301306 西测测试
2026/03 - 三个月2025/122024/122023/122022/12

盈利能力分析
净资产收益率 ROE (%)-4.521-13.732-14.453-4.3028.140
总资产报酬率 ROA (%)-2.301-7.929-10.101-3.5156.630
投入资产回报率 ROIC (%)-2.656-9.233-11.599-3.9067.421

边际利润分析
销售毛利率 (%)10.11514.1658.55632.75252.638
营业利润率 (%)-62.677-37.594-38.421-16.50926.899
息税前利润/营业总收入 (%)-57.572-34.314-36.109-16.39026.527
净利润/营业总收入 (%)-64.214-39.116-39.731-16.72721.629

收益指标分析
经营活动净收益/利润总额(%)73.73383.18373.39680.86686.158
价值变动净收益/利润总额(%)0.642-0.173-2.786-26.6215.574
营业外收支净额/利润总额(%)-0.0620.7121.1032.250-0.281

偿债能力分析
流动比率 (X)2.0661.9872.8033.7008.499
速动比率 (X)1.9791.9032.5993.4908.448
资产负债率 (%)48.97646.04735.13322.01711.652
带息债务/全部投入资本 (%)39.05334.81020.8558.3562.349
股东权益/带息债务 (%)145.528174.329355.6651,033.8774,064.611
股东权益/负债合计 (%)100.981113.664180.455348.334748.058
利息保障倍数 (X)-11.363-9.667-13.177-32.786-89.272

营运能力分析
应收账款周转天数 (天)585.173453.683369.131410.206284.262
存货周转天数 (天)54.77964.36061.33957.55226.039