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财务诊断

报告期:四季报

财务状况明显改善

相对同行业可持续经营能力加倍增强,但公司规模由扩张变为收缩。[查看具体诊断]

  •  个股本期
  •  去年同期

据科汇股份四季报分析:

  盈利能力有所加强,经营扭亏为盈,经营效益改善

  成长能力明显改善,营利增速步入上升通道

  偿债能力有所加强,偿还流动负债能力很强

  运营能力有所加强,应收账款周转速度需加快

  现金流能力明显改善,销售回款能力开始增强

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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) 3.44亿 3.10亿 10.95% 本期智能电网故障监测与自动化业务收入增长
营业成本(元) 1.79亿 1.84亿 2.53% 毛利率较低的电机产品销量下降导致的营业成本下降
销售费用(元) 8303.33万 6977.10万 19.01% 本期加强业务拓展、业务量增长致使差旅费、业务费及销售人员薪酬增加
经营活动产生的现金流量净额(元) 4384.17万 359.97万 1117.91% 本期销售回款及承兑到期
研发费用(元) 4166.03万 3734.12万 11.57% 研发人员薪酬和材料费增加
管理费用(元) 4015.95万 3193.62万 25.75% 公司职工薪酬增加
应收票据(元) 3673.47万 9497.72万 61.32% 本期应收票据到期较多
应收款项融资(元) 1990.61万 763.28万 160.80% 本报告期末持有的大型银行票据增加
应付票据(元) 1459.44万 3274.10万 55.42% 用新版票据支付供应商货款减少
其他流动负债(元) 1334.56万 2868.36万 53.47% 已背书未终止确认的商业票据减少
在建工程合计(元) 987.48万 234.31万 321.45% PACK生产线尚处于安装阶段
其他流动资产(元) 653.15万 430.70万 51.65% 子公司留抵增值税增加
非流动负债递延收益(元) 610.00万 924.88万 34.05% 前期收到政府补助,本报告期已完成结项、验收
使用权资产(元) 485.77万 352.73万 37.72% 本期新增租赁房屋
其他应收款合计(元) 327.84万 552.96万 40.71% 本期投标保证金收回较多
应交税费(元) 225.01万 765.41万 70.60% 2022年度有税费缓交政策
租赁负债(元) 221.71万 149.26万 48.54% 本期新增租赁房屋
其他非流动资产(元) 190.89万 417.09万 54.23% 预付设备款减少
长期应收款(元) 90.62万 134.79万 32.77% 融资租赁业务回款
预收款项(元) 43.01万 158.36万 72.84% 预收出租设备租赁款减少
财务费用(元) 29.00万 -71.17万 140.75% 本期贷款利息支出增加
筹资活动产生的现金流量净额(元) -1357.01万 -167.36万 710.81% 本期偿还贷款
投资活动产生的现金流量净额(元) -1520.50万 329.23万 561.84% 本期收回投资收到的现金与投资支付的现金差额减少

资产负债构成

科目 金额
流动资产 5.03亿元
长期投资 5225.97万元
无形资产 2629.60万元
其它 1.45亿元
资产总计 7.27亿元
科目 金额
流动负债 1.54亿元
其它 762.52万元
负债总计 1.61亿元

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