中商官网
研究报告
贝斯美（300796）
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 | 423000000.0000 | 19.49 | 27760700.0000 | -5.46 | 27265000.0000 | -6.50 | 24663000.0000 | 20.23 |
| 2024-12-31 | 1328000000.0000 | 89.99 | -56569500.0000 | -150.51 | -57964000.0000 | -152.22 | -36909900.0000 | -140.04 |
| 2024-09-30 | 971000000.0000 | 108.37 | -6560300.0000 | -106.13 | -6661700.0000 | -106.28 | 1876500.0000 | -97.70 |
| 2023-12-31 | 699000000.0000 | -8.98 | 112000000.0000 | -41.36 | 111000000.0000 | -39.34 | 92192100.0000 | -41.28 |
| 2024-03-31 | 354000000.0000 | 62.39 | 29363400.0000 | -56.38 | 29159000.0000 | -56.34 | 20513200.0000 | -59.82 |
| 2024-06-30 | 666000000.0000 | 83.47 | 12503000.0000 | -87.45 | 12488600.0000 | -87.40 | 16094100.0000 | -80.19 |
| 2023-03-31 | 218000000.0000 | 21.79 | 67315400.0000 | 80.88 | 66788100.0000 | 80.03 | 51050500.0000 | 60.56 |
| 2023-06-30 | 363000000.0000 | -2.42 | 99623000.0000 | 13.52 | 99114900.0000 | 13.60 | 81245400.0000 | 5.95 |
| 2023-09-30 | 466000000.0000 | -14.65 | 107000000.0000 | -23.02 | 106000000.0000 | -23.19 | 81653900.0000 | -30.80 |
| 2022-09-30 | 546000000.0000 | 52.09 | 139000000.0000 | 168.98 | 138000000.0000 | 177.60 | 118000000.0000 | 164.20 |
| 2022-06-30 | 372000000.0000 | 34.78 | 87760200.0000 | 100.80 | 87249800.0000 | 102.39 | 76682300.0000 | 101.63 |
| 2022-12-31 | 768000000.0000 | 44.91 | 191000000.0000 | 179.02 | 183000000.0000 | 182.46 | 157000000.0000 | 174.14 |
| 2022-03-31 | 179000000.0000 | 20.13 | 37216300.0000 | 33.48 | 37098700.0000 | 31.99 | 31795400.0000 | 29.03 |
| 2021-12-31 | 530000000.0000 | 30.86 | 68454900.0000 | 41.69 | 64788100.0000 | 51.40 | 57270800.0000 | 49.94 |
| 2021-06-30 | 276000000.0000 | 53.33 | 43704900.0000 | 244.05 | 43108700.0000 | 204.92 | 38030800.0000 | 215.50 |
| 2021-03-31 | 149000000.0000 | 118.60 | 27882000.0000 | -4053.21 | 28107700.0000 | 3106.81 | 24642600.0000 | 4107.38 |
| 2021-09-30 | 359000000.0000 | 43.03 | 51676700.0000 | 223.19 | 49711400.0000 | 192.52 | 44662500.0000 | 205.78 |
| 2020-06-30 | 180000000.0000 | -37.72 | 12703200.0000 | -72.99 | 14137800.0000 | -69.67 | 12054000.0000 | -70.72 |
| 2020-09-30 | 251000000.0000 | -32.89 | 15989400.0000 | -74.46 | 16994100.0000 | -72.63 | 14606300.0000 | -72.90 |
| 2020-12-31 | 405000000.0000 | -18.02 | 48312200.0000 | -22.28 | 42792300.0000 | -41.83 | 38196200.0000 | -41.32 |
| 2019-12-31 | 494000000.0000 | 6.24 | 62157900.0000 | -32.28 | 73564200.0000 | -20.32 | 65092300.0000 | -20.02 |
| 2020-03-31 | 68161100.0000 | -52.99 | -705300.0000 | -102.64 | 876500.0000 | -96.68 | 585700.0000 | -97.51 |
| 2019-09-30 | 374000000.0000 | 20.65 | 62613600.0000 | 4.79 | 62096200.0000 | 4.06 | 53900100.0000 | 5.29 |
| 2019-06-30 | 289000000.0000 | 17.00 | 47038400.0000 | -11.84 | 46617100.0000 | -12.51 | 41169800.0000 | -10.11 |
| 2019-03-31 | 145000000.0000 | -- | 26713100.0000 | -- | 26393000.0000 | -- | 23556400.0000 | -- |
| 2018-12-31 | 465000000.0000 | 7.14 | 91792400.0000 | 3.19 | 92324800.0000 | 3.83 | 81382500.0000 | 5.73 |
| 2018-09-30 | 310000000.0000 | -- | 59751500.0000 | -- | 59675900.0000 | -- | 51193000.0000 | -- |
| 2018-06-30 | 247000000.0000 | 8.81 | 53356600.0000 | 7.40 | 53281100.0000 | 7.78 | 45802200.0000 | 6.46 |
| 2017-12-31 | 434000000.0000 | 28.40 | 88955300.0000 | 95.82 | 88915100.0000 | 88.16 | 76975200.0000 | 89.93 |
| 2017-06-30 | 227000000.0000 | 7.58 | 49682000.0000 | 25.74 | 49436600.0000 | 22.09 | 43023800.0000 | 22.36 |
| 2016-12-31 | 338000000.0000 | 22.02 | 45427700.0000 | 45.39 | 47256300.0000 | 46.07 | 40527400.0000 | 48.82 |
| 2016-06-30 | 211000000.0000 | 68.80 | 39512000.0000 | 141.95 | 40491600.0000 | 144.52 | 35161900.0000 | 137.46 |
| 2015-12-31 | 277000000.0000 | 15.90 | 31246100.0000 | 388.60 | 32352900.0000 | 412.31 | 27232700.0000 | 740.46 |
| 2015-06-30 | 125000000.0000 | -- | 16330400.0000 | -- | 16559500.0000 | -- | 14807400.0000 | -- |
| 2014-12-31 | 239000000.0000 | -- | 6395000.0000 | -- | 6315100.0000 | -- | 3240200.0000 | -- |
| 2025-06-30 | 776000000.0000 | 16.52 | 32384100.0000 | 159.01 | 32341200.0000 | 158.97 | 34315000.0000 | 113.21 |
| 2025-09-30 | 1110000000.0000 | 14.32 | 24639100.0000 | -475.58 | 23364300.0000 | -450.73 | 28547000.0000 | 1421.29 |
| 2026-03-31 | 353000000.0000 | -16.55 | -1353500.0000 | -104.88 | -1648200.0000 | -106.05 | 432000.0000 | -98.25 |
| 2025-12-31 | 1523000000.0000 | 14.68 | 4207800.0000 | -107.44 | 2690600.0000 | -104.64 | 17604500.0000 | -147.70 |
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 | 6.38 | 6.45 | 0.85 | 1.5100 | 1.9800 | 9.17 | 0.13 |
| 2024-12 | -4.07 | -4.36 | -1.83 | -1.9700 | 6.6600 | 8.97 | 0.42 |
| 2024-09 | -1.65 | -0.69 | -0.21 | 0.1400 | 5.2100 | 13.52 | 0.31 |
| 2023-12 | 15.16 | 15.88 | 3.80 | 5.4000 | 3.5000 | 5.05 | 0.24 |
| 2024-03 | 7.91 | 8.24 | 0.98 | 1.1900 | 1.5900 | 12.57 | 0.12 |
| 2024-06 | 1.65 | 1.88 | 0.42 | 0.9900 | 3.1000 | 12.46 | 0.22 |
| 2023-03 | 28.90 | 30.64 | 3.23 | 3.0300 | 1.5600 | 6.34 | 0.11 |
| 2023-06 | 25.90 | 27.30 | 4.68 | 4.7400 | 2.4400 | 6.03 | 0.17 |
| 2023-09 | 20.60 | 22.75 | 5.13 | 4.7400 | 3.6700 | 5.53 | 0.23 |
| 2022-09 | 25.27 | 25.27 | 7.14 | 8.5300 | 5.6500 | 6.94 | 0.28 |
| 2022-06 | 23.12 | 23.45 | 4.49 | 6.0400 | 3.4000 | 6.22 | 0.19 |
| 2022-12 | 24.48 | 23.83 | 8.71 | 10.8300 | 6.2600 | 6.46 | 0.37 |
| 2022-03 | 20.11 | 20.73 | 2.46 | 2.8000 | 1.6700 | 7.73 | 0.12 |
| 2021-12 | 12.64 | 12.22 | 4.63 | 5.4000 | 5.9100 | 7.11 | 0.38 |
| 2021-06 | 15.94 | 15.62 | 3.30 | 3.5800 | 2.9900 | 8.74 | 0.21 |
| 2021-03 | 18.79 | 18.86 | 2.23 | 2.3400 | 1.6000 | 9.41 | 0.12 |
| 2021-09 | 14.48 | 13.85 | 3.57 | 4.2000 | 3.3200 | 8.52 | 0.26 |
| 2020-06 | 5.00 | 7.85 | 1.18 | 1.2300 | 1.8300 | 3.57 | 0.15 |
| 2020-09 | 3.59 | 6.77 | 1.36 | 1.4900 | 2.5000 | 4.00 | 0.20 |
| 2020-12 | 9.63 | 10.57 | 3.28 | 3.7700 | 4.3700 | 4.55 | 0.31 |
| 2019-12 | 12.35 | 14.89 | 6.14 | 10.5000 | 5.0600 | 5.17 | 0.41 |
| 2020-03 | -3.05 | 1.29 | 0.07 | -0.1600 | 0.7400 | 3.41 | 0.06 |
| 2019-09 | 16.04 | 16.60 | 8.10 | 8.6900 | 3.8500 | 6.88 | 0.49 |
| 2019-06 | 15.92 | 16.13 | 5.88 | 6.9700 | 3.2400 | 6.54 | 0.36 |
| 2019-03 | 17.93 | 18.20 | -- | 4.0700 | -- | -- | -- |
| 2018-12 | 18.92 | 19.85 | 13.66 | 15.5000 | 5.0300 | 6.42 | 0.69 |
| 2018-09 | 19.03 | 19.25 | -- | 9.1300 | -- | -- | -- |
| 2018-06 | 21.46 | 21.57 | 8.68 | 9.0500 | 2.4700 | 6.82 | 0.40 |
| 2017-12 | 19.59 | 20.49 | 14.70 | 17.3200 | 6.5100 | 8.73 | 0.72 |
| 2017-06 | 22.03 | 21.78 | 8.52 | 11.0600 | 3.3400 | 13.48 | 0.39 |
| 2016-12 | 13.31 | 13.98 | 11.58 | 17.8500 | 5.3500 | 8.62 | 0.83 |
| 2016-06 | 18.48 | 19.19 | 10.36 | 16.6500 | 2.9400 | 11.51 | 0.54 |
| 2015-12 | 11.19 | 11.68 | 10.44 | 24.4700 | 3.6300 | 8.98 | 0.89 |
| 2015-06 | 13.60 | 13.25 | -- | 18.3600 | -- | -- | -- |
| 2014-12 | 2.93 | 2.64 | 2.65 | 23.5400 | 3.6900 | 14.34 | 1.00 |
| 2025-06 | 3.99 | 4.17 | 0.99 | 2.0200 | 3.1500 | 8.39 | 0.24 |
| 2025-09 | 1.89 | 2.10 | 0.72 | 1.8100 | 4.3000 | 9.78 | 0.34 |
| 2026-03 | -0.28 | -0.47 | -- | -- | -- | -- | -- |
| 2025-12 | 0.33 | 0.18 | -- | -- | -- | -- | -- |
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 | 43.98 | 56.02 | 1.4100 | 1.0900 |
| 2024-12 | 44.26 | 55.74 | 1.4200 | 1.0800 |
| 2024-09 | 42.13 | 57.87 | 1.5600 | 1.2200 |
| 2023-12 | 41.76 | 58.24 | 1.3700 | 1.0700 |
| 2024-03 | 41.94 | 58.10 | 1.3700 | 1.0700 |
| 2024-06 | 44.27 | 55.73 | 1.2400 | 0.9100 |
| 2023-03 | 18.57 | 81.43 | 3.8300 | 3.3600 |
| 2023-06 | 20.09 | 79.91 | 3.2800 | 2.7800 |
| 2023-09 | 18.10 | 81.90 | 3.9700 | 3.2400 |
| 2022-09 | 17.55 | 82.45 | 4.6200 | 4.2100 |
| 2022-06 | 20.21 | 79.79 | 4.2500 | 3.8200 |
| 2022-12 | 22.32 | 77.68 | 2.9500 | 2.5600 |
| 2022-03 | 25.33 | 74.67 | 2.5900 | 2.0200 |
| 2021-12 | 22.10 | 77.90 | 2.2500 | 1.7800 |
| 2021-06 | 17.93 | 82.07 | 2.6800 | 2.0500 |
| 2021-03 | 15.46 | 84.54 | 3.3300 | 2.6500 |
| 2021-09 | 22.57 | 77.43 | 2.1600 | 1.6100 |
| 2020-06 | 15.24 | 84.76 | 4.3900 | 3.5300 |
| 2020-09 | 18.55 | 81.45 | 3.5500 | 2.7100 |
| 2020-12 | 20.52 | 79.48 | 2.7300 | 2.2100 |
| 2019-12 | 15.76 | 84.15 | 4.2100 | 3.4300 |
| 2020-03 | 14.84 | 85.16 | 4.3400 | 3.3400 |
| 2019-09 | 21.12 | 78.88 | 2.3800 | 1.7000 |
| 2019-06 | 25.35 | 74.65 | 2.1000 | 1.5300 |
| 2019-03 | -- | -- | -- | -- |
| 2018-12 | 18.49 | 81.51 | 2.8000 | 1.7400 |
| 2018-09 | -- | -- | -- | -- |
| 2018-06 | 15.93 | 84.04 | 3.5600 | 2.3400 |
| 2017-12 | 21.82 | 78.02 | 2.6600 | 1.9400 |
| 2017-06 | 13.15 | 86.90 | 4.5400 | 3.5200 |
| 2016-12 | 38.97 | 61.03 | 1.2500 | 0.8300 |
| 2016-06 | 38.11 | 61.89 | 2.5800 | 1.2600 |
| 2015-12 | 53.23 | 46.77 | 1.5200 | 0.6000 |
| 2015-06 | -- | -- | -- | -- |
| 2014-12 | 85.29 | 14.68 | 0.4400 | 0.1000 |
| 2025-06 | 45.38 | 54.62 | 1.3000 | 0.9700 |
| 2025-09 | 45.46 | 54.51 | 1.3200 | 0.9500 |
| 2026-03 | -- | -- | -- | -- |
| 2025-12 | -- | -- | -- | -- |
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 | 396000000.0000 | 17334900.0000 | 24049800.0000 | 3159400.0000 |
| 2024-12 | 1382000000.0000 | 56405600.0000 | 97829400.0000 | 19161600.0000 |
| 2024-09 | 987000000.0000 | 36139300.0000 | 69531300.0000 | 11301500.0000 |
| 2023-12 | 593000000.0000 | 14223300.0000 | 85190200.0000 | 4012100.0000 |
| 2024-03 | 326000000.0000 | 11806900.0000 | 28850600.0000 | 1694500.0000 |
| 2024-06 | 655000000.0000 | 23953500.0000 | 48694700.0000 | 8000300.0000 |
| 2023-03 | 155000000.0000 | 4086300.0000 | 14650200.0000 | 2330800.0000 |
| 2023-06 | 269000000.0000 | 8027000.0000 | 31532000.0000 | -3599400.0000 |
| 2023-09 | 370000000.0000 | 12835000.0000 | 49106400.0000 | -4401800.0000 |
| 2022-09 | 408000000.0000 | 9597000.0000 | 32919500.0000 | -12083100.0000 |
| 2022-06 | 286000000.0000 | 6965300.0000 | 21252000.0000 | 674000.0000 |
| 2022-12 | 580000000.0000 | 12410900.0000 | 46460300.0000 | 3840300.0000 |
| 2022-03 | 143000000.0000 | 3424900.0000 | 10703500.0000 | -745900.0000 |
| 2021-12 | 463000000.0000 | 11054800.0000 | 36221500.0000 | 2399000.0000 |
| 2021-06 | 232000000.0000 | 5669700.0000 | 18687900.0000 | 603400.0000 |
| 2021-03 | 121000000.0000 | 2766500.0000 | 8123900.0000 | -56300.0000 |
| 2021-09 | 307000000.0000 | 7728500.0000 | 25967300.0000 | 979200.0000 |
| 2020-06 | 171000000.0000 | 7599500.0000 | 17807100.0000 | -455300.0000 |
| 2020-09 | 242000000.0000 | 10804900.0000 | 23581200.0000 | 3855200.0000 |
| 2020-12 | 366000000.0000 | 9412900.0000 | 27722400.0000 | 5191900.0000 |
| 2019-12 | 433000000.0000 | 17666400.0000 | 25773100.0000 | 1993800.0000 |
| 2020-03 | 70242700.0000 | 5027500.0000 | 5637900.0000 | -929500.0000 |
| 2019-09 | 314000000.0000 | 12648500.0000 | 15707900.0000 | 124700.0000 |
| 2019-06 | 243000000.0000 | 9562800.0000 | 10565200.0000 | 1563600.0000 |
| 2019-03 | 119000000.0000 | 3571300.0000 | 3962600.0000 | 852000.0000 |
| 2018-12 | 377000000.0000 | 15329500.0000 | 25183900.0000 | -2284200.0000 |
| 2018-09 | 251000000.0000 | 11516000.0000 | 20143600.0000 | -3429500.0000 |
| 2018-06 | 194000000.0000 | 7816100.0000 | 13150700.0000 | -946900.0000 |
| 2017-12 | 349000000.0000 | 15273000.0000 | 21875100.0000 | 4542400.0000 |
| 2017-06 | 177000000.0000 | 7922600.0000 | 9208500.0000 | 3897400.0000 |
| 2016-12 | 293000000.0000 | 13183000.0000 | 19479600.0000 | 7983000.0000 |
| 2016-06 | 172000000.0000 | 7756500.0000 | 17173500.0000 | 4652800.0000 |
| 2015-12 | 246000000.0000 | 11458600.0000 | 35541900.0000 | 1211300.0000 |
| 2015-06 | 108000000.0000 | 5874600.0000 | 10369700.0000 | 414100.0000 |
| 2014-12 | 232000000.0000 | 8746700.0000 | 22924100.0000 | 4094700.0000 |
| 2025-06 | 745000000.0000 | 31480500.0000 | 50045100.0000 | 4470600.0000 |
| 2025-09 | 1089000000.0000 | 45172200.0000 | 74193600.0000 | 10665700.0000 |
| 2026-03 | 354000000.0000 | 15535100.0000 | 23856200.0000 | 10957800.0000 |
| 2025-12 | 1518000000.0000 | 63310100.0000 | 97379300.0000 | 17492600.0000 |