中商官网
研究报告
冠卓检测（873352）
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 | 24580500.0000 | -8.52 | -3351700.0000 | 36.38 | -3069200.0000 | 25.14 | -3136000.0000 | 32.58 |
| 2024-12-31 | 36243300.0000 | 47.45 | 5335100.0000 | -259.18 | 5313800.0000 | -273.13 | 5520700.0000 | -276.04 |
| 2024-06-30 | 8415800.0000 | 2.76 | -5733800.0000 | -0.58 | -5733800.0000 | -0.58 | -5740000.0000 | 1.18 |
| 2022-12-31 | 26870600.0000 | -5.51 | -2457700.0000 | -38.24 | -2452700.0000 | -38.37 | -2365300.0000 | -40.06 |
| 2023-06-30 | 8190000.0000 | -8.45 | -5767000.0000 | 0.75 | -5767100.0000 | 0.75 | -5673100.0000 | -0.42 |
| 2021-12-31 | 28438900.0000 | -17.78 | -3979500.0000 | -346.18 | -3979800.0000 | -346.20 | -3945800.0000 | -365.64 |
| 2022-06-30 | 8945600.0000 | 4.20 | -5724200.0000 | 57.79 | -5724200.0000 | 57.77 | -5697000.0000 | 63.74 |
| 2020-06-30 | 9400600.0000 | -2.05 | -3700800.0000 | -18.48 | -3700800.0000 | -18.48 | -3585400.0000 | -21.90 |
| 2020-12-31 | 34588200.0000 | 8.00 | 1616500.0000 | -216.63 | 1616500.0000 | -216.63 | 1485400.0000 | -256.32 |
| 2021-06-30 | 8585400.0000 | -8.67 | -3627800.0000 | -1.97 | -3628200.0000 | -1.96 | -3479200.0000 | -2.96 |
| 2018-12-31 | 43727000.0000 | 51.99 | 6496400.0000 | 35.16 | 6493900.0000 | 35.13 | 5728000.0000 | 40.27 |
| 2019-12-31 | 32026600.0000 | -26.76 | -1386000.0000 | -121.33 | -1386000.0000 | -121.34 | -950200.0000 | -116.59 |
| 2019-06-30 | 9597200.0000 | 5.84 | -4539800.0000 | -0.48 | -4539800.0000 | -0.48 | -4590500.0000 | -2.75 |
| 2018-06-30 | 9067500.0000 | -- | -4561800.0000 | -∞ | -4561800.0000 | -∞ | -4720500.0000 | -∞ |
| 2017-12-31 | 28769100.0000 | -- | 4806500.0000 | -- | 4805500.0000 | -- | 4083500.0000 | -- |
| 2025-06-30 | 5710800.0000 | -32.14 | -5324700.0000 | -7.13 | -5324500.0000 | -7.14 | -5423300.0000 | -5.52 |
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 | -17.25 | -12.49 | -6.08 | -7.3000 | 3021.6400 | 5.43 | 0.49 |
| 2024-12 | 12.26 | 14.66 | 9.94 | 14.3200 | 2401.6400 | 3.93 | 0.68 |
| 2024-06 | -73.44 | -68.13 | -13.24 | -16.3700 | 213.6300 | 3.41 | 0.19 |
| 2022-12 | -12.15 | -9.13 | -4.72 | -4.6400 | 1649.2300 | 7.29 | 0.52 |
| 2023-06 | -74.75 | -70.42 | -11.54 | -13.9500 | 719.8400 | 4.04 | 0.16 |
| 2021-12 | -17.95 | -13.99 | -7.18 | -8.7000 | 1382.6300 | 9.85 | 0.51 |
| 2022-06 | -67.97 | -63.99 | -11.42 | -13.5700 | 664.5000 | 6.63 | 0.18 |
| 2020-06 | -50.87 | -39.37 | -6.77 | -8.2300 | 56.4500 | 6.14 | 0.17 |
| 2020-12 | -4.71 | 4.67 | 2.70 | 3.8500 | 174.1000 | 11.78 | 0.58 |
| 2021-06 | -47.07 | -42.26 | -6.63 | -7.3800 | 26.1300 | 6.56 | 0.16 |
| 2018-12 | 13.63 | 14.85 | 10.06 | 14.1400 | 556.7600 | -- | 0.68 |
| 2019-12 | -14.87 | -4.33 | -2.26 | -0.6900 | 164.1400 | 9.27 | 0.52 |
| 2019-06 | -49.48 | -47.30 | -8.33 | -8.7300 | 184.3600 | 5.09 | 0.18 |
| 2018-06 | -50.97 | -50.31 | -- | -10.5900 | -- | -- | -- |
| 2017-12 | 15.21 | 16.70 | 8.36 | 10.2100 | 300.6200 | -- | 0.50 |
| 2025-06 | -99.12 | -93.24 | -11.02 | -12.9300 | 90.4200 | -- | 0.12 |
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 | 33.11 | 66.89 | 1.4300 | 1.3900 |
| 2024-12 | 26.54 | 73.46 | 2.3200 | 2.2400 |
| 2024-06 | 35.34 | 64.66 | 1.1300 | 1.0800 |
| 2022-12 | 29.10 | 70.90 | 1.3500 | 1.3100 |
| 2023-06 | 37.52 | 62.48 | 1.1400 | 1.1200 |
| 2021-12 | 29.20 | 70.80 | 1.2700 | 1.1200 |
| 2022-06 | 33.05 | 66.95 | 0.9900 | 0.8500 |
| 2020-06 | 30.25 | 69.74 | 0.7200 | 0.4600 |
| 2020-12 | 27.91 | 72.09 | 1.2400 | 1.1900 |
| 2021-06 | 27.41 | 72.59 | 1.1000 | 0.9700 |
| 2018-12 | 24.39 | 75.61 | 1.4700 | 1.2200 |
| 2019-12 | 32.06 | 67.94 | 0.9400 | 0.8200 |
| 2019-06 | 30.17 | 69.83 | 0.5100 | 0.4000 |
| 2018-06 | -- | -- | -- | -- |
| 2017-12 | 26.91 | 73.09 | 1.2400 | 0.7100 |
| 2025-06 | 0.00 | 70.06 | 2.0700 | 2.0100 |
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 | 28820400.0000 | 1568400.0000 | 6646800.0000 | 89800.0000 |
| 2024-12 | 31800100.0000 | 1465500.0000 | 5827900.0000 | 69200.0000 |
| 2024-06 | 14596200.0000 | 731100.0000 | 3506900.0000 | 48700.0000 |
| 2022-12 | 30136600.0000 | 1578100.0000 | 7023600.0000 | 138800.0000 |
| 2023-06 | 14312100.0000 | 762000.0000 | 3662600.0000 | 23700.0000 |
| 2021-12 | 33545100.0000 | 1473800.0000 | 8416500.0000 | -72000.0000 |
| 2022-06 | 15025900.0000 | 637500.0000 | 3745100.0000 | 43900.0000 |
| 2020-06 | 14182900.0000 | 699000.0000 | 4156900.0000 | 162800.0000 |
| 2020-12 | 36216400.0000 | 1547700.0000 | 8963200.0000 | 419700.0000 |
| 2021-06 | 12626200.0000 | 651700.0000 | 3220700.0000 | 2800.0000 |
| 2018-12 | 37768800.0000 | 1563600.0000 | 10114900.0000 | 515900.0000 |
| 2019-12 | 36788800.0000 | 1830600.0000 | 9032800.0000 | 455100.0000 |
| 2019-06 | 14345900.0000 | 670900.0000 | 4116900.0000 | 221800.0000 |
| 2018-06 | 13689600.0000 | 620600.0000 | 4131500.0000 | 102200.0000 |
| 2017-12 | 24393900.0000 | 1351100.0000 | 6472500.0000 | 563100.0000 |
| 2025-06 | 11371200.0000 | 674400.0000 | 2520600.0000 | 9200.0000 |