换肤

山东出版

i问董秘
企业号

601019

财务诊断

报告期:三季报

财务状况明显改善

相对同行业公司规模加速扩张,但中长期融资能力得到很大提升。[查看具体诊断]

  •  个股本期
  •  去年同期

据山东出版三季报分析:

  盈利能力维持稳定,回报股东能力增强

  成长能力有所加强,公司规模加速扩张

  偿债能力有所加强,短期偿债能力具有一定的保障

  运营能力维持稳定,存货变现能力有所增强

  现金流能力有所削弱,可持续经营能力转向好转

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财务指标

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76%","31.33%","31.97%","33.76%","33.08%","31.20%","32.38%","34.72%","34.58%","32.20%","36.09%","34.81%","34.61%","32.79%","34.35%","27.40%","26.06%","48.94%"]],"year":[[2024,2023,2022,2021,2020,2019,2018,2017,2016,2015,2014,2013,2012],["8.45\u4ebf","12.23\u4ebf","9.26\u4ebf","9.05\u4ebf","7.26\u4ebf","7.59\u4ebf","6.28\u4ebf","7.05\u4ebf","7.07\u4ebf","6.39\u4ebf","5.88\u4ebf","4.95\u4ebf","4.88\u4ebf"],["-9.71%","31.25%","5.67%","28.11%","-268.58%","8.54%","-67.22%","3.85%","16.04%","22.56%","58.63%","12.73%","8.87%"],["9.37\u4ebf","9.38\u4ebf","8.30\u4ebf","6.78\u4ebf","6.03\u4ebf","6.43\u4ebf","4.80\u4ebf","5.54\u4ebf","6.17\u4ebf","5.63\u4ebf","5.26\u4ebf","4.28\u4ebf","3.80\u4ebf"],["9.17%","20.62%","25.85%","18.55%","-281.93%","29.69%","-95.54%","-7.61%","19.65%","24.60%","93.54%","27.39%","-3.58%"],["81.30\u4ebf","82.34\u4ebf","78.05\u4ebf","74.29\u4ebf","67.22\u4ebf","68.61\u4ebf","67.34\u4ebf","66.18\u4ebf","69.70\u4ebf","63.40\u4ebf","52.08\u4ebf","45.91\u4ebf","42.51\u4ebf"],["-1.09%","3.86%","5.77%","6.29%","-4.42%","3.61%","4.10%","3.37%","11.87%","24.13%","17.85%","20.62%","14.96%"],["0.6000","0.8400","0.6700","0.6400","0.4800","0.5400","0.4200","0.5300","0.5800","0.5500","0.4900","0.4400","0.4100"],["7.17","7.23","6.88","6.42","6.03","5.46","5.17","10.13","5.61","4.79","4.31","3.78","3.64"],["1.79","1.84","1.96","1.98","1.90","1.71","1.72","5.71","1.89","1.53","1.62","1.46","1.47"],["3.77","3.83","3.38","2.98","2.70","2.39","2.09","3.04","2.07","1.77","1.41","1.09","0.97"],["0.68","0.93","1.07","0.78","0.78","0.79","0.49","0.56","0.70","0.68","0.68","0.43","0.43"],["10.17%","12.20%","7.24%","-0.39%","0.68%","9.97%","1.40%","10.73%","12.59%","12.56%","11.40%","9.96%","10.46%"],["33.87%","33.70%","33.64%","33.80%","33.11%","33.03%","31.49%","32.72%","32.96%","32.74%","33.00%","31.41%","32.64%"],["7.84%","10.65%","7.38%","7.29%","6.91%","9.67%","7.47%","11.24%","12.34%","13.40%","13.47%","13.80%","14.58%"],["7.69%","10.22%","6.63%","5.83%","5.59%","9.30%","6.61%","9.85%","11.24%","12.61%","12.34%","12.77%","13.05%"],["130.59","131.16","138.05","140.46","154.07","148.95","145.00","142.88","134.01","136.29","150.58","154.30","148.31"],["5.88","6.86","7.72","5.93","5.05","5.11","5.41","5.30","5.98","5.00","4.00","3.77","3.50"],["80.36","81.81","86.45","85.68","92.89","92.46","88.34","86.33","79.33","86.62","97.21","99.93","107.94"],["50.23","49.36","51.61","54.79","61.18","56.49","56.66","56.55","54.68","49.68","53.38","54.36","40.37"],["2.45","2.27","2.38","2.32","2.27","2.12","2.19","2.18","2.12","2.10","2.00","2.31","2.73"],["1.96","1.71","1.78","1.75","1.70","1.55","1.45","1.47","1.48","1.50","1.32","1.63","2.09"],["1.96","1.71","1.78","1.75","1.69","1.55","1.45","1.47","1.48","1.50","1.27","1.63","2.09"],["0.55","0.57","0.57","0.58","0.58","0.60","0.57","0.61","0.65","0.77","0.82","0.87","0.94"],["34.00%","34.94%","34.84%","35.76%","35.19%","36.03%","34.98%","35.85%","36.09%","38.59%","39.36%","39.25%","38.10%"]]}

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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
  • 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
应付账款(元) 37.39亿 28.18亿 32.64% 年初至报告期末正常备货
应收账款(元) 31.00亿 15.46亿 100.52% 年初至报告期末子公司应收秋季教材教辅款项增加
应付职工薪酬(元) 4.64亿 6.70亿 30.83% 年初至报告期发放上年末计提工资、奖金等
经营活动产生的现金流量净额(元) 2.93亿 5.48亿 46.51% 年初至报告期销售商品、提供劳务收到的现金以及购买商品、接受劳务支付的现金较上年同期均有所减少
在建工程合计(元) 1.84亿 2.65亿 30.55% 本报告期新华智能低碳印刷基地项目已完工结转至固定资产
其他流动资产(元) 1.22亿 7710.39万 58.69% 年初至报告期子公司增值税留抵税额增加
其他应收款合计(元) 9853.93万 7478.95万 31.76% 本报告期预付中登公司中期现金红利款
应交税费(元) 4314.28万 6655.31万 35.18% 年初至报告期缴纳增值税、个税等
应收票据(元) 3930.60万 6432.18万 38.89% 年初至报告期末部分未终止确认的银行承兑汇票已到期
其他流动负债(元) 3807.62万 6252.08万 39.10% 年初至报告期末部分未终止确认的银行承兑汇票已到期
投资收益(元) 2194.89万 3469.32万 36.73% 年初至报告期理财到期金额较上年同期减少以及收益率下降
营业外收入(元) 1743.04万 760.93万 129.07% 年初至报告期核销无法支付的应付款项
营业外支出(元) 810.16万 394.10万 105.57% 年初至报告期捐赠支出增加
所得税费用(元) 520.60万 3.54亿 98.53% 根据财税2024年第20号,企业所得税减免政策继续延续,上年同期免税政策尚未颁布,按规定确认应缴所得税及递延所得税费用
短期借款(元) 215.40万 1696.19万 87.30% 年初至报告期末外贸押汇借款到期偿还
资产处置收益(元) 173.14万 1177.06万 85.29% 年初至报告期收到政府拆迁补偿款较上年同期减少
基本每股收益(元) 0.60 0.46 30.43% 本期净利润较上年同期增加
稀释每股收益(元) 0.60 0.46 30.43% 本期净利润较上年同期增加
资产减值损失(元) -1737.39万 -3019.54万 42.46% 存货库龄结构影响,年初至报告期计提资产减值损失减少
投资活动产生的现金流量净额(元) -4.70亿 -1.68亿 179.22% 年初至报告期购买理财产品及定期存款、支付投资款较上年同期增加
筹资活动产生的现金流量净额(元) -7.17亿 -11.75亿 39.00% 年初至报告期公司向股东分配股利较上年同期减少

资产负债构成

科目 金额
流动资产 150.45亿元
无形资产 7.64亿元
长期投资 4845.46万元
其它 74.88亿元
资产总计 233.45亿元
科目 金额
流动负债 65.05亿元
其它 12.94亿元
负债总计 78.00亿元

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