换肤

赛分科技

i问董秘
企业号

688758

财务诊断

报告期:二季报

财务状况明显改善

相对同行业企业经营效益大幅提高,但存货的周转速度需要加快。[查看具体诊断]

  •  个股本期
  •  去年同期

据赛分科技二季报分析:

  盈利能力有所加强,主营获利能力有明显提升

  成长能力有所加强,营利增速加速上涨,盈利性增强

  偿债能力维持稳定,偿还流动负债能力很强

  运营能力有所加强,流动资产的周转速度需要加快

  现金流能力有所加强,公司资金利用效率获明显提升

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9%","28.10%","29.05%","27.66%","27.74%","27.63%","28.22%","27.02%","27.86%","28.77%","29.33%","30.31%","30.74%","30.29%","34.70%"]],"year":[[2025,2024,2023,2022,2021,2020,2019],["2.65\u4ebf","2.39\u4ebf","1.81\u4ebf","2.47\u4ebf","2.44\u4ebf","2.36\u4ebf","1.82\u4ebf"],["-6.18%","20.05%","1.46%","-5.82%","5.71%","30.72%","97.75%"],["2.50\u4ebf","2.25\u4ebf","1.63\u4ebf","2.23\u4ebf","2.11\u4ebf","2.09\u4ebf","1.56\u4ebf"],["-2.69%","-31.81%","-91.80%","-62.25%","-5.06%","32.37%","130.22%"],["22.08\u4ebf","21.70\u4ebf","19.79\u4ebf","20.52\u4ebf","19.27\u4ebf","16.69\u4ebf","16.27\u4ebf"],["3.74%","1.42%","-2.21%","11.75%","20.16%","11.18%","14.40%"],["0.3500","0.3400","0.4700","0.7000","0.7200","0.7000","0.6300"],["7.05","7.10","7.15","6.88","6.06","5.38","4.84"],["3.21","3.36","3.40","3.16","2.69","2.44","2.18"],["2.57","2.46","2.46","2.44","2.10","1.90","1.64"],["0.57","0.57","0.54","0.75","0.67","0.91","0.74"],["6.64%","8.10%","9.77%","13.77%","15.93%","16.50%","12.23%"],["34.76%","35.45%","36.58%","37.82%","39.55%","42.77%","41.60%"],["4.39%","5.85%","6.37%","10.75%","14.46%","16.57%","14.14%"],["3.75%","4.95%","5.31%","7.83%","12.86%","13.72%","4.97%"],["257.22","260.29","260.15","233.47","214.40","228.57","230.58"],["2.68","2.83","2.78","2.90","3.11","3.02","3.44"],["193.24","199.20","199.19","177.27","163.31","174.30","168.47"],["63.98","61.09","60.96","57.30","52.09","54.27","63.33"],["3.96","3.91","4.40","3.88","3.72","3.05","2.45"],["3.14","2.96","3.47","3.04","2.89","2.31","1.64"],["3.05","2.88","3.38","2.95","2.80","2.24","1.58"],["0.65","0.59","0.60","0.58","0.60","0.72","1.14"],["30.96%","29.71%","28.99%","29.65%","29.93%","31.58%","35.01%"]]}

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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) 2.80亿 1.83亿 53.17% 公司聚焦分析色谱和工业纯化两大核心领域,依托产品性能优势和自主研发能力,持续开拓新客户项目,同时在维护现有客户的基础上,积极推动已导入项目的复购,促进销售规模稳步增长
一年内到期的非流动资产(元) 2.23亿 7428.07万 200.82% 公司此前配置的长期大额存单随时间推移,部分存单剩余持有期限已不足一年,按照准则规定,由其他非流动资产重分类至本科目核算
其他非流动资产(元) 2.11亿 3.39亿 37.77% 公司此前配置的长期大额存单随时间推移,部分存单剩余持有期限已不足一年,按照准则规定,由本科目重分类至一年内到期非流动资产核算
应收账款(元) 1.38亿 1.06亿 30.30% 本期营业收入增长,业务规模扩大,导致应收账款相应增加
经营活动产生的现金流量净额(元) 8629.86万 3571.75万 141.61% 收入规模扩大带动销售回款增加,叠加应收账款管控加强与优化供应链管理,经营现金流状况持续改善
营业成本(元) 6904.11万 5370.10万 28.57% 与营业收入增长相对应的产品销售成本及服务成本的增长
短期借款(元) 6420.14万 1850.50万 246.94% 本期公司增加银行信贷融资以补充流动性,增加资金来源
研发费用(元) 3591.59万 2390.03万 50.27% 公司持续加大研发投入、充实研发力量、推进产品迭代升级,导致相应研发人员薪酬及研发物料投入显著增长
其他应付款合计(元) 3009.78万 104.93万 2768.33% 公司于本期经审议通过2025年度利润分配方案,派发现金红利。截至本期末,该股利尚未发放,故计提应付股利增加
在建工程合计(元) 2649.85万 1045.98万 153.34% 扬州二期建设工程项目投入增加
销售费用(元) 2502.19万 2157.27万 15.99% 公司持续推动业务发展、优化销售团队建设,销售部门职工薪酬、差旅及招待费均相应有所增加
管理费用(元) 2426.96万 3012.51万 19.44% 以下两方面因素影响:上年同期因筹办上市活动,发生较大金额的咨询服务费及业务招待费,本期无此类事项,导致相关费用相应减少;公司推进组织架构调整及人员结构优化,列支于管理费用的职工薪酬相应减少,公司管理体系运行平稳,运营效率有所提升
应付账款(元) 2040.44万 787.33万 159.16% 应付账款增加主要来自两方面:一是本期为扩产需要,新增设备及工程采购,导致应付设备、工程款增加;二是随业务规模扩大,应付原材料及商品采购货款同步增长
应交税费(元) 1288.59万 976.19万 32.00% 盈利增长,母公司应交企业所得税较上年期末增加
筹资活动产生的现金流量净额(元) 677.67万 1.56亿 95.66% 上年同期收到1.92亿元募集资金而本期无此类事项
应收款项融资(元) 604.11万 320.79万 88.32% 本期接收的部分银行承兑汇票按照准则规定应列报于应收款项融资的较上年期末增加
其他流动资产(元) 516.75万 218.15万 136.88% 子公司预缴企业所得税较上年期末增加
应收票据(元) 448.68万 1143.23万 60.75% 上年期末应收票据于本期陆续到期收款并终止确认
其他流动负债(元) 25.00万 19.09万 30.97% 预收款项增加导致相应待转销项税额同步增加
财务费用(元) -434.73万 -735.01万 40.85% 公司优化闲置资金配置,将部分原存放于银行存款的资金,投资于理财产品,由此产生的收益计入投资收益及公允价值变动损益,导致本期财务费用项下的利息收入相应减少
投资活动产生的现金流量净额(元) -7050.99万 -8001.09万 11.87% 公司本期滚动使用闲置资金进行短期理财,收回投资收到的现金高于投资支付的现金,较上年同期净增加3,657.84万元,同时公司加大产能、研发设施投入,购建固定资产、无形资产和其他长期资产支付的现金较上年同期增加2,691.15万元,对上述增加形成部分抵消

资产负债构成

科目 金额
流动资产 10.56亿元
固定资产 2.02亿元
无形资产 1061.23万元
其它 3.18亿元
资产总计 15.86亿元
科目 金额
流动负债 1.55亿元
其它 3234.47万元
负债总计 1.87亿元

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

财务费用