中商官网
研究报告
雅莎股份（872767）
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 | 126000000.0000 | 12.50 | 12795600.0000 | -32.38 | 13311200.0000 | -30.38 | 13048400.0000 | -26.29 |
| 2023-12-31 | 112000000.0000 | 18.82 | 18922100.0000 | -5.70 | 19120500.0000 | -4.20 | 17702600.0000 | -4.11 |
| 2024-06-30 | 60864000.0000 | 19.39 | 5644400.0000 | -23.31 | 5972500.0000 | -18.08 | 6041300.0000 | -11.22 |
| 2023-06-30 | 50978800.0000 | 21.18 | 7359800.0000 | 7.20 | 7290300.0000 | 6.16 | 6804500.0000 | 4.06 |
| 2022-12-31 | 94262500.0000 | -6.67 | 20065500.0000 | -2.51 | 19958500.0000 | -5.03 | 18461400.0000 | 1.08 |
| 2022-06-30 | 42067500.0000 | 3.18 | 6865800.0000 | 1.34 | 6867500.0000 | -0.22 | 6539000.0000 | 12.88 |
| 2022-09-30 | 60273200.0000 | 1.74 | 7987300.0000 | 49.84 | 7848900.0000 | 35.33 | 6868800.0000 | 38.80 |
| 2021-12-31 | 101000000.0000 | 44.41 | 20581700.0000 | 15.96 | 21014900.0000 | 16.99 | 18264900.0000 | 15.33 |
| 2021-06-30 | 40771800.0000 | 37.32 | 6775200.0000 | -26.90 | 6882500.0000 | -22.10 | 5793100.0000 | -24.49 |
| 2021-09-30 | 59241400.0000 | -- | 5330600.0000 | -- | 5799700.0000 | -- | 4948700.0000 | -- |
| 2020-12-31 | 69938000.0000 | -3.29 | 17749700.0000 | 10.03 | 17962900.0000 | 7.68 | 15837300.0000 | 9.30 |
| 2020-06-30 | 29692100.0000 | -11.31 | 9268100.0000 | 31.95 | 8834700.0000 | 18.98 | 7671800.0000 | 16.76 |
| 2019-12-31 | 72318400.0000 | 12.36 | 16131500.0000 | -13.43 | 16681500.0000 | -18.54 | 14489800.0000 | -19.10 |
| 2018-12-31 | 64360800.0000 | 48.03 | 18634500.0000 | 54.88 | 20477800.0000 | 59.26 | 17911400.0000 | 62.51 |
| 2019-06-30 | 33480200.0000 | 4.56 | 7023800.0000 | -30.16 | 7425200.0000 | -29.48 | 6570700.0000 | -20.60 |
| 2017-12-31 | 43479000.0000 | 77.30 | 12031600.0000 | 117.31 | 12857800.0000 | 127.57 | 11022000.0000 | 141.83 |
| 2018-06-30 | 32020000.0000 | 62.50 | 10056700.0000 | 75.01 | 10529800.0000 | 57.84 | 8275600.0000 | 43.40 |
| 2017-06-30 | 19705100.0000 | -- | 5746300.0000 | -- | 6671200.0000 | -- | 5771000.0000 | -- |
| 2016-12-31 | 24523200.0000 | 83.35 | 5536600.0000 | 178.18 | 5650100.0000 | 183.54 | 4557800.0000 | 234.35 |
| 2017-08-31 | 25715800.0000 | -- | 7203500.0000 | -- | 8104600.0000 | -- | 6830500.0000 | -- |
| 2015-12-31 | 13375000.0000 | -- | 1990300.0000 | -- | 1992700.0000 | -- | 1363200.0000 | -- |
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 | 9.52 | 10.56 | 11.78 | 13.7300 | 1.6800 | 7200.00 | 1.12 |
| 2023-12 | 16.46 | 17.07 | 16.92 | -- | 1.8900 | 1000.00 | 0.99 |
| 2024-06 | 8.72 | 9.81 | 5.38 | -- | 0.7900 | 1285.71 | 0.55 |
| 2023-06 | 14.55 | 14.30 | 7.15 | -- | 0.9100 | 473.68 | 0.50 |
| 2022-12 | 19.83 | 21.17 | 20.23 | -- | 2.2100 | 90.68 | 0.96 |
| 2022-06 | 16.10 | 16.32 | 6.60 | 7.3000 | 1.0800 | 45.06 | 0.40 |
| 2022-09 | 12.86 | 13.02 | 7.62 | -- | 1.4600 | 48.00 | 0.59 |
| 2021-12 | 19.75 | 20.81 | 19.28 | -- | 2.7800 | 69.23 | 0.93 |
| 2021-06 | 15.23 | 16.88 | 7.63 | -- | 1.2000 | 47.87 | 0.45 |
| 2021-09 | 7.85 | 9.79 | -- | -- | -- | -- | -- |
| 2020-12 | 26.24 | 25.68 | 21.65 | -- | 2.4200 | 57.14 | 0.84 |
| 2020-06 | 29.43 | 29.75 | 12.32 | -- | 0.9900 | 54.55 | 0.41 |
| 2019-12 | 21.62 | 23.07 | 25.73 | -- | 2.6000 | 52.55 | 1.12 |
| 2018-12 | 26.50 | 31.82 | 42.95 | -- | 2.7200 | -- | 1.35 |
| 2019-06 | 20.39 | 22.18 | 14.43 | -- | 1.3000 | 32.85 | 0.65 |
| 2017-12 | 27.45 | 29.57 | 41.35 | -- | 3.6800 | 54.96 | 1.40 |
| 2018-06 | 30.52 | 32.89 | 27.75 | -- | 1.4200 | -- | 0.84 |
| 2017-06 | 29.13 | 33.86 | -- | -- | -- | -- | -- |
| 2016-12 | 22.34 | 23.04 | 27.58 | -- | 3.5300 | 23.41 | 1.20 |
| 2017-08 | 27.71 | 31.52 | 32.32 | -- | -- | -- | 1.03 |
| 2015-12 | 14.88 | 14.90 | 26.27 | -- | 2.4300 | 7.83 | 1.76 |
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 | 16.07 | 83.95 | 3.4600 | 2.0800 |
| 2023-12 | 16.90 | 83.44 | 3.1800 | 1.9300 |
| 2024-06 | 16.22 | 84.04 | 3.3400 | 1.7900 |
| 2023-06 | 19.03 | 81.36 | 2.4500 | 1.3100 |
| 2022-12 | 22.49 | 77.51 | 1.8300 | 1.0600 |
| 2022-06 | 18.35 | 81.28 | 2.3900 | 1.7200 |
| 2022-09 | 17.50 | 82.40 | 2.5600 | 1.7400 |
| 2021-12 | 19.70 | 80.71 | 2.4100 | 1.7200 |
| 2021-06 | 16.34 | 83.66 | 2.1400 | 1.0900 |
| 2021-09 | -- | -- | -- | -- |
| 2020-12 | 16.00 | 84.00 | 2.4700 | 1.4600 |
| 2020-06 | 13.93 | 86.07 | 2.5800 | 1.2600 |
| 2019-12 | 16.62 | 83.38 | 2.5800 | 1.5000 |
| 2018-12 | 13.04 | 86.96 | 4.7700 | 1.2300 |
| 2019-06 | 10.70 | 89.30 | 5.7600 | 1.6300 |
| 2017-12 | 24.27 | 75.73 | 3.2200 | 0.3200 |
| 2018-06 | 16.12 | 83.88 | 4.8400 | 0.8900 |
| 2017-06 | -- | -- | -- | -- |
| 2016-12 | 50.85 | 49.15 | 1.3700 | 0.8000 |
| 2017-08 | 22.81 | 77.19 | -- | -- |
| 2015-12 | 72.66 | 27.34 | 1.2100 | 0.7000 |
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 | 114000000.0000 | 57024800.0000 | 17608100.0000 | 84100.0000 |
| 2023-12 | 93562000.0000 | 42013900.0000 | 15984900.0000 | 38300.0000 |
| 2024-06 | 55556900.0000 | 28209000.0000 | 9027400.0000 | 37900.0000 |
| 2023-06 | 43560700.0000 | 19408900.0000 | 7347800.0000 | 28000.0000 |
| 2022-12 | 75574000.0000 | 28107300.0000 | 15525700.0000 | 42100.0000 |
| 2022-06 | 35293100.0000 | 12366400.0000 | 7950800.0000 | 26600.0000 |
| 2022-09 | 52521800.0000 | 19884100.0000 | 11163300.0000 | 32600.0000 |
| 2021-12 | 81056300.0000 | 25207200.0000 | 19180900.0000 | 82200.0000 |
| 2021-06 | 34564200.0000 | 8810300.0000 | 9322200.0000 | 48200.0000 |
| 2021-09 | 54593300.0000 | 19534700.0000 | 14617600.0000 | 81100.0000 |
| 2020-12 | 51589000.0000 | 10232600.0000 | 12634500.0000 | 141900.0000 |
| 2020-06 | 20954400.0000 | 5573100.0000 | 4999900.0000 | 62300.0000 |
| 2019-12 | 56684700.0000 | 18065000.0000 | 11683600.0000 | 129000.0000 |
| 2018-12 | 47306200.0000 | 14714600.0000 | 9360400.0000 | 15300.0000 |
| 2019-06 | 26653500.0000 | 8968800.0000 | 5487600.0000 | 77400.0000 |
| 2017-12 | 31545100.0000 | 6524600.0000 | 7899500.0000 | 32200.0000 |
| 2018-06 | 22246800.0000 | 5982300.0000 | 5345600.0000 | 9100.0000 |
| 2017-06 | 13965500.0000 | 2710000.0000 | 3487000.0000 | 27600.0000 |
| 2016-12 | 19045900.0000 | 4493900.0000 | 7763000.0000 | 385800.0000 |
| 2017-08 | 18589600.0000 | 3645800.0000 | 6852100.0000 | 29700.0000 |
| 2015-12 | 11384700.0000 | 3400300.0000 | 4071300.0000 | 3000.0000 |