中商官网
研究报告
碧生源（HK0926）
主要经济指标
| 类别\年份 | 营业额 （元) |
营业额同比 （%) |
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 | 484301000.0000 | -41.81 | 325842000.0000 | -16.54 | 27521000.0000 | -118.39 | 14804000.0000 | -104.95 |
| 2024-06 | 254286000.0000 | -25.83 | 173435000.0000 | -22.08 | 13125000.0000 | 17.61 | 7813000.0000 | -106.72 |
| 2023-12 | 832306000.0000 | -17.04 | 390429000.0000 | -10.16 | -149681000.0000 | 63.87 | -299243000.0000 | 201.99 |
| 2022-12 | 1003257000.0000 | -8.89 | 434596000.0000 | -37.79 | -91342000.0000 | 0.68 | -99089000.0000 | -32.00 |
| 2023-06 | 342828000.0000 | -29.76 | 222579000.0000 | -31.85 | 11160000.0000 | 125.96 | -116219000.0000 | 1655.31 |
| 2021-06 | 670695000.0000 | 9.99 | 455857000.0000 | 3.30 | 65922000.0000 | 12.76 | 26429000.0000 | 181.64 |
| 2021-12 | 1101150000.0000 | -14.82 | 698550000.0000 | -23.52 | -90724000.0000 | -178.85 | -145713000.0000 | -420.40 |
| 2022-06 | 488082000.0000 | -27.23 | 326595000.0000 | -28.36 | 4939000.0000 | -92.51 | -6621000.0000 | -125.05 |
| 2020-12 | 1292711000.0000 | 59.17 | 913326000.0000 | 56.27 | 115058000.0000 | -40.45 | 45479000.0000 | -71.99 |
| 2020-06 | 609775000.0000 | 80.29 | 441308000.0000 | 78.82 | 58464000.0000 | -71.83 | 9384000.0000 | -94.39 |
| 2019-12 | 812160000.0000 | 114.64 | 584452000.0000 | 128.91 | 193207000.0000 | -259.20 | 162348000.0000 | -270.36 |
| 2018-12 | 378378000.0000 | -30.30 | 255317000.0000 | -40.65 | -121359000.0000 | 1589.30 | -95299000.0000 | -2432.33 |
| 2019-06 | 338222000.0000 | 101.72 | 246788000.0000 | 102.98 | 207508000.0000 | -583.04 | 167173000.0000 | -738.19 |
| 2018-06 | 167669000.0000 | -41.83 | 121581000.0000 | -48.20 | -42959000.0000 | -234.90 | -26195000.0000 | -195.63 |
| 2017-12 | 542870000.0000 | 5.46 | 430193000.0000 | 1.10 | -7184000.0000 | -89.83 | 4086000.0000 | -105.95 |
| 2016-12 | 514749000.0000 | -22.34 | 425520000.0000 | -28.39 | -70671000.0000 | -209.67 | -68714000.0000 | -174.45 |
| 2017-06 | 288241000.0000 | -11.18 | 234734000.0000 | -14.36 | 31846000.0000 | 257.82 | 27392000.0000 | 643.94 |
| 2016-06 | 324540000.0000 | -6.71 | 274086000.0000 | -9.09 | 8900000.0000 | -81.52 | 3682000.0000 | -90.63 |
| 2014-12 | 563888000.0000 | 15.67 | 475281000.0000 | 17.03 | 54507000.0000 | -156.22 | 45035000.0000 | -150.05 |
| 2015-12 | 662805000.0000 | 17.54 | 594237000.0000 | 25.03 | 64439000.0000 | 18.22 | 92291000.0000 | 104.93 |
| 2015-06 | 347883000.0000 | 10.79 | 301496000.0000 | 11.64 | 48164000.0000 | 62.72 | 39292000.0000 | 128.42 |
| 2013-06 | 251802000.0000 | -22.56 | 216799000.0000 | -22.44 | -370000.0000 | -99.76 | -4576000.0000 | -97.27 |
| 2014-06 | 314001000.0000 | 24.70 | 270053000.0000 | 24.56 | 29599000.0000 | -8099.73 | 17202000.0000 | -475.92 |
| 2013-12 | 487500000.0000 | 2.59 | 406103000.0000 | 3.57 | -96946000.0000 | -71.79 | -89976000.0000 | -73.71 |
| 2012-12 | 475182000.0000 | -43.46 | 392119000.0000 | -46.84 | -343697000.0000 | 4894.14 | -342187000.0000 | 737.13 |
| 2012-06 | 325157000.0000 | -36.53 | 279538000.0000 | -39.05 | -154336000.0000 | -212.21 | -167554000.0000 | -247.86 |
| 2011-12 | 840409000.0000 | -3.87 | 737639000.0000 | -5.80 | -6882000.0000 | -106.80 | -40876000.0000 | -168.52 |
| 2011-06 | 512323000.0000 | 38.96 | 458602000.0000 | 38.67 | 137542000.0000 | 213.68 | 113323000.0000 | 436.87 |
| 2010-12 | 874216000.0000 | 35.22 | 783081000.0000 | 35.45 | 101146000.0000 | -43.08 | 59655000.0000 | -57.90 |
| 2009-06 | 223679000.0000 | -- | 201680000.0000 | -- | 82511000.0000 | -- | 68944000.0000 | -- |
| 2010-06 | 368684000.0000 | 64.83 | 330722000.0000 | 63.98 | 43848000.0000 | -46.86 | 21108000.0000 | -69.38 |
| 2009-12 | 646535000.0000 | 80.48 | 578134000.0000 | 93.93 | 177713000.0000 | 45.63 | 141707000.0000 | 16.17 |
| 2007-12 | 163100000.0000 | -- | 115372000.0000 | -- | 47597000.0000 | -- | 47595000.0000 | -- |
| 2008-12 | 358231000.0000 | 119.64 | 298117000.0000 | 158.40 | 122033000.0000 | 156.39 | 121979000.0000 | 156.29 |
| 2025-06 | 258913000.0000 | 1.82 | 177551000.0000 | 2.37 | 20544000.0000 | 56.53 | -- | -100.00 |
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) |
| 2024-12 | 67.28 | 4.6300 | 4.91 | 3.1100 | 6.00 | -- | 0.86 |
| 2024-06 | 68.20 | 4.7300 | 1.94 | 1.3900 | 4.07 | -- | 0.38 |
| 2023-12 | 46.91 | -27.7500 | -21.23 | -54.0200 | 18.75 | -- | 1.18 |
| 2022-12 | 43.32 | -8.0600 | -5.94 | -11.6000 | 5.21 | -- | 0.65 |
| 2023-06 | 64.92 | 3.6000 | 1.22 | -15.7500 | 3.41 | -- | 0.38 |
| 2021-06 | 67.97 | 7.7800 | 3.68 | 2.6700 | 1.40 | -- | 0.37 |
| 2021-12 | 63.44 | -8.2600 | -5.52 | -17.6100 | 2.95 | -- | 0.67 |
| 2022-06 | 66.91 | 1.9000 | 0.32 | -0.8100 | 1.21 | -- | 0.32 |
| 2020-12 | 70.65 | 8.5300 | 6.21 | 4.4800 | 2.72 | -- | 0.70 |
| 2020-06 | 72.37 | 9.6100 | 3.30 | 0.9600 | 1.77 | -- | 0.34 |
| 2019-12 | 71.96 | 25.3700 | 11.59 | 16.7600 | 3.78 | -- | 0.49 |
| 2018-12 | 67.48 | -31.7300 | -8.45 | -9.8900 | 4.04 | -- | 0.26 |
| 2019-06 | 72.97 | 61.3500 | 13.31 | 14.7800 | 2.13 | -- | 0.22 |
| 2018-06 | 72.51 | -25.6200 | -3.03 | -2.5400 | 2.08 | -- | 0.12 |
| 2017-12 | 79.24 | -3.0900 | -0.52 | 0.3900 | 6.37 | -- | 0.39 |
| 2016-12 | 82.67 | -13.1500 | -6.17 | -6.9400 | 3.93 | -- | 0.45 |
| 2017-06 | 81.44 | 11.8700 | 2.50 | 2.6100 | 2.75 | -- | 0.23 |
| 2016-06 | 84.45 | 2.8300 | 0.70 | 0.3300 | 2.70 | -- | 0.25 |
| 2014-12 | 84.29 | 9.6700 | 4.01 | 3.8100 | 17.33 | -- | 0.42 |
| 2015-12 | 89.65 | 9.7200 | 4.57 | 7.4400 | 11.08 | -- | 0.47 |
| 2015-06 | 86.67 | 13.8400 | 3.32 | 3.2700 | 4.28 | -- | 0.24 |
| 2013-06 | 86.10 | -0.1500 | -0.03 | -0.3700 | 2.61 | -- | 0.17 |
| 2014-06 | 86.00 | 9.4300 | 2.12 | 1.4700 | 3.24 | -- | 0.22 |
| 2013-12 | 83.30 | -19.8900 | -7.37 | -7.8100 | 14.35 | -- | 0.37 |
| 2012-12 | 82.52 | -72.3300 | -24.78 | -27.7000 | 10.24 | -- | 0.34 |
| 2012-06 | 85.97 | -47.4700 | -10.10 | -11.8800 | 4.10 | -- | 0.21 |
| 2011-12 | 87.77 | -0.8200 | -0.36 | -2.4400 | 12.09 | -- | 0.44 |
| 2011-06 | 89.51 | 26.8500 | 6.93 | 6.1400 | 5.34 | -- | 0.26 |
| 2010-12 | 89.58 | 11.5700 | 5.37 | 3.4400 | 16.08 | -- | 0.46 |
| 2009-06 | 90.16 | 36.8900 | -- | -- | -- | -- | -- |
| 2010-06 | 89.70 | 11.8900 | 6.25 | 6.3500 | 2.87 | -- | 0.53 |
| 2009-12 | 89.42 | 27.4900 | 31.37 | 47.3100 | 10.69 | -- | 1.14 |
| 2007-12 | 70.74 | 29.1800 | 44.51 | 125.3700 | 8.43 | -- | 1.53 |
| 2008-12 | 83.22 | 34.0700 | 43.87 | 76.2600 | 8.98 | -- | 1.29 |
| 2025-06 | 68.58 | -- | 3.47 | -- | -- | -- | 0.44 |
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 | 15.22 | 84.78 | 2.96 | 2.63 |
| 2024-06 | 16.88 | 83.12 | 3.17 | 2.99 |
| 2023-12 | 21.42 | 78.58 | 2.94 | 2.78 |
| 2022-12 | 31.53 | 68.47 | 2.12 | 1.81 |
| 2023-06 | 18.99 | 81.01 | 3.62 | 3.40 |
| 2021-06 | 32.07 | 67.93 | 2.15 | 1.76 |
| 2021-12 | 35.73 | 64.27 | 1.58 | 1.23 |
| 2022-06 | 33.68 | 66.32 | 1.69 | 1.32 |
| 2020-12 | 34.69 | 65.31 | 2.13 | 1.85 |
| 2020-06 | 36.35 | 63.65 | 2.08 | 1.90 |
| 2019-12 | 35.27 | 64.73 | 2.05 | 1.93 |
| 2018-12 | 27.00 | 73.00 | 2.03 | 1.93 |
| 2019-06 | 21.61 | 78.39 | 3.19 | 3.01 |
| 2018-06 | 21.34 | 78.66 | 1.27 | 1.18 |
| 2017-12 | 17.79 | 82.21 | 1.49 | 1.39 |
| 2016-12 | 13.56 | 86.44 | 1.63 | 1.47 |
| 2017-06 | 17.54 | 82.46 | 1.38 | 1.28 |
| 2016-06 | 13.76 | 86.24 | 2.27 | 2.15 |
| 2014-12 | 12.87 | 87.13 | 3.33 | 3.30 |
| 2015-12 | 11.73 | 88.27 | 3.57 | 3.53 |
| 2015-06 | 16.33 | 83.67 | 2.89 | 2.84 |
| 2013-06 | 15.26 | 84.74 | 3.00 | 2.93 |
| 2014-06 | 16.40 | 83.60 | 2.73 | 2.67 |
| 2013-12 | 12.45 | 87.55 | 3.30 | 3.26 |
| 2012-12 | 10.91 | 89.09 | 4.07 | 4.01 |
| 2012-06 | 7.69 | 92.31 | 6.85 | 6.74 |
| 2011-12 | 12.23 | 87.77 | 4.88 | 4.85 |
| 2011-06 | 6.92 | 93.08 | 12.37 | 12.29 |
| 2010-12 | 7.80 | 92.20 | 11.36 | 11.32 |
| 2009-06 | -- | -- | -- | -- |
| 2010-06 | 52.67 | 47.33 | 2.58 | 2.47 |
| 2009-12 | 47.13 | 52.87 | 2.99 | 2.93 |
| 2007-12 | 64.50 | 35.50 | 0.77 | 0.68 |
| 2008-12 | 42.50 | 57.50 | 2.12 | 2.04 |
| 2025-06 | 17.64 | 0.00 | -- | -- |
成本费用分析
| 类别\年份 | 销售成本 （元) |
销售费用 （元) |
管理费用 （元) |
财务费用 （元) |
| 2024/12/31 0:00:00 | 158459000.0000 | -- | 118871000.0000 | -893000.0000 |
| 2024/6/30 0:00:00 | 80851000.0000 | -- | 59337000.0000 | -370000.0000 |
| 2023/12/31 0:00:00 | 441877000.0000 | -- | 187972000.0000 | 1350000.0000 |
| 2022/12/31 0:00:00 | 568661000.0000 | -- | 149622000.0000 | 6122000.0000 |
| 2023/6/30 0:00:00 | 120249000.0000 | -- | 56823000.0000 | 1217000.0000 |
| 2021/6/30 0:00:00 | 214838000.0000 | -- | 128681000.0000 | 1459000.0000 |
| 2021/12/31 0:00:00 | 402600000.0000 | -- | 267464000.0000 | 2863000.0000 |
| 2022/6/30 0:00:00 | 161487000.0000 | -- | 63344000.0000 | 496000.0000 |
| 2020/12/31 0:00:00 | 379385000.0000 | -- | 228222000.0000 | 3548000.0000 |
| 2020/6/30 0:00:00 | 168467000.0000 | -- | 88166000.0000 | 1466000.0000 |
| 2019/12/31 0:00:00 | 227708000.0000 | -- | 155133000.0000 | 2284000.0000 |
| 2018/12/31 0:00:00 | 123061000.0000 | -- | 135965000.0000 | 6665000.0000 |
| 2019/6/30 0:00:00 | 91434000.0000 | -- | 65490000.0000 | 3758000.0000 |
| 2018/6/30 0:00:00 | 46088000.0000 | -- | 63166000.0000 | 2856000.0000 |
| 2017/12/31 0:00:00 | 112677000.0000 | -- | 122787000.0000 | 180000.0000 |
| 2016/12/31 0:00:00 | 89229000.0000 | -- | 89534000.0000 | -- |
| 2017/6/30 0:00:00 | 53507000.0000 | -- | 58708000.0000 | -- |
| 2016/6/30 0:00:00 | 50454000.0000 | -- | 43877000.0000 | -- |
| 2014/12/31 0:00:00 | 88607000.0000 | -- | 107232000.0000 | -- |
| 2015/12/31 0:00:00 | 68568000.0000 | -- | 123972000.0000 | -- |
| 2015/6/30 0:00:00 | 46387000.0000 | -- | 55126000.0000 | -- |
| 2013/6/30 0:00:00 | 35003000.0000 | -- | 59928000.0000 | -- |
| 2014/6/30 0:00:00 | 43948000.0000 | -- | 44661000.0000 | -- |
| 2013/12/31 0:00:00 | 81397000.0000 | -- | 119079000.0000 | -- |
| 2012/12/31 0:00:00 | 83063000.0000 | -- | 127347000.0000 | -- |
| 2012/6/30 0:00:00 | 45619000.0000 | -- | 60582000.0000 | -- |
| 2011/12/31 0:00:00 | 102770000.0000 | -- | 129750000.0000 | -- |
| 2011/6/30 0:00:00 | 53721000.0000 | -- | 56019000.0000 | -- |
| 2010/12/31 0:00:00 | 91135000.0000 | -- | 96810000.0000 | 8360000.0000 |
| 2009/6/30 0:00:00 | 21999000.0000 | -- | 11436000.0000 | 439000.0000 |
| 2010/6/30 0:00:00 | 37962000.0000 | -- | 29952000.0000 | 2734000.0000 |
| 2009/12/31 0:00:00 | 68401000.0000 | -- | 27800000.0000 | 8654000.0000 |
| 2007/12/31 0:00:00 | 47728000.0000 | -- | 5522000.0000 | 366000.0000 |
| 2008/12/31 0:00:00 | 60114000.0000 | -- | 11524000.0000 | 1353000.0000 |
| 2025/6/30 0:00:00 | 81362000.0000 | -- | 39962000.0000 | -1059000.0000 |