换肤

昆船智能

i问董秘
企业号

301311

财务诊断

报告期:三季报

财务状况保持稳定

相对同行业销售回款能力严重削弱,但出现收益质量下降。[查看具体诊断]

  •  个股本期
  •  去年同期

据昆船智能三季报分析:

  盈利能力维持稳定,主营获利能力削弱非常明显

  成长能力维持稳定,营业收入由亏转盈

  偿债能力维持稳定,短期债务风险存在但可以控制

  运营能力维持稳定,资金使用效率得到显著提高

  现金流能力维持稳定,销售占用过多资金的局面仍未改变

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财务指标

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2.06%","-3.87%","-4.07%","0.08%"],["308.77","311.28","377.92","267.07","297.02","292.70","358.64","254.37","292.05","283.37","534.03","247.80","291.62","293.77","360.69","227.77","259.39","262.05","298.51","246.59","259.46","271.21"],["0.78","0.87","0.76","0.95","0.78","0.91","0.75","0.87","0.77","0.98","0.78","0.95","0.81","0.87","0.79","1.15","0.87","1.23","1.00","1.15","1.12","0.95"],["179.78","176.88","214.58","152.02","170.85","165.54","204.91","151.25","178.19","170.84","337.07","153.33","182.64","182.69","230.23","138.57","155.89","159.32","170.37","144.87","146.87","152.13"],["128.98","134.40","163.35","115.05","126.17","127.16","153.74","103.11","113.85","112.53","196.96","94.47","108.98","111.07","130.46","89.19","103.50","102.73","128.14","101.71","112.59","119.08"],["2.56","2.66","2.87","2.66","2.98","2.88","3.20","2.97","2.99","2.90","2.88","2.72","2.65","2.46","2.56","2.24","2.39","2.32","2.73","2.35","2.54","2.66"],["1.87","1.97","2.12","1.98","2.21","2.15","2.43","2.29","2.29","2.22","2.17","2.06","1.92","1.74","1.77","1.56","1.69","1.64","2.06","1.72","1.84","1.45"],["1.78","1.86","2.01","1.86","2.09","2.02","2.29","2.16","2.16","2.09","2.04","1.93","1.81","1.63","1.65","1.45","1.59","1.54","1.83","1.60","1.77","1.45"],["1.08","1.11","1.01","1.30","0.95","1.05","0.92","0.91","0.95","0.89","0.80","0.89","0.87","0.92","1.04","1.04","0.87","0.90","0.79","0.89","0.71","0.68"],["38.47%","37.59%","37.20%","38.24%","37.00%","37.17%","36.39%","37.42%","38.16%","37.56%","36.29%","38.60%","38.75%","40.13%","38.96%","41.43%","40.84%","41.30%","38.43%","40.98%","37.58%","36.49%"]],"year":[[2024,2023,2022,2021,2020,2019,2018],["1.02\u4ebf","1.35\u4ebf","9210.99\u4e07","7161.53\u4e07","1.15\u4ebf","3605.77\u4e07","5259.68\u4e07"],["-25.25%","-15.40%","-1.95%","-7.69%","-51.24%","-135.47%","-201.99%"],["9506.57\u4e07","9132.82\u4e07","8533.98\u4e07","4599.09\u4e07","3016.44\u4e07","2312.59\u4e07","3851.84\u4e07"],["-20.58%","-49.91%","-35.30%","-3.42%","107.46%","-21.01%","-25.63%"],["19.35\u4ebf","17.91\u4ebf","17.80\u4ebf","17.69\u4ebf","14.08\u4ebf","12.37\u4ebf","12.05\u4ebf"],["4.78%","3.63%","2.55%","30.93%","18.25%","10.41%","18.50%"],["0.4500","0.5400","0.6100","0.6700","0.6400","0.4600","0.5300"],["7.05","7.12","6.66","5.74","4.96","5.13","4.35"],["3.76","3.96","3.51","2.78","2.18","2.07","1.75"],["1.99","1.99","1.83","1.69","1.52","1.80","1.49"],["0.56","0.65","0.68","0.31","0.67","0.96","0.60"],["4.67%","6.81%","7.61%","6.10%","7.08%","5.21%","9.95%"],["24.86%","26.24%","25.44%","25.88%","29.70%","30.17%","29.36%"],["4.92%","5.84%","8.75%","11.21%","14.98%","13.95%","16.30%"],["-1.12%","4.79%","7.33%","4.93%","11.07%","11.49%","14.42%"],["267.07","253.72","246.16","227.17","249.57","266.44","247.90"],["3.39","3.35","3.27","3.79","3.68","3.53","3.71"],["152.02","150.74","151.99","139.99","149.43","158.97","150.14"],["115.05","102.98","94.17","87.18","100.13","107.47","108.05"],["2.66","2.96","2.69","2.17","2.31","2.33","2.30"],["1.98","2.27","2.03","1.50","1.67","1.64","1.31"],["1.86","2.14","1.91","1.37","1.53","1.56","1.30"],["1.30","0.90","0.89","1.10","0.98","1.17","1.14"],["38.24%","37.50%","38.63%","42.52%","41.57%","41.69%","41.95%"]]}

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  • 净利润
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  • 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
合同负债(元) 7.81亿 10.39亿 24.80% 部分上年末预收款项目在本报告期达到收入确认条件
货币资金(元) 6.79亿 11.28亿 39.78% 报告期内支付采购款、税金及上年度年终绩效
一年内到期的非流动负债(元) 3.30亿 2928.36万 1026.34% 报告期有3亿元的借款将于一年内到期,重分类至一年内到期的非流动负债科目
应付票据(元) 3.18亿 4.65亿 31.62% 报告期内期初票据到期支付
应收账款(元) 2.35亿 3.35亿 29.88% 报告期内收到部分期初应收账款
长期借款(元) 1.00亿 4.50亿 77.78% 报告期归还借款5000万元,有3亿元的借款将于一年内到期,已重分类至一年内到期的非流动负债科目
支付的各项税费(元) 7395.71万 3826.46万 93.28% 报告期支付增值税较上年同期增加
其他流动资产(元) 4790.69万 2797.03万 71.28% 报告期增值税进项税留抵增加
支付其他与经营活动有关的现金(元) 3754.09万 9688.18万 61.25% 报告期内支付的差旅费及其他日常业务报销较上年同期减少
收到其他与经营活动有关的现金(元) 2818.94万 6358.38万 55.67% 上年同期收到贷款贴息和较多的保证金退回
应收款项融资(元) 2626.49万 3583.21万 26.70% 报告期持有的票据到期及背书终止确认应收票据
销售费用(元) 2568.22万 3764.42万 31.78% 本报告期职工薪酬、租赁费、差旅费等下降
使用权资产(元) 903.90万 1995.96万 54.71% 报告期内租赁合同到期或者变更导致使用权资产终止确认
营业税金及附加(元) 678.18万 362.23万 87.23% 报告期内增值税增加,增值税附加税费随之增加
财务费用(元) 539.40万 290.61万 85.61% 上年同期公司收到贷款贴息
应交税费(元) 311.26万 1424.06万 78.14% 报告期内支付了期初应交税费
所得税费用(元) 165.49万 840.71万 80.31% 上年同期公司研发加计扣除金额调整导致实际缴纳的所得税增加
递延所得税负债(元) 135.58万 299.39万 54.71% 报告期内租赁合同到期或者变更导致使用权资产终止确认
应付职工薪酬(元) 69.99万 1445.88万 95.16% 报告期内支付了期初应付职工薪酬
收到的税费返还(元) 68.93万 149.23万 53.81% 报告期收到的软件增值税即征即退金额较上年同期减少
支付其他与筹资活动有关的现金(元) 39.66万 89.87万 55.87% 报告期实际支付的租赁付款额较上年同期减少
购建固定资产、无形资产和其他长期资产支付的现金(元) 22.99万 30.07万 23.54% 报告期内购买固定资产较上年同期减少
营业外支出(元) 13.37万 197.63万 93.24% 上年同期公司研发加计扣除金额调整导致补缴所得税产生滞纳金
资产处置收益(元) 6.40万 26.12万 75.48% 上年同期租赁合同终止形成使用权资产终止确认处置收益较本报告期多
信用减值损失(元) -132.27万 347.09万 138.11% 报告期内对应收账款计提坏账准备较上年同期增加
资产减值损失(元) -1005.64万 -2050.25万 50.95% 报告期内对合同资产计提的减值准备较上年同期减少
利润总额(元) -3989.38万 216.30万 1944.37% 一方面,公司所处物流装备制造行业市场竞争加剧,导致公司项目利润空间出现较大幅度下降。报告期内收入项目涉及公司战略新兴产业和重点客户,公司压缩利润空间承接合同,加之公司产品定制化,较为复杂,执行过程容易受外部因素影响,导致实施周期长,成本费用增加。另一方面,为获取竞争优势和满足客户需求,公司不断对产品进行迭代升级和技术创新,相应成本也随之增加

资产负债构成

科目 金额
流动资产 37.87亿元
无形资产 7115.59万元
长期投资 774.57万元
其它 3.22亿元
资产总计 41.88亿元
科目 金额
流动负债 22.19亿元
长期借款 1.00亿元
其它 7976.80万元
负债总计 23.99亿元

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