换肤

西高院

i问董秘
企业号

688334

财务诊断

报告期:二季报

财务状况有所下降

相对同行业公司资金利用效率获小幅提升,但流动资产的周转速度需要加快。[查看具体诊断]

  •  个股本期
  •  去年同期

据西高院二季报分析:

  盈利能力维持稳定,主营获利能力保持稳定

  成长能力有所削弱,营利增速明显收窄,营利性遭挤压

  偿债能力维持稳定,短期偿债能力很强

  运营能力维持稳定,资金使用效率得到显著提高

  现金流能力维持稳定,公司资金利用效率获小幅提升

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财务指标

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  • 净利润
  • 基本每股收益
  • 每股净资产
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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
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  • 净资产收益率-摊薄
  • 营业周期
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  • 存货周转天数
  • 应收账款周转天数
  • 流动比率
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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) 4.41亿 4.20亿 5.07% 加大高压、超高压行业市场渗透,扩大中压、低压及新能源市场业务拓展,加强计量、技术、认证市场份额,加强行业标准信息业务开展
经营活动产生的现金流量净额(元) 3.08亿 2.90亿 6.30% 业务扩展及市场占有率增加,客户来款增加
营业成本(元) 2.00亿 1.85亿 8.03% 本期维修费用较往期上涨,因本期内开展关键动力设备深度维保、试验室硬件系统性升级改造的阶段性集中投入
管理费用(元) 4012.22万 4435.24万 9.54% 本年度成本管控成果显著
研发费用(元) 3898.00万 3614.50万 7.84% 强化技术壁垒和市场占有率,企业在重点领域提前布局,持续加大项目研发投入
应收票据(元) 3212.90万 7171.52万 55.20% 本期应收票据减少
应付职工薪酬(元) 3010.56万 933.98万 222.34% 本期存在计提的工资
债权投资(元) 2012.44万 2.03亿 90.08% 一年以上的定期存款,到期时间在一年以内,债券投资与一年内到期的非流动资产的重分类
在建工程合计(元) 1398.21万 863.79万 61.87% 西高院本部9#试品室建设项目增加在建工程
使用权资产(元) 1395.22万 509.84万 173.66% 租赁周期结束,按照新周期重新测算
其他应付款合计(元) 860.22万 485.82万 77.07% 年初以企业上年度工资总额作为计提基数计提形成的党组织工作经费
一年内到期的非流动负债(元) 824.44万 443.99万 85.69% 租赁周期结束,按照新周期重新测算。将测算的租赁负债重新重分类到一年到期的非流动负债
租赁负债(元) 798.71万 385.55万 107.16% 租赁周期结束,按照新周期重新测算
销售费用(元) 712.42万 781.72万 8.87% 本年度成本管控成果显著
其他应收款合计(元) 163.62万 86.19万 89.82% 市场业务的扩张,投标保证金数额增加
财务费用(元) -598.81万 -255.23万 134.61% 将存款存入流动性更高的一年定期存款产品,导致利息收入增加
筹资活动产生的现金流量净额(元) -1.09亿 -1207.46万 803.67% 同期收到委托贷款且新设投资厦门子企业,吸收少数股东投资资金
投资活动产生的现金流量净额(元) -2.66亿 -2.96亿 10.16% 本期到期收回定期存款、大额存单以及存款利息收入增加

资产负债构成

科目 金额
流动资产 26.90亿元
固定资产 9.46亿元
无形资产 1.18亿元
长期投资 3471.03万元
其它 1.03亿元
资产总计 38.92亿元
科目 金额
流动负债 5.74亿元
长期借款 3510.78万元
其它 1.11亿元
负债总计 7.20亿元

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