排名前三券商,佣金万1.2
省钱就是赚,省出来的是自己的,港股通、融资融券佣金与普通账户一样万1.2

合众思壮财务分析

☆财务分析☆ ◇002383 合众思壮 更新日期:2019-11-06◇ 港澳资讯 灵通V7.0
☆【港澳资讯】所载文章、数据仅供参考,使用前务请仔细核实,风险自负。☆
★本栏包括【1.财务指标】【2.报表摘要】【3.异动科目】【4.环比分析】★

【1.财务指标】
【主要财务指标】
┌───────────┬─────┬─────┬─────┬─────┐
|财务指标              |2019-09-30|2018-12-31|2017-12-31|2016-12-31|
├───────────┼─────┼─────┼─────┼─────┤
|审计意见              |  未经审计|标准无保留|标准无保留|标准无保留|
|                      |          |      意见|      意见|      意见|
├───────────┼─────┼─────┼─────┼─────┤
|净利润(万元)          |  -4933.41|  19145.81|  24192.67|   9644.97|
|净利润增长率(%)       | -118.8312|  -20.8611|  150.8319|   59.2181|
|营业总收入(万元)      | 107610.91| 229999.14| 228770.37| 117028.36|
|营业总收入增长率(%)   |  -35.9284|    0.5371|   95.4829|   54.5808|
|加权净资产收益率(%)   |   -1.4300|    5.0400|    6.7000|    4.2900|
|资产负债比率(%)       |   53.7735|   59.0634|   54.6599|   27.0369|
├───────────┼─────┼─────┼─────┼─────┤
|净利润现金含量(%)     |  930.7995| -133.3269| -350.1320|  -90.2415|
|基本每股收益(元)      |   -0.0756|    0.2575|    0.3278|    0.1382|
|每股收益-扣除(元)     |         -|    0.2156|    0.3020|    0.4241|
|稀释每股收益(元)      |   -0.0755|    0.2564|    0.3278|    0.1382|
├───────────┼─────┼─────┼─────┼─────┤
|每股资本公积金(元)    |    3.3311|    3.3174|    3.2815|   11.6911|
|每股未分配利润(元)    |    0.8563|    0.9223|    0.7246|    1.4306|
|每股净资产(元)        |    5.1508|    5.1888|    4.9765|   14.3500|
|每股经营现金流量(元)  |   -0.6163|   -0.3426|   -1.1403|   -0.3562|
|经营活动现金净流量增长|-2915.2867|   69.9(L)| -873.2(L)|  -17.4(L)|
|率(%)                 |          |          |          |          |
└───────────┴─────┴─────┴─────┴─────┘
┌───────────┬─────┬─────┬─────┬─────┐
|财务指标              |2019-09-30|2019-06-30|2019-03-31|2018-12-31|
├───────────┼─────┼─────┼─────┼─────┤
|审计意见              |  未经审计|  未经审计|  未经审计|标准无保留|
|                      |          |          |          |      意见|
├───────────┼─────┼─────┼─────┼─────┤
|净利润(万元)          |  -4933.41|  -3300.67|  -2819.09|  19145.81|
|净利润增长率(%)       | -118.8312| -118.3130| -152.4233|  -20.8611|
|营业总收入(万元)      | 107610.91|  67399.13|  29744.70| 229999.14|
|营业总收入增长率(%)   |  -35.9284|  -43.9686|  -43.1163|    0.5371|
|加权净资产收益率(%)   |   -1.4300|   -0.0100|   -0.7200|    5.0400|
|资产负债比率(%)       |   53.7735|   57.4264|   56.7922|   59.0634|
├───────────┼─────┼─────┼─────┼─────┤
|净利润现金含量(%)     |  930.7995|  134.1580|  130.9272| -133.3269|
|基本每股收益(元)      |   -0.0756|   -0.0476|   -0.0400|    0.2575|
|每股收益-扣除(元)     |         -|   -0.0536|         -|    0.2156|
|稀释每股收益(元)      |   -0.0755|   -0.0476|   -0.0400|    0.2564|
├───────────┼─────┼─────┼─────┼─────┤
|每股资本公积金(元)    |    3.3311|    3.3290|    3.3252|    3.3174|
|每股未分配利润(元)    |    0.8563|    0.8779|    0.8845|    0.9223|
|每股净资产(元)        |    5.1508|    5.1704|    5.1598|    5.1888|
|每股经营现金流量(元)  |   -0.6163|   -0.0594|   -0.0495|   -0.3426|
|经营活动现金净流量增长|-2915.2867|   89.1(L)|   90.7(L)|   69.9(L)|
|率(%)                 |          |          |          |          |
└───────────┴─────┴─────┴─────┴─────┘
备注:以上指标P为扭亏为盈,L为持续亏损。

【偿债能力指标】
┌───────────┬─────┬─────┬─────┬─────┐
|财务指标              |2019-09-30|2018-12-31|2017-12-31|2016-12-31|
├───────────┼─────┼─────┼─────┼─────┤
|流动比率              |    1.1730|    1.1149|    1.2072|    1.8310|
|速动比率              |    0.9920|    0.9931|    1.0384|    1.4579|
|资产负债比率(%)       |   53.7735|   59.0634|   54.6599|   27.0369|
|产权比率(%)           |  116.3263|  144.2801|  120.5555|   37.0556|
└───────────┴─────┴─────┴─────┴─────┘
┌───────────┬─────┬─────┬─────┬─────┐
|财务指标              |2019-09-30|2019-06-30|2019-03-31|2018-12-31|
├───────────┼─────┼─────┼─────┼─────┤
|流动比率              |    1.1730|    1.1143|    1.1273|    1.1149|
|速动比率              |    0.9920|    0.9714|    0.9827|    0.9931|
|资产负债比率(%)       |   53.7735|   57.4264|   56.7922|   59.0634|
|产权比率(%)           |  116.3263|  134.8873|  131.4397|  144.2801|
└───────────┴─────┴─────┴─────┴─────┘

【运营能力指标】
┌───────────┬─────┬─────┬─────┬─────┐
|财务指标              |2019-09-30|2018-12-31|2017-12-31|2016-12-31|
├───────────┼─────┼─────┼─────┼─────┤
|存货周转率            |    0.7388|    1.8593|    2.3076|    1.6720|
|流动资产周转率        |    0.2036|    0.4134|    0.6113|    0.7390|
|固定资产周转率        |    2.2919|    5.1737|    4.6659|    3.5322|
|总资产周转率          |    0.1188|    0.2558|    0.3458|    0.3166|
|每股现金流量增长率(%) |-2906.2386|   70.0(L)| -220.2(L)|    5.2(L)|
└───────────┴─────┴─────┴─────┴─────┘
┌───────────┬─────┬─────┬─────┬─────┐
|财务指标              |2019-09-30|2019-06-30|2019-03-31|2018-12-31|
├───────────┼─────┼─────┼─────┼─────┤
|存货周转率            |    0.7388|    0.4750|    0.2025|    1.8593|
|流动资产周转率        |    0.2036|    0.1203|    0.0537|    0.4134|
|固定资产周转率        |    2.2919|    1.4612|    0.6415|    5.1737|
|总资产周转率          |    0.1188|    0.0713|    0.0317|    0.2558|
|每股现金流量增长率(%) |-2906.2386|   89.1(L)|   90.8(L)|   70.0(L)|
└───────────┴─────┴─────┴─────┴─────┘
备注:以上指标P为扭亏为盈,L为持续亏损。

【盈利能力指标】
┌───────────┬─────┬─────┬─────┬─────┐
|财务指标(%)           |2019-09-30|2018-12-31|2017-12-31|2016-12-31|
├───────────┼─────┼─────┼─────┼─────┤
|营业利润率            |   -6.2437|    7.8736|   11.4788|    8.1450|
|营业净利率            |   -5.2328|    8.2793|   10.6778|    8.3679|
|营业毛利率            |   53.0205|   44.3135|   40.1724|   44.9160|
├───────────┼─────┼─────┼─────┼─────┤
|成本费用利润率        |   -6.3056|    8.8820|   13.8277|   10.7467|
|总资产报酬率          |   -0.8186|    1.8482|    3.1663|    2.3287|
|加权净资产收益率      |   -1.4300|    5.0400|    6.7000|    4.2900|
└───────────┴─────┴─────┴─────┴─────┘
┌───────────┬─────┬─────┬─────┬─────┐
|财务指标(%)           |2019-09-30|2019-06-30|2019-03-31|2018-12-31|
├───────────┼─────┼─────┼─────┼─────┤
|营业利润率            |   -6.2437|   -6.1240|  -10.9924|    7.8736|
|营业净利率            |   -5.2328|   -5.2676|  -10.4479|    8.2793|
|营业毛利率            |   53.0205|   53.2891|   55.4194|   44.3135|
├───────────┼─────┼─────┼─────┼─────┤
|成本费用利润率        |   -6.3056|   -6.2143|  -10.7117|    8.8820|
|总资产报酬率          |   -0.8186|   -0.4733|   -0.3601|    1.8482|
|加权净资产收益率      |   -1.4300|   -0.0100|   -0.7200|    5.0400|
└───────────┴─────┴─────┴─────┴─────┘

【发展能力指标】
┌───────────┬─────┬─────┬─────┬─────┐
|财务指标(%)           |2019-09-30|2018-12-31|2017-12-31|2016-12-31|
├───────────┼─────┼─────┼─────┼─────┤
|营业收入增长率        |  -35.9284|    0.5371|   95.4829|   54.5808|
|总资产增长率          |  -10.6369|   15.9716|   69.8272|   96.9268|
|营业利润增长率        | -128.6125|  -31.0388|  175.4951|  145.7187|
├───────────┼─────┼─────┼─────┼─────┤
|净利润增长率          | -118.8312|  -20.8611|  150.8319|   59.2181|
|净资产增长率          |   -2.8087|    4.5910|    5.3981|   95.8665|
└───────────┴─────┴─────┴─────┴─────┘
┌───────────┬─────┬─────┬─────┬─────┐
|财务指标(%)           |2019-09-30|2019-06-30|2019-03-31|2018-12-31|
├───────────┼─────┼─────┼─────┼─────┤
|营业收入增长率        |  -35.9284|  -43.9686|  -66.1757|    0.5371|
|总资产增长率          |  -10.6369|    2.6295|    4.3391|   15.9716|
|营业利润增长率        | -128.6125| -124.6654| -158.2899|  -31.0388|
├───────────┼─────┼─────┼─────┼─────┤
|净利润增长率          | -118.8312| -118.3130| -152.4233|  -20.8611|
|净资产增长率          |   -2.8087|    0.1681|    2.5051|    4.5910|
└───────────┴─────┴─────┴─────┴─────┘
备注:以上指标P为扭亏为盈,L为持续亏损。

【2.报表摘要】
【资产负债表摘要】
┌───────┬──────┬──────┬──────┬──────┐
|指标          |  2019-09-30|  2018-12-31|  2017-12-31|  2016-12-31|
|(单位:万元)  |            |            |            |            |
├───────┼──────┼──────┼──────┼──────┤
|资产总额      |   846593.12|   965718.38|   832719.61|   490333.55|
|货币资金      |    62168.11|   140168.41|   184875.42|    96367.44|
|应收票据及应收|   115539.95|   115859.92|   132915.40|    61749.19|
|账款          |            |            |            |            |
|预付账款      |   207826.44|   250617.38|   126804.03|     6845.01|
├───────┼──────┼──────┼──────┼──────┤
|其他应收款    |    11271.98|     7470.99|     8427.70|     6294.32|
|存货          |    73242.12|    63615.36|    74158.27|    44463.31|
|流动资产总额  |   474758.57|   582502.08|   530284.07|   218220.06|
|固定资产      |    47523.40|    46382.63|    42527.99|    55532.88|
├───────┼──────┼──────┼──────┼──────┤
|负债总额      |   455243.05|   570385.97|   455164.02|   132571.11|
|应付票据及应付|    38830.84|   193778.59|   200386.25|    25971.82|
|账款          |            |            |            |            |
|预收帐款      |    51592.45|    84475.92|     2922.93|     2959.98|
|流动负债      |   404727.50|   522461.13|   439248.28|   119179.18|
├───────┼──────┼──────┼──────┼──────┤
|非流动负债    |    50515.54|    47924.84|    15915.74|    13391.93|
|未分配利润    |    63806.76|    68726.41|    53825.17|    34960.27|
|盈余公积金    |     5930.12|     5930.12|     5397.16|     5045.28|
|母公司股东权益|   383814.65|   386647.59|   369675.89|   350742.57|
|少数股东权益  |     7535.42|     8684.82|     7879.70|     7019.87|
|股东权益合计  |   391350.07|   395332.41|   377555.58|   357762.44|
|商誉          |   112768.79|   112712.66|   114956.58|   115129.86|
|在建工程(净额)|    17513.01|    16238.42|     9180.84|    15585.15|
|可出售金融资产|           -|     9118.77|     7296.77|     5358.90|
└───────┴──────┴──────┴──────┴──────┘
┌───────┬──────┬──────┬──────┬──────┐
|指标          |  2019-09-30|  2019-06-30|  2019-03-31|  2018-12-31|
|(单位:万元)  |            |            |            |            |
├───────┼──────┼──────┼──────┼──────┤
|资产总额      |   846593.12|   923741.78|   907996.64|   965718.38|
|货币资金      |    62168.11|    93554.30|   117268.76|   140168.41|
|应收票据及应收|   115539.95|    95048.97|   103853.63|   115859.92|
|账款          |            |            |            |            |
|预付账款      |   207826.44|   263052.97|   223061.85|   250617.38|
├───────┼──────┼──────┼──────┼──────┤
|其他应收款    |    11271.98|    10439.39|     8920.97|     7470.99|
|存货          |    73242.12|    68943.43|    67338.43|    63615.36|
|流动资产总额  |   474758.57|   537709.67|   524856.36|   582502.08|
|固定资产      |    47523.40|    45866.95|    46349.92|    46382.63|
├───────┼──────┼──────┼──────┼──────┤
|负债总额      |   455243.05|   530471.64|   515671.35|   570385.97|
|应付票据及应付|    38830.84|   139988.30|   173903.80|   193778.59|
|账款          |            |            |            |            |
|预收帐款      |    51592.45|    86541.65|    55221.01|    84475.92|
|流动负债      |   404727.50|   482524.35|   465548.68|   522461.13|
├───────┼──────┼──────┼──────┼──────┤
|非流动负债    |    50515.54|    47947.29|    50122.67|    47924.84|
|未分配利润    |    63806.76|    65419.23|    65907.32|    68726.41|
|盈余公积金    |     5930.12|     5930.12|     5930.12|     5930.12|
|母公司股东权益|   383814.65|   385278.21|   384485.75|   386647.59|
|少数股东权益  |     7535.42|     7991.93|     7839.54|     8684.82|
|股东权益合计  |   391350.07|   393270.14|   392325.29|   395332.41|
|商誉          |   112768.79|   112682.10|   112457.92|   112712.66|
|在建工程(净额)|    17513.01|    16917.72|    16433.22|    16238.42|
|可出售金融资产|           -|           -|           -|     9118.77|
└───────┴──────┴──────┴──────┴──────┘

【利润表摘要】
┌───────┬──────┬──────┬──────┬──────┐
|指标          |  2019-09-30|  2018-12-31|  2017-12-31|  2016-12-31|
|(单位:万元)  |            |            |            |            |
├───────┼──────┼──────┼──────┼──────┤
|营业收入      |   107610.91|   229999.14|   228770.37|   117028.36|
|营业成本      |    50555.07|   128078.45|   136867.86|    64463.94|
|营业费用      |    11997.48|    14924.75|    12110.75|     8944.77|
|管理费用      |    27789.29|    37678.12|    32791.05|    30038.78|
├───────┼──────┼──────┼──────┼──────┤
|财务费用      |    18735.95|    17678.90|     7612.27|     1959.80|
|投资收益      |     2431.21|     7640.99|     1789.23|     -197.93|
|营业利润      |    -6718.93|    18109.33|    26260.16|     9531.99|
├───────┼──────┼──────┼──────┼──────┤
|营业外收支净额|     -211.66|     -260.63|      106.32|     1886.27|
|利润总额      |    -6930.58|    17848.70|    26366.48|    11418.25|
|净利润        |    -4933.41|    19145.81|    24192.67|     9644.97|
└───────┴──────┴──────┴──────┴──────┘
┌───────┬──────┬──────┬──────┬──────┐
|指标          |  2019-09-30|  2019-06-30|  2019-03-31|  2018-12-31|
|(单位:万元)  |            |            |            |            |
├───────┼──────┼──────┼──────┼──────┤
|营业收入      |   107610.91|    67399.13|    29744.70|   229999.14|
|营业成本      |    50555.07|    31482.71|    13260.36|   128078.45|
|营业费用      |    11997.48|     7755.43|     3695.16|    14924.75|
|管理费用      |    27789.29|    18073.14|     8828.79|    37678.12|
├───────┼──────┼──────┼──────┼──────┤
|财务费用      |    18735.95|    12538.82|     4508.16|    17678.90|
|投资收益      |     2431.21|      860.82|      561.95|     7640.99|
|营业利润      |    -6718.93|    -4127.51|    -3269.64|    18109.33|
├───────┼──────┼──────┼──────┼──────┤
|营业外收支净额|     -211.66|     -244.63|        0.30|     -260.63|
|利润总额      |    -6930.58|    -4372.14|    -3269.34|    17848.70|
|净利润        |    -4933.41|    -3300.67|    -2819.09|    19145.81|
└───────┴──────┴──────┴──────┴──────┘

【现金流量表摘要】
┌───────┬──────┬──────┬──────┬──────┐
|指标          |  2019-09-30|  2018-12-31|  2017-12-31|  2016-12-31|
|(单位:万元)  |            |            |            |            |
├───────┼──────┼──────┼──────┼──────┤
|销售商品收到现|   220011.16|   585244.88|   193226.08|   100895.50|
|金            |            |            |            |            |
|经营活动现金流|   362838.93|   626268.13|   210969.66|   110265.70|
|入            |            |            |            |            |
|经营活动现金流|   408759.06|   651794.65|   295675.93|   118969.46|
|出            |            |            |            |            |
|经营活动现金净|   -45920.13|   -25526.52|   -84706.28|    -8703.76|
|额            |            |            |            |            |
├───────┼──────┼──────┼──────┼──────┤
|投资活动现金流|    20107.10|    23080.49|    71429.41|    10875.97|
|入            |            |            |            |            |
|投资活动现金流|     4396.03|    76888.77|    88711.29|   102463.18|
|出            |            |            |            |            |
|投资活动现金净|    15711.06|   -53808.29|   -17281.89|   -91587.21|
|额            |            |            |            |            |
|筹资活动现金流|   168031.55|   292563.99|   232294.41|   176617.49|
|入            |            |            |            |            |
├───────┼──────┼──────┼──────┼──────┤
|筹资活动现金流|   127102.63|   278942.82|    97471.51|    42490.37|
|出            |            |            |            |            |
|筹资活动现金净|    40928.91|    13621.17|   134822.91|   134127.12|
|额            |            |            |            |            |
|汇率变动的现金|      219.69|      163.52|     -165.82|      351.96|
|流            |            |            |            |            |
|现金流量净增加|    10939.53|   -65550.11|    32668.93|    34188.11|
|额            |            |            |            |            |
└───────┴──────┴──────┴──────┴──────┘
┌───────┬──────┬──────┬──────┬──────┐
|指标          |  2019-09-30|  2019-06-30|  2019-03-31|  2018-12-31|
|(单位:万元)  |            |            |            |            |
├───────┼──────┼──────┼──────┼──────┤
|销售商品收到现|   220011.16|   177432.78|    43485.82|   585244.88|
|金            |            |            |            |            |
|经营活动现金流|   362838.93|   262446.76|    89491.03|   626268.13|
|入            |            |            |            |            |
|经营活动现金流|   408759.06|   266874.88|    93181.99|   651794.65|
|出            |            |            |            |            |
|经营活动现金净|   -45920.13|    -4428.12|    -3690.96|   -25526.52|
|额            |            |            |            |            |
├───────┼──────┼──────┼──────┼──────┤
|投资活动现金流|    20107.10|       92.83|           -|    23080.49|
|入            |            |            |            |            |
|投资活动现金流|     4396.03|     2443.95|      728.52|    76888.77|
|出            |            |            |            |            |
|投资活动现金净|    15711.06|    -2351.12|     -728.52|   -53808.29|
|额            |            |            |            |            |
|筹资活动现金流|   168031.55|    79648.14|    39493.32|   292563.99|
|入            |            |            |            |            |
├───────┼──────┼──────┼──────┼──────┤
|筹资活动现金流|   127102.63|    86259.20|    47505.63|   278942.82|
|出            |            |            |            |            |
|筹资活动现金净|    40928.91|    -6611.06|    -8012.31|    13621.17|
|额            |            |            |            |            |
|汇率变动的现金|      219.69|     -147.62|     -336.32|      163.52|
|流            |            |            |            |            |
|现金流量净增加|    10939.53|   -13537.92|   -12768.11|   -65550.11|
|额            |            |            |            |            |
└───────┴──────┴──────┴──────┴──────┘

【3.异动科目】
【资产负债表异动科目】
┌────────┬──────┬──────┬────────────┐
|报表项目(单位: | 2019-09-30 |变动幅度(%) |        原因说明        |
|万元)           |            |            |                        |
├────────┼──────┼──────┼────────────┤
|预收账款        |    51592.45|      -38.93|减少的原因主要系报告期内|
|                |            |            |公司前期预收款项按照产品|
|                |            |            |交付进度确认收入所致;  |
├────────┼──────┼──────┼────────────┤
|开发支出        |    22163.65|       32.50|增加的原因系开发项目的后|
|                |            |            |续投入所致;            |
├────────┼──────┼──────┼────────────┤
|递延所得税资产  |    10628.35|       35.83|增加的原因系公司子公司确|
|                |            |            |认可抵扣亏损的递延所得税|
|                |            |            |所致;                  |
├────────┼──────┼──────┼────────────┤
|无形资产        |    30175.00|      -46.65|减少的原因系前期购买的土|
|                |            |            |地使用权本期政府有偿收回|
|                |            |            |所致;                  |
├────────┼──────┼──────┼────────────┤
|货币资金        |    62168.11|      -55.65|减少的原因系公司存放的银|
|                |            |            |行承兑汇票保证金减少所致|
|                |            |            |;                      |
├────────┼──────┼──────┼────────────┤
|其他综合收益    |     1122.32|     1931.66|增加的原因系外币汇率变动|
|                |            |            |所致;                  |
├────────┼──────┼──────┼────────────┤
|应交税费        |     1328.20|      -78.06|减少的原因主要系报告期内|
|                |            |            |公司缴纳上年末计提的企业|
|                |            |            |所得税所致;            |
├────────┼──────┼──────┼────────────┤
|短期借款        |   276288.78|       36.14|增加的原因主要系报告期内|
|                |            |            |公司获得金融机构融资款项|
|                |            |            |增加所致;              |
├────────┼──────┼──────┼────────────┤
|预计负债        |      449.17|       31.22|增加的原因系公司计提产品|
|                |            |            |质量保证金增加所致;    |
├────────┼──────┼──────┼────────────┤
|其他流动负债    |      153.25|      516.86|增加的原因主要系待转销项|
|                |            |            |税增加所致;            |
├────────┼──────┼──────┼────────────┤
|应付职工薪酬    |     2741.59|      -36.76|减少的原因主要系报告期内|
|                |            |            |公司支付上一年末预提奖金|
|                |            |            |所致;                  |
├────────┼──────┼──────┼────────────┤
|递延收益        |     6765.58|       62.81|增加的原因公司收到的政府|
|                |            |            |补助增加所致;          |
├────────┼──────┼──────┼────────────┤
|应付票据        |     3000.00|      -98.08|减少的原因主要系报告期内|
|                |            |            |公司银行承兑汇票到期承兑|
|                |            |            |所致;                  |
├────────┼──────┼──────┼────────────┤
|其他应收款      |    11271.98|       50.88|增加的原因主要系项目备用|
|                |            |            |金及保证金增加所致;    |
└────────┴──────┴──────┴────────────┘

【利润分配表异动科目】
┌────────┬──────┬──────┬────────────┐
|报表项目(单位: | 2019-09-30 |变动幅度(%) |        原因说明        |
|万元)           |            |            |                        |
├────────┼──────┼──────┼────────────┤
|所得税费用      |    -1299.54|       41.74|增加的原因主要系上年同期|
|                |            |            |可抵扣亏损计提递延所得税|
|                |            |            |多于本期所致;          |
├────────┼──────┼──────┼────────────┤
|投资收益        |     2431.21|      -59.25|减少的原因主要系本期确认|
|                |            |            |对联营公司的投资收益减少|
|                |            |            |所致;                  |
├────────┼──────┼──────┼────────────┤
|营业收入        |   107610.91|      -35.93|减少的原因主要系公司流动|
|                |            |            |性导致业务萎缩所致;    |
├────────┼──────┼──────┼────────────┤
|营业成本        |    50555.07|      -42.65|减少的主要原因系公司流动|
|                |            |            |性导致业务萎缩所致;    |
├────────┼──────┼──────┼────────────┤
|资产处置收益    |     -750.23|     -359.66|减少的原因主要系政府有偿|
|                |            |            |收回土地使用权形成税费损|
|                |            |            |失所致;                |
├────────┼──────┼──────┼────────────┤
|信用减值损失    |     2501.36|           -|增加的原因主要系按照新准|
|                |            |            |则计提信用减值损失所致;|
├────────┼──────┼──────┼────────────┤
|财务费用        |    18735.95|       51.45|增加的原因主要系融资的利|
|                |            |            |息支出和融资手续费增加所|
|                |            |            |致;                    |
├────────┼──────┼──────┼────────────┤
|资产减值损失    |      -55.32|       98.80|减少的原因主要系按照新准|
|                |            |            |则计提信用减值损失并进行|
|                |            |            |会计科目调整所致;      |
└────────┴──────┴──────┴────────────┘

【现金流量表异动科目】
┌────────┬──────┬──────┬────────────┐
|报表项目(单位: | 2019-09-30 |变动幅度(%) |        原因说明        |
|万元)           |            |            |                        |
├────────┼──────┼──────┼────────────┤
|筹资活动产生的现|    40928.91|      639.95|增加的原因系偿还借款少于|
|金流量净额      |            |            |收到借款所致;          |
├────────┼──────┼──────┼────────────┤
|经营活动产生的现|   -45920.13|    -2915.29|减少的原因主要系本报告期|
|金流量净额      |            |            |内银行承兑汇票到期承兑形|
|                |            |            |成大额现金流出所致;    |
├────────┼──────┼──────┼────────────┤
|投资活动产生的现|    15711.06|      123.60|增加的原因系政府有偿收回|
|金流量净额      |            |            |土地使用权形成大额现金流|
|                |            |            |入所致;                |
├────────┼──────┼──────┼────────────┤
|现金及现金等价物|    10939.53|      115.12|增加的原因系投资和筹资活|
|净增加额        |            |            |动产生的现金流入净额增加|
|                |            |            |所致。                  |
└────────┴──────┴──────┴────────────┘

【4.环比分析】
┌───────────────────────────────────┐
|                               2018年度                               |
├────┬───────┬───────┬──────┬───────┤
|        |主营收入(万元)|占年度比重(%)|净利润(万元)|占年度比重(%)|
├────┼───────┼───────┼──────┼───────┤
| 一季度 |      52290.40|         22.74|     5377.55|         28.09|
| 二季度 |      67997.71|         29.56|    12646.11|         66.05|
| 三季度 |      47665.95|         20.72|     8174.38|         42.70|
| 四季度 |      62045.08|         26.98|    -7052.22|        -36.83|
└────┴───────┴───────┴──────┴───────┘
┌───────────────────────────────────┐
|                               2017年度                               |
├────┬───────┬───────┬──────┬───────┤
|        |主营收入(万元)|占年度比重(%)|净利润(万元)|占年度比重(%)|
├────┼───────┼───────┼──────┼───────┤
| 一季度 |      27986.74|         12.23|      506.29|          2.09|
| 二季度 |      35649.58|         15.58|     4522.63|         18.69|
| 三季度 |      33987.48|         14.86|     2091.81|          8.65|
| 四季度 |     131146.57|         57.33|    17071.95|         70.57|
└────┴───────┴───────┴──────┴───────┘

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