002982 湘佳股份
2026/06 - 中期2025/122024/122023/122022/12

盈利能力分析
净资产收益率 ROE (%)-0.7071.9085.794-8.4256.153
总资产报酬率 ROA (%)-0.2670.7602.446-3.8533.184
投入资产回报率 ROIC (%)-0.3360.9553.063-4.7723.957

边际利润分析
销售毛利率 (%)12.88414.34817.99512.63119.048
营业利润率 (%)-0.2571.0703.628-3.4683.269
息税前利润/营业总收入 (%)0.8792.0253.831-2.5843.890
净利润/营业总收入 (%)-0.6010.5792.418-3.7982.962

收益指标分析
经营活动净收益/利润总额(%)183.433134.958155.49458.798119.136
价值变动净收益/利润总额(%)-0.4014.0270.977-0.8260.904
营业外收支净额/利润总额(%)19.980-40.776-37.7784.014-1.734

偿债能力分析
流动比率 (X)1.3461.1701.2851.3132.065
速动比率 (X)0.8020.6890.7480.7121.349
资产负债率 (%)60.93760.16456.62155.02149.469
带息债务/全部投入资本 (%)49.40447.39744.45641.44236.514
股东权益/带息债务 (%)93.938102.414116.259130.687161.854
股东权益/负债合计 (%)61.28763.69673.16278.26497.971
利息保障倍数 (X)0.7331.6013.198-2.5115.742

营运能力分析
应收账款周转天数 (天)26.77425.20723.82726.79924.584
存货周转天数 (天)55.20855.52059.93259.80757.703