300257 开山股份
2026/06 - 中期2025/122024/122023/122022/12

盈利能力分析
净资产收益率 ROE (%)2.9195.5375.0407.2337.632
总资产报酬率 ROA (%)1.1182.1382.0463.1683.306
投入资产回报率 ROIC (%)1.2022.3012.2503.5713.735

边际利润分析
销售毛利率 (%)34.99135.55033.60833.07532.216
营业利润率 (%)9.8079.3708.74311.55112.115
息税前利润/营业总收入 (%)17.81015.97114.59315.71215.581
净利润/营业总收入 (%)7.6987.7197.66210.43411.071

收益指标分析
经营活动净收益/利润总额(%)99.742115.792102.774106.526103.362
价值变动净收益/利润总额(%)0.0124.100-0.252-0.5530.909
营业外收支净额/利润总额(%)-0.068-1.213-0.046-0.834-0.227

偿债能力分析
流动比率 (X)0.9500.9710.9200.5890.648
速动比率 (X)0.6220.6660.6990.3680.375
资产负债率 (%)62.30660.86361.61556.38055.659
带息债务/全部投入资本 (%)57.96856.47257.34048.88348.425
股东权益/带息债务 (%)69.81774.22971.810100.180102.847
股东权益/负债合计 (%)60.33064.11461.99077.12979.316
利息保障倍数 (X)2.2232.3792.4933.6914.460

营运能力分析
应收账款周转天数 (天)61.42364.81685.64379.30164.205
存货周转天数 (天)214.913192.248179.146182.591195.043