换肤

芯能科技

i问董秘
企业号

603105

财务诊断

报告期:三季报

财务状况明显改善

相对同行业主营获利能力保持稳定,但公司现金回收质量较差。[查看具体诊断]

  •  个股本期
  •  去年同期

据芯能科技三季报分析:

  盈利能力维持稳定,主营业务利润贡献略有提升

  成长能力有所加强,公司规模加速扩张

  偿债能力维持稳定,流动负债的及时偿还可以保证

  运营能力有所加强,存货变现能力极大提高

  现金流能力有所加强,现金满足投资的水平基本稳定

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  • 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
应收账款(元) 3.82亿 2.77亿 37.89% 本期应收与光伏发电相关的国补增加
营业收入(元) 3.63亿 3.39亿 7.21% 随着自持电站规模稳步扩大,光伏发电收入稳步增加,虽然光伏EPC业务收入较去年同期减少,但发电业务收入的增加额大于光伏EPC业务收入的减少额。故本期营业收入较上年同期小幅增加
短期借款(元) 2.70亿 1.90亿 42.22% 本期与生产经营支出相关的短期借款增加
营业成本(元) 1.57亿 1.41亿 11.16% 本期光伏发电业务收入增加,与业务相关的成本增加
经营活动产生的现金流量净额(元) 1.10亿 1.55亿 29.37% 本期收到的税费返还及政府补助减少,同时支付的各项税费和与光伏产品相关的原材料采购支出较上期增加
应付票据(元) 1.03亿 6078.33万 69.71% 本期以票据方式结算的货款增加
应付账款(元) 8843.60万 5213.14万 69.64% 本期应付的工程设备款增加
筹资活动产生的现金流量净额(元) 8031.57万 -1.06亿 175.95% 上年同期因使用可转债募集资金推进募投项目,包含偿还银行贷款、光伏电站建设,导致与筹资活动相关的现金流出多于本期;而本期为新建光伏电站项目新增项目贷款,使得与筹资活动相关的现金流入较上期有所增长,故本期整体筹资活动产生的现金流量净额较上年同期增加
财务费用(元) 4538.37万 4491.22万 1.05% 公司于2023年10月26日向不特定对象成功发行8.8亿元可转换公司债券,虽然可转债每年按照票面利率付息,但债券利息费用需按照实际利率6.62%计提,而同期增量电站项目的平均银行长期借款利率为3.00%,实际利率远高于长期借款利率,故财务费用较高
管理费用(元) 2209.08万 2307.49万 4.26% 上年年初公司组件生产线迁至新建产业园造成租赁厂房闲置,剩余租期的租金计入管理费用,原厂房于上年到期后不再续租,故本期管理费用有所降低
存货(元) 1480.26万 1121.95万 31.94% 本期采购的原材料增加
应收款项融资(元) 887.41万 281.86万 214.84% 本期应收票据增加
研发费用(元) 867.93万 1265.33万 31.41% 光伏产品试制品收入较去年同期增加,与试制品相关的研发支出结转为营业成本,故研发费用较上年同期明显减少
长期股权投资(元) 683.44万 433.57万 57.63% 公司对参股从事分布式光伏电站投资运营的企业(经开芯能)的资本金实缴到位
应付职工薪酬(元) 473.70万 2104.49万 77.49% 本期发放上年度奖金
其他非流动资产(元) 326.56万 151.52万 115.52% 新建产业园相关的预付设备购置款增加
预付款项(元) 283.06万 402.72万 29.71% 本期与材料采购预付款减少
其他应付款合计(元) 171.36万 539.43万 68.23% 本期归还部分与产业园建设工程相关的履约保证金
销售费用(元) 142.98万 123.09万 16.16% 本期公司销售人员薪酬支出及差旅费增加
长期应付款合计(元) 62.81万 216.73万 71.02% 上期收到与工商业智能光储电站相关的专项研发经费后本期使用减少
长期待摊费用(元) 37.31万 62.90万 40.69% 经营租入的固定资产装修费用摊销
投资活动产生的现金流量净额(元) -1.47亿 -2.08亿 29.12% 公司基于资金统筹规划,本期根据电站建设工程进度安排支付的购置固定资产金额减少

资产负债构成

科目 金额
流动资产 9.05亿元
无形资产 4063.73万元
长期投资 855.91万元
其它 36.89亿元
资产总计 46.43亿元
科目 金额
流动负债 7.57亿元
长期借款 6.80亿元
其它 9.30亿元
负债总计 23.67亿元

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