中商官网
研究报告
锋尚文化（300860）
主要经济指标
| 类别\年份 | 营业收入 （元) |
营业利润 （元) |
利润总额 （元) |
净利润 （元) |
资产总计 （元) |
负债合计 （元) |
股东权益合计 （元) |
| 2013 | 44084500.0000 | 3731100.0000 | 3715100.0000 | 2194000.0000 | 60608600.0000 | 10955800.0000 | 49652800.0000 |
| 2014 | 72274300.0000 | 8787100.0000 | 8969400.0000 | 6587600.0000 | 90484900.0000 | 34244600.0000 | 56240300.0000 |
| 2015 | 75035800.0000 | 17826900.0000 | 17891200.0000 | 13325400.0000 | 103000000.0000 | 27928000.0000 | 74744800.0000 |
| 2016 | 142000000.0000 | 46412200.0000 | 47713600.0000 | 35036800.0000 | 204000000.0000 | 94253700.0000 | 110000000.0000 |
| 2017 | 206000000.0000 | 74216900.0000 | 74216500.0000 | 53956500.0000 | 500000000.0000 | 265000000.0000 | 235000000.0000 |
| 2018 | 573000000.0000 | 195000000.0000 | 195000000.0000 | 136000000.0000 | 872000000.0000 | 497000000.0000 | 375000000.0000 |
| 2019 | 912000000.0000 | 344000000.0000 | 344000000.0000 | 254000000.0000 | 1271000000.0000 | 641000000.0000 | 629000000.0000 |
| 2020 | 984000000.0000 | 338000000.0000 | 344000000.0000 | 261000000.0000 | 3563000000.0000 | 401000000.0000 | 3162000000.0000 |
| 2021 | 467000000.0000 | 122000000.0000 | 125000000.0000 | 91964600.0000 | 3877000000.0000 | 644000000.0000 | 3233000000.0000 |
| 2022 | 320000000.0000 | 9500900.0000 | 9404800.0000 | 8287100.0000 | 3855000000.0000 | 629000000.0000 | 3225000000.0000 |
| 2023 | 677000000.0000 | 168000000.0000 | 168000000.0000 | 132000000.0000 | 3712000000.0000 | 393000000.0000 | 3319000000.0000 |
| 2024 | 579000000.0000 | 55423600.0000 | 54215900.0000 | 39530000.0000 | 3670000000.0000 | 463000000.0000 | 3208000000.0000 |
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) |
| 2013 | 8.11 | 8.43 | 6.13 | 5.3200 | 14.0600 | 15.60 | 0.73 |
| 2014 | 12.16 | 12.41 | 9.91 | 12.4400 | 16.3400 | 35.50 | 0.80 |
| 2015 | 24.32 | 23.84 | 17.37 | 19.7200 | 11.5500 | 13.27 | 0.73 |
| 2016 | 32.46 | 33.60 | 23.39 | 37.9700 | 21.9100 | 12.18 | 0.70 |
| 2017 | 35.44 | 36.03 | 14.84 | 40.7400 | 3.1800 | 7.34 | 0.41 |
| 2018 | 33.16 | 34.03 | 22.36 | 44.8400 | 2.4300 | 8.18 | 0.66 |
| 2019 | 35.31 | 37.72 | 27.07 | 50.5600 | 1.7900 | 7.17 | 0.72 |
| 2020 | 30.79 | 34.96 | 9.65 | 17.1700 | 2.6500 | 3.78 | 0.28 |
| 2021 | 7.07 | 26.77 | 3.22 | 2.9200 | 2.5400 | 1.16 | 0.12 |
| 2022 | -32.19 | 2.94 | 0.24 | 0.4600 | 2.2400 | 0.81 | 0.08 |
| 2023 | 13.59 | 24.82 | 4.53 | 4.1500 | 5.9300 | 2.14 | 0.18 |
| 2024 | -0.86 | 9.36 | 1.48 | 1.2900 | 5.7200 | 1.94 | 0.16 |
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 |
| 2013 | 18.08 | 81.92 | 1.8400 | 1.5800 |
| 2014 | 37.85 | 62.15 | 0.8100 | 0.5400 |
| 2015 | 27.11 | 72.57 | 1.5400 | 1.2600 |
| 2016 | 46.20 | 53.92 | 1.4400 | 1.3600 |
| 2017 | 53.00 | 47.00 | 1.6100 | 1.2500 |
| 2018 | 57.00 | 43.00 | 1.6000 | 1.0300 |
| 2019 | 50.43 | 49.49 | 1.8600 | 1.1400 |
| 2020 | 11.25 | 88.75 | 8.8200 | 8.5500 |
| 2021 | 16.61 | 83.39 | 6.1300 | 5.8000 |
| 2022 | 16.32 | 83.66 | 6.1100 | 5.9100 |
| 2023 | 10.59 | 89.41 | 9.8500 | 9.5000 |
| 2024 | 12.62 | 87.41 | 7.7400 | 7.4500 |
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) |
| 2013 | 40509900.0000 | 51700.0000 | 16149700.0000 | -134700.0000 |
| 2014 | 63487200.0000 | 110600.0000 | 16061500.0000 | 476600.0000 |
| 2015 | 56788400.0000 | 610900.0000 | 14972900.0000 | 739400.0000 |
| 2016 | 95910800.0000 | 802600.0000 | 12475200.0000 | 476400.0000 |
| 2017 | 133000000.0000 | 724300.0000 | 22589600.0000 | 322300.0000 |
| 2018 | 383000000.0000 | 2980900.0000 | 31092800.0000 | 172900.0000 |
| 2019 | 590000000.0000 | 9532100.0000 | 31810900.0000 | 21900.0000 |
| 2020 | 681000000.0000 | 12882900.0000 | 38854800.0000 | -8826400.0000 |
| 2021 | 434000000.0000 | 11628400.0000 | 50274100.0000 | 1150400.0000 |
| 2022 | 423000000.0000 | 14483000.0000 | 52331500.0000 | 2399500.0000 |
| 2023 | 585000000.0000 | 14884400.0000 | 47924200.0000 | 1862000.0000 |
| 2024 | 584000000.0000 | 20344100.0000 | 49896600.0000 | 1360700.0000 |