300946 恒而达
2026/03 - 三个月2025/122024/122023/122022/12

盈利能力分析
净资产收益率 ROE (%)1.2093.1227.5938.0069.276
总资产报酬率 ROA (%)0.8502.3665.9486.4967.983
投入资产回报率 ROIC (%)0.9282.5546.4567.0208.524

边际利润分析
销售毛利率 (%)28.77926.83829.40729.85328.726
营业利润率 (%)10.5446.57717.01918.43319.912
息税前利润/营业总收入 (%)12.4617.16617.22018.32319.254
净利润/营业总收入 (%)8.7875.50914.90416.07219.704

收益指标分析
经营活动净收益/利润总额(%)97.587143.210103.05297.35194.852
价值变动净收益/利润总额(%)1.0861.6790.3143.4729.748
营业外收支净额/利润总额(%)-0.089-5.633-0.700-0.899-2.046

偿债能力分析
流动比率 (X)1.9512.2233.0542.6874.556
速动比率 (X)1.1061.1371.4401.4842.887
资产负债率 (%)31.46527.50320.34122.89113.999
带息债务/全部投入资本 (%)23.35820.51413.22114.9538.113
股东权益/带息债务 (%)322.728380.772649.570562.7921,130.929
股东权益/负债合计 (%)217.305262.963391.371336.598613.995
利息保障倍数 (X)6.4667.62253.924339.404-74.326

营运能力分析
应收账款周转天数 (天)68.81255.73561.75464.39264.474
存货周转天数 (天)292.504280.389304.183276.906250.853