中商官网
研究报告
益健堂（870130）
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 （%) |
| 2023-12-31 | 154000000.0000 | 84.74 | 21826500.0000 | 64.62 | 21840900.0000 | 64.87 | 20107700.0000 | 60.89 |
| 2024-12-31 | 141000000.0000 | -8.44 | 20362700.0000 | -6.71 | 20091100.0000 | -8.01 | 19140300.0000 | -4.81 |
| 2024-06-30 | 60064500.0000 | -19.33 | 9618200.0000 | -40.32 | 9623500.0000 | -40.36 | 9290600.0000 | -38.09 |
| 2023-06-30 | 74460400.0000 | 73.73 | 16116500.0000 | 105.26 | 16135800.0000 | 105.81 | 15005900.0000 | 111.59 |
| 2022-06-30 | 42858700.0000 | 40.02 | 7851800.0000 | 93.45 | 7840000.0000 | 93.37 | 7092100.0000 | 103.51 |
| 2022-12-31 | 83360600.0000 | 20.72 | 13258800.0000 | 248.77 | 13247700.0000 | 250.97 | 12497800.0000 | 208.58 |
| 2021-12-31 | 69050700.0000 | 17.14 | 3801600.0000 | -47.89 | 3774600.0000 | -48.10 | 4050100.0000 | -38.12 |
| 2021-06-30 | 30609000.0000 | 10.18 | 4058900.0000 | 132.47 | 4054400.0000 | 93.25 | 3484900.0000 | 58.25 |
| 2020-12-31 | 58948400.0000 | 45.98 | 7294700.0000 | 127.51 | 7272700.0000 | 87.30 | 6545500.0000 | 74.97 |
| 2020-06-30 | 27779700.0000 | 65.31 | 1746000.0000 | 5.75 | 2098000.0000 | 16.78 | 2202100.0000 | 21.14 |
| 2019-12-31 | 40380500.0000 | -32.04 | 3206300.0000 | -25.62 | 3883000.0000 | -36.23 | 3740900.0000 | -33.07 |
| 2019-06-30 | 16804300.0000 | -40.50 | 1651100.0000 | -526.20 | 1796500.0000 | -112381.25 | 1817800.0000 | 4597.16 |
| 2018-06-30 | 28240500.0000 | 10.36 | -387400.0000 | -112.79 | -1600.0000 | -100.03 | 38700.0000 | -99.02 |
| 2018-12-31 | 59419300.0000 | 24.52 | 4310900.0000 | 16.55 | 6089500.0000 | 15.88 | 5589100.0000 | 22.01 |
| 2017-12-31 | 47718500.0000 | -4.77 | 3698900.0000 | 111.87 | 5255200.0000 | 38.15 | 4581000.0000 | 34.08 |
| 2016-06-30 | 21605400.0000 | -- | 812100.0000 | -- | 1188200.0000 | -- | 987600.0000 | -- |
| 2017-06-30 | 25589700.0000 | 18.44 | 3027900.0000 | 272.85 | 4634600.0000 | 290.05 | 3930000.0000 | 297.93 |
| 2016-12-31 | 50110400.0000 | 33.66 | 1745800.0000 | 290.30 | 3803900.0000 | 128.22 | 3416600.0000 | 118.49 |
| 2015-12-31 | 37491700.0000 | 73.31 | 447300.0000 | -171.47 | 1666800.0000 | 127.18 | 1563700.0000 | 124.44 |
| 2016-04-30 | 16663600.0000 | -- | 891900.0000 | -- | 1244600.0000 | -- | 1048600.0000 | -- |
| 2014-12-31 | 21632400.0000 | -- | -625900.0000 | -∞ | 733700.0000 | -- | 696700.0000 | -- |
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) |
| 2023-12 | 12.99 | 14.18 | 9.18 | 26.0300 | 1.8500 | 9.77 | 0.65 |
| 2024-12 | 13.48 | 14.25 | 7.20 | 19.7600 | 1.3700 | 5.06 | 0.51 |
| 2024-06 | 14.69 | 16.02 | 3.63 | 10.1100 | 0.6000 | 5.92 | 0.23 |
| 2023-06 | 19.60 | 21.67 | 6.99 | 20.1300 | 0.8400 | 10.14 | 0.32 |
| 2022-06 | 16.70 | 18.29 | 4.51 | 12.1800 | 0.6800 | 7.84 | 0.25 |
| 2022-12 | 14.95 | 15.89 | 6.56 | 20.3200 | 1.1700 | 6.86 | 0.41 |
| 2021-12 | 4.51 | 5.47 | 2.88 | -- | 1.3600 | 7.14 | 0.53 |
| 2021-06 | 12.43 | 13.25 | 4.47 | -- | 0.7100 | 6.45 | 0.34 |
| 2020-12 | 4.88 | 12.34 | 8.72 | -- | 1.6500 | 10.66 | 0.71 |
| 2020-06 | 5.75 | 7.55 | 3.23 | -- | 0.6600 | 16.25 | 0.43 |
| 2019-12 | 6.81 | 9.62 | 7.21 | -- | 0.8900 | 17.55 | 0.75 |
| 2019-06 | 9.63 | 10.69 | 3.41 | -- | 0.3100 | 22.93 | 0.32 |
| 2018-06 | -1.97 | -0.01 | 0.00 | -- | 0.9700 | -- | 0.59 |
| 2018-12 | 6.85 | 10.25 | 10.72 | -- | 1.5400 | 48.06 | 1.05 |
| 2017-12 | 7.92 | 11.01 | 10.71 | -- | 1.6100 | 17.46 | 0.97 |
| 2016-06 | 3.76 | 5.50 | -- | -- | -- | -- | -- |
| 2017-06 | 11.83 | 18.11 | 10.63 | -- | 1.0400 | 15.80 | 0.59 |
| 2016-12 | 3.48 | 7.59 | 11.06 | -- | 2.3700 | 11.47 | 1.46 |
| 2015-12 | 1.19 | 4.45 | 5.25 | -- | 1.8500 | 13.92 | 1.18 |
| 2016-04 | 5.35 | 7.47 | 3.94 | -- | -- | -- | 0.53 |
| 2014-12 | -2.89 | 3.39 | 2.47 | -- | 1.2600 | 22.67 | 0.73 |
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 |
| 2023-12 | 63.03 | 36.68 | 0.8000 | 0.3300 |
| 2024-12 | 62.01 | 37.99 | 0.8000 | 0.4300 |
| 2024-06 | 63.77 | 36.44 | 0.8200 | 0.3900 |
| 2023-06 | 64.50 | 35.52 | 0.9700 | 0.3600 |
| 2022-06 | 64.37 | 35.50 | 1.3500 | 0.5700 |
| 2022-12 | 66.83 | 33.26 | 0.9500 | 0.3600 |
| 2021-12 | 58.19 | 41.74 | 1.5500 | 0.6800 |
| 2021-06 | 41.33 | 58.67 | 1.7200 | 0.6900 |
| 2020-12 | 40.32 | 59.68 | 1.6400 | 0.5500 |
| 2020-06 | 30.07 | 69.93 | 2.7800 | 0.7700 |
| 2019-12 | 19.70 | 80.30 | 4.3300 | 1.8700 |
| 2019-06 | 21.63 | 78.37 | 3.8500 | 0.4500 |
| 2018-06 | 28.81 | 71.19 | 2.7700 | 1.1600 |
| 2018-12 | 30.49 | 69.51 | 2.7200 | 1.1900 |
| 2017-12 | 30.92 | 69.08 | 2.7400 | 0.8400 |
| 2016-06 | -- | -- | -- | -- |
| 2017-06 | 23.77 | 76.23 | 3.5100 | 1.4000 |
| 2016-12 | 14.74 | 85.26 | 5.5800 | 2.6500 |
| 2015-12 | 18.40 | 81.60 | 4.6500 | 1.6700 |
| 2016-04 | 14.61 | 85.39 | -- | -- |
| 2014-12 | 27.92 | 72.08 | 3.1300 | 1.6700 |
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) |
| 2023-12 | 134000000.0000 | 16447600.0000 | 11793400.0000 | 3399100.0000 |
| 2024-12 | 122000000.0000 | 16062600.0000 | 14929100.0000 | 4534400.0000 |
| 2024-06 | 51238700.0000 | 6878400.0000 | 5651200.0000 | 2139800.0000 |
| 2023-06 | 59869600.0000 | 8023200.0000 | 4497200.0000 | 2130800.0000 |
| 2022-06 | 35701300.0000 | 5904800.0000 | 3236100.0000 | 1317300.0000 |
| 2022-12 | 70896100.0000 | 10098600.0000 | 6660100.0000 | 1125100.0000 |
| 2021-12 | 65939300.0000 | 7763200.0000 | 6220600.0000 | 652200.0000 |
| 2021-06 | 26802900.0000 | 3650200.0000 | 2323200.0000 | 361400.0000 |
| 2020-12 | 56070700.0000 | 7439400.0000 | 5749500.0000 | 266200.0000 |
| 2020-06 | 26182400.0000 | 4381200.0000 | 2672100.0000 | 155200.0000 |
| 2019-12 | 37629200.0000 | 8121400.0000 | 4256700.0000 | 212800.0000 |
| 2019-06 | 15185600.0000 | 3222300.0000 | 1922600.0000 | 126300.0000 |
| 2018-06 | 28798200.0000 | 6397000.0000 | 2544300.0000 | 315700.0000 |
| 2018-12 | 55347000.0000 | 13882600.0000 | 5767600.0000 | 504100.0000 |
| 2017-12 | 43939100.0000 | 12889100.0000 | 4404600.0000 | 294000.0000 |
| 2016-06 | 20793300.0000 | 4427400.0000 | 3945300.0000 | 200.0000 |
| 2017-06 | 22561800.0000 | 5713700.0000 | 2162700.0000 | 4200.0000 |
| 2016-12 | 48364600.0000 | 9513800.0000 | 10096000.0000 | -85700.0000 |
| 2015-12 | 37044400.0000 | 6845300.0000 | 9798100.0000 | -56500.0000 |
| 2016-04 | 15771700.0000 | 2708500.0000 | 3225700.0000 | 15000.0000 |
| 2014-12 | 22258300.0000 | 4163500.0000 | 6625900.0000 | -27500.0000 |