换肤

敏芯股份

i问董秘
企业号

688286

财务诊断

报告期:二季报

财务状况有所下降

相对同行业中长期融资能力得到很大提升,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

据敏芯股份二季报分析:

  盈利能力明显恶化,总资产收益能力大幅下降

  成长能力明显恶化,经营业绩承受明显压力

  偿债能力维持稳定,即时支付现金能力下滑

  运营能力有所削弱,流动资产的周转速度需要加快

  现金流能力有所削弱,现金满足投资能力被严重削弱

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0.17%","4.95%","1.21%","5.33%","5.64%","3.88%","7.19%","6.59%","6.56%","3.88%","6.53%","3.59%","1.78%","-8.89%","-8.89%"],["0.62%","-0.39%","-0.42%","0.24%","0.31%","-0.05%","-0.62%","-0.17%","-0.00%","-0.25%","0.57%","0.05%","-0.23%","-0.35%","-0.80%","-0.50%","1.34%","3.79%","1.94%","3.16%","6.45%","3.12%","1.80%","1.19%","4.88%","3.64%","4.80%","3.87%","4.15%","3.78%","3.19%","2.70%","-1.11%","-0.56%","-20.56%"],["374.87","437.87","314.35","331.83","332.60","389.20","329.54","373.23","380.09","463.65","328.93","383.53","401.54","515.94","311.86","308.94","307.46","282.06","213.36","206.16","171.53","214.20","197.65","241.04","266.22","325.08","191.33","271.05","265.24","280.88","214.55","165.40","174.64","168.90","153.33"],["0.55","0.47","0.57","0.53","0.56","0.46","0.61","0.45","0.50","0.43","0.56","0.45","0.46","0.34","0.46","0.40","0.46","0.56","0.50","0.62","1.04","0.83","1.05","0.99","0.62","0.58","1.16","0.84","0.56","0.67","1.19","1.10","1.29","1.07","1.16"],["257.77","307.38","216.90","228.21","228.69","269.31","225.31","260.01","264.01","321.53","243.21","291.26","308.54","395.03","243.27","246.73","240.91","213.37","161.25","149.10","119.35","150.04","133.95","158.92","183.34","212.57","125.03","176.74","179.62","185.27","140.45","97.02","104.64","95.47","94.64"],["117.10","130.49","97.45","103.62","103.91","119.89","104.24","113.22","116.09","142.11","85.73","92.27","93.00","120.91","68.60","62.21","66.55","68.69","52.12","57.07","52.18","64.16","63.70","82.12","82.88","112.51","66.30","94.31","85.62","106.24","74.11","68.38","70.00","73.43","58.69"],["8.06","7.79","7.75","8.04","8.70","8.38","8.60","11.89","12.40","13.53","11.67","15.27","13.57","18.44","11.57","13.66","10.07","9.25","6.88","7.47","6.98","8.39","7.39","8.31","5.65","6.25","5.67","6.33","5.46","5.54","4.38","4.11","3.97","2.61","3.13"],["6.26","5.93","6.05","6.24","6.81","6.54","6.74","9.31","9.99","10.87","9.61","12.43","11.20","14.87","9.53","11.47","7.78","7.35","5.19","5.93","5.53","6.82","6.07","6.88","3.99","4.34","4.33","3.65","3.67","3.64","2.74","2.84","3.19","1.57","1.68"],["6.19","5.86","5.99","6.16","6.73","6.45","6.66","9.25","9.92","10.81","9.55","12.37","11.13","14.79","9.49","11.41","7.72","7.27","5.13","5.81","5.43","6.62","5.95","6.73","3.86","4.23","4.21","3.65","3.67","3.64","2.74","2.84","3.19","1.57","1.68"],["0.39","0.36","0.31","0.29","0.28","0.23","0.25","0.21","0.20","0.20","0.22","0.23","0.23","0.19","0.27","0.25","0.25","0.26","0.32","0.34","0.43","0.39","0.40","0.32","0.45","0.34","0.36","0.43","0.43","0.39","0.38","21.47","0.46","4.02","3.78"],["21.17%","20.65%","19.86%","19.16%","18.41%","16.25%","17.42%","15.15%","14.80%","14.52%","15.80%","15.52%","15.67%","13.14%","17.66%","16.75%","17.45%","18.32%","20.98%","20.33%","23.70%","21.16%","22.60%","22.61%","23.62%","21.18%","22.77%","25.76%","26.00%","33.09%","33.20%","33.03%","42.48%","47.83%","45.36%"]],"year":[[2025,2024,2023,2022,2021,2020,2019,2018,2017,2016,2015,2014,2013],["6651.90\u4e07","1917.55\u4e07","1882.52\u4e07","1.14\u4ebf","2.86\u4ebf","7516.87\u4e07","9653.10\u4e07","4394.17\u4e07","7137.43\u4e07","7308.38\u4e07","4541.00\u4e07","5390.89\u4e07","2324.98\u4e07"],["25.56%","-15.84%","-1036.15%","-42.08%","288.75%","162.21%","107.91%","4.12%","120.20%","95.65%","404.84%","62.66%","-165.63%"],["2071.90\u4e07","-1163.89\u4e07","-726.71\u4e07","6663.79\u4e07","2.43\u4ebf","9901.57\u4e07","8469.22\u4e07","2548.14\u4e07","2704.27\u4e07","6495.10\u4e07","3432.98\u4e07","3338.60\u4e07","1140.18\u4e07"],["117.03%","-146.70%","-119.88%","-137.50%","346.87%","320.12%","142.09%","17.59%","126.20%","113.53%","460.66%","280.48%","-39.27%"],["19.79\u4ebf","16.84\u4ebf","14.92\u4ebf","13.48\u4ebf","14.12\u4ebf","9.04\u4ebf","6.26\u4ebf","4.86\u4ebf","6.89\u4ebf","6.32\u4ebf","4.80\u4ebf","4.00\u4ebf","4.46\u4ebf"],["21.72%","14.01%","9.50%","7.14%","142.87%","99.91%","166.78%","24.19%","32.71%","49.90%","43.79%","33.92%","6.51%"],["0.1200","-0.1300","-0.1800","0.3300","1.6200","0.7500","1.0200","0.6000","0.8400","0.7600","0.7300","0.9300","0.3400"],["13.88","13.28","14.21","14.25","9.57","8.90","8.68","4.84","3.96","3.96","4.55","3.70","2.37"],["11.78","11.21","11.59","10.96","5.59","7.91","7.55","2.78","1.64","1.66","1.57","1.24","0.82"],["1.15","1.10","1.48","2.09","2.77","0.06","0.08","0.94","1.24","1.14","1.81","1.44","0.50"],["0.26","0.06","0.31","-0.13","1.22","0.26","0.10","0.41","0.64","1.00","0.71","0.47","0.42"],["1.65%","-3.88%","-1.99%","7.32%","20.27%","-4.49%","-60.65%","-50.88%","-47.78%","11.61%","12.31%","8.83%","-7.13%"],["36.49%","36.72%","38.00%","42.86%","47.50%","40.69%","39.68%","39.13%","37.15%","36.58%","34.98%","36.44%","36.52%"],["0.12%","-0.77%","0.19%","6.86%","21.03%","7.75%","7.66%","9.00%","33.60%","26.93%","22.22%","22.87%","14.37%"],["-0.04%","-1.19%","-0.31%","4.58%","16.47%","1.08%","-5.07%","5.22%","174.71%","23.49%","-105.65%","17.14%","3.94%"],["314.35","329.54","324.13","309.86","215.71","215.16","262.06","289.55","208.65","225.48","151.51","163.63","229.35"],["2.12","2.00","1.83","1.92","3.02","3.21","2.95","2.91","3.58","4.03","4.80","3.94","4.00"],["216.90","225.31","240.26","242.55","162.94","152.69","190.41","223.60","154.41","170.49","102.59","117.16","168.46"],["97.45","104.24","83.88","67.31","52.77","62.46","71.65","65.95","54.24","55.00","48.92","46.47","60.89"],["7.75","8.60","11.43","11.41","7.00","7.00","5.06","3.78","3.59","3.84","4.21","3.57","5.31"],["6.05","6.74","9.39","9.37","5.24","5.70","3.88","2.14","2.39","2.45","2.70","2.00","2.98"],["5.99","6.66","9.33","9.33","5.18","5.59","3.80","2.14","2.39","2.45","2.70","2.00","2.98"],["0.31","0.25","0.23","0.27","0.31","0.44","0.74","0.44","9.81","0.62","16.42","3.42","2.05"],["19.86%","17.42%","16.42%","17.66%","20.76%","24.78%","29.86%","34.01%","31.79%","37.15%","35.33%","37.24%","37.37%"]]}

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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
货币资金(元) 2.77亿 1.75亿 58.38% 购买理财减少
营业收入(元) 2.47亿 3.04亿 18.72% 国内传统消费类电子因成本上涨和市场饱和而持续承压,以及国际形势变化,导致公司营业收入不及预期,出现下滑
营业成本(元) 1.88亿 2.08亿 9.41% 产品结构变化及部分材料成本上涨
投资活动产生的现金流量净额(元) 1.67亿 3447.22万 385.75% 理财投资减少
交易性金融资产(元) 6011.67万 2.19亿 72.57% 结构性存款减少
研发费用(元) 3863.73万 3863.03万 0.02% 研发用材料增加及服务费减少
预付款项(元) 3769.50万 2622.03万 43.76% 采购量增加,预付货款增加
管理费用(元) 2257.29万 2271.18万 0.61% 股份支付金额减少
其他应付款合计(元) 2152.16万 1331.73万 61.61% 收购子公司的应付股权款增加
一年内到期的非流动资产(元) 2150.01万 5406.02万 60.23% 一年内到期的大额存单减少
商誉(元) 2066.99万 1162.37万 77.83% 增加非同一控制下企业合并
其他非流动资产(元) 1356.90万 13.76万 9763.25% 预付设备工程款和大额存单增加
销售费用(元) 1140.09万 1036.51万 9.99% 为扩大销售,增加销售人员及市场推广支出
合同负债(元) 814.06万 549.42万 48.17% 预收货款和计提返利增加
在建工程合计(元) 789.10万 406.35万 94.19% 设备安装工程增加
其他流动资产(元) 604.67万 190.35万 217.66% 待摊费用和待抵扣进项增值税增加
应收款项融资(元) 408.40万 898.62万 54.55% 期末到期应收票据减少
其他应收款合计(元) 128.98万 14.06万 817.34% 押金保证金增加
预计负债(元) 90.00万 4748.40 18853.75% 计提产品质量赔款增加
财务费用(元) 45.99万 -102.35万 144.94% 汇兑损失增加
筹资活动产生的现金流量净额(元) -2896.32万 284.04万 1119.69% 支付内部银行承兑汇票到期及支付分红款
经营活动产生的现金流量净额(元) -3520.82万 394.13万 993.32% 销售回款减少及增加库存导致的采购付款增加

资产负债构成

科目 金额
流动资产 7.18亿元
固定资产 3.40亿元
无形资产 494.56万元
其它 1.45亿元
资产总计 12.09亿元
科目 金额
流动负债 1.53亿元
其它 1414.84万元
负债总计 1.67亿元

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

非流动负债