换肤

开创电气

i问董秘
企业号

301448

财务诊断

报告期:三季报

财务状况有所下降

相对同行业销售回款能力显著增强,但可持续经营能力转向恶化。[查看具体诊断]

  •  个股本期
  •  去年同期

据开创电气三季报分析:

  盈利能力明显恶化,总资产收益能力大幅下降

  成长能力明显恶化,经营业绩承受明显压力

  偿债能力有所削弱,短期偿债能力有比较好的保障

  运营能力有所削弱,流动资产合理利用率小幅下降

  现金流能力维持稳定,销售回款能力显著增强

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财务指标

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","-3.87%","-4.07%","0.08%","2.68%"],["311.28","377.92","267.95","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","173.93"],["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","0.93"],["176.88","214.58","152.63","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","101.68"],["134.40","163.35","115.32","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","72.25"],["2.66","2.87","2.67","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","2.72"],["1.97","2.12","1.99","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","2.04"],["1.86","2.01","1.87","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","1.94"],["1.11","1.01","1.31","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","0.49"],["37.59%","37.20%","38.13%","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%","28.39%"]],"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","3031.46\u4e07","2335.17\u4e07","3881.96\u4e07"],["-20.58%","-49.91%","-35.30%","-7.35%","107.54%","-22.62%","-20.02%"],["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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基本每股指标
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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
货币资金(元) 1.57亿 2.81亿 44.05% 系本期购买理财产品、购建固定资产、其他长期资产增加
固定资产合计(元) 9812.81万 5591.72万 75.49% 子公司结转在建工程
管理费用(元) 6046.47万 3581.88万 68.81% 系本期股权激励费用、开创(越南)开办费、职工薪酬、中介咨询费、低值易耗品、折旧摊销费等费用增加
销售费用(元) 4036.36万 3039.94万 32.78% 系本期公司电商中台工资增加、电商服务费、货代清关费用及展览差旅费等费用增加
预付款项(元) 2146.97万 863.24万 148.71% 系本期采购模具、外购整机增加
其他非流动资产(元) 1429.68万 460.35万 210.56% 本期子公司预付工程款、设备款
合同负债(元) 1071.78万 634.52万 68.91% 预收货款增加
其他流动资产(元) 441.74万 642.93万 31.29% 系本期留抵税额减少
专项储备(元) 333.07万 129.15万 157.89% 计提专项储备增加
营业税金及附加(元) 323.28万 220.00万 46.94% 本报告期附加税费增加
信用减值损失(元) 216.39万 -34.26万 731.64% 本报告期应收账款减少
应交税费(元) 165.01万 1112.27万 85.16% 应交所得税减少
所得税费用(元) 141.19万 950.51万 85.15% 系本期利润减少致所得税费用减少
预计负债(元) 104.59万 51.27万 104.01% 本期预计销售退回增加
其他流动负债(元) 27.81万 7.63万 264.41% 待转销项税额增加
使用权资产(元) 18.49万 73.94万 75.00% 使用权资产计提折旧
长期待摊费用(元) 1.90万 7.61万 75.00% 子公司装修费用摊销减少
一年内到期的非流动负债(元) 497.73 76.40万 99.93% 支付房产租金减少
财务费用(元) -169.33万 -705.64万 76.00% 汇兑收益和利息收入减少
其他综合收益(元) -188.89万 16.00万 1280.59% 本期合并子公司报表外币折算差额增加
筹资活动产生的现金流量净额(元) -2261.13万 -2076.40万 8.90% 本期分配股利增加
投资活动产生的现金流量净额(元) -4458.62万 -2.07亿 78.44% 本期公司购买理财产品、土地减少
经营活动产生的现金流量净额(元) -5642.96万 1595.93万 453.58% 本期比同期支付货款、工资增加

资产负债构成

科目 金额
流动资产 6.14亿元
无形资产 9058.90万元
其它 1.66亿元
资产总计 8.71亿元
科目 金额
流动负债 1.85亿元
其它 1395.72万元
负债总计 1.98亿元

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