301130 西点药业
2026/03 - 三个月2025/122024/122023/122022/12

盈利能力分析
净资产收益率 ROE (%)1.0282.4204.2645.2385.543
总资产报酬率 ROA (%)0.8712.0623.7824.8465.054
投入资产回报率 ROIC (%)0.9922.3714.2105.2035.506

边际利润分析
销售毛利率 (%)72.92676.26476.52580.26581.632
营业利润率 (%)17.5078.61018.07124.68020.405
息税前利润/营业总收入 (%)17.9648.94917.18523.42417.472
净利润/营业总收入 (%)15.3838.47315.70522.39715.941

收益指标分析
经营活动净收益/利润总额(%)77.73158.82279.54550.44184.047
价值变动净收益/利润总额(%)1.80518.74010.74718.72813.299
营业外收支净额/利润总额(%)1.7333.6930.3874.564-3.366

偿债能力分析
流动比率 (X)4.7263.8784.71411.80218.179
速动比率 (X)4.2733.5594.36011.29317.644
资产负债率 (%)12.90411.94411.4267.9027.051
带息债务/全部投入资本 (%)0.897-2.053-2.654-2.422-2.773
股东权益/带息债务 (%)10,598.581-4,769.071-3,695.033-4,100.446-3,581.472
股东权益/负债合计 (%)652.796713.155746.0131,165.4611,318.141
利息保障倍数 (X)121.0511,134.100-17.978-9.613-7.700

营运能力分析
应收账款周转天数 (天)54.14953.39045.64551.15351.343
存货周转天数 (天)177.954181.354165.475194.413181.359