中商官网
研究报告
日月明（300906）
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 | 23490400.0000 | -5.03 | 16324100.0000 | -5.00 | 16428900.0000 | -4.38 | 13583700.0000 | -3.61 |
| 2024-12-31 | 161000000.0000 | 4.55 | 86170400.0000 | 22.07 | 86088700.0000 | 21.92 | 75320300.0000 | 24.22 |
| 2024-09-30 | 90768800.0000 | 6.52 | 50220400.0000 | 29.23 | 50139000.0000 | 28.95 | 43674900.0000 | 28.38 |
| 2024-06-30 | 60693000.0000 | 6.56 | 32327600.0000 | 8.58 | 32313300.0000 | 8.46 | 28698900.0000 | 12.08 |
| 2023-09-30 | 85209200.0000 | 10.56 | 38861600.0000 | 6.53 | 38881300.0000 | 6.54 | 34020400.0000 | 5.94 |
| 2024-03-31 | 24735500.0000 | 37.41 | 17183800.0000 | 29.62 | 17181400.0000 | 29.60 | 14092500.0000 | 27.20 |
| 2023-12-31 | 154000000.0000 | 35.09 | 70589100.0000 | 104.15 | 70610900.0000 | 104.72 | 60633300.0000 | 98.07 |
| 2023-06-30 | 56958400.0000 | 0.57 | 29773000.0000 | 12.80 | 29792600.0000 | 12.96 | 25606000.0000 | 13.03 |
| 2023-03-31 | 18000800.0000 | -30.92 | 13257500.0000 | 8.85 | 13257300.0000 | 8.85 | 11079100.0000 | 4.11 |
| 2022-12-31 | 114000000.0000 | -7.32 | 34576700.0000 | -25.67 | 34490700.0000 | -25.01 | 30612700.0000 | -24.68 |
| 2022-09-30 | 77070000.0000 | 20.26 | 36477800.0000 | 5.22 | 36494800.0000 | 5.09 | 32113100.0000 | 5.31 |
| 2022-03-31 | 26058800.0000 | 15.81 | 12180100.0000 | 20.23 | 12179700.0000 | 19.52 | 10641900.0000 | 24.28 |
| 2022-06-30 | 56636100.0000 | 31.35 | 26394900.0000 | 22.77 | 26374000.0000 | 22.32 | 22654000.0000 | 24.41 |
| 2021-09-30 | 64085200.0000 | 0.85 | 34669000.0000 | 22.66 | 34727900.0000 | 22.57 | 30493600.0000 | 23.95 |
| 2021-12-31 | 123000000.0000 | 6.03 | 46519100.0000 | -25.43 | 45991800.0000 | -26.41 | 40645100.0000 | -24.54 |
| 2021-03-31 | 22501500.0000 | 186.49 | 10131000.0000 | 1339.47 | 10190700.0000 | 1327.27 | 8562800.0000 | 2031.11 |
| 2021-06-30 | 43119300.0000 | 30.83 | 21499900.0000 | 44.72 | 21560700.0000 | 44.46 | 18209100.0000 | 39.93 |
| 2020-12-31 | 116000000.0000 | -24.18 | 62385900.0000 | -12.23 | 62494300.0000 | -14.96 | 53861600.0000 | -13.39 |
| 2020-06-30 | 32958200.0000 | -3.07 | 14856700.0000 | 49.45 | 14925200.0000 | 35.01 | 13013200.0000 | 46.86 |
| 2020-09-30 | 63546800.0000 | 2.05 | 28263700.0000 | 7.51 | 28332600.0000 | 3.13 | 24601700.0000 | 7.62 |
| 2020-03-31 | 7854100.0000 | -- | 703800.0000 | -- | 714000.0000 | -- | 401800.0000 | -- |
| 2019-06-30 | 34001200.0000 | -16.87 | 9941100.0000 | -32.86 | 11054600.0000 | -25.39 | 8861200.0000 | -30.85 |
| 2019-09-30 | 62271400.0000 | -- | 26289700.0000 | -- | 27472500.0000 | -- | 22859000.0000 | -- |
| 2019-12-31 | 153000000.0000 | 21.43 | 71082600.0000 | 38.44 | 73491800.0000 | 42.02 | 62190200.0000 | 38.60 |
| 2018-12-31 | 126000000.0000 | 20.00 | 51345100.0000 | 31.28 | 51749100.0000 | 33.32 | 44869000.0000 | 34.70 |
| 2018-06-30 | 40902600.0000 | 21.38 | 14807300.0000 | 7.22 | 14816100.0000 | 6.74 | 12814900.0000 | 3.33 |
| 2017-12-31 | 105000000.0000 | 17.76 | 39110200.0000 | 28.79 | 38816300.0000 | 4.87 | 33309400.0000 | 5.97 |
| 2017-06-30 | 33697400.0000 | 27.67 | 13810000.0000 | 44.49 | 13881100.0000 | -0.58 | 12402200.0000 | 0.21 |
| 2016-12-31 | 89161200.0000 | 26.28 | 30367000.0000 | 16.48 | 37015000.0000 | 14.42 | 31433600.0000 | 8.96 |
| 2015-12-31 | 70606400.0000 | 24.18 | 26069600.0000 | 21.26 | 32350400.0000 | 33.63 | 28848300.0000 | 38.24 |
| 2015-06-30 | 23973300.0000 | -- | 9272600.0000 | -- | 14360300.0000 | -- | 13127400.0000 | -- |
| 2016-06-30 | 26393400.0000 | 10.09 | 9557500.0000 | 3.07 | 13962200.0000 | -2.77 | 12375600.0000 | -5.73 |
| 2013-12-31 | 32952300.0000 | -- | 8599600.0000 | -- | 12544700.0000 | -- | 11033300.0000 | -- |
| 2014-12-31 | 56858100.0000 | 72.55 | 21498200.0000 | 149.99 | 24209000.0000 | 92.98 | 20868000.0000 | 89.14 |
| 2025-06-30 | -- | -100.00 | 20949200.0000 | -35.20 | -- | -100.00 | 21859700.0000 | -23.83 |
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 | 49.28 | 69.94 | 1.62 | 1.4900 | 0.6700 | 0.65 | 0.02 |
| 2024-12 | 31.68 | 53.47 | 8.54 | 8.5000 | 6.1300 | 1.07 | 0.16 |
| 2024-09 | 36.97 | 55.24 | 5.25 | 4.9800 | 2.7200 | 0.87 | 0.10 |
| 2024-06 | 31.44 | 53.24 | 3.44 | 3.2500 | 2.2200 | 0.89 | 0.06 |
| 2023-09 | 26.89 | 45.63 | 4.24 | 4.0700 | 1.6400 | 0.90 | 0.09 |
| 2024-03 | 24.24 | 69.46 | 1.79 | 1.6100 | 1.0600 | 0.68 | 0.03 |
| 2023-12 | 32.47 | 45.85 | 7.35 | 7.1600 | 2.8900 | 1.16 | 0.16 |
| 2023-06 | 30.28 | 52.31 | 3.30 | 3.0600 | 1.0500 | 0.94 | 0.06 |
| 2023-03 | 31.93 | 73.65 | 1.46 | 1.3400 | 0.2200 | 0.61 | 0.02 |
| 2022-12 | 17.05 | 30.26 | 3.75 | 3.7300 | 1.7000 | 0.89 | 0.12 |
| 2022-09 | 36.66 | 47.35 | 4.04 | 3.8900 | 1.4200 | 0.72 | 0.09 |
| 2022-03 | 32.64 | 46.74 | 1.34 | 1.2900 | 0.7200 | 0.75 | 0.03 |
| 2022-06 | 36.33 | 46.57 | 2.94 | 2.7300 | 1.2400 | 0.79 | 0.06 |
| 2021-09 | 34.74 | 54.19 | 4.01 | 3.7500 | 1.5100 | 0.73 | 0.07 |
| 2021-12 | 24.90 | 37.39 | 5.08 | 5.0000 | 3.5700 | 0.95 | 0.14 |
| 2021-03 | 21.74 | 45.29 | 1.13 | 1.0400 | 0.8100 | 0.71 | 0.02 |
| 2021-06 | 32.39 | 50.00 | 2.49 | 2.2300 | 1.1100 | 0.69 | 0.05 |
| 2020-12 | 28.80 | 53.87 | 6.93 | 15.5000 | 4.1600 | 0.87 | 0.13 |
| 2020-06 | 21.09 | 45.29 | 4.16 | 4.5500 | 1.2000 | 0.50 | 0.09 |
| 2020-09 | 27.40 | 44.59 | 7.66 | 8.4200 | 1.9900 | 0.63 | 0.17 |
| 2020-03 | -23.21 | 9.09 | -- | 0.1500 | -- | -- | -- |
| 2019-06 | 100.00 | 32.51 | -- | -- | -- | -- | -- |
| 2019-09 | 27.10 | 44.12 | -- | 9.3500 | -- | -- | -- |
| 2019-12 | 33.99 | 48.03 | 20.30 | 24.1600 | 5.6800 | 1.11 | 0.42 |
| 2018-12 | 33.55 | 41.07 | 15.40 | 19.6100 | 3.4800 | 1.07 | 0.38 |
| 2018-06 | 35.27 | 36.22 | 5.43 | 5.6400 | 0.9300 | -- | 0.15 |
| 2017-12 | 30.32 | 36.97 | 13.48 | 18.5900 | 3.0100 | 1.02 | 0.36 |
| 2017-06 | 28.37 | 41.19 | 5.55 | 8.3200 | 0.8400 | 0.78 | 0.13 |
| 2016-12 | 34.06 | 41.51 | 19.58 | 29.2000 | 3.0400 | -- | 0.47 |
| 2015-12 | 36.92 | 45.82 | 23.61 | 28.6600 | 1.8700 | 1.13 | 0.52 |
| 2015-06 | 38.68 | 59.90 | 11.49 | 11.2000 | 0.4700 | 0.90 | 0.19 |
| 2016-06 | 36.21 | 52.90 | 10.27 | 12.6000 | 0.6700 | 0.78 | 0.19 |
| 2013-12 | 26.10 | 38.07 | 10.37 | 13.0900 | 0.8100 | 0.68 | 0.27 |
| 2014-12 | 37.81 | 42.58 | 16.93 | 20.8200 | 1.5000 | 1.10 | 0.40 |
| 2025-06 | -- | -- | -- | -- | -- | -- | -- |
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 | 9.39 | 90.62 | 10.7100 | 10.5400 |
| 2024-12 | 10.32 | 89.68 | 9.5600 | 9.4300 |
| 2024-09 | 8.69 | 91.41 | 13.4100 | 13.1900 |
| 2024-06 | 8.70 | 91.37 | 13.1400 | 12.9400 |
| 2023-09 | 8.01 | 91.92 | 13.9000 | 13.5300 |
| 2024-03 | 8.19 | 91.79 | 13.3900 | 13.1400 |
| 2023-12 | 9.63 | 90.43 | 11.0100 | 10.8400 |
| 2023-06 | 7.63 | 92.36 | 14.8900 | 14.5400 |
| 2023-03 | 7.94 | 92.06 | 14.1100 | 13.5600 |
| 2022-12 | 10.26 | 89.66 | 10.3200 | 9.9000 |
| 2022-09 | 8.70 | 91.37 | 12.6700 | 12.2100 |
| 2022-03 | 8.80 | 91.19 | 12.6500 | 12.2900 |
| 2022-06 | 9.03 | 90.97 | 12.1800 | 11.8000 |
| 2021-09 | 6.92 | 93.08 | 16.3800 | 15.9000 |
| 2021-12 | 9.77 | 90.29 | 11.2100 | 10.8900 |
| 2021-03 | 8.44 | 91.57 | 12.8000 | 12.5500 |
| 2021-06 | 8.10 | 91.91 | 13.5300 | 13.1700 |
| 2020-12 | 9.45 | 90.58 | 11.1100 | 10.9100 |
| 2020-06 | 18.09 | 81.89 | 5.7100 | 5.3700 |
| 2020-09 | 17.23 | 82.70 | 5.5000 | 5.0900 |
| 2020-03 | -- | -- | -- | -- |
| 2019-06 | -- | -- | -- | -- |
| 2019-09 | -- | -- | -- | -- |
| 2019-12 | 22.36 | 77.62 | 4.5500 | 4.3400 |
| 2018-12 | 29.76 | 69.94 | 3.2700 | 3.1200 |
| 2018-06 | 19.92 | 79.85 | 4.7800 | 4.4200 |
| 2017-12 | 24.35 | 75.69 | 4.0200 | 3.7100 |
| 2017-06 | 21.51 | 78.40 | 4.3500 | 3.9300 |
| 2016-12 | 29.86 | 70.37 | 3.1000 | 2.8200 |
| 2015-12 | 33.17 | 67.16 | 2.6100 | 2.3000 |
| 2015-06 | 41.23 | 59.04 | 2.0100 | 1.6600 |
| 2016-06 | 23.32 | 76.47 | 3.6700 | 3.1100 |
| 2013-12 | 25.83 | 74.22 | 3.3400 | 2.7600 |
| 2014-12 | 22.34 | 77.62 | 3.9400 | 3.3700 |
| 2025-06 | -- | -- | -- | -- |
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 | 11915000.0000 | 1767600.0000 | 2448900.0000 | -175800.0000 |
| 2024-12 | 110000000.0000 | 9292100.0000 | 13071700.0000 | 23700.0000 |
| 2024-09 | 57212200.0000 | 6006700.0000 | 7075900.0000 | -3945900.0000 |
| 2024-06 | 41608600.0000 | 3749800.0000 | 4982000.0000 | 12900.0000 |
| 2023-09 | 62292600.0000 | 6762000.0000 | 8267300.0000 | -5935300.0000 |
| 2024-03 | 18738600.0000 | 1762100.0000 | 2182900.0000 | -2390500.0000 |
| 2023-12 | 104000000.0000 | 10670800.0000 | 13764000.0000 | 32200.0000 |
| 2023-06 | 39713300.0000 | 4418600.0000 | 5577300.0000 | 17700.0000 |
| 2023-03 | 12253100.0000 | 2056000.0000 | 3171000.0000 | -2258900.0000 |
| 2022-12 | 94558200.0000 | 9550700.0000 | 11862600.0000 | 40400.0000 |
| 2022-09 | 48814100.0000 | 6654900.0000 | 8013000.0000 | -6000800.0000 |
| 2022-03 | 17552000.0000 | 2476100.0000 | 2656200.0000 | -2872500.0000 |
| 2022-06 | 36062100.0000 | 4151600.0000 | 5557100.0000 | -4473500.0000 |
| 2021-09 | 41822700.0000 | 7442700.0000 | 8914300.0000 | -5982000.0000 |
| 2021-12 | 92375700.0000 | 9896100.0000 | 11702000.0000 | -8072200.0000 |
| 2021-03 | 17610300.0000 | 2549900.0000 | 5142200.0000 | -2021100.0000 |
| 2021-06 | 29153600.0000 | 4835800.0000 | 7360300.0000 | -3669200.0000 |
| 2020-12 | 82590300.0000 | 10096000.0000 | 10100200.0000 | -814700.0000 |
| 2020-06 | 26006900.0000 | 4599100.0000 | 3693000.0000 | -128100.0000 |
| 2020-09 | 46137900.0000 | 7015800.0000 | 5904600.0000 | -176400.0000 |
| 2020-03 | 9677200.0000 | 1732500.0000 | 1549100.0000 | -61500.0000 |
| 2019-06 | -- | -- | -- | -- |
| 2019-09 | 45393600.0000 | 6676200.0000 | 8385700.0000 | 384600.0000 |
| 2019-12 | 101000000.0000 | 9405400.0000 | 10833800.0000 | 822200.0000 |
| 2018-12 | 83729500.0000 | 7682600.0000 | 7254500.0000 | -652000.0000 |
| 2018-06 | 26478200.0000 | 2320000.0000 | 1803000.0000 | -1223100.0000 |
| 2017-12 | 73169100.0000 | 8240300.0000 | 6311700.0000 | 690400.0000 |
| 2017-06 | 24137800.0000 | 3653300.0000 | 1761600.0000 | 362900.0000 |
| 2016-12 | 58794200.0000 | 6229300.0000 | 5456500.0000 | 183500.0000 |
| 2015-12 | 44536700.0000 | 5287700.0000 | 11854300.0000 | 257900.0000 |
| 2015-06 | 14700700.0000 | 1822100.0000 | 4465700.0000 | 197200.0000 |
| 2016-06 | 16835900.0000 | 1972300.0000 | 3061600.0000 | 107200.0000 |
| 2013-12 | 24352600.0000 | 2578500.0000 | 7487200.0000 | 581000.0000 |
| 2014-12 | 35359900.0000 | 3015800.0000 | 6897300.0000 | 344300.0000 |
| 2025-06 | -- | 3739000.0000 | 5148000.0000 | -126100.0000 |