换肤

珂玛科技

i问董秘
企业号

301611

财务诊断

报告期:三季报

财务状况有所下降

相对同行业主营业务利润贡献大幅下降,但应收账款周转速度需加快。[查看具体诊断]

  •  个股本期
  •  去年同期

据珂玛科技三季报分析:

  盈利能力维持稳定,主营获利能力有较大削弱

  成长能力有所削弱,营利增速明显收窄,营利性遭挤压

  偿债能力有所削弱,即时支付现金能力大幅下滑

  运营能力维持稳定,应收账款周转速度需加快

  现金流能力有所削弱,可持续经营能力显著削弱

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  • 净利润
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  • 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
应收账款(元) 4.70亿 3.54亿 32.79% 收入规模扩大
存货(元) 3.18亿 2.21亿 44.03% 公司规模扩大,在产品及产成品增加
应付账款(元) 1.18亿 6913.63万 70.21% 公司规模扩大,需要支付更多的供应商货款
商誉(元) 7350.88万 115.13万 6284.76% 本期收购苏州铠欣
使用权资产(元) 6853.61万 2018.45万 239.55% 本期收购苏州铠欣,其使用权资产纳入合并范围
租赁负债(元) 5747.06万 1624.56万 253.76% 本期收购苏州铠欣,其租赁负债纳入合并范围
应收票据(元) 4532.63万 1642.39万 175.98% 收入规模扩大
递延所得税资产(元) 3057.93万 790.14万 287.01% 本期收购苏州铠欣,将其可弥补亏损相关的递延所得税资产并入
非流动负债递延收益(元) 3001.10万 2254.70万 33.10% 本期收到的与资产相关的政府补助增加
一年内到期的非流动负债(元) 2777.44万 671.36万 313.70% 控股子公司苏州铠欣一年内到期的租赁负债增加
交易性金融资产(元) 2002.38万 1.10亿 81.85% 结构性存款及理财产品本期已到期
预付款项(元) 1501.71万 608.13万 146.94% 采购预付款增加
其他流动负债(元) 1091.89万 375.40万 190.86% 营业收入增长计提产品质量保证金增加
长期应收款(元) 278.54万 51.37万 442.20% 厂房租赁到期后重新签订租赁协议,原一年内到期的租赁押金按新租赁期重新分类为长期应收款
其他流动资产(元) 267.42万 116.69万 129.18% 控股子公司苏州铠欣增值税留抵税额
一年内到期的非流动资产(元) 20.56万 168.21万 87.78% 厂房租赁到期后重新签订租赁协议,原一年内到期的租赁押金按新租赁期重新分类为长期应收款

资产负债构成

科目 金额
流动资产 12.49亿元
无形资产 1704.62万元
其它 12.10亿元
资产总计 24.75亿元
科目 金额
流动负债 4.66亿元
长期借款 1.23亿元
其它 1.48亿元
负债总计 7.36亿元

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