中商官网
研究报告
方元服务（838054）
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 | 2603400.0000 | -90.90 | -8071500.0000 | -750.82 | -7953900.0000 | -738.71 | -7982300.0000 | -917.19 |
| 2023-06-30 | 14667400.0000 | -19.63 | -403300.0000 | -110.05 | -181000.0000 | -104.51 | -205000.0000 | -105.44 |
| 2023-12-31 | 28598100.0000 | -10.10 | 1240200.0000 | -78.99 | 1245300.0000 | -78.87 | 976800.0000 | -75.83 |
| 2024-06-30 | 1318500.0000 | -91.01 | -3936300.0000 | 876.02 | -3936300.0000 | 2074.75 | -3946000.0000 | 1824.88 |
| 2021-12-31 | 33999800.0000 | 7.49 | 1600200.0000 | -45.60 | 1600400.0000 | -45.64 | 1518100.0000 | -37.68 |
| 2022-06-30 | 18249400.0000 | -5.84 | 4014200.0000 | 199.63 | 4014200.0000 | 199.59 | 3771000.0000 | 200.45 |
| 2022-12-31 | 31810100.0000 | -6.44 | 5902200.0000 | 268.84 | 5894000.0000 | 268.28 | 4041500.0000 | 166.22 |
| 2020-06-30 | 13800300.0000 | 27.53 | 628200.0000 | -34.59 | 679500.0000 | -29.25 | 435700.0000 | -40.94 |
| 2020-12-31 | 31631100.0000 | 10.29 | 2941500.0000 | 15.25 | 2944100.0000 | 15.35 | 2435900.0000 | 10.33 |
| 2021-06-30 | 19380500.0000 | 40.44 | 1339700.0000 | 113.26 | 1339900.0000 | 97.19 | 1255100.0000 | 188.07 |
| 2019-06-30 | 10821500.0000 | 27.59 | 960400.0000 | 143.39 | 960400.0000 | 7.36 | 737700.0000 | 16.85 |
| 2019-12-31 | 28678900.0000 | 55.06 | 2552300.0000 | 975.56 | 2552300.0000 | 224.31 | 2207900.0000 | 158.26 |
| 2018-06-30 | 8481200.0000 | -13.78 | 394600.0000 | -83.30 | 894600.0000 | -62.14 | 631300.0000 | -63.91 |
| 2017-12-31 | 21060400.0000 | 4.68 | 2830000.0000 | -40.92 | 3507600.0000 | -33.70 | 3023400.0000 | -23.08 |
| 2018-12-31 | 18495200.0000 | -12.18 | 237300.0000 | -91.61 | 787000.0000 | -77.56 | 854900.0000 | -71.72 |
| 2016-06-30 | 9021600.0000 | 129.02 | 2548600.0000 | 22.13 | 2548600.0000 | 22.13 | 1772400.0000 | 14.16 |
| 2017-06-30 | 9837000.0000 | 9.04 | 2363200.0000 | -7.27 | 2363200.0000 | -7.27 | 1749300.0000 | -1.30 |
| 2016-12-31 | 20119000.0000 | 99.35 | 4790300.0000 | 50.56 | 5290300.0000 | 66.30 | 3930400.0000 | 64.20 |
| 2015-06-30 | 3939300.0000 | -- | 2086800.0000 | -- | 2086800.0000 | -- | 1552600.0000 | -- |
| 2014-12-31 | 3175100.0000 | -- | 1146400.0000 | -- | 1146400.0000 | -- | 683300.0000 | -- |
| 2015-12-31 | 10092100.0000 | 217.85 | 3181600.0000 | 177.53 | 3181100.0000 | 177.49 | 2393600.0000 | 250.30 |
| 2025-06-30 | 860600.0000 | -34.73 | -1267200.0000 | -67.81 | -1266600.0000 | -67.82 | -1266600.0000 | -67.90 |
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) |
| 2024-12 | -312.28 | -305.52 | -11.88 | -11.2900 | -- | 0.70 | 0.04 |
| 2023-06 | -0.78 | -1.23 | -0.23 | -0.2600 | -- | 11.71 | 0.19 |
| 2023-12 | -0.41 | 4.35 | 1.58 | 1.2800 | -- | 7.32 | 0.36 |
| 2024-06 | -302.79 | -298.54 | -5.41 | -5.3700 | -- | 0.53 | 0.02 |
| 2021-12 | 1.17 | 4.71 | 2.00 | 1.8100 | -- | 16.43 | 0.42 |
| 2022-06 | 19.38 | 22.00 | 5.01 | 4.8000 | -- | 14.79 | 0.23 |
| 2022-12 | 12.23 | 18.53 | 7.23 | 5.2500 | -- | 14.39 | 0.39 |
| 2020-06 | 1.96 | 4.92 | 0.86 | 0.5700 | -- | 21.86 | 0.17 |
| 2020-12 | 5.40 | 9.31 | 3.59 | 3.1700 | -- | 19.55 | 0.39 |
| 2021-06 | 1.52 | 6.91 | 1.66 | 1.6200 | -- | 35.16 | 0.24 |
| 2019-06 | -7.94 | 8.87 | 1.24 | 0.9900 | -- | 13.65 | 0.14 |
| 2019-12 | -0.22 | 8.90 | 3.16 | 2.9400 | -- | 14.13 | 0.35 |
| 2018-06 | 3.38 | 10.55 | 1.19 | 0.8600 | -- | -- | 0.11 |
| 2017-12 | 13.44 | 16.65 | 4.57 | 16.8900 | -- | 2.72 | 0.27 |
| 2018-12 | -2.66 | 4.26 | 1.05 | 1.1600 | -- | 3.81 | 0.25 |
| 2016-06 | 28.25 | 28.25 | 23.49 | 28.9900 | -- | 2.58 | 0.83 |
| 2017-06 | 24.02 | 24.02 | 9.36 | 15.4800 | -- | 2.34 | 0.39 |
| 2016-12 | 23.81 | 26.30 | 37.30 | 54.8900 | -- | 2.93 | 1.42 |
| 2015-06 | 52.97 | 52.97 | -- | 68.1600 | -- | -- | -- |
| 2014-12 | 36.11 | 36.11 | 58.83 | 58.9000 | -- | 2.58 | 1.63 |
| 2015-12 | 31.53 | 31.52 | 40.24 | 88.7000 | -- | 2.91 | 1.28 |
| 2025-06 | -149.19 | -147.18 | -- | -- | -- | -- | -- |
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 | 1.90 | 98.10 | 5.5400 | 5.3100 |
| 2023-06 | 4.27 | 95.73 | 5.4800 | 5.4400 |
| 2023-12 | 4.01 | 95.99 | 3.7800 | 3.6900 |
| 2024-06 | 1.62 | 98.38 | 6.6600 | 6.4100 |
| 2021-12 | 4.55 | 95.45 | 4.6600 | 4.5800 |
| 2022-06 | 3.65 | 96.35 | 6.1900 | 6.1100 |
| 2022-12 | 4.94 | 95.06 | 3.1100 | 3.0500 |
| 2020-06 | 5.46 | 94.54 | 13.2300 | 2.6900 |
| 2020-12 | 5.14 | 94.86 | 13.1900 | 4.8900 |
| 2021-06 | 4.51 | 95.49 | 8.1900 | 4.6800 |
| 2019-06 | 3.70 | 96.30 | 19.2000 | 7.3800 |
| 2019-12 | 5.72 | 94.28 | 12.6200 | 3.0900 |
| 2018-06 | 1.95 | 98.05 | 38.7000 | 26.1700 |
| 2017-12 | 4.64 | 95.36 | 20.4300 | 20.3300 |
| 2018-12 | 1.60 | 98.40 | 44.4200 | 29.2800 |
| 2016-06 | 23.79 | 76.21 | 3.6500 | 3.6500 |
| 2017-06 | 51.75 | 48.25 | 9.4100 | 9.3300 |
| 2016-12 | 26.49 | 73.51 | 3.4300 | 3.3800 |
| 2015-06 | -- | -- | -- | -- |
| 2014-12 | 22.94 | 77.06 | 4.2300 | 4.2300 |
| 2015-12 | 50.72 | 49.28 | 1.9400 | 1.9400 |
| 2025-06 | -- | -- | -- | -- |
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 | 10733400.0000 | 15800.0000 | 3708200.0000 | 2900.0000 |
| 2023-06 | 14781800.0000 | 1109300.0000 | 2694900.0000 | -3900.0000 |
| 2023-12 | 28716500.0000 | 115800.0000 | 4640100.0000 | -7200.0000 |
| 2024-06 | 5310800.0000 | 532300.0000 | 2020900.0000 | -100.0000 |
| 2021-12 | 33602600.0000 | 473300.0000 | 4160900.0000 | 36400.0000 |
| 2022-06 | 14713400.0000 | 181100.0000 | 2058500.0000 | -3000.0000 |
| 2022-12 | 27920700.0000 | 68800.0000 | 5912700.0000 | 35700.0000 |
| 2020-06 | 13530100.0000 | -- | 4190500.0000 | -10000.0000 |
| 2020-12 | 29924300.0000 | 355000.0000 | 5163500.0000 | -17400.0000 |
| 2021-06 | 19085300.0000 | 49500.0000 | 2083400.0000 | -5100.0000 |
| 2019-06 | 11680900.0000 | -- | 3037900.0000 | -23100.0000 |
| 2019-12 | 28743300.0000 | -- | 5900900.0000 | -29700.0000 |
| 2018-06 | 8194800.0000 | 1749700.0000 | 3249800.0000 | -57800.0000 |
| 2017-12 | 18230500.0000 | -- | 6515000.0000 | -46300.0000 |
| 2018-12 | 18987200.0000 | -- | 5709400.0000 | -87000.0000 |
| 2016-06 | 6473100.0000 | -- | 1971200.0000 | 31.0000 |
| 2017-06 | 7473700.0000 | -- | 2435500.0000 | -11600.0000 |
| 2016-12 | 15328700.0000 | -- | 4933400.0000 | -3900.0000 |
| 2015-06 | 1852500.0000 | -- | 534300.0000 | 700.0000 |
| 2014-12 | 2028700.0000 | -- | 234500.0000 | 600.0000 |
| 2015-12 | 6910500.0000 | -- | 1291800.0000 | 600.0000 |
| 2025-06 | 2144500.0000 | 135900.0000 | 1074200.0000 | 700.0000 |