中商官网
研究报告
佳发教育（300559）
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 | 54868200.0000 | -51.87 | -13825800.0000 | -508.66 | -13897800.0000 | -510.91 | -10296600.0000 | -304.77 |
| 2024-09-30 | 338000000.0000 | -22.48 | 51574600.0000 | -60.02 | 51393100.0000 | -60.16 | 47393600.0000 | -59.14 |
| 2024-12-31 | 430000000.0000 | -28.81 | 33360900.0000 | -76.00 | 32971000.0000 | -76.28 | 29903000.0000 | -77.00 |
| 2024-06-30 | 260000000.0000 | -14.75 | 47875100.0000 | -50.06 | 47728100.0000 | -50.20 | 41712400.0000 | -52.83 |
| 2024-03-31 | 114000000.0000 | 68.64 | 3383200.0000 | -8621.91 | 3382200.0000 | -8329.20 | 5028300.0000 | 82.30 |
| 2023-12-31 | 604000000.0000 | 46.25 | 139000000.0000 | 119.50 | 139000000.0000 | 120.25 | 130000000.0000 | 125.71 |
| 2023-03-31 | 67598500.0000 | -26.15 | -39700.0000 | -100.26 | -41100.0000 | -100.28 | 2758200.0000 | -80.17 |
| 2023-06-30 | 305000000.0000 | 23.48 | 95866400.0000 | 40.02 | 95835000.0000 | 40.46 | 88423600.0000 | 31.45 |
| 2023-09-30 | 436000000.0000 | 24.22 | 129000000.0000 | 48.69 | 129000000.0000 | 49.07 | 116000000.0000 | 35.29 |
| 2022-09-30 | 351000000.0000 | 23.59 | 86755500.0000 | -8.56 | 86538600.0000 | -8.43 | 85742500.0000 | -0.82 |
| 2022-06-30 | 247000000.0000 | 25.38 | 68465900.0000 | 17.18 | 68229800.0000 | 17.31 | 67270100.0000 | 23.29 |
| 2022-12-31 | 413000000.0000 | 11.62 | 63325700.0000 | -19.18 | 63108900.0000 | -19.07 | 57597000.0000 | -20.52 |
| 2021-12-31 | 370000000.0000 | -37.29 | 78354100.0000 | -62.15 | 77980100.0000 | -61.96 | 72465300.0000 | -64.48 |
| 2021-09-30 | 284000000.0000 | -32.54 | 94874300.0000 | -45.79 | 94500300.0000 | -45.69 | 86455700.0000 | -48.54 |
| 2022-03-31 | 91533800.0000 | 67.06 | 15001800.0000 | -564.85 | 14765700.0000 | -543.79 | 13906100.0000 | 523.70 |
| 2020-12-31 | 590000000.0000 | 1.20 | 207000000.0000 | -10.78 | 205000000.0000 | -11.64 | 204000000.0000 | -4.67 |
| 2021-06-30 | 197000000.0000 | -35.41 | 58426800.0000 | -51.31 | 58163000.0000 | -51.12 | 54560900.0000 | -52.56 |
| 2021-03-31 | 54790700.0000 | -43.80 | -3227200.0000 | -110.20 | -3327200.0000 | -110.87 | 2229600.0000 | -91.67 |
| 2020-09-30 | 421000000.0000 | 4.73 | 175000000.0000 | 4.17 | 174000000.0000 | 3.57 | 168000000.0000 | 8.39 |
| 2020-03-31 | 97488400.0000 | 29.59 | 31632400.0000 | 78.48 | 30605000.0000 | 72.68 | 26773700.0000 | 75.92 |
| 2020-06-30 | 305000000.0000 | 4.45 | 120000000.0000 | 15.38 | 119000000.0000 | 13.33 | 115000000.0000 | 21.02 |
| 2019-12-31 | 583000000.0000 | 49.49 | 232000000.0000 | 63.38 | 232000000.0000 | 63.38 | 214000000.0000 | 63.36 |
| 2019-09-30 | 402000000.0000 | 65.43 | 168000000.0000 | 101.63 | 168000000.0000 | 101.63 | 155000000.0000 | 101.79 |
| 2019-03-31 | 75226700.0000 | 88.18 | 17723500.0000 | 131.23 | 17723500.0000 | 131.23 | 15218900.0000 | 98.07 |
| 2018-12-31 | 390000000.0000 | 103.13 | 142000000.0000 | 75.60 | 142000000.0000 | 67.36 | 131000000.0000 | 71.22 |
| 2019-06-30 | 292000000.0000 | 78.05 | 104000000.0000 | 95.73 | 105000000.0000 | 97.62 | 95023700.0000 | 92.42 |
| 2018-03-31 | 39976300.0000 | 134.35 | 7664800.0000 | 364.82 | 7664800.0000 | 338.24 | 7683700.0000 | 335.76 |
| 2018-09-30 | 243000000.0000 | 138.24 | 83322500.0000 | 120.64 | 83322500.0000 | 98.33 | 76814400.0000 | 93.74 |
| 2018-06-30 | 164000000.0000 | 110.48 | 53133500.0000 | 114.83 | 53133500.0000 | 113.54 | 49384600.0000 | 110.13 |
| 2017-09-30 | 102000000.0000 | -6.42 | 37763400.0000 | 24.20 | 42011200.0000 | 3.30 | 39647800.0000 | -0.60 |
| 2017-06-30 | 77918200.0000 | -3.77 | 24732300.0000 | -2.97 | 24882300.0000 | -17.11 | 23501800.0000 | -20.74 |
| 2017-12-31 | 192000000.0000 | 15.66 | 80866100.0000 | 58.88 | 84844900.0000 | 29.82 | 76510600.0000 | 23.85 |
| 2016-09-30 | 109000000.0000 | 23.92 | 30404100.0000 | -8.99 | 40669900.0000 | -12.76 | 39889100.0000 | -3.43 |
| 2016-12-31 | 166000000.0000 | 11.41 | 50897100.0000 | 15.93 | 65358100.0000 | 1.12 | 61776600.0000 | 7.29 |
| 2017-03-31 | 17058600.0000 | 13.94 | 1649000.0000 | -21.25 | 1749000.0000 | -71.98 | 1763300.0000 | -70.48 |
| 2016-06-30 | 80972600.0000 | -- | 25488100.0000 | -- | 30019200.0000 | -- | 29652300.0000 | -- |
| 2016-03-31 | 14971900.0000 | -- | 2093900.0000 | -- | 6242300.0000 | -- | 5972400.0000 | -- |
| 2015-12-31 | 149000000.0000 | -16.76 | 43902600.0000 | -33.09 | 64632500.0000 | -21.40 | 57580900.0000 | -20.07 |
| 2013-12-31 | 209000000.0000 | 8.29 | 72802100.0000 | 2.50 | 90820800.0000 | 17.15 | 80171300.0000 | 17.73 |
| 2015-09-30 | 87957700.0000 | -- | 33406600.0000 | -- | 46618400.0000 | -- | 41305200.0000 | -- |
| 2014-12-31 | 179000000.0000 | -14.35 | 65613300.0000 | -9.87 | 82225200.0000 | -9.46 | 72037200.0000 | -10.15 |
| 2011-12-31 | 82207100.0000 | -- | 27142700.0000 | -- | 30657600.0000 | -- | 26785400.0000 | -- |
| 2012-12-31 | 193000000.0000 | 134.77 | 71023400.0000 | 161.67 | 77524200.0000 | 152.87 | 68096200.0000 | 154.23 |
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 | -28.24 | -25.33 | -1.03 | -0.8300 | 0.2600 | 1.62 | 0.04 |
| 2024-09 | 15.09 | 15.21 | 3.62 | 4.1200 | 1.3800 | 2.76 | 0.24 |
| 2024-12 | 5.58 | 7.67 | 2.34 | 3.0500 | 1.9400 | 2.73 | 0.30 |
| 2024-06 | 18.08 | 18.36 | 3.34 | 3.5000 | 1.0300 | 3.10 | 0.18 |
| 2024-03 | 3.51 | 2.97 | 0.24 | 0.5400 | 0.5600 | 2.54 | 0.08 |
| 2023-12 | 19.54 | 23.01 | 9.73 | 11.8500 | 3.1300 | 4.00 | 0.42 |
| 2023-03 | -3.62 | -0.06 | 0.00 | 0.3400 | 0.3700 | 1.86 | 0.05 |
| 2023-06 | 28.52 | 31.42 | 6.81 | 8.2100 | 1.3000 | 4.03 | 0.22 |
| 2023-09 | 25.23 | 29.59 | 9.14 | 10.7200 | 1.9100 | 3.72 | 0.31 |
| 2022-09 | 23.08 | 24.65 | 6.73 | 8.5300 | 2.0200 | 2.88 | 0.27 |
| 2022-06 | 26.72 | 27.62 | 5.39 | 6.7300 | 1.2400 | 3.00 | 0.20 |
| 2022-12 | 13.80 | 15.28 | 4.98 | 6.8000 | 2.1300 | 2.82 | 0.33 |
| 2021-12 | 14.05 | 21.08 | 5.93 | 8.1200 | 2.1500 | 2.01 | 0.28 |
| 2021-09 | 29.23 | 33.27 | 7.58 | 9.0400 | 1.9400 | 1.87 | 0.23 |
| 2022-03 | 12.41 | 16.13 | 1.19 | 1.4200 | 0.5000 | 2.23 | 0.07 |
| 2020-12 | 24.24 | 34.75 | 14.78 | 20.4600 | 4.9200 | 2.97 | 0.43 |
| 2021-06 | 28.43 | 29.52 | 4.96 | 5.5600 | 1.2700 | 1.98 | 0.17 |
| 2021-03 | -4.31 | -6.07 | -0.28 | 0.5000 | 0.4600 | 1.10 | 0.05 |
| 2020-09 | 34.44 | 41.33 | 13.18 | 17.4300 | 2.5400 | 2.80 | 0.32 |
| 2020-03 | 26.12 | 31.39 | 2.51 | 2.8700 | 0.7400 | 2.04 | 0.08 |
| 2020-06 | 36.07 | 39.02 | 9.14 | 11.9900 | 1.7800 | 3.06 | 0.23 |
| 2019-12 | 29.33 | 39.79 | 18.47 | 24.1600 | 4.4900 | 3.62 | 0.46 |
| 2019-09 | 33.33 | 41.79 | 14.35 | 18.7800 | 2.7200 | 3.63 | 0.34 |
| 2019-03 | 11.54 | 23.56 | 1.80 | 2.0300 | 0.6500 | 2.19 | 0.08 |
| 2018-12 | 26.92 | 36.41 | 14.24 | 17.7400 | 4.1800 | 3.58 | 0.39 |
| 2019-06 | 32.19 | 35.96 | 9.40 | 11.9300 | 1.8300 | 3.92 | 0.26 |
| 2018-03 | 5.13 | 19.17 | 0.96 | 1.1100 | 0.5600 | 1.78 | 0.05 |
| 2018-09 | 23.05 | 34.29 | 8.88 | 10.9500 | 2.3600 | 2.67 | 0.26 |
| 2018-06 | 22.56 | 32.40 | 6.14 | 7.1100 | 1.9600 | 2.87 | 0.19 |
| 2017-09 | 29.27 | 41.19 | 5.93 | 6.6300 | 2.1300 | 1.84 | 0.14 |
| 2017-06 | 26.94 | 31.93 | 3.83 | 3.9500 | 1.8200 | 1.93 | 0.12 |
| 2017-12 | 27.08 | 44.19 | 11.19 | 11.9800 | 3.6100 | 2.46 | 0.25 |
| 2016-09 | 28.35 | 37.31 | 12.48 | 15.3500 | 1.9800 | 1.67 | 0.33 |
| 2016-12 | 30.72 | 39.37 | 10.13 | 19.4500 | 3.1200 | 2.13 | 0.26 |
| 2017-03 | 9.67 | 10.25 | 0.28 | 0.3000 | 0.4800 | 0.92 | 0.03 |
| 2016-06 | 31.48 | 37.07 | 9.47 | 11.6400 | 1.3300 | 1.91 | 0.26 |
| 2016-03 | 13.99 | 41.69 | -- | 2.4600 | -- | -- | -- |
| 2015-12 | 29.53 | 43.38 | 21.69 | 26.6600 | 3.0100 | 2.02 | 0.50 |
| 2013-12 | 34.93 | 43.45 | 45.18 | 59.3700 | 3.9900 | 4.73 | 1.04 |
| 2015-09 | 37.98 | 53.00 | -- | 19.4100 | -- | -- | -- |
| 2014-12 | 36.31 | 45.94 | 33.29 | 39.8400 | 4.4000 | 2.86 | 0.72 |
| 2011-12 | 33.02 | 37.29 | 40.00 | 64.6200 | 8.4500 | 2.89 | 1.07 |
| 2012-12 | 36.79 | 40.17 | 49.70 | 90.1200 | 4.4300 | 6.30 | 1.24 |
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 | 9.55 | 90.53 | 7.1700 | 5.8700 |
| 2024-09 | 12.13 | 87.94 | 5.7100 | 4.6800 |
| 2024-12 | 12.84 | 87.16 | 5.4300 | 4.5400 |
| 2024-06 | 13.45 | 86.55 | 5.1400 | 4.3100 |
| 2024-03 | 13.46 | 86.54 | 5.1100 | 4.2500 |
| 2023-12 | 14.63 | 85.44 | 4.7100 | 3.9600 |
| 2023-03 | 13.54 | 86.37 | 4.6200 | 3.7200 |
| 2023-06 | 17.40 | 82.60 | 3.8500 | 3.1100 |
| 2023-09 | 15.02 | 84.98 | 4.5200 | 3.6500 |
| 2022-09 | 15.10 | 84.90 | 4.2900 | 3.4600 |
| 2022-06 | 15.32 | 84.68 | 4.2100 | 3.4200 |
| 2022-12 | 16.18 | 83.90 | 3.9600 | 3.1500 |
| 2021-12 | 20.55 | 79.45 | 3.1600 | 2.5900 |
| 2021-09 | 15.09 | 84.91 | 4.3100 | 3.6600 |
| 2022-03 | 14.40 | 85.60 | 4.4300 | 3.5700 |
| 2020-12 | 16.22 | 83.78 | 4.4900 | 4.0400 |
| 2021-06 | 12.46 | 87.54 | 5.1500 | 4.4100 |
| 2021-03 | 10.18 | 89.82 | 6.4000 | 5.5100 |
| 2020-09 | 15.08 | 84.92 | 5.1800 | 4.5300 |
| 2020-03 | 12.98 | 87.02 | 6.1300 | 5.6200 |
| 2020-06 | 17.97 | 82.03 | 4.4200 | 3.9500 |
| 2019-12 | 18.95 | 81.05 | 4.2200 | 3.8900 |
| 2019-09 | 18.62 | 81.30 | 4.2400 | 3.7400 |
| 2019-03 | 15.31 | 84.69 | 5.1000 | 4.5100 |
| 2018-12 | 19.06 | 81.04 | 4.1100 | 3.6900 |
| 2019-06 | 20.14 | 79.86 | 3.9300 | 3.4000 |
| 2018-03 | 13.32 | 86.68 | 5.7400 | 5.3100 |
| 2018-09 | 20.04 | 79.96 | 3.9200 | 3.4800 |
| 2018-06 | 16.76 | 83.24 | 4.4800 | 4.0500 |
| 2017-09 | 9.22 | 90.83 | 8.3100 | 2.8800 |
| 2017-06 | 8.74 | 91.23 | 9.2300 | 2.6100 |
| 2017-12 | 10.13 | 89.84 | 7.5800 | 7.2400 |
| 2016-09 | 14.05 | 85.89 | 4.7800 | 4.1000 |
| 2016-12 | 9.66 | 90.39 | 8.3900 | 3.1700 |
| 2017-03 | 7.15 | 92.85 | 11.2900 | 3.5900 |
| 2016-06 | 15.10 | 85.17 | 4.4800 | 3.7900 |
| 2016-03 | -- | -- | -- | -- |
| 2015-12 | 19.39 | 80.54 | 3.5800 | 3.1200 |
| 2013-12 | 15.51 | 84.58 | 5.4200 | 4.8200 |
| 2015-09 | -- | -- | -- | -- |
| 2014-12 | 14.28 | 85.83 | 6.0300 | 5.5100 |
| 2011-12 | 18.84 | 81.16 | 5.2300 | 4.7400 |
| 2012-12 | 32.36 | 67.95 | 2.7800 | 2.1200 |
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 | 70364000.0000 | 14043600.0000 | 16855900.0000 | -443200.0000 |
| 2024-09 | 287000000.0000 | 52740000.0000 | 64315900.0000 | -10905600.0000 |
| 2024-12 | 406000000.0000 | 68091800.0000 | 84136700.0000 | 148000.0000 |
| 2024-06 | 213000000.0000 | 36791400.0000 | 43227200.0000 | 11400.0000 |
| 2024-03 | 110000000.0000 | 18120100.0000 | 21545000.0000 | -3756700.0000 |
| 2023-12 | 486000000.0000 | 78403900.0000 | 66890700.0000 | 94800.0000 |
| 2023-03 | 70044700.0000 | 15531500.0000 | 11166400.0000 | -4724200.0000 |
| 2023-06 | 218000000.0000 | 32647000.0000 | 22800700.0000 | 9700.0000 |
| 2023-09 | 326000000.0000 | 49948300.0000 | 42967700.0000 | -13575100.0000 |
| 2022-09 | 270000000.0000 | 43570400.0000 | 26947200.0000 | -10967600.0000 |
| 2022-06 | 181000000.0000 | 27765200.0000 | 18050600.0000 | 523500.0000 |
| 2022-12 | 356000000.0000 | 66011600.0000 | 39966800.0000 | 1182700.0000 |
| 2021-12 | 318000000.0000 | 58044000.0000 | 36934400.0000 | 752900.0000 |
| 2021-09 | 201000000.0000 | 35686900.0000 | 23954100.0000 | -9718200.0000 |
| 2022-03 | 80177100.0000 | 14619600.0000 | 8828300.0000 | -3653000.0000 |
| 2020-12 | 447000000.0000 | 46176000.0000 | 36232000.0000 | -2328400.0000 |
| 2021-06 | 141000000.0000 | 23917700.0000 | 16529800.0000 | -6162800.0000 |
| 2021-03 | 57153400.0000 | 12637600.0000 | 8123100.0000 | -3040400.0000 |
| 2020-09 | 276000000.0000 | 25293300.0000 | 25393800.0000 | -660300.0000 |
| 2020-03 | 72027800.0000 | 6516500.0000 | 8274900.0000 | -75800.0000 |
| 2020-06 | 195000000.0000 | 16592100.0000 | 17309700.0000 | -214800.0000 |
| 2019-12 | 412000000.0000 | 51395400.0000 | 41454800.0000 | -677700.0000 |
| 2019-09 | 268000000.0000 | 28610600.0000 | 27448200.0000 | -492800.0000 |
| 2019-03 | 66545700.0000 | 9138500.0000 | 9444800.0000 | -160300.0000 |
| 2018-12 | 285000000.0000 | 41639500.0000 | 35453900.0000 | -826700.0000 |
| 2019-06 | 198000000.0000 | 20361400.0000 | 18771800.0000 | -337900.0000 |
| 2018-03 | 37926100.0000 | 6331500.0000 | 6836300.0000 | -336400.0000 |
| 2018-09 | 187000000.0000 | 24835000.0000 | 23574800.0000 | -746800.0000 |
| 2018-06 | 127000000.0000 | 16484600.0000 | 14701600.0000 | -582900.0000 |
| 2017-09 | 72146500.0000 | 13350300.0000 | 8431600.0000 | -9636800.0000 |
| 2017-06 | 56930100.0000 | 9627800.0000 | 14877100.0000 | -4545900.0000 |
| 2017-12 | 140000000.0000 | 20566800.0000 | 14917600.0000 | -1332500.0000 |
| 2016-09 | 78098500.0000 | 10352100.0000 | 14471200.0000 | -1140300.0000 |
| 2016-12 | 115000000.0000 | 16118200.0000 | 22577400.0000 | -1519200.0000 |
| 2017-03 | 15409700.0000 | 3371000.0000 | 5424200.0000 | -2363800.0000 |
| 2016-06 | 55484500.0000 | 7227600.0000 | 9701200.0000 | -833900.0000 |
| 2016-03 | 12878000.0000 | 2658700.0000 | 4277400.0000 | -639000.0000 |
| 2015-12 | 105000000.0000 | 14305100.0000 | 22058900.0000 | -2013500.0000 |
| 2013-12 | 136000000.0000 | 14138200.0000 | 20901000.0000 | -1004100.0000 |
| 2015-09 | 54551100.0000 | 8136200.0000 | 11482700.0000 | -1865600.0000 |
| 2014-12 | 114000000.0000 | 13333500.0000 | 23007100.0000 | -1450700.0000 |
| 2011-12 | 55064400.0000 | 4499000.0000 | 10039300.0000 | -106600.0000 |
| 2012-12 | 122000000.0000 | 16609000.0000 | 23044000.0000 | -423900.0000 |