换肤

美利信

i问董秘
企业号

301307

财务诊断

报告期:三季报

财务状况有所下降

相对同行业流动资产合理利用率小幅下降,但主营获利能力削弱非常明显。[查看具体诊断]

  •  个股本期
  •  去年同期

据美利信三季报分析:

  盈利能力有所削弱,经营亏损扩大,经营效益堪忧

  成长能力有所削弱,公司规模减缓扩张

  偿债能力维持稳定,偿还流动负债压力明显

  运营能力有所削弱,存货变现能力陷入停滞

  现金流能力有所削弱,公司现金回收质量较差

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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
长期借款(元) 11.09亿 8.25亿 34.44% 报告期增加项目贷款
在建工程合计(元) 5.78亿 1.60亿 260.87% 报告期厂房及配套设备投入增加
一年内到期的非流动负债(元) 5.27亿 3.39亿 55.54% 报告期一年内到期的长期借款增加
筹资活动产生的现金流量净额(元) 3.97亿 6.90亿 42.48% 报告期偿还债务支付的现金增加
非流动负债递延收益(元) 2.01亿 1.50亿 33.82% 报告期收到的政府补助增加
应收票据(元) 1.72亿 9950.89万 72.46% 报告期收到的财务公司承兑汇票增加
递延所得税资产(元) 1.57亿 9098.32万 72.57% 报告期未弥补亏损增加
其他非流动资产(元) 1.11亿 2.73亿 59.16% 报告期预付工程及设备款减少
经营活动产生的现金流量净额(元) 7226.06万 3.01亿 75.97% 报告期购买商品、接受劳务支付的现金增加
财务费用(元) 3661.28万 2249.81万 62.74% 报告期利息支出增加
其他收益(元) 3579.83万 1788.66万 100.14% 报告期收到的政府补助增加
其他流动资产(元) 3349.10万 8230.42万 59.31% 报告期待抵扣增值税进项税减少
应交税费(元) 2994.12万 1687.44万 77.44% 报告期应交增值税增加
其他流动负债(元) 1107.21万 117.38万 843.29% 报告期待转销项税额增加
资产处置收益(元) 123.67万 -290.79万 142.53% 报告期固定资产处置收益增加
投资收益(元) -182.01万 48.09万 478.51% 报告期处置交易性金融资产取得收益减少
信用减值损失(元) -281.77万 -475.41万 40.73% 报告期计提坏账准备减少
资产减值损失(元) -6393.08万 -3666.61万 74.36% 报告期计提存货跌价增加

资产负债构成

科目 金额
流动资产 27.07亿元
无形资产 1.63亿元
其它 46.98亿元
资产总计 75.68亿元
科目 金额
流动负债 33.02亿元
长期借款 11.09亿元
其它 2.96亿元
负债总计 47.06亿元

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