换肤

捷邦科技

i问董秘
企业号

301326

财务诊断

报告期:三季报

财务状况有所下降

相对同行业盈利性增强,但企业成长潜力停止扩张转入收缩。[查看具体诊断]

  •  个股本期
  •  去年同期

据捷邦科技三季报分析:

  盈利能力维持稳定,主营获利能力大幅增强

  成长能力维持稳定,营业收入增速大幅提升

  偿债能力有所削弱,财务杠杆风险加大

  运营能力有所削弱,中长期融资能力受到很大抑制

  现金流能力维持稳定,销售占用资金的局面仍未改变

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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) 9.62亿 5.94亿 62.04% 公司新并购赛诺高德营业收入增加
营业成本(元) 6.47亿 4.41亿 46.62% 公司新并购赛诺高德营业成本增加
应收账款(元) 6.27亿 2.74亿 128.65% 公司新并购赛诺高德应收账款增加
固定资产合计(元) 4.70亿 2.47亿 90.18% 公司新并购赛诺高德固定资产大幅增加
筹资活动产生的现金流量净额(元) 4.20亿 -1698.66万 2572.06% 公司取得借款资金增加幅度大于筹资活动现金流出增加幅度
短期借款(元) 3.52亿 1.80亿 95.08% 公司报告期增加银行借款
应付账款(元) 3.33亿 1.79亿 85.74% 新并购赛诺高德应付账款余款增加
商誉(元) 3.29亿 6223.99万 428.89% 公司报告期非同一控制下企业合并增加
长期借款(元) 3.20亿 1000.00万 3100.56% 公司报告期增加长期银行借款
少数股东损益(元) 2.05亿 4100.01万 400.60% 新并购赛诺高德增加
存货(元) 1.98亿 7754.69万 154.75% 公司新并购赛诺高德存货大幅增加
交易性金融资产(元) 1.61亿 2.51亿 35.75% 公司报告期期末理财产品赎回减少
在建工程合计(元) 1.52亿 9125.96万 66.87% 公司新并购赛诺高德在建工程大幅增加
其他应付款合计(元) 1.37亿 347.78万 3834.54% 新并购赛诺高德其他往来款增加
管理费用(元) 1.17亿 7974.93万 46.55% 公司新并购赛诺高德及计提股份支付费用增加
无形资产(元) 9467.49万 3387.36万 179.49% 公司新并购赛诺高德无形资产增加
递延所得税资产(元) 7977.35万 5299.72万 50.52% 公司报告期可抵扣亏损增加及新并购赛诺高德增加
研发费用(元) 6767.02万 4137.02万 63.57% 公司新并购赛诺高德及加大研发投入
使用权资产(元) 6591.51万 3354.11万 96.52% 公司报告期新增厂房租赁及新并购赛诺高德增加
租赁负债(元) 5226.06万 1893.86万 175.95% 公司报告期新增厂房租赁及新并购赛诺高德增加
销售费用(元) 5165.92万 2875.77万 79.64% 公司新并购赛诺高德及业务招待费等运营支出增加
长期待摊费用(元) 5059.85万 1256.67万 302.64% 公司报告期新增长期待摊费用及新并购赛诺高德增加
其他非流动资产(元) 4321.11万 7566.78万 42.89% 公司报告期末投资意向金转投资款减少
应付职工薪酬(元) 4216.35万 2570.35万 64.04% 新并购赛诺高德应付职工薪酬增加
应收款项融资(元) 3664.18万 1812.16万 102.20% 公司新并购赛诺高德未到期应收票据增加
其他流动资产(元) 3428.87万 6897.28万 50.29% 公司报告期末短期大额存单减少
其他应收款合计(元) 3287.95万 1246.28万 163.82% 公司新并购赛诺高德其他往来款大幅增加
其他权益工具投资(元) 1756.76万 6.76万 25890.55% 公司报告期末非交易性权益工具投资公允价值增加
应交税费(元) 1607.18万 500.08万 221.39% 新并购赛诺高德应交增值税增加
递延所得税负债(元) 1471.80万 642.12万 129.21% 新并购赛诺高德增加
非流动负债递延收益(元) 1299.02万 996.23万 30.39% 新并购赛诺高德政府补助增加
财务费用(元) 1124.30万 -60.07万 1971.75% 公司利息支出增加,理财收益减少
应付票据(元) 1122.93万 350.00万 220.84% 公司报告期应付票据增加
应收票据(元) 1097.47万 782.92万 40.18% 公司新并购赛诺高德应收票据增加
预付款项(元) 913.16万 391.82万 133.06% 公司新并购赛诺高德预付账款大幅增加
其他收益(元) 615.42万 355.57万 73.08% 公司报告期收到的政府补助增加
投资收益(元) 202.96万 583.47万 65.22% 公司报告期理财产品的损益变动及联营企业投资亏损增加
营业外支出(元) 73.75万 5.72万 1190.05% 公司报告期处置固定资产损失增加
营业外收入(元) 61.77万 10.78万 473.29% 公司报告期处理报废资产增加
交易性金融负债(元) 6.32万 108.50万 94.18% 公司报告期期末未交割的远期结汇合约公允价值变动
信用减值损失(元) -1352.53万 -502.72万 169.04% 公司报告期应收账款增加导致应计提坏账增加
资产减值损失(元) -3246.98万 -234.37万 1285.42% 公司报告期存货计提跌价准备增加
经营活动产生的现金流量净额(元) -1.37亿 192.64万 7224.17% 新并购赛诺高德大幅备材料款增加
投资活动产生的现金流量净额(元) -3.54亿 -1.38亿 157.07% 公司报告期收购赛诺高德投资款

资产负债构成

科目 金额
流动资产 14.29亿元
无形资产 9467.49万元
长期投资 2082.85万元
其它 12.59亿元
资产总计 28.03亿元
科目 金额
流动负债 9.13亿元
长期借款 3.20亿元
其它 8233.59万元
负债总计 13.16亿元

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