中商官网
研究报告
德必集团（300947）
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 | 299000000.0000 | -4.47 | 6813200.0000 | -58.86 | 6869100.0000 | -57.03 | 4250900.0000 | -66.03 |
| 2024-12-31 | 1260000000.0000 | 7.78 | 57336200.0000 | -3.84 | 52428500.0000 | -9.44 | 36611300.0000 | -17.77 |
| 2024-06-30 | 631000000.0000 | 20.65 | 31516500.0000 | 114.79 | 26448100.0000 | 106.67 | 19579300.0000 | 80.27 |
| 2024-09-30 | 947000000.0000 | 13.96 | 41953000.0000 | -9.46 | 38075300.0000 | -19.89 | 29934500.0000 | -17.37 |
| 2023-12-31 | 1169000000.0000 | 50.06 | 59626600.0000 | 40.34 | 57894400.0000 | 39.50 | 44522600.0000 | 39.37 |
| 2024-03-31 | 313000000.0000 | 30.96 | 16561300.0000 | 393.72 | 15984300.0000 | 385.52 | 12515300.0000 | 343.66 |
| 2023-09-30 | 831000000.0000 | 41.09 | 46338600.0000 | -43.94 | 47530300.0000 | -42.48 | 36228000.0000 | -42.36 |
| 2023-03-31 | 239000000.0000 | 9.63 | 3354400.0000 | -90.13 | 3292200.0000 | -90.38 | 2820900.0000 | -89.21 |
| 2023-06-30 | 523000000.0000 | 28.82 | 14673500.0000 | -78.39 | 12797000.0000 | -81.13 | 10861100.0000 | -79.13 |
| 2022-12-31 | 779000000.0000 | -18.43 | 42486900.0000 | -71.68 | 41500200.0000 | -71.58 | 31946500.0000 | -70.96 |
| 2022-09-30 | 589000000.0000 | -16.69 | 82661700.0000 | -26.85 | 82632600.0000 | -24.88 | 62850200.0000 | -26.47 |
| 2022-06-30 | 406000000.0000 | -10.57 | 67897400.0000 | -0.72 | 67800800.0000 | -0.82 | 52039600.0000 | -5.49 |
| 2021-12-31 | 955000000.0000 | 14.65 | 150000000.0000 | 3.45 | 146000000.0000 | 0.00 | 110000000.0000 | 3.77 |
| 2021-09-30 | 707000000.0000 | 15.52 | 113000000.0000 | 10.78 | 110000000.0000 | 7.84 | 85480900.0000 | 16.85 |
| 2022-03-31 | 218000000.0000 | -1.36 | 33973700.0000 | 13.13 | 34225200.0000 | 13.76 | 26133100.0000 | 16.80 |
| 2020-12-31 | 833000000.0000 | -8.46 | 145000000.0000 | -13.17 | 146000000.0000 | -10.43 | 106000000.0000 | -12.40 |
| 2021-03-31 | 221000000.0000 | 3.27 | 30030700.0000 | -30.08 | 30086500.0000 | -29.97 | 22374300.0000 | -32.62 |
| 2021-06-30 | 454000000.0000 | 14.94 | 68390300.0000 | -5.01 | 68362700.0000 | -5.75 | 55064700.0000 | 7.25 |
| 2020-03-31 | 214000000.0000 | -- | 42951100.0000 | -- | 42959900.0000 | -- | 33208600.0000 | -- |
| 2020-09-30 | 612000000.0000 | -8.66 | 102000000.0000 | -3.77 | 102000000.0000 | 0.00 | 73155900.0000 | -1.66 |
| 2020-06-30 | 395000000.0000 | -9.61 | 71995700.0000 | -- | 72532900.0000 | 9.70 | 51344400.0000 | -- |
| 2019-09-30 | 670000000.0000 | -- | 106000000.0000 | -- | 102000000.0000 | -- | 74391800.0000 | -- |
| 2019-12-31 | 910000000.0000 | 17.88 | 167000000.0000 | 95.89 | 163000000.0000 | 96.69 | 121000000.0000 | 119.34 |
| 2017-12-31 | 606000000.0000 | 20.00 | 46487900.0000 | -35.58 | 46203400.0000 | -39.94 | 21858400.0000 | -59.32 |
| 2019-06-30 | 437000000.0000 | -- | -- | NaN | 66120200.0000 | -- | -- | NaN |
| 2018-12-31 | 772000000.0000 | 27.39 | 85251300.0000 | 83.38 | 82870500.0000 | 79.36 | 55164600.0000 | 152.37 |
| 2016-12-31 | 505000000.0000 | -- | 72159500.0000 | -- | 76925800.0000 | -- | 53735000.0000 | -- |
| 2025-06-30 | 602000000.0000 | -4.60 | 21657500.0000 | -31.28 | 19938400.0000 | -24.61 | 13450300.0000 | -31.30 |
| 2025-09-30 | 909000000.0000 | -4.01 | 37455100.0000 | -10.72 | 24542000.0000 | -35.54 | 17289500.0000 | -42.24 |
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 | 0.33 | 2.30 | 0.12 | 0.1600 | -- | 20.56 | 0.05 |
| 2024-12 | 1.03 | 4.16 | 0.89 | 2.7000 | -- | 32.29 | 0.21 |
| 2024-06 | 3.49 | 4.19 | 0.43 | 1.0600 | -- | 32.29 | 0.10 |
| 2024-09 | 2.96 | 4.02 | 0.62 | 1.7400 | -- | 26.69 | 0.15 |
| 2023-12 | -0.26 | 4.95 | 0.92 | 2.5400 | -- | 37.58 | 0.18 |
| 2024-03 | 3.83 | 5.11 | 0.26 | 0.6800 | -- | 31.94 | 0.05 |
| 2023-09 | -0.96 | 5.72 | 0.73 | 2.0900 | 29879.9200 | 33.09 | 0.13 |
| 2023-03 | -2.09 | 1.38 | 0.05 | 0.1900 | -- | 35.64 | 0.04 |
| 2023-06 | -1.72 | 2.45 | 0.20 | 0.5500 | -- | 31.09 | 0.08 |
| 2022-12 | 2.31 | 5.33 | 0.67 | 2.5500 | -- | 44.39 | 0.13 |
| 2022-09 | 12.73 | 14.03 | 1.32 | 4.5700 | -- | 65.22 | 0.09 |
| 2022-06 | 15.02 | 16.70 | 1.22 | 3.9600 | -- | 32.14 | 0.07 |
| 2021-12 | 12.15 | 15.29 | 2.90 | 8.9700 | -- | 116.88 | 0.19 |
| 2021-09 | 13.15 | 15.56 | 2.71 | 5.4600 | -- | 81.45 | 0.17 |
| 2022-03 | 15.14 | 15.70 | 0.65 | 2.0200 | -- | 85.51 | 0.04 |
| 2020-12 | 13.57 | 17.53 | 10.09 | 10.9900 | -- | 81.63 | 0.58 |
| 2021-03 | 11.31 | 13.61 | 0.74 | 2.2500 | -- | 84.31 | 0.05 |
| 2021-06 | 11.67 | 15.06 | 1.69 | 4.5600 | -- | 114.29 | 0.11 |
| 2020-03 | 18.22 | 20.07 | -- | 3.5600 | -- | -- | -- |
| 2020-09 | 13.73 | 16.67 | 7.19 | 7.6000 | -- | 60.40 | 0.43 |
| 2020-06 | 14.18 | 18.36 | 5.20 | 5.3800 | -- | 53.33 | 0.28 |
| 2019-09 | 14.18 | 15.22 | 7.31 | 9.0200 | -- | 154.51 | 0.48 |
| 2019-12 | 15.82 | 17.91 | 11.60 | 14.2500 | -- | 134.33 | 0.65 |
| 2017-12 | 6.27 | 7.62 | 4.90 | 8.5300 | -- | 136.88 | 0.64 |
| 2019-06 | 100.00 | 15.13 | -- | -- | -- | -- | -- |
| 2018-12 | 9.84 | 10.73 | 6.33 | 10.7200 | -- | 180.90 | 0.59 |
| 2016-12 | 13.27 | 15.23 | 10.97 | 30.1100 | -- | 127.21 | 0.72 |
| 2025-06 | -0.66 | 3.31 | 0.35 | 0.6300 | -- | 23.44 | 0.10 |
| 2025-09 | -1.65 | 2.70 | 0.43 | -- | -- | -- | 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 |
| 2025-03 | 76.37 | 23.61 | 0.9600 | 0.6000 |
| 2024-12 | 76.74 | 23.24 | 0.9400 | 0.5400 |
| 2024-06 | 77.83 | 22.17 | 1.0600 | 0.4500 |
| 2024-09 | 77.56 | 22.44 | 1.0600 | 0.4500 |
| 2023-12 | 78.01 | 21.97 | 1.1000 | 0.3600 |
| 2024-03 | 77.85 | 22.15 | 1.0500 | 0.4300 |
| 2023-09 | 78.03 | 21.97 | 1.0600 | 0.5000 |
| 2023-03 | 78.05 | 21.95 | 1.2500 | 0.7800 |
| 2023-06 | 78.21 | 21.77 | 1.1000 | 0.5600 |
| 2022-12 | 78.23 | 21.77 | 1.3200 | 0.8700 |
| 2022-09 | 78.19 | 21.81 | 1.3400 | 1.0600 |
| 2022-06 | 76.12 | 23.88 | 1.7100 | 1.3800 |
| 2021-12 | 74.82 | 25.16 | 1.8300 | 1.4900 |
| 2021-09 | 67.49 | 32.54 | 3.1400 | 2.9700 |
| 2022-03 | 75.41 | 24.59 | 1.7900 | 1.4400 |
| 2020-12 | 34.14 | 65.86 | 1.5400 | 1.3700 |
| 2021-03 | 66.77 | 33.23 | 3.4200 | 3.2500 |
| 2021-06 | 66.91 | 33.11 | 3.2400 | 3.0900 |
| 2020-03 | -- | -- | -- | -- |
| 2020-09 | 35.40 | 64.60 | 1.4500 | 1.2900 |
| 2020-06 | 36.17 | 63.83 | 1.3700 | 1.2300 |
| 2019-09 | 40.69 | 59.24 | 1.1300 | 0.9700 |
| 2019-12 | 38.08 | 61.92 | 1.2700 | 1.1300 |
| 2017-12 | 57.16 | 42.95 | 0.5300 | 0.2300 |
| 2019-06 | -- | -- | -- | -- |
| 2018-12 | 43.28 | 56.72 | 0.9700 | 0.4800 |
| 2016-12 | 69.33 | 30.81 | 0.4100 | 0.3700 |
| 2025-06 | 76.07 | 23.93 | 0.9500 | 0.5900 |
| 2025-09 | 75.94 | 24.06 | -- | -- |
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 | 298000000.0000 | 10014500.0000 | 43968600.0000 | 35432500.0000 |
| 2024-12 | 1247000000.0000 | 47955800.0000 | 184000000.0000 | 172000000.0000 |
| 2024-06 | 609000000.0000 | 25050500.0000 | 87689700.0000 | 76752400.0000 |
| 2024-09 | 919000000.0000 | 35736900.0000 | 132000000.0000 | 116000000.0000 |
| 2023-12 | 1172000000.0000 | 44407200.0000 | 181000000.0000 | 157000000.0000 |
| 2024-03 | 301000000.0000 | 10151500.0000 | 46440400.0000 | 38915800.0000 |
| 2023-09 | 839000000.0000 | 28924400.0000 | 127000000.0000 | 105000000.0000 |
| 2023-03 | 244000000.0000 | 6975900.0000 | 38104500.0000 | 30247400.0000 |
| 2023-06 | 532000000.0000 | 17335200.0000 | 79239800.0000 | 68189000.0000 |
| 2022-12 | 761000000.0000 | 28482800.0000 | 154000000.0000 | 126000000.0000 |
| 2022-09 | 514000000.0000 | 18877500.0000 | 104000000.0000 | 69338100.0000 |
| 2022-06 | 345000000.0000 | 9221300.0000 | 63262700.0000 | 42922800.0000 |
| 2021-12 | 839000000.0000 | 21672800.0000 | 134000000.0000 | 107000000.0000 |
| 2021-09 | 614000000.0000 | 15088000.0000 | 89470700.0000 | 70305000.0000 |
| 2022-03 | 185000000.0000 | 3841600.0000 | 28468300.0000 | 24663300.0000 |
| 2020-12 | 720000000.0000 | 25050400.0000 | 101000000.0000 | 338900.0000 |
| 2021-03 | 196000000.0000 | 4329600.0000 | 29824200.0000 | 20948300.0000 |
| 2021-06 | 401000000.0000 | 10707100.0000 | 60070800.0000 | 53761000.0000 |
| 2020-03 | 175000000.0000 | 2330000.0000 | 19087600.0000 | -70900.0000 |
| 2020-09 | 528000000.0000 | 17666400.0000 | 71837200.0000 | -8200.0000 |
| 2020-06 | 339000000.0000 | 11727700.0000 | 46584400.0000 | 201700.0000 |
| 2019-09 | 575000000.0000 | 19454700.0000 | 78599100.0000 | 689200.0000 |
| 2019-12 | 766000000.0000 | 26212900.0000 | 107000000.0000 | 651300.0000 |
| 2017-12 | 568000000.0000 | 23634800.0000 | 98904500.0000 | 2735200.0000 |
| 2019-06 | -- | -- | -- | -- |
| 2018-12 | 696000000.0000 | 39721900.0000 | 95944300.0000 | 1363300.0000 |
| 2016-12 | 438000000.0000 | 19881400.0000 | 65798100.0000 | 10475300.0000 |
| 2025-06 | 606000000.0000 | 23844100.0000 | 82439500.0000 | 77693900.0000 |
| 2025-09 | 924000000.0000 | 39009100.0000 | 125000000.0000 | 114000000.0000 |