换肤

财务诊断

报告期:一季报

财务状况有所下降

相对同行业资产结构得到优化,但营业收入由增长转为下降。[查看具体诊断]

  •  个股本期
  •  去年同期

据怡和嘉业一季报分析:

  盈利能力维持稳定,主营获利能力有明显提升

  成长能力明显恶化,经营业绩承受明显压力

  偿债能力维持稳定,偿还流动负债能力很强

  运营能力有所削弱,总资产的周转速度需要加快

  现金流能力维持稳定,公司资金利用效率获极大提升

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财务指标

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  • 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) 3.97亿 6.70亿 40.73% 闲置资金用于现金管理增加
销售商品、提供劳务收到的现金(元) 2.20亿 3.92亿 43.90% 营收规模较上年同期减少
营业收入(元) 1.92亿 4.80亿 60.02% 市场需求减少
营业成本(元) 9268.80万 2.55亿 63.59% 营收规模较上年同期减少
购买商品、接受劳务支付的现金(元) 6735.95万 2.20亿 69.42% 采购支出减少
合同负债(元) 4116.67万 2793.60万 47.36% 预收货款增加
应付职工薪酬(元) 1806.54万 2582.12万 30.04% 一季度支付上年年终奖
预付款项(元) 1225.18万 904.94万 35.39% 预付产品测试款增加
管理费用(元) 1144.59万 859.50万 33.17% 薪酬费用增加
应交税费(元) 857.34万 506.27万 69.35% 子公司增值税较年初增加
其他收益(元) 671.08万 380.61万 76.31% 收到的政府补助款项增加
取得投资收益收到的现金(元) 640.10万 1065.52万 39.93% 理财产品收益影响
投资收益(元) 627.65万 1041.69万 39.75% 理财产品收益影响
支付的各项税费(元) 541.56万 5254.12万 89.69% 营收规模较上年同期减少
所得税费用(元) 507.96万 2435.69万 79.15% 营收规模减少
收到其他与经营活动有关的现金(元) 490.39万 256.87万 90.91% 收到的政府补助款项和利息收入
其他流动负债(元) 406.75万 244.62万 66.28% 预收货款增加,对应待转销项税额增加
购建固定资产、无形资产和其他长期资产支付的现金(元) 306.15万 559.77万 45.31% 长期资产购置减少
营业税金及附加(元) 61.21万 348.89万 82.46% 营收规模较上年同期减少
其他应付款合计(元) 52.22万 89.76万 41.82% 年初员工报销款本期支付
处置固定资产、无形资产和其他长期资产收回的现金净额(元) 18.00万 12.87万 39.84% 固定资产处置影响
营业外支出(元) 5.42万 245.65万 97.79% 上年同期数主要为捐赠支出
营业外收入(元) 1.29万 5.76万 77.62% 上年同期数主要为无需支付款项
其他综合收益1(元) -1.73万 -4255.89 306.65% 外币报表折算差额
资产处置收益(元) -3.79万 6.87万 155.09% 固定资产处置损益变动
信用减值损失(元) -47.55万 -206.51万 76.98% 应收增速放缓
财务费用(元) -159.73万 275.89万 157.90% 汇率变动影响

资产负债构成

科目 金额
流动资产 28.60亿元
长期投资 1249.83万元
无形资产 577.64万元
其它 1.04亿元
资产总计 29.82亿元
科目 金额
流动负债 1.29亿元
其它 1599.70万元
负债总计 1.45亿元

财务报告查看

年份 一季报 中报 三季报 年报 年报审计意见
2024 -- -- -- --
2023 标准无保留意见
2022 -- -- -- 标准无保留意见

杜邦分析结构图