中商官网
研究报告
四砂研磨（832314）
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 | 128000000.0000 | 7.56 | 24731400.0000 | 63.17 | 24674600.0000 | 64.15 | 22485600.0000 | 58.62 |
| 2023-09-30 | 84905700.0000 | -9.73 | 8513700.0000 | -43.11 | 8535800.0000 | -42.79 | 8051400.0000 | -41.30 |
| 2023-12-31 | 119000000.0000 | -10.53 | 15156700.0000 | -29.93 | 15032000.0000 | -30.16 | 14176000.0000 | -28.66 |
| 2024-06-30 | 65404200.0000 | 20.33 | 6750700.0000 | 9.09 | 6703800.0000 | 7.98 | 6070000.0000 | 6.58 |
| 2022-12-31 | 133000000.0000 | 2.31 | 21629900.0000 | -21.61 | 21524000.0000 | -22.51 | 19871300.0000 | -19.92 |
| 2023-06-30 | 54351900.0000 | -8.82 | 6188200.0000 | -2.81 | 6208400.0000 | -2.13 | 5695100.0000 | 1.58 |
| 2022-09-30 | 94062600.0000 | -- | 14964900.0000 | -- | 14920200.0000 | -- | 13716000.0000 | -- |
| 2021-12-31 | 130000000.0000 | 30.00 | 27592500.0000 | 25.88 | 27776200.0000 | 33.30 | 24813600.0000 | 35.97 |
| 2022-06-30 | 59609600.0000 | -8.44 | 6367100.0000 | -56.09 | 6343800.0000 | -56.15 | 5606600.0000 | -54.84 |
| 2020-12-31 | 100000000.0000 | 17.07 | 21919400.0000 | 40.71 | 20837400.0000 | 35.62 | 18249600.0000 | 35.92 |
| 2021-06-30 | 65106900.0000 | 34.82 | 14499600.0000 | 37.55 | 14467800.0000 | 37.77 | 12416100.0000 | 38.27 |
| 2020-06-30 | 48292200.0000 | 9.13 | 10541300.0000 | 48.09 | 10501100.0000 | 40.73 | 8979500.0000 | 43.53 |
| 2019-06-30 | 44250000.0000 | 16.14 | 7118300.0000 | 10.26 | 7461800.0000 | 16.49 | 6256100.0000 | 14.47 |
| 2019-12-31 | 85419000.0000 | 5.87 | 15577900.0000 | 28.98 | 15364800.0000 | 27.74 | 13427100.0000 | 25.96 |
| 2018-12-31 | 80680400.0000 | 20.80 | 12077800.0000 | 9.48 | 12028100.0000 | 6.13 | 10659900.0000 | 7.56 |
| 2018-06-30 | 38099900.0000 | 29.93 | 6455800.0000 | 41.28 | 6405400.0000 | 30.99 | 5465400.0000 | 31.63 |
| 2016-12-31 | 54182100.0000 | -6.04 | 6695100.0000 | 6.40 | 6721000.0000 | 0.90 | 5859700.0000 | 10.27 |
| 2017-12-31 | 66790900.0000 | 23.27 | 11032400.0000 | 64.78 | 11333600.0000 | 68.63 | 9911000.0000 | 69.14 |
| 2017-06-30 | 29322300.0000 | 10.15 | 4569500.0000 | 29.40 | 4890100.0000 | 28.48 | 4152100.0000 | 28.68 |
| 2015-12-31 | 57668000.0000 | 10.48 | 6292500.0000 | 1.62 | 6661000.0000 | 8.86 | 5313900.0000 | -2.15 |
| 2016-06-30 | 26621300.0000 | -4.54 | 3531300.0000 | -3.47 | 3806100.0000 | 7.10 | 3226800.0000 | 7.09 |
| 2014-08-31 | 35675900.0000 | -- | 5514400.0000 | -- | 5434900.0000 | -- | 4744400.0000 | -- |
| 2015-06-30 | 27887800.0000 | 21.74 | 3658300.0000 | 64.31 | 3553800.0000 | 65.93 | 3013300.0000 | 67.88 |
| 2014-12-31 | 52196500.0000 | 6.74 | 6192300.0000 | 63.15 | 6119000.0000 | 60.05 | 5430900.0000 | 63.89 |
| 2014-06-30 | 22907200.0000 | -- | 2226500.0000 | -- | 2141700.0000 | -- | 1794900.0000 | -- |
| 2013-12-31 | 48898400.0000 | 4.93 | 3795500.0000 | -277.82 | 3823100.0000 | -278.20 | 3313800.0000 | -260.46 |
| 2012-12-31 | 46602300.0000 | -- | -2134500.0000 | -∞ | -2145400.0000 | -∞ | -2065200.0000 | -∞ |
| 2025-06-30 | 64957200.0000 | -0.68 | 16498100.0000 | 144.39 | 16493600.0000 | 146.03 | 15013300.0000 | 147.34 |
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 | 14.84 | 19.28 | 11.64 | 13.0900 | 2.6100 | 4.08 | 0.60 |
| 2023-09 | 7.86 | 10.05 | 4.01 | 5.1900 | 1.7200 | 3.28 | 0.40 |
| 2023-12 | 11.76 | 12.63 | 6.65 | 8.9700 | 2.2300 | 3.46 | 0.53 |
| 2024-06 | 14.16 | 10.25 | 2.85 | 3.6600 | 1.2600 | 3.66 | 0.28 |
| 2022-12 | 14.29 | 16.18 | 9.74 | 13.5400 | 3.5700 | 4.13 | 0.60 |
| 2023-06 | 8.21 | 11.42 | 2.91 | 3.6700 | 1.0100 | 3.38 | 0.26 |
| 2022-09 | 13.09 | 15.86 | -- | -- | -- | -- | -- |
| 2021-12 | 17.69 | 21.37 | 15.18 | 18.9900 | 4.4700 | 4.58 | 0.71 |
| 2022-06 | 7.11 | 10.64 | 3.14 | 4.0200 | 1.9400 | 3.80 | 0.30 |
| 2020-12 | 18.71 | 20.84 | 13.80 | 15.6500 | 2.6500 | 3.98 | 0.66 |
| 2021-06 | 20.40 | 22.22 | 8.77 | 9.9300 | 2.1800 | 4.09 | 0.39 |
| 2020-06 | 20.52 | 21.74 | 7.50 | 7.7800 | 1.2600 | 3.60 | 0.34 |
| 2019-06 | 16.32 | 16.86 | 5.61 | 5.9300 | 1.1700 | 3.38 | 0.33 |
| 2019-12 | 16.06 | 17.99 | 11.22 | 12.5900 | 2.2600 | 3.58 | 0.62 |
| 2018-12 | 15.19 | 14.91 | 8.91 | 14.2800 | 2.2000 | 3.41 | 0.60 |
| 2018-06 | 16.72 | 16.81 | 6.46 | 8.2300 | 1.0300 | -- | 0.38 |
| 2016-12 | 11.38 | 12.40 | 6.98 | 11.3900 | 1.5900 | 2.56 | 0.56 |
| 2017-12 | 16.29 | 16.97 | 11.33 | 16.4500 | 1.7800 | 3.07 | 0.67 |
| 2017-06 | 15.32 | 16.68 | 5.18 | 7.0000 | 0.7700 | 2.70 | 0.31 |
| 2015-12 | 10.82 | 11.55 | 7.21 | 17.1600 | 1.6300 | 3.08 | 0.62 |
| 2016-06 | 12.45 | 14.30 | 3.73 | 7.4600 | 0.7900 | 2.48 | 0.26 |
| 2014-08 | 15.46 | 15.23 | 6.67 | 19.5800 | -- | -- | 0.44 |
| 2015-06 | 13.12 | 12.74 | 3.99 | 10.9100 | 0.7600 | 3.28 | 0.31 |
| 2014-12 | 11.86 | 11.72 | 7.56 | 21.6300 | 1.6800 | 3.10 | 0.64 |
| 2014-06 | 9.72 | 9.35 | -- | 7.2400 | -- | -- | -- |
| 2013-12 | 7.76 | 7.82 | 5.06 | 15.7500 | 2.0300 | 3.29 | 0.65 |
| 2012-12 | -4.58 | -4.60 | -2.78 | -8.4400 | 2.5300 | 3.61 | 0.60 |
| 2025-06 | 19.61 | 25.39 | 7.20 | 7.9700 | -- | -- | 0.28 |
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 | 14.88 | 85.38 | 4.8300 | 3.8600 |
| 2023-09 | 26.56 | 73.71 | 3.9900 | 3.0800 |
| 2023-12 | 28.02 | 72.12 | 3.7300 | 2.9400 |
| 2024-06 | 30.09 | 69.79 | 3.3700 | 2.7200 |
| 2022-12 | 30.70 | 69.23 | 2.6300 | 2.0100 |
| 2023-06 | 27.52 | 72.30 | 3.7800 | 2.7600 |
| 2022-09 | -- | -- | -- | -- |
| 2021-12 | 23.50 | 76.50 | 2.8000 | 2.4100 |
| 2022-06 | 31.19 | 68.81 | 2.1800 | 1.6900 |
| 2020-12 | 19.30 | 80.79 | 3.7000 | 2.9100 |
| 2021-06 | 22.65 | 77.58 | 3.0000 | 2.5100 |
| 2020-06 | 19.15 | 80.71 | 3.6100 | 2.7200 |
| 2019-06 | 22.18 | 78.20 | 3.2300 | 1.1500 |
| 2019-12 | 19.17 | 81.02 | 3.5900 | 2.5800 |
| 2018-12 | 23.63 | 76.30 | 3.0300 | 2.0900 |
| 2018-06 | 35.34 | 64.66 | 1.7300 | 0.8300 |
| 2016-12 | 40.54 | 59.46 | 1.5300 | 0.8000 |
| 2017-12 | 36.38 | 63.76 | 1.7300 | 0.8400 |
| 2017-06 | 38.54 | 61.46 | 1.5800 | 0.7400 |
| 2015-12 | 53.82 | 46.18 | 1.1800 | 0.5600 |
| 2016-06 | 57.67 | 42.00 | 1.1600 | 0.7300 |
| 2014-08 | 68.77 | 31.23 | -- | -- |
| 2015-06 | 53.72 | 46.28 | 1.2100 | 0.6100 |
| 2014-12 | 67.72 | 32.28 | 0.9000 | 0.3900 |
| 2014-06 | -- | -- | -- | -- |
| 2013-12 | 73.56 | 26.44 | 0.7900 | 0.3800 |
| 2012-12 | 78.38 | 21.62 | 0.7900 | 0.4000 |
| 2025-06 | 16.69 | 83.41 | -- | -- |
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 | 109000000.0000 | 4603400.0000 | 11812600.0000 | 553100.0000 |
| 2023-09 | 78230500.0000 | 3994900.0000 | 8994100.0000 | 700600.0000 |
| 2023-12 | 105000000.0000 | 5559800.0000 | 12428100.0000 | 1019100.0000 |
| 2024-06 | 56146100.0000 | 2322400.0000 | 6348900.0000 | 422300.0000 |
| 2022-12 | 114000000.0000 | 4984100.0000 | 8719100.0000 | 311900.0000 |
| 2023-06 | 49889800.0000 | 2536300.0000 | 6328900.0000 | 610000.0000 |
| 2022-09 | 81750700.0000 | 3395600.0000 | 6240700.0000 | -377900.0000 |
| 2021-12 | 107000000.0000 | 5414200.0000 | 7090700.0000 | 286100.0000 |
| 2022-06 | 55371300.0000 | 2044000.0000 | 4662000.0000 | 124100.0000 |
| 2020-12 | 81291300.0000 | 3392300.0000 | 6241500.0000 | 631600.0000 |
| 2021-06 | 51825000.0000 | 1979900.0000 | 3695900.0000 | 69200.0000 |
| 2020-06 | 38384000.0000 | 1929500.0000 | 3193300.0000 | 4400.0000 |
| 2019-06 | 37029300.0000 | 3002600.0000 | 2202600.0000 | 67000.0000 |
| 2019-12 | 71698700.0000 | 5721100.0000 | 4220800.0000 | -4600.0000 |
| 2018-12 | 68426000.0000 | 4943500.0000 | 4869900.0000 | -17900.0000 |
| 2018-06 | 31730000.0000 | 1844200.0000 | 2337900.0000 | 21900.0000 |
| 2016-12 | 48014500.0000 | 2883800.0000 | 5430800.0000 | 102800.0000 |
| 2017-12 | 55911800.0000 | 3408100.0000 | 3538900.0000 | 36400.0000 |
| 2017-06 | 24831300.0000 | 1351700.0000 | 1841400.0000 | 25500.0000 |
| 2015-12 | 51426800.0000 | 2951000.0000 | 7116000.0000 | 61300.0000 |
| 2016-06 | 23307000.0000 | 1315900.0000 | 3012900.0000 | 11300.0000 |
| 2014-08 | 30161500.0000 | 2359700.0000 | 4131300.0000 | 590800.0000 |
| 2015-06 | 24229500.0000 | 2006300.0000 | 3448400.0000 | 35900.0000 |
| 2014-12 | 46004200.0000 | 3511200.0000 | 6556200.0000 | 645100.0000 |
| 2014-06 | 20680700.0000 | 1873600.0000 | 2537000.0000 | 454800.0000 |
| 2013-12 | 45103000.0000 | 3608500.0000 | 5907700.0000 | 553500.0000 |
| 2012-12 | 48736700.0000 | 3705600.0000 | 4940500.0000 | 217100.0000 |
| 2025-06 | 52218700.0000 | 2652100.0000 | 5688900.0000 | 5700.0000 |