瑞丰高材2021年一季度财务分析报告

瑞丰高材2021年一季度财务分析报告
一、上市公司基本信息
机构简介：公司由沂源瑞丰高分子材料有限公司整体变更设立。

根据2009年8月25日通过的山东瑞丰高分子材料股份有限公司创立大会决议，高分子有限以截至2009年6月30日经审计的净资产值61,894,920.16元按1:0.6463的比例折成股本40,000,000股（差额21,894,920.16元计入资本公积），整体变更设立股份公司。

2009年9月17日，公司取得山东省工商行政管理局核发的注册号为370323228004892的《企业法人营业执照》。

主营业务：高性能PVC 助剂的研发、生产和销售。

经营范围：制造销售塑料助剂；生物材料、降解塑料的树脂及制品的生产、研发和经营；合成橡胶制造和销售。

（依法须经批准的项目，经相关部门批准后方可开展经营活动）
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)397,688,837.01427,775,974.9350,718,578.84319,059,952.51204,320,117.6894.64%-7.03%
营业收入(元)397,688,837.01427,775,974.9350,718,578.84319,059,952.51204,320,117.6894.64%-7.03%
营业总成本(元)361,143,297.6401,926,140.75316,643,314.04298,214,019.18191,938,008.1488.16%-10.15%
营业成本(元)318,976,149.63373,261,515.49260,659,063.65236,854,474.11149,266,466.49113.70%-14.54%
营业税金及附加(元)840,141.171,753,870.411,370,187.372,142,377.71,028,245.9-18.29%-52.10%
销售费用(元)20,183,310.06877,869.4135,957,268.6740,319,272.6423,142,614.21-12.79%2199.12%
管理费用(元)15,623,118.021,375,137.9513,649,056.9715,072,147.0713,037,223.3519.83%-26.91%
财务费用(元)2,707,231.393,896,035.164,167,200.952,244,534.454,324,543.31-37.40%-30.51%
营业利润(元)35,692,333.3728,254,239.7636,230,591.2124,557,414.313,988,647.48155.15%26.33%
营业外收入(元)122,630.65262,636.5599,399.27502,554.82164,220.38-25.33%-53.31%
营业外支出(元)257,655.42884,197.362,154,676.5120,252.921,003,410.0-74.32%-70.86%
利润总额(元)35,557,308.627,632,678.9534,175,313.9824,939,716.213,149,457.86170.41%28.68%
所得税费用(元)4,867,236.333,122,703.765,320,866.044,858,008.272,036,109.62139.05%55.87%
净利润(元)30,690,072.2724,509,975.1928,854,447.9420,081,707.9311,113,348.24176.16%25.21%
归属于母公司股东
31,250,331.6824,901,645.129,186,944.2720,152,102.2211,113,348.24181.20%25.50%的净利润(元)
基本每股收益(元)0.140.110.120.090.05180.00%27.27%
稀释每股收益(元)0.130.110.120.090.05160.00%18.18%
综合收益总额(元)30,690,072.2724,509,975.1928,854,447.9420,083,407.9311,113,348.24176.16%25.21%
归属于母公司所有
31,250,331.6824,901,645.129,186,944.2720,153,802.2211,113,348.24181.20%25.50%者的综合收益总额
(元)
利润分析：2021年一季度利润总额为3555.73万元，与2020年一季度的1314.95万元相比，增长170.41%；环比2020年四季度的2763.27万元相比，增长28.68%，利润总额主要来源于主营业务。

（二）现金流数据
2021-03-312020-12-312020-09-302020-06-302020-03-31同比环比
销售商品、提供劳
310,360,596.92308,982,655.03167,499,008.68309,284,242.73186,003,168.4266.86%0.45%务收到的现金(元)
收到的税费返还(元)5,992,774.81,390,681.06867.941,143,147.681,065,788.24462.29%330.92%
收到其他与经营活
8,517,360.58382,181.642,569,113.13,760,577.573,386,739.97151.49%2128.62%动有关的现金(元)
经营活动现金流入
324,870,732.3310,755,517.73170,068,989.72314,187,967.98190,455,696.6370.58% 4.54%小计(元)
购买商品、接受劳
310,581,357.06253,920,344.34140,425,263.14161,521,539.67211,477,820.1746.86%22.31%务支付的现金(元)
支付给职工以及为
22,646,382.1711,645,769.8413,362,186.6412,297,808.7617,665,382.8628.20%94.46%职工支付的现金(元)
支付的各项税费(元)14,642,859.256,513,966.7610,376,587.4912,525,151.956,432,101.57127.65%124.79%
支付其他与经营活
30,644,056.2816,921,979.4822,990,919.0323,005,967.5114,157,754.96116.45%81.09%动有关的现金(元)
经营活动现金流出
378,514,654.76289,002,060.42187,154,956.3209,350,467.89249,733,059.5651.57%30.97%小计(元)
经营活动产生的现
-53,643,922.4621,753,457.31-17,085,966.58104,837,500.09-59,277,362.93-9.50%-346.60%金流量净额(元)
投资活动现金流入
20,276,164.38-213,427.620.00.0473,418.454182.93%-9600.25%小计(元)
购建固定资产、无
10,194,595.3979,259,878.9412,995,015.6922,256,089.5219,662,414.4-48.15%-87.14%形资产和其他长期
资产支付的现金(元)
投资活动现金流出
10,194,595.3980,253,585.4132,995,015.6924,458,605.7319,662,414.4-48.15%-87.30%小计(元)
投资活动产生的现
10,081,568.99-80,467,013.03-32,995,015.69-24,458,605.73-19,188,995.95-152.54%-112.53%金流量净额(元)
取得借款收到的现
137,564,754.0163,363,595.8535,000,000.038,500,000.0156,000,000.0-11.82%-15.79%金(元)
筹资活动现金流入
167,555,800.38163,363,595.8535,000,000.038,500,000.0156,000,000.07.41% 2.57%小计(元)
偿还债务支付的现
151,000,000.097,915,921.054,000,000.030,100,000.044,900,000.0236.30%54.21%金(元)
分配股利、利润或
4,246,151.22-3,613,521.132,389,695.2225,658,525.054,280,611.62-0.81%-217.51%偿付利息支付的现
金(元)
筹资活动现金流出
155,246,151.2244,302,399.8756,389,695.2255,758,525.0599,180,611.6256.53%250.42%小计(元)
筹资活动产生的现
12,309,649.16119,061,195.98-21,389,695.22-17,258,525.0556,819,388.38-78.34%-89.66%金流量净额(元)
汇率变动对现金及
122,268.78-3,912,283.351,145,994.0841,845.82-38,353.44-418.79%-103.13%现金等价物的影响
现金及现金等价物
-31,130,435.5356,435,356.91-70,324,683.4163,162,215.13-21,685,323.9443.56%-155.16%净增加额
期初现金及现金等
107,512,137.1951,076,780.28121,401,463.6958,239,248.5679,924,572.534.52%110.49%价物余额(元)
期末现金及现金等
76,381,701.66107,512,137.1951,076,780.28121,401,463.6958,239,248.5631.15%-28.96%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7638.17万元，与2020年一季度的5823.92万元相比，增长31.15%；环比2020年四季度的10751.21万元相比，增长-28.96%。

（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)97,645,274.31158,766,756.12110,545,387.05173,865,413.88108,290,568.32-9.83%-38.50%应收票据(元)33,761,806.2997,524,301.5489,015,515.0594,664,796.1282,214,065.35-58.93%-65.38%应收账款(元)268,599,640.61188,402,896.74222,065,169.77208,011,095.81230,088,602.8516.74%42.57%预付款项(元)30,423,272.740,740,356.1871,745,259.8330,034,481.6635,600,714.26-14.54%-25.32%其他应收款(元)1,336,211.781,078,944.321,542,670.121,100,208.26849,251.6457.34%23.84%存货(元)186,152,815.8128,287,554.29107,090,548.895,864,977.94146,963,522.8326.67%45.11%其他流动资产(元)7,657,639.892,432,594.45120,733.891,130,110.753,141,472.01143.76%214.79%流动资产合计(元)701,329,657.51774,898,382.52712,262,524.05700,073,906.64689,335,703.79 1.74%-9.49%固定资产(元)293,258,443.89289,278,131.72284,807,137.97287,078,544.15189,940,683.0354.39% 1.38%在建工程(元)86,654,938.7861,543,271.7735,246,640.7915,936,594.5100,270,408.6-13.58%40.80%无形资产(元)72,870,309.0473,466,659.0366,217,205.1566,714,293.4664,942,781.9712.21%-0.81%递延所得税资产(元)16,759,131.0116,051,605.217,941,894.0719,411,696.1917,787,260.52-5.78% 4.41%其他非流动资产(元)146,052,269.0985,358,813.0675,568,748.1265,924,470.6953,625,560.01172.36%71.10%非流动资产合计(元)632,576,048.38542,194,285.07495,196,804.07470,480,776.96427,204,694.1348.07%16.67%资产总计(元)1,333,905,705.891,317,092,667.591,207,459,328.121,170,554,683.61,116,540,397.9219.47% 1.28%短期借款(元)348,515,713.0361,950,000.0293,950,000.0291,950,000.0283,450,000.022.95%-3.71%应付账款(元)95,174,411.5795,337,177.3264,287,799.2167,514,626.2572,919,533.6130.52%-0.17%应付职工薪酬(元)9,580,234.2514,713,063.387,780,567.347,587,639.27,433,060.3528.89%-34.89%应交税费(元)5,852,682.587,664,594.648,610,159.0310,326,149.19720,337.59712.49%-23.64%其他应付款(元)47,548,660.3952,985,093.7151,428,844.4655,778,008.8442,393,236.4512.16%-10.26%流动负债合计(元)531,140,797.44545,215,384.06460,515,529.74452,916,341.07419,535,757.0726.60%-2.58%非流动负债合计(元)9,105,176.229,366,733.929,628,291.629,889,849.3210,151,407.02-10.31%-2.79%
负债合计(元)540,245,973.66554,582,117.98470,143,821.36462,806,190.39429,687,164.0925.73%-2.59%实收资本(或股本)
(元)232,322,851.0232,322,851.0232,322,851.0232,322,851.0232,322,851.00.00%0.00%资本公积金(元)65,762,138.6865,303,028.3364,590,462.763,877,897.0963,165,331.48 4.11%0.70%库存股(元)5,842,514.825,842,514.825,842,514.825,842,514.8211,684,970.83-50.00%0.00%盈余公积金(元)47,781,953.9947,781,953.9941,288,180.241,288,180.241,288,180.215.73%0.00%未分配利润(元)437,579,506.37406,329,174.69387,921,303.38358,734,359.1361,814,541.9820.94%7.69%
归属于母公司股东
777,552,935.22745,843,493.19720,229,282.46690,329,772.57686,853,233.8313.21% 4.25%权益合计(元)
股东权益合计(元)793,659,732.23762,510,549.61737,315,506.76707,748,493.21686,853,233.8315.55% 4.09%
负债和股东权益合
1,333,905,705.891,317,092,667.591,207,459,328.121,170,554,683.61,116,540,397.9219.47% 1.28%计
资产分析：2021年一季度资产总计为133390.57万元，与2020年一季度的111654.04万元相比，增长19.47%；环比2020年四季度的131709.27万元相比，增长1.28%。

负债分析：2021年一季度负债总计为54024.6万元，与2020年一季度的42968.72万元相比，增长25.73%；环比2020年四季度的55458.21万元相比，增长-2.59%。

（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)0.13450.10720.12560.08670.04780.090.03
扣除非经常损益后
29,514,665.1424,227,747.7729,038,959.5617,263,521.138,815,392.7920699272.355286917.37的净利润(元)
经营活动净收益(元)36,545,539.4125,849,834.1534,075,264.820,845,933.3312,382,109.5424163429.8710695705.26净资产收益率
ROE(%) 4.1 3.4 4.14 2.93 1.63 2.470.70
净资产收益率(扣除
3.87 3.31
4.12 2.51 1.29 2.580.56非经常损益)(%)
总资产净利率
ROA(%) 2.32 1.94 2.43 1.76 1.03 1.290.38销售净利率(%)7.72 5.738.23 6.29 5.44 2.28 1.99销售毛利率(%)19.7912.7425.6825.7626.94-7.157.05
营业总成本/营业总
90.8193.9690.2893.4793.94-3.13-3.15
收入(%)
营业利润/营业总收
8.97 6.610.337.7 6.85 2.12 2.37
入(%)
净利润/营业总收入
(%)7.72 5.738.23 6.29 5.44 2.28 1.99
营业费用/营业总收
5.080.2110.2512.6411.33-
6.25 4.87
入(%)
管理费用/营业总收
3.93 5.0 3.89
4.72 6.38-2.45-1.07
入(%)
财务费用/营业总收
0.680.91 1.190.7 2.12-1.44-0.23
入(%)
经营活动净收益/利
102.7893.5599.7183.5994.168.629.23润总额(%)
扣除非经常损益后
的净利润/归属于母
94.4597.2999.4985.6779.3215.13-2.84公司所有者的净利
润(%)
销售商品提供劳务
78.0472.2347.7696.9491.04-13.00 5.81收到的现金/营业收
入(%)
经营活动产生的现
-13.49 5.09-4.8732.86-29.0115.52-18.58金流量净额/营业收
入(%)
经营活动产生的现
-146.7984.15-50.14502.92-478.73331.94-230.94金流量净额/经营活
动净收益(%)
营业总收入同比增
94.6437.4719.9110.06-36.11130.7557.17
长率(%)
营业总收入环比增
-7.0321.979.9256.16-34.3427.31-29.00长率(%)
营业收入同比增长
94.6437.4719.9110.06-36.11130.7557.17
率(%)
营业收入环比增长
-7.0321.979.9256.16-34.3427.31-29.00率(%)
营业利润同比增长
率(%)155.1525.3581.98-8.72-45.9201.05129.80
营业利润环比增长
26.33-22.0247.5375.55-37.9464.2748.35
率(%)
净利润同比增长率
(%)176.1645.98113.05-11.46-48.34224.50130.18
净利润环比增长率
(%)25.21-15.0643.6980.7-33.8159.0240.27
归属母公司股东的
181.248.31115.51-11.15-48.34229.54132.89净利润同比增长率
(%)
归属母公司股东的
25.5-14.6844.8381.33-33.8159.3140.18净利润环比增长率
(%)
None。