中商官网
研究报告
鲁山墙材（873522）
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 | 22465900.0000 | 23.36 | -4056300.0000 | 3.22 | -4056300.0000 | 3.22 | -3923200.0000 | 1.15 |
| 2024-06-30 | 6191700.0000 | -58.36 | -1014200.0000 | 105.80 | -965300.0000 | 105.30 | -1090700.0000 | 121.60 |
| 2024-12-31 | 14176800.0000 | -36.90 | -2584200.0000 | -36.29 | -2540600.0000 | -37.37 | -2606700.0000 | -33.56 |
| 2023-06-30 | 14868200.0000 | 55.25 | -492800.0000 | -52.01 | -470200.0000 | -53.36 | -492200.0000 | -51.18 |
| 2022-12-31 | 18211900.0000 | -46.68 | -3929700.0000 | 184.25 | -3929700.0000 | 182.65 | -3878700.0000 | 186.99 |
| 2021-12-31 | 34158500.0000 | -30.48 | -1382500.0000 | -114.32 | -1390300.0000 | -114.46 | -1351500.0000 | -115.25 |
| 2022-06-30 | 9576800.0000 | -37.07 | -1026800.0000 | 43.75 | -1008200.0000 | 41.15 | -1008200.0000 | 39.56 |
| 2020-12-31 | 49132600.0000 | -8.82 | 9652700.0000 | -5.62 | 9612000.0000 | -6.77 | 8864800.0000 | -7.04 |
| 2020-03-31 | 6473200.0000 | -- | -337100.0000 | -∞ | -278200.0000 | -∞ | -277000.0000 | -∞ |
| 2020-06-30 | 19879800.0000 | -- | 3264200.0000 | -- | 3223100.0000 | -- | 3029900.0000 | -- |
| 2021-06-30 | 15219100.0000 | -23.44 | -714300.0000 | -121.88 | -714300.0000 | -122.16 | -722400.0000 | -123.84 |
| 2019-12-31 | 53887300.0000 | 18.20 | 10227900.0000 | 5.55 | 10310400.0000 | 6.38 | 9535700.0000 | 1.58 |
| 2018-12-31 | 45591100.0000 | -- | 9690000.0000 | -- | 9692000.0000 | -- | 9387500.0000 | -- |
| 2025-06-30 | 3000300.0000 | -51.54 | -2704200.0000 | 166.63 | -2698000.0000 | 179.50 | -2670500.0000 | 144.84 |
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 | -23.70 | -18.06 | -7.39 | -14.8000 | 11.0200 | 1.17 | 0.41 |
| 2024-06 | -20.96 | -15.59 | -1.84 | -4.5400 | 3.3900 | 0.59 | 0.12 |
| 2024-12 | -22.91 | -17.92 | -5.05 | -11.2200 | 6.8300 | 0.68 | 0.28 |
| 2023-06 | -10.43 | -3.16 | -0.80 | -1.7400 | 7.8100 | 1.45 | 0.25 |
| 2022-12 | -32.13 | -21.58 | -7.35 | -12.7600 | 8.6600 | 1.09 | 0.34 |
| 2021-12 | -7.78 | -4.07 | -2.33 | -3.6000 | 13.4500 | 2.19 | 0.57 |
| 2022-06 | -26.85 | -10.53 | -1.81 | -3.1700 | 4.0600 | 1.21 | 0.17 |
| 2020-12 | 14.24 | 19.56 | 14.35 | 23.9100 | 15.1900 | 3.37 | 0.73 |
| 2020-03 | -9.12 | -4.30 | -0.48 | -0.8500 | 2.6500 | 1.84 | 0.11 |
| 2020-06 | 11.11 | 16.21 | -- | 8.8700 | -- | -- | -- |
| 2021-06 | -8.67 | -4.69 | -1.08 | -1.7600 | 7.0300 | 2.00 | 0.23 |
| 2019-12 | 13.97 | 19.13 | 17.03 | 33.5900 | 15.0400 | 3.60 | 0.89 |
| 2018-12 | 15.23 | 21.26 | 15.37 | 38.0800 | 13.7300 | 2.98 | 0.72 |
| 2025-06 | -94.54 | -89.92 | -3.95 | -- | -- | -- | 0.04 |
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 | 55.30 | 44.70 | 0.8200 | 0.7500 |
| 2024-06 | 55.22 | 44.78 | 0.8400 | 0.7500 |
| 2024-12 | 56.41 | 43.59 | 0.8400 | 0.7500 |
| 2023-06 | 52.20 | 47.80 | 0.8800 | 0.8200 |
| 2022-12 | 46.77 | 53.23 | 0.8100 | 0.7100 |
| 2021-12 | 45.83 | 54.17 | 0.8500 | 0.7300 |
| 2022-06 | 43.80 | 56.20 | 0.8600 | 0.7200 |
| 2020-12 | 38.04 | 61.96 | 1.1000 | 0.9800 |
| 2020-03 | 43.59 | 56.41 | 0.7100 | 0.6100 |
| 2020-06 | -- | -- | -- | -- |
| 2021-06 | 38.58 | 61.42 | 1.1100 | 0.9600 |
| 2019-12 | 46.10 | 53.90 | 0.7500 | 0.6200 |
| 2018-12 | 53.46 | 46.54 | 0.6300 | 0.5500 |
| 2025-06 | 71.78 | 28.22 | -- | 0.7900 |
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 | 27790000.0000 | 1070500.0000 | 2493500.0000 | 662800.0000 |
| 2024-06 | 7489300.0000 | 292100.0000 | 937900.0000 | 453500.0000 |
| 2024-12 | 17425000.0000 | 678700.0000 | 2121800.0000 | 892200.0000 |
| 2023-06 | 16419300.0000 | 531200.0000 | 1036300.0000 | 300300.0000 |
| 2022-12 | 24064200.0000 | 958300.0000 | 2260800.0000 | 504000.0000 |
| 2021-12 | 36814600.0000 | 1234400.0000 | 2645700.0000 | 454800.0000 |
| 2022-06 | 12148400.0000 | 516600.0000 | 1133000.0000 | 255300.0000 |
| 2020-12 | 42134000.0000 | 1382100.0000 | 4277000.0000 | 745600.0000 |
| 2020-03 | 7063700.0000 | 1028800.0000 | 678800.0000 | 218100.0000 |
| 2020-06 | 17670300.0000 | 3004400.0000 | 1892100.0000 | 421500.0000 |
| 2021-06 | 16538600.0000 | 595100.0000 | 1344300.0000 | 237300.0000 |
| 2019-12 | 46358100.0000 | 8392300.0000 | 3977500.0000 | 1424000.0000 |
| 2018-12 | 38646900.0000 | 8366600.0000 | 2010300.0000 | 1172500.0000 |
| 2025-06 | 5836800.0000 | 120200.0000 | 879600.0000 | 552400.0000 |