换肤

博众精工

i问董秘
企业号

688097

财务诊断

报告期:二季报

财务状况有所下降

相对同行业公司规模加速扩张,但即时支付现金能力明显下滑。[查看具体诊断]

  •  个股本期
  •  去年同期

据博众精工二季报分析:

  盈利能力有所削弱,总资产收益能力略有提升

  成长能力维持稳定,营业收入增速大幅提升

  偿债能力维持稳定,短期债务风险存在但可以控制

  运营能力维持稳定,应收账款周转速度需加快

  现金流能力明显恶化,现金运营指数低,出现收益质量下降

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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
存货(元) 73.56亿 46.55亿 58.03% 报告期内公司订单增加,备货随之增加
营业收入(元) 32.36亿 18.76亿 72.44% 得益于公司持续深化与新能源、3C领域优质客户的业务合作,订单规模快速增长,带动整体销售规模稳步提升
应收账款(元) 29.80亿 33.27亿 10.42% 报告期内销售回款增加
营业成本(元) 22.92亿 12.64亿 81.36% 报告期内随着销售规模扩大,直接材料、人工及制造费用相应增加,叠加产品销售结构变化,使得营业成本增幅较大
长期借款(元) 19.47亿 10.87亿 78.99% 报告期内新增银行借款
合同负债(元) 13.61亿 6.84亿 98.97% 报告期内预收的销售商品款增加
货币资金(元) 11.79亿 16.15亿 26.98% 报告期内公司支付购买材料款、厂房建设等资金增加
固定资产合计(元) 10.44亿 10.27亿 1.74% 报告期内购置设备增加
筹资活动产生的现金流量净额(元) 7.90亿 3.19亿 147.29% 报告期内公司为满足业务发展及投资需求,新增借款
合同资产(元) 5.81亿 3.77亿 54.26% 报告期内公司质保金增加
短期借款(元) 5.38亿 7.45亿 27.70% 报告期内偿还了部分借款以及优化借款结构
研发费用(元) 3.22亿 2.36亿 36.78% 报告期内公司为匹配业务发展需求、提升产品竞争力,持续加大研发投入
销售费用(元) 2.48亿 1.72亿 44.85% 报告期内公司销售规模扩大,相关销售投入及运营费用相应增长
长期股权投资(元) 2.37亿 2.86亿 17.05% 报告期内公司处置部分联营企业股权,以及失去对部分联营企业重大影响将长期股权投资划分为其他权益工具投资
在建工程合计(元) 1.79亿 1109.39万 1515.25% 报告期内公司厂房建设项目持续推进,工程投入增加
管理费用(元) 1.57亿 1.11亿 41.81% 报告期内公司销售规模扩大,日常运营及管理相关支出相应增长
财务费用(元) 9631.27万 2970.81万 224.20% 报告期内受汇率波动影响,汇兑损失相应增加
使用权资产(元) 7727.22万 9477.28万 18.47% 报告期内按期计提使用权资产折旧
租赁负债(元) 3612.86万 5171.17万 30.13% 报告期内按期支付租赁款项
投资活动产生的现金流量净额(元) -5.49亿 -4.50亿 22.12% 报告期内公司为扩充产能,购置土地、建设厂房及采购生产设备,资本性支出增加
经营活动产生的现金流量净额(元) -5.90亿 2.98亿 297.78% 报告期内公司订单规模持续扩大,业务扩张带来采购付款、各项运营费用前期投入增加

资产负债构成

科目 金额
流动资产 129.32亿元
固定资产 10.44亿元
无形资产 2.46亿元
长期投资 2.37亿元
其它 15.14亿元
资产总计 159.75亿元
科目 金额
流动负债 82.38亿元
长期借款 19.47亿元
其它 5.11亿元
负债总计 106.96亿元

财务报告查看

年份 一季报 中报 三季报 年报 年报审计意见
2026 -- -- --
2025 标准无保留意见
2024 标准无保留意见

杜邦分析结构图