中商官网
研究报告
美芝股份（002856）
主要经济指标
| 类别\年份 | 营业收入 （元) |
营业收入同比 （%) |
营业利润 （元) |
营业利润同比 （%) |
利润总额 （元) |
利润总额同比 （%) |
净利润 （元) |
净利润同比 （%) |
| 2025-03-31 | 63049300.0000 | -67.83 | -29715300.0000 | -352.18 | -29744800.0000 | -391.17 | -30434700.0000 | -1037.23 |
| 2024-09-30 | 534000000.0000 | -15.91 | -64597600.0000 | 165.39 | -65956300.0000 | 172.13 | -70727400.0000 | 252.19 |
| 2024-12-31 | 704000000.0000 | -19.82 | -288000000.0000 | 41.87 | -280000000.0000 | 38.61 | -282000000.0000 | 50.00 |
| 2024-03-31 | 196000000.0000 | 47.37 | 11783400.0000 | -241.02 | 10215500.0000 | -220.07 | 3247300.0000 | -150.29 |
| 2024-06-30 | 366000000.0000 | -0.81 | -11409800.0000 | -650.27 | -13105400.0000 | -793.85 | -24029000.0000 | -6947.82 |
| 2023-09-30 | 635000000.0000 | -44.00 | -24340800.0000 | 264.79 | -24237000.0000 | 261.91 | -20081900.0000 | 152.25 |
| 2023-12-31 | 878000000.0000 | -47.33 | -203000000.0000 | 16.00 | -202000000.0000 | 13.48 | -188000000.0000 | 35.25 |
| 2023-03-31 | 133000000.0000 | -24.43 | -8356100.0000 | -1132.00 | -8508300.0000 | -1199.26 | -6457700.0000 | -1833.61 |
| 2023-06-30 | 369000000.0000 | -50.00 | 2073500.0000 | -73.62 | 1888800.0000 | -75.71 | 350900.0000 | -90.57 |
| 2022-09-30 | 1134000000.0000 | 126.80 | -6672500.0000 | -86.20 | -6696900.0000 | -86.16 | -7961200.0000 | -78.27 |
| 2022-12-31 | 1667000000.0000 | 183.50 | -175000000.0000 | -21.17 | -178000000.0000 | -16.43 | -139000000.0000 | -13.66 |
| 2022-03-31 | 176000000.0000 | -8.81 | 809700.0000 | -36.56 | 774000.0000 | -32.51 | 372500.0000 | -59.40 |
| 2022-06-30 | 738000000.0000 | 112.68 | 7858700.0000 | -146.71 | 7776100.0000 | -146.07 | 3722100.0000 | -128.38 |
| 2021-09-30 | 500000000.0000 | -35.82 | -48338600.0000 | -421.36 | -48394500.0000 | -421.17 | -36639300.0000 | -451.63 |
| 2021-12-31 | 588000000.0000 | -52.92 | -222000000.0000 | -1025.76 | -213000000.0000 | -1040.54 | -161000000.0000 | -1145.03 |
| 2021-06-30 | 347000000.0000 | -14.11 | -16823000.0000 | -478.27 | -16878100.0000 | -476.14 | -13117000.0000 | -639.37 |
| 2021-03-31 | 193000000.0000 | 189.30 | 1276400.0000 | -108.31 | 1146900.0000 | -107.49 | 917500.0000 | -107.88 |
| 2020-09-30 | 779000000.0000 | 28.13 | 15041900.0000 | -44.05 | 15068200.0000 | -44.41 | 10419800.0000 | -48.51 |
| 2020-12-31 | 1249000000.0000 | 37.10 | 23980200.0000 | -204.65 | 22646600.0000 | -197.59 | 15406300.0000 | -186.39 |
| 2020-03-31 | 66713200.0000 | -48.68 | -15351700.0000 | -404.06 | -15311700.0000 | -403.52 | -11642200.0000 | -408.24 |
| 2019-12-31 | 911000000.0000 | -4.81 | -22913700.0000 | -165.39 | -23206900.0000 | -166.68 | -17833700.0000 | -167.24 |
| 2020-06-30 | 404000000.0000 | 12.85 | 4447400.0000 | -71.15 | 4487200.0000 | -70.85 | 2431900.0000 | -78.98 |
| 2019-09-30 | 608000000.0000 | -7.18 | 26885800.0000 | -29.46 | 27106400.0000 | -28.43 | 20235400.0000 | -30.03 |
| 2019-06-30 | 358000000.0000 | -16.74 | 15416400.0000 | -38.68 | 15393300.0000 | -38.18 | 11568600.0000 | -39.58 |
| 2019-03-31 | 130000000.0000 | -30.11 | 5048900.0000 | -32.18 | 5044700.0000 | -29.98 | 3777000.0000 | -33.18 |
| 2018-12-31 | 957000000.0000 | 1.38 | 35042700.0000 | -38.13 | 34802500.0000 | -39.09 | 26522700.0000 | -37.53 |
| 2018-06-30 | 430000000.0000 | 9.97 | 25139400.0000 | -21.20 | 24899400.0000 | -21.51 | 19148200.0000 | -18.81 |
| 2018-09-30 | 655000000.0000 | 5.99 | 38116600.0000 | -16.06 | 37876600.0000 | -22.15 | 28920300.0000 | -19.36 |
| 2018-03-31 | 186000000.0000 | 5.68 | 7444700.0000 | -40.17 | 7204700.0000 | -42.10 | 5652300.0000 | -38.25 |
| 2017-12-31 | 944000000.0000 | -0.63 | 56643500.0000 | -17.21 | 57140600.0000 | -16.89 | 42457300.0000 | -18.54 |
| 2017-06-30 | 391000000.0000 | -21.64 | 31901300.0000 | -9.25 | 31721100.0000 | -8.22 | 23585000.0000 | -10.37 |
| 2017-09-30 | 618000000.0000 | -13.45 | 45406800.0000 | -8.19 | 48651800.0000 | -0.63 | 35864600.0000 | -3.80 |
| 2017-03-31 | 176000000.0000 | -23.14 | 12443100.0000 | 19.42 | 12443100.0000 | 22.95 | 9153500.0000 | 7.01 |
| 2016-12-31 | 950000000.0000 | -10.63 | 68415900.0000 | 18.53 | 68750800.0000 | 14.25 | 52117800.0000 | 11.71 |
| 2016-09-30 | 714000000.0000 | -- | 49458300.0000 | -- | 48958500.0000 | -- | 37281800.0000 | -- |
| 2016-06-30 | 499000000.0000 | -- | 35151300.0000 | -- | 34561500.0000 | -- | 26313800.0000 | -- |
| 2016-03-31 | 229000000.0000 | -- | 10419400.0000 | -- | 10120300.0000 | -- | 8553700.0000 | -- |
| 2015-12-31 | 1063000000.0000 | 28.38 | 57719600.0000 | 11.68 | 60175500.0000 | 10.61 | 46654400.0000 | 14.70 |
| 2013-12-31 | 1018000000.0000 | 5.49 | 66550200.0000 | 1.92 | 65973200.0000 | 1.57 | 48369200.0000 | 1.71 |
| 2014-12-31 | 828000000.0000 | -18.66 | 51683200.0000 | -22.34 | 54401200.0000 | -17.54 | 40675400.0000 | -15.91 |
| 2012-12-31 | 965000000.0000 | 44.25 | 65296500.0000 | 49.57 | 64953400.0000 | 48.82 | 47555600.0000 | 46.28 |
| 2011-12-31 | 669000000.0000 | -- | 43655800.0000 | -- | 43646600.0000 | -- | 32510300.0000 | -- |
| 2025-06-30 | 123000000.0000 | -66.39 | -51711500.0000 | 353.22 | -44873000.0000 | 242.40 | -45936600.0000 | 91.17 |
| 2025-09-30 | 241000000.0000 | -54.87 | -59088100.0000 | -8.53 | -50434500.0000 | -23.53 | -53135400.0000 | -24.87 |
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) |
| 2025-03 | -46.39 | -47.18 | -1.63 | -22.2000 | 3.0700 | 0.33 | 0.03 |
| 2024-09 | -11.24 | -12.35 | -3.20 | -18.4800 | 23.3900 | 0.78 | 0.26 |
| 2024-12 | -39.91 | -39.77 | -14.56 | -113.2500 | 31.6800 | 0.82 | 0.37 |
| 2024-03 | 6.12 | 5.21 | 0.50 | 0.8600 | 8.0800 | 0.85 | 0.10 |
| 2024-06 | -1.91 | -3.58 | -0.64 | -6.4700 | 14.8200 | 0.81 | 0.18 |
| 2023-09 | -3.62 | -3.82 | -1.10 | -3.0000 | 26.6100 | 0.84 | 0.29 |
| 2023-12 | -26.08 | -23.01 | -9.31 | -38.6600 | 40.5800 | 0.87 | 0.40 |
| 2023-03 | -6.02 | -6.40 | -0.40 | -0.9400 | 6.6800 | 0.53 | 0.06 |
| 2023-06 | 0.81 | 0.51 | 0.08 | 0.4100 | 17.0100 | 0.74 | 0.16 |
| 2022-09 | -0.62 | -0.59 | -0.30 | -0.6000 | 41.5100 | 1.92 | 0.50 |
| 2022-12 | -10.80 | -10.68 | -7.91 | -24.1000 | 74.5500 | 1.81 | 0.74 |
| 2022-03 | 0.57 | 0.44 | 0.04 | 0.0600 | 7.3600 | 0.94 | 0.10 |
| 2022-06 | 1.22 | 1.05 | 0.39 | 0.5600 | 28.9200 | 1.95 | 0.37 |
| 2021-09 | -9.40 | -9.68 | -2.89 | -4.5200 | 13.5600 | 0.72 | 0.30 |
| 2021-12 | -37.41 | -36.22 | -13.30 | -21.5300 | 22.6000 | 0.66 | 0.37 |
| 2021-06 | -4.90 | -4.86 | -1.00 | -1.5900 | 7.6900 | 0.74 | 0.21 |
| 2021-03 | 0.52 | 0.59 | 0.07 | 0.1100 | 5.2900 | 0.81 | 0.12 |
| 2020-09 | 1.93 | 1.93 | 0.86 | 1.5100 | 5.1000 | 1.17 | 0.45 |
| 2020-12 | 0.48 | 1.81 | 1.27 | 2.1500 | 8.2700 | 1.32 | 0.70 |
| 2020-03 | -22.57 | -22.95 | -1.02 | -- | 0.2600 | 0.32 | 0.04 |
| 2019-12 | -2.41 | -2.55 | -1.50 | -2.7300 | 3.4300 | 1.06 | 0.59 |
| 2020-06 | 1.24 | 1.11 | 0.29 | 0.3800 | 2.6200 | 0.93 | 0.26 |
| 2019-09 | 4.44 | 4.46 | 1.85 | 3.0100 | 1.8200 | 1.00 | 0.41 |
| 2019-06 | 4.19 | 4.30 | 1.09 | 1.7300 | 1.1000 | 0.91 | 0.25 |
| 2019-03 | 3.85 | 3.88 | 0.37 | 0.5700 | 0.4600 | 0.68 | 0.10 |
| 2018-12 | 3.55 | 3.64 | 2.41 | 3.9900 | 4.3400 | 1.30 | 0.66 |
| 2018-06 | 5.58 | 5.79 | 1.88 | 2.9000 | 2.0800 | 1.30 | 0.33 |
| 2018-09 | 5.80 | 5.78 | 2.87 | 4.3200 | 2.7600 | 1.28 | 0.50 |
| 2018-03 | 4.30 | 3.87 | 0.57 | 0.8600 | 1.0100 | 1.20 | 0.15 |
| 2017-12 | 5.83 | 6.05 | 4.08 | 7.5300 | 5.1800 | 1.57 | 0.67 |
| 2017-06 | 8.18 | 8.11 | 2.60 | 4.8500 | 2.0000 | 1.34 | 0.32 |
| 2017-09 | 7.44 | 7.87 | 3.80 | 6.6500 | 2.5400 | 1.40 | 0.48 |
| 2017-03 | 6.82 | 7.07 | 1.00 | 2.6600 | 0.8600 | 1.27 | 0.14 |
| 2016-12 | 7.26 | 7.24 | 6.28 | 16.6500 | 3.8200 | 1.72 | 0.87 |
| 2016-09 | 6.86 | 6.86 | -- | -- | -- | -- | -- |
| 2016-06 | 7.01 | 6.93 | -- | 8.7400 | -- | -- | -- |
| 2016-03 | 4.80 | 4.42 | -- | 2.9300 | -- | -- | -- |
| 2015-12 | 5.46 | 5.66 | 5.34 | 17.1900 | 4.4300 | 2.01 | 0.94 |
| 2013-12 | 6.58 | 6.48 | 8.87 | 25.3800 | 13.5700 | 2.54 | 1.37 |
| 2014-12 | 6.28 | 6.57 | 6.49 | 17.1400 | 6.2800 | 1.72 | 0.99 |
| 2012-12 | 6.74 | 6.73 | 11.79 | 39.2500 | 15.0800 | 3.43 | 1.75 |
| 2011-12 | 6.58 | 6.52 | 12.51 | 40.9800 | 11.1600 | 3.10 | 1.92 |
| 2025-06 | -41.46 | -36.48 | -2.57 | -39.0800 | 6.2700 | 0.32 | 0.07 |
| 2025-09 | -24.90 | -20.93 | -- | -- | -- | -- | -- |
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 |
| 2025-03 | 95.57 | 4.44 | 0.7700 | 0.7100 |
| 2024-09 | 84.51 | 15.49 | 0.9000 | 0.8400 |
| 2024-12 | 94.28 | 5.72 | 0.7900 | 0.7300 |
| 2024-03 | 81.48 | 18.47 | 0.9300 | 0.8700 |
| 2024-06 | 82.73 | 17.27 | 0.9200 | 0.8500 |
| 2023-09 | 75.40 | 24.60 | 1.0300 | 0.9500 |
| 2023-12 | 82.66 | 17.34 | 0.9200 | 0.8600 |
| 2023-03 | 73.97 | 26.03 | 1.1200 | 1.0500 |
| 2023-06 | 75.07 | 24.93 | 1.0500 | 0.9800 |
| 2022-09 | 69.18 | 30.82 | 1.1800 | 1.1000 |
| 2022-12 | 74.93 | 25.07 | 1.1300 | 1.0600 |
| 2022-03 | 61.43 | 38.63 | 1.4400 | 1.3000 |
| 2022-06 | 66.38 | 33.62 | 1.2200 | 1.1400 |
| 2021-09 | 52.75 | 47.25 | 1.7500 | 1.6100 |
| 2021-12 | 58.43 | 41.51 | 1.5100 | 1.4100 |
| 2021-06 | 51.69 | 48.37 | 1.7500 | 1.6000 |
| 2021-03 | 49.88 | 50.12 | 1.7900 | 1.6700 |
| 2020-09 | 52.94 | 47.06 | 1.7300 | 1.6000 |
| 2020-12 | 53.40 | 46.60 | 1.6800 | 1.5700 |
| 2020-03 | 57.84 | 42.16 | 1.5600 | 1.2000 |
| 2019-12 | 58.26 | 41.74 | 1.5500 | 1.2200 |
| 2020-06 | 58.52 | 41.42 | 1.5400 | 1.4300 |
| 2019-09 | 53.48 | 46.52 | 1.7700 | 1.2800 |
| 2019-06 | 52.13 | 47.87 | 1.8100 | 1.3300 |
| 2019-03 | 51.32 | 48.68 | 1.8400 | 1.4100 |
| 2018-12 | 54.25 | 45.75 | 1.7500 | 1.4000 |
| 2018-06 | 50.57 | 49.51 | 1.8800 | 1.5100 |
| 2018-09 | 49.62 | 50.38 | 1.9100 | 1.4300 |
| 2018-03 | 48.10 | 51.90 | 1.9700 | 1.6300 |
| 2017-12 | 53.46 | 46.61 | 1.8000 | 1.5700 |
| 2017-06 | 48.11 | 51.89 | 2.0000 | 1.6800 |
| 2017-09 | 49.34 | 50.59 | 1.9400 | 1.5100 |
| 2017-03 | 50.48 | 49.52 | 1.9100 | 1.5800 |
| 2016-12 | 68.83 | 31.17 | 1.3900 | 1.1500 |
| 2016-09 | -- | -- | -- | -- |
| 2016-06 | -- | -- | -- | -- |
| 2016-03 | -- | -- | -- | -- |
| 2015-12 | 74.18 | 25.82 | 1.3100 | 0.9900 |
| 2013-12 | 70.43 | 29.57 | 1.3900 | 1.2100 |
| 2014-12 | 69.69 | 30.31 | 1.4000 | 1.1200 |
| 2012-12 | 74.05 | 26.13 | 1.5000 | 1.3100 |
| 2011-12 | 71.35 | 28.65 | 1.4800 | 1.2300 |
| 2025-06 | 95.02 | 4.95 | 0.7600 | 0.7000 |
| 2025-09 | -- | -- | -- | -- |
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) |
| 2025-03 | 92296300.0000 | 1851300.0000 | 13022200.0000 | 4856600.0000 |
| 2024-09 | 594000000.0000 | 7801100.0000 | 45630200.0000 | 21983800.0000 |
| 2024-12 | 985000000.0000 | 9141200.0000 | 59295000.0000 | 35607200.0000 |
| 2024-03 | 184000000.0000 | 2368800.0000 | 13727600.0000 | 7450500.0000 |
| 2024-06 | 373000000.0000 | 5495200.0000 | 32424800.0000 | 14235700.0000 |
| 2023-09 | 658000000.0000 | 10637900.0000 | 56353000.0000 | 18363800.0000 |
| 2023-12 | 1107000000.0000 | 12507700.0000 | 75991000.0000 | 30396100.0000 |
| 2023-03 | 141000000.0000 | 3658900.0000 | 17298800.0000 | 6375800.0000 |
| 2023-06 | 366000000.0000 | 7859900.0000 | 39490500.0000 | 13881700.0000 |
| 2022-09 | 1141000000.0000 | 14290500.0000 | 38481900.0000 | 12970800.0000 |
| 2022-12 | 1847000000.0000 | 15597700.0000 | 61600100.0000 | 27790300.0000 |
| 2022-03 | 175000000.0000 | 3124500.0000 | 10651300.0000 | 4202000.0000 |
| 2022-06 | 729000000.0000 | 7546300.0000 | 21068900.0000 | 10653300.0000 |
| 2021-09 | 547000000.0000 | 11110300.0000 | 31745300.0000 | 8117700.0000 |
| 2021-12 | 808000000.0000 | 17036900.0000 | 44455100.0000 | 11815000.0000 |
| 2021-06 | 364000000.0000 | 6918000.0000 | 21821400.0000 | 5327100.0000 |
| 2021-03 | 192000000.0000 | 3472000.0000 | 10055700.0000 | 2672800.0000 |
| 2020-09 | 764000000.0000 | 10254500.0000 | 29051100.0000 | 7497700.0000 |
| 2020-12 | 1243000000.0000 | 13905500.0000 | 41773900.0000 | 13104300.0000 |
| 2020-03 | 81773400.0000 | 2877600.0000 | 8268500.0000 | 2257100.0000 |
| 2019-12 | 933000000.0000 | 16325500.0000 | 43734400.0000 | 7942800.0000 |
| 2020-06 | 399000000.0000 | 6428400.0000 | 18678700.0000 | 5469800.0000 |
| 2019-09 | 581000000.0000 | 11420000.0000 | 27467600.0000 | 4838900.0000 |
| 2019-06 | 343000000.0000 | 7666700.0000 | 21756600.0000 | 2984800.0000 |
| 2019-03 | 125000000.0000 | 3466300.0000 | 9227000.0000 | 1357700.0000 |
| 2018-12 | 923000000.0000 | 14972100.0000 | 38953200.0000 | 2938900.0000 |
| 2018-06 | 406000000.0000 | 6934500.0000 | 17935800.0000 | 55300.0000 |
| 2018-09 | 617000000.0000 | 10536800.0000 | 24938500.0000 | 4238500.0000 |
| 2018-03 | 178000000.0000 | 4232800.0000 | 8507100.0000 | 17900.0000 |
| 2017-12 | 889000000.0000 | 14107400.0000 | 30023100.0000 | 2148800.0000 |
| 2017-06 | 359000000.0000 | 5486500.0000 | 11619900.0000 | 3112800.0000 |
| 2017-09 | 572000000.0000 | 9585600.0000 | 19506400.0000 | 4217000.0000 |
| 2017-03 | 164000000.0000 | 2759700.0000 | 5509200.0000 | 1945100.0000 |
| 2016-12 | 881000000.0000 | 7353400.0000 | 24191100.0000 | 8685400.0000 |
| 2016-09 | 665000000.0000 | 5322500.0000 | 17292600.0000 | 6284000.0000 |
| 2016-06 | 464000000.0000 | 3327300.0000 | 11731700.0000 | 4397100.0000 |
| 2016-03 | 218000000.0000 | 1929000.0000 | 6167000.0000 | 2572400.0000 |
| 2015-12 | 1005000000.0000 | 8064700.0000 | 22631300.0000 | 8698700.0000 |
| 2013-12 | 951000000.0000 | 7910600.0000 | 29125400.0000 | 4450700.0000 |
| 2014-12 | 776000000.0000 | 5595600.0000 | 24877000.0000 | 5310800.0000 |
| 2012-12 | 900000000.0000 | 6438500.0000 | 22442400.0000 | 7744500.0000 |
| 2011-12 | 625000000.0000 | 4491000.0000 | 18871900.0000 | 5597500.0000 |
| 2025-06 | 174000000.0000 | 3429400.0000 | 28472800.0000 | 4678300.0000 |
| 2025-09 | 301000000.0000 | 5111400.0000 | 39109900.0000 | 5995300.0000 |