中商官网
研究报告
学大教育（000526）
主要经济指标
| 类别\年份 | 营业收入 （元) |
营业利润 （元) |
利润总额 （元) |
净利润 （元) |
资产总计 （元) |
负债合计 （元) |
股东权益合计 （元) |
| 1992 | 45769300.0000 | 1105200.0000 | 2206700.0000 | 2206700.0000 | 70694600.0000 | 31752200.0000 | 38942400.0000 |
| 1993 | 50555100.0000 | 6768700.0000 | 9932100.0000 | 9932100.0000 | 139000000.0000 | 34260400.0000 | 105000000.0000 |
| 1994 | 41911800.0000 | 6385800.0000 | 6628400.0000 | 5678500.0000 | 151000000.0000 | 41061300.0000 | 110000000.0000 |
| 1995 | 13564900.0000 | 8529700.0000 | 8335200.0000 | 6813500.0000 | 158000000.0000 | 30014200.0000 | 128000000.0000 |
| 1996 | 8899500.0000 | 334400.0000 | 343800.0000 | 287300.0000 | 171000000.0000 | 8734900.0000 | 162000000.0000 |
| 1997 | 11212900.0000 | -6203900.0000 | -6217200.0000 | -6217200.0000 | 192000000.0000 | 35105100.0000 | 157000000.0000 |
| 1998 | 7513600.0000 | -29198900.0000 | -32636000.0000 | -32636000.0000 | 189000000.0000 | 64940300.0000 | 124000000.0000 |
| 1999 | 5441800.0000 | 9076100.0000 | 8597600.0000 | 8597600.0000 | 206000000.0000 | 60401600.0000 | 145000000.0000 |
| 2000 | 86625800.0000 | 19657900.0000 | 19654300.0000 | 16690900.0000 | 227000000.0000 | 64427000.0000 | 163000000.0000 |
| 2001 | 164000000.0000 | 15015500.0000 | 17572400.0000 | 14389800.0000 | 460000000.0000 | 282000000.0000 | 178000000.0000 |
| 2002 | 9150100.0000 | 6618300.0000 | 8097900.0000 | 6409500.0000 | 230000000.0000 | 62774400.0000 | 167000000.0000 |
| 2003 | 5918600.0000 | 704500.0000 | 699200.0000 | 122600.0000 | 208000000.0000 | 41053000.0000 | 167000000.0000 |
| 2004 | 13709700.0000 | -11297600.0000 | -10348000.0000 | -7586400.0000 | 202000000.0000 | 45640400.0000 | 156000000.0000 |
| 2005 | 11015300.0000 | -11892000.0000 | -11899200.0000 | -3511800.0000 | 205000000.0000 | 60848000.0000 | 145000000.0000 |
| 2006 | 5863100.0000 | 7331600.0000 | 366900.0000 | -120300.0000 | 240000000.0000 | 85330000.0000 | 154000000.0000 |
| 2007 | 3788900.0000 | 3151100.0000 | 3310500.0000 | 1892600.0000 | 200000000.0000 | 44316800.0000 | 156000000.0000 |
| 2008 | 4818400.0000 | -11341300.0000 | -12155400.0000 | -12155400.0000 | 182000000.0000 | 37993400.0000 | 144000000.0000 |
| 2009 | 11902000.0000 | 522800.0000 | 783900.0000 | 725800.0000 | 192000000.0000 | 42620900.0000 | 149000000.0000 |
| 2010 | 44414500.0000 | 8943600.0000 | 8943600.0000 | 6964100.0000 | 192000000.0000 | 35567100.0000 | 157000000.0000 |
| 2011 | 8980500.0000 | 5527800.0000 | 5526400.0000 | 4451300.0000 | 198000000.0000 | 40666400.0000 | 158000000.0000 |
| 2012 | 65206400.0000 | 5175200.0000 | 5159700.0000 | 3674100.0000 | 203000000.0000 | 40902600.0000 | 162000000.0000 |
| 2013 | 10168200.0000 | -5856400.0000 | -5800300.0000 | -6653000.0000 | 198000000.0000 | 42373600.0000 | 156000000.0000 |
| 2014 | 18805600.0000 | 3688000.0000 | 3724000.0000 | 2027100.0000 | 201000000.0000 | 43170300.0000 | 158000000.0000 |
| 2015 | 25065400.0000 | -10124400.0000 | -10431800.0000 | -13476100.0000 | 335000000.0000 | 191000000.0000 | 144000000.0000 |
| 2016 | 1307000000.0000 | -113000000.0000 | -114000000.0000 | -101000000.0000 | 3441000000.0000 | 3397000000.0000 | 44726500.0000 |
| 2017 | 2812000000.0000 | 78955900.0000 | 72793200.0000 | 22580000.0000 | 3585000000.0000 | 3520000000.0000 | 65509700.0000 |
| 2018 | 2893000000.0000 | 59415000.0000 | 50895300.0000 | 10263500.0000 | 3652000000.0000 | 3576000000.0000 | 75884200.0000 |
| 2019 | 2992000000.0000 | 47782200.0000 | 43153100.0000 | 12315400.0000 | 3596000000.0000 | 3505000000.0000 | 91046100.0000 |
| 2020 | 2430000000.0000 | 81458600.0000 | 77923400.0000 | 42776600.0000 | 3515000000.0000 | 3383000000.0000 | 132000000.0000 |
| 2021 | 2529000000.0000 | -484000000.0000 | -511000000.0000 | -539000000.0000 | 3463000000.0000 | 3048000000.0000 | 415000000.0000 |
| 2022 | 1798000000.0000 | 62642800.0000 | 53721800.0000 | 11031800.0000 | 3182000000.0000 | 2758000000.0000 | 424000000.0000 |
| 2023 | 2213000000.0000 | 226000000.0000 | 221000000.0000 | 152000000.0000 | 3152000000.0000 | 2563000000.0000 | 590000000.0000 |
| 2024 | 2786000000.0000 | 252000000.0000 | 239000000.0000 | 176000000.0000 | 3828000000.0000 | 3026000000.0000 | 802000000.0000 |
| 2025 | 3227000000.0000 | 274000000.0000 | 270000000.0000 | 189000000.0000 | -- | -- | -- |
盈利能力分析
| 类别\年份 | 销售毛利率 （%) |
营业利润率 （%) |
总资产利润率 （%) |
净资产收益率 | 存货周转率 | 应收账款周转率 （次) |
总资产周转率 （次) |
| 1992 | 2.74 | 4.82 | 3.12 | -- | 2.0200 | 3.43 | 0.65 |
| 1993 | 11.75 | 19.65 | 7.15 | -- | 1.6900 | 3.97 | 0.36 |
| 1994 | 2.73 | 15.82 | 4.39 | -- | 0.9900 | 3.72 | 0.28 |
| 1995 | -76.53 | 61.45 | 5.28 | -- | 0.4500 | 1.27 | 0.09 |
| 1996 | -147.62 | 3.86 | 0.20 | -- | 0.6800 | 0.87 | 0.05 |
| 1997 | -114.83 | -55.45 | -3.24 | -3.4400 | 0.9500 | 1.17 | 0.06 |
| 1998 | -391.77 | -434.36 | -17.27 | -21.9500 | 0.5700 | 1.16 | 0.04 |
| 1999 | -213.15 | 157.99 | 4.17 | -- | 0.1400 | -- | 0.03 |
| 2000 | 17.57 | 22.69 | 8.66 | 10.1200 | 1.4700 | -- | 0.38 |
| 2001 | 9.15 | 10.71 | 3.82 | 10.2000 | 1.5700 | 31.39 | 0.36 |
| 2002 | -114.11 | 88.50 | 3.52 | 4.2200 | 0.0100 | 2.71 | 0.04 |
| 2003 | -141.72 | 11.81 | 0.34 | 0.3100 | 0.3000 | 4.48 | 0.03 |
| 2004 | -81.82 | -75.48 | -5.12 | -2.4700 | 0.0600 | 11.59 | 0.07 |
| 2005 | -174.70 | -108.02 | -5.80 | 3.1300 | -- | 11.84 | 0.05 |
| 2006 | -165.88 | 6.26 | 0.15 | 0.8000 | 0.0000 | 10.62 | 0.02 |
| 2007 | -211.44 | 87.37 | 1.66 | 1.8600 | 0.5200 | -- | 0.02 |
| 2008 | -235.37 | -252.27 | -6.68 | -7.9100 | 328.4000 | -- | 0.03 |
| 2009 | 4.39 | 6.59 | 0.41 | 0.7100 | 307.2700 | -- | 0.06 |
| 2010 | 19.68 | 20.14 | 4.66 | 4.6000 | -- | -- | 0.23 |
| 2011 | 2.51 | 61.54 | 2.79 | 2.8000 | -- | -- | 0.05 |
| 2012 | 7.97 | 7.91 | 2.54 | 2.3100 | -- | 1.19 | 0.32 |
| 2013 | -57.60 | -57.04 | -2.93 | -4.2300 | -- | 0.35 | 0.05 |
| 2014 | 19.61 | 19.80 | 1.85 | 1.2700 | -- | 4.81 | 0.09 |
| 2015 | -40.39 | -41.62 | -3.11 | -9.0600 | -- | 2.11 | 0.07 |
| 2016 | -8.80 | -8.72 | -3.31 | -103.4100 | -- | 47.62 | 0.38 |
| 2017 | 2.06 | 2.59 | 2.03 | 41.1100 | -- | 101.41 | 0.78 |
| 2018 | 1.07 | 1.76 | 1.39 | 16.7600 | 59296.9400 | 115.38 | 0.79 |
| 2019 | 0.80 | 1.44 | 1.20 | 15.1400 | 53236.7100 | 85.51 | 0.83 |
| 2020 | -2.80 | 3.21 | 2.22 | 36.4600 | 4950.0500 | 63.60 | 0.69 |
| 2021 | -20.76 | -20.21 | -14.76 | -99.3000 | 1243.6300 | 74.84 | 0.73 |
| 2022 | 1.72 | 2.99 | 1.69 | 2.5300 | 898.1900 | 62.39 | 0.57 |
| 2023 | 9.44 | 9.99 | 7.01 | 29.9500 | 250.8400 | 88.67 | 0.70 |
| 2024 | 7.86 | 8.58 | 6.24 | 25.9600 | 113.1600 | 150.00 | 0.73 |
| 2025 | 7.31 | 8.37 | -- | -- | -- | -- | -- |
偿债能力分析
| 类别\年份 | 资产负债率 （%) |
股东权益比率 （%) |
流动比率 | 速动比率 |
| 1992 | 44.91 | 55.09 | 1.6100 | 0.7800 |
| 1993 | 24.65 | 75.54 | 2.6800 | 1.1300 |
| 1994 | 27.19 | 72.85 | 2.0900 | 0.8000 |
| 1995 | 19.00 | 81.01 | 2.6500 | 1.3100 |
| 1996 | 5.11 | 94.74 | 10.8300 | 8.2200 |
| 1997 | 18.28 | 81.77 | 2.5700 | 1.2300 |
| 1998 | 34.36 | 65.61 | 1.6200 | 0.8200 |
| 1999 | 29.32 | 70.39 | 2.0200 | 0.8500 |
| 2000 | 28.38 | 71.81 | 2.9600 | 2.0500 |
| 2001 | 61.30 | 38.70 | 0.8800 | 0.2700 |
| 2002 | 27.29 | 72.61 | 1.1400 | 0.5600 |
| 2003 | 19.74 | 80.29 | 1.1700 | 0.7400 |
| 2004 | 22.59 | 77.23 | 1.4600 | 1.1900 |
| 2005 | 29.68 | 70.73 | 1.1300 | 1.0200 |
| 2006 | 35.55 | 64.17 | 1.0100 | 0.9100 |
| 2007 | 22.16 | 78.00 | 1.0800 | 1.0800 |
| 2008 | 20.88 | 79.12 | 0.6700 | 0.6400 |
| 2009 | 22.20 | 77.60 | 0.5900 | 0.5700 |
| 2010 | 18.52 | 81.77 | 0.6500 | 0.6200 |
| 2011 | 20.54 | 79.80 | 0.9700 | 0.9700 |
| 2012 | 20.15 | 79.80 | 2.3900 | 1.9600 |
| 2013 | 21.40 | 78.79 | 1.1700 | 1.1600 |
| 2014 | 21.48 | 78.61 | 0.2700 | 0.2000 |
| 2015 | 57.01 | 42.99 | 0.8100 | 0.8000 |
| 2016 | 98.72 | 1.30 | 0.4100 | 0.3100 |
| 2017 | 98.19 | 1.83 | 0.4300 | 0.2800 |
| 2018 | 97.92 | 2.08 | 0.4400 | 0.3300 |
| 2019 | 97.47 | 2.53 | 0.4200 | 0.3800 |
| 2020 | 96.24 | 3.76 | 0.3800 | 0.3500 |
| 2021 | 88.02 | 11.98 | 0.4200 | 0.4100 |
| 2022 | 86.68 | 13.32 | 0.3900 | 0.3900 |
| 2023 | 81.31 | 18.72 | 0.4700 | 0.4600 |
| 2024 | 79.05 | 20.95 | 0.4900 | 0.4700 |
| 2025 | -- | -- | -- | -- |
成本费用分析
| 类别\年份 | 营业成本 （元) |
销售费用 （元) |
管理费用 （元) |
财务费用 （元) |
| 1992 | 44516200.0000 | 1649100.0000 | 3809900.0000 | -7619400.0000 |
| 1993 | 44616900.0000 | 3867500.0000 | 2409000.0000 | -12192900.0000 |
| 1994 | 40769400.0000 | 3650800.0000 | 2685700.0000 | 1197500.0000 |
| 1995 | 23946700.0000 | 6177100.0000 | 3878300.0000 | 1358100.0000 |
| 1996 | 22036600.0000 | 5483200.0000 | 3483200.0000 | 1270800.0000 |
| 1997 | 24088600.0000 | 4980900.0000 | 5631100.0000 | 2319700.0000 |
| 1998 | 36949900.0000 | 4473800.0000 | 25249900.0000 | 1817300.0000 |
| 1999 | 17041100.0000 | 3717500.0000 | 7306800.0000 | 1808400.0000 |
| 2000 | 71409900.0000 | 440100.0000 | 2859300.0000 | 1425700.0000 |
| 2001 | 149000000.0000 | 105500.0000 | 16434700.0000 | 7193300.0000 |
| 2002 | 19591000.0000 | -- | 15722500.0000 | 3091600.0000 |
| 2003 | 14306500.0000 | 14600.0000 | 9802500.0000 | 2761300.0000 |
| 2004 | 24926800.0000 | 14701500.0000 | 7614600.0000 | 1736300.0000 |
| 2005 | 30258900.0000 | 18542300.0000 | 10986700.0000 | 244100.0000 |
| 2006 | 15588900.0000 | 5616700.0000 | 9737700.0000 | -67900.0000 |
| 2007 | 11800300.0000 | -- | 6732000.0000 | 1354100.0000 |
| 2008 | 16159700.0000 | 2319200.0000 | 8592200.0000 | -291400.0000 |
| 2009 | 11379200.0000 | 200000.0000 | 7187800.0000 | 185200.0000 |
| 2010 | 35675600.0000 | -- | 6711500.0000 | -28800.0000 |
| 2011 | 8755100.0000 | -- | 5809300.0000 | 42700.0000 |
| 2012 | 60006800.0000 | -- | 5832900.0000 | 7200.0000 |
| 2013 | 16024600.0000 | -- | 11378800.0000 | -191900.0000 |
| 2014 | 15117600.0000 | -- | 8108800.0000 | -47400.0000 |
| 2015 | 35189800.0000 | -- | 24342600.0000 | 187500.0000 |
| 2016 | 1422000000.0000 | 121000000.0000 | 250000000.0000 | 57296200.0000 |
| 2017 | 2754000000.0000 | 248000000.0000 | 369000000.0000 | 83532600.0000 |
| 2018 | 2862000000.0000 | 229000000.0000 | 362000000.0000 | 80893700.0000 |
| 2019 | 2968000000.0000 | 243000000.0000 | 397000000.0000 | 81077600.0000 |
| 2020 | 2498000000.0000 | 228000000.0000 | 315000000.0000 | 77801900.0000 |
| 2021 | 3054000000.0000 | 204000000.0000 | 348000000.0000 | 95445300.0000 |
| 2022 | 1767000000.0000 | 117000000.0000 | 257000000.0000 | 71400400.0000 |
| 2023 | 2004000000.0000 | 164000000.0000 | 347000000.0000 | 60694500.0000 |
| 2024 | 2567000000.0000 | 189000000.0000 | 438000000.0000 | 53417400.0000 |
| 2025 | 2991000000.0000 | 246000000.0000 | 476000000.0000 | 60958200.0000 |