换肤

惠通科技

i问董秘
企业号

301601

财务诊断

报告期:三季报

财务状况有所下降

相对同行业主营获利能力有明显提升,但资产利用效率下降严重。[查看具体诊断]

  •  个股本期
  •  去年同期

据惠通科技三季报分析:

  盈利能力有所削弱,回报股东能力大幅变弱

  成长能力明显改善,

  偿债能力明显改善,偿还流动负债具有较好保障

  运营能力有所削弱,流动资产合理利用率明显下降

  现金流能力明显恶化,销售回款能力短期内恶化

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财务指标

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  • 净利润
  • 基本每股收益
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基本每股指标
主要指标
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  • 营业总收入
  • 基本每股收益
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  • 净资产收益率-摊薄
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利润表
  • 其中:营业收入
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  • 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
资本公积(元) 7.44亿 4.14亿 79.82% 向社会公众发行人民币普通股
营业收入(元) 3.61亿 5.07亿 28.90% 营业收入本期下降主要系两方面因素共同影响:一是产品定制化程度较高、单个合同金额大、执行周期较长,导致收入规模呈现一定的波动性;二是2024年同期印尼APP项目实现交付,确认收入32,076.28万元,由于该项目金额较大,大幅推高同期基数,导致2025年同比下滑
货币资金(元) 3.32亿 2.38亿 39.90% 本期向社会公众发行人民币普通股,取得募集资金
应收账款(元) 2.49亿 1.29亿 93.95% 应收账款金额增长主要系两方面因素共同影响:一是本期已完工未结算项目在本期完成结算,形成新增应收款项;二是受外部环境及客户付款周期影响,本期回款速度有所放缓,导致资金回笼效率下降
营业成本(元) 2.42亿 3.56亿 31.91% 本期收入规模同比减少,相应导致营业成本同比减少
固定资产合计(元) 2.38亿 5606.31万 324.80% 本期在建工程转固
筹资活动产生的现金流量净额(元) 2.00亿 2700.74万 641.11% 向社会公众发行人民币普通股,取得募集资金
股本(元) 1.40亿 1.05亿 33.33% 向社会公众发行人民币普通股
其他流动资产(元) 8821.36万 1.43亿 38.32% 上期购买的大额存单本期到期
管理费用(元) 5206.92万 3763.46万 38.35% 本期新办公大楼转固,导致折旧以及办公费、物业水电费增加,此外管理人员薪酬以及中介机构服务费较上期也有所增加
应付票据(元) 4849.78万 430.00万 1027.86% 本期开立应付票据增加
其他非流动资产(元) 2811.23万 5037.55万 44.19% 本报告期末大额存单转为一年内到期,由其他非流动资产重分类至其他流动资产
递延所得税资产(元) 2397.93万 1813.89万 32.20% 本期坏账准备增加导致可抵扣暂时性差异增加
应收票据(元) 1617.78万 3197.21万 49.40% 期末“非9+6”银行票据规模下降
应收款项融资(元) 1417.44万 262.69万 439.60% 期末“9+6”银行票据规模上升
长期待摊费用(元) 839.70万 233.41万 259.75% 本期发生新厂区绿化费用
应交税费(元) 630.77万 1329.35万 52.55% 本期应交增值税和应交所得税减少
投资收益(元) 562.62万 1759.23万 68.02% 一方面,因公司处置子公司惠通新材料部分股权,导致对其丧失控制权,形成投资损失;另一方面,公司参股公司欧瑞康巴马格惠通(扬州)工程有限公司本期实现的净利润按照持股比例计算的投资收益较上期减少
其他收益(元) 549.74万 74.98万 633.16% 本期政府补助较上期增加
其他应收款合计(元) 532.54万 401.29万 32.71% 本期员工备用金及投标保证金有所增加
专项储备(元) 407.12万 263.87万 54.29% 本期计提安全生产费
应付职工薪酬(元) 223.59万 2577.03万 91.32% 2024年末应付职工薪酬余额中包含年终奖,2025年9月末应付职工薪酬不含年终奖,从而导致2025年9月末应付职工薪酬余额下降幅度较大
递延所得税负债(元) 198.73万 137.07万 44.98% 本期应纳税暂时性差异增加
使用权资产(元) 95.82万 449.09万 78.66% 本期处置子公司惠通新材料部分股权,导致对其丧失控制权,于2025年3月末,不再合并惠通新材料相应的资产及负债,从而导致使用权资产账面价值减少
财务费用(元) 58.69万 -302.50万 119.40% 本期贷款利息支出较上期增加、利息收入较上期减少
一年内到期的非流动负债(元) 52.11万 3789.27万 98.62% 本报告期末无一年内到期的长期借款
租赁负债(元) 36.81万 386.75万 90.48% 本期处置子公司惠通新材料部分股权,导致对其丧失控制权,于2025年3月末,不再合并惠通新材料相应的资产及负债,从而导致租赁负债账面价值减少
少数股东损益(元) -27.10万 -97.32万 72.16% 本期处置子公司惠通新材料部分股权
所得税费用(元) -136.96万 1036.80万 113.21% 本期利润总额下降导致所得税费用下降
资产减值损失(元) -171.67万 -445.13万 61.44% 合同资产规模有所减少,导致计提的减值准备较上期有所减少
其他综合收益(元) -1739.27万 -1096.00万 58.69% 参股公司泰兴怡达本期亏损
信用减值损失(元) -2415.45万 -194.52万 1141.74% 应收账款规模增加,导致计提的减值准备较上期有所增加
经营活动产生的现金流量净额(元) -2968.58万 2.04亿 114.53% 本期销售商品、提供劳务收到的现金减少
投资活动产生的现金流量净额(元) -7530.24万 -5403.02万 39.37% 本期购买理财投资支付的现金大于收回理财投资收到的现金

资产负债构成

科目 金额
流动资产 11.74亿元
长期投资 6410.05万元
无形资产 5233.94万元
其它 8.06亿元
资产总计 20.97亿元
科目 金额
流动负债 5.43亿元
长期借款 2.30亿元
其它 5419.22万元
负债总计 8.27亿元

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