---
title: "光韵达 (300227.SZ) — 财务报表"
type: "Symbol"
locale: "zh-CN"
url: "https://longbridge.com/zh-CN/quote/300227.SZ/norm.md"
symbol: "300227.SZ"
name: "光韵达"
parent: "https://longbridge.com/zh-CN/quote/300227.SZ.md"
datetime: "2026-05-20T23:07:45.558Z"
locales:
  - [en](https://longbridge.com/en/quote/300227.SZ/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/300227.SZ/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/300227.SZ/norm.md)
---

# 光韵达 (300227.SZ) — 财务报表

## 利润表 (CNY)

| 指标 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 每股收益 | -0.0580 | -0.4504 | -0.1095 | 0.0035 | 0.0003 |
| ROE | -8.43% | -61.63% | -14.06% | 0.42% | 0.04% |
| 营业收入 | 427.78M | 638.60M | 466.36M | 227.41M | 271.01M |
| 净利润 | -28.67M | -222.42M | -54.23M | 1.62M | 157744.00 |
| 营业利润 | -62.32M | -102.63M | -40.60M | 6.13M | 9.53M |
| 毛利率 | 24.64% | 14.01% | 22.14% | 47.69% | 30.74% |
| 净利率 | -6.70% | -34.83% | -11.63% | 0.71% | 0.06% |
| 利润含金量 | - | -27.09% | - | -12.70% | -70.50% |

## 资产负债表 (CNY)

| 指标 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 资产与负债 | 4.52B | 4.23B | 3.81B | 3.36B | 2.93B |
| 权益乘数 | 2.84 | 2.65 | 2.28 | 2.10 | 1.86 |
| 每股净资产 | 2.76 | 2.43 | 2.82 | 2.85 | 3.09 |
| 资产周转率 | 0.4723 | 0.4507 | 0.3912 | 0.3744 | 0.4217 |
| 现金及短投 | 732.74M | 626.73M | 258.90M | 548.18M | 390.25M |
| 存货与应收 | 689.83M | 484.24M | 613.72M | 528.38M | 452.04M |
| 长期投资 | 933.19M | 959.69M | 869.11M | 851.89M | 813.39M |
| 净债务 | 754.79M | 773.35M | 838.28M | 484.54M | 513.72M |

## 现金流量表 (CNY)

| 指标 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 经营现金流 | -123.70M | 378.78M | -94.67M | -48.24M | -13.52M |
| 投资现金流 | -105.62M | -329.33M | -134.01M | -166.61M | -111.71M |
| 融资现金流 | 315.12M | 259.55M | 40.36M | 271.49M | 131.43M |
| 自由现金流 | -97.56M | 449.84M | -235.88M | 171.33M | -188.02M |
| 现金流充裕率 | -53.72% | 121.93% | -61.45% | -22.91% | -4.98% |
| 举债与偿债 | 274.00M | 576.27M | 64.30M | 337.48M | 201.70M |
| 资本支出 | -38.20M | -36.55M | -30.39M | -30.15M | -116.53M |

## 分红方案

### 分红历史

| 描述 | 登记日 | 除息日 | 付息日 |
|-------------|-------------|---------|--------------|
| 1股派息 
0.025人民币 | 2024-09-10 | 2024-09-11 | 2024-09-11 |
| 1股派息 
0.039581人民币 | 2021-06-23 | 2021-06-24 | 2021-06-24 |
| 1股派息 
0.025人民币，
送/转增 0.8 | 2020-05-19 | 2020-05-20 | 2020-05-20 |