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财务诊断

报告期:二季报

财务状况有所下降

相对同行业资金占用情况严重恶化,但可持续经营能力转向恶化。[查看具体诊断]

  •  个股本期
  •  去年同期

据天臣医疗二季报分析:

  盈利能力有所加强,企业经营效益提高

  成长能力维持稳定,固定资产扩张将支撑企业经营成长

  偿债能力维持稳定,偿还流动负债能力很强

  运营能力维持稳定,资金占用情况严重恶化

  现金流能力明显恶化,销售回款能力有较大削弱

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财务指标

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  • 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

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
交易性金融资产(元) 3.41亿 2.19亿 56.04% 交易性金融资产增加报告期末理财产品未到期
营业收入(元) 1.33亿 1.27亿 4.11% 营业收入同比增长4.11%,报告期内随着公司在国内和海外的销售区域新增及客户采购规模增加,腔镜吻合器类产品销售收入持续稳定增长
货币资金(元) 7589.39万 2.12亿 64.12% 货币资金减少报告期末理财产品未到期
营业成本(元) 5570.36万 5399.67万 3.16% 报告期内营业成本随营业收入同步增长
存货(元) 3803.50万 2920.37万 30.24% 存货增加报告期末安全库存增加
在建工程合计(元) 3283.42万 1393.93万 135.55% 在建工程增加“研发及生产基地建设”投入增加
应收账款(元) 2186.09万 1369.31万 59.65% 应收账款增加尚报告期末尚在信用期的销售应收款项增加
经营活动产生的现金流量净额(元) 1990.71万 3923.25万 49.26% 经营活动产生的现金流量净额减少报告期内尚在信用期的销售应收款项及安全库存增加
应付账款(元) 1831.90万 1288.42万 42.18% 应付账款增加报告期末未达账期的采购付款增加
销售费用(元) 1786.21万 1835.32万 2.68% 销售费用减少报告期内市场拓展费用等减少及本期股份支付费用增加
其他应付款合计(元) 1656.93万 740.53万 123.75% 其他应付款增加工程保证金增加
管理费用(元) 1570.77万 1601.28万 1.91% 管理费用减少报告期内中介机构费用、本期股份支付费用减少及职工薪酬等增加
研发费用(元) 1557.24万 1670.48万 6.78% 研发费用减少报告期内股份支付费用减少
应付职工薪酬(元) 557.47万 893.78万 37.63% 应付职工薪酬减少报告期末尚未支付的奖金减少
合同负债(元) 431.25万 1661.54万 74.05% 合同负债减少本报告期末收到订单合同货款减少
其他流动资产(元) 192.50万 132.60万 45.17% 其他流动资产增加待抵扣进项税及一年内待摊费用增加
应交税费(元) 96.48万 379.71万 74.59% 应交税费减少本期进项税额增加
预付款项(元) 45.09万 29.86万 51.01% 预付款项增加报告期末预先支付的货物及服务采购款增加
其他流动负债(元) 32.87万 54.70万 39.91% 其他流动负债减少待转销项税额减少
长期待摊费用(元) 24.37万 13.11万 85.89% 长期待摊费用增加超过一年的服务费增加
其他综合收益1(元) 7.49万 3.89万 92.77% 其他综合收益增加外币财务报表折算差额
预收款项(元) 2.67万 9.71万 72.53% 预收款项减少系报告期末收到预付款减少
财务费用(元) -107.29万 -207.29万 48.24% 财务费用变化报告期内汇兑收益减少
筹资活动产生的现金流量净额(元) -931.09万 -339.42万 174.32% 报告期内发生库存股回购及股权激励归属向公司员工转让库存股收到的现金
投资活动产生的现金流量净额(元) -1.46亿 1.06亿 237.55% 投资活动产生的现金流量净额减少报告期内购买银行理财产品未到期赎回和在建工程投入增加

资产负债构成

科目 金额
流动资产 4.79亿元
固定资产 7196.26万元
无形资产 4051.32万元
其它 5880.24万元
资产总计 6.51亿元
科目 金额
流动负债 4690.90万元
其它 386.07万元
负债总计 5076.97万元

财务报告查看

年份 一季报 中报 三季报 年报 年报审计意见
2024 -- -- --
2023 标准无保留意见
2022 标准无保留意见

杜邦分析结构图