中商官网
研究报告
*ST返利（600228）
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) |
| 1995 | 347000000.0000 | 41175500.0000 | 41175500.0000 | 36671900.0000 | 232000000.0000 | 119000000.0000 | 113000000.0000 |
| 1996 | 381000000.0000 | 41844900.0000 | 41844900.0000 | 37247300.0000 | 248000000.0000 | 128000000.0000 | 120000000.0000 |
| 1997 | 340000000.0000 | 35711000.0000 | 35594100.0000 | 30618900.0000 | 296000000.0000 | 169000000.0000 | 127000000.0000 |
| 1998 | 347000000.0000 | 30557800.0000 | 30557800.0000 | 25432200.0000 | 362000000.0000 | 184000000.0000 | 178000000.0000 |
| 1999 | 248000000.0000 | 1457800.0000 | 11265900.0000 | 9576000.0000 | 716000000.0000 | 272000000.0000 | 444000000.0000 |
| 2000 | 277000000.0000 | 16192300.0000 | 11412600.0000 | 10333400.0000 | 760000000.0000 | 310000000.0000 | 450000000.0000 |
| 2001 | 337000000.0000 | 26449700.0000 | 29484200.0000 | 27160300.0000 | 816000000.0000 | 347000000.0000 | 469000000.0000 |
| 2002 | 326000000.0000 | 4143300.0000 | 6116100.0000 | 3212400.0000 | 786000000.0000 | 315000000.0000 | 471000000.0000 |
| 2003 | 414000000.0000 | -94432200.0000 | -94779900.0000 | -95875700.0000 | 776000000.0000 | 396000000.0000 | 380000000.0000 |
| 2004 | 535000000.0000 | 11700000.0000 | 13187000.0000 | 10101800.0000 | 779000000.0000 | 389000000.0000 | 390000000.0000 |
| 2005 | 795000000.0000 | 28061100.0000 | 31396900.0000 | 22821100.0000 | 885000000.0000 | 445000000.0000 | 440000000.0000 |
| 2006 | 836000000.0000 | 24807500.0000 | 24049800.0000 | 20170200.0000 | 874000000.0000 | 473000000.0000 | 401000000.0000 |
| 2007 | 1053000000.0000 | 30954800.0000 | 28557900.0000 | 20949800.0000 | 1015000000.0000 | 562000000.0000 | 453000000.0000 |
| 2008 | 1076000000.0000 | 13594700.0000 | 24056500.0000 | 20740800.0000 | 999000000.0000 | 530000000.0000 | 469000000.0000 |
| 2009 | 687000000.0000 | -44760400.0000 | -66730800.0000 | -74952900.0000 | 961000000.0000 | 585000000.0000 | 376000000.0000 |
| 2010 | 923000000.0000 | -52302600.0000 | -106000000.0000 | -137000000.0000 | 943000000.0000 | 746000000.0000 | 197000000.0000 |
| 2011 | 974000000.0000 | -95491400.0000 | 26353800.0000 | 21620800.0000 | 889000000.0000 | 655000000.0000 | 233000000.0000 |
| 2012 | 767000000.0000 | -100000000.0000 | -162000000.0000 | -160000000.0000 | 854000000.0000 | 746000000.0000 | 108000000.0000 |
| 2013 | 720000000.0000 | -164000000.0000 | -204000000.0000 | -206000000.0000 | 672000000.0000 | 713000000.0000 | -41407600.0000 |
| 2014 | 726000000.0000 | -36716700.0000 | 40858500.0000 | 40385300.0000 | 622000000.0000 | 462000000.0000 | 160000000.0000 |
| 2015 | 542000000.0000 | -6145200.0000 | -18202900.0000 | -21789300.0000 | 513000000.0000 | 371000000.0000 | 142000000.0000 |
| 2016 | 434000000.0000 | -34457100.0000 | -45113000.0000 | -43848400.0000 | 458000000.0000 | 354000000.0000 | 104000000.0000 |
| 2017 | 553000000.0000 | 23864200.0000 | 16411500.0000 | 13572100.0000 | 317000000.0000 | 198000000.0000 | 120000000.0000 |
| 2018 | 528000000.0000 | 16971900.0000 | 20000600.0000 | 13525800.0000 | 287000000.0000 | 152000000.0000 | 135000000.0000 |
| 2019 | 433000000.0000 | -1030500.0000 | 3296300.0000 | 1887400.0000 | 252000000.0000 | 125000000.0000 | 128000000.0000 |
| 2020 | 503000000.0000 | 143000000.0000 | 142000000.0000 | 137000000.0000 | 1065000000.0000 | 240000000.0000 | 825000000.0000 |
| 2021 | 495000000.0000 | 83744600.0000 | 83741700.0000 | 85495300.0000 | 1560000000.0000 | 682000000.0000 | 878000000.0000 |
| 2022 | 511000000.0000 | 73382900.0000 | 73345000.0000 | 68034600.0000 | 1374000000.0000 | 227000000.0000 | 1147000000.0000 |
| 2023 | 302000000.0000 | 36270600.0000 | 31641300.0000 | 25435200.0000 | 1637000000.0000 | 173000000.0000 | 1464000000.0000 |
| 2024 | 244000000.0000 | -10978800.0000 | -10979100.0000 | -11668900.0000 | 595000000.0000 | 138000000.0000 | 457000000.0000 |
| 2025 | -- | -- | -- | -- | -- | -- | -- |
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) |
| 1995 | 12.10 | 11.87 | 17.75 | -- | 17.0400 | 19.34 | 1.50 |
| 1996 | 11.02 | 10.98 | 16.87 | -- | 13.1300 | 17.05 | 1.54 |
| 1997 | 10.59 | 10.47 | 12.03 | -- | 7.0000 | 8.21 | 1.15 |
| 1998 | 8.65 | 8.81 | 8.44 | 19.3600 | 7.1100 | 4.28 | 0.96 |
| 1999 | 0.00 | 4.54 | 1.57 | -- | 7.5400 | -- | 0.35 |
| 2000 | 1.08 | 4.12 | 1.50 | 3.4700 | 7.1000 | -- | 0.36 |
| 2001 | 7.12 | 8.75 | 3.61 | 5.6600 | 8.9100 | 3.46 | 0.41 |
| 2002 | -0.31 | 1.88 | 0.78 | 0.2300 | 6.0200 | 3.16 | 0.41 |
| 2003 | -21.01 | -22.89 | -12.21 | -23.3500 | 7.3300 | 5.62 | 0.53 |
| 2004 | 2.06 | 2.46 | 1.69 | 1.9400 | 9.7900 | 9.02 | 0.69 |
| 2005 | 3.27 | 3.95 | 3.55 | 2.8500 | 13.7000 | 11.67 | 0.90 |
| 2006 | 3.11 | 2.88 | 2.75 | 3.1900 | 12.3500 | 12.49 | 0.96 |
| 2007 | 3.13 | 2.71 | 2.81 | 2.5400 | 11.1500 | 16.38 | 1.04 |
| 2008 | 1.21 | 2.24 | 2.41 | 2.5900 | 9.0400 | 14.62 | 1.08 |
| 2009 | -6.40 | -9.71 | -6.94 | -27.1800 | 5.6200 | 7.97 | 0.71 |
| 2010 | -5.63 | -11.48 | -11.24 | -71.4600 | 7.3800 | 15.26 | 0.98 |
| 2011 | -9.75 | 2.71 | 2.96 | 11.0800 | 7.9900 | 34.62 | 1.10 |
| 2012 | -12.91 | -21.12 | -18.97 | -220.9400 | 8.2200 | 23.98 | 0.90 |
| 2013 | -22.50 | -28.33 | -30.36 | -- | 13.6700 | 20.70 | 1.07 |
| 2014 | -5.10 | 5.63 | 6.57 | -- | 14.5600 | 25.30 | 1.17 |
| 2015 | -1.29 | -3.36 | -3.55 | -35.2700 | 12.9700 | 29.41 | 1.06 |
| 2016 | -7.83 | -10.39 | -9.85 | -88.8000 | 15.9100 | 26.03 | 0.95 |
| 2017 | -9.95 | 2.97 | 5.18 | 67.4900 | 18.4300 | 25.64 | 1.74 |
| 2018 | 3.03 | 3.79 | 6.97 | 14.1000 | 23.0100 | 26.95 | 1.84 |
| 2019 | 0.69 | 0.76 | 1.31 | -9.7300 | 34.6600 | 28.96 | 1.72 |
| 2020 | 26.04 | 28.23 | 13.33 | -67.9800 | 26.8000 | 32.35 | 0.47 |
| 2021 | 15.35 | 16.92 | 5.37 | 17.8300 | -- | 7.60 | 0.32 |
| 2022 | 13.89 | 14.35 | 5.34 | 7.4600 | -- | 4.57 | 0.37 |
| 2023 | 8.94 | 10.48 | 1.93 | 2.8700 | -- | 3.29 | 0.18 |
| 2024 | -5.33 | -4.50 | -1.85 | -1.0100 | 48.1200 | 3.93 | 0.41 |
| 2025 | -- | -- | -- | -- | -- | -- | -- |
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 |
| 1995 | 51.29 | 48.71 | 1.4100 | 1.0000 |
| 1996 | 51.61 | 48.39 | 1.7500 | 1.0100 |
| 1997 | 57.09 | 42.91 | 1.6300 | 0.9200 |
| 1998 | 50.83 | 49.17 | 1.7100 | 1.3200 |
| 1999 | 37.99 | 62.01 | 2.0800 | 1.9400 |
| 2000 | 40.79 | 59.21 | 1.5700 | 1.4600 |
| 2001 | 42.52 | 57.48 | 1.3100 | 1.1400 |
| 2002 | 40.08 | 59.92 | 1.0300 | 0.7100 |
| 2003 | 51.03 | 48.97 | 0.9200 | 0.7300 |
| 2004 | 49.94 | 50.06 | 0.9600 | 0.7200 |
| 2005 | 50.28 | 49.72 | 0.9700 | 0.6200 |
| 2006 | 54.12 | 45.88 | 0.7300 | 0.3900 |
| 2007 | 55.37 | 44.63 | 0.8400 | 0.4100 |
| 2008 | 53.05 | 46.95 | 1.0300 | 0.5300 |
| 2009 | 60.87 | 39.13 | 0.7700 | 0.2900 |
| 2010 | 79.11 | 20.89 | 0.5900 | 0.2800 |
| 2011 | 73.68 | 26.21 | 0.6600 | 0.3000 |
| 2012 | 87.35 | 12.65 | 0.4600 | 0.2500 |
| 2013 | 106.10 | -6.16 | 0.4000 | 0.2700 |
| 2014 | 74.28 | 25.72 | 0.5900 | 0.3200 |
| 2015 | 72.32 | 27.68 | 0.5000 | 0.3100 |
| 2016 | 77.29 | 22.71 | 0.4500 | 0.2700 |
| 2017 | 62.46 | 37.85 | 1.1400 | 0.8600 |
| 2018 | 52.96 | 47.04 | 1.3800 | 1.0800 |
| 2019 | 49.60 | 50.79 | 1.4400 | 1.0900 |
| 2020 | 22.54 | 77.46 | 1.1900 | 0.8800 |
| 2021 | 43.72 | 56.28 | 2.3300 | 2.2900 |
| 2022 | 16.52 | 83.48 | 6.2400 | 6.1700 |
| 2023 | 10.57 | 89.43 | 9.8500 | 9.7600 |
| 2024 | 23.19 | 76.81 | 4.0900 | 3.9800 |
| 2025 | -- | -- | -- | -- |
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) |
| 1995 | 305000000.0000 | 1213900.0000 | 28496800.0000 | 33150400.0000 |
| 1996 | 339000000.0000 | 2483400.0000 | 31983900.0000 | 16706600.0000 |
| 1997 | 304000000.0000 | 2683000.0000 | 22034200.0000 | 11650500.0000 |
| 1998 | 317000000.0000 | 3452600.0000 | 20735600.0000 | 14566100.0000 |
| 1999 | 248000000.0000 | 2050500.0000 | 14599700.0000 | -1428400.0000 |
| 2000 | 274000000.0000 | 4211200.0000 | 14327200.0000 | 6198300.0000 |
| 2001 | 313000000.0000 | 4767300.0000 | 17255100.0000 | 8043500.0000 |
| 2002 | 327000000.0000 | 6744000.0000 | 25883700.0000 | 18163300.0000 |
| 2003 | 501000000.0000 | 11761000.0000 | 111000000.0000 | 15051200.0000 |
| 2004 | 524000000.0000 | 13605900.0000 | 39663100.0000 | 14844100.0000 |
| 2005 | 769000000.0000 | 12974800.0000 | 40112300.0000 | 17178300.0000 |
| 2006 | 810000000.0000 | 13498100.0000 | 28314900.0000 | 20634300.0000 |
| 2007 | 1020000000.0000 | 11277900.0000 | 34832400.0000 | 24549700.0000 |
| 2008 | 1063000000.0000 | 17080200.0000 | 42230700.0000 | 30916200.0000 |
| 2009 | 731000000.0000 | 14195500.0000 | 37468900.0000 | 26094800.0000 |
| 2010 | 975000000.0000 | 13646600.0000 | 46929400.0000 | 26867000.0000 |
| 2011 | 1069000000.0000 | 18095400.0000 | 55290400.0000 | 37183200.0000 |
| 2012 | 866000000.0000 | 16777200.0000 | 50855400.0000 | 37172800.0000 |
| 2013 | 882000000.0000 | 23895400.0000 | 40362600.0000 | 35757100.0000 |
| 2014 | 763000000.0000 | 23166900.0000 | 23300900.0000 | 38763900.0000 |
| 2015 | 549000000.0000 | 22076600.0000 | 25316000.0000 | 16406100.0000 |
| 2016 | 468000000.0000 | 18468000.0000 | 33366000.0000 | 9389200.0000 |
| 2017 | 608000000.0000 | 19754400.0000 | 31697000.0000 | 8176300.0000 |
| 2018 | 512000000.0000 | 19723000.0000 | 24639500.0000 | 2305400.0000 |
| 2019 | 430000000.0000 | 21321400.0000 | 29854900.0000 | 1177600.0000 |
| 2020 | 372000000.0000 | 169000000.0000 | 29117400.0000 | 11614500.0000 |
| 2021 | 419000000.0000 | 161000000.0000 | 37812100.0000 | 3000.0000 |
| 2022 | 440000000.0000 | 230000000.0000 | 37190600.0000 | 1288000.0000 |
| 2023 | 275000000.0000 | 107000000.0000 | 37798000.0000 | 1116700.0000 |
| 2024 | 257000000.0000 | 64644700.0000 | 37312800.0000 | 659900.0000 |
| 2025 | -- | 255000000.0000 | -- | -- |