支付的各项税费(元) 5961.75万 3744.77万 59.20% 本报告期北京惠博康、重庆西达、重庆嘉乐乐支付的企业所得税等各项税费增加和2024年12月新纳入合并范围的大行广泽的影响
分配股利、利润或偿付利息支付的现金(元) 4996.29万 2189.79万 128.16% 本报告期集团公司分配股利,重庆三博长安、重庆三博江陵支付少数股东股利和银行借款利息支出增加
支付其他与筹资活动有关的现金(元) 4885.07万 1.93亿 74.70% 上年同期回购股份和购买少数股权等现金流出增加
销售费用(元) 3049.21万 1653.84万 84.37% 本报告期北京三博、河南三博业务宣传费增加和2024年12月新纳入合并范围的大行广泽的影响
财务费用(元) 804.94万 -332.79万 341.88% 本报告期公司货币资金减少造成利息收入下降、银行借款和租赁负债增加造成利息费用增加
非流动负债递延收益(元) 652.76万 462.86万 41.03% 收到科研课题研究经费确认递延收益增加
营业税金及附加(元) 499.40万 106.07万 370.83% 本报告期供应链公司收入增加导致附加税增加、昆明三博新院区投入使用导致房产税增加和2024年12月新纳入合并范围的大行广泽增加房产税影响
合同资产(元) 409.72万 34.35万 1092.87% 河南三博、福建三博、洛阳三博增加医疗保障基金质保金
营业外收入(元) 286.36万 1897.50万 84.91% 上年同期北京三博根据二审判决冲回无需支付给北京市化工职业病防治院的违约金增加营业外收入
资产处置收益(元) 178.24万 1.13万 15618.01% 本报告期昆明三博搬迁新院区致原租赁合同提前终止,导致使用权资产处置收益增加
取得投资收益收到的现金(元) 73.22万 811.60万 90.98% 本报告期结构性存款投资收益减少
公允价值变动收益(元) 59.94万 801.60万 92.52% 本报告期公司结构性存款减少导致公允价值变动收益减少

资产负债构成

科目 金额
流动资产 7.54亿元
无形资产 5.70亿元
其它 24.32亿元
资产总计 37.56亿元
科目 金额
流动负债 5.44亿元
长期借款 3.01亿元
其它 2.66亿元
负债总计 11.11亿元

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