换肤

赛诺医疗

i问董秘
企业号

688108

财务诊断

报告期:四季报

财务状况保持稳定

相对同行业盈利性增强,但业绩成长需要其他因素支撑。[查看具体诊断]

  •  个股本期
  •  去年同期

据赛诺医疗四季报分析:

  盈利能力有所加强,经营扭亏为盈,经营效益改善

  成长能力维持稳定,营利增速加速上涨,盈利性增强

  偿债能力维持稳定,流动负债的及时偿还可以保证

  运营能力维持稳定,存货变现能力有所增强

  现金流能力有所削弱,公司现金回收质量略差

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财务指标

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  • 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
货币资金(元) 3.96亿 2.92亿 35.91% 股权激励对象缴纳货币资金、少数股东缴纳投资款以及销售收款增加等因素影响
营业成本(元) 1.77亿 1.75亿 1.37% 公司球囊和支架产品的销量持续增长,产品的规模效应进一步显现,从而带动单位产品成本同比大幅下降;然而单位成本下降对营业成本的节约效应略小于销量增长带来的成本增加影响,因此营业成本同比增长1.37%
经营活动产生的现金流量净额(元) 1.62亿 1.31亿 23.34% 销售收款增加、税收返还和财政补贴收款减少,同时购买商品、为职工支付现金、各项税费增加以及其他经营活动支出减少共同影响
一年内到期的非流动负债(元) 1.48亿 1607.22万 823.68% 一年内到期的长期借款、长期应付款增加影响
研发费用(元) 1.23亿 1.41亿 12.80% 固定资产折旧及长期资产摊销等固定费用减少,以及部分研发项目进入关键里程碑,其材料、动物实验费及检验检测费等均有所减少共同影响
管理费用(元) 9066.66万 8949.32万 1.31% 其中人工成本、咨询服务费、无形资产摊销、差旅费及财产保险费等均有所增加影响
递延所得税资产(元) 8558.87万 1.12亿 23.50% 本年盈利弥补以前年度亏损,导致相应的递延所得税资产转回
固定资产合计(元) 8370.91万 1.06亿 21.34% 资产折旧影响
销售费用(元) 7752.53万 7895.38万 1.81% 公司营业收入同比增长14.53%,但通过持续优化营销资源配置,在营销团队人工成本、市场推广费、差旅费及业务招待费等关键支出项上实现有效控制,相关费用同比均有所降低影响
递延所得税负债(元) 3555.72万 4088.91万 13.04% 享受加速折旧固定资产分期折旧影响
应付职工薪酬(元) 3396.81万 2932.03万 15.85% 应付奖金增加影响
应付账款(元) 3303.42万 2083.33万 58.56% 应付材料款增加影响
应收账款(元) 2514.49万 747.37万 236.44% 部分新品首年销售,给予客户一定账期影响
使用权资产(元) 2468.49万 2819.86万 12.46% 租入厂房减租、部分资产到期续租并摊销影响
租赁负债(元) 1483.29万 1898.84万 21.88% 租金支付及房东减租影响
其他应收款合计(元) 630.11万 1142.15万 44.83% 临床押金及房租押金减少影响
非流动负债递延收益(元) 570.21万 1332.00万 57.19% 递延收益分期确认,相应结转至其他收益影响
财务费用(元) 418.60万 360.13万 16.24% 汇兑损失增加
长期待摊费用(元) 336.39万 2080.54万 83.83% 资产摊销影响
合同负债(元) 159.50万 187.45万 14.91% 预收货款减少影响
预付款项(元) 56.16万 25.69万 118.61% 预付材料款增加影响
其他非流动资产(元) 47.89万 8.01万 497.91% 预付购买设备款增加影响
在建工程合计(元) 28.85万 117.37万 75.42% 软件实施工程完工,验收后转入无形资产影响
其他流动负债(元) 15.15万 21.74万 30.29% 预收货款减少,对应的增值税减少影响
筹资活动产生的现金流量净额(元) -974.20万 6146.78万 115.85% 受现金流入端(少数股东增资、股权激励出资、股东借款及银行借款均减少)减少,同时现金流出端(偿还银行和股东借款增加,及房租支出减少)增加等因素综合影响
投资活动产生的现金流量净额(元) -4576.57万 -8946.38万 48.84% 购建固定资产、无形资产和其他长期资产支付的现金及取得子公司及其他营业单位支付的现金净额减少共同影响

资产负债构成

科目 金额
流动资产 5.20亿元
无形资产 1.71亿元
固定资产 8370.91万元
其它 5.75亿元
资产总计 13.50亿元
科目 金额
流动负债 3.34亿元
其它 5609.21万元
负债总计 3.90亿元

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 标准无保留意见
2024 标准无保留意见
2023 标准无保留意见

杜邦分析结构图