中商官网
研究报告
晶升股份（688478）
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 | 70813500.0000 | -12.69 | -4305800.0000 | -127.32 | -4305800.0000 | -127.03 | -2533200.0000 | -117.10 |
| 2024-12-31 | 425000000.0000 | 4.68 | 61311500.0000 | -20.89 | 59356300.0000 | -23.56 | 53747100.0000 | -24.32 |
| 2024-09-30 | 325000000.0000 | 35.42 | 59586400.0000 | 23.62 | 59692600.0000 | 23.54 | 54378800.0000 | 25.28 |
| 2023-12-31 | 406000000.0000 | 82.88 | 77502000.0000 | 103.96 | 77651700.0000 | 105.27 | 71017500.0000 | 105.63 |
| 2024-06-30 | 199000000.0000 | 74.56 | 37651900.0000 | 136.19 | 37820900.0000 | 137.11 | 35001700.0000 | 131.99 |
| 2024-03-31 | 81107800.0000 | 111.29 | 15761500.0000 | 642.03 | 15932200.0000 | 653.79 | 14817700.0000 | 507.43 |
| 2023-09-30 | 240000000.0000 | 81.82 | 48200400.0000 | 135.89 | 48318800.0000 | 138.45 | 43404500.0000 | 126.57 |
| 2023-06-30 | 114000000.0000 | 75.23 | 15941200.0000 | 634.99 | 15950700.0000 | 697.73 | 15087700.0000 | 447.17 |
| 2023-03-31 | 38387000.0000 | 128.50 | 2124100.0000 | -207.67 | 2113600.0000 | -203.91 | 2439400.0000 | -307.73 |
| 2022-12-31 | 222000000.0000 | 13.85 | 37998200.0000 | -28.09 | 37828800.0000 | -27.43 | 34536000.0000 | -26.49 |
| 2022-03-31 | 16799300.0000 | -- | -1972800.0000 | -∞ | -2034100.0000 | -∞ | -1174300.0000 | -∞ |
| 2022-06-30 | 65055800.0000 | 8.11 | 2168900.0000 | -- | 1999500.0000 | -- | 2757400.0000 | -- |
| 2022-09-30 | 132000000.0000 | 5.60 | 20433400.0000 | -42.98 | 20263900.0000 | -43.42 | 19157300.0000 | -40.37 |
| 2021-09-30 | 125000000.0000 | -- | 35833800.0000 | -- | 35813700.0000 | -- | 32124800.0000 | -- |
| 2021-12-31 | 195000000.0000 | 59.84 | 52842000.0000 | 62.16 | 52129600.0000 | 60.23 | 46979600.0000 | 56.72 |
| 2021-06-30 | 60175200.0000 | -- | -- | NaN | -- | NaN | -- | NaN |
| 2020-12-31 | 122000000.0000 | 431.58 | 32585600.0000 | -320.08 | 32534400.0000 | -316.61 | 29977300.0000 | -339.91 |
| 2019-12-31 | 22950300.0000 | -- | -14806300.0000 | -∞ | -15019500.0000 | -∞ | -12495000.0000 | -∞ |
| 2025-06-30 | 158000000.0000 | -20.60 | -11690800.0000 | -131.05 | -11730500.0000 | -131.02 | -7450900.0000 | -121.29 |
| 2025-09-30 | 191000000.0000 | -41.23 | -16143500.0000 | -127.09 | -17194300.0000 | -128.80 | -11260700.0000 | -120.71 |
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 | -23.92 | -6.08 | -0.24 | -0.1600 | 0.3000 | 2.13 | 0.04 |
| 2024-12 | 4.94 | 13.97 | 3.18 | 3.4100 | 1.2600 | 3.24 | 0.23 |
| 2024-09 | 8.00 | 18.37 | 3.16 | 3.4300 | 0.8400 | 3.03 | 0.17 |
| 2023-12 | 10.84 | 19.13 | 3.68 | 5.7700 | 1.5100 | 4.44 | 0.19 |
| 2024-06 | 8.54 | 19.01 | 1.99 | 2.2000 | 0.4700 | 2.98 | 0.10 |
| 2024-03 | 9.22 | 19.64 | 0.76 | 0.9300 | 0.1800 | 2.43 | 0.04 |
| 2023-09 | 12.08 | 20.13 | 2.65 | 3.9200 | 1.2700 | 4.27 | 0.13 |
| 2023-06 | 6.14 | 13.99 | 0.93 | 1.7400 | 0.6400 | 5.74 | 0.07 |
| 2023-03 | -1.45 | 5.51 | 0.32 | 0.4700 | 0.2600 | 3.67 | 0.06 |
| 2022-12 | 10.81 | 17.04 | 6.20 | 6.9100 | 2.0100 | 7.71 | 0.36 |
| 2022-03 | -33.34 | -12.11 | -- | -0.2500 | -- | -- | -- |
| 2022-06 | -7.09 | 3.07 | 0.36 | 0.5700 | 0.6000 | 3.39 | 0.12 |
| 2022-09 | 8.33 | 15.35 | 3.36 | 3.9000 | 1.0900 | 7.62 | 0.22 |
| 2021-09 | 18.40 | 28.65 | -- | -- | -- | -- | -- |
| 2021-12 | 19.49 | 26.73 | 9.55 | 17.2500 | 2.4100 | 8.56 | 0.36 |
| 2021-06 | 100.00 | 0.00 | -- | -- | -- | -- | -- |
| 2020-12 | 23.90 | 26.67 | 12.01 | 21.7600 | 1.7600 | 12.72 | 0.45 |
| 2019-12 | -88.46 | -65.44 | -8.89 | -- | 0.2700 | 8.43 | 0.14 |
| 2025-06 | -21.52 | -7.42 | -0.68 | -0.4700 | 0.7900 | 2.21 | 0.09 |
| 2025-09 | -23.04 | -9.00 | -1.01 | -- | 0.9200 | 1.86 | 0.11 |
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 | 12.56 | 87.44 | 5.2600 | 4.1200 |
| 2024-12 | 15.50 | 84.50 | 4.5700 | 3.6400 |
| 2024-09 | 16.59 | 83.41 | 4.6600 | 3.4400 |
| 2023-12 | 24.98 | 75.02 | 3.6200 | 2.6300 |
| 2024-06 | 17.90 | 82.15 | 4.8600 | 3.6300 |
| 2024-03 | 24.19 | 75.81 | 3.7100 | 2.5900 |
| 2023-09 | 14.93 | 85.07 | 5.9200 | 4.4600 |
| 2023-06 | 9.70 | 90.30 | 9.9000 | 7.6900 |
| 2023-03 | 21.44 | 78.56 | 3.1100 | 1.6900 |
| 2022-12 | 14.72 | 85.41 | 4.9500 | 2.9400 |
| 2022-03 | -- | -- | -- | -- |
| 2022-06 | 12.14 | 87.91 | 5.5600 | 2.8600 |
| 2022-09 | 16.35 | 83.58 | 4.1300 | 2.3200 |
| 2021-09 | -- | -- | -- | -- |
| 2021-12 | 12.59 | 87.36 | 4.9800 | 2.5100 |
| 2021-06 | -- | -- | -- | -- |
| 2020-12 | 23.62 | 76.38 | 2.9400 | 2.1400 |
| 2019-12 | 52.48 | 47.80 | 1.3000 | 0.3700 |
| 2025-06 | 11.53 | 88.47 | 5.4800 | 4.0600 |
| 2025-09 | 9.54 | 90.40 | -- | -- |
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 | 87749400.0000 | 1215600.0000 | 6985600.0000 | -229800.0000 |
| 2024-12 | 404000000.0000 | 5094300.0000 | 34168500.0000 | 112200.0000 |
| 2024-09 | 299000000.0000 | 4477400.0000 | 29308400.0000 | -1382500.0000 |
| 2023-12 | 362000000.0000 | 8056100.0000 | 35367200.0000 | 293700.0000 |
| 2024-06 | 182000000.0000 | 5284800.0000 | 20775100.0000 | 57500.0000 |
| 2024-03 | 73627000.0000 | 2315000.0000 | 10138100.0000 | -324800.0000 |
| 2023-09 | 211000000.0000 | 5079800.0000 | 24838100.0000 | -2504100.0000 |
| 2023-06 | 107000000.0000 | 2762800.0000 | 16398700.0000 | 154400.0000 |
| 2023-03 | 38945400.0000 | 1044400.0000 | 6734300.0000 | -44900.0000 |
| 2022-12 | 198000000.0000 | 5129200.0000 | 24979000.0000 | 370900.0000 |
| 2022-03 | 22399400.0000 | 1546500.0000 | 4932200.0000 | -35500.0000 |
| 2022-06 | 69671000.0000 | 2557800.0000 | 12017300.0000 | 189400.0000 |
| 2022-09 | 121000000.0000 | 3727800.0000 | 18109700.0000 | -151100.0000 |
| 2021-09 | 102000000.0000 | 3177900.0000 | 11157100.0000 | 307700.0000 |
| 2021-12 | 157000000.0000 | 4647100.0000 | 16179600.0000 | 530300.0000 |
| 2021-06 | -- | 2007800.0000 | 7193400.0000 | -- |
| 2020-12 | 92840600.0000 | 3050500.0000 | 11373000.0000 | 266500.0000 |
| 2019-12 | 43251500.0000 | 1364200.0000 | 10375900.0000 | 1250900.0000 |
| 2025-06 | 192000000.0000 | 2593600.0000 | 14040100.0000 | 27700.0000 |
| 2025-09 | 235000000.0000 | 3594500.0000 | 20747700.0000 | -459800.0000 |