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财务诊断

报告期:三季报

财务状况明显改善

相对同行业总资产收益能力略有提升,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

据中国汽研三季报分析:

  盈利能力维持稳定,主营获利能力保持稳定

  成长能力维持稳定,营业收入由亏转盈

  偿债能力维持稳定,偿还流动负债能力很强

  运营能力有所加强,应收账款周转速度需加快

  现金流能力维持稳定,公司资金利用效率不易提升

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财务指标

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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
  • 每股经营现金流
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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

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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
营业收入(元) 16.51亿 13.40亿 23.15% 紧跟行业未来发展趋势,深入调研市场需求,持续加大市场开拓;增强技术服务核心竞争力,业务结构优化升级,传统检测业务稳步提升,新能源及智能网联创新业务保持较快增长;宏观经济稳中有升,市场整体逐渐回暖;坚持市场导向,加强新客户开拓和新产品投放,新签订单不断增加,收入同比增长
应收账款(元) 12.28亿 8.54亿 43.84% 本期确认收入而未到回款期
营业成本(元) 9.72亿 7.55亿 28.83% 1.营业成本随收入的增长而增长;2.装备制造业务市场整体逐渐回暖,毛利水平低于汽车技术服务业务,导致营业成本增幅高于收入增幅
其他应付款合计(元) 5.79亿 3.13亿 85.02% 本期计提2022年应付股利
应收票据(元) 2.23亿 4.63亿 51.71% 票据到期承兑
合同负债(元) 1.95亿 3.41亿 42.84% 项目陆续验收结算,预收客户款项减少
应付票据(元) 1.71亿 1.13亿 50.97% 采用票据支付的款项增加
管理费用(元) 1.34亿 1.10亿 21.32% 1.召开行业峰会论坛,会议费同比增加;2.本期股权激励成本增加
研发费用(元) 9361.74万 7501.47万 24.80% 公司坚持创新发展,围绕智能驾驶、新能源等领域,提升科技创新能力,打造核心技术产品,研发投入同比增加
预付款项(元) 6517.81万 3814.57万 70.87% 采购备货预付款增加
销售费用(元) 5351.55万 3970.76万 34.77% 公司加强业务拓展,营销投入增加
经营活动产生的现金流量净额(元) 5030.58万 777.53万 546.99% 本期汽车技术服务业务和专用汽车改装与销售业务经营活动现金流量净额同比增长
应付职工薪酬(元) 4729.42万 1.36亿 65.34% 支付上年计提的薪酬
使用权资产(元) 4255.68万 3033.29万 40.30% 本期新增厂房租赁
应收款项融资(元) 4054.60万 9277.79万 56.30% 票据到期承兑
租赁负债(元) 3287.02万 2257.62万 45.60% 租赁资产增加同时确认租赁负债
应交税费(元) 2274.12万 5946.77万 61.76% 支付2022年4季度税费
开发支出(元) 1725.62万 1119.68万 54.12% 基于V2X关键技术、工业互联网平台等项目开发支出增加
其他流动资产(元) 1326.27万 2095.78万 36.72% 预缴企业所得税减少
短期借款(元) 402.30万 1053.63万 61.82% 本期归还对外金融机构借款
筹资活动产生的现金流量净额(元) -1016.94万 736.97万 237.99% 1.本期偿还金融借款1,053万元;2.向少数股东分配现金股利同比增加现金流出150万元;3.对外金融借款同比减少481万元
财务费用(元) -1343.88万 -897.46万 49.74% 银行存款利息收入同比增加
投资活动产生的现金流量净额(元) -6143.05万 -2.43亿 74.70% 1.本期收到棚改资金回款11,558万元;2.上期对外股权投资4,640万元

资产负债构成

科目 金额
流动资产 38.86亿元
无形资产 4.39亿元
长期投资 9822.87万元
其它 37.86亿元
资产总计 82.09亿元
科目 金额
流动负债 13.89亿元
其它 2.88亿元
负债总计 16.77亿元

财务报告查看

年份 一季报 中报 三季报 年报 年报审计意见
2023 -- --
2022 标准无保留意见
2021 标准无保留意见

杜邦分析结构图