300235 方直科技
2026/06 - 中期2025/122024/122023/122022/12

盈利能力分析
净资产收益率 ROE (%)0.8182.6402.0644.5843.467
总资产报酬率 ROA (%)0.8002.5662.0104.4643.357
投入资产回报率 ROIC (%)0.8172.6302.0554.5723.455

边际利润分析
销售毛利率 (%)79.47177.95282.83676.33073.399
营业利润率 (%)18.45622.80621.62835.52424.659
息税前利润/营业总收入 (%)17.46719.10218.17233.65721.484
净利润/营业总收入 (%)14.67320.39015.72331.33321.645

收益指标分析
经营活动净收益/利润总额(%)39.74456.97154.37659.04872.371
价值变动净收益/利润总额(%)37.66526.14921.47818.6333.075
营业外收支净额/利润总额(%)2.848-1.3623.5822.2570.210

偿债能力分析
流动比率 (X)42.36129.73926.45834.94523.283
速动比率 (X)41.81129.28026.40334.78923.183
资产负债率 (%)1.6272.3373.1112.1083.109
带息债务/全部投入资本 (%)0.1140.1190.6120.2370.261
股东权益/带息债务 (%)87,304.60383,574.45216,239.84542,052.75938,237.450
股东权益/负债合计 (%)6,038.1244,172.9303,114.7204,644.1063,116.573
利息保障倍数 (X)-11.410-5.622-4.267-12.527-6.658

营运能力分析
应收账款周转天数 (天)157.668112.038118.986131.661118.911
存货周转天数 (天)161.56180.27041.19434.06352.470