中商官网
研究报告
佳音王（831491）
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 | 45735800.0000 | -33.43 | -1940900.0000 | -122.42 | -1767100.0000 | -120.10 | -2396300.0000 | -133.73 |
| 2024-12-31 | 133000000.0000 | -24.86 | 8634900.0000 | -68.23 | 8769200.0000 | -67.76 | 5915900.0000 | -73.50 |
| 2023-12-31 | 177000000.0000 | 20.41 | 27178200.0000 | -583.85 | 27196200.0000 | -649.71 | 22325100.0000 | -378.80 |
| 2023-06-30 | 68698700.0000 | 9.30 | 8657900.0000 | 191.19 | 8791600.0000 | 170.82 | 7105100.0000 | 174.08 |
| 2022-06-30 | 62852800.0000 | -16.39 | 2973300.0000 | -35.32 | 3246300.0000 | -32.34 | 2592300.0000 | -43.70 |
| 2021-12-31 | 247000000.0000 | 50.61 | 16592700.0000 | 85.13 | 17045400.0000 | 81.35 | 12794700.0000 | 52.25 |
| 2022-12-31 | 147000000.0000 | -40.49 | -5617100.0000 | -133.85 | -4947400.0000 | -129.02 | -8007500.0000 | -162.58 |
| 2021-06-30 | 75178000.0000 | 48.98 | 4597000.0000 | 716.37 | 4798000.0000 | 464.54 | 4604100.0000 | 733.32 |
| 2020-12-31 | 164000000.0000 | -6.82 | 8962500.0000 | -46.72 | 9399100.0000 | -49.74 | 8403800.0000 | -48.87 |
| 2019-12-31 | 176000000.0000 | 7.32 | 16820400.0000 | 56.09 | 18701600.0000 | 66.58 | 16436800.0000 | 79.62 |
| 2020-06-30 | 50461800.0000 | -27.15 | 563100.0000 | -80.56 | 849900.0000 | -81.68 | 552500.0000 | -86.85 |
| 2019-06-30 | 69269300.0000 | 23.97 | 2897100.0000 | 206.25 | 4639200.0000 | 342.80 | 4200300.0000 | 914.57 |
| 2018-06-30 | 55873700.0000 | -10.79 | 946000.0000 | -79.75 | 1047700.0000 | -78.38 | 414000.0000 | -89.79 |
| 2018-12-31 | 164000000.0000 | 9.33 | 10775800.0000 | 1171.78 | 11227000.0000 | 613.46 | 9150900.0000 | -820.54 |
| 2017-12-31 | 150000000.0000 | -10.71 | 847300.0000 | -95.35 | 1573600.0000 | -91.82 | -1270000.0000 | -108.46 |
| 2017-06-30 | 62628900.0000 | 19.19 | 4672600.0000 | -32.80 | 4846500.0000 | -31.89 | 4056100.0000 | -33.10 |
| 2018-03-31 | 19213600.0000 | 9.10 | -3299400.0000 | -15.55 | -3272700.0000 | -14.11 | -3439300.0000 | -9.74 |
| 2017-03-31 | 17611600.0000 | -- | -3906700.0000 | -∞ | -3810400.0000 | -∞ | -3810400.0000 | -∞ |
| 2016-12-31 | 168000000.0000 | 77.74 | 18214400.0000 | 61.15 | 19244300.0000 | 60.69 | 15003300.0000 | 42.38 |
| 2015-06-30 | 34019700.0000 | 37.73 | 2690500.0000 | 55.84 | 2744000.0000 | 59.41 | 2323300.0000 | 38.90 |
| 2015-12-31 | 94518400.0000 | 54.00 | 11302500.0000 | 163.89 | 11976000.0000 | 183.46 | 10537400.0000 | 235.86 |
| 2016-06-30 | 52544200.0000 | 54.45 | 6953300.0000 | 158.44 | 7115200.0000 | 159.30 | 6062900.0000 | 160.96 |
| 2014-12-31 | 61377000.0000 | 52.06 | 4283000.0000 | 232.27 | 4224900.0000 | 203.69 | 3137400.0000 | 205.40 |
| 2014-06-30 | 24699400.0000 | -- | 1726400.0000 | -- | 1721300.0000 | -- | 1672600.0000 | -- |
| 2013-12-31 | 40362500.0000 | -46.30 | 1289000.0000 | 36.20 | 1391200.0000 | 42.56 | 1027300.0000 | 60.39 |
| 2014-04-30 | 15900000.0000 | -- | 1203100.0000 | -- | 1225100.0000 | -- | 915800.0000 | -- |
| 2012-12-31 | 75168300.0000 | -- | 946400.0000 | -- | 975900.0000 | -- | 640500.0000 | -- |
| 2025-06-30 | 62379500.0000 | 36.39 | 4979000.0000 | -356.53 | 4593600.0000 | -359.95 | 3271200.0000 | -236.51 |
| 2025-12-31 | 125000000.0000 | -6.02 | 9455900.0000 | 9.51 | 8898100.0000 | 1.47 | 8927200.0000 | 50.90 |
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 | -5.32 | -3.86 | -0.86 | -1.8500 | 1.0400 | 5.39 | 0.22 |
| 2024-12 | 4.51 | 6.59 | 4.50 | 4.5300 | 3.3800 | 8.03 | 0.68 |
| 2023-12 | 14.12 | 15.37 | 11.62 | 18.8000 | 3.9000 | 13.94 | 0.76 |
| 2023-06 | 9.61 | 12.80 | 4.09 | 6.3700 | 1.2400 | 12.82 | 0.32 |
| 2022-06 | 4.05 | 5.16 | 1.84 | 2.2000 | 0.7500 | 7.92 | 0.36 |
| 2021-12 | 6.07 | 6.90 | 8.44 | 11.8500 | 4.5000 | 13.80 | 1.22 |
| 2022-12 | -5.44 | -3.37 | -2.47 | -6.8700 | 2.6400 | 8.99 | 0.74 |
| 2021-06 | 5.49 | 6.38 | 3.22 | 4.4300 | 1.3400 | 12.50 | 0.50 |
| 2020-12 | 4.88 | 5.73 | 7.52 | 8.6300 | 4.3100 | 10.41 | 1.31 |
| 2019-12 | 9.09 | 10.63 | 14.84 | 19.3400 | 5.0600 | 8.02 | 1.40 |
| 2020-06 | 0.40 | 1.68 | 0.76 | 0.5900 | 1.1900 | 6.65 | 0.45 |
| 2019-06 | 4.62 | 6.70 | 4.59 | 5.0000 | 2.4500 | 6.95 | 0.69 |
| 2018-06 | 2.23 | 1.88 | 1.00 | 1.0000 | 1.9700 | -- | 0.53 |
| 2018-12 | 6.71 | 6.85 | 10.90 | 12.6800 | 6.2000 | -- | 1.59 |
| 2017-12 | 0.00 | 1.05 | 1.70 | -1.7900 | 7.5000 | 11.72 | 1.62 |
| 2017-06 | 7.46 | 7.74 | 4.01 | 5.5600 | 3.1500 | 6.04 | 0.52 |
| 2018-03 | -17.17 | -17.03 | -3.60 | -5.2200 | 0.7400 | 14.72 | 0.21 |
| 2017-03 | -22.18 | -21.64 | -- | -5.6400 | -- | -- | -- |
| 2016-12 | 11.31 | 11.45 | 19.52 | 27.6800 | 9.9000 | 14.27 | 1.70 |
| 2015-06 | 7.91 | 8.07 | 5.25 | 10.2200 | 2.0800 | 13.26 | 0.65 |
| 2015-12 | 11.96 | 12.67 | 20.43 | 31.7100 | 5.4600 | 21.34 | 1.61 |
| 2016-06 | 13.23 | 13.54 | 8.59 | 12.9100 | 2.6500 | 16.64 | 0.63 |
| 2014-12 | -85.74 | 6.88 | 11.09 | 15.6500 | 4.5200 | 21.73 | 1.61 |
| 2014-06 | 6.99 | 6.97 | -- | 8.6800 | -- | -- | -- |
| 2013-12 | 3.19 | 3.45 | 4.56 | 31.6200 | 4.0600 | 21.79 | 1.32 |
| 2014-04 | 7.57 | 7.71 | 4.59 | 4.8500 | -- | -- | 0.60 |
| 2012-12 | 1.26 | 1.30 | 3.71 | 59.2000 | 12.4000 | 50.07 | 2.85 |
| 2025-06 | 6.80 | 7.36 | 2.46 | 2.4100 | 1.4500 | 9.46 | 0.33 |
| 2025-12 | 2.40 | 7.12 | 4.89 | 6.6000 | 3.5800 | 9.41 | 0.69 |
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 | 37.61 | 62.14 | 1.1800 | 0.6100 |
| 2024-12 | 30.12 | 69.74 | 1.4200 | 0.8200 |
| 2023-12 | 44.02 | 55.56 | 1.1600 | 0.8100 |
| 2023-06 | 45.78 | 54.42 | 1.4200 | 0.8000 |
| 2022-06 | 31.55 | 68.18 | 2.0400 | 0.8200 |
| 2021-12 | 41.88 | 57.92 | 1.6800 | 0.8300 |
| 2022-12 | 45.39 | 54.50 | 1.0900 | 0.6100 |
| 2021-06 | 28.47 | 71.14 | 2.8900 | 1.3200 |
| 2020-12 | 19.01 | 81.60 | 3.6300 | 2.3900 |
| 2019-12 | 26.01 | 73.96 | 2.7000 | 1.6400 |
| 2020-06 | 16.25 | 83.70 | 4.0000 | 2.0500 |
| 2019-06 | 19.61 | 79.90 | 3.5900 | 2.3800 |
| 2018-06 | 35.49 | 64.78 | 2.0100 | 1.2200 |
| 2018-12 | 25.36 | 74.52 | 2.7700 | 1.7100 |
| 2017-12 | 27.05 | 72.95 | 2.4800 | 1.5500 |
| 2017-06 | 38.18 | 61.93 | 2.0900 | 1.6000 |
| 2018-03 | 29.50 | 70.50 | 2.2300 | 1.2500 |
| 2017-03 | -- | -- | -- | -- |
| 2016-12 | 29.53 | 70.47 | 2.6900 | 2.2100 |
| 2015-06 | 31.60 | 68.40 | 2.8800 | 1.8900 |
| 2015-12 | 25.39 | 74.61 | 2.9900 | 1.8300 |
| 2016-06 | 39.62 | 60.38 | 2.0500 | 1.5300 |
| 2014-12 | 27.66 | 72.34 | 2.9600 | 1.6300 |
| 2014-06 | -- | -- | -- | -- |
| 2013-12 | 39.55 | 60.45 | 2.1500 | 1.1500 |
| 2014-04 | 27.57 | 72.43 | -- | -- |
| 2012-12 | 94.68 | 5.32 | 0.9600 | 0.6400 |
| 2025-06 | 28.53 | 71.66 | 1.2700 | 0.6500 |
| 2025-12 | 23.29 | 76.37 | 1.7900 | 1.1500 |
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 | 48169000.0000 | 3807300.0000 | 8528000.0000 | 65800.0000 |
| 2024-12 | 127000000.0000 | 8597000.0000 | 16267200.0000 | 1774800.0000 |
| 2023-12 | 152000000.0000 | 8832000.0000 | 13690400.0000 | 3740300.0000 |
| 2023-06 | 62099000.0000 | 3050100.0000 | 8865900.0000 | 708200.0000 |
| 2022-06 | 60304700.0000 | 6529800.0000 | 8688000.0000 | 86600.0000 |
| 2021-12 | 232000000.0000 | 8486400.0000 | 14704300.0000 | 2654000.0000 |
| 2022-12 | 155000000.0000 | 5744200.0000 | 18767400.0000 | 38300.0000 |
| 2021-06 | 71048400.0000 | 5914700.0000 | 7588100.0000 | 1518000.0000 |
| 2020-12 | 156000000.0000 | 10715200.0000 | 14074500.0000 | 5508900.0000 |
| 2019-12 | 160000000.0000 | 8570100.0000 | 14510500.0000 | -561100.0000 |
| 2020-06 | 50260900.0000 | 3379600.0000 | 5897000.0000 | 161200.0000 |
| 2019-06 | 66072200.0000 | 3846800.0000 | 5286200.0000 | 432400.0000 |
| 2018-06 | 54630400.0000 | 2881800.0000 | 4267300.0000 | 665500.0000 |
| 2018-12 | 153000000.0000 | 6375700.0000 | 12567700.0000 | -1121800.0000 |
| 2017-12 | 150000000.0000 | 5860500.0000 | 19035700.0000 | 3107800.0000 |
| 2017-06 | 57956200.0000 | 2986100.0000 | 3651600.0000 | 728700.0000 |
| 2018-03 | 22513000.0000 | 1243700.0000 | 4407900.0000 | 1296300.0000 |
| 2017-03 | 21518200.0000 | 1335100.0000 | 4763700.0000 | 172100.0000 |
| 2016-12 | 149000000.0000 | 8065100.0000 | 14196000.0000 | -3860000.0000 |
| 2015-06 | 31329200.0000 | 1190000.0000 | 4353500.0000 | -64000.0000 |
| 2015-12 | 83215900.0000 | 3777700.0000 | 10457300.0000 | -1798100.0000 |
| 2016-06 | 45590900.0000 | 2574700.0000 | 4700000.0000 | -1123200.0000 |
| 2014-12 | 114000000.0000 | 2349800.0000 | 7064300.0000 | 155400.0000 |
| 2014-06 | 22973000.0000 | 757300.0000 | 3340000.0000 | 13300.0000 |
| 2013-12 | 39073500.0000 | 1430300.0000 | 5051000.0000 | 767200.0000 |
| 2014-04 | 14696900.0000 | 560800.0000 | 1768600.0000 | 19500.0000 |
| 2012-12 | 74221800.0000 | 996100.0000 | 7141000.0000 | 233500.0000 |
| 2025-06 | 58137400.0000 | 4317400.0000 | 8205900.0000 | 460300.0000 |
| 2025-12 | 122000000.0000 | 7686300.0000 | 13331000.0000 | 1671300.0000 |