300708 聚灿光电
2026/06 - 中期2025/122024/122023/122022/12

盈利能力分析
净资产收益率 ROE (%)2.6557.3526.9855.388-3.877
总资产报酬率 ROA (%)1.4584.2164.1742.892-1.905
投入资产回报率 ROIC (%)1.6584.7654.5933.227-2.154

边际利润分析
销售毛利率 (%)21.35314.19413.69610.4399.106
营业利润率 (%)9.8717.2097.7593.187-3.835
息税前利润/营业总收入 (%)8.6516.2086.1161.448-3.683
净利润/营业总收入 (%)8.6046.5567.0884.883-3.120

收益指标分析
经营活动净收益/利润总额(%)118.512114.618104.172130.24025.328
价值变动净收益/利润总额(%)-5.510-0.511-3.512-3.73312.642
营业外收支净额/利润总额(%)-0.956-0.114-1.175-2.2671.278

偿债能力分析
流动比率 (X)1.2931.3611.4241.7641.088
速动比率 (X)1.0221.0801.2981.6440.937
资产负债率 (%)46.25543.82941.35039.17055.656
带息债务/全部投入资本 (%)39.21135.50134.55933.87146.565
股东权益/带息债务 (%)154.912181.152189.117195.221110.056
股东权益/负债合计 (%)116.192128.161141.841155.29879.676
利息保障倍数 (X)-7.679-6.253-3.938-0.868-18.295

营运能力分析
应收账款周转天数 (天)114.18156.69860.24063.80974.805
存货周转天数 (天)167.71658.04134.82741.61749.278