换肤

黄山谷捷

i问董秘
企业号

301581

财务诊断

报告期:三季报

财务状况有所下降

相对同行业偿还流动负债能力很强,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

据黄山谷捷三季报分析:

  盈利能力明显恶化,回报股东能力明显变弱

  成长能力明显改善,

  偿债能力维持稳定,即时支付现金能力大幅加强

  运营能力有所削弱,流动资产合理利用率明显下降

  现金流能力有所削弱,现金满足投资的水平基本稳定

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财务指标

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基本每股收益 行业平均
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科目\年度
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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
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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
销售商品、提供劳务收到的现金(元) 6.28亿 4.74亿 32.49% 销售回款增加
营业总收入(元) 5.80亿 4.82亿 20.42% 报告期销售发货增加
购买商品、接受劳务支付的现金(元) 5.35亿 3.28亿 63.01% 支付采购款项增加
营业成本(元) 4.98亿 3.62亿 37.66% 报告期销售发货增加、原材料价格上涨等因素影响
货币资金(元) 3.36亿 6.37亿 47.35% 报告期购买银行理财产品
存货(元) 1.05亿 7023.34万 50.03% 增加备货
其他流动负债(元) 3241.63万 2025.52万 60.04% 报告期末背书未到期的银行承兑汇票重分类影响
支付其他与筹资活动有关的现金(元) 2693.57万 174.81万 1440.86% 支付上市相关费用影响
支付的各项税费(元) 1496.69万 2456.36万 39.07% 缴纳所得税减少
管理费用(元) 1192.94万 731.89万 62.99% 报告期支付上市相关费用影响
收到的税费返还(元) 821.68万 105.02万 682.39% 增值税出口退税增加
应付职工薪酬(元) 795.07万 1910.11万 58.38% 报告期支付奖金影响
所得税费用(元) 687.45万 1415.36万 51.43% 应税所得额减少
收到其他与经营活动有关的现金(元) 673.61万 1259.05万 46.50% 收到政府补助减少
使用权资产(元) 392.11万 178.98万 119.07% 子公司厂房租赁续签重新计算
销售费用(元) 286.73万 166.62万 72.09% 报告期内拓展业务,销售人员薪酬、业务招待费和差旅费增加
其他非流动资产(元) 279.77万 208.04万 34.48% 报告期末预付设备款项增加
信用减值损失(元) 238.38万 -110.77万 315.21% 报告期末应收账款余额较年初下降影响
租赁负债(元) 193.44万 80.29万 140.93% 子公司厂房租赁续签重新计算
应交税费(元) 125.40万 304.72万 58.85% 报告期末应缴所得税款减少
其他应付款合计(元) 102.54万 2162.67万 95.26% 报告期支付上市中介费影响
递延所得税负债(元) 59.43万 27.66万 114.87% 子公司厂房租赁续签重新计算影响
资产减值损失(元) -135.59万 -38.22万 254.80% 报告期末存货减值增加
财务费用(元) -242.21万 -167.75万 44.39% 银行利息收入增加

资产负债构成

科目 金额
流动资产 9.55亿元
无形资产 1459.69万元
其它 2.22亿元
资产总计 11.92亿元
科目 金额
流动负债 1.66亿元
其它 646.09万元
负债总计 1.73亿元

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

杜邦分析结构图

其他利润