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博雅生物财务分析

☆财务分析☆ ◇300294 博雅生物 更新日期:2018-12-04◇ 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              |2018-09-30|2017-12-31|2016-12-31|2015-12-31|
├───────────┼─────┼─────┼─────┼─────┤
|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)          |  28636.50|  35658.85|  27204.18|  15179.87|
|净利润增长率(%)       |   28.0953|   31.0786|   79.2122|   45.7086|
|营业总收入(万元)      | 168661.56| 146052.19|  94659.61|  54318.27|
|营业总收入增长率(%)   |  100.8580|   54.2920|   74.2685|   24.0730|
|加权净资产收益率(%)   |    9.3300|   15.8000|   13.7400|   16.2300|
|资产负债比率(%)       |   30.0987|   32.3011|   11.8743|   12.8007|
├───────────┼─────┼─────┼─────┼─────┤
|净利润现金含量(%)     |   23.0757|   -6.6789|   73.0609|   96.8507|
|基本每股收益(元)      |    0.6800|    0.8900|    1.0200|    0.5677|
|每股收益-扣除(元)     |         -|    0.8400|    1.0000|    0.5400|
|每股收益-摊薄(元)     |    0.6609|    0.8891|    1.0174|    0.5677|
├───────────┼─────┼─────┼─────┼─────┤
|每股资本公积金(元)    |    4.4929|    2.6391|    4.4493|    4.4493|
|每股未分配利润(元)    |    2.4972|    2.1585|    2.1132|    1.3702|
|每股净资产(元)        |    8.2220|    6.0481|    7.8292|    7.0117|
|每股经营现金流量(元)  |    0.1525|   -0.0594|    0.7433|    0.5498|
|经营活动现金净流量增长|  169.4(P)| -111.9826|   35.1916|   20.6208|
|率(%)                 |          |          |          |          |
└───────────┴─────┴─────┴─────┴─────┘
┌───────────┬─────┬─────┬─────┬─────┐
|财务指标              |2018-09-30|2018-06-30|2018-03-31|2017-12-31|
├───────────┼─────┼─────┼─────┼─────┤
|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)          |  28636.50|  19096.32|   7252.82|  35658.85|
|净利润增长率(%)       |   28.0953|   21.0660|    7.5194|   31.0786|
|营业总收入(万元)      | 168661.56| 109228.62|  49416.73| 146052.19|
|营业总收入增长率(%)   |  100.8580|  102.1123|  121.6200|   54.2920|
|加权净资产收益率(%)   |    9.3300|    6.7200|    2.9500|   15.8000|
|资产负债比率(%)       |   30.0987|   30.5614|   31.7725|   32.3011|
├───────────┼─────┼─────┼─────┼─────┤
|净利润现金含量(%)     |   23.0757|   38.7243|  -18.0225|   -6.6789|
|基本每股收益(元)      |    0.6800|    0.4600|    0.1800|    0.8900|
|每股收益-扣除(元)     |         -|    0.4300|         -|    0.8400|
|每股收益-摊薄(元)     |    0.6609|    0.4407|    0.1808|    0.8891|
├───────────┼─────┼─────┼─────┼─────┤
|每股资本公积金(元)    |    4.4929|    4.5294|    2.6321|    2.6391|
|每股未分配利润(元)    |    2.4972|    2.2886|    2.3394|    2.1585|
|每股净资产(元)        |    8.2220|    8.0498|    6.2219|    6.0481|
|每股经营现金流量(元)  |    0.1525|    0.1707|   -0.0326|   -0.0594|
|经营活动现金净流量增长|  169.4(P)|  214.8(P)|   61.0(L)| -111.9826|
|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              |2018-09-30|2017-12-31|2016-12-31|2015-12-31|
├───────────┼─────┼─────┼─────┼─────┤
|流动比率              |    3.3018|    2.4498|    4.0468|    4.4068|
|速动比率              |    2.6732|    1.7270|    2.8907|    3.5276|
|资产负债比率(%)       |   30.0987|   32.3011|   11.8743|   12.8007|
|产权比率(%)           |   43.0588|   47.7128|   13.4743|   14.6799|
└───────────┴─────┴─────┴─────┴─────┘
┌───────────┬─────┬─────┬─────┬─────┐
|财务指标              |2018-09-30|2018-06-30|2018-03-31|2017-12-31|
├───────────┼─────┼─────┼─────┼─────┤
|流动比率              |    3.3018|    3.2405|    2.8482|    2.4498|
|速动比率              |    2.6732|    2.6666|    1.9766|    1.7270|
|资产负债比率(%)       |   30.0987|   30.5614|   31.7725|   32.3011|
|产权比率(%)           |   43.0588|   44.0122|   46.5685|   47.7128|
└───────────┴─────┴─────┴─────┴─────┘

【运营能力指标】
┌───────────┬─────┬─────┬─────┬─────┐
|财务指标              |2018-09-30|2017-12-31|2016-12-31|2015-12-31|
├───────────┼─────┼─────┼─────┼─────┤
|存货周转率            |    1.1760|    1.2184|    1.3910|    1.1404|
|流动资产周转率        |    0.6968|    1.0564|    0.9079|    0.6477|
|固定资产周转率        |    4.1041|    4.4076|    2.8971|    2.2381|
|总资产周转率          |    0.3806|    0.4797|    0.4109|    0.3388|
|每股现金流量增长率(%) |  164.3(P)| -107.9884|   35.1902|  -65.8060|
└───────────┴─────┴─────┴─────┴─────┘
┌───────────┬─────┬─────┬─────┬─────┐
|财务指标              |2018-09-30|2018-06-30|2018-03-31|2017-12-31|
├───────────┼─────┼─────┼─────┼─────┤
|存货周转率            |    1.1760|    0.8189|    0.3844|    1.2184|
|流动资产周转率        |    0.6968|    0.4542|    0.2786|    1.0564|
|固定资产周转率        |    4.1041|    3.1544|    1.4277|    4.4076|
|总资产周转率          |    0.3806|    0.2479|    0.1328|    0.4797|
|每股现金流量增长率(%) |  164.3(P)|  206.2(P)|   74.0(L)| -107.9884|
└───────────┴─────┴─────┴─────┴─────┘
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(%)           |2018-09-30|2017-12-31|2016-12-31|2015-12-31|
├───────────┼─────┼─────┼─────┼─────┤
|营业利润率            |   20.4086|   29.3974|   34.3937|   35.4006|
|营业净利率            |   17.6867|   24.9864|   29.3213|   30.7530|
|营业毛利率            |   61.4720|   66.3657|   63.0370|   64.1101|
├───────────┼─────┼─────┼─────┼─────┤
|成本费用利润率        |   27.4692|   41.4459|   52.9067|   52.7910|
|总资产报酬率          |    6.8380|   11.7344|   13.5629|    9.0297|
|加权净资产收益率      |    9.3300|   15.8000|   13.7400|   16.2300|
└───────────┴─────┴─────┴─────┴─────┘
┌───────────┬─────┬─────┬─────┬─────┐
|财务指标(%)           |2018-09-30|2018-06-30|2018-03-31|2017-12-31|
├───────────┼─────┼─────┼─────┼─────┤
|营业利润率            |   20.4086|   20.5934|   16.4003|   29.3974|
|营业净利率            |   17.6867|   18.2169|   15.2856|   24.9864|
|营业毛利率            |   61.4720|   60.3118|   58.5251|   66.3657|
├───────────┼─────┼─────┼─────┼─────┤
|成本费用利润率        |   27.4692|   27.9078|   22.4430|   41.4459|
|总资产报酬率          |    6.8380|    4.6310|    2.3966|   11.7344|
|加权净资产收益率      |    9.3300|    6.7200|    2.9500|   15.8000|
└───────────┴─────┴─────┴─────┴─────┘

【发展能力指标】
┌───────────┬─────┬─────┬─────┬─────┐
|财务指标(%)           |2018-09-30|2017-12-31|2016-12-31|2015-12-31|
├───────────┼─────┼─────┼─────┼─────┤
|营业收入增长率        |  100.8580|   54.2920|   74.2685|   24.0730|
|总资产增长率          |   74.7221|   51.6703|   10.5687|  114.9880|
|营业利润增长率        |   26.1728|   31.8783|   69.3117|   48.6095|
├───────────┼─────┼─────┼─────┼─────┤
|净利润增长率          |   28.0953|   31.0786|   79.2122|   45.7086|
|净资产增长率          |   55.5653|   15.8761|   11.6578|  118.4135|
└───────────┴─────┴─────┴─────┴─────┘
┌───────────┬─────┬─────┬─────┬─────┐
|财务指标(%)           |2018-09-30|2018-06-30|2018-03-31|2017-12-31|
├───────────┼─────┼─────┼─────┼─────┤
|营业收入增长率        |  100.8580|  102.1123|  121.6200|   54.2920|
|总资产增长率          |   74.7221|   76.9171|   36.0664|   51.6703|
|营业利润增长率        |   26.1728|   18.1616|    1.5283|   31.8783|
├───────────┼─────┼─────┼─────┼─────┤
|净利润增长率          |   28.0953|   21.0660|    7.5194|   31.0786|
|净资产增长率          |   55.5653|   56.8139|   15.4852|   15.8761|
└───────────┴─────┴─────┴─────┴─────┘
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          |  2018-09-30|  2017-12-31|  2016-12-31|  2015-12-31|
|(单位:万元)  |            |            |            |            |
├───────┼──────┼──────┼──────┼──────┤
|资产总额      |   519253.75|   366963.51|   241948.24|   218821.56|
|货币资金      |    72394.44|    50247.33|    42214.36|    69843.62|
|应收票据及应收|    73878.64|    57663.53|    21958.28|    11813.42|
|账款          |            |            |            |            |
|预付账款      |    22713.27|    13730.20|      266.37|      379.62|
├───────┼──────┼──────┼──────┼──────┤
|其他应收款    |     1362.56|      651.27|      316.52|      176.24|
|存货          |    58753.60|    51763.97|    28871.32|    21437.59|
|流动资产总额  |   308641.77|   175449.36|   101068.16|   107448.09|
|固定资产      |    49088.24|    33103.28|    33169.33|    32178.21|
├───────┼──────┼──────┼──────┼──────┤
|负债总额      |   156288.53|   118533.12|    28729.70|    28010.79|
|应付票据及应付|    22375.30|    17882.86|     8836.47|    10721.62|
|账款          |            |            |            |            |
|预收帐款      |     1469.82|     2796.24|     1916.86|     1055.84|
|流动负债      |    93475.73|    71615.75|    24974.70|    24381.86|
├───────┼──────┼──────┼──────┼──────┤
|非流动负债    |    62812.80|    46917.37|     3755.01|     3628.93|
|未分配利润    |   108209.94|    86573.31|    56504.44|    36638.24|
|盈余公积金    |    10044.94|    10044.94|     7128.81|     5138.53|
|股东权益      |   356277.99|   242574.64|   209339.66|   187483.18|
|少数股东权益  |     6687.23|     5855.75|     3878.88|     3327.58|
|商誉          |    66384.20|    66384.20|    49777.38|    49777.38|
|在建工程(净额)|    32948.41|    39728.29|    24790.88|    11084.85|
|可出售金融资产|           -|       50.00|           -|           -|
└───────┴──────┴──────┴──────┴──────┘
┌───────┬──────┬──────┬──────┬──────┐
|指标          |  2018-09-30|  2018-06-30|  2018-03-31|  2017-12-31|
|(单位:万元)  |            |            |            |            |
├───────┼──────┼──────┼──────┼──────┤
|资产总额      |   519253.75|   514144.09|   377331.87|   366963.51|
|货币资金      |    72394.44|    83273.01|    40299.18|    50247.33|
|应收票据及应收|    73878.64|    69453.83|    69162.56|    57663.53|
|账款          |            |            |            |            |
|预付账款      |    22713.27|    17698.19|    12730.96|    13730.20|
├───────┼──────┼──────┼──────┼──────┤
|其他应收款    |     1362.56|     1036.67|      843.59|      651.27|
|存货          |    58753.60|    54109.74|    54872.86|    51763.97|
|流动资产总额  |   308641.77|   305517.34|   179329.27|   175449.36|
|固定资产      |    49088.24|    36150.41|    36122.15|    33103.28|
├───────┼──────┼──────┼──────┼──────┤
|负债总额      |   156288.53|   157129.88|   119887.85|   118533.12|
|应付票据及应付|    22375.30|    21733.63|    27406.79|    17882.86|
|账款          |            |            |            |            |
|预收帐款      |     1469.82|     1830.98|     1490.28|     2796.24|
|流动负债      |    93475.73|    94279.51|    62961.88|    71615.75|
├───────┼──────┼──────┼──────┼──────┤
|非流动负债    |    62812.80|    62850.37|    56925.97|    46917.37|
|未分配利润    |   108209.94|    99169.76|    93826.13|    86573.31|
|盈余公积金    |    10044.94|    10044.94|    10044.94|    10044.94|
|股东权益      |   356277.99|   348816.73|   249546.49|   242574.64|
|少数股东权益  |     6687.23|     8197.47|     7897.53|     5855.75|
|商誉          |    66384.20|    66384.20|    66384.20|    66384.20|
|在建工程(净额)|    32948.41|    44127.46|    39574.05|    39728.29|
|可出售金融资产|           -|           -|           -|       50.00|
└───────┴──────┴──────┴──────┴──────┘

【利润表摘要】
┌───────┬──────┬──────┬──────┬──────┐
|指标          |  2018-09-30|  2017-12-31|  2016-12-31|  2015-12-31|
|(单位:万元)  |            |            |            |            |
├───────┼──────┼──────┼──────┼──────┤
|营业收入      |   168661.56|   146052.19|    94659.61|    54318.27|
|营业成本      |    64981.92|    49123.57|    34988.99|    19494.78|
|营业费用      |    51475.15|    37759.68|    11324.17|     7546.67|
|管理费用      |    10635.20|    16133.62|    15628.17|    10676.85|
├───────┼──────┼──────┼──────┼──────┤
|财务费用      |      506.40|     -899.78|     -988.60|     -707.22|
|投资收益      |     -287.83|     1423.99|       97.30|     2308.32|
|营业利润      |    34421.49|    42935.56|    32556.97|    19229.02|
├───────┼──────┼──────┼──────┼──────┤
|营业外收支净额|     1084.93|      125.44|      258.31|      530.00|
|利润总额      |    35506.42|    43061.01|    32815.28|    19759.01|
|净利润        |    28636.50|    35658.85|    27204.18|    15179.87|
└───────┴──────┴──────┴──────┴──────┘
┌───────┬──────┬──────┬──────┬──────┐
|指标          |  2018-09-30|  2018-06-30|  2018-03-31|  2017-12-31|
|(单位:万元)  |            |            |            |            |
├───────┼──────┼──────┼──────┼──────┤
|营业收入      |   168661.56|   109228.62|    49416.73|   146052.19|
|营业成本      |    64981.92|    43350.90|    20495.55|    49123.57|
|营业费用      |    51475.15|    31997.11|    14356.89|    37759.68|
|管理费用      |    10635.20|     8590.47|     4694.95|    16133.62|
├───────┼──────┼──────┼──────┼──────┤
|财务费用      |      506.40|      232.20|      196.27|     -899.78|
|投资收益      |     -287.83|     -193.45|     -124.47|     1423.99|
|营业利润      |    34421.49|    22493.85|     8104.51|    42935.56|
├───────┼──────┼──────┼──────┼──────┤
|营业外收支净额|     1084.93|     1315.96|      938.73|      125.44|
|利润总额      |    35506.42|    23809.81|     9043.24|    43061.01|
|净利润        |    28636.50|    19096.32|     7252.82|    35658.85|
└───────┴──────┴──────┴──────┴──────┘

【现金流量表摘要】
┌───────┬──────┬──────┬──────┬──────┐
|指标          |  2018-09-30|  2017-12-31|  2016-12-31|  2015-12-31|
|(单位:万元)  |            |            |            |            |
├───────┼──────┼──────┼──────┼──────┤
|销售商品收到现|   151100.15|   107012.13|    77844.97|    67913.24|
|金            |            |            |            |            |
|经营活动现金流|   158183.21|   110072.36|    79761.80|    69977.17|
|入            |            |            |            |            |
|经营活动现金流|   151575.15|   112453.98|    59886.19|    55275.36|
|出            |            |            |            |            |
|经营活动现金净|     6608.07|    -2381.62|    19875.61|    14701.81|
|额            |            |            |            |            |
├───────┼──────┼──────┼──────┼──────┤
|投资活动现金流|      534.95|    32930.72|    10246.90|     4642.52|
|入            |            |            |            |            |
|投资活动现金流|   105592.53|    69920.04|    50166.77|    33015.13|
|出            |            |            |            |            |
|投资活动现金净|  -105057.58|   -36989.31|   -39919.87|   -28372.61|
|额            |            |            |            |            |
|筹资活动现金流|   143981.05|    58623.49|     3123.83|    55785.60|
|入            |            |            |            |            |
├───────┼──────┼──────┼──────┼──────┤
|筹资活动现金流|    23078.13|    12137.64|    10806.42|     6912.03|
|出            |            |            |            |            |
|筹资活动现金净|   120902.92|    46485.85|    -7682.60|    48873.57|
|额            |            |            |            |            |
|汇率变动的现金|           -|           -|           -|           -|
|流            |            |            |            |            |
|现金流量净增加|    22453.40|     7114.92|   -27726.86|    35202.77|
|额            |            |            |            |            |
└───────┴──────┴──────┴──────┴──────┘
┌───────┬──────┬──────┬──────┬──────┐
|指标          |  2018-09-30|  2018-06-30|  2018-03-31|  2017-12-31|
|(单位:万元)  |            |            |            |            |
├───────┼──────┼──────┼──────┼──────┤
|销售商品收到现|   151100.15|    98788.05|    44970.22|   107012.13|
|金            |            |            |            |            |
|经营活动现金流|   158183.21|   101844.23|    46478.95|   110072.36|
|入            |            |            |            |            |
|经营活动现金流|   151575.15|    94449.30|    47786.09|   112453.98|
|出            |            |            |            |            |
|经营活动现金净|     6608.07|     7394.92|    -1307.14|    -2381.62|
|额            |            |            |            |            |
├───────┼──────┼──────┼──────┼──────┤
|投资活动现金流|      534.95|       32.00|           -|    32930.72|
|入            |            |            |            |            |
|投资活动现金流|   105592.53|    99946.86|     9660.78|    69920.04|
|出            |            |            |            |            |
|投资活动现金净|  -105057.58|   -99914.86|    -9660.78|   -36989.31|
|额            |            |            |            |            |
|筹资活动现金流|   143981.05|   138971.58|    11504.45|    58623.49|
|入            |            |            |            |            |
├───────┼──────┼──────┼──────┼──────┤
|筹资活动现金流|    23078.13|    12904.30|    10116.21|    12137.64|
|出            |            |            |            |            |
|筹资活动现金净|   120902.92|   126067.27|     1388.24|    46485.85|
|额            |            |            |            |            |
|汇率变动的现金|           -|           -|           -|           -|
|流            |            |            |            |            |
|现金流量净增加|    22453.40|    33547.34|    -9579.68|     7114.92|
|额            |            |            |            |            |
└───────┴──────┴──────┴──────┴──────┘

【3.异动科目】
【资产负债表异动科目】
┌────────┬──────┬──────┬────────────┐
|报表项目(单位: | 2018-09-30 |变动幅度(%) |        原因说明        |
|万元)           |            |            |                        |
├────────┼──────┼──────┼────────────┤
|其他流动资产    |    79539.26|     5609.73|主要系使用闲置募集资金购|
|                |            |            |买理财产品所致          |
├────────┼──────┼──────┼────────────┤
|资本公积        |   194690.63|       83.93|主要系非公开发行股份溢价|
|                |            |            |所致                    |
├────────┼──────┼──────┼────────────┤
|应收账款        |    58094.73|      101.05|主要系营业收入增加所致  |
├────────┼──────┼──────┼────────────┤
|一年内到期的非流|           -|           -|主要系博雅欣和归还银行借|
|动负债          |            |            |款所致                  |
├────────┼──────┼──────┼────────────┤
|其他应收款      |     1362.56|      109.22|主要系支付保证金所致    |
├────────┼──────┼──────┼────────────┤
|预付款项        |    22713.27|       65.43|主要系预付丹霞生物血浆采|
|                |            |            |购款所致                |
├────────┼──────┼──────┼────────────┤
|预收款项        |     1469.82|      -47.44|主要本期预收货款减少所致|
├────────┼──────┼──────┼────────────┤
|货币资金        |    72394.44|       44.08|主要系非公开发行股份募集|
|                |            |            |资金及银行借款所致      |
├────────┼──────┼──────┼────────────┤
|长期借款        |    61000.00|       35.56|主要系银行长期借款增加所|
|                |            |            |致                      |
├────────┼──────┼──────┼────────────┤
|固定资产        |    49088.24|       48.29|主要系在建工程转固所致  |
├────────┼──────┼──────┼────────────┤
|开发支出        |     6272.27|       45.84|主要系产品研发投入增加所|
|                |            |            |致                      |
├────────┼──────┼──────┼────────────┤
|其中:应收票据  |    15783.91|      -45.13|主要系应收票据到期和兑付|
|                |            |            |所致                    |
├────────┼──────┼──────┼────────────┤
|递延所得税资产  |     1919.54|       30.40|主要系计提坏账准备增加所|
|                |            |            |致                      |
├────────┼──────┼──────┼────────────┤
|长期股权投资    |    24558.14|       65.39|主要系投资成立并购基金所|
|                |            |            |致                      |
├────────┼──────┼──────┼────────────┤
|短期借款        |    30000.00|      445.45|主要系银行短期借款增加所|
|                |            |            |致                      |
└────────┴──────┴──────┴────────────┘

【利润分配表异动科目】
┌────────┬──────┬──────┬────────────┐
|报表项目(单位: | 2018-09-30 |变动幅度(%) |        原因说明        |
|万元)           |            |            |                        |
├────────┼──────┼──────┼────────────┤
|销售费用        |    51475.15|      152.50|主要系加大市场服务力度相|
|                |            |            |应费用增加所致          |
├────────┼──────┼──────┼────────────┤
|利息收入        |     1069.09|      -32.31|主要系利息收入减少所致  |
├────────┼──────┼──────┼────────────┤
|税金及附加      |     1660.41|       54.60|主要系销售收入增加所致  |
├────────┼──────┼──────┼────────────┤
|其中:利息费用  |     1557.23|       91.56|主要系贷款增加导致利息支|
|                |            |            |出增加所致              |
├────────┼──────┼──────┼────────────┤
|营业外支出      |      245.68|      -72.88|主要系本期对外捐赠减少所|
|                |            |            |致                      |
├────────┼──────┼──────┼────────────┤
|资产处置收益    |        2.12|      -85.97|主要系固定资产处置收益减|
|                |            |            |少所致                  |
├────────┼──────┼──────┼────────────┤
|投资收益        |     -287.83|     -114.56|主要系上年同期转让博雅药|
|                |            |            |业股权所致              |
├────────┼──────┼──────┼────────────┤
|财务费用        |      506.40|      169.11|主要系利息支出增加所致  |
├────────┼──────┼──────┼────────────┤
|营业收入        |   168661.56|      100.86|主要系销售收入增长,及复|
|                |            |            |大医药纳入合并所致      |
├────────┼──────┼──────┼────────────┤
|营业成本        |    64981.92|      142.86|主要系销售收入增加所致  |
├────────┼──────┼──────┼────────────┤
|管理费用        |    10635.20|       37.89|主要系管理人员增加带来薪|
|                |            |            |酬及日常管理费用增加所致|
├────────┼──────┼──────┼────────────┤
|资产减值损失    |     2140.83|       84.32|主要系计提应收账款的坏账|
|                |            |            |准备所致                |
└────────┴──────┴──────┴────────────┘

【现金流量表异动科目】
┌────────┬──────┬──────┬────────────┐
|报表项目(单位: | 2018-09-30 |变动幅度(%) |        原因说明        |
|万元)           |            |            |                        |
├────────┼──────┼──────┼────────────┤
|购买商品、接受劳|    57353.86|       74.41|主要系原料血浆采购款增加|
|务支付的现金    |            |            |及新增合并复大医药所致  |
├────────┼──────┼──────┼────────────┤
|分配股利、利润或|    18863.63|      438.68|主要系本期支付利息及股利|
|偿付利息所支付的|            |            |增加所致                |
|现金            |            |            |                        |
├────────┼──────┼──────┼────────────┤
|支付的各项税费  |    19922.67|       61.87|主要系销售收入增加及复大|
|                |            |            |医药纳入合并所致        |
├────────┼──────┼──────┼────────────┤
|销售商品、提供劳|   151100.15|      100.25|主要系销售回款增加所致  |
|务收到的现金    |            |            |                        |
├────────┼──────┼──────┼────────────┤
|投资所支付的现金|    17268.22|      245.36|主要系本期支付收购复大医|
|                |            |            |药股权款及投资并购基金等|
|                |            |            |所致                    |
├────────┼──────┼──────┼────────────┤
|购建固定资产、无|     9824.31|      -55.35|主要系固定资产投入较上年|
|形资产和其他长期|            |            |同期减少所致            |
|资产所支付的现金|            |            |                        |
├────────┼──────┼──────┼────────────┤
|其中:子公司吸收|     1460.00|           -|主要系复大医药增资所致  |
|少数股东投资收到|            |            |                        |
|的现金          |            |            |                        |
├────────┼──────┼──────┼────────────┤
|吸收投资所收到的|   101410.00|           -|主要系收到非公开发行股份|
|现金            |            |            |募集的资金所致          |
├────────┼──────┼──────┼────────────┤
|收到的其他与投资|      516.35|      -95.79|主要系上年同期收回银行理|
|活动有关的现金  |            |            |财及对外委托贷款所致    |
├────────┼──────┼──────┼────────────┤
|收到的其他与经营|     7083.07|       73.12|主要系收到其他单位往来增|
|活动有关的现金  |            |            |加所致                  |
├────────┼──────┼──────┼────────────┤
|支付其他与投资活|    78500.00|     1134.28|主要系使用闲置募集资金购|
|动有关的现金    |            |            |买理财产品所致          |
├────────┼──────┼──────┼────────────┤
|支付的其他与经营|    56645.58|       94.35|主要系支付市场服务费增加|
|活动有关的现金  |            |            |所致                    |
├────────┼──────┼──────┼────────────┤
|处置固定资产、无|       18.60|      362.69|主要系处置固定资产收到现|
|形资产和其他长期|            |            |金增加所致              |
|资产而收回的现金|            |            |                        |
|净额            |            |            |                        |
└────────┴──────┴──────┴────────────┘

【4.环比分析】
┌───────────────────────────────────┐
|                               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 |      22297.96|         15.27|     6745.59|         18.92|
| 二季度 |      31745.58|         21.74|     9027.89|         25.32|
| 三季度 |      29927.03|         20.49|     6582.14|         18.46|
| 四季度 |      62081.62|         42.51|    13303.22|         37.31|
└────┴───────┴───────┴──────┴───────┘
┌───────────────────────────────────┐
|                               2016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 |      17601.29|         18.59|     3854.00|         14.17|
| 二季度 |      22565.24|         23.84|     6716.14|         24.69|
| 三季度 |      25215.97|         26.64|     7398.07|         27.19|
| 四季度 |      29277.11|         30.93|     9235.97|         33.95|
└────┴───────┴───────┴──────┴───────┘

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