中商官网
研究报告
ST山水环（831562）
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 （%) |
| 2024-12-31 | -3158700.0000 | -101.09 | -69427500.0000 | -53.72 | -72031300.0000 | -52.92 | -72031300.0000 | -66.96 |
| 2023-12-31 | 291000000.0000 | 7.78 | -150000000.0000 | -33.63 | -153000000.0000 | -43.54 | -218000000.0000 | -26.85 |
| 2024-06-30 | 7112900.0000 | -94.35 | -6773800.0000 | -68.24 | -9163600.0000 | -60.92 | -9163600.0000 | -60.90 |
| 2023-06-30 | 126000000.0000 | -23.17 | -21324800.0000 | -540.89 | -23447200.0000 | -696.58 | -23438200.0000 | -5247.86 |
| 2022-12-31 | 270000000.0000 | -55.45 | -226000000.0000 | 670.48 | -271000000.0000 | 383.37 | -298000000.0000 | 361.31 |
| 2022-06-30 | 164000000.0000 | -11.83 | 4836800.0000 | -142.87 | 3930300.0000 | -135.23 | 455300.0000 | -104.24 |
| 2021-12-31 | 606000000.0000 | 436.28 | -29332500.0000 | -94.35 | -56064400.0000 | -89.36 | -64598600.0000 | -85.96 |
| 2021-06-30 | 186000000.0000 | 1491.08 | -11282100.0000 | -70.52 | -11157600.0000 | -70.95 | -10743800.0000 | -69.23 |
| 2020-12-31 | 113000000.0000 | -70.11 | -519000000.0000 | 112.70 | -527000000.0000 | 118.67 | -460000000.0000 | 113.95 |
| 2019-12-31 | 378000000.0000 | -57.24 | -244000000.0000 | -453.05 | -241000000.0000 | -428.79 | -215000000.0000 | -627.68 |
| 2020-06-30 | 11690200.0000 | -96.36 | -38264000.0000 | -520.76 | -38414800.0000 | -322.38 | -34914000.0000 | -440.51 |
| 2019-06-30 | 321000000.0000 | 4.90 | 9094000.0000 | -73.96 | 17274500.0000 | -50.55 | 10253500.0000 | -59.80 |
| 2019-09-30 | 314000000.0000 | -31.29 | -43332400.0000 | -194.12 | -35996300.0000 | -173.87 | -34398300.0000 | -202.04 |
| 2018-12-31 | 884000000.0000 | 64.31 | 69112100.0000 | -24.30 | 73298100.0000 | -19.77 | 40744300.0000 | -37.91 |
| 2019-03-31 | 76131700.0000 | 9.56 | -26758200.0000 | 285.94 | -24552400.0000 | 254.05 | -24552400.0000 | 254.05 |
| 2018-09-30 | 457000000.0000 | 78.52 | 46039100.0000 | 18.92 | 48731300.0000 | 25.69 | 33711300.0000 | 21.84 |
| 2018-03-31 | 69491300.0000 | 566.74 | -6933200.0000 | -30.48 | -6934700.0000 | -30.48 | -6934700.0000 | -30.48 |
| 2017-12-31 | 538000000.0000 | 38.30 | 91295300.0000 | 98.86 | 91356500.0000 | 78.89 | 65618800.0000 | 76.96 |
| 2018-06-30 | 306000000.0000 | 146.77 | 34923800.0000 | 146.14 | 34934300.0000 | 146.34 | 25503600.0000 | 143.08 |
| 2017-06-30 | 124000000.0000 | 35.42 | 14188800.0000 | -231.56 | 14181300.0000 | -231.24 | 10491900.0000 | -200.90 |
| 2017-09-30 | 256000000.0000 | -- | 38714400.0000 | -- | 38772500.0000 | -- | 27667500.0000 | -- |
| 2016-12-31 | 389000000.0000 | 20.81 | 45908600.0000 | 10.90 | 51068700.0000 | 18.42 | 37081800.0000 | 19.43 |
| 2017-03-31 | 10422600.0000 | -- | -9973500.0000 | -∞ | -9974400.0000 | -∞ | -9974400.0000 | -∞ |
| 2016-06-30 | 91565800.0000 | -31.67 | -10784700.0000 | -194.82 | -10805400.0000 | -189.80 | -10398000.0000 | -222.11 |
| 2015-06-30 | 134000000.0000 | 301.51 | 11373600.0000 | -277.24 | 12032300.0000 | -289.82 | 8515300.0000 | -228.12 |
| 2015-12-31 | 322000000.0000 | 50.47 | 41395200.0000 | 72.87 | 43123400.0000 | 79.49 | 31047700.0000 | 71.13 |
| 2014-12-31 | 214000000.0000 | 92.79 | 23945200.0000 | 73.11 | 24024900.0000 | 75.77 | 18142700.0000 | 66.00 |
| 2014-05-31 | 30626200.0000 | -- | -4112900.0000 | -∞ | -4034600.0000 | -∞ | -4692000.0000 | -∞ |
| 2014-06-30 | 33374000.0000 | -- | -6417100.0000 | -∞ | -6338800.0000 | -∞ | -6646300.0000 | -∞ |
| 2013-12-31 | 111000000.0000 | 5.71 | 13832300.0000 | -20.21 | 13668600.0000 | -22.04 | 10929200.0000 | -27.24 |
| 2012-12-31 | 105000000.0000 | -- | 17335200.0000 | -- | 17531900.0000 | -- | 15020800.0000 | -- |
| 2025-06-30 | 430700.0000 | -93.94 | -18278800.0000 | 169.85 | -18283500.0000 | 99.52 | -18283500.0000 | 99.52 |
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) |
| 2024-12 | 2255.20 | 2280.41 | -11.05 | -- | 73.0400 | -0.01 | 0.00 |
| 2023-12 | -52.23 | -52.58 | -19.29 | -- | 293.2200 | 0.52 | 0.37 |
| 2024-06 | -96.89 | -128.83 | -1.21 | -- | 12.9000 | 0.03 | 0.01 |
| 2023-06 | -18.25 | -18.61 | -2.05 | -- | 15.8000 | 0.39 | 0.11 |
| 2022-12 | -99.63 | -100.37 | -22.99 | -- | 27.0200 | 0.42 | 0.23 |
| 2022-06 | 3.05 | 2.40 | 0.28 | 14.2700 | 3.7800 | 0.57 | 0.12 |
| 2021-12 | -5.12 | -9.25 | -3.87 | -158.9800 | 14.9700 | 1.26 | 0.42 |
| 2021-06 | -6.45 | -6.00 | -0.81 | -16.1200 | 2.7700 | 1.04 | 0.13 |
| 2020-12 | -475.22 | -466.37 | -40.66 | -148.7100 | 0.4100 | 0.30 | 0.09 |
| 2019-12 | -64.55 | -63.76 | -12.92 | -32.7800 | 0.2600 | 0.89 | 0.20 |
| 2020-06 | -471.44 | -328.61 | -2.29 | -6.3100 | 0.0200 | 0.06 | 0.01 |
| 2019-06 | 2.80 | 5.38 | 0.83 | 1.4900 | 0.1700 | 1.68 | 0.15 |
| 2019-09 | -14.01 | -11.46 | -1.71 | -3.2500 | 0.1800 | 0.91 | 0.15 |
| 2018-12 | 7.81 | 8.29 | 3.67 | 9.0600 | 0.5900 | -- | 0.44 |
| 2019-03 | -35.29 | -32.25 | -1.21 | -2.5800 | 0.0400 | 0.79 | 0.04 |
| 2018-09 | 10.07 | 10.66 | 2.47 | 5.5400 | 0.3500 | -- | 0.23 |
| 2018-03 | -9.98 | -9.98 | -0.43 | -1.0900 | 0.0700 | 0.91 | 0.04 |
| 2017-12 | 16.91 | 16.98 | 6.53 | 17.8700 | 0.6700 | 1.62 | 0.38 |
| 2018-06 | 11.44 | 11.42 | 2.11 | 4.2300 | 0.2800 | -- | 0.19 |
| 2017-06 | 12.10 | 11.44 | 1.52 | 2.9900 | 0.2400 | 0.74 | 0.13 |
| 2017-09 | 15.23 | 15.15 | -- | -- | -- | -- | -- |
| 2016-12 | 11.83 | 13.13 | 5.76 | 12.1100 | 1.2600 | 1.09 | 0.44 |
| 2017-03 | -95.69 | -95.70 | -- | -3.2000 | -- | -- | -- |
| 2016-06 | -11.40 | -11.80 | -1.51 | -4.0200 | 0.3700 | 0.62 | 0.13 |
| 2015-06 | 8.21 | 8.98 | 2.13 | 6.2900 | 0.8500 | 1.45 | 0.24 |
| 2015-12 | 13.04 | 13.39 | 6.45 | 15.6300 | 1.6500 | 1.39 | 0.48 |
| 2014-12 | 11.21 | 11.23 | 5.67 | 17.9100 | 2.0100 | 2.03 | 0.50 |
| 2014-05 | -13.43 | -13.17 | -1.19 | -5.4300 | -- | -- | 0.09 |
| 2014-06 | -19.23 | -18.99 | -- | -8.4100 | -- | -- | -- |
| 2013-12 | 12.66 | 12.31 | 3.78 | 14.7100 | 3.8600 | 2.16 | 0.31 |
| 2012-12 | 16.57 | 16.70 | 7.34 | 24.5000 | 7.2300 | 2.98 | 0.44 |
| 2025-06 | -4343.35 | -4245.07 | -2.87 | -- | -- | -- | 0.00 |
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 |
| 2024-12 | 189.42 | -89.42 | 0.5400 | 0.5400 |
| 2023-12 | 164.44 | -64.44 | 0.6100 | 0.6100 |
| 2024-06 | 168.78 | -68.78 | 0.5900 | 0.5900 |
| 2023-06 | 127.67 | -27.67 | 0.7400 | 0.7300 |
| 2022-12 | 124.77 | -24.85 | 0.7600 | 0.7500 |
| 2022-06 | 99.64 | 0.37 | 0.9300 | 0.8900 |
| 2021-12 | 99.72 | 0.32 | 0.9300 | 0.8900 |
| 2021-06 | 95.79 | 4.25 | 0.9400 | 0.8700 |
| 2020-12 | 94.68 | 5.35 | 0.9500 | 0.8800 |
| 2019-12 | 71.80 | 28.20 | 1.3800 | 0.5100 |
| 2020-06 | 70.61 | 29.39 | 1.3300 | 1.2700 |
| 2019-06 | 56.62 | 43.38 | 2.8300 | 0.7300 |
| 2019-09 | 58.99 | 41.06 | 2.6100 | 0.7700 |
| 2018-12 | 62.98 | 37.02 | 2.4800 | 0.8700 |
| 2019-03 | 57.21 | 42.79 | 2.7700 | 0.8500 |
| 2018-09 | 56.01 | 43.99 | 2.6800 | 0.9000 |
| 2018-03 | 59.80 | 40.20 | 1.6100 | 0.4700 |
| 2017-12 | 72.32 | 27.68 | 1.3200 | 0.4400 |
| 2018-06 | 59.10 | 40.90 | 1.9200 | 0.7300 |
| 2017-06 | 64.35 | 35.65 | 1.5300 | 0.7400 |
| 2017-09 | -- | -- | -- | -- |
| 2016-12 | 62.98 | 36.91 | 1.5400 | 0.9000 |
| 2017-03 | -- | -- | -- | -- |
| 2016-06 | 64.53 | 35.47 | 1.4200 | 0.8400 |
| 2015-06 | 59.04 | 40.96 | 1.5500 | 1.0200 |
| 2015-12 | 60.39 | 39.61 | 1.5000 | 1.0300 |
| 2014-12 | 73.35 | 26.65 | 1.2100 | 0.6900 |
| 2014-05 | 73.45 | 26.57 | -- | -- |
| 2014-06 | -- | -- | -- | -- |
| 2013-12 | 77.90 | 22.03 | 1.1500 | 0.8400 |
| 2012-12 | 71.13 | 28.80 | 1.2100 | 1.1100 |
| 2025-06 | 0.00 | -94.20 | -- | -- |
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) |
| 2024-12 | 68076300.0000 | 347700.0000 | 16487300.0000 | 10648700.0000 |
| 2023-12 | 443000000.0000 | 1654900.0000 | 32108600.0000 | 10850200.0000 |
| 2024-06 | 14004900.0000 | 80300.0000 | 6278300.0000 | 5140400.0000 |
| 2023-06 | 149000000.0000 | 821900.0000 | 17775800.0000 | 4896200.0000 |
| 2022-12 | 539000000.0000 | 2311800.0000 | 43640200.0000 | 15238300.0000 |
| 2022-06 | 159000000.0000 | 620300.0000 | 23094900.0000 | 6539300.0000 |
| 2021-12 | 637000000.0000 | 1643700.0000 | 34800000.0000 | 7895900.0000 |
| 2021-06 | 198000000.0000 | 810400.0000 | 17538600.0000 | 8579300.0000 |
| 2020-12 | 650000000.0000 | 20645000.0000 | 101000000.0000 | 31734400.0000 |
| 2019-12 | 622000000.0000 | 21821400.0000 | 110000000.0000 | 56566900.0000 |
| 2020-06 | 66802200.0000 | 6767000.0000 | 29462700.0000 | 5971500.0000 |
| 2019-06 | 312000000.0000 | 17205600.0000 | 46261700.0000 | 24854300.0000 |
| 2019-09 | 358000000.0000 | 21667200.0000 | 71864600.0000 | 28189100.0000 |
| 2018-12 | 815000000.0000 | 13447300.0000 | 76259600.0000 | 37954100.0000 |
| 2019-03 | 103000000.0000 | 13458200.0000 | 25330700.0000 | 12472400.0000 |
| 2018-09 | 411000000.0000 | 8338900.0000 | 46668700.0000 | 33784900.0000 |
| 2018-03 | 76424600.0000 | 2355100.0000 | 15094400.0000 | 6294600.0000 |
| 2017-12 | 447000000.0000 | 15169300.0000 | 47225300.0000 | 14377500.0000 |
| 2018-06 | 271000000.0000 | 3425100.0000 | 31526900.0000 | 12481400.0000 |
| 2017-06 | 109000000.0000 | 3714100.0000 | 16622900.0000 | 4674800.0000 |
| 2017-09 | 217000000.0000 | 6286300.0000 | 27763500.0000 | 8718600.0000 |
| 2016-12 | 343000000.0000 | 6618400.0000 | 31882100.0000 | 13993300.0000 |
| 2017-03 | 20396100.0000 | 1093700.0000 | 9530500.0000 | 1847700.0000 |
| 2016-06 | 102000000.0000 | 4191400.0000 | 20649800.0000 | 8126100.0000 |
| 2015-06 | 123000000.0000 | 1830000.0000 | 12925000.0000 | 4996800.0000 |
| 2015-12 | 280000000.0000 | 6033100.0000 | 27091500.0000 | 11800800.0000 |
| 2014-12 | 190000000.0000 | 2239400.0000 | 19991500.0000 | 15213400.0000 |
| 2014-05 | 34739200.0000 | 503300.0000 | 8294600.0000 | 5880800.0000 |
| 2014-06 | 39791100.0000 | 702800.0000 | 9532900.0000 | 7405400.0000 |
| 2013-12 | 96949200.0000 | 1098500.0000 | 11138900.0000 | 7810100.0000 |
| 2012-12 | 87599100.0000 | 500300.0000 | 8209400.0000 | 2331200.0000 |
| 2025-06 | 19137500.0000 | 85700.0000 | 5523100.0000 | 4976500.0000 |