中商官网
研究报告
皇嘉财务（872090）
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 | 33578300.0000 | -17.52 | 244500.0000 | -109.59 | 77800.0000 | -103.33 | -110600.0000 | -93.36 |
| 2023-06-30 | 23540000.0000 | -8.92 | 1697100.0000 | 6.83 | 1684700.0000 | 9.44 | 1516100.0000 | -0.42 |
| 2024-06-30 | 19890800.0000 | -15.50 | 1766100.0000 | 4.07 | 1691200.0000 | 0.39 | 1238500.0000 | -18.31 |
| 2023-12-31 | 40711400.0000 | -12.22 | -2549200.0000 | 19.75 | -2335500.0000 | -8.66 | -1665000.0000 | -27.57 |
| 2021-12-31 | 58030600.0000 | -4.39 | -2189200.0000 | -422.70 | -2223600.0000 | -468.63 | -2298400.0000 | -637.39 |
| 2022-06-30 | 25845100.0000 | -21.96 | 1588600.0000 | 12.64 | 1539400.0000 | 9.15 | 1522500.0000 | 21.96 |
| 2022-12-31 | 46376600.0000 | -20.08 | -2128800.0000 | -2.76 | -2556800.0000 | 14.98 | -2298900.0000 | 0.02 |
| 2020-12-31 | 60695500.0000 | -2.86 | 678400.0000 | -34.08 | 603200.0000 | -39.81 | 427700.0000 | -48.98 |
| 2021-06-30 | 33116500.0000 | 7.75 | 1410300.0000 | -57.16 | 1410300.0000 | -58.59 | 1248400.0000 | -50.91 |
| 2020-06-30 | 30733900.0000 | -17.38 | 3291800.0000 | -1.88 | 3405400.0000 | 2.62 | 2543100.0000 | 1.69 |
| 2019-12-31 | 62479400.0000 | 24.16 | 1029200.0000 | -340.52 | 1002200.0000 | 88.60 | 838300.0000 | 91.17 |
| 2019-06-30 | 37200900.0000 | 44.31 | 3354900.0000 | 9.05 | 3318400.0000 | 7.86 | 2500900.0000 | -3.87 |
| 2018-06-30 | 25778400.0000 | 33.17 | 3076500.0000 | -3288.08 | 3076500.0000 | 1420.76 | 2601700.0000 | -5659.19 |
| 2018-12-31 | 50322500.0000 | 18.40 | -427900.0000 | 62.33 | 531400.0000 | -8.40 | 438500.0000 | 0.16 |
| 2017-06-30 | 19357600.0000 | 10.12 | -96500.0000 | -146.57 | 202300.0000 | -13.55 | -46800.0000 | -127.07 |
| 2016-12-31 | 35158800.0000 | 27.58 | 406800.0000 | -55.40 | 390800.0000 | -57.78 | 371200.0000 | -46.84 |
| 2017-12-31 | 42503800.0000 | 20.89 | -263600.0000 | -164.80 | 580100.0000 | 48.44 | 437800.0000 | 17.94 |
| 2015-12-31 | 27557400.0000 | -- | 912100.0000 | -- | 925600.0000 | -- | 698300.0000 | -- |
| 2016-06-30 | 17579400.0000 | -- | 207200.0000 | -- | 234000.0000 | -- | 172900.0000 | -- |
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) |
| 2024-12 | 0.15 | 0.23 | 0.31 | -1.5700 | -- | 2.35 | 1.34 |
| 2023-06 | 6.86 | 7.16 | 7.40 | 15.5900 | -- | 3.24 | 1.03 |
| 2024-06 | 8.52 | 8.50 | 6.61 | 16.0100 | -- | 2.76 | 0.78 |
| 2023-12 | -6.50 | -5.74 | -11.39 | -20.9500 | -- | 3.06 | 1.99 |
| 2021-12 | -4.74 | -3.83 | -9.07 | -18.4800 | -- | 4.71 | 2.37 |
| 2022-06 | 5.48 | 5.96 | 6.12 | 12.8100 | -- | 3.54 | 1.03 |
| 2022-12 | -4.98 | -5.51 | -8.73 | -21.5000 | -- | 3.41 | 1.58 |
| 2020-12 | 0.58 | 0.99 | 2.00 | 3.0000 | -- | 6.22 | 2.01 |
| 2021-06 | 3.97 | 4.26 | 5.49 | 8.7900 | -- | 4.52 | 1.29 |
| 2020-06 | 10.50 | 11.08 | 12.11 | 16.6300 | -- | 4.31 | 1.09 |
| 2019-12 | 1.49 | 1.60 | 3.57 | 5.7500 | -- | 9.35 | 2.22 |
| 2019-06 | 8.92 | 8.92 | 11.60 | 15.6800 | -- | 4.17 | 1.30 |
| 2018-06 | 11.93 | 11.93 | 13.09 | 16.7200 | -- | -- | 1.10 |
| 2018-12 | -0.87 | 1.06 | 2.04 | 3.0300 | -- | -- | 1.93 |
| 2017-06 | -0.57 | 1.05 | 1.07 | -0.3400 | -- | 5.53 | 1.03 |
| 2016-12 | 1.16 | 1.11 | 2.15 | 3.1900 | -- | 8.36 | 1.94 |
| 2017-12 | -0.48 | 1.36 | 2.84 | 3.4600 | -- | 7.28 | 2.08 |
| 2015-12 | 3.31 | 3.36 | 4.34 | -- | -- | 7.35 | 1.29 |
| 2016-06 | 1.18 | 1.33 | -- | -- | -- | -- | -- |
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 | 72.03 | 27.97 | 1.2200 | 1.2100 |
| 2023-06 | 53.93 | 46.07 | 1.5000 | 1.4800 |
| 2024-06 | 67.34 | 32.66 | 1.2800 | 1.2700 |
| 2023-12 | 65.29 | 34.71 | 1.1900 | 1.1800 |
| 2021-12 | 54.63 | 45.37 | 1.4900 | 1.4500 |
| 2022-06 | 49.66 | 50.34 | 1.7900 | 1.7600 |
| 2022-12 | 70.03 | 29.97 | 1.2000 | 1.2000 |
| 2020-12 | 53.56 | 46.44 | 1.7000 | 1.6600 |
| 2021-06 | 44.16 | 55.84 | 1.9600 | 1.9200 |
| 2020-06 | 42.65 | 57.35 | 2.1100 | 2.1000 |
| 2019-12 | 48.57 | 51.43 | 1.8600 | 1.8100 |
| 2019-06 | 43.68 | 56.32 | 2.0900 | 2.0700 |
| 2018-06 | 28.25 | 71.75 | 3.3000 | 3.2700 |
| 2018-12 | 43.66 | 56.34 | 2.1000 | 2.0400 |
| 2017-06 | 26.66 | 73.34 | 3.4100 | 3.4000 |
| 2016-12 | 23.29 | 76.71 | 3.8200 | 3.8200 |
| 2017-12 | 30.14 | 69.86 | 3.0600 | 2.9900 |
| 2015-12 | 36.93 | 63.07 | 2.4700 | 2.4400 |
| 2016-06 | -- | -- | -- | -- |
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 | 33526800.0000 | 2596600.0000 | 7177100.0000 | 605400.0000 |
| 2023-06 | 21924700.0000 | 2944700.0000 | 4217100.0000 | 200200.0000 |
| 2024-06 | 18196700.0000 | 2132700.0000 | 3679400.0000 | 293800.0000 |
| 2023-12 | 43357300.0000 | 4160200.0000 | 8175500.0000 | 365700.0000 |
| 2021-12 | 60783900.0000 | 5546000.0000 | 12024100.0000 | 248900.0000 |
| 2022-06 | 24428500.0000 | 3191900.0000 | 4551800.0000 | 120400.0000 |
| 2022-12 | 48685000.0000 | 4620800.0000 | 9455700.0000 | 364300.0000 |
| 2020-12 | 60342600.0000 | 5578900.0000 | 11180700.0000 | 10600.0000 |
| 2021-06 | 31803400.0000 | 3946600.0000 | 5821500.0000 | 66400.0000 |
| 2020-06 | 27506800.0000 | 3203100.0000 | 5285100.0000 | 8700.0000 |
| 2019-12 | 61548900.0000 | 5640800.0000 | 11158100.0000 | 7800.0000 |
| 2019-06 | 33880800.0000 | 3348200.0000 | 5923900.0000 | 6400.0000 |
| 2018-06 | 22703800.0000 | 1567600.0000 | 4525200.0000 | 8100.0000 |
| 2018-12 | 50758500.0000 | 5160400.0000 | 9896300.0000 | 8000.0000 |
| 2017-06 | 19468700.0000 | 1188200.0000 | 5150400.0000 | 12100.0000 |
| 2016-12 | 34752000.0000 | 3892500.0000 | 11013500.0000 | 15300.0000 |
| 2017-12 | 42706800.0000 | 4707000.0000 | 10058800.0000 | 15000.0000 |
| 2015-12 | 26645400.0000 | 2708000.0000 | 6597100.0000 | 8100.0000 |
| 2016-06 | 17372200.0000 | 1854900.0000 | 5521800.0000 | 9800.0000 |