中商官网
研究报告
山水比德（300844）
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 | 88825100.0000 | 5.27 | -5478400.0000 | -191.65 | -5475900.0000 | -190.80 | -5288600.0000 | -190.78 |
| 2024-12-31 | 459000000.0000 | 37.84 | 34934900.0000 | -136.05 | 34728300.0000 | -135.86 | 28958200.0000 | -126.81 |
| 2024-09-30 | 287000000.0000 | 34.74 | 20355800.0000 | -149.74 | 20294200.0000 | -149.35 | 19605200.0000 | -154.97 |
| 2024-06-30 | 180000000.0000 | 20.00 | 12299700.0000 | -153.25 | 12243800.0000 | -152.82 | 12210400.0000 | -158.84 |
| 2023-12-31 | 333000000.0000 | 0.60 | -96911400.0000 | -34.52 | -96836800.0000 | -34.57 | -108000000.0000 | -12.20 |
| 2023-09-30 | 213000000.0000 | -6.17 | -40922100.0000 | -55.25 | -41121100.0000 | -55.23 | -35664200.0000 | -61.20 |
| 2024-03-31 | 84378400.0000 | 32.89 | 5977700.0000 | -147.63 | 6030600.0000 | -148.13 | 5825500.0000 | -163.40 |
| 2022-12-31 | 331000000.0000 | -43.90 | -148000000.0000 | -379.03 | -148000000.0000 | -364.16 | -123000000.0000 | -337.20 |
| 2023-06-30 | 150000000.0000 | -6.25 | -23097400.0000 | -56.73 | -23180400.0000 | -56.68 | -20751600.0000 | -61.77 |
| 2023-03-31 | 63494600.0000 | 20.85 | -12549300.0000 | -80.13 | -12530100.0000 | -80.16 | -9188100.0000 | -85.44 |
| 2022-09-30 | 227000000.0000 | -44.09 | -91449300.0000 | -272.62 | -91848600.0000 | -264.09 | -91924100.0000 | -284.14 |
| 2022-06-30 | 160000000.0000 | -43.26 | -53379200.0000 | -201.73 | -53506400.0000 | -201.99 | -54275100.0000 | -216.53 |
| 2021-12-31 | 590000000.0000 | 20.41 | 53041800.0000 | -53.88 | 56027100.0000 | -52.11 | 51854800.0000 | -49.16 |
| 2021-09-30 | 406000000.0000 | 20.83 | 52978700.0000 | -31.37 | 55975800.0000 | -27.46 | 49921400.0000 | -23.78 |
| 2022-03-31 | 52540000.0000 | -44.69 | -63158900.0000 | 7497.61 | -63141900.0000 | 7353.89 | -63111200.0000 | 25471.80 |
| 2021-06-30 | 282000000.0000 | 29.95 | 52469700.0000 | -4.47 | 52463900.0000 | -4.42 | 46575000.0000 | -0.05 |
| 2021-03-31 | 94993500.0000 | -- | -831300.0000 | -∞ | -847100.0000 | -∞ | -246800.0000 | -∞ |
| 2020-12-31 | 490000000.0000 | 22.50 | 115000000.0000 | 32.01 | 117000000.0000 | 34.32 | 102000000.0000 | 34.76 |
| 2020-09-30 | 336000000.0000 | 35.48 | 77196900.0000 | 61.35 | 77163000.0000 | 61.28 | 65497200.0000 | 54.77 |
| 2020-06-30 | 217000000.0000 | -- | 54923900.0000 | -- | 54888000.0000 | -- | 46600200.0000 | -- |
| 2019-12-31 | 400000000.0000 | 39.37 | 87113700.0000 | 74.84 | 87106000.0000 | 74.90 | 75691500.0000 | 82.64 |
| 2017-12-31 | 189000000.0000 | -- | 11860800.0000 | -- | 11861800.0000 | -- | 6898100.0000 | -- |
| 2018-12-31 | 287000000.0000 | 51.85 | 49823800.0000 | 320.07 | 49804600.0000 | 319.87 | 41442500.0000 | 500.78 |
| 2019-09-30 | 248000000.0000 | -- | 47845000.0000 | -- | 47845400.0000 | -- | 42319100.0000 | -- |
| 2025-06-30 | 225000000.0000 | 25.00 | 5050200.0000 | -58.94 | 5053600.0000 | -58.73 | 5343800.0000 | -56.24 |
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 | -7.94 | -6.16 | -0.57 | -0.7000 | 20.4100 | 1.12 | 0.09 |
| 2024-12 | 5.01 | 7.57 | 3.68 | 3.8000 | 69.4700 | 1.72 | 0.49 |
| 2024-09 | 7.67 | 7.07 | 2.23 | 2.7600 | 62.1000 | 1.55 | 0.32 |
| 2024-06 | 6.67 | 6.80 | 1.37 | 1.6400 | -- | 1.61 | 0.20 |
| 2023-12 | -35.44 | -29.08 | -11.00 | -13.6600 | -- | 1.30 | 0.38 |
| 2023-09 | -26.29 | -19.31 | -4.27 | -4.2900 | -- | 1.02 | 0.22 |
| 2024-03 | 6.77 | 7.15 | 0.67 | 0.7800 | -- | 1.49 | 0.09 |
| 2022-12 | -50.45 | -44.71 | -14.29 | -13.4800 | -- | 1.03 | 0.32 |
| 2023-06 | -23.33 | -15.45 | -2.34 | -2.4700 | -- | 1.05 | 0.15 |
| 2023-03 | -32.07 | -19.73 | -1.23 | -1.0700 | -- | 0.92 | 0.06 |
| 2022-09 | -47.58 | -40.46 | -8.47 | -9.8500 | -- | 0.89 | 0.21 |
| 2022-06 | -39.38 | -33.44 | -4.77 | -5.5700 | -- | 0.92 | 0.14 |
| 2021-12 | 7.46 | 9.50 | 4.70 | 10.6900 | -- | 2.20 | 0.50 |
| 2021-09 | 12.56 | 13.79 | 4.81 | 15.1600 | -- | 2.23 | 0.35 |
| 2022-03 | -134.11 | -120.18 | -5.55 | -6.6600 | -- | 0.61 | 0.05 |
| 2021-06 | 18.44 | 18.60 | 10.91 | 18.5700 | -- | 2.49 | 0.59 |
| 2021-03 | -1.45 | -0.89 | -- | -0.1100 | -- | -- | -- |
| 2020-12 | 23.06 | 23.88 | 28.33 | 51.4700 | -- | 2.87 | 1.19 |
| 2020-09 | 22.32 | 22.97 | 22.37 | -- | -- | -- | 0.97 |
| 2020-06 | 24.42 | 25.29 | 15.64 | -- | -- | 2.55 | 0.62 |
| 2019-12 | 21.25 | 21.78 | 27.83 | 59.0700 | -- | 3.37 | 1.28 |
| 2017-12 | 6.35 | 6.28 | 9.49 | 22.1300 | -- | 3.88 | 1.51 |
| 2018-12 | 16.38 | 17.35 | 23.16 | 61.3200 | -- | 4.23 | 1.33 |
| 2019-09 | 100.00 | 19.29 | -- | -- | -- | -- | -- |
| 2025-06 | 1.33 | 2.25 | 0.50 | -- | -- | -- | 0.22 |
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 | 20.64 | 79.36 | 4.2100 | 4.1800 |
| 2024-12 | 18.35 | 81.65 | 4.7700 | 4.7300 |
| 2024-09 | 16.26 | 83.63 | 5.4400 | 5.3800 |
| 2024-06 | 15.79 | 84.21 | 5.6400 | 5.6100 |
| 2023-12 | 15.91 | 83.98 | 5.6200 | 5.5900 |
| 2023-09 | 15.70 | 84.41 | 5.1500 | 5.1300 |
| 2024-03 | 17.04 | 82.96 | 5.2400 | 5.2100 |
| 2022-12 | 18.24 | 81.76 | 5.1700 | 5.1600 |
| 2023-06 | 16.57 | 83.43 | 4.9700 | 4.9500 |
| 2023-03 | 17.70 | 82.40 | 5.2400 | 5.2100 |
| 2022-09 | 19.19 | 80.90 | 5.5600 | 5.5300 |
| 2022-06 | 18.54 | 81.46 | 5.5100 | 5.5000 |
| 2021-12 | 17.72 | 82.28 | 6.0000 | 5.9800 |
| 2021-09 | 16.94 | 83.06 | 6.7800 | 6.7600 |
| 2022-03 | 19.35 | 80.65 | 5.2800 | 5.2700 |
| 2021-06 | 43.66 | 56.34 | 2.2700 | 2.2200 |
| 2021-03 | -- | -- | -- | -- |
| 2020-12 | 44.79 | 55.21 | 2.0500 | 2.0000 |
| 2020-09 | 44.93 | 55.07 | -- | -- |
| 2020-06 | 51.28 | 48.72 | 1.8100 | 1.7900 |
| 2019-12 | 45.69 | 53.99 | 1.9900 | 1.9800 |
| 2017-12 | 62.40 | 37.50 | 1.4500 | 1.4400 |
| 2018-12 | 59.53 | 40.54 | 1.5400 | 1.5200 |
| 2019-09 | -- | -- | -- | -- |
| 2025-06 | 22.63 | 77.37 | -- | -- |
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 | 95880400.0000 | 11563900.0000 | 17839800.0000 | -445900.0000 |
| 2024-12 | 436000000.0000 | 40476900.0000 | 76529400.0000 | 1759800.0000 |
| 2024-09 | 265000000.0000 | 26424200.0000 | 51536100.0000 | -535800.0000 |
| 2024-06 | 168000000.0000 | 17715700.0000 | 31636400.0000 | 898700.0000 |
| 2023-12 | 451000000.0000 | 32528800.0000 | 80192900.0000 | 2066200.0000 |
| 2023-09 | 269000000.0000 | 22005800.0000 | 48964300.0000 | -418300.0000 |
| 2024-03 | 78664500.0000 | 7444600.0000 | 14158600.0000 | -659900.0000 |
| 2022-12 | 498000000.0000 | 30341000.0000 | 78171000.0000 | 3911900.0000 |
| 2023-06 | 185000000.0000 | 13724100.0000 | 33471800.0000 | 785900.0000 |
| 2023-03 | 83859500.0000 | 7340700.0000 | 17546100.0000 | 141800.0000 |
| 2022-09 | 335000000.0000 | 23006000.0000 | 65249700.0000 | 1945600.0000 |
| 2022-06 | 223000000.0000 | 15697700.0000 | 46126800.0000 | 1881800.0000 |
| 2021-12 | 546000000.0000 | 30042800.0000 | 80806000.0000 | 4794900.0000 |
| 2021-09 | 355000000.0000 | 20852500.0000 | 61398900.0000 | 1932800.0000 |
| 2022-03 | 123000000.0000 | 8209200.0000 | 23807200.0000 | 340600.0000 |
| 2021-06 | 230000000.0000 | 12616300.0000 | 36297400.0000 | 2371200.0000 |
| 2021-03 | 96373200.0000 | 5452900.0000 | 15855900.0000 | 853200.0000 |
| 2020-12 | 377000000.0000 | 22425900.0000 | 75857100.0000 | 1913500.0000 |
| 2020-09 | 261000000.0000 | 14483800.0000 | 50687100.0000 | 1114800.0000 |
| 2020-06 | 164000000.0000 | 8565400.0000 | 32685400.0000 | 806400.0000 |
| 2019-12 | 315000000.0000 | 17769000.0000 | 70758100.0000 | 555400.0000 |
| 2017-12 | 177000000.0000 | 10961300.0000 | 54580700.0000 | 94900.0000 |
| 2018-12 | 240000000.0000 | 12355700.0000 | 59661200.0000 | 234700.0000 |
| 2019-09 | -- | 10935000.0000 | -- | 304100.0000 |
| 2025-06 | 222000000.0000 | 23576100.0000 | 40280400.0000 | 1161300.0000 |