中商官网
研究报告
ST尔雅（600107）
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 | 203000000.0000 | 59558500.0000 | 69931500.0000 | 59159900.0000 | 393000000.0000 | 229000000.0000 | 164000000.0000 |
| 1995 | 262000000.0000 | 94484300.0000 | 93272800.0000 | 77302600.0000 | 543000000.0000 | 237000000.0000 | 306000000.0000 |
| 1996 | 556000000.0000 | 118000000.0000 | 116000000.0000 | 95894900.0000 | 679000000.0000 | 282000000.0000 | 397000000.0000 |
| 1997 | 568000000.0000 | 106000000.0000 | 108000000.0000 | 94413000.0000 | 1307000000.0000 | 433000000.0000 | 874000000.0000 |
| 1998 | 431000000.0000 | 73942400.0000 | 93664500.0000 | 71986900.0000 | 1246000000.0000 | 303000000.0000 | 943000000.0000 |
| 1999 | 338000000.0000 | 66526500.0000 | 76656200.0000 | 62106700.0000 | 1170000000.0000 | 252000000.0000 | 918000000.0000 |
| 2000 | 177000000.0000 | 67670200.0000 | 66470700.0000 | 57673400.0000 | 1071000000.0000 | 230000000.0000 | 841000000.0000 |
| 2001 | 148000000.0000 | 38475500.0000 | 38383500.0000 | 28386000.0000 | 1110000000.0000 | 223000000.0000 | 887000000.0000 |
| 2002 | 151000000.0000 | -175000000.0000 | -350000000.0000 | -352000000.0000 | 858000000.0000 | 401000000.0000 | 457000000.0000 |
| 2003 | 155000000.0000 | 17120700.0000 | 14532800.0000 | 11986400.0000 | 796000000.0000 | 332000000.0000 | 465000000.0000 |
| 2004 | 163000000.0000 | -183200.0000 | -54189000.0000 | -57173300.0000 | 805000000.0000 | 401000000.0000 | 403000000.0000 |
| 2005 | 164000000.0000 | -369900.0000 | 10800400.0000 | 9038400.0000 | 859000000.0000 | 447000000.0000 | 412000000.0000 |
| 2006 | 220000000.0000 | 947200.0000 | 37793700.0000 | 40233800.0000 | 969000000.0000 | 514000000.0000 | 455000000.0000 |
| 2007 | 247000000.0000 | 16185000.0000 | 27613700.0000 | 21639500.0000 | 1076000000.0000 | 588000000.0000 | 487000000.0000 |
| 2008 | 316000000.0000 | 24786600.0000 | 22859800.0000 | 15834100.0000 | 1244000000.0000 | 701000000.0000 | 543000000.0000 |
| 2009 | 378000000.0000 | 30596200.0000 | 33052100.0000 | 24637500.0000 | 1499000000.0000 | 926000000.0000 | 572000000.0000 |
| 2010 | 435000000.0000 | 38536900.0000 | 41379600.0000 | 30088100.0000 | 2166000000.0000 | 1566000000.0000 | 600000000.0000 |
| 2011 | 577000000.0000 | 64808000.0000 | 66425300.0000 | 45426200.0000 | 2210000000.0000 | 1572000000.0000 | 639000000.0000 |
| 2012 | 617000000.0000 | 57477200.0000 | 57380500.0000 | 36396800.0000 | 2564000000.0000 | 1890000000.0000 | 673000000.0000 |
| 2013 | 659000000.0000 | 10597700.0000 | 38226300.0000 | 22528900.0000 | 2508000000.0000 | 1812000000.0000 | 696000000.0000 |
| 2014 | 540000000.0000 | 16358800.0000 | 18561100.0000 | 7581800.0000 | 1247000000.0000 | 684000000.0000 | 563000000.0000 |
| 2015 | 471000000.0000 | 9409600.0000 | 9594100.0000 | 3964700.0000 | 1249000000.0000 | 682000000.0000 | 567000000.0000 |
| 2016 | 434000000.0000 | 5414100.0000 | 7122300.0000 | 5208500.0000 | 1186000000.0000 | 614000000.0000 | 572000000.0000 |
| 2017 | 444000000.0000 | 2381900.0000 | 1649700.0000 | 2521000.0000 | 1193000000.0000 | 599000000.0000 | 593000000.0000 |
| 2018 | 418000000.0000 | 2192600.0000 | 4190900.0000 | 5458300.0000 | 1333000000.0000 | 731000000.0000 | 601000000.0000 |
| 2019 | 447000000.0000 | 36823400.0000 | 36431500.0000 | 38367300.0000 | 1057000000.0000 | 418000000.0000 | 639000000.0000 |
| 2020 | 339000000.0000 | 151000000.0000 | 150000000.0000 | 128000000.0000 | 1326000000.0000 | 557000000.0000 | 768000000.0000 |
| 2021 | 486000000.0000 | 26372000.0000 | 26213700.0000 | 21166300.0000 | 1283000000.0000 | 501000000.0000 | 782000000.0000 |
| 2022 | 430000000.0000 | -140000000.0000 | -140000000.0000 | -139000000.0000 | 1377000000.0000 | 738000000.0000 | 639000000.0000 |
| 2023 | 454000000.0000 | -19440300.0000 | -21913000.0000 | -57744700.0000 | 1051000000.0000 | 459000000.0000 | 592000000.0000 |
| 2024 | 330000000.0000 | -70715200.0000 | -70435500.0000 | -69748300.0000 | 877000000.0000 | 356000000.0000 | 521000000.0000 |
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 | 29.06 | 34.45 | 17.79 | -- | 1.2900 | 3.20 | 0.52 |
| 1995 | 35.50 | 35.60 | 17.18 | -- | 1.2700 | 3.47 | 0.48 |
| 1996 | 21.04 | 20.86 | 17.08 | -- | 2.8800 | 4.62 | 0.82 |
| 1997 | 18.66 | 19.01 | 8.26 | 14.5500 | 2.7200 | 3.17 | 0.43 |
| 1998 | 14.62 | 21.73 | 7.52 | 10.5900 | 3.4800 | 2.24 | 0.35 |
| 1999 | 13.31 | 22.68 | 6.55 | -- | 10.2300 | -- | 0.29 |
| 2000 | 29.38 | 37.55 | 6.21 | 7.5700 | 3.9700 | -- | 0.17 |
| 2001 | 2.70 | 25.93 | 3.46 | 4.3500 | 1.0500 | 4.61 | 0.13 |
| 2002 | -118.54 | -231.79 | -40.79 | -- | 1.6400 | 5.36 | 0.18 |
| 2003 | 8.39 | 9.38 | 1.83 | 1.8700 | 2.3000 | 6.68 | 0.19 |
| 2004 | -3.07 | -33.24 | -6.73 | -14.8400 | 2.3700 | 8.00 | 0.20 |
| 2005 | -2.44 | 6.59 | 1.26 | 1.8100 | 1.8500 | 7.01 | 0.19 |
| 2006 | 0.91 | 17.18 | 3.90 | 8.5600 | 2.3600 | 7.74 | 0.23 |
| 2007 | 6.48 | 11.18 | 2.57 | 4.5300 | 2.2000 | 8.18 | 0.23 |
| 2008 | 7.91 | 7.23 | 1.84 | 2.8700 | 2.2800 | 9.83 | 0.25 |
| 2009 | 7.67 | 8.74 | 2.20 | 2.9800 | 1.2900 | 8.39 | 0.25 |
| 2010 | 8.97 | 9.51 | 1.91 | 2.6800 | 0.8100 | 7.98 | 0.20 |
| 2011 | 11.27 | 11.51 | 3.01 | 5.6500 | 0.9200 | 9.91 | 0.26 |
| 2012 | 7.46 | 9.30 | 2.24 | 3.0500 | 0.7600 | 10.37 | 0.24 |
| 2013 | 1.67 | 5.80 | 1.52 | 2.2200 | 0.8300 | 11.58 | 0.26 |
| 2014 | -0.56 | 3.44 | 1.49 | -1.4100 | 0.6600 | 10.00 | 0.43 |
| 2015 | -0.85 | 2.04 | 0.77 | 0.6500 | 0.6900 | 10.25 | 0.38 |
| 2016 | -4.61 | 1.64 | 0.60 | 0.9000 | 0.6700 | 9.82 | 0.37 |
| 2017 | -6.08 | 0.37 | 0.14 | 0.8500 | 0.7500 | 7.70 | 0.37 |
| 2018 | -6.22 | 1.00 | 0.31 | 1.5400 | 0.5200 | 6.35 | 0.31 |
| 2019 | -6.04 | 8.15 | 3.45 | 6.7600 | 0.7200 | 8.06 | 0.42 |
| 2020 | -17.70 | 44.25 | 11.31 | 19.5800 | 0.9300 | 6.17 | 0.26 |
| 2021 | -4.94 | 5.39 | 2.04 | 3.0600 | 1.2700 | 9.05 | 0.38 |
| 2022 | -40.23 | -32.56 | -10.17 | -17.2100 | 1.0500 | 7.45 | 0.31 |
| 2023 | -17.62 | -4.83 | -2.08 | -10.1200 | 1.1300 | 8.01 | 0.43 |
| 2024 | -24.55 | -21.34 | -8.03 | -12.9400 | 0.9500 | 6.42 | 0.38 |
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 | 58.27 | 41.73 | 1.4900 | 0.8800 |
| 1995 | 43.65 | 56.35 | 1.7500 | 0.9400 |
| 1996 | 41.53 | 58.47 | 1.9500 | 1.1800 |
| 1997 | 33.13 | 66.87 | 2.7200 | 2.1400 |
| 1998 | 24.32 | 75.68 | 3.3100 | 3.2100 |
| 1999 | 21.54 | 78.46 | 2.6100 | 2.4800 |
| 2000 | 21.48 | 78.52 | 1.9200 | 1.6200 |
| 2001 | 20.09 | 79.91 | 2.1400 | 1.6800 |
| 2002 | 46.74 | 53.26 | 1.2100 | 1.0800 |
| 2003 | 41.71 | 58.42 | 1.4900 | 1.3000 |
| 2004 | 49.81 | 50.06 | 1.5000 | 1.3000 |
| 2005 | 52.04 | 47.96 | 1.4500 | 1.2200 |
| 2006 | 53.04 | 46.96 | 1.3500 | 0.9400 |
| 2007 | 54.65 | 45.26 | 1.1900 | 0.8600 |
| 2008 | 56.35 | 43.65 | 1.2500 | 0.8000 |
| 2009 | 61.77 | 38.16 | 1.2300 | 0.8400 |
| 2010 | 72.30 | 27.70 | 1.1600 | 0.8900 |
| 2011 | 71.13 | 28.91 | 1.1800 | 0.8800 |
| 2012 | 73.71 | 26.25 | 1.2600 | 0.9400 |
| 2013 | 72.25 | 27.75 | 1.2900 | 0.9500 |
| 2014 | 54.85 | 45.15 | 1.3800 | 0.3900 |
| 2015 | 54.60 | 45.40 | 1.3600 | 0.4800 |
| 2016 | 51.77 | 48.23 | 1.3500 | 0.3700 |
| 2017 | 50.21 | 49.71 | 1.2900 | 0.5500 |
| 2018 | 54.84 | 45.09 | 1.2500 | 0.3800 |
| 2019 | 39.55 | 60.45 | 1.5600 | 0.9400 |
| 2020 | 42.01 | 57.92 | 1.2700 | 0.8300 |
| 2021 | 39.05 | 60.95 | 1.3900 | 0.7600 |
| 2022 | 53.59 | 46.41 | 1.0500 | 0.6500 |
| 2023 | 43.67 | 56.33 | 2.0000 | 1.2400 |
| 2024 | 40.59 | 59.41 | 2.0000 | 0.8700 |
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 | 144000000.0000 | 8822600.0000 | 9755100.0000 | 9278800.0000 |
| 1995 | 169000000.0000 | 8404600.0000 | 7349000.0000 | 11096600.0000 |
| 1996 | 439000000.0000 | 13247200.0000 | 8014400.0000 | 15247800.0000 |
| 1997 | 462000000.0000 | 12468400.0000 | 14660200.0000 | 8880100.0000 |
| 1998 | 368000000.0000 | 10287000.0000 | 36507700.0000 | -2036100.0000 |
| 1999 | 293000000.0000 | 12705700.0000 | 28207800.0000 | 4757500.0000 |
| 2000 | 125000000.0000 | 10613800.0000 | -438300.0000 | 3686900.0000 |
| 2001 | 144000000.0000 | 17829200.0000 | 34339300.0000 | -11430400.0000 |
| 2002 | 330000000.0000 | 20581000.0000 | 190000000.0000 | 985400.0000 |
| 2003 | 142000000.0000 | 18129300.0000 | 15221900.0000 | -1721300.0000 |
| 2004 | 168000000.0000 | 29888200.0000 | 21780900.0000 | 1540200.0000 |
| 2005 | 168000000.0000 | 31319200.0000 | 33654200.0000 | 6261000.0000 |
| 2006 | 218000000.0000 | 44809800.0000 | 35662600.0000 | 4027000.0000 |
| 2007 | 231000000.0000 | 54667200.0000 | 39519500.0000 | 5235100.0000 |
| 2008 | 291000000.0000 | 92488400.0000 | 42895900.0000 | 5417100.0000 |
| 2009 | 349000000.0000 | 97606800.0000 | 38854900.0000 | 5174900.0000 |
| 2010 | 396000000.0000 | 136000000.0000 | 44128400.0000 | 4973300.0000 |
| 2011 | 512000000.0000 | 190000000.0000 | 45903200.0000 | 10061300.0000 |
| 2012 | 571000000.0000 | 235000000.0000 | 59587100.0000 | 16474700.0000 |
| 2013 | 648000000.0000 | 234000000.0000 | 58893600.0000 | 26105300.0000 |
| 2014 | 543000000.0000 | 217000000.0000 | 52141500.0000 | 24219000.0000 |
| 2015 | 475000000.0000 | 107000000.0000 | 55131500.0000 | 17449800.0000 |
| 2016 | 454000000.0000 | 111000000.0000 | 58197100.0000 | 18359500.0000 |
| 2017 | 471000000.0000 | 104000000.0000 | 54438600.0000 | 17728900.0000 |
| 2018 | 444000000.0000 | 113000000.0000 | 48265300.0000 | 13129500.0000 |
| 2019 | 474000000.0000 | 102000000.0000 | 40533200.0000 | 11616600.0000 |
| 2020 | 399000000.0000 | 86414800.0000 | 46158500.0000 | 12992400.0000 |
| 2021 | 510000000.0000 | 120000000.0000 | 35829000.0000 | 16644000.0000 |
| 2022 | 603000000.0000 | 120000000.0000 | 38533200.0000 | 18673200.0000 |
| 2023 | 534000000.0000 | 129000000.0000 | 52293900.0000 | 13340600.0000 |
| 2024 | 411000000.0000 | 92253800.0000 | 50805500.0000 | 8925200.0000 |