换肤

宏昌电子

i问董秘
企业号

603002

财务诊断

报告期:三季报

财务状况明显改善

相对同行业产品市场竞争力减弱,但主营获利能力有较大削弱。[查看具体诊断]

  •  个股本期
  •  去年同期

据宏昌电子三季报分析:

  盈利能力有所削弱,经营效益保持稳定,但需提高

  成长能力明显改善,营业收入由亏转盈

  偿债能力有所削弱,短期偿债能力具有一定的保障

  运营能力有所加强,流动资产合理利用率有所优化

  现金流能力维持稳定,公司现金回收质量略差

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财务指标

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  • 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
营业收入(元) 21.44亿 16.19亿 32.43% 本期珠海宏昌二期建成投产增加了营业收入
固定资产合计(元) 13.29亿 8.23亿 61.58% 本期珠海宏昌二期完工投产,在建工程结转固定资产
货币资金(元) 9.56亿 13.86亿 31.04% 本期主要增加了珠海宏昌二、三期项目及珠海宏仁的建厂支出致余额减少
应付票据(元) 9.06亿 5.12亿 77.03% 本期主要增加了支付原料款的银行承兑汇票
应收账款(元) 8.20亿 5.63亿 45.69% 本期主要是珠海宏昌二期投产增加了应收帐款
存货(元) 2.69亿 1.25亿 114.94% 本期主要是珠海宏昌二期投产增加了存货
应付账款(元) 2.41亿 1.38亿 74.87% 本期主要增加了原材料采购款
其他非流动资产(元) 1.56亿 2.70亿 42.35% 本期主要减少了购买一年期以上银行可交易大额存单产品和设备工程款的支出
其他流动负债(元) 1.15亿 5445.98万 110.63% 本期主要是增加了未终止确认的已背书未到期的应收票据金额
其他应付款合计(元) 1.02亿 1.70亿 40.05% 本期主要是减少了应付设备和工程款
经营活动产生的现金流量净额(元) 7211.70万 1.18亿 39.03% 本期珠海宏昌二期建成投产增加了原材料采购支出
预付款项(元) 6532.85万 1515.09万 331.19% 本期主要是增加了预付原材料采购款
一年内到期的非流动负债(元) 4241.95万 78.17万 5326.58% 本期主要是增加了一年内到期的长期借款
利润总额(元) 2991.42万 4359.02万 31.37% 本期增加了珠海宏仁管理费用的支出和财务费用收益的减少
短期借款(元) 1232.01万 709.98万 73.53% 本期增加了信用借款
应付职工薪酬(元) 1220.49万 2195.00万 44.40% 本期主要是支付了员工年终奖、红利致余额减少
合同负债(元) 272.13万 754.54万 63.93% 本期主要是减少了预收客户货款
其他应收款合计(元) 167.89万 345.93万 51.47% 本期主要是收回了前期的代垫款项

资产负债构成

科目 金额
流动资产 30.14亿元
无形资产 1.15亿元
其它 20.60亿元
资产总计 51.89亿元
科目 金额
流动负债 14.39亿元
长期借款 2.79亿元
其它 2620.75万元
负债总计 17.44亿元

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