换肤

先锋精科

i问董秘
企业号

688605

财务诊断

报告期:二季报

财务状况有所下降

相对同行业公司易于获得稳定发展,但销售回款能力短期内恶化。[查看具体诊断]

  •  个股本期
  •  去年同期

据先锋精科二季报分析:

  盈利能力有所削弱,总资产收益能力大幅下降

  成长能力有所削弱,营业收入增速大幅减缓

  偿债能力维持稳定,偿还流动负债具有较好保障

  运营能力有所削弱,资产综合利用效率出现下降

  现金流能力明显恶化,可持续经营能力转向恶化

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,"0.66"],["34.85%","34.28%","34.83%","36.20%","36.56%","38.43%","36.22%","38.28%","36.08%","35.12%","32.95%","35.98%","35.63%","37.08%","37.27%","36.30%"]],"simple":[["2026-06-30","2026-03-31","2025-12-31","2025-09-30","2025-06-30","2025-03-31","2024-12-31","2024-09-30","2024-06-30","2024-03-31","2023-12-31","2023-09-30","2023-06-30","2022-12-31","2021-12-31","2020-12-31"],["3.39\u4ebf","1.76\u4ebf","1.17\u4ebf","2.22\u4ebf","1.64\u4ebf","1.12\u4ebf","1.45\u4ebf","1.74\u4ebf","1.60\u4ebf","9840.95\u4e07","1.43\u4ebf","1.18\u4ebf","1.69\u4ebf","1.20\u4ebf","9955.84\u4e07","8979.83\u4e07"],["-10.25%","85.53%","-160.91%","52.54%","103.84%","167.10%","9.84%","103.99%","-30.23%","26.42%","21.30%","-7.96%","39.16%","92.00%","86.26%","192.07%"],["1.75\u4ebf","1.26\u4ebf","7542.81\u4e07","1.84\u4ebf","1.45\u4ebf","9791.60\u4e07","1.46\u4ebf","1.28\u4ebf","1.44\u4ebf","8950.73\u4e07","9981.11\u4e07","1.07\u4ebf","1.22\u4ebf","1.04\u4ebf","7256.09\u4e07","4073.82\u4e07"],["-2.29%","114.27%","-71.56%","58.00%","3.37%","86.10%","78.81%","95.26%","-140.34%","76034.72%","-30.63%","4.51%","26.19%","31.81%","173.52%","453.52%"],["11.35\u4ebf","9.63\u4ebf","13.07\u4ebf","11.84\u4ebf","9.18\u4ebf","7.73\u4ebf","10.97\u4ebf","9.27\u4ebf","8.54\u4ebf","6.88\u4ebf","8.68\u4ebf","7.45\u4ebf","6.47\u4ebf","7.21\u4ebf","5.44\u4ebf","5.26\u4ebf"],["31.79%","25.33%","16.03%","28.95%","22.70%","41.44%","46.63%","49.47%","33.22%","32.07%","14.85%","23.45%","90.83%","43.97%","52.86%","50.28%"],["0.9700","0.4900","0.4400","0.6900","0.4400","0.2800","0.4300","0.4100","0.4300","0.2700","0.4000","0.3000","0.4700","0.4000","0.5200","0.3900"],["19.70","19.30","18.85","17.34","15.99","17.88","16.56","17.23","16.90","17.96","17.02","17.39","17.51","18.30","12.81","10.84"],["12.06","12.07","11.75","10.62","10.05","11.43","10.43","11.41","11.54","12.38","11.50","12.11","12.50","13.06","9.34","8.01"],["5.78","5.90","5.77","5.47","4.76","5.33","4.95","4.75","4.80","4.42","4.16","3.96","3.67","3.85","2.77","1.68"],["0.60","-0.07","1.12","0.44","0.18","-0.24","0.67","0.21","0.18","-0.38","0.20","-0.06","-0.36","0.56","0.59","0.56"],["33.70%","3.91%","-0.03%","19.78%","15.37%","11.26%","10.94%","17.75%","14.07%","9.76%","13.72%","11.19%","21.31%","16.76%","20.57%","21.09%"],["39.60%","41.94%","37.14%","40.20%","42.43%","40.08%","37.10%","43.17%","42.44%","43.69%","44.64%","44.68%","44.67%","45.91%","45.06%","45.29%"],["4.59%","2.33%","1.89%","3.74%","3.25%","1.65%","2.28%","2.61%","2.68%","1.39%","1.84%","1.97%","2.38%","1.74%","3.33%","4.91%"],["3.50%","2.24%","0.77%","2.98%","2.44%","1.42%","1.01%","2.34%","2.40%","1.31%","1.28%","1.68%","2.47%","2.43%","1.38%","3.91%"],["624.31","1160.35","548.33","596.19","597.06","719.27","531.65","676.14","712.34","919.10","613.18","671.50","695.73","534.54","459.89","434.31"],["0.35","0.30","0.35","0.30","0.25","0.24","0.35","0.18","0.25","0.23","0.23","0.25","0.27","0.40","0.40","0.38"],["487.09","944.09","423.20","466.48","462.99","568.42","417.41","543.71","585.46","766.14","496.45","546.86","572.28","434.72","373.79","322.16"],["137.23","216.26","125.12","129.71","134.07","150.85","114.24","132.43","126.88","152.95","116.73","124.64","123.45","99.82","86.10","112.14"],["4.30","4.41","3.94","3.97","3.74","3.93","3.83","3.79","4.16","5.02","4.66","5.04","5.24","4.08","3.30","4.03"],["3.04","3.13","2.71","2.57","2.44","2.59","2.63","2.40","2.92","3.74","3.45","3.78","4.01","3.06","2.27","3.12"],["2.99","3.05","2.67","2.51","2.37","2.54","2.58","2.37","2.88","3.71","3.41","3.75","3.97","3.02","2.23","3.10"],["0.73","0.72","0.77","0.79","0.77","0.83","0.77","0.81","0.75","0.70","0.68","0.74","0.71","0.75","0.78","0.68"],["34.85%","34.28%","35.16%","36.20%","36.56%","38.43%","37.07%","38.28%","37.15%","35.12%","35.09%","35.98%","35.43%","37.57%","37.16%","35.74%"]],"year":[[2025,2024,2023,2022,2021,2020],["5.94\u4ebf","5.10\u4ebf","4.18\u4ebf","3.28\u4ebf","2.10\u4ebf","1.07\u4ebf"],["35.49%","106.62%","57.68%","90.56%","183.83%","181.10%"],["4.88\u4ebf","4.51\u4ebf","3.09\u4ebf","2.64\u4ebf","1.35\u4ebf","4173.78\u4e07"],["0.59%","94.97%","33.26%","-14.74%","518.78%","138.04%"],["40.16\u4ebf","31.54\u4ebf","22.77\u4ebf","17.90\u4ebf","13.23\u4ebf","8.69\u4ebf"],["25.44%","42.19%","25.95%","47.30%","71.20%","89.84%"],["1.8300","1.4800","1.4400","1.6300","1.4100","0.9000"],["18.07","15.80","15.97","15.93","10.82","8.41"],["11.28","10.02","10.61","11.47","7.69","6.00"],["5.48","4.61","4.03","3.14","2.30","1.33"],["1.53","0.85","-0.24","0.98","0.56","0.64"],["14.83%","15.38%","18.27%","21.40%","18.11%","14.96%"],["40.07%","41.80%","43.26%","44.24%","43.07%","42.01%"],["11.05%","11.00%","11.18%","18.00%","16.08%","11.22%"],["8.92%","9.11%","9.14%","13.48%","12.26%","8.30%"],["522.30","508.04","546.29","471.45","431.14","434.17"],["1.42","1.44","1.29","1.40","1.47","1.43"],["397.37","392.13","430.66","375.80","344.85","338.03"],["124.93","115.91","115.63","95.65","86.30","96.14"],["3.88","3.76","4.79","4.03","3.23","3.47"],["2.68","2.63","3.64","3.01","2.18","2.53"],["2.62","2.56","3.59","2.97","2.13","2.48"],["0.75","0.74","0.62","0.79","0.76","0.66"],["34.83%","36.22%","32.95%","37.08%","37.27%","36.30%"]]}

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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
应收账款(元) 6.31亿 4.24亿 48.75% 货款等情况,导致应收账款总体增加
应付账款(元) 5.29亿 3.42亿 54.94% 了满足订单大增的生产需求,增加了对外采购金额
存货(元) 4.42亿 3.06亿 44.73% 客户订单大增,为了保证后期交付,适当增加了备库金额
货币资金(元) 3.41亿 6.62亿 48.50% 收到的客户回款金额减少及投资活动支付的金额增加,二者综合影响
在建工程合计(元) 2.53亿 1.45亿 74.01% 公司尚未完工的新建厂房
长期借款(元) 1.14亿 6775.21万 68.24% 新增项目贷款
其他非流动资产(元) 8578.59万 1641.98万 422.45% 预付的固定资产及在建工程款项增加
应收款项融资(元) 5922.25万 3155.15万 87.70% 货款等情况,导致应收账款总体增加
筹资活动产生的现金流量净额(元) 3354.83万 -59.46万 5742.06% 子公司靖江先捷新增项目贷款金额
应付职工薪酬(元) 3338.84万 1751.79万 90.60% 发薪资时间调整导致期末应付余额增加
其他流动资产(元) 3285.06万 2193.11万 49.79% 增值税留底金额增加
递延所得税资产(元) 2130.55万 1525.81万 39.63% 计提的跌价准备及坏账准备金额增加
一年内到期的非流动负债(元) 1368.46万 292.10万 368.50% 一年内需要归还的长期借款本金及利息增加
应收票据(元) 1188.13万 5407.01万 78.03% 结算的票据发生变更及部分客户延期支付
预付款项(元) 957.89万 523.94万 82.83% 采购规模扩大导致预付款增加
销售费用(元) 532.85万 292.70万 82.04% 新增了市场部人员导致销售费用中薪酬总额增加;客户新品需求增加,样品费用因客户新品需求增加而增加
财务费用(元) 407.62万 -98.20万 515.08% 公司用于外销结算的主要货币为美元,2025年人民币对美元汇率较为稳定,2026年,受宏观环境影响,美元对人民币持续贬值,带来大额汇兑损益
其他应收款合计(元) 278.55万 144.11万 93.29% 发薪时间调整,导致代扣代缴的费用余额增加
其他应付款合计(元) 211.90万 115.11万 84.08% 待支付的其他费用增加
合同负债(元) 196.18万 41.99万 367.25% 预收的客户款项金额增加
使用权资产(元) 174.65万 370.32万 52.84% 减少了厂房租赁
其他流动负债(元) 155.24万 2166.32万 92.83% 票据背书未终止确认的负债减少
租赁负债(元) 10.62万 67.77万 84.33% 一年以上的租房金额减少
经营活动产生的现金流量净额(元) -5359.39万 6420.18万 183.48% 客户结算的方式发生变化,导致本期收款减少;因订单需求增加,导致购买商品、接受劳务支付的款项金额增加
投资活动产生的现金流量净额(元) -2.98亿 -1.81亿 64.84% 公司及子公司无锡先研新建厂房及新增设备导致购建固定资产、无形资产和其他长期资产支付的现金增加;报告期客户订单大幅增长,增加了长期资产的采购

资产负债构成

科目 金额
流动资产 15.31亿元
固定资产 4.97亿元
无形资产 4694.63万元
其它 3.80亿元
资产总计 24.54亿元
科目 金额
流动负债 6.35亿元
长期借款 1.14亿元
其它 2350.32万元
负债总计 7.73亿元

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