中商官网
研究报告
康美特（839600）
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 （%) |
| 2024-06-30 | 201000000.0000 | 8.06 | 34290000.0000 | 43.63 | 34277200.0000 | 44.13 | 30575900.0000 | 38.27 |
| 2024-12-31 | 423000000.0000 | 9.59 | 74528100.0000 | 52.68 | 73850300.0000 | 51.52 | 62700700.0000 | 38.44 |
| 2023-12-31 | 386000000.0000 | 12.54 | 48814400.0000 | -8.85 | 48740100.0000 | -8.74 | 45292300.0000 | -5.93 |
| 2023-06-30 | 186000000.0000 | -- | 23874200.0000 | -- | 23782400.0000 | -- | 22112500.0000 | -- |
| 2022-12-31 | 343000000.0000 | -23.95 | 53554200.0000 | 45.29 | 53407800.0000 | 47.32 | 48147500.0000 | 46.52 |
| 2020-06-30 | 108000000.0000 | 34.34 | 6518200.0000 | -351.22 | 7001800.0000 | -401.15 | 7192100.0000 | -460.29 |
| 2021-12-31 | 451000000.0000 | 58.80 | 36859800.0000 | 80.87 | 36252400.0000 | 75.91 | 32859700.0000 | 65.82 |
| 2020-12-31 | 284000000.0000 | 44.16 | 20379200.0000 | -188.74 | 20608300.0000 | -192.88 | 19816500.0000 | -203.89 |
| 2019-06-30 | 80390400.0000 | -31.29 | -2594600.0000 | -121.58 | -2325000.0000 | -119.06 | -1996200.0000 | -119.59 |
| 2019-12-31 | 197000000.0000 | -17.23 | -22963800.0000 | -302.07 | -22187200.0000 | -301.44 | -19075000.0000 | -267.41 |
| 2017-12-31 | 201000000.0000 | 3.08 | 28827400.0000 | 19.17 | 28899800.0000 | 7.92 | 24869000.0000 | 17.90 |
| 2018-12-31 | 238000000.0000 | 18.41 | 11364200.0000 | -60.58 | 11014200.0000 | -61.89 | 11394300.0000 | -54.18 |
| 2018-06-30 | 117000000.0000 | 17.00 | 12021200.0000 | -16.34 | 12199600.0000 | -14.36 | 10189600.0000 | -17.98 |
| 2016-12-31 | 195000000.0000 | 71.05 | 24189900.0000 | 121.43 | 26777900.0000 | 133.30 | 21092500.0000 | 124.15 |
| 2017-06-30 | 100000000.0000 | 8.51 | 14368800.0000 | 0.95 | 14244700.0000 | 0.14 | 12423400.0000 | 1.48 |
| 2016-06-30 | 92160600.0000 | -- | 14234200.0000 | -- | 14225400.0000 | -- | 12242200.0000 | -- |
| 2015-12-31 | 114000000.0000 | 11.76 | 10924300.0000 | -70.48 | 11477900.0000 | -68.95 | 9410100.0000 | -69.65 |
| 2016-03-31 | 32733000.0000 | -- | 2090100.0000 | -- | 2202400.0000 | -- | 1633800.0000 | -- |
| 2014-12-31 | 102000000.0000 | -- | 37010200.0000 | -- | 36965400.0000 | -- | 31005900.0000 | -- |
| 2025-03-31 | 99736900.0000 | 26.50 | 18124300.0000 | 62.01 | 17955200.0000 | 60.54 | 17314800.0000 | 69.19 |
| 2024-03-31 | 78844700.0000 | -- | 11186900.0000 | -- | 11184300.0000 | -- | 10234200.0000 | -- |
| 2025-06-30 | -- | -100.00 | -- | -100.00 | 37826800.0000 | 10.36 | -- | -100.00 |
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) |
| 2024-06 | 17.41 | 17.05 | 5.95 | 6.6600 | 1.8000 | 3.26 | 0.35 |
| 2024-12 | 17.26 | 17.46 | 12.41 | 13.2100 | 3.9500 | 3.36 | 0.71 |
| 2023-12 | 11.66 | 12.63 | 8.54 | 10.7600 | 4.3800 | 3.58 | 0.68 |
| 2023-06 | 12.37 | 12.79 | 4.26 | 5.4000 | 2.3300 | 3.54 | 0.33 |
| 2022-12 | 13.12 | 15.57 | 9.76 | 12.8700 | 4.5700 | 3.40 | 0.63 |
| 2020-06 | 4.63 | 6.48 | 2.57 | 3.9100 | 2.0300 | 3.09 | 0.40 |
| 2021-12 | 7.54 | 8.04 | 7.41 | 12.9200 | 7.5000 | 5.02 | 0.92 |
| 2020-12 | 6.34 | 7.26 | 6.52 | 10.9200 | 5.6400 | 3.77 | 0.90 |
| 2019-06 | -3.96 | -2.89 | -0.89 | -0.9800 | 1.4900 | 2.27 | 0.31 |
| 2019-12 | -12.18 | -11.26 | -8.77 | -9.9100 | 4.1700 | 2.71 | 0.78 |
| 2017-12 | 13.43 | 14.38 | 10.25 | 16.9600 | 3.9800 | 3.23 | 0.71 |
| 2018-12 | 4.62 | 4.63 | 3.92 | 5.6500 | 5.3200 | 3.52 | 0.85 |
| 2018-06 | 10.26 | 10.43 | 4.64 | 5.0000 | 2.2000 | -- | 0.44 |
| 2016-12 | 13.85 | 13.73 | 12.94 | 21.5100 | 5.1800 | 3.38 | 0.94 |
| 2017-06 | 14.50 | 14.24 | 6.53 | 9.9600 | 1.9400 | 3.08 | 0.46 |
| 2016-06 | 15.42 | 15.44 | -- | 12.8400 | -- | -- | -- |
| 2015-12 | 8.77 | 10.07 | 6.63 | 13.2100 | 6.5600 | 2.56 | 0.66 |
| 2016-03 | 9.77 | 6.73 | 1.30 | 1.9700 | 1.2900 | 2.39 | 0.19 |
| 2014-12 | 36.28 | 36.24 | 34.55 | 60.8300 | 6.7900 | 2.74 | 0.95 |
| 2025-03 | 17.23 | 18.00 | 3.00 | 3.4200 | 0.8800 | 3.02 | 0.17 |
| 2024-03 | 14.87 | 14.19 | -- | 2.2800 | -- | -- | -- |
| 2025-06 | -- | -- | -- | -- | -- | -- | -- |
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 |
| 2024-06 | 17.71 | 82.29 | 3.3800 | 2.3400 |
| 2024-12 | 16.54 | 83.53 | 3.6200 | 2.7300 |
| 2023-12 | 22.24 | 77.76 | 2.4900 | 1.7600 |
| 2023-06 | 24.73 | 75.27 | 2.0500 | 1.4900 |
| 2022-12 | 27.24 | 72.76 | 1.8000 | 1.3300 |
| 2020-06 | 31.23 | 69.12 | 1.8900 | 1.2700 |
| 2021-12 | 28.43 | 71.57 | 2.0900 | 1.5300 |
| 2020-12 | 39.24 | 60.44 | 1.3900 | 1.0200 |
| 2019-06 | 24.00 | 75.77 | 2.1400 | 1.2700 |
| 2019-12 | 28.60 | 71.15 | 1.8000 | 1.2000 |
| 2017-12 | 29.58 | 70.57 | 3.0600 | 2.0400 |
| 2018-12 | 27.21 | 72.95 | 2.4000 | 1.8200 |
| 2018-06 | 20.58 | 79.47 | 3.1800 | 2.1400 |
| 2016-12 | 45.37 | 54.59 | 1.3600 | 0.9500 |
| 2017-06 | 44.70 | 55.05 | 1.8000 | 1.2300 |
| 2016-06 | -- | -- | -- | -- |
| 2015-12 | 46.83 | 52.90 | 1.7200 | 1.4100 |
| 2016-03 | 45.00 | 54.80 | 1.5000 | 1.1200 |
| 2014-12 | 36.20 | 63.34 | 1.5700 | 1.3400 |
| 2025-03 | 14.01 | 85.95 | 4.2300 | 3.0700 |
| 2024-03 | -- | -- | -- | -- |
| 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) |
| 2024-06 | 166000000.0000 | 6120000.0000 | 15170900.0000 | 648100.0000 |
| 2024-12 | 350000000.0000 | 13289500.0000 | 33962700.0000 | 908500.0000 |
| 2023-12 | 341000000.0000 | 15014700.0000 | 35381900.0000 | 2019200.0000 |
| 2023-06 | 163000000.0000 | 6190600.0000 | 16836900.0000 | 1074300.0000 |
| 2022-12 | 298000000.0000 | 11861900.0000 | 21683200.0000 | 2121600.0000 |
| 2020-06 | 103000000.0000 | 6739100.0000 | 6464200.0000 | 1036400.0000 |
| 2021-12 | 417000000.0000 | 12998100.0000 | 20960300.0000 | 3032100.0000 |
| 2020-12 | 266000000.0000 | 11051700.0000 | 16105400.0000 | 3080200.0000 |
| 2019-06 | 83574300.0000 | 5867800.0000 | 7596300.0000 | 1356500.0000 |
| 2019-12 | 221000000.0000 | 13858900.0000 | 18264900.0000 | 2264100.0000 |
| 2017-12 | 174000000.0000 | 12107500.0000 | 14683700.0000 | 3400400.0000 |
| 2018-12 | 227000000.0000 | 12561300.0000 | 15396100.0000 | 2455900.0000 |
| 2018-06 | 105000000.0000 | 6103000.0000 | 6230600.0000 | 793500.0000 |
| 2016-12 | 168000000.0000 | 14511800.0000 | 26962000.0000 | 3733100.0000 |
| 2017-06 | 85497800.0000 | 5507600.0000 | 6348700.0000 | 2091600.0000 |
| 2016-06 | 77946000.0000 | 5537000.0000 | 11722300.0000 | 1982400.0000 |
| 2015-12 | 104000000.0000 | 8270700.0000 | 23282600.0000 | 3418700.0000 |
| 2016-03 | 29536200.0000 | 2229800.0000 | 6074500.0000 | 876700.0000 |
| 2014-12 | 64992900.0000 | 5234100.0000 | 11322800.0000 | 1098600.0000 |
| 2025-03 | 82550400.0000 | 3401700.0000 | 7528000.0000 | 117100.0000 |
| 2024-03 | 67122200.0000 | 2699500.0000 | 7388000.0000 | 424900.0000 |
| 2025-06 | 192000000.0000 | 6474900.0000 | 18770700.0000 | 385800.0000 |