换肤

赛伦生物

i问董秘
企业号

688163

财务诊断

报告期:三季报

财务状况有所下降

相对同行业偿还流动负债能力很强,但出现收益质量下降。[查看具体诊断]

  •  个股本期
  •  去年同期

据赛伦生物三季报分析:

  盈利能力维持稳定,主营获利能力保持稳定

  成长能力维持稳定,营业收入增速大幅减缓

  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,中长期融资能力得到较大提升

  现金流能力有所削弱,可持续经营能力转向恶化

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e07","1816.73\u4e07","588.33\u4e07"],["-29.52%","-45.96%","-16.55%","447.11%","-25.00%","146.61%","25.15%","-126.93%","46.12%","39.97%","27.06%","11522.38%","-20.64%","4.69%","14.37%","-7540.62%","26.70%","12.08%","21.97%","751.82%","84.63%","-26.89%","150.53%","-20.89%","-4085.86%","58.79%","346.92%","30.61%","305.58%","882.59%","-153.17%"],["7.79\u4ebf","7.70\u4ebf","6.69\u4ebf","7.07\u4ebf","6.22\u4ebf","7.94\u4ebf","6.68\u4ebf","7.40\u4ebf","7.59\u4ebf","7.16\u4ebf","7.01\u4ebf","7.19\u4ebf","6.19\u4ebf","6.26\u4ebf","5.55\u4ebf","6.17\u4ebf","5.86\u4ebf","5.00\u4ebf","4.19\u4ebf","4.49\u4ebf","4.56\u4ebf","4.25\u4ebf","4.88\u4ebf","4.40\u4ebf","4.07\u4ebf","3.58\u4ebf","2.88\u4ebf","2.66\u4ebf","2.46\u4ebf","2.29\u4ebf","1.44\u4ebf"],["-2.03%","-2.03%","-2.19%","4.94%","-8.44%","8.08%","5.54%","3.41%","23.91%","35.63%","24.67%","6.10%","-0.56%","5.57%","26.10%","31.35%","32.11%","42.50%","8.91%","14.67%","12.38%","-7.56%","17.07%","15.66%","27.63%","40.63%","77.17%","88.13%","38.18%","310.18%","-17.84%"],["0.1100","0.1600","0.1200","0.0900","0.1400","0.1900","0.1400","0.0300","0.1700","0.1600","0.1300","0.1000","0.1500","0.1600","0.0900","0.0300","0.2000","0.1600","0.1000","0.1200","0.1800","0.0900","0.1700","0.1700","0.1500","0.1600","0.1200","0.0400","0.1800","0.1600","0.1200"],["7.77","7.26","7.57","7.49","8.18","7.31","8.10","7.95","7.91","7.78","7.76","7.63","7.53","7.37","7.43","6.46","5.99","5.78","6.17","4.84","4.92","5.14","5.45","5.10","4.68","4.08","3.78","3.97","5.50","5.47","4.35"],["4.80","4.02","4.21","4.23","4.21","4.23","4.28","4.28","4.28","4.28","4.28","4.28","4.28","4.28","4.30","3.35","2.81","2.80","2.94","1.81","1.87","1.96","2.34","2.36","1.70","1.11","1.52","1.78","2.79","2.65","1.76"],["1.73","1.95","2.81","1.96","2.67","1.83","2.53","2.38","2.37","2.22","2.21","2.08","2.01","1.86","1.95","1.93","2.03","1.83","2.08","1.85","1.90","2.02","2.26","1.86","1.72","1.72","1.11","1.02","1.48","1.55","1.30"],["0.10","-0.0100","-0.05","0.02","0.10","0.16","0.05","0.27","0.20","0.24","0.17","0.19","0.11","0.17","0.03","0.16","0.27","0.40","0.13","0.25","0.24","0.14","0.18","0.14","0.08","0.27","0.20","0.14","0.21","0.17","0.21"],["-74.08%","-31.13%","-128.20%","-133.42%","-12.66%","-191.00%","-32.91%","-3.11%","23.41%","21.85%","20.58%","10.41%","21.36%","24.49%","16.25%","-24.29%","23.41%","24.95%","19.20%","13.25%","27.64%","23.22%","11.90%","5.62%","8.38%","22.02%","28.91%","14.85%","42.37%","9.24%","13.21%"],["48.61%","49.35%","48.69%","51.22%","56.77%","55.01%","54.17%","51.84%","52.31%","50.98%","47.41%","48.49%","50.84%","52.09%","50.18%","50.05%","48.22%","54.00%","52.98%","55.02%","51.49%","51.39%","53.02%","52.48%","54.38%","58.07%","57.47%","48.88%","61.57%","64.36%","67.36%"],["0.15%","1.73%","1.27%","0.26%","1.20%","2.43%","1.89%","0.42%","2.14%","1.92%","1.66%","1.09%","1.55%","1.82%","1.13%","-2.47%","3.17%","1.82%","1.63%","3.10%","2.94%","2.34%","2.46%","2.48%","1.24%","2.23%","3.70%","1.33%","4.00%","1.81%","1.42%"],["-0.05%","0.67%","0.02%","1.09%","2.03%","2.39%","1.87%","0.29%","2.09%","1.89%","1.65%","0.99%","1.53%","1.83%","1.02%","-3.62%","2.86%","1.56%","1.52%","2.69%","2.72%","2.38%","2.14%","2.10%","1.01%","2.01%","3.26%","-0.43%","3.67%","-0.66%","0.47%"],["745.66","754.31","608.93","623.45","453.46","599.83","500.50","371.61","372.79","393.87","455.98","437.67","465.39","514.28","554.32","430.30","455.73","503.61","523.03","518.81","534.81","566.54","524.17","538.82","524.50","418.56","428.20","397.21","721.92","369.91","405.37"],["0.22","0.23","0.18","0.19","0.25","0.27","0.21","0.28","0.32","0.32","0.29","0.34","0.26","0.26","0.24","0.33","0.31","0.28","0.22","0.31","0.24","0.22","0.27","0.27","0.24","0.28","0.25","0.32","0.15","0.27","0.20"],["677.20","684.01","530.45","584.70","412.69","562.83","453.22","333.84","329.35","342.67","396.09","392.82","416.48","461.32","498.48","388.67","409.30","452.11","464.08","468.37","474.13","505.58","465.39","475.42","474.41","391.86","397.08","366.06","676.99","326.39","353.93"],["68.46","70.30","78.48","38.75","40.77","37.01","47.27","37.77","43.44","51.21","59.89","44.85","48.91","52.95","55.83","41.63","46.43","51.50","58.96","50.44","60.68","60.96","58.78","63.41","50.08","26.71","31.12","31.16","44.93","43.52","51.44"],["7.87","7.71","14.79","9.41","10.76","10.78","12.18","10.11","11.19","11.15","12.73","9.48","9.54","9.22","16.35","6.83","5.51","6.29","7.17","6.22","6.07","5.35","6.05","5.02","5.65","2.69","3.76","5.27","6.03","5.08","5.55"],["6.32","6.02","12.34","7.53","8.93","9.06","10.38","8.42","9.37","9.12","10.88","7.86","7.84","7.57","14.11","4.91","3.67","4.04","4.00","3.70","3.48","3.09","3.23","2.65","3.74","1.72","2.81","4.16","4.60","4.01","4.15"],["6.25","5.98","12.29","7.48","8.90","9.03","10.35","8.38","9.34","9.08","10.83","7.80","7.79","7.53","14.06","4.85","3.63","3.98","3.81","3.60","3.32","2.97","3.10","2.63","3.68","1.72","2.80","4.16","4.59","3.92","4.15"],["0.44","0.51","0.45","0.38","0.32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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

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) 1.01亿 9805.83万 2.82% 本期抗蛇毒血清系列产品销量增长推动营业收入同比微增
应收账款(元) 9858.28万 3667.90万 168.77% (1)公司产品销售具有季节性,第二季度销量大;(2)部分客户回款放缓。截至2025年8月20日,本期期末应收账款的回款已过半
在建工程合计(元) 6365.35万 4184.05万 52.13% 报告期内募投项目厂房扩建项目持续推进
其他非流动资产(元) 2109.50万 1466.24万 43.87% 报告期内预付募投项目厂房扩建项目设备款
其他流动资产(元) 2059.79万 1181.11万 74.39% 报告期末定期存款余额增加
管理费用(元) 1112.75万 1049.47万 6.03% 本期职工薪酬和固定资产折旧摊销费用同比略有增加
研发费用(元) 847.64万 1239.82万 31.63% 上年同期抗蝰蛇毒血清临床研究、抗蜂毒血清临床前安全性评价研究等技术服务费投入较大,本期相关委外技术服务费同比减少
应交税费(元) 791.10万 111.41万 610.07% 报告期末企业所得税、增值税、个人所得税尚未缴纳
应付职工薪酬(元) 487.32万 813.83万 40.12% 上年期末计提年终奖金已于报告期内支付
合同负债(元) 372.94万 220.49万 69.15% 报告期末依据销售合同计提销售折让增加
应付账款(元) 188.85万 131.16万 43.98% 报告期末尚未支付的采购款增加
其他流动负债(元) 15.57万 6.61万 135.46% 合同负债对应的待转销项税增加
预付款项(元) 12.85万 48.81万 73.67% 报告期末日常经营所需的预付供应商款项减少
财务费用(元) -106.97万 -91.90万 16.39% 本期未确认融资费用的利息支出减少、银行协定存款利息收入减少
投资活动产生的现金流量净额(元) -601.51万 4608.25万 113.05% 本期购买理财产品的赎回金额净额减少
经营活动产生的现金流量净额(元) -2123.50万 -304.52万 597.33% 报告期内应收账款回款有所放缓

资产负债构成

科目 金额
流动资产 9.18亿元
无形资产 2266.74万元
其它 2.21亿元
资产总计 11.62亿元
科目 金额
流动负债 3195.10万元
其它 450.22万元
负债总计 3645.32万元

财务报告查看

年份 一季报 中报 三季报 年报 年报审计意见
2025 -- --
2024 标准无保留意见
2023 标准无保留意见

杜邦分析结构图