换肤

鑫磊股份

i问董秘
企业号

301317

财务诊断

报告期:二季报

财务状况有所下降

相对同行业销售回款能力开始增强,但出现收益质量下降。[查看具体诊断]

  •  个股本期
  •  去年同期

据鑫磊股份二季报分析:

  盈利能力明显恶化,企业经营效益出现亏损

  成长能力维持稳定,营业收入由亏转盈

  偿债能力明显恶化,短期偿债能力承压非常明显

  运营能力维持稳定,总资产的周转速度需要加快

  现金流能力维持稳定,销售回款能力开始增强

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3","6.99","7.29","7.12","6.76","6.69","6.70","6.68","6.24","5.90","5.95","5.71","5.05","5.07","5.15","4.73","4.70","4.79","4.41"],["3.54","3.69","3.69","3.73","3.65","3.81","3.77","3.70","3.87","4.01","4.01","3.54","3.58","3.52","3.55","3.15","2.95","2.88","2.73","2.40","2.25","2.25","1.99","2.04","2.00","1.85"],["2.02","2.16","2.05","2.02","1.97","2.07","1.97","1.84","1.85","1.98","1.94","1.87","1.79","1.87","1.81","1.72","1.69","1.78","1.71","1.49","1.58","1.58","1.48","1.46","1.52","1.34"],["0.08","-0.05","0.34","0.15","0.11","0.0000","0.36","0.18","0.13","-0.13","0.43","0.11","0.12","-0.0100","0.39","0.15","0.18","-0.10","0.22","0.0100","0.06","-0.08","0.27","0.12","0.24","0.17"],["5.90%","-8.62%","-9.04%","7.46%","9.77%","9.15%","-5.63%","5.51%","7.52%","5.26%","-1.61%","7.15%","10.72%","2.40%","1.15%","9.78%","10.28%","3.29%","-8.66%","6.33%","10.16%","4.81%","-19.89%","12.70%","-18.32%","3.47%"],["24.31%","23.55%","23.46%","24.24%","24.56%","24.01%","22.18%","25.05%","25.26%","25.74%","24.79%","26.83%","26.52%","26.44%","24.47%","26.47%","25.58%","25.05%","23.08%","25.68%","26.62%","26.67%","24.56%","28.97%","27.58%","28.25%"],["1.73%","0.88%","-0.06%","1.46%","1.83%","1.44%","-1.31%","0.87%","1.24%","0.87%","-0.64%","1.64%","2.59%","1.46%","1.81%","1.63%","2.47%","1.10%","-2.38%","2.33%","3.14%","2.13%","-0.67%","4.18%","-0.59%","0.29%"],["1.95%","-0.60%","-0.58%","1.66%","1.08%","2.14%","-6.28%","1.59%","0.90%","0.78%","-1.13%","1.45%","2.33%","1.31%","-0.49%","1.93%","3.32%","0.82%","-7.34%","2.11%","2.90%","2.22%","-3.82%","3.21%","-3.08%","0.15%"],["310.52","358.41","273.18","309.87","311.68","377.84","266.53","296.42","292.18","357.11","253.97","292.00","282.92","533.17","247.35","291.85","293.67","360.94","229.07","262.00","263.70","299.62","247.84","312.44","260.11","271.25"],["0.83","0.76","0.92","0.77","0.86","0.76","0.97","0.79","0.91","0.75","0.89","0.76","0.98","0.78","0.97","0.81","0.87","0.78","1.14","0.85","1.17","0.98","1.11","0.95","1.08","0.94"],["181.61","209.56","155.53","180.77","177.43","214.58","151.68","170.61","165.51","204.11","151.10","178.52","170.92","336.85","153.29","183.53","183.38","231.17","139.75","158.44","160.96","171.43","145.93","178.38","148.03","153.33"],["128.91","148.85","117.65","129.10","134.25","163.26","114.85","125.82","126.67","153.00","102.87","113.47","112.00","196.32","94.06","108.32","110.29","129.77","89.32","103.56","102.74","128.18","101.91","134.06","112.08","117.92"],["2.61","2.72","2.47","2.55","2.65","2.86","2.65","2.98","2.88","3.20","2.97","2.99","2.90","2.88","2.72","2.65","2.46","2.56","2.24","2.40","2.32","2.74","2.36","2.61","2.58","2.71"],["1.83","1.96","1.79","1.86","1.96","2.12","1.97","2.20","2.14","2.42","2.28","2.29","2.22","2.17","2.06","1.92","1.74","1.77","1.57","1.69","1.65","2.07","1.73","1.92","1.87","1.43"],["1.74","1.85","1.68","1.76","1.85","2.00","1.85","2.08","2.02","2.29","2.15","2.16","2.09","2.04","1.93","1.81","1.62","1.65","1.45","1.59","1.54","1.83","1.60","1.74","1.79","1.43"],["0.95","0.95","0.96","1.11","1.14","1.04","1.33","0.96","1.06","0.93","0.91","0.95","0.90","0.80","0.90","0.87","0.92","1.04","1.04","0.87","0.89","0.79","0.89","0.76","0.70","0.67"],["39.12%","37.90%","40.01%","39.13%","38.30%","37.90%","38.85%","37.43%","37.50%","36.67%","37.66%","38.35%","37.73%","36.53%","38.83%","38.94%","40.23%","39.09%","41.45%","40.66%","41.14%","38.33%","40.97%","38.08%","37.32%","36.14%"]],"year":[[2025,2024,2023,2022,2021,2020,2019,2018],["1.20\u4ebf","9582.30\u4e07","1.33\u4ebf","8991.88\u4e07","6855.90\u4e07","1.15\u4ebf","4824.77\u4e07","5202.43\u4e07"],["-1.79%","-27.99%","-13.15%","0.21%","-30.54%","-51.20%","-133.01%","-202.26%"],["9108.60\u4e07","8930.84\u4e07","8983.66\u4e07","8317.97\u4e07","3994.91\u4e07","2716.67\u4e07","3377.05\u4e07","3988.15\u4e07"],["-139.83%","-22.98%","-47.99%","-24.51%","-4.68%","105.96%","-16.01%","-31.93%"],["20.95\u4ebf","19.26\u4ebf","17.79\u4ebf","17.70\u4ebf","17.43\u4ebf","13.88\u4ebf","12.25\u4ebf","11.97\u4ebf"],["6.05%","5.19%","3.40%","3.39%","30.89%","17.30%","9.96%","17.99%"],["0.4800","0.4000","0.5400","0.6000","0.6700","0.6400","0.4600","0.5300"],["7.07","7.04","7.13","6.68","5.77","4.99","5.16","4.38"],["3.69","3.77","3.97","3.52","2.79","2.19","2.08","1.75"],["2.05","1.97","1.99","1.83","1.70","1.54","1.82","1.50"],["0.60","0.55","0.64","0.68","0.30","0.67","0.96","0.60"],["3.09%","3.60%","6.18%","7.09%","5.46%","7.07%","6.00%","9.96%"],["24.02%","24.40%","25.86%","25.17%","25.84%","29.52%","30.21%","29.30%"],["5.48%","3.94%","5.61%","8.55%","11.00%","14.95%","14.35%","16.29%"],["5.32%","-2.61%","4.53%","7.10%","4.71%","11.04%","12.00%","14.41%"],["273.18","266.53","253.33","245.72","228.33","250.53","266.84","247.92"],["3.24","3.42","3.35","3.27","3.72","3.63","3.49","3.69"],["155.53","151.68","150.59","151.95","141.04","150.24","159.68","150.77"],["117.65","114.85","102.74","93.77","87.29","100.29","107.15","107.38"],["2.47","2.65","2.95","2.69","2.17","2.32","2.35","2.33"],["1.79","1.97","2.27","2.03","1.50","1.68","1.66","1.30"],["1.68","1.85","2.14","1.91","1.37","1.53","1.57","1.29"],["0.96","1.33","0.91","0.89","1.10","0.98","1.16","1.14"],["40.01%","38.85%","37.73%","38.85%","42.54%","41.56%","41.53%","41.76%"]]}

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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
短期借款(元) 5.24亿 2.30亿 127.91% 公司为支择业劳扩张,银行借款规模同比增加
存货(元) 5.16亿 4.10亿 25.71% 公司针对下半年暖通产品市场需求提前布局备货
营业收入(元) 3.96亿 3.40亿 16.23% 本期暖通产品销售收入增长,带动营业收入同比上升
营业成本(元) 3.31亿 2.59亿 27.86% 营业收入规模增长,对应营业成本同步增加
筹资活动产生的现金流量净额(元) 1.68亿 1.48亿 13.71% 公司为匹配业务扩的资金需要,增加短期借款融资
销售费用(元) 4620.47万 3705.29万 24.70% 公司业务团队扩充,人员薪酬、业务招待费增加
合同负债(元) 4202.37万 2455.08万 71.17% 部分项目交付验收周期较长,虽已收到客户对价,但因不满足收入确认条件,相关款项暂列合同负债,待履约义务完成后方可结转
管理费用(元) 3514.73万 2995.17万 17.35% 管理人员扩充带来薪酬增加,叠加业务招待费上升
财务费用(元) 542.11万 171.83万 215.49% 公司为支运业劳扩,银行借款规模同比增加,利息支出上升,以及因汇率波动汇兑损失增加
投资活动产生的现金流量净额(元) 227.67万 -1.11亿 102.05% 公司减少理财产品投资,理财产品到期及赎回收回的现金增加
租赁负债(元) 35.80万 57.32万 37.55% 租赁期内计提租赁负债相关利息及支付租赁付款额,摊减租赁负债账面余额
所得税费用(元) -967.43万 6778.16万 114.27% 本期经营利润发生亏损,导致所得税费用较上年同期出现较较大差异
现金及现金等价物净增加额(元) -1185.76万 -5052.65万 76.53% 所得税相关因素使得经营活动现金净流出增加、理财产品投资规模调整,以及北劳扩张增加短期借款等因素共同影响
经营活动产生的现金流量净额(元) -1.81亿 -8767.82万 106.55% 2025年度企业所得税汇算清缴税款于2026年集中缴纳,致使当期经营性现金流出同比大幅增加

资产负债构成

科目 金额
流动资产 13.36亿元
固定资产 8.58亿元
无形资产 6855.26万元
长期投资 85.43万元
其它 1.78亿元
资产总计 24.41亿元
科目 金额
流动负债 12.17亿元
其它 5960.38万元
负债总计 12.77亿元

财务报告查看

年份 一季报 中报 三季报 年报 年报审计意见
2026 -- -- --
2025 标准无保留意见
2024 标准无保留意见

杜邦分析结构图