---
title: "常山药业 (300255.SZ) — 财务报表"
type: "Symbol"
locale: "zh-CN"
url: "https://longbridge.com/zh-CN/quote/300255.SZ/norm.md"
symbol: "300255.SZ"
name: "常山药业"
parent: "https://longbridge.com/zh-CN/quote/300255.SZ.md"
datetime: "2026-05-20T23:48:57.623Z"
locales:
  - [en](https://longbridge.com/en/quote/300255.SZ/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/300255.SZ/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/300255.SZ/norm.md)
---

# 常山药业 (300255.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 | 0.0064 | -0.3189 | -0.0210 | -0.0323 | 0.0041 |
| ROE | 1.95% | -92.04% | -4.13% | -8.49% | 0.97% |
| 营业收入 | 256.10M | 193.91M | 189.61M | 232.90M | 258.70M |
| 净利润 | 5.87M | -313.08M | -15.73M | -32.87M | 3.78M |
| 营业利润 | 24.70M | -230.95M | -8.50M | -20.05M | 23.84M |
| 毛利率 | 24.60% | -45.15% | 13.24% | 10.11% | 23.10% |
| 净利率 | 2.29% | -161.45% | -8.29% | -14.11% | 1.46% |
| 利润含金量 | 122.24% | - | - | -28.55% | 23.15% |

## 资产负债表 (CNY)

| 指标 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 资产与负债 | 4.44B | 4.35B | 4.66B | 4.54B | 4.55B |
| 权益乘数 | 3.79 | 3.73 | 3.15 | 3.03 | 2.95 |
| 每股净资产 | 1.32 | 1.31 | 1.65 | 1.67 | 1.70 |
| 资产周转率 | 0.1942 | 0.1972 | 0.1986 | 0.2050 | 0.2159 |
| 现金及短投 | 187.32M | 128.00M | 247.91M | 217.80M | 280.80M |
| 存货与应收 | 1.18B | 1.23B | 1.34B | 1.26B | 1.29B |
| 长期投资 | 1.80B | 1.79B | 1.76B | 1.73B | 1.72B |
| 净债务 | 2.15B | 2.44B | 2.34B | 2.26B | 2.28B |

## 现金流量表 (CNY)

| 指标 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 经营现金流 | 20.21M | -86.67M | -30.86M | 70.22M | 102.99M |
| 投资现金流 | -29.42M | -51.21M | -24.31M | -18.66M | -29.14M |
| 融资现金流 | 65.36M | 3.32M | 85.68M | -115.70M | -31.84M |
| 自由现金流 | 273.70M | 133.74M | -104.07M | 90.25M | 23.28M |
| 现金流充裕率 | 2.76% | -23.57% | -3.26% | 7.85% | 37.33% |
| 举债与偿债 | 800.55M | 216.70M | 1.02B | 746.00M | 219.32M |
| 资本支出 | -29.43M | -51.32M | -24.47M | -18.63M | -28.94M |

## 分红方案

### 分红历史

| 描述 | 登记日 | 除息日 | 付息日 |
|-------------|-------------|---------|--------------|
| 1股派息 
0.004914人民币 | 2023-06-26 | 2023-06-27 | 2023-06-27 |
| 1股派息 
0.025557人民币 | 2022-06-01 | 2022-06-02 | 2022-06-02 |
| 1股派息 
0.013人民币 | 2020-07-08 | 2020-07-09 | 2020-07-09 |