换肤

华如科技

i问董秘
企业号

301302

财务诊断

报告期:三季报

财务状况明显改善

相对同行业公司现金回收质量很高,但企业经营效益亏损减轻。[查看具体诊断]

  •  个股本期
  •  去年同期

据华如科技三季报分析:

  盈利能力维持稳定,主营获利能力明显改善

  成长能力明显改善,营利增速步入上升通道

  偿债能力维持稳定,短期偿债能力很强

  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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96%","2.24%","2.21%","2.71%","2.57%","3.13%","2.30%"],["-3.17%","-0.57%","-0.38%","-5.12%","-0.59%","0.32%","0.40%","-1.96%","0.23%","1.74%","0.57%","-1.32%","0.53%","2.06%","1.31%","1.28%","1.13%","3.05%","2.41%","0.12%","2.01%","3.58%","0.52%","-0.81%","1.78%","-1.91%","1.89%","1.80%","1.54%","1.44%","2.06%","2.30%","1.87%","2.86%","1.77%"],["862.29","935.85","1244.12","782.23","1033.73","1025.98","1363.46","715.96","872.45","828.61","1403.39","617.30","795.12","857.99","1364.80","483.45","595.17","589.35","898.78","453.09","606.11","681.50","1837.95","444.96","649.52","448.19","567.76","437.93","546.49","432.41","516.51","478.16","824.23","395.02","401.72"],["0.32","0.35","0.27","0.49","0.30","0.32","0.30","0.60","0.31","0.38","0.34","0.57","0.38","0.42","0.34","0.56","0.36","0.48","0.37","0.69","0.45","0.55","0.31","0.91","0.55","1.03","0.68","1.10","0.66","0.95","0.63","1.10","0.64","0.96","0.99"],["427.06","471.31","616.52","389.16","539.57","543.84","702.00","378.82","465.98","441.67","774.42","343.64","438.57","477.86","725.61","279.23","328.56","326.49","466.10","246.65","326.70","348.70","961.19","235.95","348.91","240.53","311.48","248.51","315.81","253.96","290.03","261.97","373.61","222.75","230.58"],["435.23","464.53","627.59","393.08","494.15","482.13","661.46","337.14","406.47","386.95","628.97","273.66","356.55","380.13","639.18","204.21","266.61","262.86","432.68","206.43","279.41","332.79","876.76","209.01","300.61","207.66","256.28","189.42","230.68","178.46","226.47","216.20","450.61","172.27","171.14"],["4.37","4.52","4.65","4.37","4.64","4.71","5.56","4.99","5.58","5.51","6.27","5.12","5.60","5.05","5.19","4.25","4.55","4.35","4.12","3.44","4.07","4.23","4.04","3.85","3.76","3.65","3.49","3.36","3.48","3.67","4.25","3.18","4.44","4.14","3.25"],["3.28","3.36","3.55","3.33","3.43","3.55","4.25","3.87","4.34","4.26","4.94","3.89","4.56","3.99","4.11","3.36","3.51","3.39","3.17","2.66","3.03","3.22","3.05","2.97","2.52","2.61","2.35","2.40","2.37","2.59","3.04","2.26","2.99","2.78","2.31"],["3.23","3.31","3.50","3.28","3.38","3.49","4.19","3.81","4.29","4.20","4.88","3.83","4.51","3.92","3.99","3.30","3.44","3.30","2.95","2.60","2.97","3.16","2.97","2.91","2.51","2.61","2.35","2.40","2.37","2.59","3.04","2.26","2.98","2.75","2.31"],["0.64","0.59","0.56","0.57","0.52","0.52","0.51","0.54","0.54","0.54","0.54","0.59","0.52","0.56","0.53","0.58","0.57","0.62","0.63","0.74","0.62","0.61","0.59","0.61","0.55","0.63","0.59","0.61","0.53","0.55","0.56","0.60","0.54","0.56","0.61"],["31.66%","30.45%","29.61%","29.91%","28.82%","28.71%","28.69%","29.59%","29.35%","29.20%","29.70%","30.33%","29.17%","30.12%","29.37%","31.09%","30.10%","32.43%","32.02%","34.27%","32.65%","32.33%","31.67%","32.75%","30.42%","32.85%","31.51%","32.49%","30.13%","30.74%","30.56%","32.53%","29.80%","31.00%","32.73%"]],"year":[[2024,2023,2022,2021,2020,2019,2018,2017,2016,2015,2014,2013],["-2133.72\u4e07","1.35\u4ebf","1.89\u4ebf","2.24\u4ebf","1.78\u4ebf","8656.75\u4e07","8317.20\u4e07","1.04\u4ebf","1.18\u4ebf","1.05\u4ebf","8652.77\u4e07","7091.76\u4e07"],["-149.46%","-210.62%","-51.09%","-16.70%","79.35%","94.28%","32.21%","58.25%","85.73%","56.34%","90.80%","-7.99%"],["-4622.08\u4e07","7071.16\u4e07","1.53\u4ebf","1.75\u4ebf","1.48\u4ebf","5561.76\u4e07","5329.60\u4e07","8635.07\u4e07","9983.58\u4e07","9453.07\u4e07","6849.35\u4e07","5162.88\u4e07"],["-321.02%","-1186.14%","-116.44%","-86.09%","97.25%","66.51%","-88.01%","120.12%","725.23%","72.86%","149.81%","-3.24%"],["15.17\u4ebf","17.30\u4ebf","17.83\u4ebf","17.42\u4ebf","15.28\u4ebf","13.05\u4ebf","12.47\u4ebf","12.28\u4ebf","12.30\u4ebf","11.19\u4ebf","9.26\u4ebf","7.97\u4ebf"],["-6.95%","-3.20%","2.59%","23.13%","29.31%","223.07%","52.20%","23.24%","30.18%","23.65%","24.58%","17.66%"],["-0.0500","0.2900","0.5400","0.8000","0.7200","0.4800","0.4800","0.3300","0.3500","0.3200","0.4200","0.4100"],["8.42","8.87","8.97","8.14","6.83","5.71","4.94","4.41","4.70","6.35","6.81","4.42"],["5.42","5.50","5.50","4.78","4.00","3.51","3.25","2.44","2.22","2.41","1.87","1.76"],["1.74","2.11","2.21","2.11","1.60","0.98","0.56","1.07","1.57","2.86","3.77","1.60"],["0.03","0.30","-0.05","0.43","0.10","0.22","0.09","0.03","0.12","0.34","0.31","0.15"],["-19.99%","-2.70%","6.45%","16.36%","16.46%","7.51%","8.18%","9.49%","13.67%","11.00%","14.63%","13.11%"],["33.32%","39.40%","42.59%","46.14%","46.53%","46.10%","45.42%","45.46%","43.53%","40.70%","41.10%","39.64%"],["-3.87%","2.03%","5.77%","12.34%","14.01%","2.59%","6.59%","7.54%","13.27%","11.54%","13.39%","16.78%"],["-5.00%","1.17%","4.41%","9.72%","9.63%","1.87%","-29.71%","3.86%","10.74%","9.96%","11.66%","11.79%"],["782.23","715.96","612.91","483.12","454.63","438.72","1382.42","532.68","471.36","462.19","407.02","398.59"],["1.41","1.61","1.70","1.80","1.94","2.24","2.31","2.26","2.47","3.17","3.67","3.83"],["389.16","378.82","340.02","283.19","257.94","245.88","1182.14","321.85","287.05","262.77","238.89","237.91"],["393.08","337.14","272.90","199.94","196.69","192.83","203.80","210.83","188.81","204.82","168.13","160.68"],["4.37","4.99","5.07","4.19","3.61","3.54","3.30","3.32","3.92","3.03","3.93","3.35"],["3.33","3.87","3.85","3.30","2.79","2.71","2.38","2.42","2.82","2.19","2.72","2.39"],["3.28","3.81","3.79","3.23","2.72","2.66","2.38","2.42","2.82","2.19","2.70","2.39"],["0.57","0.54","0.59","0.61","0.77","1.05","6.06","1.01","0.55","0.67","0.60","0.67"],["29.91%","29.59%","30.53%","31.78%","35.42%","36.21%","39.56%","34.55%","30.42%","35.17%","32.51%","33.18%"]]}

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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
货币资金(元) 3.55亿 9.75亿 63.60% 报告期内正常经营支出及理财资金未到期
营业成本(元) 1.43亿 2.38亿 40.02% 去年同期因受军队采购网禁采事项影响,公司将终止项目发生的成本结转至主营业务成本,导致去年同期主营业务成本较大;今年同期公司不涉及终止项目发生成本结转至主营业务成本的情形,因此与去年同期相比,营业成本降幅较大
合同负债(元) 1.31亿 9777.96万 33.80% 报告期内预收账款增加
应付账款(元) 8083.73万 1.28亿 36.85% 报告期内支付货款
固定资产合计(元) 6966.19万 2658.51万 162.03% 已购办公楼部分装修完成,转固定资产
管理费用(元) 4575.59万 7844.61万 41.67% 报告期公司人员减少,导致管理费用降低
库存股(元) 3829.82万 986.01万 288.42% 报告期内回购股份
预付款项(元) 2968.77万 1572.54万 88.79% 报告期内预付货款增加
销售费用(元) 2789.09万 4251.42万 34.40% 报告期公司人员减少,导致销售费用降低
使用权资产(元) 2526.32万 3748.19万 32.60% 公司经营场地租赁费用摊销
租赁负债(元) 2181.45万 3701.90万 41.07% 报告期内支付租金
无形资产(元) 1836.33万 3053.53万 39.86% 报告期内无形资产摊销
筹资活动产生的现金流量净额(元) 1090.61万 -5218.14万 120.90% 报告期内取得银行贷款等综合因素
应付票据(元) 711.73万 1279.05万 44.36% 报告期内部分票据到期
其他流动资产(元) 694.37万 1161.60万 40.22% 报告期内待抵扣进项税额减少
应付职工薪酬(元) 541.75万 2615.76万 79.29% 公司发薪日处于国庆假期,公司9月份薪资在当月发放
投资收益(元) 387.57万 1408.61万 72.49% 报告期内理财收益下降等因素
其他收益(元) 308.84万 152.11万 103.03% 报告期内政府补贴增加
长期待摊费用(元) 60.44万 177.11万 65.87% 报告期内装修费用摊销
营业外收入(元) 31.28万 24.00万 30.32% 报告期内非经营性收入增加
处置固定资产、无形资产和其他长期资产的损失(元) 17.97万 45.70万 60.69% 报告期内资产处置收益减少
营业外支出(元) 14.75万 10.37万 42.22% 报告期内非经营性支出增加
财务费用(元) -86.83万 -227.30万 61.80% 报告期内利息收入较去年同期下降
所得税费用(元) -3726.95万 -6796.85万 45.17% 报告期内可弥补亏损变动
净利润(元) -1.39亿 -2.68亿 47.95% 报告期内成本费用减少等综合因素

资产负债构成

科目 金额
流动资产 14.11亿元
长期投资 7426.04万元
无形资产 1836.33万元
其它 3.68亿元
资产总计 18.72亿元
科目 金额
流动负债 2.39亿元
长期借款 4003.33万元
其它 2181.45万元
负债总计 3.01亿元

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