中商官网
研究报告
湘财股份（600095）
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) |
| 1994 | 134000000.0000 | 24260600.0000 | 24333100.0000 | 24333100.0000 | 506000000.0000 | 375000000.0000 | 131000000.0000 |
| 1995 | 198000000.0000 | 29590000.0000 | 30679600.0000 | 30679600.0000 | 590000000.0000 | 444000000.0000 | 146000000.0000 |
| 1996 | 256000000.0000 | 32690400.0000 | 33113100.0000 | 33113100.0000 | 554000000.0000 | 375000000.0000 | 179000000.0000 |
| 1997 | 295000000.0000 | 54490800.0000 | 56284400.0000 | 48792600.0000 | 891000000.0000 | 429000000.0000 | 462000000.0000 |
| 1998 | 296000000.0000 | 43774800.0000 | 43125800.0000 | 33390100.0000 | 810000000.0000 | 336000000.0000 | 474000000.0000 |
| 1999 | 395000000.0000 | 66816400.0000 | 71144800.0000 | 60656700.0000 | 1237000000.0000 | 498000000.0000 | 739000000.0000 |
| 2000 | 224000000.0000 | 27552400.0000 | 25999700.0000 | 21103700.0000 | 1642000000.0000 | 870000000.0000 | 771000000.0000 |
| 2001 | 240000000.0000 | -120000000.0000 | -119000000.0000 | -125000000.0000 | 1576000000.0000 | 935000000.0000 | 641000000.0000 |
| 2002 | 227000000.0000 | 4438100.0000 | 7287000.0000 | 4862700.0000 | 1445000000.0000 | 822000000.0000 | 623000000.0000 |
| 2003 | 288000000.0000 | 15627400.0000 | 14857400.0000 | 6205100.0000 | 920000000.0000 | 293000000.0000 | 627000000.0000 |
| 2004 | 277000000.0000 | 5417600.0000 | 5240900.0000 | 3092700.0000 | 951000000.0000 | 320000000.0000 | 631000000.0000 |
| 2005 | 253000000.0000 | 3178500.0000 | 10166200.0000 | 7258100.0000 | 1275000000.0000 | 594000000.0000 | 681000000.0000 |
| 2006 | 286000000.0000 | 22638000.0000 | 25906000.0000 | 19779600.0000 | 1506000000.0000 | 788000000.0000 | 718000000.0000 |
| 2007 | 646000000.0000 | 51359900.0000 | 49550200.0000 | 28979000.0000 | 1405000000.0000 | 661000000.0000 | 744000000.0000 |
| 2008 | 401000000.0000 | 11217100.0000 | 15029000.0000 | 9762700.0000 | 1273000000.0000 | 517000000.0000 | 757000000.0000 |
| 2009 | 340000000.0000 | -98640800.0000 | -91943100.0000 | -91121600.0000 | 1303000000.0000 | 644000000.0000 | 659000000.0000 |
| 2010 | 457000000.0000 | 4388400.0000 | 16124400.0000 | 14568200.0000 | 1213000000.0000 | 547000000.0000 | 666000000.0000 |
| 2011 | 290000000.0000 | 10332400.0000 | 13107900.0000 | 11924200.0000 | 1286000000.0000 | 610000000.0000 | 676000000.0000 |
| 2012 | 324000000.0000 | 14170800.0000 | 16634400.0000 | 16374500.0000 | 1553000000.0000 | 850000000.0000 | 704000000.0000 |
| 2013 | 553000000.0000 | 55613300.0000 | 58540600.0000 | 35624300.0000 | 1443000000.0000 | 707000000.0000 | 736000000.0000 |
| 2014 | 440000000.0000 | 15157200.0000 | 14840300.0000 | 5652900.0000 | 1205000000.0000 | 465000000.0000 | 740000000.0000 |
| 2015 | 265000000.0000 | 2262100.0000 | 26154400.0000 | 17478400.0000 | 1140000000.0000 | 391000000.0000 | 749000000.0000 |
| 2016 | 254000000.0000 | 27695100.0000 | 28921800.0000 | 16571600.0000 | 1119000000.0000 | 363000000.0000 | 757000000.0000 |
| 2017 | 223000000.0000 | 39806800.0000 | 35775800.0000 | 21064400.0000 | 1095000000.0000 | 331000000.0000 | 764000000.0000 |
| 2018 | 299000000.0000 | 32822600.0000 | 31341700.0000 | 17874600.0000 | 1002000000.0000 | 226000000.0000 | 775000000.0000 |
| 2019 | 1944000000.0000 | 540000000.0000 | 527000000.0000 | 407000000.0000 | 28365000000.0000 | 19055000000.0000 | 9310000000.0000 |
| 2020 | 2637000000.0000 | 480000000.0000 | 480000000.0000 | 357000000.0000 | 31669000000.0000 | 21031000000.0000 | 10638000000.0000 |
| 2021 | 4571000000.0000 | 713000000.0000 | 713000000.0000 | 488000000.0000 | 35268000000.0000 | 22677000000.0000 | 12591000000.0000 |
| 2022 | 3516000000.0000 | -327000000.0000 | -323000000.0000 | -328000000.0000 | 34788000000.0000 | 22905000000.0000 | 11883000000.0000 |
| 2023 | 2321000000.0000 | 190000000.0000 | 189000000.0000 | 117000000.0000 | 33041000000.0000 | 21142000000.0000 | 11900000000.0000 |
| 2024 | 2192000000.0000 | 399000000.0000 | 169000000.0000 | 106000000.0000 | 38560000000.0000 | 26717000000.0000 | 11843000000.0000 |
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) |
| 1994 | 17.91 | 18.16 | 4.81 | -- | 0.6700 | 2.44 | 0.26 |
| 1995 | 14.65 | 15.49 | 5.20 | -- | 0.9400 | 2.60 | 0.34 |
| 1996 | 12.50 | 12.93 | 5.98 | -- | 1.2700 | 2.44 | 0.46 |
| 1997 | 18.64 | 19.08 | 6.32 | 14.7800 | 1.3300 | 1.99 | 0.33 |
| 1998 | 16.55 | 14.57 | 5.32 | 11.8200 | 1.2400 | 1.75 | 0.37 |
| 1999 | 16.46 | 18.01 | 5.75 | 10.4300 | 1.7500 | -- | 0.32 |
| 2000 | 7.14 | 11.61 | 1.58 | 2.7900 | 0.9100 | -- | 0.14 |
| 2001 | -49.58 | -49.58 | -7.55 | -8.0800 | 0.9400 | 2.32 | 0.15 |
| 2002 | 0.88 | 3.21 | 0.50 | 1.1800 | 1.1200 | 2.38 | 0.16 |
| 2003 | 2.08 | 5.16 | 1.61 | 1.0400 | 1.7600 | 3.52 | 0.31 |
| 2004 | -1.81 | 1.89 | 0.55 | 0.6300 | 2.0100 | 3.65 | 0.29 |
| 2005 | -3.56 | 4.02 | 0.80 | 1.4300 | 1.2300 | 2.71 | 0.20 |
| 2006 | 6.64 | 9.06 | 1.72 | 3.5800 | 0.7300 | 2.52 | 0.19 |
| 2007 | 7.28 | 7.67 | 3.53 | 4.8700 | 1.2400 | 5.93 | 0.46 |
| 2008 | 1.75 | 3.75 | 1.18 | 1.5200 | 0.7500 | 3.98 | 0.32 |
| 2009 | -30.59 | -27.04 | -7.06 | -12.8700 | 0.7200 | 4.16 | 0.26 |
| 2010 | -7.22 | 3.53 | 1.33 | 2.2300 | 0.8200 | 8.67 | 0.38 |
| 2011 | -24.48 | 4.52 | 1.02 | 3.4100 | 0.4600 | 8.02 | 0.23 |
| 2012 | -18.52 | 5.13 | 1.07 | 3.7300 | 0.4300 | 8.29 | 0.21 |
| 2013 | 6.69 | 10.59 | 4.06 | 4.8100 | 0.5900 | 12.04 | 0.38 |
| 2014 | 3.64 | 3.37 | 1.23 | 1.5600 | 0.5200 | 10.40 | 0.37 |
| 2015 | 0.38 | 9.87 | 2.29 | 2.0400 | 0.3400 | 7.86 | 0.23 |
| 2016 | 7.48 | 11.39 | 2.58 | 2.1300 | 0.4100 | 8.23 | 0.23 |
| 2017 | 3.14 | 16.04 | 3.27 | 2.8600 | 0.4600 | 9.52 | 0.20 |
| 2018 | 3.01 | 10.48 | 3.13 | 2.0500 | 0.8300 | 29.32 | 0.30 |
| 2019 | 2.78 | 27.11 | 1.86 | 1.4400 | 1.8800 | 27.27 | 0.07 |
| 2020 | 8.42 | 18.20 | 1.52 | 3.6200 | 6.1200 | 12.15 | 0.08 |
| 2021 | 0.04 | 15.60 | 2.02 | 4.2700 | 139.4700 | 11.76 | 0.13 |
| 2022 | -7.48 | -9.19 | -0.93 | -2.6800 | 101.2200 | 3.38 | 0.10 |
| 2023 | -6.89 | 8.14 | 0.57 | 1.0100 | 39.7700 | 0.58 | 0.07 |
| 2024 | -3.10 | 7.71 | 0.44 | 0.9200 | 20.5600 | 0.38 | 0.06 |
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 |
| 1994 | 74.11 | 25.89 | 1.3400 | 0.4400 |
| 1995 | 75.25 | 24.75 | 1.3800 | 0.4600 |
| 1996 | 67.69 | 32.31 | 1.4300 | 0.6000 |
| 1997 | 48.15 | 51.85 | 1.8000 | 0.9900 |
| 1998 | 41.48 | 58.52 | 1.7900 | 0.9200 |
| 1999 | 40.26 | 59.74 | 2.8300 | 1.5700 |
| 2000 | 52.98 | 46.95 | 3.2000 | 1.1900 |
| 2001 | 59.33 | 40.67 | 2.9600 | 1.1400 |
| 2002 | 56.89 | 43.11 | 2.6500 | 2.1100 |
| 2003 | 31.85 | 68.15 | 1.7000 | 1.0600 |
| 2004 | 33.65 | 66.35 | 1.8100 | 1.1800 |
| 2005 | 46.59 | 53.41 | 1.5900 | 0.6400 |
| 2006 | 52.32 | 47.68 | 1.2400 | 0.3900 |
| 2007 | 47.05 | 52.95 | 1.3900 | 0.4600 |
| 2008 | 40.61 | 59.47 | 1.5600 | 0.5900 |
| 2009 | 49.42 | 50.58 | 1.2400 | 0.3900 |
| 2010 | 45.09 | 54.91 | 1.9100 | 0.6000 |
| 2011 | 47.43 | 52.57 | 2.0500 | 0.4900 |
| 2012 | 54.73 | 45.33 | 1.9400 | 0.7900 |
| 2013 | 49.00 | 51.00 | 1.4700 | 0.5300 |
| 2014 | 38.59 | 61.41 | 2.2300 | 0.8300 |
| 2015 | 34.30 | 65.70 | 1.9600 | 0.7500 |
| 2016 | 32.44 | 67.65 | 4.6200 | 2.5100 |
| 2017 | 30.23 | 69.77 | 3.7300 | 1.8300 |
| 2018 | 22.55 | 77.35 | 1.8500 | 0.8300 |
| 2019 | 67.18 | 32.82 | 2.3600 | 1.0700 |
| 2020 | 66.41 | 33.59 | 1.3800 | 1.3800 |
| 2021 | 64.30 | 35.70 | 1.5400 | 1.0800 |
| 2022 | 65.84 | 34.16 | 1.5900 | 1.1200 |
| 2023 | 63.99 | 36.02 | 1.3900 | 0.9500 |
| 2024 | 69.29 | 30.71 | 1.3600 | 0.9800 |
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) |
| 1994 | 110000000.0000 | 412300.0000 | 5154900.0000 | 6778000.0000 |
| 1995 | 169000000.0000 | 2798100.0000 | 8227500.0000 | 9212500.0000 |
| 1996 | 224000000.0000 | 1975600.0000 | 8426900.0000 | 11908800.0000 |
| 1997 | 240000000.0000 | 3424400.0000 | 12993300.0000 | 14959000.0000 |
| 1998 | 247000000.0000 | 2628200.0000 | 28344000.0000 | 7229200.0000 |
| 1999 | 330000000.0000 | 10290500.0000 | 19648000.0000 | 7248700.0000 |
| 2000 | 208000000.0000 | 18731100.0000 | 31932700.0000 | 4394100.0000 |
| 2001 | 359000000.0000 | 23383500.0000 | 170000000.0000 | 4193700.0000 |
| 2002 | 225000000.0000 | 26274700.0000 | 29622800.0000 | 11737500.0000 |
| 2003 | 282000000.0000 | 28395800.0000 | 38312000.0000 | 6171600.0000 |
| 2004 | 282000000.0000 | 27653500.0000 | 28877000.0000 | 9285400.0000 |
| 2005 | 262000000.0000 | 20460200.0000 | 20516800.0000 | 8884100.0000 |
| 2006 | 267000000.0000 | 26586800.0000 | 32431400.0000 | 15474700.0000 |
| 2007 | 599000000.0000 | 26790600.0000 | 37072100.0000 | 15585300.0000 |
| 2008 | 394000000.0000 | 28115700.0000 | 38955500.0000 | 13979000.0000 |
| 2009 | 444000000.0000 | 27543000.0000 | 51646100.0000 | 9470000.0000 |
| 2010 | 490000000.0000 | 27081200.0000 | 38360800.0000 | 8384500.0000 |
| 2011 | 361000000.0000 | 27898400.0000 | 42024100.0000 | 25831000.0000 |
| 2012 | 384000000.0000 | 20510400.0000 | 50645700.0000 | 23204600.0000 |
| 2013 | 516000000.0000 | 21791800.0000 | 45573300.0000 | 29312800.0000 |
| 2014 | 424000000.0000 | 19905300.0000 | 54458000.0000 | 18661800.0000 |
| 2015 | 264000000.0000 | 22461500.0000 | 55290000.0000 | 13473100.0000 |
| 2016 | 235000000.0000 | 14396000.0000 | 49876400.0000 | 9790700.0000 |
| 2017 | 216000000.0000 | 8218100.0000 | 44877200.0000 | 11559400.0000 |
| 2018 | 290000000.0000 | 7987400.0000 | 45139900.0000 | 10968300.0000 |
| 2019 | 1890000000.0000 | 12676400.0000 | 861000000.0000 | 307000000.0000 |
| 2020 | 2415000000.0000 | 30806800.0000 | 983000000.0000 | 274000000.0000 |
| 2021 | 4569000000.0000 | 17766800.0000 | 1186000000.0000 | 148000000.0000 |
| 2022 | 3779000000.0000 | 12408000.0000 | 1095000000.0000 | 125000000.0000 |
| 2023 | 2481000000.0000 | 6391600.0000 | 1216000000.0000 | 102000000.0000 |
| 2024 | 2260000000.0000 | 11120000.0000 | 1156000000.0000 | 94785100.0000 |