---
title: "精华制药 (002349.SZ) — 财务报表"
type: "Symbol"
locale: "zh-CN"
url: "https://longbridge.com/zh-CN/quote/002349.SZ/norm.md"
symbol: "002349.SZ"
name: "精华制药"
parent: "https://longbridge.com/zh-CN/quote/002349.SZ.md"
datetime: "2026-03-10T03:12:38.851Z"
locales:
  - [en](https://longbridge.com/en/quote/002349.SZ/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/002349.SZ/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/002349.SZ/norm.md)
---

> 支持的语言: [English](https://longbridge.com/en/quote/002349.SZ/norm.md) | [繁體中文](https://longbridge.com/zh-HK/quote/002349.SZ/norm.md)


# 精华制药 (002349.SZ) — 财务报表

## 利润表 (CNY)

| 指标 | Q3 2025 | Q2 2025 | Q1 2025 | Q4 2024 | Q3 2024 |
| --- | --- | --- | --- | --- | --- |
| 每股收益 | 0.0547 | 0.0841 | 0.0764 | 0.0595 | 0.0354 |
| ROE | 6.82% | 10.32% | 9.52% | 7.57% | 4.57% |
| 营业收入 | 360.86M | 367.89M | 363.54M | 356.92M | 324.86M |
| 净利润 | 45.73M | 68.42M | 62.22M | 48.42M | 28.80M |
| 营业利润 | 62.29M | 78.20M | 80.20M | 43.81M | 39.87M |
| 毛利率 | 51.87% | 54.26% | 51.83% | 45.15% | 48.08% |
| 净利率 | 12.67% | 18.60% | 17.12% | 13.57% | 8.87% |
| 利润含金量 | 64.30% | 118.33% | 130.18% | 34.18% | 46.35% |

## 资产负债表 (CNY)

| 指标 | Q3 2025 | Q2 2025 | Q1 2025 | Q4 2024 | Q3 2024 |
| --- | --- | --- | --- | --- | --- |
| 资产与负债 | 3.49B | 3.42B | 3.38B | 3.30B | 3.23B |
| 权益乘数 | 1.13 | 1.13 | 1.11 | 1.12 | 1.11 |
| 每股净资产 | 3.26 | 3.20 | 3.25 | 3.17 | 3.11 |
| 资产周转率 | 0.4317 | 0.4276 | 0.4245 | 0.4323 | 0.4527 |
| 现金及短投 | 1.19B | 1.09B | 1.18B | 1.12B | 1.34B |
| 存货与应收 | 285.47M | 281.61M | 272.42M | 270.35M | 293.78M |
| 长期投资 | 581.96M | 592.01M | 606.98M | 616.38M | 625.81M |
| 净债务 | -1.19B | -1.09B | -1.17B | -1.11B | -1.32B |

## 现金流量表 (CNY)

| 指标 | Q3 2025 | Q2 2025 | Q1 2025 | Q4 2024 | Q3 2024 |
| --- | --- | --- | --- | --- | --- |
| 经营现金流 | 96.87M | 66.09M | 61.60M | 128.17M | 86.02M |
| 投资现金流 | -164.00M | -225.60M | -86.90M | -408.88M | 232.72M |
| 融资现金流 | 110750.00 | -38.34M | -469959.00 | -5.33M | -13.19M |
| 自由现金流 | 7.78M | 108.25M | 24.92M | 132.90M | 54.46M |
| 现金流充裕率 | 2393.05% | 66.71% | 1125.87% | 1220.53% | 515.23% |
| 举债与偿债 | 191704.00 | 8296.00 | - | 0.0000 | 0.0000 |
| 资本支出 | -4.62M | -3.60M | -5.41M | -4.26M | -3.80M |

## 分红方案

**股息率**: 1.02

### 分红历史

| 描述 | 登记日 | 除息日 | 付息日 |
|-------------|-------------|---------|--------------|
| 1股派息 
0.078506人民币 | 2025-06-05 | 2025-06-06 | 2025-06-06 |
| 1股派息 
0.092人民币 | 2024-06-11 | 2024-06-12 | 2024-06-12 |
| 1股派息 
0.08人民币 | 2023-06-08 | 2023-06-09 | 2023-06-09 |