中商官网
研究报告
西点药业（301130）
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 | 52219200.0000 | -21.72 | 8862100.0000 | -45.65 | 8862100.0000 | -44.96 | 7651900.0000 | -45.51 |
| 2024-12-31 | 256000000.0000 | 13.78 | 46334600.0000 | -16.74 | 46514600.0000 | -20.23 | 40268800.0000 | -20.26 |
| 2024-09-30 | 193000000.0000 | 13.53 | 39674000.0000 | -17.28 | 38969400.0000 | -18.50 | 34066500.0000 | -17.50 |
| 2024-06-30 | 129000000.0000 | 13.16 | 28567700.0000 | -19.32 | 27863500.0000 | -21.04 | 24451700.0000 | -19.36 |
| 2024-03-31 | 66705500.0000 | 20.32 | 16305200.0000 | 47.65 | 16102000.0000 | 45.83 | 14042800.0000 | 46.66 |
| 2023-12-31 | 225000000.0000 | -11.76 | 55651400.0000 | 6.76 | 58312700.0000 | 15.63 | 50502400.0000 | 24.01 |
| 2023-09-30 | 170000000.0000 | -7.61 | 47960600.0000 | 21.07 | 47813300.0000 | 23.91 | 41294000.0000 | 28.56 |
| 2023-06-30 | 114000000.0000 | -2.56 | 35408700.0000 | 37.27 | 35289100.0000 | 42.48 | 30323300.0000 | 46.24 |
| 2022-12-31 | 255000000.0000 | -10.84 | 52128500.0000 | -12.64 | 50430900.0000 | -14.82 | 40723000.0000 | -21.72 |
| 2023-03-31 | 55440100.0000 | 4.39 | 11043000.0000 | 8.43 | 11041800.0000 | 20.30 | 9575300.0000 | 21.11 |
| 2022-09-30 | 184000000.0000 | -11.11 | 39612700.0000 | -0.32 | 38585600.0000 | -1.83 | 32119700.0000 | -5.95 |
| 2022-06-30 | 117000000.0000 | -13.97 | 25794200.0000 | -3.44 | 24767800.0000 | -6.23 | 20735800.0000 | -10.17 |
| 2022-03-31 | 53106500.0000 | -14.66 | 10184400.0000 | -14.97 | 9178700.0000 | -23.36 | 7906000.0000 | -25.22 |
| 2021-12-31 | 286000000.0000 | 0.00 | 59669600.0000 | 0.72 | 59206600.0000 | 0.47 | 52019100.0000 | 4.58 |
| 2021-09-30 | 207000000.0000 | 1.47 | 39740200.0000 | 0.96 | 39303600.0000 | 0.48 | 34152300.0000 | 2.86 |
| 2021-06-30 | 136000000.0000 | 11.48 | 26714500.0000 | 7.79 | 26414200.0000 | 7.65 | 23082400.0000 | 10.79 |
| 2020-09-30 | 204000000.0000 | -- | 39363100.0000 | -- | 39114800.0000 | -- | 33203000.0000 | -- |
| 2021-03-31 | 62227400.0000 | 31.70 | 11976800.0000 | 40.17 | 11976500.0000 | 43.53 | 10572200.0000 | 49.39 |
| 2020-12-31 | 286000000.0000 | -12.00 | 59243600.0000 | -9.44 | 58926800.0000 | -8.51 | 49742400.0000 | -8.92 |
| 2020-03-31 | 47248200.0000 | -- | 8544400.0000 | -- | 8344400.0000 | -- | 7076700.0000 | -- |
| 2019-12-31 | 325000000.0000 | 16.07 | 65421400.0000 | 34.87 | 64410200.0000 | 33.26 | 54613500.0000 | 32.04 |
| 2020-06-30 | 122000000.0000 | -- | 24784500.0000 | -- | 24536200.0000 | -- | 20834500.0000 | -- |
| 2015-06-30 | 91576400.0000 | -- | 22860800.0000 | -- | 24364300.0000 | -- | 21191800.0000 | -- |
| 2018-12-31 | 280000000.0000 | 2.19 | 48508800.0000 | -10.46 | 48335200.0000 | -10.78 | 41360200.0000 | -9.35 |
| 2017-12-31 | 274000000.0000 | -- | 54175700.0000 | -- | 54175200.0000 | -- | 45625300.0000 | -- |
| 2013-12-31 | 193000000.0000 | 27.81 | 40564200.0000 | 8.90 | 48007000.0000 | 8.83 | 40318100.0000 | 8.25 |
| 2014-12-31 | 204000000.0000 | 5.70 | 55018700.0000 | 35.63 | 60158600.0000 | 25.31 | 50917200.0000 | 26.29 |
| 2012-12-31 | 151000000.0000 | 30.17 | 37248200.0000 | 21.92 | 44111100.0000 | 31.14 | 37245000.0000 | 31.82 |
| 2011-12-31 | 116000000.0000 | -- | 30552100.0000 | -- | 33635800.0000 | -- | 28254300.0000 | -- |
| 2025-06-30 | 128000000.0000 | -0.78 | 26923500.0000 | -5.76 | 26917700.0000 | -3.39 | 23477000.0000 | -3.99 |
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 | 13.33 | 16.97 | 0.85 | 0.8800 | 0.4300 | 5.81 | 0.05 |
| 2024-12 | 13.67 | 18.17 | 4.38 | 4.3400 | 2.1800 | 7.89 | 0.24 |
| 2024-09 | 16.06 | 20.19 | 3.99 | 3.6400 | 1.6900 | 7.75 | 0.20 |
| 2024-06 | 17.05 | 21.60 | 2.88 | 2.5600 | 1.1000 | 7.95 | 0.13 |
| 2024-03 | 19.49 | 24.14 | 1.61 | 1.4200 | 0.5600 | 7.89 | 0.07 |
| 2023-12 | 12.89 | 25.92 | 5.47 | 5.2400 | 1.8500 | 7.04 | 0.21 |
| 2023-09 | 15.29 | 28.13 | 4.65 | 4.2900 | 1.2900 | 6.55 | 0.17 |
| 2023-06 | 15.04 | 30.96 | 3.46 | 3.1600 | 0.7800 | 6.59 | 0.11 |
| 2022-12 | 16.47 | 19.78 | 4.96 | 4.7100 | 1.9900 | 7.01 | 0.25 |
| 2023-03 | 13.05 | 19.92 | 1.09 | 1.0100 | 0.4400 | 6.32 | 0.05 |
| 2022-09 | 19.02 | 20.97 | 3.85 | 3.8000 | 1.2400 | 6.92 | 0.18 |
| 2022-06 | 20.45 | 21.17 | 2.50 | 2.6100 | 0.7600 | 6.45 | 0.12 |
| 2022-03 | 16.79 | 17.28 | 0.92 | 1.2000 | 0.3400 | 6.34 | 0.05 |
| 2021-12 | 17.83 | 20.70 | 9.95 | 10.4400 | 2.0000 | 7.94 | 0.48 |
| 2021-09 | 17.39 | 18.99 | 6.98 | 6.9800 | 1.5400 | 8.07 | 0.37 |
| 2021-06 | 17.65 | 19.42 | 4.72 | 4.7700 | 0.9200 | 7.87 | 0.24 |
| 2020-09 | 16.18 | 19.17 | -- | 7.3800 | -- | -- | -- |
| 2021-03 | 17.07 | 19.25 | 2.20 | 2.2100 | -- | -- | 0.11 |
| 2020-12 | 17.48 | 20.60 | 10.69 | 10.9200 | 2.1000 | 7.80 | 0.52 |
| 2020-03 | 100.00 | 17.66 | -- | -- | -- | -- | -- |
| 2019-12 | 18.15 | 19.82 | 12.13 | 12.8400 | 2.0200 | 8.61 | 0.61 |
| 2020-06 | 15.57 | 20.11 | 4.79 | 4.6400 | 0.8200 | 7.42 | 0.24 |
| 2015-06 | 23.27 | 26.61 | 8.07 | 9.0500 | 0.9700 | 9.69 | 0.30 |
| 2018-12 | 15.36 | 17.26 | 9.63 | 10.4600 | 1.7600 | 7.58 | 0.56 |
| 2017-12 | 18.61 | 19.77 | 11.50 | 13.5800 | 1.8800 | 7.38 | 0.58 |
| 2013-12 | 21.24 | 24.87 | 16.90 | 22.6600 | 3.0000 | 5.86 | 0.68 |
| 2014-12 | 21.57 | 29.49 | 21.18 | 24.5100 | 1.7700 | 8.22 | 0.72 |
| 2012-12 | 24.50 | 29.21 | 18.46 | 24.6400 | 2.9500 | 5.27 | 0.63 |
| 2011-12 | 26.60 | 29.00 | 14.82 | 27.2700 | 2.6900 | 4.44 | 0.51 |
| 2025-06 | 17.97 | 21.03 | 2.55 | -- | -- | -- | 0.12 |
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 | 9.14 | 90.90 | 6.5300 | 5.8600 |
| 2024-12 | 11.38 | 88.52 | 4.7100 | 4.2600 |
| 2024-09 | 8.03 | 92.02 | 8.8900 | 8.3600 |
| 2024-06 | 7.48 | 92.55 | 11.1700 | 10.5400 |
| 2024-03 | 6.72 | 93.32 | 14.5400 | 13.6200 |
| 2023-12 | 7.90 | 92.13 | 11.8000 | 11.1800 |
| 2023-09 | 5.40 | 94.66 | 26.5300 | 25.0600 |
| 2023-06 | 5.67 | 94.41 | 26.6800 | 25.2600 |
| 2022-12 | 7.05 | 92.92 | 18.1800 | 17.4500 |
| 2023-03 | 5.60 | 94.37 | 28.4600 | 27.2100 |
| 2022-09 | 6.51 | 93.51 | 22.1900 | 21.2300 |
| 2022-06 | 6.61 | 93.34 | 22.8400 | 21.7500 |
| 2022-03 | 7.93 | 92.12 | 16.3500 | 15.5500 |
| 2021-12 | 11.84 | 88.07 | 9.0800 | 7.9400 |
| 2021-09 | 10.11 | 89.88 | 14.0100 | 8.7400 |
| 2021-06 | 11.59 | 88.39 | 10.3000 | 6.3700 |
| 2020-09 | -- | -- | -- | -- |
| 2021-03 | 11.35 | 88.62 | 11.1800 | 11.1800 |
| 2020-12 | 14.27 | 85.66 | 6.7500 | 4.2900 |
| 2020-03 | -- | -- | -- | -- |
| 2019-12 | 15.85 | 84.18 | 5.6100 | 3.7700 |
| 2020-06 | 13.51 | 86.52 | 7.7400 | 4.3000 |
| 2015-06 | 20.66 | 79.14 | 4.8100 | 1.9600 |
| 2018-12 | 18.22 | 81.67 | 4.1900 | 3.5600 |
| 2017-12 | 19.08 | 80.89 | 3.3900 | 2.9500 |
| 2013-12 | 31.71 | 68.31 | 2.8500 | 2.2400 |
| 2014-12 | 19.39 | 80.63 | 3.9600 | 2.8400 |
| 2012-12 | 32.35 | 67.78 | 3.3300 | 2.7300 |
| 2011-12 | 40.56 | 59.47 | 2.0200 | 1.6000 |
| 2025-06 | 10.51 | 0.00 | -- | -- |
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 | 45256700.0000 | 19808300.0000 | 8861300.0000 | -51600.0000 |
| 2024-12 | 221000000.0000 | 121000000.0000 | 24414600.0000 | 70300.0000 |
| 2024-09 | 162000000.0000 | 84092600.0000 | 21723100.0000 | -2196400.0000 |
| 2024-06 | 107000000.0000 | 55491300.0000 | 14336500.0000 | -1898500.0000 |
| 2024-03 | 53705500.0000 | 28662400.0000 | 5954800.0000 | -1997300.0000 |
| 2023-12 | 196000000.0000 | 120000000.0000 | 23010600.0000 | 46900.0000 |
| 2023-09 | 144000000.0000 | 90281900.0000 | 16605900.0000 | -3983700.0000 |
| 2023-06 | 96853500.0000 | 61482900.0000 | 11209500.0000 | -2758900.0000 |
| 2022-12 | 213000000.0000 | 134000000.0000 | 20486600.0000 | -5796500.0000 |
| 2023-03 | 48203800.0000 | 29399500.0000 | 6177700.0000 | -1101200.0000 |
| 2022-09 | 149000000.0000 | 97196700.0000 | 15783300.0000 | -4837200.0000 |
| 2022-06 | 93077300.0000 | 60656400.0000 | 9768500.0000 | -3543500.0000 |
| 2022-03 | 44187700.0000 | 27513700.0000 | 5466800.0000 | -1013800.0000 |
| 2021-12 | 235000000.0000 | 153000000.0000 | 17228600.0000 | -2604400.0000 |
| 2021-09 | 171000000.0000 | 111000000.0000 | 12680100.0000 | -1902700.0000 |
| 2021-06 | 112000000.0000 | 71921300.0000 | 8312100.0000 | -1207500.0000 |
| 2020-09 | 171000000.0000 | 120000000.0000 | 13029000.0000 | -1387200.0000 |
| 2021-03 | 51604500.0000 | 32304700.0000 | 4226600.0000 | -610400.0000 |
| 2020-12 | 236000000.0000 | 165000000.0000 | 18028000.0000 | -1888100.0000 |
| 2020-03 | -- | -- | -- | -- |
| 2019-12 | 266000000.0000 | 178000000.0000 | 19126000.0000 | -1419700.0000 |
| 2020-06 | 103000000.0000 | 71601600.0000 | 8810800.0000 | -895300.0000 |
| 2015-06 | 70267900.0000 | 42548900.0000 | 10807800.0000 | 65900.0000 |
| 2018-12 | 237000000.0000 | 153000000.0000 | 18541300.0000 | -1642200.0000 |
| 2017-12 | 223000000.0000 | 154000000.0000 | 15828200.0000 | -896400.0000 |
| 2013-12 | 152000000.0000 | 69235900.0000 | 24281600.0000 | -516200.0000 |
| 2014-12 | 160000000.0000 | 92503700.0000 | 33570700.0000 | -278900.0000 |
| 2012-12 | 114000000.0000 | 38944900.0000 | 19279500.0000 | 47100.0000 |
| 2011-12 | 85138900.0000 | 19933500.0000 | 15128900.0000 | 210400.0000 |
| 2025-06 | 105000000.0000 | 48168300.0000 | 19071500.0000 | -54100.0000 |