中商官网
研究报告
学海文化（837108）
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 | 148000000.0000 | 14.73 | -16134700.0000 | -39.66 | -15625500.0000 | -40.44 | -15843500.0000 | -39.89 |
| 2024-06-30 | 77058700.0000 | 1.10 | -15620800.0000 | 57.09 | -15366100.0000 | 66.90 | -15449200.0000 | 67.11 |
| 2023-06-30 | 76219100.0000 | 20.33 | -9944100.0000 | -3147.53 | -9206900.0000 | -1447.22 | -9245000.0000 | -1469.63 |
| 2022-12-31 | 128000000.0000 | 3.23 | -35630500.0000 | -2765.96 | -34982300.0000 | -1998.22 | -35090100.0000 | -2455.36 |
| 2023-12-31 | 129000000.0000 | 0.78 | -26738000.0000 | -24.96 | -26235400.0000 | -25.00 | -26359000.0000 | -24.88 |
| 2021-12-31 | 124000000.0000 | 27.10 | 1336500.0000 | -82.15 | 1842900.0000 | -76.88 | 1489800.0000 | -80.14 |
| 2022-06-30 | 63341700.0000 | 1.56 | 326300.0000 | -78.60 | 683400.0000 | -62.30 | 675000.0000 | -61.13 |
| 2021-06-30 | 62369200.0000 | 87.27 | 1524600.0000 | -24.80 | 1812700.0000 | -44.35 | 1736600.0000 | -44.44 |
| 2020-12-31 | 97559300.0000 | 19.82 | 7485700.0000 | -388.51 | 7970000.0000 | -398.99 | 7501100.0000 | -303.52 |
| 2020-06-30 | 33305000.0000 | -1.24 | 2027300.0000 | 9.64 | 3257500.0000 | 88.68 | 3125900.0000 | 233.75 |
| 2018-12-31 | 81463800.0000 | -64.43 | 3895200.0000 | -83.43 | 3963000.0000 | -86.00 | 3191400.0000 | -84.84 |
| 2019-12-31 | 81418900.0000 | -0.06 | -2594600.0000 | -166.61 | -2665600.0000 | -167.26 | -3685700.0000 | -215.49 |
| 2019-06-30 | 33724600.0000 | -4.39 | 1849000.0000 | -129.93 | 1726500.0000 | -128.09 | 936600.0000 | -117.45 |
| 2017-12-31 | 229000000.0000 | 8.53 | 23509700.0000 | -43.31 | 28308800.0000 | -32.48 | 21050000.0000 | -32.94 |
| 2018-06-30 | 35273800.0000 | -67.93 | -6177700.0000 | -135.58 | -6145300.0000 | -130.37 | -5368600.0000 | -135.08 |
| 2017-06-30 | 110000000.0000 | 56.55 | 17363500.0000 | 620.45 | 20236900.0000 | 195.58 | 15304800.0000 | 201.97 |
| 2016-06-30 | 70266200.0000 | 8.54 | 2410100.0000 | -82.25 | 6846600.0000 | -51.05 | 5068300.0000 | -51.68 |
| 2016-12-31 | 211000000.0000 | 21.97 | 41471500.0000 | 53.96 | 41924500.0000 | 48.53 | 31388200.0000 | 47.61 |
| 2015-08-31 | 139000000.0000 | -- | 19455900.0000 | -- | 19546900.0000 | -- | 15044200.0000 | -- |
| 2015-06-30 | 64739900.0000 | -- | 13580300.0000 | -- | 13985500.0000 | -- | 10489100.0000 | -- |
| 2015-12-31 | 173000000.0000 | 33.08 | 26936900.0000 | 746.09 | 28225700.0000 | 557.16 | 21264000.0000 | 470.51 |
| 2013-12-31 | 73173200.0000 | -- | -2176700.0000 | -∞ | -978600.0000 | -∞ | -1307600.0000 | -∞ |
| 2014-12-31 | 130000000.0000 | 77.66 | 3183700.0000 | -246.26 | 4295100.0000 | -538.90 | 3727200.0000 | -385.04 |
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 | -11.49 | -10.56 | -4.20 | -- | 26.2500 | 9.04 | 0.40 |
| 2024-06 | -20.29 | -19.94 | -4.18 | -- | 11.3000 | 12.52 | 0.21 |
| 2023-06 | -13.05 | -12.08 | -2.37 | -- | 8.9000 | 26.26 | 0.20 |
| 2022-12 | -28.91 | -27.33 | -9.18 | -- | 12.3300 | 45.98 | 0.34 |
| 2023-12 | -20.93 | -20.34 | -7.43 | -- | 15.6100 | 31.25 | 0.37 |
| 2021-12 | 1.61 | 1.49 | 0.50 | -- | 8.8300 | 36.18 | 0.33 |
| 2022-06 | 0.48 | 1.08 | 0.16 | 0.0800 | 5.6900 | 24.59 | 0.15 |
| 2021-06 | 2.05 | 2.91 | 0.64 | -- | 3.6700 | 16.48 | 0.22 |
| 2020-12 | 3.09 | 8.17 | 3.13 | 3.9200 | 3.8300 | 13.65 | 0.38 |
| 2020-06 | 6.90 | 9.78 | 1.32 | -- | 1.0400 | 7.37 | 0.14 |
| 2018-12 | 4.57 | 4.86 | 1.84 | -- | 1.4500 | -- | 0.38 |
| 2019-12 | -2.89 | -3.27 | -1.14 | -- | 1.7400 | 8.66 | 0.35 |
| 2019-06 | 5.48 | 5.12 | 0.79 | -- | 0.6000 | 7.04 | 0.15 |
| 2017-12 | 10.04 | 12.36 | 13.11 | -- | 4.7700 | 3.37 | 1.06 |
| 2018-06 | -17.72 | -17.42 | -2.81 | -- | 0.5900 | -- | 0.16 |
| 2017-06 | 15.81 | 18.40 | 7.87 | -- | 1.3900 | 2.95 | 0.43 |
| 2016-06 | 3.52 | 9.74 | 3.11 | -- | 0.6800 | 2.20 | 0.32 |
| 2016-12 | 17.54 | 19.87 | 22.42 | -- | 4.0600 | 3.14 | 1.13 |
| 2015-08 | 13.67 | 14.06 | 12.53 | -- | -- | -- | 0.89 |
| 2015-06 | 21.09 | 21.60 | -- | -- | -- | -- | -- |
| 2015-12 | 15.61 | 16.32 | 13.77 | -- | 3.6600 | 3.13 | 0.84 |
| 2013-12 | -2.48 | -1.34 | -0.54 | -- | 2.6300 | 2.15 | 0.40 |
| 2014-12 | 4.62 | 3.30 | 2.59 | -- | 4.1700 | 3.66 | 0.78 |
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 | 64.25 | 35.75 | 0.4800 | 0.3700 |
| 2024-06 | 63.86 | 36.14 | 0.6000 | 0.4100 |
| 2023-06 | 57.33 | 42.67 | 0.7000 | 0.4200 |
| 2022-12 | 53.81 | 46.19 | 0.6700 | 0.2600 |
| 2023-12 | 57.79 | 42.21 | 0.3900 | 0.1700 |
| 2021-12 | 42.86 | 57.14 | 0.5600 | 0.1800 |
| 2022-06 | 49.88 | 49.88 | 1.1800 | 0.3900 |
| 2021-06 | 24.52 | 75.53 | 1.3100 | 0.4000 |
| 2020-12 | 17.35 | 82.75 | 1.3100 | 0.5900 |
| 2020-06 | 20.62 | 79.27 | 2.0300 | 1.1500 |
| 2018-12 | 10.27 | 89.77 | 4.8600 | 1.7200 |
| 2019-12 | 18.25 | 81.55 | 1.8700 | 1.1300 |
| 2019-06 | 10.86 | 88.99 | 3.7500 | 1.1100 |
| 2017-12 | 15.15 | 84.72 | 6.3500 | 4.4300 |
| 2018-06 | 16.12 | 84.02 | 5.9600 | 2.6300 |
| 2017-06 | 30.36 | 69.65 | 2.7600 | 1.5000 |
| 2016-06 | 46.36 | 53.64 | 1.9800 | 0.9800 |
| 2016-12 | 22.72 | 77.01 | 3.7400 | 2.8000 |
| 2015-08 | 56.93 | 43.13 | -- | -- |
| 2015-06 | -- | -- | -- | -- |
| 2015-12 | 45.17 | 55.12 | 1.8300 | 1.3000 |
| 2013-12 | 71.43 | 28.69 | 1.5800 | 1.3800 |
| 2014-12 | 68.07 | 31.91 | 1.2800 | 1.0700 |
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 | 165000000.0000 | 6579600.0000 | 26409000.0000 | 8112900.0000 |
| 2024-06 | 92697300.0000 | 7555900.0000 | 18407000.0000 | 3752300.0000 |
| 2023-06 | 86165100.0000 | 5312700.0000 | 11581900.0000 | 3509400.0000 |
| 2022-12 | 165000000.0000 | 8424500.0000 | 32591900.0000 | 4801100.0000 |
| 2023-12 | 156000000.0000 | 9278000.0000 | 30252000.0000 | 8181300.0000 |
| 2021-12 | 122000000.0000 | 8018400.0000 | 13382400.0000 | 1364000.0000 |
| 2022-06 | 63035100.0000 | 2679300.0000 | 5399900.0000 | 363900.0000 |
| 2021-06 | 61090300.0000 | 4642500.0000 | 6842100.0000 | 1682200.0000 |
| 2020-12 | 94547200.0000 | 5318100.0000 | 13437400.0000 | 1313100.0000 |
| 2020-06 | 31007500.0000 | 1757800.0000 | 4846800.0000 | 480300.0000 |
| 2018-12 | 77740100.0000 | 12946200.0000 | 12345100.0000 | 831600.0000 |
| 2019-12 | 83769500.0000 | 4516300.0000 | 15229600.0000 | 866500.0000 |
| 2019-06 | 31876100.0000 | 2374700.0000 | 4744400.0000 | 414200.0000 |
| 2017-12 | 206000000.0000 | 24206600.0000 | 18289900.0000 | 1025000.0000 |
| 2018-06 | 41525200.0000 | 8147900.0000 | 9958000.0000 | 376700.0000 |
| 2017-06 | 92611700.0000 | 10623200.0000 | 8208600.0000 | 451300.0000 |
| 2016-06 | 67789500.0000 | 9319800.0000 | 12981200.0000 | 1782300.0000 |
| 2016-12 | 174000000.0000 | 20460300.0000 | 12488400.0000 | 3432400.0000 |
| 2015-08 | 120000000.0000 | 12795300.0000 | 9488800.0000 | 3244400.0000 |
| 2015-06 | 51084500.0000 | 10557500.0000 | 6039400.0000 | 1817300.0000 |
| 2015-12 | 146000000.0000 | 23917600.0000 | 15335600.0000 | 4330500.0000 |
| 2013-12 | 74984900.0000 | 9756400.0000 | 10406900.0000 | 5433000.0000 |
| 2014-12 | 124000000.0000 | 17199100.0000 | 10977100.0000 | 5834000.0000 |