中商官网
研究报告
湘佳股份（002982）
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 | 1078000000.0000 | 19.12 | 37188800.0000 | -463.16 | 36016400.0000 | -276.61 | 33377600.0000 | -248.36 |
| 2024-12-31 | 4204000000.0000 | 8.07 | 153000000.0000 | -213.33 | 111000000.0000 | -178.72 | 102000000.0000 | -168.92 |
| 2024-09-30 | 2985000000.0000 | 5.48 | 123000000.0000 | -367.28 | 97496200.0000 | -295.16 | 91616100.0000 | -262.62 |
| 2024-06-30 | 1853000000.0000 | 4.10 | 31636200.0000 | -139.67 | 17369600.0000 | -121.28 | 13504400.0000 | -115.59 |
| 2024-03-31 | 905000000.0000 | -0.44 | -10240400.0000 | -59.31 | -20392900.0000 | -22.85 | -22498200.0000 | -23.14 |
| 2023-09-30 | 2830000000.0000 | 4.08 | -46018900.0000 | -142.61 | -49958300.0000 | -146.69 | -56336400.0000 | -156.34 |
| 2023-12-31 | 3890000000.0000 | 1.75 | -135000000.0000 | -208.00 | -141000000.0000 | -214.63 | -148000000.0000 | -230.97 |
| 2023-03-31 | 909000000.0000 | 15.94 | -25166500.0000 | -300.40 | -26432100.0000 | -314.17 | -29271700.0000 | -385.92 |
| 2023-06-30 | 1780000000.0000 | 9.34 | -79744400.0000 | -1397.88 | -81611800.0000 | -1519.29 | -86617400.0000 | -2149.44 |
| 2022-12-31 | 3823000000.0000 | 27.18 | 125000000.0000 | 287.67 | 123000000.0000 | 294.74 | 113000000.0000 | 293.84 |
| 2022-09-30 | 2719000000.0000 | 24.38 | 108000000.0000 | -2314.39 | 107000000.0000 | -1825.56 | 100000000.0000 | -1186.07 |
| 2022-03-31 | 784000000.0000 | 7.99 | 12558300.0000 | 45.58 | 12341400.0000 | 47.72 | 10237800.0000 | 36.83 |
| 2022-06-30 | 1628000000.0000 | 16.70 | 6144200.0000 | -263.20 | 5750200.0000 | -230.45 | 4226400.0000 | -173.11 |
| 2021-12-31 | 3006000000.0000 | 37.26 | 32244300.0000 | -82.19 | 31159900.0000 | -82.40 | 28691600.0000 | -83.12 |
| 2021-06-30 | 1395000000.0000 | 41.19 | -3764900.0000 | -102.63 | -4407900.0000 | -103.15 | -5780900.0000 | -104.19 |
| 2021-09-30 | 2186000000.0000 | 42.41 | -4877200.0000 | -102.67 | -6200900.0000 | -103.44 | -9207500.0000 | -105.20 |
| 2020-12-31 | 2190000000.0000 | 16.61 | 181000000.0000 | -25.82 | 177000000.0000 | -24.03 | 170000000.0000 | -25.76 |
| 2021-03-31 | 726000000.0000 | 36.72 | 8626200.0000 | -92.16 | 8354700.0000 | -92.34 | 7482200.0000 | -93.07 |
| 2020-09-30 | 1535000000.0000 | 17.09 | 183000000.0000 | 0.55 | 180000000.0000 | 3.45 | 177000000.0000 | 3.51 |
| 2020-06-30 | 988000000.0000 | 27.65 | 143000000.0000 | 105.88 | 140000000.0000 | 111.70 | 138000000.0000 | 112.24 |
| 2020-03-31 | 531000000.0000 | 41.98 | 110000000.0000 | 228.79 | 109000000.0000 | 226.48 | 108000000.0000 | 232.26 |
| 2019-12-31 | 1878000000.0000 | 24.04 | 244000000.0000 | 101.65 | 233000000.0000 | 97.46 | 229000000.0000 | 99.13 |
| 2019-09-30 | 1311000000.0000 | -- | 182000000.0000 | -- | 174000000.0000 | -- | 171000000.0000 | -- |
| 2019-06-30 | 774000000.0000 | 12.34 | 69457300.0000 | 71.68 | 66131000.0000 | 65.27 | 65020700.0000 | 65.25 |
| 2019-03-31 | 374000000.0000 | -- | 33456500.0000 | -- | 33386000.0000 | -- | 32504800.0000 | -- |
| 2018-12-31 | 1514000000.0000 | 31.20 | 121000000.0000 | 117.39 | 118000000.0000 | 90.78 | 115000000.0000 | 91.44 |
| 2017-12-31 | 1154000000.0000 | 5.20 | 55659100.0000 | 15.83 | 61851100.0000 | 15.69 | 60070800.0000 | 15.67 |
| 2018-06-30 | 689000000.0000 | 62.88 | 40458100.0000 | -174.40 | 40014900.0000 | -180.91 | 39348000.0000 | -177.82 |
| 2017-06-30 | 423000000.0000 | -18.18 | -54382500.0000 | -257.86 | -49457400.0000 | -225.31 | -50561300.0000 | -230.91 |
| 2016-12-31 | 1097000000.0000 | 7.87 | 48050400.0000 | -39.29 | 53462000.0000 | -36.91 | 51930800.0000 | -38.47 |
| 2015-12-31 | 1017000000.0000 | 20.36 | 79147500.0000 | 37.86 | 84733200.0000 | 37.43 | 84392500.0000 | 36.88 |
| 2016-06-30 | 517000000.0000 | 12.15 | 34450000.0000 | 25.59 | 39467500.0000 | 28.42 | 38621800.0000 | 25.67 |
| 2015-06-30 | 461000000.0000 | 29.49 | 27430500.0000 | 477.36 | 30733200.0000 | 393.44 | 30733200.0000 | 393.44 |
| 2015-03-31 | 244000000.0000 | -- | 22243600.0000 | -- | 24184900.0000 | -- | 24184900.0000 | -- |
| 2014-12-31 | 845000000.0000 | 37.40 | 57413100.0000 | 8200.29 | 61656000.0000 | 1484.66 | 61656000.0000 | 1484.66 |
| 2014-06-30 | 356000000.0000 | 47.72 | 4751000.0000 | -338.64 | 6228300.0000 | -2250.66 | 6228300.0000 | -2250.66 |
| 2013-06-30 | 241000000.0000 | -- | -1990900.0000 | -∞ | -289600.0000 | -∞ | -289600.0000 | -∞ |
| 2013-12-31 | 615000000.0000 | 21.78 | 691700.0000 | -98.41 | 3890800.0000 | -90.93 | 3890800.0000 | -90.93 |
| 2012-12-31 | 505000000.0000 | -- | 43462300.0000 | -- | 42915200.0000 | -- | 42898000.0000 | -- |
| 2025-06-30 | 2134000000.0000 | 15.16 | 9755800.0000 | -69.16 | 5105500.0000 | -70.61 | 1114300.0000 | -91.75 |
| 2025-09-30 | 3272000000.0000 | 9.61 | 39772800.0000 | -67.66 | 25440200.0000 | -73.91 | 18597500.0000 | -79.70 |
| 2026-03-31 | 1138000000.0000 | 5.57 | 16368700.0000 | -55.98 | 15752000.0000 | -56.26 | 13436600.0000 | -59.74 |
| 2025-12-31 | 4471000000.0000 | 6.35 | 47824200.0000 | -68.74 | 33971800.0000 | -69.39 | 25905200.0000 | -74.60 |
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 | 2.50 | 3.34 | 0.85 | 1.9800 | 1.6200 | 15.46 | 0.25 |
| 2024-12 | 3.04 | 2.64 | 2.66 | 5.8100 | 6.0100 | 15.11 | 1.01 |
| 2024-09 | 3.28 | 3.27 | 2.43 | 5.2200 | 4.2600 | 14.49 | 0.74 |
| 2024-06 | 0.76 | 0.94 | 0.46 | 0.8400 | 2.7900 | 14.60 | 0.49 |
| 2024-03 | -2.21 | -2.25 | -0.52 | -1.1800 | 1.4000 | 14.72 | 0.23 |
| 2023-09 | -2.08 | -1.77 | -1.29 | -3.0900 | 4.1000 | 12.93 | 0.73 |
| 2023-12 | -3.96 | -3.62 | -3.66 | -8.4200 | 6.0200 | 13.43 | 1.01 |
| 2023-03 | -3.63 | -2.91 | -0.72 | -1.5500 | 1.5700 | 13.13 | 0.25 |
| 2023-06 | -5.00 | -4.58 | -2.15 | -4.6600 | 2.7000 | 13.40 | 0.47 |
| 2022-12 | 2.72 | 3.22 | 3.25 | 6.0800 | 6.2400 | 14.65 | 1.01 |
| 2022-09 | 3.53 | 3.94 | 2.90 | 5.8700 | 4.6800 | 14.83 | 0.74 |
| 2022-03 | 1.02 | 1.57 | 0.40 | 0.7200 | 1.3800 | 14.74 | 0.26 |
| 2022-06 | -0.12 | 0.35 | 0.16 | 0.3000 | 2.8400 | 14.60 | 0.46 |
| 2021-12 | 0.43 | 1.04 | 1.09 | 1.6000 | 6.8000 | 15.37 | 1.05 |
| 2021-06 | -1.00 | -0.32 | -0.17 | -0.3200 | 3.6500 | 15.65 | 0.55 |
| 2021-09 | -0.82 | -0.28 | -0.23 | -0.6300 | 5.3600 | 14.18 | 0.82 |
| 2020-12 | 7.44 | 8.08 | 7.44 | 13.2800 | 6.7600 | 12.79 | 0.92 |
| 2021-03 | 0.83 | 1.15 | 0.34 | 0.5100 | 2.0100 | 17.13 | 0.29 |
| 2020-09 | 10.55 | 11.73 | 7.75 | 14.3400 | 4.1700 | 12.73 | 0.66 |
| 2020-06 | 13.46 | 14.17 | 6.19 | 12.8300 | 2.8500 | 13.21 | 0.44 |
| 2020-03 | 20.34 | 20.53 | 7.06 | 12.6300 | 1.4800 | 11.33 | 0.34 |
| 2019-12 | 12.35 | 12.41 | 17.47 | 32.8600 | 6.7400 | 12.54 | 1.41 |
| 2019-09 | 13.35 | 13.27 | -- | -- | -- | -- | -- |
| 2019-06 | 8.27 | 8.54 | 5.74 | 10.6900 | 3.2600 | 11.75 | 0.67 |
| 2019-03 | 8.29 | 8.93 | -- | 5.5200 | -- | -- | -- |
| 2018-12 | 7.46 | 7.79 | 10.69 | 21.9200 | 6.5400 | 12.47 | 1.37 |
| 2017-12 | 4.07 | 5.36 | 6.16 | 13.7100 | 5.9200 | 11.51 | 1.15 |
| 2018-06 | 5.08 | 5.81 | 4.07 | 8.0300 | 3.2900 | -- | 0.70 |
| 2017-06 | -14.42 | -11.69 | -6.06 | -12.9100 | 2.6200 | 12.83 | 0.52 |
| 2016-12 | 4.01 | 4.87 | 6.92 | 13.5300 | 7.2600 | -- | 1.42 |
| 2015-12 | 7.87 | 8.33 | 13.49 | 25.1500 | 7.7300 | -- | 1.62 |
| 2016-06 | 6.38 | 7.63 | 5.69 | 9.9300 | 3.8700 | 13.54 | 0.74 |
| 2015-06 | 5.86 | 6.67 | 5.71 | 9.8400 | 3.9100 | 15.87 | 0.86 |
| 2015-03 | 9.43 | 9.91 | 4.71 | 7.7700 | 1.9500 | 16.77 | 0.48 |
| 2014-12 | 6.86 | 7.30 | 12.51 | 23.1500 | 6.6700 | 16.90 | 1.71 |
| 2014-06 | 1.40 | 1.75 | 1.53 | 2.6600 | 3.2300 | 17.90 | 0.87 |
| 2013-06 | -0.83 | -0.12 | -- | -0.1300 | -- | -- | -- |
| 2013-12 | 0.00 | 0.63 | 0.94 | 1.7800 | 5.3900 | 18.82 | 1.48 |
| 2012-12 | 8.51 | 8.50 | 12.73 | 23.0800 | 4.2500 | 20.97 | 1.50 |
| 2025-06 | -0.28 | 0.24 | 0.12 | 0.3400 | 3.2100 | 15.29 | 0.50 |
| 2025-09 | 0.58 | 0.78 | 0.60 | 1.2900 | 5.0000 | 14.68 | 0.77 |
| 2026-03 | 1.14 | 1.38 | 0.34 | -- | 1.5400 | 14.00 | 0.25 |
| 2025-12 | 0.38 | 0.76 | 0.75 | -- | 6.4800 | 14.28 | 0.99 |
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 | 57.20 | 42.80 | 1.4700 | 0.7700 |
| 2024-12 | 56.61 | 43.36 | 1.2900 | 0.6700 |
| 2024-09 | 55.30 | 44.70 | 1.4900 | 0.7500 |
| 2024-06 | 55.01 | 44.99 | 1.3300 | 0.6100 |
| 2024-03 | 55.84 | 44.16 | 1.4200 | 0.7500 |
| 2023-09 | 52.69 | 47.31 | 1.7600 | 0.8600 |
| 2023-12 | 55.02 | 44.98 | 1.3100 | 0.6500 |
| 2023-03 | 48.43 | 51.57 | 2.2500 | 1.3100 |
| 2023-06 | 52.61 | 47.39 | 1.6100 | 0.8200 |
| 2022-12 | 49.47 | 50.53 | 2.0600 | 1.2600 |
| 2022-09 | 48.62 | 51.41 | 2.3500 | 1.4400 |
| 2022-03 | 44.71 | 55.29 | 1.4400 | 0.7400 |
| 2022-06 | 49.50 | 50.50 | 2.1900 | 1.3200 |
| 2021-12 | 41.46 | 58.54 | 1.3300 | 0.6900 |
| 2021-06 | 35.11 | 64.86 | 1.6400 | 0.9300 |
| 2021-09 | 38.71 | 61.29 | 1.4800 | 0.7700 |
| 2020-12 | 31.29 | 68.71 | 2.0900 | 1.5200 |
| 2021-03 | 32.64 | 67.36 | 1.7000 | 1.1300 |
| 2020-09 | 29.40 | 70.60 | 2.5300 | 1.8200 |
| 2020-06 | 28.37 | 71.67 | 2.7900 | 2.1300 |
| 2020-03 | 39.03 | 60.97 | 1.6900 | 1.0700 |
| 2019-12 | 37.48 | 62.52 | 1.6800 | 1.0600 |
| 2019-09 | -- | -- | -- | -- |
| 2019-06 | 41.84 | 58.16 | 1.4200 | 0.8800 |
| 2019-03 | -- | -- | -- | -- |
| 2018-12 | 45.20 | 54.80 | 1.1700 | 0.7100 |
| 2017-12 | 51.20 | 48.80 | 1.0400 | 0.5400 |
| 2018-06 | 46.24 | 53.76 | 1.0200 | 0.5000 |
| 2017-06 | 53.43 | 46.45 | 0.9000 | 0.3700 |
| 2016-12 | 47.61 | 52.39 | 1.3300 | 0.7500 |
| 2015-12 | 40.61 | 59.24 | 1.3000 | 0.7800 |
| 2016-06 | 43.52 | 56.48 | 1.5400 | 0.9700 |
| 2015-06 | 39.03 | 60.97 | 1.2800 | 0.7700 |
| 2015-03 | 37.43 | 62.57 | 1.4000 | 0.7800 |
| 2014-12 | 39.76 | 60.24 | 1.1700 | 0.6100 |
| 2014-06 | 40.54 | 59.46 | 1.0600 | 0.4300 |
| 2013-06 | -- | -- | -- | -- |
| 2013-12 | 44.34 | 55.66 | 1.0400 | 0.4000 |
| 2012-12 | 32.34 | 67.36 | 1.5300 | 0.5700 |
| 2025-06 | 58.80 | 41.20 | 1.3800 | 0.7000 |
| 2025-09 | 58.34 | 41.68 | 1.3800 | 0.7200 |
| 2026-03 | 60.34 | 39.66 | -- | 0.7100 |
| 2025-12 | 60.15 | 39.83 | -- | 0.6200 |
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 | 1051000000.0000 | 89104600.0000 | 19680600.0000 | 12455800.0000 |
| 2024-12 | 4076000000.0000 | 394000000.0000 | 113000000.0000 | 51363500.0000 |
| 2024-09 | 2887000000.0000 | 298000000.0000 | 71282500.0000 | 27550300.0000 |
| 2024-06 | 1839000000.0000 | 179000000.0000 | 46887800.0000 | 18782200.0000 |
| 2024-03 | 925000000.0000 | 99725200.0000 | 24338100.0000 | 8632000.0000 |
| 2023-09 | 2889000000.0000 | 292000000.0000 | 77183700.0000 | 29078500.0000 |
| 2023-12 | 4044000000.0000 | 393000000.0000 | 109000000.0000 | 44468200.0000 |
| 2023-03 | 942000000.0000 | 97671500.0000 | 20158800.0000 | 6267800.0000 |
| 2023-06 | 1869000000.0000 | 187000000.0000 | 45381300.0000 | 21095900.0000 |
| 2022-12 | 3719000000.0000 | 436000000.0000 | 98743200.0000 | 29463700.0000 |
| 2022-09 | 2623000000.0000 | 298000000.0000 | 64553500.0000 | 13153700.0000 |
| 2022-03 | 776000000.0000 | 107000000.0000 | 22024800.0000 | 4418500.0000 |
| 2022-06 | 1630000000.0000 | 189000000.0000 | 42323800.0000 | 11024900.0000 |
| 2021-12 | 2993000000.0000 | 411000000.0000 | 72858700.0000 | 17623200.0000 |
| 2021-06 | 1409000000.0000 | 198000000.0000 | 37399100.0000 | 7018400.0000 |
| 2021-09 | 2204000000.0000 | 322000000.0000 | 56795100.0000 | 7894100.0000 |
| 2020-12 | 2027000000.0000 | 364000000.0000 | 63696900.0000 | 10206100.0000 |
| 2021-03 | 720000000.0000 | 110000000.0000 | 19876700.0000 | 1453900.0000 |
| 2020-09 | 1373000000.0000 | 321000000.0000 | 45801300.0000 | 5055700.0000 |
| 2020-06 | 855000000.0000 | 203000000.0000 | 27062700.0000 | 6498000.0000 |
| 2020-03 | 423000000.0000 | 109000000.0000 | 10371000.0000 | 2197700.0000 |
| 2019-12 | 1646000000.0000 | 382000000.0000 | 78250000.0000 | 12447800.0000 |
| 2019-09 | 1136000000.0000 | 262000000.0000 | 33717700.0000 | 9426500.0000 |
| 2019-06 | 710000000.0000 | 160000000.0000 | 21922800.0000 | 6397200.0000 |
| 2019-03 | 343000000.0000 | 76836600.0000 | 11119900.0000 | 3107900.0000 |
| 2018-12 | 1401000000.0000 | 298000000.0000 | 49862700.0000 | 14395000.0000 |
| 2017-12 | 1107000000.0000 | 228000000.0000 | 30254000.0000 | 9055900.0000 |
| 2018-06 | 654000000.0000 | 133000000.0000 | 20063600.0000 | 7136800.0000 |
| 2017-06 | 484000000.0000 | 102000000.0000 | 13013400.0000 | 3093800.0000 |
| 2016-12 | 1053000000.0000 | 194000000.0000 | 26655300.0000 | 4331500.0000 |
| 2015-12 | 937000000.0000 | 142000000.0000 | 29410200.0000 | 5415300.0000 |
| 2016-06 | 484000000.0000 | 87463700.0000 | 14655100.0000 | 2209400.0000 |
| 2015-06 | 434000000.0000 | 66064000.0000 | 9714500.0000 | 2830700.0000 |
| 2015-03 | 221000000.0000 | 30122500.0000 | 6680100.0000 | 2418800.0000 |
| 2014-12 | 787000000.0000 | 92064800.0000 | 23919000.0000 | 6006300.0000 |
| 2014-06 | 351000000.0000 | 40765000.0000 | 7922500.0000 | 2342000.0000 |
| 2013-06 | 243000000.0000 | 22226100.0000 | 7779600.0000 | 1661000.0000 |
| 2013-12 | 615000000.0000 | 60567300.0000 | 16813600.0000 | 4073100.0000 |
| 2012-12 | 462000000.0000 | 31010300.0000 | 18318100.0000 | 2378400.0000 |
| 2025-06 | 2140000000.0000 | 187000000.0000 | 44015800.0000 | 27401400.0000 |
| 2025-09 | 3253000000.0000 | 292000000.0000 | 66163500.0000 | 42095400.0000 |
| 2026-03 | 1125000000.0000 | 109000000.0000 | 25471900.0000 | 13291700.0000 |
| 2025-12 | 4454000000.0000 | 397000000.0000 | 113000000.0000 | 60908500.0000 |