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研究报告
参仙源（831399）
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 （%) |
| 2024-06-30 | 9642400.0000 | 4.33 | -34389600.0000 | 0.33 | -34420700.0000 | 0.40 | -34420700.0000 | 0.40 |
| 2024-12-31 | 22271800.0000 | -3.77 | -67410900.0000 | -5.20 | -69664600.0000 | -2.05 | -69664600.0000 | -2.05 |
| 2023-12-31 | 23143900.0000 | 50.67 | -71111600.0000 | -54.99 | -71123500.0000 | -55.55 | -71123500.0000 | -55.55 |
| 2023-06-30 | 9242500.0000 | 30.10 | -34275800.0000 | -9.56 | -34285200.0000 | -9.47 | -34285200.0000 | -9.47 |
| 2022-12-31 | 15360400.0000 | -19.90 | -158000000.0000 | 118.28 | -160000000.0000 | 64.38 | -160000000.0000 | 64.38 |
| 2021-12-31 | 19177200.0000 | -12.83 | -72384100.0000 | 6.80 | -97334700.0000 | 17.62 | -97334700.0000 | 17.62 |
| 2022-06-30 | 7104300.0000 | -7.94 | -37899500.0000 | 7.82 | -37873100.0000 | 7.74 | -37873100.0000 | 7.74 |
| 2020-06-30 | 6625300.0000 | -28.41 | -35218800.0000 | -17.61 | -35541500.0000 | -16.85 | -35541500.0000 | -16.85 |
| 2021-06-30 | 7717400.0000 | 16.48 | -35150700.0000 | -0.19 | -35153700.0000 | -1.09 | -35153700.0000 | -1.09 |
| 2020-12-31 | 21998800.0000 | -12.80 | -67773400.0000 | -12.03 | -82755200.0000 | 7.47 | -82755200.0000 | 7.47 |
| 2019-12-31 | 25227800.0000 | 14.23 | -77041200.0000 | -2.63 | -77002200.0000 | -2.34 | -77002200.0000 | -2.34 |
| 2019-06-30 | 9254100.0000 | 140.10 | -42744900.0000 | -0.74 | -42743500.0000 | -0.74 | -42743500.0000 | -0.74 |
| 2018-12-31 | 22084500.0000 | -49.68 | -79121500.0000 | 53.66 | -78849500.0000 | 53.14 | -78849500.0000 | 52.93 |
| 2017-12-31 | 43889400.0000 | -62.16 | -51490700.0000 | -1253.93 | -51487800.0000 | -555.81 | -51558500.0000 | -556.44 |
| 2018-06-30 | 3854200.0000 | 11.74 | -43062700.0000 | 27.73 | -43062600.0000 | 27.88 | -43062600.0000 | 27.62 |
| 2016-12-31 | 116000000.0000 | -75.78 | 4462200.0000 | -95.91 | 11295800.0000 | -89.14 | 11295800.0000 | -89.14 |
| 2017-06-30 | 3449400.0000 | -48.55 | -33714200.0000 | -6.99 | -33673200.0000 | -4.29 | -33743800.0000 | -4.09 |
| 2015-12-31 | 479000000.0000 | 312.93 | 109000000.0000 | 62.20 | 104000000.0000 | 54.20 | 104000000.0000 | 54.20 |
| 2015-06-30 | 3253600.0000 | 215.00 | -21219900.0000 | 48.34 | -19231000.0000 | 33.83 | -19231700.0000 | 33.83 |
| 2016-06-30 | 6703900.0000 | 106.05 | -36246300.0000 | 70.81 | -35182200.0000 | 82.95 | -35182200.0000 | 82.94 |
| 2014-06-30 | 1032900.0000 | -- | -14304800.0000 | -∞ | -14370200.0000 | -∞ | -14370200.0000 | -∞ |
| 2014-12-31 | 116000000.0000 | -1.69 | 67199400.0000 | -645.42 | 67443000.0000 | -646.13 | 67443700.0000 | -491.33 |
| 2013-12-31 | 118000000.0000 | 56.38 | -12320600.0000 | -45.20 | -12349200.0000 | -46.86 | -17234500.0000 | -26.00 |
| 2012-12-31 | 75457700.0000 | -- | -22482700.0000 | -∞ | -23239900.0000 | -∞ | -23290700.0000 | -∞ |
| 2014-04-30 | 171400.0000 | -- | -7358000.0000 | -∞ | -7356400.0000 | -∞ | -7356400.0000 | -∞ |
| 2025-06-30 | 6507300.0000 | -32.51 | -34180900.0000 | -0.61 | -34187800.0000 | -0.68 | -34187800.0000 | -0.68 |
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) |
| 2024-06 | -363.23 | -356.97 | -2.46 | -4.2300 | 0.0300 | 93.02 | 0.01 |
| 2024-12 | -305.96 | -312.79 | -5.06 | -8.7500 | 0.0600 | 50.56 | 0.02 |
| 2023-12 | -311.01 | -307.31 | -5.01 | -8.2000 | 0.0600 | 129.03 | 0.02 |
| 2023-06 | -377.11 | -370.95 | -2.26 | -3.5700 | 0.0300 | 135.34 | 0.01 |
| 2022-12 | -1039.29 | -1041.64 | -10.98 | -16.0200 | 0.0600 | 260.87 | 0.01 |
| 2021-12 | -383.40 | -507.55 | -6.17 | -8.7800 | 0.0500 | 500.00 | 0.01 |
| 2022-06 | -537.38 | -533.10 | -2.43 | -3.6400 | 0.0200 | 20.92 | 0.00 |
| 2020-06 | -534.38 | -536.45 | -2.16 | -2.9100 | 0.0200 | 413.79 | 0.00 |
| 2021-06 | -463.92 | -455.51 | -2.21 | -3.0900 | 0.0300 | 186.53 | 0.00 |
| 2020-12 | -321.17 | -376.18 | -5.12 | -6.8500 | 0.0500 | 631.58 | 0.01 |
| 2019-12 | -308.28 | -305.23 | -4.59 | -6.0400 | 0.0600 | 12000.00 | 0.02 |
| 2019-06 | -462.86 | -461.89 | -2.53 | -3.3100 | 0.0300 | 241.61 | 0.01 |
| 2018-12 | -361.86 | -357.04 | -4.60 | -7.2800 | 0.0500 | 1.51 | 0.01 |
| 2017-12 | -117.87 | -117.31 | -2.90 | -11.7400 | 0.0800 | 0.26 | 0.02 |
| 2018-06 | -1118.72 | -1117.29 | -2.48 | -5.0900 | 0.0200 | -- | 0.00 |
| 2016-12 | 3.45 | 9.74 | 0.62 | 10.0100 | 0.1000 | 0.54 | 0.06 |
| 2017-06 | -978.82 | -976.20 | -1.88 | -7.7700 | 0.0300 | 0.04 | 0.00 |
| 2015-12 | 22.55 | 21.71 | 6.51 | 25.4600 | 1.0800 | 4.24 | 0.30 |
| 2015-06 | -652.20 | -591.07 | -2.58 | -5.4500 | 0.0600 | -- | 0.00 |
| 2016-06 | -540.67 | -524.80 | -2.19 | -5.5500 | 0.0400 | 0.03 | 0.00 |
| 2014-06 | -1384.92 | -1391.25 | -- | -26.8600 | -- | -- | -- |
| 2014-12 | 58.08 | 58.14 | 9.18 | 24.8800 | 0.1600 | 24.37 | 0.16 |
| 2013-12 | -54.24 | -10.47 | -2.30 | -46.7300 | 0.2800 | -- | 0.22 |
| 2012-12 | -29.79 | -30.80 | -1.93 | -23.7300 | 0.1100 | 94.49 | 0.06 |
| 2014-04 | -4292.88 | -4291.95 | -0.94 | -0.0200 | -- | -- | 0.00 |
| 2025-06 | -532.41 | -525.38 | -- | -- | -- | -- | -- |
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 |
| 2024-06 | 43.38 | 56.62 | 1.3200 | 0.0031 |
| 2024-12 | 45.10 | 54.90 | 1.2900 | 0.0047 |
| 2023-12 | 41.79 | 58.14 | 1.3500 | 0.0049 |
| 2023-06 | 37.99 | 62.01 | 1.5500 | 0.0100 |
| 2022-12 | 38.44 | 61.56 | 1.4300 | 0.0030 |
| 2021-12 | 32.97 | 67.03 | 1.7200 | 0.0027 |
| 2022-06 | 34.51 | 65.49 | 1.6600 | 0.0100 |
| 2020-06 | 27.06 | 72.94 | 2.0600 | 0.0034 |
| 2021-06 | 29.71 | 70.35 | 1.7800 | 0.0032 |
| 2020-12 | 28.63 | 71.37 | 1.8400 | 0.0028 |
| 2019-12 | 26.13 | 73.87 | 2.1100 | 0.0200 |
| 2019-06 | 24.64 | 75.36 | 2.5300 | 0.0100 |
| 2018-12 | 23.32 | 76.68 | 2.6600 | 0.0200 |
| 2017-12 | 78.13 | 21.87 | 0.6400 | 0.0300 |
| 2018-06 | 24.99 | 75.01 | 2.2300 | 0.0400 |
| 2016-12 | 75.52 | 24.48 | 0.7000 | 0.3000 |
| 2017-06 | 77.34 | 22.66 | 0.6500 | 0.0300 |
| 2015-12 | 71.09 | 28.91 | 0.5900 | 0.2000 |
| 2015-06 | 42.47 | 57.53 | 0.5800 | 0.0900 |
| 2016-06 | 72.74 | 27.26 | 0.6200 | 0.2300 |
| 2014-06 | -- | -- | -- | -- |
| 2014-12 | 51.29 | 48.71 | 0.4300 | 0.0200 |
| 2013-12 | 89.55 | 10.41 | 0.4900 | 0.2200 |
| 2012-12 | 99.92 | 0.08 | 0.5200 | 0.0100 |
| 2014-04 | 59.03 | 40.85 | -- | -- |
| 2025-06 | -- | -- | -- | -- |
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) |
| 2024-06 | 44666100.0000 | 1019800.0000 | 10699800.0000 | 10649300.0000 |
| 2024-12 | 90414900.0000 | 1773400.0000 | 22504100.0000 | 24306200.0000 |
| 2023-12 | 95123700.0000 | 1565200.0000 | 25171800.0000 | 24000700.0000 |
| 2023-06 | 44096600.0000 | 793300.0000 | 12588800.0000 | 10440000.0000 |
| 2022-12 | 175000000.0000 | 1528500.0000 | 28397200.0000 | 23048900.0000 |
| 2021-12 | 92702900.0000 | 2631500.0000 | 25496300.0000 | 19906900.0000 |
| 2022-06 | 45281500.0000 | 857900.0000 | 14609200.0000 | 10387300.0000 |
| 2020-06 | 42029900.0000 | 1750900.0000 | 11880900.0000 | 9073500.0000 |
| 2021-06 | 43520100.0000 | 1107600.0000 | 12327200.0000 | 8615200.0000 |
| 2020-12 | 92652900.0000 | 3906600.0000 | 26133600.0000 | 18921300.0000 |
| 2019-12 | 103000000.0000 | 4949800.0000 | 28085000.0000 | 19434000.0000 |
| 2019-06 | 52087900.0000 | 1824900.0000 | 21229700.0000 | 9151300.0000 |
| 2018-12 | 102000000.0000 | 4218800.0000 | 35490800.0000 | 18921700.0000 |
| 2017-12 | 95623500.0000 | 5663500.0000 | 31264400.0000 | 10129100.0000 |
| 2018-06 | 46972000.0000 | 1546000.0000 | 19731500.0000 | 8618700.0000 |
| 2016-12 | 112000000.0000 | 11969100.0000 | 20909000.0000 | 29548500.0000 |
| 2017-06 | 37212700.0000 | 9574800.0000 | 10024000.0000 | 3842200.0000 |
| 2015-12 | 371000000.0000 | 18049100.0000 | 15147400.0000 | 4153200.0000 |
| 2015-06 | 24473500.0000 | 7495900.0000 | 5385400.0000 | 2170500.0000 |
| 2016-06 | 42950200.0000 | 5605700.0000 | 9385300.0000 | 13807100.0000 |
| 2014-06 | 15337700.0000 | 5351400.0000 | 6107400.0000 | 5944100.0000 |
| 2014-12 | 48627000.0000 | 13425300.0000 | 13128300.0000 | 8150500.0000 |
| 2013-12 | 182000000.0000 | 14843600.0000 | 24082900.0000 | 32316800.0000 |
| 2012-12 | 97940300.0000 | 5022600.0000 | 25044100.0000 | 2637900.0000 |
| 2014-04 | 7529400.0000 | 3017300.0000 | 4411700.0000 | 4898900.0000 |
| 2025-06 | 41153000.0000 | 597300.0000 | 11580700.0000 | 8634700.0000 |