中商官网
研究报告
美育股份（833099）
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 | 86288500.0000 | 2.40 | 1720500.0000 | 28.94 | 1393400.0000 | 15.08 | 1267200.0000 | 25.22 |
| 2023-12-31 | 84269200.0000 | 111.62 | 1334300.0000 | -134.97 | 1210800.0000 | -131.68 | 1012000.0000 | 40.56 |
| 2024-06-30 | 43463300.0000 | 42.31 | -200300.0000 | -113.21 | -516400.0000 | -135.19 | -528200.0000 | -136.12 |
| 2022-12-31 | 39820800.0000 | -32.62 | -3815900.0000 | -57.56 | -3822200.0000 | -59.41 | 720000.0000 | -107.63 |
| 2023-06-30 | 30542300.0000 | 235.25 | 1516700.0000 | -149.99 | 1467400.0000 | -148.31 | 1462200.0000 | -147.29 |
| 2021-06-30 | 19944700.0000 | -48.26 | -4129200.0000 | 180.21 | -4654100.0000 | 215.83 | -4663400.0000 | 195.19 |
| 2022-06-30 | 9110200.0000 | -54.32 | -3034200.0000 | -26.52 | -3037700.0000 | -34.73 | -3092100.0000 | -33.69 |
| 2021-12-31 | 59095100.0000 | -22.98 | -8991600.0000 | -52.43 | -9417400.0000 | -50.18 | -9439900.0000 | -50.32 |
| 2020-06-30 | 38547000.0000 | -60.70 | -1473600.0000 | -247.94 | -1473600.0000 | -247.94 | -1579800.0000 | -274.97 |
| 2020-12-31 | 76727100.0000 | -67.35 | -18901000.0000 | -726.15 | -18901100.0000 | -728.51 | -19002100.0000 | -929.93 |
| 2019-12-31 | 235000000.0000 | 4.91 | 3018600.0000 | 45.97 | 3007300.0000 | 45.42 | 2289600.0000 | -5.16 |
| 2019-09-30 | 164000000.0000 | 3.14 | 3537200.0000 | -1.51 | 3536000.0000 | -1.50 | 3457900.0000 | -3.47 |
| 2019-06-30 | 98088600.0000 | 7.46 | 996100.0000 | -35.51 | 996100.0000 | -35.51 | 902900.0000 | -41.26 |
| 2018-12-31 | 224000000.0000 | 20.43 | 2068000.0000 | 137.26 | 2068000.0000 | 10.49 | 2414100.0000 | 35.93 |
| 2018-09-30 | 159000000.0000 | 6.00 | 3591500.0000 | 257.15 | 3589800.0000 | 78.99 | 3582100.0000 | 78.01 |
| 2019-03-31 | 48168100.0000 | 19.15 | 74800.0000 | 194.49 | 82300.0000 | 247.26 | 82300.0000 | 247.26 |
| 2018-06-30 | 91279100.0000 | 4.45 | 1544700.0000 | 471.05 | 1544700.0000 | 21.58 | 1537100.0000 | 20.35 |
| 2018-03-31 | 40426000.0000 | 32.33 | 25400.0000 | 415.68 | 23700.0000 | 383.67 | 23700.0000 | 383.67 |
| 2017-09-30 | 150000000.0000 | 183.10 | 1005600.0000 | -1451.61 | 2005600.0000 | 1496.82 | 2012300.0000 | 1386.19 |
| 2017-06-30 | 87394300.0000 | 173.24 | 270500.0000 | 172.41 | 1270500.0000 | 1179.46 | 1277200.0000 | 1058.98 |
| 2017-12-31 | 186000000.0000 | 119.86 | 871600.0000 | -11027.91 | 1871600.0000 | 333.24 | 1776000.0000 | 105.89 |
| 2016-12-31 | 84599900.0000 | 308.74 | -7975.9100 | -99.28 | 432000.0000 | 45.31 | 862600.0000 | 220.79 |
| 2017-03-31 | 30548500.0000 | -- | 4925.5700 | -- | 4900.0000 | -- | 4900.0000 | -- |
| 2015-12-31 | 20697500.0000 | 141.36 | -1113300.0000 | -63.48 | 297300.0000 | -110.82 | 268900.0000 | -109.77 |
| 2016-09-30 | 52983900.0000 | 299.44 | -74400.0000 | -89.18 | 125600.0000 | 11.64 | 135400.0000 | 59.48 |
| 2016-06-30 | 31984400.0000 | 323.26 | 99300.0000 | -56.66 | 99300.0000 | -56.62 | 110200.0000 | -45.26 |
| 2015-09-30 | 13264600.0000 | -- | -687400.0000 | -∞ | 112500.0000 | -- | 84900.0000 | -- |
| 2015-06-30 | 7556600.0000 | 232.39 | 229100.0000 | -125.24 | 228900.0000 | -137.66 | 201300.0000 | -131.66 |
| 2014-12-31 | 8575500.0000 | -37.01 | -3048700.0000 | -515.86 | -2748700.0000 | -474.94 | -2752500.0000 | -604.40 |
| 2014-06-30 | 2273400.0000 | -- | -907800.0000 | -∞ | -607800.0000 | -∞ | -635900.0000 | -∞ |
| 2013-12-31 | 13614400.0000 | -- | 733100.0000 | -- | 733100.0000 | -- | 545700.0000 | -- |
| 2025-06-30 | 24662700.0000 | -43.26 | -1149800.0000 | 474.04 | -1155700.0000 | 123.80 | -1231400.0000 | 133.13 |
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 | 1.43 | 1.61 | 1.79 | 7.1200 | -- | 7.50 | 1.11 |
| 2023-12 | 1.39 | 1.44 | 1.89 | 6.5700 | -- | 7.46 | 1.31 |
| 2024-06 | -0.51 | -1.19 | -0.78 | -3.2700 | -- | 6.41 | 0.66 |
| 2022-12 | -12.18 | -9.60 | -6.28 | 5.7000 | -- | 7.26 | 0.65 |
| 2023-06 | 4.97 | 4.80 | 2.28 | 9.0700 | -- | 7.43 | 0.47 |
| 2021-06 | -20.71 | -23.34 | -8.48 | -22.0600 | 29362.4100 | 21.14 | 0.36 |
| 2022-06 | -43.23 | -33.34 | -5.91 | -23.8100 | -- | 9.77 | 0.18 |
| 2021-12 | -16.08 | -15.94 | -17.33 | -47.0100 | -- | 26.77 | 1.09 |
| 2020-06 | -4.45 | -3.82 | -2.08 | -3.7900 | -- | 13.95 | 0.54 |
| 2020-12 | -25.47 | -24.63 | -37.19 | -57.6600 | -- | 63.60 | 1.51 |
| 2019-12 | 1.28 | 1.28 | 3.93 | 5.4300 | -- | 324.32 | 3.07 |
| 2019-09 | 2.44 | 2.16 | 4.09 | 8.2300 | -- | 37.58 | 1.90 |
| 2019-06 | 1.03 | 1.02 | 1.10 | 2.2200 | -- | 49.52 | 1.08 |
| 2018-12 | 0.45 | 0.92 | 2.62 | 6.2000 | -- | -- | 2.84 |
| 2018-09 | 1.89 | 2.26 | 4.13 | 9.0700 | -- | -- | 1.83 |
| 2019-03 | 0.16 | 0.17 | 0.09 | 0.2000 | -- | -- | 0.54 |
| 2018-06 | 1.70 | 1.69 | 1.64 | 3.7800 | -- | -- | 0.97 |
| 2018-03 | 0.06 | 0.06 | 0.03 | 0.0600 | -- | 455.70 | 0.53 |
| 2017-09 | 0.00 | 1.34 | -- | -- | -- | -- | -- |
| 2017-06 | -0.26 | 1.45 | 1.64 | 5.0300 | -- | 288.00 | 1.13 |
| 2017-12 | 0.00 | 1.01 | 2.85 | 6.5300 | -- | 679.25 | 2.83 |
| 2016-12 | 0.11 | 0.51 | 1.24 | 5.5000 | -- | 160.71 | 2.42 |
| 2017-03 | 0.02 | 0.02 | -- | 0.0000 | -- | -- | -- |
| 2015-12 | -5.38 | 1.44 | 1.87 | 2.0100 | -- | 25.64 | 1.30 |
| 2016-09 | -0.12 | 0.24 | 0.38 | 0.7200 | -- | 119.21 | 1.61 |
| 2016-06 | 0.34 | 0.31 | 0.25 | 0.5900 | -- | 42.65 | 0.81 |
| 2015-09 | -5.18 | 0.85 | -- | 0.1600 | -- | -- | -- |
| 2015-06 | 3.03 | 3.03 | 1.57 | 1.5000 | -- | 13.52 | 0.52 |
| 2014-12 | -35.55 | -32.05 | -20.20 | -32.8700 | -- | 13.60 | 0.63 |
| 2014-06 | -39.93 | -26.74 | -- | -4.8000 | -- | -- | -- |
| 2013-12 | 5.38 | 5.38 | 14.87 | 75.0200 | -- | 37.00 | 2.76 |
| 2025-06 | -4.90 | -4.69 | -1.51 | -- | -- | -- | 0.32 |
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 | 77.97 | 22.03 | 1.2700 | 0.5100 |
| 2023-12 | 75.33 | 24.67 | 1.1100 | 0.4600 |
| 2024-06 | 76.84 | 23.16 | 1.1300 | 0.4700 |
| 2022-12 | 75.62 | 24.38 | 0.8800 | 0.2900 |
| 2023-06 | 74.65 | 25.35 | 0.9400 | 0.2900 |
| 2021-06 | 65.54 | 34.46 | 1.0200 | 0.1300 |
| 2022-06 | 78.53 | 21.47 | 0.8500 | 0.1600 |
| 2021-12 | 74.00 | 26.00 | 0.8600 | 0.2000 |
| 2020-06 | 41.91 | 58.09 | 1.6200 | 0.5300 |
| 2020-12 | 53.63 | 46.37 | 1.1600 | 0.1800 |
| 2019-12 | 44.42 | 55.58 | 1.5600 | 0.5200 |
| 2019-09 | 49.45 | 50.55 | 1.4600 | 0.3300 |
| 2019-06 | 54.72 | 45.28 | 1.3700 | 0.3300 |
| 2018-12 | 48.98 | 51.02 | 1.4500 | 0.7900 |
| 2018-09 | 52.50 | 47.50 | 1.4500 | 0.2600 |
| 2019-03 | 55.19 | 44.81 | 1.3400 | 0.5300 |
| 2018-06 | 58.33 | 41.67 | 1.3700 | 0.3200 |
| 2018-03 | 50.91 | 49.09 | 1.4500 | 0.5200 |
| 2017-09 | -- | -- | -- | -- |
| 2017-06 | 51.89 | 48.11 | 1.5100 | 0.5200 |
| 2017-12 | 42.66 | 57.34 | 1.7000 | 0.6100 |
| 2016-12 | 29.26 | 70.74 | 1.9700 | 1.1700 |
| 2017-03 | -- | -- | -- | -- |
| 2015-12 | 15.19 | 84.81 | 2.9100 | 1.7800 |
| 2016-09 | 26.99 | 73.01 | 2.2200 | 1.4100 |
| 2016-06 | 39.40 | 60.60 | 1.7500 | 1.2000 |
| 2015-09 | -- | -- | -- | -- |
| 2015-06 | 7.75 | 92.25 | 9.9700 | 2.9400 |
| 2014-12 | 2.62 | 97.38 | 36.4300 | 20.5300 |
| 2014-06 | -- | -- | -- | -- |
| 2013-12 | 79.70 | 20.30 | 1.1900 | 1.0600 |
| 2025-06 | 0.00 | 20.75 | -- | -- |
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 | 85054600.0000 | 1071100.0000 | 8100600.0000 | 1055200.0000 |
| 2023-12 | 83097700.0000 | 455000.0000 | 7174600.0000 | 595100.0000 |
| 2024-06 | 43682900.0000 | 383700.0000 | 5235000.0000 | 562600.0000 |
| 2022-12 | 44670300.0000 | 1160600.0000 | 8529200.0000 | 1538400.0000 |
| 2023-06 | 29025600.0000 | 190900.0000 | 3250000.0000 | 298500.0000 |
| 2021-06 | 24074600.0000 | 121800.0000 | 3319200.0000 | 785900.0000 |
| 2022-06 | 13048100.0000 | 89300.0000 | 3801200.0000 | 754200.0000 |
| 2021-12 | 68598000.0000 | 2080500.0000 | 8298200.0000 | 1846000.0000 |
| 2020-06 | 40264200.0000 | 7700.0000 | 3541500.0000 | 862600.0000 |
| 2020-12 | 96266400.0000 | 418800.0000 | 7525200.0000 | 1648700.0000 |
| 2019-12 | 232000000.0000 | 1772900.0000 | 6725900.0000 | 1378100.0000 |
| 2019-09 | 160000000.0000 | 1295600.0000 | 5221600.0000 | 966300.0000 |
| 2019-06 | 97081900.0000 | 951100.0000 | 4318600.0000 | 852000.0000 |
| 2018-12 | 223000000.0000 | 3004500.0000 | 7499800.0000 | 1027400.0000 |
| 2018-09 | 156000000.0000 | 1158300.0000 | 4570100.0000 | 677800.0000 |
| 2019-03 | 48093300.0000 | 1048300.0000 | 2077100.0000 | 318600.0000 |
| 2018-06 | 89730700.0000 | 783900.0000 | 2760000.0000 | 472600.0000 |
| 2018-03 | 40400600.0000 | 222000.0000 | 1440200.0000 | 112200.0000 |
| 2017-09 | 150000000.0000 | 789300.0000 | 3763700.0000 | 365500.0000 |
| 2017-06 | 87621800.0000 | 217300.0000 | 2639900.0000 | 350800.0000 |
| 2017-12 | 186000000.0000 | 1189300.0000 | 5935500.0000 | 493900.0000 |
| 2016-12 | 84503200.0000 | 327700.0000 | 4365400.0000 | 388400.0000 |
| 2017-03 | 30543600.0000 | 187800.0000 | 812000.0000 | 104800.0000 |
| 2015-12 | 21810800.0000 | 93200.0000 | 2505300.0000 | 3000.0000 |
| 2016-09 | 53049500.0000 | 243700.0000 | 3204600.0000 | 261600.0000 |
| 2016-06 | 31876300.0000 | 118800.0000 | 1660200.0000 | 147800.0000 |
| 2015-09 | 13951900.0000 | 87700.0000 | 1795800.0000 | -7000.0000 |
| 2015-06 | 7327500.0000 | 63000.0000 | 729800.0000 | -11800.0000 |
| 2014-12 | 11624200.0000 | 222800.0000 | 3662500.0000 | -66800.0000 |
| 2014-06 | 3181200.0000 | 20600.0000 | 1189300.0000 | -1900.0000 |
| 2013-12 | 12881400.0000 | -- | 1390600.0000 | -800.0000 |
| 2025-06 | 25870800.0000 | 309500.0000 | 5460200.0000 | 555500.0000 |