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财务诊断

报告期:一季报

财务状况保持稳定

相对同行业盈利增速明显低于债务增速,但营业收入由增长转为下降。[查看具体诊断]

  •  个股本期
  •  去年同期

据凯立新材一季报分析:

  盈利能力有所削弱,企业经营效益大幅下降

  成长能力有所削弱,营业收入由增长转为下降

  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

  现金流能力明显改善,公司现金回收质量较高

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财务指标

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07","5134.06\u4e07","3157.07\u4e07","4176.56\u4e07","1994.49\u4e07","159.69\u4e07","-131.69\u4e07","1790.75\u4e07"],["67.49%","-193.90%","26.16%","-53.97%","-16.64%","-111.90%","-111.19%","47.15%","7.30%","306.54%","86.47%","146.91%","321.53%","-7650.29%","173.97%","392.04%","-13693.35%","-450.95%","3.59%","2.80%","-159.74%","194.28%","-16.83%","144.74%","43.85%","49.34%","41.70%","335.65%","-1106.94%","2.39%"],["8.40\u4ebf","9.29\u4ebf","9.63\u4ebf","9.41\u4ebf","9.05\u4ebf","10.24\u4ebf","11.07\u4ebf","12.19\u4ebf","9.95\u4ebf","11.51\u4ebf","10.70\u4ebf","10.60\u4ebf","8.30\u4ebf","8.73\u4ebf","7.27\u4ebf","7.23\u4ebf","5.45\u4ebf","7.78\u4ebf","7.83\u4ebf","8.06\u4ebf","9.57\u4ebf","11.20\u4ebf","10.46\u4ebf","10.81\u4ebf","13.94\u4ebf","8.68\u4ebf","8.22\u4ebf","9.88\u4ebf","12.77\u4ebf","10.83\u4ebf"],["2.46%","8.18%","-4.13%","-8.59%","-5.81%","-1.26%","12.98%","26.00%","30.43%","34.60%","44.81%","43.29%","64.68%","22.98%","11.42%","9.65%","-15.11%","14.32%","19.85%","1.00%","11.91%","26.76%","23.23%","39.33%","50.68%","23.17%","3.26%","5.08%","28.57%","25.91%"],["0.1200","0.0400","0.1500","0.1700","0.1600","0.0600","0.2100","0.2500","0.2400","0.2400","0.2500","0.2400","0.2400","0.1200","0.2200","0.2200","0.1200","0.1200","0.1800","0.2100","0.1100","0.1700","0.1300","0.1300","0.0900","0.1000","0.2000","-0.0400","0.0100","0.0800"],["8.70","8.64","8.47","8.47","8.76","8.72","8.89","8.45","9.14","8.61","8.51","7.73","8.24","7.49","7.41","6.70","7.44","6.93","6.37","5.97","5.73","5.45","5.42","4.94","5.02","4.44","4.76","4.20","4.20","4.28"],["4.34","4.34","4.17","4.22","4.38","4.37","4.57","4.28","4.62","4.38","4.65","3.91","4.31","3.85","3.85","3.29","3.80","3.46","2.81","2.56","2.32","2.42","2.58","2.23","2.25","1.67","1.88","1.88","1.81","1.88"],["3.12","3.00","3.04","2.96","3.14","3.06","3.09","2.93","3.26","2.95","2.89","2.62","2.59","2.43","2.43","2.23","2.41","2.28","2.35","2.18","2.19","1.89","1.66","1.49","1.53","1.54","1.62","1.13","1.20","1.20"],["0.04","0.22","0.16","0.29","0.02","0.31","0.24","0.27","0.0000","0.44","0.18","0.26","-0.08","0.29","0.19","0.29","-0.08","0.32","0.22","0.17","0.32","0.15","0.16","0.12","0.17","0.22","0.44","0.26","0.12","0.0100"],["4.76%","3.18%","6.60%","7.16%","5.48%","8.20%","10.77%","11.56%","10.90%","11.19%","11.76%","12.16%","12.56%","7.88%","12.03%","11.52%","9.09%","9.94%","11.22%","10.95%","9.64%","10.37%","8.86%","8.27%","7.66%","7.91%","3.49%","-0.72%","4.63%","4.85%"],["19.89%","18.00%","20.24%","20.83%","20.78%","19.72%","21.37%","23.01%","23.99%","22.93%","23.04%","25.63%","26.27%","22.25%","26.91%","28.10%","25.69%","26.15%","27.37%","28.37%","26.84%","26.08%","23.29%","25.32%","23.84%","24.94%","24.82%","22.25%","19.06%","23.97%"],["0.59%","-2.31%","1.29%","1.67%","1.42%","-1.12%","1.85%","3.11%","2.73%","2.05%","3.08%","3.91%","3.33%","0.00%","2.82%","2.97%","1.31%","0.21%","2.95%","3.53%","1.85%","3.13%","2.58%","2.51%","1.50%","2.33%","1.23%","-3.95%","0.82%","1.48%"],["0.46%","-6.07%","0.95%","1.63%","1.43%","-1.80%","1.55%","2.90%","2.62%","1.54%","2.51%","3.04%","2.91%","-1.39%","2.68%","2.74%","1.22%","-1.55%","2.52%","3.11%","1.12%","3.08%","2.02%","2.35%","0.15%","1.68%","0.52%","-3.32%","0.04%","0.74%"],["189.51","167.41","176.91","178.72","193.27","148.50","153.90","158.69","164.48","135.99","141.46","143.19","163.26","156.64","179.35","183.20","237.21","159.62","171.95","177.32","150.93","158.15","157.00","172.47","162.47","194.40","182.96","205.18","174.65","166.96"],["1.38","1.66","1.47","1.59","1.42","1.55","1.80","1.64","1.52","2.12","1.80","1.75","1.56","1.75","1.61","1.68","1.12","1.62","1.60","1.40","1.67","1.77","1.75","1.80","2.03","1.47","1.41","1.26","1.47","1.47"],["109.41","96.75","101.04","102.72","108.91","82.59","83.46","87.05","88.30","73.45","74.84","75.83","85.80","84.73","98.68","100.99","125.02","87.56","92.51","93.34","80.81","85.61","81.45","90.87","77.46","98.05","94.89","106.14","96.77","98.79"],["80.10","70.66","75.88","75.99","84.36","65.92","70.44","71.64","76.19","62.54","66.62","67.36","77.45","71.92","80.67","82.22","112.19","72.06","79.44","83.98","70.12","81.33","75.55","81.60","85.00","96.35","88.07","99.04","77.88","68.17"],["3.71","3.32","3.33","3.28","3.35","2.97","3.06","2.87","3.27","3.14","3.63","3.19","3.78","3.41","3.88","3.12","3.14","3.32","2.49","2.23","2.28","2.28","2.73","2.64","2.94","2.52","2.44","2.16","1.80","1.86"],["2.81","2.49","2.45","2.44","2.47","2.22","2.35","2.17","2.49","2.40","2.70","2.41","2.88","2.64","2.85","2.20","2.12","2.53","1.64","1.46","1.38","1.40","1.68","1.59","1.69","1.86","1.73","1.36","1.15","1.10"],["2.67","2.37","2.32","2.32","2.36","2.10","2.23","2.06","2.38","2.29","2.57","2.26","2.71","2.46","2.54","2.01","1.98","2.36","1.62","1.46","1.36","1.37","1.64","1.56","1.69","1.85","1.73","1.35","1.15","1.10"],["1.18","1.07","0.83","0.81","0.80","0.79","0.77","0.78","0.78","0.74","0.70","0.69","0.71","0.66","0.67","0.65","0.69","0.64","0.67","0.69","0.77","0.77","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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) 3.05亿 4.95亿 38.35% 原材料价格下降及业务结构变化所致,(1)主要原材料贵金属市场售价较上年同期降低22.60%—32.28%,导致公司催化剂销售产品单价同比降低29.83%;(2)催化剂销售产品的收入占比较上年同期减少4.49%,导致整体收入下降
归属于母公司股东的净利润(元) 1149.69万 4125.99万 72.14% 收入下降和成本上升所致:(1)均相贵金属催化剂销量较上年同期减少15.92%,且由于下游用户需求变化,导致毛利高的均相催化剂销售量减少,均相产品毛利率较上年同期下降11.74%,导致整体利润同比下降较大;(2)基础化工领域随着新产品推向市场,收入占比提升至19.02%,对收入和利润的拉动作用仍在逐步释放;(3)技术服务收入同比减少571.31万元,导致净利润同比下降11.23%;(4)募投项目转固及人员增加导致成本较上年同期上升,导致净利润同比下降17.49%
基本每股收益(元) 0.09 0.32 71.88% 本期净利润减少
稀释每股收益(元) 0.09 0.32 71.88% 本期净利润减少
经营活动产生的现金流量净额(元) -4475.64万 -1.13亿 60.39% 报告期内贵金属单价较上年同期下降,购买商品、接受劳务支付的现金减少

资产负债构成

科目 金额
流动资产 7.74亿元
无形资产 3749.68万元
其它 7.71亿元
资产总计 15.82亿元
科目 金额
流动负债 4.22亿元
长期借款 6700.00万元
其它 7934.43万元
负债总计 5.68亿元

财务报告查看

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

杜邦分析结构图