ST德奥2021年一季度财务分析报告

*ST德奥2021年一季度财务分析报告
一、上市公司基本信息
机构简介：公司系根据2006年7月15日国家商务部《商务部关于同意佛山市南海立邦电器有限公司变更为外商投资股份有限公司的批复》（商资批[2006]1525号文），由佛山市南海立邦电器有限公司整体变更设立为广东伊立浦电器股份有限公司，并于2006年8月30日在广东省佛山市工商行政管理局登记注册，注册号为企股粤禅总字第002577号，注册资本为9,000万人民币。

主营业务：通用航空业务、电器设备业务。

经营范围：民用航空器及发动机(含零部件)、机载设备与系统、配套系统与产品的研发、设计、生产、销售及售后服务；通用航空服务；生产经营电饭煲、电开水器等家用小电器、商用厨房电器及设备、模具及金属模压制品；货物进出口、技术进出口；股权投资、资产管理、商业咨询服务；物业的投资与经营管理。

二、财务报表分析
（一）利润数据
2021-03-312020-12-312020-09-302020-06-302020-03-31同比环比营业总收入(元)158,169,255.02211,992,910.0166,693,401.1874,833,908.2549,178,980.46221.62%-25.39%营业收入(元)158,169,255.02211,992,910.0166,693,401.1874,833,908.2549,178,980.46221.62%-25.39%营业总成本(元)172,046,707.54224,655,114.28174,249,500.32103,704,369.9158,903,229.77192.08%-23.42%营业成本(元)148,688,613.01190,524,166.6148,030,886.6363,337,018.4339,013,472.04281.12%-21.96%营业税金及附加(元)774,502.62,384,743.72115,733.83353,900.55695,830.2211.31%-67.52%销售费用(元)5,477,143.384,877,256.833,794,819.693,005,073.123,046,251.4279.80%12.30%管理费用(元)14,369,753.6714,942,839.5712,599,417.2632,504,625.9710,848,851.3832.45%-3.84%财务费用(元)-2,278,356.846,720,424.214,976,123.17390,569.86788,784.36-388.84%-133.90%投资收益(元)1,717,848.753,763,782.517,421,205.8922,194,467.9974,348.7576.31%-54.36%
对联营企业和合营
-15,651.258,432.59-15,651.25-18,898.68-15,651.250.00%-285.60%企业的投资收益(元)
营业利润(元)-13,006,833.02-2,219,601.89-579,539.39-6,866,990.429,035,207.6-144.80%486.00%营业外支出(元)45,099.6969,039.26-195,758.41227,769.1298,478.09-84.89%-34.68%利润总额(元)-13,051,932.71-6,907,942.471,649,749.18-6,906,459.531,278,146.14-141.73%88.94%所得税费用(元)-2,687,388.03-1,906,257.69-1,323,069.571,270,519.431,546.02-8618.94%40.98%净利润(元)-10,364,544.68-5,001,684.782,972,818.75-8,176,978.931,246,600.12-133.17%107.22%
归属于母公司股东
-10,364,180.95-5,026,098.012,976,871.74-8,178,515.7231,244,825.28-133.17%106.21%的净利润(元)
少数股东损益(元)-363.7324,413.23-4,052.991,536.821,774.84-120.49%-101.49%基本每股收益(元)-0.02-0.010.01-0.030.12-116.67%100.00%稀释每股收益(元)-0.02-0.010.01-0.030.12-116.67%100.00%其他综合收益(元)-59,903.183,275,619.724,809,726.09158,297.12-2,563,948.01-97.66%-101.83%综合收益总额(元)-10,424,447.86-1,726,065.067,782,544.84-8,018,681.7828,682,652.11-136.34%503.94%
归属于母公司所有者的综合收益总额
(元)-10,424,084.13
-1,750,478.297,786,597.83-8,020,218.628,680,877.27
-136.35%495.50%归属于少数股东的综合收益总额(元)
-363.73
24,413.23
-4,052.99
1,536.82
1,774.84
-120.49%
-101.49%
利润分析：2021年一季度利润总额为-1305.19万元，与2020年一季度的3127.81万元相比，增长-141.73%；环比2020年四季度的-690.79万元相比，增长88.94%，利润总额主要来源于主营业务。

（二）现金流数据
2021-03-31
2020-12-312020-09-30
2020-06-30
2020-03-31
同比环比销售商品、提供劳务收到的现金(元)
172,598,427.72201,396,491.53
136,282,692.3
85,804,743.1679,987,046.51115.78%-14.30%收到的税费返还(元)
6,308,379.76,506,533.976,130,816.153,713,339.62,641,319.83138.83%-3.05%收到其他与经营活
动有关的现金(元)973,498.0246,208.076,894,113.0
18,377,658.343,298,348.9-70.49%295.40%经营活动现金流入
小计(元)179,880,305.42208,149,233.57149,307,621.45
107,895,741.185,926,715.24109.34%-13.58%购买商品、接受劳
务支付的现金(元)166,970,698.3178,032,669.44192,278,786.56
73,841,153.7844,123,675.84278.42%-6.21%支付给职工以及为
职工支付的现金(元)
23,811,514.1326,579,550.9721,244,879.36
16,885,207.0119,881,213.2419.77%-10.41%支付的各项税费(元)
311,178.173,724,025.27113,472.29-871,762.734,523,781.82-93.12%-91.64%支付其他与经营活
动有关的现金(元)17,707,694.9515,507,289.5224,888,766.26
1,812,378.3325,232,905.24-29.82%14.19%经营活动现金流出
小计(元)208,801,085.55223,843,535.2238,525,904.47
91,666,976.3993,761,576.14122.69%-6.72%经营活动产生的现
金流量净额(元)
-28,920,780.13-15,694,301.63-89,218,283.02
16,228,764.71
-7,834,860.9
269.13%
84.28%
收到其他与投资活
1,733,500.0-174,710,765.330.0205,333.33176,683,632.0-99.02%-100.99%动有关的现金(元)
投资活动现金流入
1,753,500.0-46,548,072.530.0205,333.33177,673,632.0-99.01%-103.77%小计(元)
购建固定资产、无
3,858,155.557,915,697.162,420,658.06,094,532.951,723,981.28123.79%-51.26%形资产和其他长期
资产支付的现金(元)
支付其他与投资活
4,366,452.0-168,780,400.00.00.0176,000,200.0-97.52%-102.59%动有关的现金(元)
投资活动现金流出
8,224,607.55-70,864,702.842,420,658.06,694,532.95177,724,181.28-95.37%-111.61%小计(元)
投资活动产生的现
-6,471,107.5524,316,630.31-2,420,658.0-6,489,199.62-50,549.2812701.58%-126.61%金流量净额(元)
汇率变动对现金及
599,993.5-1,705,750.04-707,428.06-65,085.26305,893.3196.14%-135.17%现金等价物的影响
现金及现金等价物
-34,791,894.18-13,910,671.93149,332,878.81126,127,657.9-12,406,659.38180.43%150.11%净增加额
期初现金及现金等
320,162,115.41334,072,787.34184,739,908.5358,612,250.6371,018,910.01350.81%-4.16%价物余额(元)
期末现金及现金等
285,370,221.23320,162,115.41334,072,787.34184,739,908.5358,612,250.63386.88%-10.87%价物余额(元)
现金流分析：2021年一季度期末现金及现金等价物余额为28537.02万元，与2020年一季度的5861.23万元相比，增长386.88%；环比2020年四季度的32016.21万元相比，增长-10.87%。

（三）资产负债数据
2021-03-312020-12-312020-09-302020-06-302020-03-31同比环比货币资金(元)289,736,673.23320,162,115.41334,088,487.59187,152,899.9678,233,020.72270.35%-9.50%应收账款(元)90,909,231.6998,144,559.8483,515,566.2745,802,245.4859,366,472.2453.13%-7.37%预付款项(元)54,149,907.7141,384,086.075,882,985.0214,167,544.47905,115.885882.65%30.85%其他应收款(元)12,760,997.6312,272,523.8948,755,428.2444,621,063.5660,256,147.36-78.82% 3.98%存货(元)85,747,718.965,490,674.358,954,708.7257,723,517.5149,511,572.873.19%30.93%其他流动资产(元)10,258,835.388,616,835.058,956,786.038,934,688.28,258,804.7524.22%19.06%流动资产合计(元)561,102,091.65565,074,019.26611,437,350.0390,370,894.23258,001,418.8117.48%-0.70%长期股权投资(元)1,719,336.351,734,987.61,726,555.011,742,206.261,161,104.9448.08%-0.90%投资性房地产(元)154,995,700.0154,995,700.0152,963,730.49152,963,730.49150,320,344.77 3.11%0.00%固定资产(元)92,979,206.5792,499,198.7574,969,447.2375,947,927.1578,621,521.118.26%0.52%无形资产(元)13,161,133.9213,207,754.6613,414,342.0413,607,745.4313,705,609.37-3.97%-0.35%长期待摊费用(元)2,237,596.372,324,152.551,553,027.991,616,320.341,679,612.6933.22%-3.72%递延所得税资产(元)20,272,031.5217,487,130.4115,657,547.2514,401,431.0915,564,474.830.25%15.93%其他非流动资产(元)1,378,441.22,872,551.216,766,360.015,849,360.015,104,800.0-90.87%-52.01%非流动资产合计(元)348,925,016.92345,488,419.22337,843,610.01336,921,320.76336,950,067.67 3.55%0.99%资产总计(元)910,027,108.57910,562,438.48949,280,960.01727,292,214.99594,951,486.4752.96%-0.06%应付账款(元)66,188,228.7351,160,384.1761,820,463.2759,699,299.7857,248,426.8115.62%29.37%应付职工薪酬(元)10,694,984.0512,048,806.3311,170,479.3813,126,059.8112,536,598.85-14.69%-11.24%应交税费(元)1,550,351.24879,434.972,483,393.712,338,910.62,522,023.75-38.53%76.29%其他应付款(元)30,445,217.5834,535,658.5539,638,264.21563,192,179.27190,930,364.95-84.05%-11.84%流动负债合计(元)126,914,662.9116,969,027.68149,706,640.09670,572,980.11532,780,559.08-76.18%8.50%非流动负债合计(元)979,967.051,036,484.325,291,328.385,353,188.182,786,198.91-64.83%-5.45%负债合计(元)127,894,629.95118,005,512.0154,997,968.47675,926,168.29535,566,757.99-76.12%8.38%实收资本(或股本)
(元)556,920,000.0556,920,000.0556,920,000.0265,200,000.0265,200,000.0110.00%0.00%
资本公积金(元)799,957,635.61799,957,635.61799,957,635.61356,543,235.61356,543,235.61124.36%0.00%盈余公积金(元)19,279,976.1119,279,976.1119,279,976.1119,279,976.1119,279,976.110.00%0.00%未分配利润(元)-606,121,041.38-595,756,860.43-590,730,762.42-593,707,634.16-585,529,118.44 3.52% 1.74%归属于母公司股东
权益合计(元)
779,771,084.75790,195,168.88791,945,647.1749,024,649.3457,044,867.941266.94%-1.32%少数股东权益(元)2,361,393.872,361,757.62,337,344.372,341,397.362,339,860.540.92%-0.02%股东权益合计(元)782,132,478.62792,556,926.48794,282,991.5451,366,046.759,384,728.481217.06%-1.32%负债和股东权益合
计
910,027,108.57910,562,438.48949,280,960.01727,292,214.99594,951,486.4752.96%-0.06%
资产分析：2021年一季度资产总计为91002.71万元，与2020年一季度的59495.15万元相比，增长52.96%；环比2020年四季度的91056.24万元相比，增长-0.06%。

负债分析：2021年一季度负债总计为12789.46万元，与2020年一季度的53556.68万元相比，增长-76.12%；环比2020年四季度的11800.55万元相比，增长8.38%。

（四）财务指标数据
2021-03-312020-12-312020-09-302020-06-302020-03-31同比环比
每股收益
EPS(元)-0.0186
-
0.009000000000000001
0.0053-0.03080.1178-0.14-0.01
扣除非经常损
益后的净利润
(元)
-10,377,848.53-6,620,120.2-6,257,836.43-5,575,140.58-8,541,397.13-1836451.40-3757728.33
经营活动净收
益(元)
-13,877,452.52-12,662,204.28-7,556,099.14-28,870,461.66-9,724,249.31-4153203.21-1215248.24价值变动净收
益(元)
677,798.756,301,002.027,555,405.8922,194,467.9974,348.75-296550.00-5623203.27
净资产收益率
ROE(%)-1.32-0.640.71-15.4273.17-74.49-0.68净资产收益率
(扣除非经常损
益)(%)
-1.32-0.84-1.49-10.51-20.018.68-0.48
总资产净利率
ROA(%)-1.14-0.540.35-1.24 5.28-6.42-0.60销售净利率
(%)-6.55-2.36 1.78-10.9363.54-70.09-4.19销售毛利率
(%) 5.9910.1311.215.3620.67-14.68-4.14营业总成本/营
业总收入(%)
108.77105.97104.53138.58119.77-11.00 2.80
营业利润/营业
总收入(%)
-8.22-1.05-0.35-9.1859.04-67.26-7.17
净利润/营业总
收入(%)
-6.55-2.36 1.78-10.9363.54-70.09-4.19
营业费用/营业
总收入(%)
3.46 2.3 2.28
4.02 6.19-2.73 1.16
管理费用/营业
总收入(%)
9.097.057.5643.4422.06-12.97 2.04
财务费用/营业
总收入(%)
-1.44 3.17 2.990.52 1.6-3.04-4.61
经营活动净收
益/利润总额
(%)
106.32183.3-458.02418.02-31.09137.41-76.98
价值变动净收
益/利润总额
(%)
-5.19-91.21457.97-321.36 3.12-8.3186.02
扣除非经常损
益后的净利润/
归属于母公司
所有者的净利
润(%)
100.13131.71-210.2268.17-27.34127.47-31.58
销售商品提供
劳务收到的现
金/营业收入
(%)
109.1295.081.76114.66162.64-53.5214.12
经营活动产生
的现金流量净
额/营业收入
(%)
-18.28-7.4-53.5221.69-15.93-2.35-10.88
经营活动产生
的现金流量净
额/经营活动净
收益(%)
208.4123.951,180.75-56.2180.57127.8384.45
营业总收入同
比增长率(%)
221.6225.1940.09-9.26-49.29270.91196.43营业总收入环
比增长率(%)
-25.3927.18122.7552.17-70.9645.57-52.57营业收入同比
增长率(%)
221.6225.1940.09-9.26-49.29270.91196.43营业收入环比
增长率(%)-25.3927.18122.7552.17-70.9645.57-52.57
营业利润同比
增长率(%)
-141.19-126.17-104.82-114.12443.47-584.66-15.02营业利润环比
增长率(%)
-486.0-282.9991.56-123.65310.65-796.65-203.01净利润同比增
长率(%)
-133.17-124.69-76.24-259.45464.01-597.18-8.48净利润环比增
长率(%)
-107.22-268.25136.36-126.1754.22-161.44161.03归属母公司股
东的净利润同
比增长率(%)
-133.17-124.85-76.21-259.48463.99-597.16-8.32归属母公司股
东的净利润环比增长率(%)
-106.21-268.84136.4-126.1854.49-160.70162.63 2021-03-312020-12-312020-09-302020-06-302020-03-31同比
环比
None。