---
title: "David Medical (300314.SZ) — Financial Reports"
type: "Symbol"
locale: "en"
url: "https://longbridge.com/en/quote/300314.SZ/norm.md"
symbol: "300314.SZ"
name: "David Medical"
parent: "https://longbridge.com/en/quote/300314.SZ.md"
datetime: "2026-05-21T05:55:07.901Z"
locales:
  - [en](https://longbridge.com/en/quote/300314.SZ/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/300314.SZ/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/300314.SZ/norm.md)
---

# David Medical (300314.SZ) — Financial Reports

## Income Statement (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| EPS | 0.0343 | 0.0487 | 0.0751 | 0.0986 | 0.0784 |
| ROE | 3.19% | 4.71% | 7.17% | 9.51% | 7.65% |
| Revenue | 112.80M | 191.37M | 141.40M | 130.09M | 121.16M |
| Net income | 9.89M | 14.44M | 21.64M | 28.41M | 22.57M |
| Operating income | 13.42M | 6.38M | 23.54M | 22.95M | 21.34M |
| Gross margin | 49.92% | 46.75% | 52.92% | 59.58% | 57.13% |
| Net margin | 8.76% | 7.54% | 15.30% | 21.84% | 18.63% |
| Profit quality | -35.83% | 8.57% | 125.28% | 81.24% | -66.19% |

## Balance Sheet (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| A&L | 1.45B | 1.49B | 1.44B | 1.42B | 1.39B |
| Leverage | 1.17 | 1.21 | 1.18 | 1.19 | 1.16 |
| BVPS | 4.31 | 4.28 | 4.23 | 4.16 | 4.14 |
| Turnover | 0.4059 | 0.4025 | 0.3714 | 0.3688 | 0.3583 |
| Cash & STI | 624.03M | 669.96M | 596.48M | 631.93M | 627.36M |
| Inv & Rec | 212.49M | 201.32M | 219.84M | 199.88M | 195.17M |
| LT assets | 373.08M | 378.45M | 364.00M | 359.38M | 338.78M |
| Net debt | -617.96M | -663.96M | -588.97M | -624.51M | -618.44M |

## Cash Flow Statement (CNY)

| Indicator | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| Operating CF | -37.46M | 74.45M | 18.79M | 28.26M | -32.24M |
| Investing CF | 20.80M | -22.13M | 34.89M | 54.17M | -16.46M |
| Financing CF | - | -1.72M | -16.55M | -10.23M | - |
| Free CF | -63.55M | 82.39M | -30.64M | 35.78M | -85.99M |
| OCF coverage | -454.81% | 945.19% | 67.23% | 107.61% | -150.31% |
| Repaid & issued | - | - | - | - | - |
| CapEx | -8.24M | -4.43M | -13.11M | -16.03M | -21.45M |

## Distribution Plan

**Dividend Yield**: 1.51

### Dividend History

| Description | Record Date | Ex-Date | Payment Date |
|-------------|-------------|---------|--------------|
| Cash Dividend: 
0.08CNY | 2026-05-11 | 2026-05-12 | 2026-05-12 |
| Cash Dividend: 
0.087CNY | 2025-06-27 | 2025-06-30 | 2025-06-30 |
| Cash Dividend: 
0.18CNY | 2024-06-18 | 2024-06-19 | 2024-06-19 |