中商官网
研究报告
旭日企业（HK0393）
主要经济指标
| 类别\年份 | 营业额 （港元) |
营业额同比 （%) |
营业利润 （港元) |
营业利润同比 （%) |
利润总额 （港元) |
利润总额同比 （%) |
净利润 （港元) |
净利润同比 （%) |
| 202406 | 529930000.0000 | 16.67 | 192378000.0000 | 97.88 | 42588000.0000 | 103.70 | 24489000.0000 | 39.00 |
| 202312 | 821237000.0000 | -22.57 | 160359000.0000 | -1.42 | 51850000.0000 | 16.35 | 43610000.0000 | 11.17 |
| 202306 | 454197000.0000 | -20.31 | 97221000.0000 | 12.00 | 20907000.0000 | 77.98 | 17618000.0000 | 9.66 |
| 202212 | 1060681000.0000 | 6.30 | 162675000.0000 | -2.15 | 44565000.0000 | -10.10 | 39229000.0000 | 6.04 |
| 202206 | 569928000.0000 | 35.08 | 86808000.0000 | 11.84 | 11747000.0000 | -72.68 | 16066000.0000 | -58.14 |
| 202112 | 997841000.0000 | 41.03 | 166247000.0000 | 19.01 | 49574000.0000 | -51.74 | 36996000.0000 | -58.90 |
| 202106 | 421909000.0000 | -7.84 | 77618000.0000 | 4.48 | 42990000.0000 | 2.40 | 38381000.0000 | 5.20 |
| 202012 | 707548000.0000 | -41.64 | 139693000.0000 | -37.21 | 102715000.0000 | -17.47 | 90018000.0000 | -18.45 |
| 202006 | 457785000.0000 | -31.01 | 74291000.0000 | -34.91 | 41982000.0000 | -33.59 | 36484000.0000 | -34.57 |
| 201912 | 1212288000.0000 | -4.62 | 222476000.0000 | -10.78 | 124456000.0000 | 36.29 | 110383000.0000 | 2.75 |
| 201906 | 663544000.0000 | -4.60 | 114135000.0000 | -14.39 | 63220000.0000 | -32.57 | 55761000.0000 | 44.38 |
| 201812 | 1271001000.0000 | 6.47 | 249368000.0000 | -10.77 | 91315000.0000 | -39.93 | 107430000.0000 | 21.16 |
| 201806 | 695571000.0000 | -50.51 | 133322000.0000 | -68.20 | 93751000.0000 | 35.63 | 38620000.0000 | 0.12 |
| 201712 | 1193724000.0000 | -58.18 | 279456000.0000 | -69.48 | 152005000.0000 | 15.99 | 88669000.0000 | 0.40 |
| 201706 | 1405428000.0000 | 15.68 | 419315000.0000 | -12.57 | 69125000.0000 | -38.22 | 38575000.0000 | 0.27 |
| 201612 | 2854683000.0000 | -34.96 | 915669000.0000 | -51.57 | 131053000.0000 | 132.46 | 88320000.0000 | 0.19 |
| 201606 | 1214978000.0000 | -47.06 | 479592000.0000 | -53.79 | 111896000.0000 | 139.43 | 38473000.0000 | 1.96 |
| 201512 | 4389016000.0000 | -25.03 | 1890610000.0000 | -23.47 | 56376000.0000 | -61.62 | 88152000.0000 | -26.17 |
| 201506 | 2294997000.0000 | -22.15 | 1037861000.0000 | -16.41 | 46735000.0000 | -3.03 | 37732000.0000 | -16.41 |
| 201412 | 5854683000.0000 | -13.32 | 2470426000.0000 | -11.82 | 146903000.0000 | 54.08 | 119405000.0000 | -13.76 |
| 201406 | 2948086000.0000 | -13.05 | 1241576000.0000 | -15.86 | 48194000.0000 | -31.26 | 45140000.0000 | -15.21 |
| 201312 | 6754220000.0000 | -0.70 | 2801503000.0000 | -6.60 | 95344000.0000 | -54.93 | 138455000.0000 | -13.94 |
| 201306 | 3390561000.0000 | 4.18 | 1475662000.0000 | 4.54 | 70114000.0000 | -9.39 | 53236000.0000 | -34.51 |
| 201212 | 6801829000.0000 | -0.58 | 2999445000.0000 | 5.90 | 211540000.0000 | -44.54 | 160876000.0000 | -49.29 |
| 201206 | 3254373000.0000 | 2.19 | 1411622000.0000 | 2.50 | 77378000.0000 | -64.49 | 81293000.0000 | -52.72 |
| 201112 | 6841585000.0000 | 10.58 | 2832332000.0000 | 7.45 | 381419000.0000 | -11.05 | 317268000.0000 | -12.74 |
| 201106 | 3184521000.0000 | 13.47 | 1377157000.0000 | 11.10 | 217893000.0000 | 64.68 | 171938000.0000 | 57.86 |
| 201012 | 6186864000.0000 | 7.27 | 2635981000.0000 | 4.99 | 428817000.0000 | 24.88 | 363608000.0000 | 40.10 |
| 201006 | 2806390000.0000 | 7.33 | 1239601000.0000 | 8.69 | 132316000.0000 | -11.40 | 108920000.0000 | -11.91 |
| 200912 | 5767808000.0000 | 3.48 | 2510636000.0000 | 5.82 | 343371000.0000 | 78.46 | 259538000.0000 | 206.36 |
| 200906 | 2614668000.0000 | 1.23 | 1140461000.0000 | -2.07 | 149338000.0000 | -25.35 | 123643000.0000 | -19.68 |
| 200812 | 5573751000.0000 | 16.51 | 2372546000.0000 | 14.76 | 192408000.0000 | -69.86 | 84718000.0000 | -83.57 |
| 200806 | 2582822000.0000 | 15.78 | 1164600000.0000 | 17.55 | 200061000.0000 | 8.02 | 153929000.0000 | 10.34 |
| 200712 | 4783880000.0000 | 8.79 | 2067357000.0000 | 13.32 | 638389000.0000 | 63.17 | 515749000.0000 | 89.91 |
| 200706 | 2230713000.0000 | 11.40 | 990692000.0000 | 17.10 | 185212000.0000 | 2.17 | 139506000.0000 | 11.41 |
| 200612 | 4397359000.0000 | 15.65 | 1824317000.0000 | 12.21 | 391244000.0000 | 5.48 | 271582000.0000 | 11.85 |
| 200606 | 2002435000.0000 | 13.61 | 846057000.0000 | 13.86 | 181272000.0000 | 9.54 | 125223000.0000 | 10.99 |
| 200512 | 3802398000.0000 | 6.10 | 1625819000.0000 | 4.80 | 370931000.0000 | 2.20 | 242809000.0000 | 10.77 |
| 200506 | 1762520000.0000 | 3.35 | 743067000.0000 | 0.04 | 165488000.0000 | -2.50 | 112827000.0000 | 10.96 |
| 200412 | 3583751000.0000 | 8.26 | 1551311000.0000 | 6.86 | 362939000.0000 | -0.35 | 219193000.0000 | 32.82 |
| 200406 | 1705386000.0000 | 11.53 | 742734000.0000 | 14.98 | 169738000.0000 | -2.85 | 101685000.0000 | 10.33 |
| 200312 | 3310309000.0000 | 35.86 | 1451724000.0000 | 43.23 | 364210000.0000 | 50.73 | 165025000.0000 | 28.85 |
| 200306 | 1529057000.0000 | -- | 645981000.0000 | -- | 174717000.0000 | -- | 92168000.0000 | -- |
| 200212 | 2436567000.0000 | -- | 1013565000.0000 | -- | 241636000.0000 | -- | 128080000.0000 | -- |
| 200209 | 1621170000.0000 | 11.07 | 676977000.0000 | 5.29 | 167775000.0000 | -5.64 | 92057000.0000 | 1.05 |
| 200203 | 2924850000.0000 | -2.61 | 1231127000.0000 | -3.21 | 267337000.0000 | -24.22 | 152765000.0000 | -15.42 |
| 200109 | 1459567000.0000 | -7.69 | 642985000.0000 | -9.69 | 177802000.0000 | -22.89 | 91098000.0000 | -30.19 |
| 200103 | 3003243000.0000 | -0.91 | 1271920000.0000 | -5.01 | 352785000.0000 | -13.67 | 180626000.0000 | -24.90 |
| 200009 | 1581097000.0000 | -- | 712006000.0000 | -- | 230573000.0000 | -- | 130500000.0000 | -- |
| 200003 | 3030806000.0000 | -- | 1339036000.0000 | -- | 408654000.0000 | -- | 240503000.0000 | -- |
盈利能力分析
| 类别\年份 | 销售毛利率 （%) |
主营利润率 （%) |
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) |
| 202406 | 36.30 | -- | 1.27 | 0.93 | 1.13 | -- | 0.16 |
| 202312 | 19.53 | -- | 1.70 | 1.84 | 2.96 | -- | 0.27 |
| 202306 | 21.41 | -- | 0.71 | 0.74 | 2.33 | -- | 0.15 |
| 202212 | 15.34 | -- | 1.43 | 1.62 | 5.62 | -- | 0.34 |
| 202206 | 15.23 | -- | 0.37 | 0.66 | 2.59 | -- | 0.18 |
| 202112 | 16.66 | -- | 1.50 | 1.5 | 4.99 | -- | 0.30 |
| 202106 | 18.40 | -- | 1.35 | 1.49 | -- | -- | 0.13 |
| 202012 | 19.74 | -- | 3.26 | 3.49 | 8.19 | -- | 0.22 |
| 202006 | 16.23 | -- | 1.40 | 1.47 | -- | -- | 0.15 |
| 201912 | 18.35 | -- | 4.13 | 4.39 | 14.19 | -- | 0.40 |
| 201906 | 17.20 | -- | 2.12 | 2.23 | -- | -- | 0.22 |
| 201812 | 19.62 | -- | 2.73 | 4.39 | 16.13 | -- | 0.38 |
| 201806 | 19.17 | -- | 2.26 | 1.54 | 1.81 | -- | 0.17 |
| 201712 | 23.41 | -- | 3.23 | 3.48 | 2.59 | -- | 0.25 |
| 201706 | 29.84 | -- | 1.55 | 1.57 | 3.83 | -- | 0.32 |
| 201612 | 32.08 | -- | 3.19 | 3.6 | 4.07 | -- | 0.69 |
| 201606 | 39.47 | -- | 2.74 | 1.56 | 1.21 | -- | 0.30 |
| 201512 | 43.08 | -- | 1.53 | 4.32 | 4.23 | -- | 1.19 |
| 201506 | 45.22 | -- | 1.27 | 1.81 | 2.14 | -- | 0.62 |
| 201412 | 42.20 | -- | 3.04 | 5.59 | 4.73 | -- | 1.21 |
| 201406 | 42.11 | -- | 1.02 | 2.07 | 2.45 | -- | 0.63 |
| 201312 | 41.48 | -- | 2.23 | 6.2 | 4.39 | -- | 1.58 |
| 201306 | 43.52 | -- | 1.52 | 2.3 | 1.98 | -- | 0.73 |
| 201212 | 44.10 | -- | 4.03 | 6.65 | 3.47 | -- | 1.30 |
| 201206 | 43.38 | -- | 1.65 | 3.45 | 1.69 | -- | 0.69 |
| 201112 | 41.40 | -- | 7.43 | 12.63 | 3.44 | -- | 1.33 |
| 201106 | 43.25 | -- | 4.36 | 6.41 | 2.10 | -- | 0.64 |
| 201012 | 42.61 | -- | 8.45 | 14.52 | 3.87 | -- | 1.22 |
| 201006 | 44.17 | -- | 3.04 | 5.07 | 2.06 | -- | 0.65 |
| 200912 | 43.53 | -- | 7.98 | 12.53 | 4.34 | -- | 1.34 |
| 200906 | 43.62 | -- | 3.86 | 6.57 | 1.90 | -- | 0.68 |
| 200812 | 42.57 | -- | 4.54 | 4.6 | 3.79 | -- | 1.31 |
| 200806 | 45.09 | -- | 4.89 | 7.98 | 1.95 | -- | 0.63 |
| 200712 | 43.22 | -- | 15.53 | 25.06 | 4.13 | -- | 1.16 |
| 200706 | 44.41 | -- | 5.29 | 8.37 | 2.06 | -- | 0.64 |
| 200612 | 41.49 | -- | 10.54 | 15.76 | 4.22 | -- | 1.18 |
| 200606 | 42.25 | -- | 5.33 | 7.86 | 1.95 | -- | 0.59 |
| 200512 | 42.76 | -- | 10.87 | 14.6 | 3.88 | -- | 1.11 |
| 200506 | 42.16 | -- | 5.70 | 7.57 | 2.14 | -- | 0.61 |
| 200412 | 43.29 | -- | 11.98 | 14.91 | 3.61 | -- | 1.18 |
| 200406 | 43.55 | -- | 5.97 | 7.6 | 1.96 | -- | 0.60 |
| 200312 | 43.85 | -- | 12.67 | 12.29 | 3.63 | -- | 1.15 |
| 200306 | 42.25 | -- | 6.61 | 7.36 | 1.80 | -- | 0.58 |
| 200212 | 41.60 | -- | 9.39 | 10.24 | 2.70 | -- | 0.95 |
| 200209 | 41.76 | -- | 6.94 | 7.41 | 2.03 | -- | 0.67 |
| 200203 | 42.09 | -- | 11.30 | 12.49 | 3.43 | -- | 1.24 |
| 200109 | 44.05 | -- | 7.30 | 7.76 | 1.77 | -- | 0.60 |
| 200103 | 42.35 | -- | 14.11 | 15.56 | 3.36 | -- | 1.20 |
| 200009 | 45.03 | -- | -- | -- | -- | -- | -- |
| 200003 | 44.18 | -- | 16.24 | 21.91 | 2.94 | -- | 1.20 |
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 |
| 202406 | 21.80 | 78.20 | -- | -- |
| 202312 | 22.12 | 77.88 | -- | -- |
| 202306 | 19.10 | 80.90 | -- | -- |
| 202212 | 22.07 | 77.93 | -- | -- |
| 202206 | 22.07 | 77.93 | -- | -- |
| 202112 | 24.47 | 75.53 | -- | -- |
| 202106 | 18.68 | 81.32 | -- | -- |
| 202012 | 17.36 | 82.64 | -- | -- |
| 202006 | 16.68 | 83.32 | -- | -- |
| 201912 | 15.92 | 84.08 | -- | -- |
| 201906 | 15.39 | 84.61 | -- | -- |
| 201812 | 26.24 | 73.76 | -- | -- |
| 201806 | 39.37 | 60.63 | -- | -- |
| 201712 | 45.67 | 54.33 | -- | -- |
| 201706 | 44.76 | 55.24 | -- | -- |
| 201612 | 39.99 | 60.01 | -- | -- |
| 201606 | 39.18 | 60.82 | -- | -- |
| 201512 | 44.56 | 55.44 | -- | -- |
| 201506 | 43.21 | 56.79 | -- | -- |
| 201412 | 55.64 | 44.36 | -- | -- |
| 201406 | 53.42 | 46.58 | -- | -- |
| 201312 | 47.62 | 52.38 | -- | -- |
| 201306 | 47.97 | 52.03 | -- | -- |
| 201212 | 51.68 | 48.32 | -- | -- |
| 201206 | 47.26 | 52.74 | -- | -- |
| 201112 | 48.44 | 51.56 | -- | -- |
| 201106 | 43.57 | 56.43 | -- | -- |
| 201012 | 48.06 | 51.94 | -- | -- |
| 201006 | 47.11 | 52.89 | -- | -- |
| 200912 | 48.34 | 51.66 | -- | -- |
| 200906 | 47.81 | 52.19 | -- | -- |
| 200812 | 53.29 | 46.71 | -- | -- |
| 200806 | 48.95 | 51.05 | -- | -- |
| 200712 | 46.31 | 53.69 | -- | -- |
| 200706 | 47.70 | 52.30 | -- | -- |
| 200612 | 49.67 | 50.33 | -- | -- |
| 200606 | 47.98 | 52.02 | -- | -- |
| 200512 | 46.87 | 53.13 | -- | -- |
| 200506 | 42.75 | 57.25 | -- | -- |
| 200412 | 46.53 | 53.47 | -- | -- |
| 200406 | 45.15 | 54.85 | -- | -- |
| 200312 | 46.91 | 53.09 | -- | -- |
| 200306 | 44.72 | 55.28 | -- | -- |
| 200212 | 45.28 | 54.72 | -- | -- |
| 200209 | 42.54 | 57.46 | -- | -- |
| 200203 | 40.36 | 59.64 | -- | -- |
| 200109 | 43.20 | 56.80 | -- | -- |
| 200103 | 44.69 | 55.31 | -- | -- |
| 200009 | -- | -- | -- | -- |
| 200003 | 47.09 | 52.91 | -- | -- |
成本费用分析
| 类别\年份 | 销售成本 （港元) |
销售费用 （港元) |
管理费用 （港元) |
财务费用 （港元) |
| 202406 | 337552000.0000 | -- | 45501000.0000 | 1859000.0000 |
| 202312 | 660878000.0000 | -- | 86293000.0000 | 2510000.0000 |
| 202306 | 356976000.0000 | -- | 38987000.0000 | 2111000.0000 |
| 202212 | 898006000.0000 | -- | 92778000.0000 | 3335000.0000 |
| 202206 | 483120000.0000 | -- | 35475000.0000 | 1943000.0000 |
| 202112 | 831594000.0000 | -- | 82285000.0000 | 2492000.0000 |
| 202106 | 344291000.0000 | -- | 38251000.0000 | 1399000.0000 |
| 202012 | 567855000.0000 | -- | 79489000.0000 | 2084000.0000 |
| 202006 | 383494000.0000 | -- | 31524000.0000 | 1415000.0000 |
| 201912 | 989812000.0000 | -- | 85143000.0000 | 5481000.0000 |
| 201906 | 549409000.0000 | -- | 36571000.0000 | 4724000.0000 |
| 201812 | 1021633000.0000 | -- | 122774000.0000 | 10782000.0000 |
| 201806 | 562249000.0000 | -- | 54626000.0000 | 5550000.0000 |
| 201712 | 914268000.0000 | -- | 140931000.0000 | 9365000.0000 |
| 201706 | 986113000.0000 | -- | 162238000.0000 | 3522000.0000 |
| 201612 | 1939014000.0000 | -- | 364712000.0000 | 9049000.0000 |
| 201606 | 735386000.0000 | -- | 162281000.0000 | 6276000.0000 |
| 201512 | 2498406000.0000 | -- | 595436000.0000 | 6912000.0000 |
| 201506 | 1257136000.0000 | -- | 300809000.0000 | 4446000.0000 |
| 201412 | 3384257000.0000 | -- | 754252000.0000 | 14630000.0000 |
| 201406 | 1706510000.0000 | -- | 376675000.0000 | 7180000.0000 |
| 201312 | 3952717000.0000 | -- | 774749000.0000 | 6884000.0000 |
| 201306 | 1914899000.0000 | -- | 371501000.0000 | 1981000.0000 |
| 201212 | 3802384000.0000 | -- | 752662000.0000 | 8893000.0000 |
| 201206 | 1842751000.0000 | -- | 391424000.0000 | 3729000.0000 |
| 201112 | 4009253000.0000 | -- | 757458000.0000 | 7630000.0000 |
| 201106 | 1807364000.0000 | -- | 362704000.0000 | 3602000.0000 |
| 201012 | 3550883000.0000 | -- | 775840000.0000 | 12411000.0000 |
| 201006 | 1566789000.0000 | -- | 340798000.0000 | 5403000.0000 |
| 200912 | 3257172000.0000 | -- | 706115000.0000 | 9723000.0000 |
| 200906 | 1474207000.0000 | -- | 327421000.0000 | 4469000.0000 |
| 200812 | 3201205000.0000 | -- | 643202000.0000 | 15916000.0000 |
| 200806 | 1418222000.0000 | -- | 315560000.0000 | 6898000.0000 |
| 200712 | 2716523000.0000 | -- | 622211000.0000 | 16595000.0000 |
| 200706 | 1240021000.0000 | -- | 278029000.0000 | 8211000.0000 |
| 200612 | 2573042000.0000 | -- | 524098000.0000 | 17837000.0000 |
| 200606 | 1156378000.0000 | -- | 258110000.0000 | 7016000.0000 |
| 200512 | 2176579000.0000 | -- | 475901000.0000 | 9481000.0000 |
| 200506 | 1019453000.0000 | -- | 229275000.0000 | 4241000.0000 |
| 200412 | 2032440000.0000 | -- | 475306000.0000 | 7944000.0000 |
| 200406 | 962652000.0000 | -- | 230805000.0000 | 9570000.0000 |
| 200312 | 1858585000.0000 | -- | 440901000.0000 | 18273000.0000 |
| 200306 | 883076000.0000 | -- | 225025000.0000 | 10317000.0000 |
| 200212 | 1423002000.0000 | -- | 316790000.0000 | 15723000.0000 |
| 200209 | 944193000.0000 | -- | 224198000.0000 | 13304000.0000 |
| 200203 | 1693723000.0000 | -- | 412350000.0000 | 31691000.0000 |
| 200109 | 816582000.0000 | -- | 225196000.0000 | 18233000.0000 |
| 200103 | 1731323000.0000 | -- | 409810000.0000 | 41021000.0000 |
| 200009 | 869091000.0000 | -- | 225016000.0000 | 19802000.0000 |
| 200003 | 1691770000.0000 | -- | 383284000.0000 | 47847000.0000 |