300086 康芝药业
2026/03 - 三个月2025/122024/122023/122022/12

盈利能力分析
净资产收益率 ROE (%)-1.315-22.840-17.514-1.035-13.303
总资产报酬率 ROA (%)-0.666-12.217-10.403-0.616-7.903
投入资产回报率 ROIC (%)-0.847-14.815-11.989-0.700-8.946

边际利润分析
销售毛利率 (%)60.56454.20155.04357.25550.796
营业利润率 (%)-6.692-55.202-45.682-1.193-39.834
息税前利润/营业总收入 (%)-2.941-51.830-43.3611.854-36.693
净利润/营业总收入 (%)-12.570-50.208-47.637-2.902-36.949

收益指标分析
经营活动净收益/利润总额(%)137.50571.22571.6088.55669.002
价值变动净收益/利润总额(%)0.00013.7170.647118.8498.689
营业外收支净额/利润总额(%)-1.1670.8344.29415.7533.661

偿债能力分析
流动比率 (X)0.4960.5220.8501.5121.329
速动比率 (X)0.2000.2470.4910.8930.991
资产负债率 (%)47.67248.56442.27636.83040.768
带息债务/全部投入资本 (%)27.59428.47028.34024.88130.931
股东权益/带息债务 (%)234.917225.108231.128284.242209.659
股东权益/负债合计 (%)107.217103.440133.500167.300141.076
利息保障倍数 (X)-0.801-13.511-9.9200.567-7.883

营运能力分析
应收账款周转天数 (天)36.01740.51678.21745.68874.092
存货周转天数 (天)378.624292.959361.355248.551251.465