中商官网
研究报告
西测测试（301306）
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 （%) |
| 2024-12-31 | 389000000.0000 | 33.68 | -149000000.0000 | 210.04 | -151000000.0000 | 207.13 | -154000000.0000 | 216.27 |
| 2025-03-31 | 76881500.0000 | -29.47 | -19028000.0000 | -50.30 | -19047700.0000 | -50.01 | -19476200.0000 | -46.14 |
| 2024-09-30 | 313000000.0000 | 68.28 | -91771600.0000 | 480.18 | -92352000.0000 | 563.04 | -92430200.0000 | 551.59 |
| 2024-06-30 | 222000000.0000 | 93.04 | -48160600.0000 | 629.49 | -48739200.0000 | 641.31 | -47783100.0000 | 804.04 |
| 2024-03-31 | 109000000.0000 | 119.91 | -38286300.0000 | 959.86 | -38103500.0000 | 954.62 | -36159200.0000 | 590.50 |
| 2023-06-30 | 115000000.0000 | -3.36 | -6602000.0000 | -122.81 | -6574700.0000 | -122.76 | -5285500.0000 | -122.87 |
| 2023-12-31 | 291000000.0000 | -4.28 | -48057900.0000 | -158.74 | -49164300.0000 | -160.26 | -48692600.0000 | -174.02 |
| 2023-09-30 | 186000000.0000 | 6.29 | -15817900.0000 | -128.68 | -13928600.0000 | -125.29 | -14185300.0000 | -130.26 |
| 2023-03-31 | 49565800.0000 | -1.11 | -3612400.0000 | -137.25 | -3613000.0000 | -137.28 | -5236700.0000 | -165.37 |
| 2022-12-31 | 304000000.0000 | 23.58 | 81814400.0000 | 2.50 | 81585500.0000 | 2.84 | 65784200.0000 | -2.65 |
| 2022-09-30 | 175000000.0000 | 10.76 | 55147600.0000 | 43.15 | 55081200.0000 | 43.05 | 46877700.0000 | 50.34 |
| 2022-06-30 | 119000000.0000 | 20.82 | 28942500.0000 | 23.07 | 28892600.0000 | 25.50 | 23108500.0000 | 21.44 |
| 2022-03-31 | 50120800.0000 | 16.60 | 9697700.0000 | -13.38 | 9692100.0000 | -13.49 | 8010500.0000 | -12.39 |
| 2021-09-30 | 158000000.0000 | -- | 38525400.0000 | -- | 38505900.0000 | -- | 31180600.0000 | -- |
| 2021-06-30 | 98493200.0000 | -- | 23517300.0000 | -- | 23021500.0000 | -- | 19029500.0000 | -- |
| 2021-12-31 | 246000000.0000 | 21.78 | 79818000.0000 | 30.94 | 79332400.0000 | 32.46 | 67575000.0000 | 35.34 |
| 2020-12-31 | 202000000.0000 | 22.42 | 60956000.0000 | 49.85 | 59893000.0000 | 48.51 | 49930300.0000 | 50.55 |
| 2019-12-31 | 165000000.0000 | 26.92 | 40678200.0000 | 119.89 | 40328600.0000 | 118.85 | 33165300.0000 | 120.98 |
| 2021-03-31 | 42986500.0000 | -- | 11196000.0000 | -- | 11202800.0000 | -- | 9143200.0000 | -- |
| 2018-12-31 | 130000000.0000 | -- | 18499200.0000 | -- | 18427700.0000 | -- | 15008000.0000 | -- |
| 2025-06-30 | 148000000.0000 | -33.33 | -58333500.0000 | 21.12 | -58593600.0000 | 20.22 | -59819600.0000 | 25.19 |
| 2025-09-30 | 225000000.0000 | -28.12 | -102000000.0000 | 11.15 | -102000000.0000 | 10.45 | -104000000.0000 | 12.52 |
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) |
| 2024-12 | -40.36 | -38.82 | -9.41 | -14.4500 | 5.8700 | 0.98 | 0.24 |
| 2025-03 | -24.60 | -24.78 | -1.19 | -1.9800 | 1.1700 | 0.72 | 0.05 |
| 2024-09 | -30.35 | -29.51 | -5.71 | -8.3500 | 4.8200 | 0.93 | 0.19 |
| 2024-06 | -22.97 | -21.95 | -3.05 | -4.2600 | 3.6300 | 1.04 | 0.14 |
| 2024-03 | -37.61 | -34.96 | -2.48 | -3.1100 | 1.6700 | 1.07 | 0.07 |
| 2023-06 | -13.04 | -5.72 | -0.44 | -0.5100 | 8.5700 | 0.74 | 0.08 |
| 2023-12 | -23.71 | -16.89 | -3.22 | -4.3100 | 6.2600 | 0.88 | 0.19 |
| 2023-09 | -14.52 | -7.49 | -0.94 | -1.3100 | 13.9600 | 0.78 | 0.13 |
| 2023-03 | -14.28 | -7.29 | -0.25 | -0.4800 | 4.0100 | 0.67 | 0.03 |
| 2022-12 | 18.09 | 26.84 | 5.78 | 8.8900 | 13.8300 | 1.27 | 0.22 |
| 2022-09 | 16.57 | 31.47 | 4.00 | 8.2400 | 4.4700 | 1.04 | 0.13 |
| 2022-06 | 21.12 | 24.28 | 5.22 | 6.1200 | 3.3600 | 1.09 | 0.21 |
| 2022-03 | 18.39 | 19.34 | 1.80 | 2.1900 | 1.5100 | 0.98 | 0.09 |
| 2021-09 | 21.52 | 24.37 | -- | -- | -- | -- | -- |
| 2021-06 | 18.92 | 23.37 | 5.00 | 6.3200 | 11.3300 | 1.11 | 0.21 |
| 2021-12 | 29.27 | 32.25 | 14.72 | 20.6400 | 11.5800 | 1.38 | 0.46 |
| 2020-12 | 26.73 | 29.65 | 14.26 | 20.9400 | 20.7000 | 1.36 | 0.48 |
| 2019-12 | 21.82 | 24.44 | 12.84 | 18.5900 | 20.6800 | 1.24 | 0.53 |
| 2021-03 | 17.98 | 26.06 | -- | -- | -- | -- | -- |
| 2018-12 | 12.31 | 14.18 | 6.63 | 10.7400 | 19.8700 | 1.00 | 0.47 |
| 2025-06 | -39.86 | -39.59 | -3.74 | -6.1100 | 2.5800 | 0.71 | 0.09 |
| 2025-09 | -45.78 | -45.33 | -6.45 | -- | -- | -- | 0.14 |
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 |
| 2024-12 | 35.16 | 64.90 | 2.8000 | 2.4400 |
| 2025-03 | 36.24 | 63.82 | 3.0300 | 2.6300 |
| 2024-09 | 31.40 | 68.60 | 2.6300 | 2.3200 |
| 2024-06 | 27.88 | 72.06 | 2.7400 | 2.4600 |
| 2024-03 | 24.58 | 75.36 | 3.1300 | 2.7900 |
| 2023-06 | 17.53 | 82.47 | 6.2100 | 5.9500 |
| 2023-12 | 22.04 | 78.02 | 3.7000 | 3.3400 |
| 2023-09 | 17.33 | 82.67 | 5.8500 | 5.5700 |
| 2023-03 | 13.93 | 86.07 | 9.9000 | 9.6800 |
| 2022-12 | 11.69 | 88.31 | 8.5000 | 8.3300 |
| 2022-09 | 11.68 | 88.39 | 8.5700 | 8.1600 |
| 2022-06 | 30.87 | 69.13 | 2.5000 | 2.3100 |
| 2022-03 | 31.47 | 68.34 | 2.4100 | 2.2200 |
| 2021-09 | -- | -- | -- | -- |
| 2021-06 | 32.61 | 67.61 | 2.6200 | 2.5100 |
| 2021-12 | 33.21 | 66.60 | 2.2800 | 2.1300 |
| 2020-12 | 30.48 | 69.52 | 2.9400 | 2.8400 |
| 2019-12 | 35.35 | 64.33 | 2.3300 | 2.2200 |
| 2021-03 | -- | -- | -- | -- |
| 2018-12 | 46.40 | 53.60 | 1.6700 | 1.5900 |
| 2025-06 | 37.24 | 62.76 | 2.9100 | 2.5500 |
| 2025-09 | 40.48 | 59.46 | -- | -- |
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) |
| 2024-12 | 546000000.0000 | 45173300.0000 | 69415600.0000 | 10654700.0000 |
| 2025-03 | 95792300.0000 | 8566200.0000 | 13348100.0000 | 3035500.0000 |
| 2024-09 | 408000000.0000 | 34081600.0000 | 50084600.0000 | 7707200.0000 |
| 2024-06 | 273000000.0000 | 20894600.0000 | 30515100.0000 | 5617100.0000 |
| 2024-03 | 150000000.0000 | 8461400.0000 | 14631800.0000 | 2439800.0000 |
| 2023-06 | 130000000.0000 | 17548600.0000 | 28376200.0000 | 3000000.0000 |
| 2023-12 | 360000000.0000 | 46934600.0000 | 66361700.0000 | 6026700.0000 |
| 2023-09 | 213000000.0000 | 31951800.0000 | 46776300.0000 | 840600.0000 |
| 2023-03 | 56645000.0000 | 7774600.0000 | 14308000.0000 | -215600.0000 |
| 2022-12 | 249000000.0000 | 35130400.0000 | 36878600.0000 | 3617300.0000 |
| 2022-09 | 146000000.0000 | 22734700.0000 | 25303500.0000 | 446400.0000 |
| 2022-06 | 93866100.0000 | 14496500.0000 | 14903800.0000 | 1707200.0000 |
| 2022-03 | 40901700.0000 | 6309100.0000 | 6211300.0000 | 933300.0000 |
| 2021-09 | 124000000.0000 | 18220300.0000 | 21868900.0000 | 2175400.0000 |
| 2021-06 | 79859000.0000 | 12300600.0000 | 12104200.0000 | 1643600.0000 |
| 2021-12 | 174000000.0000 | 29329500.0000 | 27238800.0000 | 3351400.0000 |
| 2020-12 | 148000000.0000 | 26134600.0000 | 22736400.0000 | 4923700.0000 |
| 2019-12 | 129000000.0000 | 19960700.0000 | 19257900.0000 | 4989100.0000 |
| 2021-03 | 35256400.0000 | 5199100.0000 | 5252100.0000 | 791600.0000 |
| 2018-12 | 114000000.0000 | 15860400.0000 | 30526600.0000 | 4184600.0000 |
| 2025-06 | 207000000.0000 | 19198000.0000 | 32769500.0000 | 6492300.0000 |
| 2025-09 | 328000000.0000 | 31858600.0000 | 49172700.0000 | 8675900.0000 |