换肤

普冉股份

i问董秘
企业号

688766

财务诊断

报告期:二季报

财务状况明显改善

相对同行业可持续经营能力加倍增强,但财务杠杆风险加大。[查看具体诊断]

  •  个股本期
  •  去年同期

据普冉股份二季报分析:

  盈利能力明显改善,主营获利能力大幅增强

  成长能力明显改善,营利增速步入上升通道

  偿债能力有所削弱,短期偿债能力具有一定的保障

  运营能力维持稳定,资金使用效率得到显著提高

  现金流能力明显改善,销售回款能力开始增强

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财务指标

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47.67\u4e07","2911.37\u4e07","-1.08\u4ebf","-1.96\u4ebf"],["1079.34%","279.17%","202.46%","21.94%","-2.43%","56.47%","152.50%","12.18%","212.49%","1624.58%","-728.45%","-471.89%","-114.91%","-425.57%","-372.01%","-62.12%","46.83%","-32.87%","378.31%","790.29%","253.07%","5728.81%","98.82%","94.23%","35.29%","107.91%","11.91%","81.89%","-269.90%","-118.49%"],["33.93\u4ebf","21.16\u4ebf","10.68\u4ebf","9.85\u4ebf","10.67\u4ebf","7.97\u4ebf","7.84\u4ebf","7.80\u4ebf","7.67\u4ebf","6.31\u4ebf","7.08\u4ebf","6.32\u4ebf","5.76\u4ebf","4.88\u4ebf","5.95\u4ebf","5.88\u4ebf","6.81\u4ebf","5.99\u4ebf","6.70\u4ebf","7.16\u4ebf","6.67\u4ebf","5.49\u4ebf","6.43\u4ebf","5.90\u4ebf","4.59\u4ebf","3.57\u4ebf","5.45\u4ebf","4.63\u4ebf","4.92\u4ebf","3.45\u4ebf"],["96.69%","105.38%","49.71%","48.23%","101.72%","96.55%","21.55%","28.72%","32.20%","36.21%","16.67%","9.39%","-11.15%","-3.87%","-6.08%","-2.80%","22.20%","60.10%","52.33%","106.31%","86.13%","160.96%","57.17%","89.00%","23.32%","15.73%","27.73%","25.29%","33.83%","7.65%"],["1.3500","0.7900","0.3600","0.2600","0.1500","0.0800","0.0800","0.1300","0.1900","0.1500","0.0600","0.0500","0.0700","0.0300","-0.0100","0.1300","0.2900","0.2300","0.3300","0.4000","0.3700","0.2200","0.2400","0.1900","0.1700","0.0900","0.1000","0.1400","-0.0200","-0.1100"],["14.55","13.73","12.67","11.99","11.35","11.79","13.21","11.04","10.97","11.66","11.27","11.58","11.33","11.75","11.24","11.88","10.50","10.97","9.55","9.79","8.07","9.15","8.23","8.48","7.02","7.41","7.40","7.40","5.49","6.07"],["9.33","9.67","9.33","9.17","8.03","8.57","11.96","7.97","8.03","8.64","8.29","8.73","8.35","8.98","8.15","8.95","7.43","8.09","6.55","7.35","5.56","7.26","6.05","6.36","5.07","5.26","5.10","4.81","3.32","3.86"],["3.92","2.97","2.22","1.94","1.99","2.20","0.23","2.10","1.96","2.04","1.89","1.82","1.84","2.03","1.95","2.19","2.15","2.48","2.05","1.71","1.52","1.32","1.09","1.06","0.83","1.02","0.99","1.45","1.22","1.27"],["-0.32","-0.13","-0.02","0.10","0.25","-0.10","0.42","0.08","0.08","-0.11","0.30","0.07","0.03","-0.11","0.17","-0.23","0.0100","-0.44","0.21","0.26","0.22","-0.04","0.54","0.22","0.14","-0.21","0.45","0.06","0.49","0.35"],["23.75%","5.88%","-4.10%","-6.87%","-2.29%","-35.33%","-63.02%","-13.05%","-11.97%","-17.12%","-28.73%","-19.26%","-11.34%","-8.88%","-7.96%","-3.67%","11.81%","4.11%","19.58%","12.03%","15.43%","-7.79%","4.13%","5.30%","7.14%","-38.42%","-2.46%","-175.57%","-94.29%","-51.42%"],["43.34%","39.97%","35.37%","35.54%","35.65%","34.74%","25.88%","34.53%","35.13%","34.47%","32.06%","31.80%","31.85%","33.25%","33.77%","36.35%","39.53%","40.60%","41.29%","41.45%","40.90%","35.24%","39.16%","36.15%","40.98%","40.55%","37.23%","40.41%","37.00%","36.08%"],["6.75%","5.42%","0.24%","2.27%","0.36%","-0.51%","0.28%","1.12%","1.50%","0.53%","0.29%","-0.37%","0.18%","-0.40%","0.04%","0.76%","3.18%","2.24%","3.24%","4.77%","4.57%","2.90%","3.48%","2.39%","2.81%","3.36%","1.51%","0.46%","-3.63%","0.50%"],["4.85%","3.70%","0.30%","0.44%","1.17%","-0.25%","0.23%","0.41%","1.19%","0.25%","-0.01%","-0.85%","0.14%","-0.39%","0.03%","0.10%","2.98%","2.32%","2.08%","3.85%","3.67%","2.23%","2.27%","2.50%","2.23%","1.35%","0.16%","1.07%","-10.96%","0.12%"],["325.63","344.85","338.92","381.34","367.53","423.29","368.29","415.57","419.12","471.73","351.09","437.16","427.14","498.38","298.63","329.78","304.26","351.54","197.87","215.73","212.64","256.92","215.20","261.49","342.00","433.27","223.95","282.45","238.85","268.88"],["0.54","0.49","0.50","0.51","0.64","0.54","0.13","0.60","0.53","0.49","0.59","0.49","0.42","0.36","0.53","0.40","0.61","0.55","0.81","0.88","0.94","0.91","1.23","1.03","0.75","0.62","0.88","0.76","0.90","0.92"],["243.32","253.68","249.57","277.24","263.66","295.58","267.47","283.95","274.32","306.52","251.78","314.39","310.32","367.31","218.60","238.21","216.19","243.31","140.65","139.27","138.18","155.17","138.63","156.76","223.14","276.76","129.85","157.88","143.08","157.33"],["83.75","92.76","90.92","105.99","105.76","130.17","102.62","134.20","147.65","171.34","101.25","129.32","123.03","139.06","84.41","96.99","92.66","114.32","61.34","80.56","77.83","111.26","82.38","110.75","127.13","167.59","94.09","124.57","95.77","111.54"],["6.66","8.03","6.93","7.10","6.70","7.33","6.38","7.42","7.52","8.96","7.93","9.11","9.02","9.68","7.48","8.11","6.89","8.12","6.42","6.60","6.05","7.62","6.74","8.85","7.63","8.57","6.87","9.97","6.05","7.27"],["4.19","5.27","4.55","4.62","4.54","5.01","4.39","5.13","5.41","6.69","6.06","6.96","6.76","7.36","5.52","6.19","4.92","5.86","4.89","5.13","4.43","6.09","5.58","6.69","5.17","6.22","5.27","8.29","3.14","2.86"],["4.15","5.22","4.52","4.58","4.49","4.97","4.35","5.09","5.37","6.65","6.03","6.92","6.71","7.32","5.48","6.00","4.88","5.81","4.85","5.08","4.37","5.77","5.51","6.63","5.12","6.16","5.24","8.29","3.14","2.86"],["0.81","0.83","0.82","0.76","0.74","0.68","0.72","0.66","0.64","0.66","0.60","0.54","0.53","0.51","0.50","0.49","0.48","0.58","0.59","0.50","0.53","0.40","0.38","0.41","0.42","0.43","5.72","0.40","2.39","0.37"],["29.12%","28.21%","27.78%","27.26%","27.19%","25.75%","27.92%","25.73%","25.76%","25.02%","25.11%","24.13%","23.91%","23.08%","24.29%","23.03%","24.51%","25.42%","25.66%","28.32%","29.40%","25.81%","25.59%","25.70%","26.62%","26.96%","28.42%","27.45%","30.72%","28.82%"]],"year":[[2025,2024,2023,2022,2021,2020,2019,2018,2017],["3.71\u4ebf","3636.68\u4e07","-2.80\u4ebf","1735.72\u4e07","4.24\u4ebf","1.64\u4ebf","3841.91\u4e07","5122.17\u4e07","-4268.61\u4e07"],["20.77%","145.25%","-231.87%","-54.18%","265.46%","83.29%","562.57%","260.70%","280.43%"],["3.51\u4ebf","-2952.64\u4e07","-3.43\u4ebf","-4741.39\u4e07","3.57\u4ebf","1.12\u4ebf","1814.65\u4e07","-2598.92\u4e07","-4595.52\u4e07"],["0.05%","1318.55%","-368.78%","-142.42%","445.27%","118.04%","645.63%","-10.30%","604.24%"],["46.73\u4ebf","31.56\u4ebf","23.40\u4ebf","23.20\u4ebf","23.93\u4ebf","16.36\u4ebf","11.94\u4ebf","10.41\u4ebf","8.80\u4ebf"],["37.39%","55.32%","220.84%","6.57%","71.58%","49.18%","69.72%","79.18%","27.29%"],["0.8100","0.2500","-0.0900","0.4100","1.2100","0.6200","1.4200","0.2600","0.1000"],["12.67","13.17","14.36","18.33","9.32","7.46","6.64","14.25","5.12"],["9.33","12.06","21.67","39.78","6.46","5.64","4.69","21.99","16.21"],["2.22","0.08","-7.83","-20.54","1.90","0.72","0.69","-8.25","-11.74"],["0.14","-4.07","-2.90","-6.97","0.58","0.67","1.01","-1.43","-0.42"],["-1.72%","-14.94%","-71.19%","-3232.08%","15.78%","6.82%","1.60%","-8.83%","-145.79%"],["35.40%","34.31%","31.54%","35.05%","40.69%","36.89%","36.11%","37.90%","39.23%"],["1.27%","-11.74%","-9.89%","-2.48%","20.50%","16.16%","16.02%","9.51%","11.99%"],["-0.24%","-1.69%","-9.66%","-2.40%","15.47%","10.75%","-40.84%","11.86%","-40.67%"],["338.92","370.54","395.07","733.98","195.38","200.18","222.44","518.64","425.93"],["2.11","2.37","3.66","2.02","3.38","3.69","3.45","3.14","3.60"],["249.57","268.43","293.67","663.27","138.66","130.72","145.00","438.40","338.85"],["90.92","103.90","103.17","86.63","60.55","74.85","80.54","85.84","89.73"],["6.93","6.33","7.43","6.95","6.19","6.03","5.19","4.08","5.20"],["4.55","4.36","5.65","5.06","4.68","4.94","3.81","2.13","2.54"],["4.52","4.32","5.62","5.02","4.65","4.88","3.80","2.13","2.54"],["0.82","0.71","0.66","0.52","0.62","0.44","3.41","1.70","1.34"],["27.78%","27.93%","26.56%","25.39%","27.01%","27.48%","34.67%","41.36%","36.34%"]]}

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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) 39.59亿 9.07亿 336.67% 2026年上半年,受益于全球AI算力需求爆发,存储芯片市场供给格局的有利变化,通用存储芯片产品价格呈上行趋势,叠加公司“存储+”战略持续落地,MCU、Driver等模拟新产品在工业控制、AIoT领域快速放量,相关产品市场占有率稳步提升,产品结构持续优化,最终带动公司上半年整体营业收入较去年同期实现大幅增长,同时,由于SHM纳入上市公司合并范围,其营业收入对本报告期合并报表的营业收入贡献约为23.46亿元
货币资金(元) 24.67亿 10.37亿 137.83% 本报告期内销售回款增长大于采购、税费、薪酬及运营费用等支出增加所致,同时本期新增银行借款6.32亿元
存货(元) 21.29亿 12.56亿 69.51% 报告期内,为匹配收入规模的高速增长,并应对存储芯片市场旺盛的需求,保障供应链安全及交付效率,公司战略性加大备货力度,存货库存同步提升,同时存货成本有所上升
营业成本(元) 19.34亿 6.25亿 209.27% 营收同步增长,但由于市场供需变化导致的价格上涨,公司通用存储芯片产品毛利率较上年同期有所上升,同时SHM的产品为中高端应用的高性能2DNAND及衍生存储器,售价及毛利均有较大提升,带动公司整体毛利率水平呈现明显上升趋势,所以本报告期营业成本增加幅度低于营业收入
未分配利润(元) 15.41亿 7.32亿 110.46% 本报告期归属于上市公司股东的净利润增加
应付账款(元) 13.20亿 6.99亿 88.87% 公司战略性加大备货力度
应收账款(元) 11.14亿 6.42亿 73.68% 本报告期公司整体收入规模增长
经营活动产生的现金流量净额(元) 9.45亿 -4202.92万 2347.28% 1)收入增加,销售商品、提供劳务收到的现金同比增加26.28亿元;2)伴随收入规模扩大,本报告期向上游的采购货款同比增加14.70亿元,支付的各项税费同比增加3,506.48万元
少数股东权益(元) 7.51亿 2.81亿 167.29% 本报告期SHM净利润的49%部分增量
筹资活动产生的现金流量净额(元) 5.88亿 -3543.37万 1760.79% 本报告期新增银行借款6.32亿元
应交税费(元) 2.30亿 3721.57万 518.31% SHM计提所得税
研发费用(元) 2.26亿 1.48亿 53.01% 公司持续重视产品研发和下游应用结构的优化,保持高强度的研发投入,报告期研发项目规模及复杂度增加,团队扩充使得职工薪酬及股份支付大幅增加,此外购买软件、实验室测试设备等导致的折旧摊销费用和研发材料等费用也有所增加
应付职工薪酬(元) 1.44亿 7834.68万 83.32% 本报告期团队扩充使得职工薪酬增加,同时应付薪酬余额也受到发放时点的影响
销售费用(元) 1.34亿 3767.24万 255.47% 随销售金额上升销售人员人数增加,使得职工薪酬及股份支付增加,同时产品线拓展使得佣金、业务咨询费增加
递延所得税资产(元) 1.22亿 4078.97万 200.28% 本报告期所确认的股份支付产生的递延所得税资产
管理费用(元) 9683.16万 3509.83万 175.89% 报告期内随着公司规模扩大,职工薪酬及股份支付有所增加,以及咨询费、办公费、折旧摊销费用增加
其他流动负债(元) 6044.45万 2047.24万 195.25% 本报告期末,已贴现未到期的票据有所增加
应收票据(元) 5958.11万 3134.08万 90.11% 本报告期公司整体收入规模增长
长期借款(元) 5829.90万 9750.00万 40.21% 偿还部分本金及将一年内到期的长期借款重分类至“一年内到期的非流动负债”
其他流动资产(元) 4751.50万 1792.37万 165.10% 本报告期末,各项预交税费增加
预付款项(元) 1219.52万 765.46万 59.32% 公司经营规模扩大,预付的设备采购、技术授权及运营类费用同步增长
一年内到期的非流动负债(元) 1104.60万 766.11万 44.18% 本报告期末,一年内到期的长期借款重分类列报
应收款项融资(元) 1013.06万 5129.67万 80.25% 本报告期公司整体收入规模增长
合同负债(元) 726.24万 331.04万 119.38% 收入规模增加,预收款增加
租赁负债(元) 384.49万 621.86万 38.17% 按照租赁合同约定履行付款义务后,未折现租赁付款额逐步摊销
长期应付职工薪酬(元) 270.87万 504.29万 46.29% 本报告期SHM缴存部分养老保险金
其他应付款合计(元) 185.68万 266.96万 30.45% 本报告期公司优化个人报销流程,减少对员工的其他应付款
其他应收款合计(元) 168.83万 100.20万 68.49% 各类新增保证金
财务费用(元) -95.12万 -519.03万 81.67% 本报告期,利息费用同比增加225.80万元,同时,受到汇率波动影响,汇兑收益有所减少
其他综合收益1(元) -1562.83万 -184.39万 747.58% 随着人民币兑美元汇率下跌,公司境外经营实体外币财务报表折算产生的汇兑损失差额增加

资产负债构成

科目 金额
流动资产 58.41亿元
固定资产 2.81亿元
无形资产 7252.62万元
其它 3.71亿元
资产总计 65.65亿元
科目 金额
流动负债 24.06亿元
长期借款 5829.90万元
其它 693.73万元
负债总计 24.72亿元

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

财务费用