换肤

隆扬电子

i问董秘
企业号

301389

财务诊断

报告期:三季报

财务状况明显改善

相对同行业主营获利能力有明显提升,但总资产的周转速度需要加快。[查看具体诊断]

  •  个股本期
  •  去年同期

据隆扬电子三季报分析:

  盈利能力有所加强,总资产收益能力略有提升

  成长能力明显改善,公司规模结束收缩开始扩张

  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,中长期融资能力受到很大抑制

  现金流能力有所削弱,销售回款能力有较大削弱

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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
交易性金融资产(元) 7.80亿 4.15亿 87.69% 本期定存及结构性存款增加
固定资产合计(元) 5.51亿 1.57亿 250.56% 本期新增子公司建筑物、机器设备及等增加
货币资金(元) 5.07亿 14.89亿 65.96% 本期支付现金购买子公司及结构性存款导致货币资金减少
营业收入(元) 2.91亿 2.09亿 39.54% 本期新增子公司营业收入的增加
应收账款(元) 2.64亿 8634.38万 205.74% 本期增加子公司应收货款金额并入
无形资产(元) 1.67亿 2080.63万 701.90% 本期新增子公司专利权及土地使用权增加
其他应付款合计(元) 1.59亿 60.05万 26412.37% 本期新增子公司收到股东间置换股权款项
短期借款(元) 1.50亿 1011.40万 1386.70% 本期增加银行借款
存货(元) 1.12亿 4331.30万 157.54% 本期新增子公司期末存货并入
应付账款(元) 1.12亿 5157.57万 116.23% 本期新增子公司应付货款并入
筹资活动产生的现金流量净额(元) 9605.50万 -9923.96万 196.79% 本期银行借款增加
在建工程合计(元) 7184.47万 5463.71万 31.49% 泰国子公司厂房建设支出增加及本期新增子公司在建工程并入
应收款项融资(元) 3846.47万 251.92万 1426.86% 本期增加子公司以银行票据结算的金额并入
其他非流动资产(元) 2382.68万 390.84万 509.63% 本期预付设备款、工程款增加
管理费用(元) 2371.28万 1400.36万 69.33% 收购公司支付中介机构费用增加及新增子公司管理费用的并入
一年内到期的非流动负债(元) 2306.01万 429.21万 437.27% 本期新增子公司厂房租赁增加及长期借款一年内要到期调整
应交税费(元) 1565.70万 599.26万 161.27% 本期新增子公司应交企业所得、增值税及附加税增加
所得税费用(元) 1508.18万 1033.15万 45.98% 本期新增子公司的所得税费用并入增加
应付职工薪酬(元) 1475.82万 900.05万 63.97% 本期新增子公司应付职工薪酬并入
使用权资产(元) 1251.29万 929.35万 34.64% 本期新增子公司厂房租赁增加
递延所得税资产(元) 913.30万 391.18万 133.47% 本期新增子公司期末递延所得税资产并入
投资收益(元) 771.73万 25.50万 2926.01% 本期解除定期存款及结构性存款利息收益增加
租赁负债(元) 759.65万 517.81万 46.70% 本期新增子公司厂房租赁增加
预付款项(元) 544.46万 142.87万 281.09% 本期预付材料款增加
营业税金及附加(元) 375.62万 253.87万 47.96% 本期新增子公司的城建税、教育费附加增加
其他流动资产(元) 355.14万 208.90万 70.01% 本期留抵税额增加
其他应收款合计(元) 311.94万 40.72万 666.09% 本期新增子公司期末保证金及押金增加
应收票据(元) 307.99万 7.00万 4300.26% 本期收到客户的银行承兑汇票增加
其他收益(元) 225.17万 161.30万 39.60% 本期收到的与日常活动相关的政府补助金额较大
合同负债(元) 127.57万 13.82万 822.90% 本期新增子公司预收货款增加
长期待摊费用(元) 118.06万 1.65万 7041.13% 本期新增子公司长期待摊费用并入
其他综合收益(元) 71.35万 -172.04万 141.47% 汇率波动报表折算差额
营业外支出(元) 68.87万 5651.03 12086.42% 本期新增子公司补缴税款滞纳金增加
其他流动负债(元) 16.58万 1.80万 822.90% 本期新增子公司预收货款增加
营业外收入(元) 3.29万 1481.26 2120.17% 本期收到财险理赔增加
资产处置收益(元) -10.59万 -8685.39 1119.5% 本期固定资产处置的增加
信用减值损失(元) -92.31万 -28.61万 222.63% 本期末应收账款余额增加,对应的坏账计提增加
资产减值损失(元) -430.14万 -671.53万 35.95% 本期计提存货跌价准备减少
财务费用(元) -1043.22万 -2459.03万 57.58% 本期用现金收购子公司,货币资金减少,导致利息收入的减少

资产负债构成

科目 金额
流动资产 17.30亿元
无形资产 1.67亿元
其它 12.98亿元
资产总计 31.95亿元
科目 金额
流动负债 4.76亿元
长期借款 3.16亿元
其它 3288.01万元
负债总计 8.25亿元

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

财务费用