---
title: "山河药辅 (300452.SZ) — 财务报表"
type: "Symbol"
locale: "zh-CN"
url: "https://longbridge.com/zh-CN/quote/300452.SZ/norm.md"
symbol: "300452.SZ"
name: "山河药辅"
parent: "https://longbridge.com/zh-CN/quote/300452.SZ.md"
datetime: "2026-05-21T02:35:33.124Z"
locales:
  - [en](https://longbridge.com/en/quote/300452.SZ/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/300452.SZ/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/300452.SZ/norm.md)
---

# 山河药辅 (300452.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 | 0.1900 | 0.1800 | 0.1693 | 0.1900 | 0.1900 |
| ROE | - | 17.87% | 16.76% | 19.56% | 20.32% |
| 营业收入 | 261.39M | 246.29M | 225.66M | 222.97M | 247.87M |
| 净利润 | 47.06M | 43.99M | 39.53M | 45.86M | 47.18M |
| 营业利润 | 57.23M | 47.15M | 43.14M | 47.86M | 54.03M |
| 毛利率 | 32.29% | 31.20% | 30.95% | 32.27% | 32.36% |
| 净利率 | 18.00% | 17.86% | 17.52% | 20.57% | 19.03% |
| 利润含金量 | 395.37% | 53.03% | 189.22% | 55.21% | -843.12% |

## 资产负债表 (CNY)

| 指标 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 资产与负债 | 1.76B | 1.71B | 1.63B | 1.60B | 1.59B |
| 权益乘数 | 1.57 | 1.60 | 1.57 | 1.60 | 1.56 |
| 每股净资产 | 4.53 | 4.33 | 4.14 | 3.97 | 4.09 |
| 资产周转率 | 0.5713 | 0.5762 | 0.5874 | 0.5764 | 0.5698 |
| 现金及短投 | 827.94M | 820.97M | 728.32M | 707.69M | 696.26M |
| 存货与应收 | 90.36M | 92.26M | 81.88M | 88.83M | 81.23M |
| 长期投资 | 490.46M | 496.19M | 489.21M | 485.13M | 469.26M |
| 净债务 | -496.52M | -506.26M | -416.83M | -397.07M | -379.60M |

## 现金流量表 (CNY)

| 指标 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 经营现金流 | 14.47M | 88.91M | 22.80M | 86.69M | -6.41M |
| 投资现金流 | -51.11M | -38.65M | 29.59M | -47.84M | 30.08M |
| 融资现金流 | 9.99M | 5.29M | -913807.00 | -77.31M | 3.75M |
| 自由现金流 | - | 124.99M | -19.48M | 109.80M | -53.39M |
| 现金流充裕率 | 81.33% | 863.64% | 189.17% | 103.34% | -28.90% |
| 举债与偿债 | 12.00M | 5.46M | 0.0000 | 10000.00 | 13.01M |
| 资本支出 | -15.79M | -10.12M | -11.14M | -6.56M | -12.91M |

## 分红方案

**股息率**: 2.24

### 分红历史

| 描述 | 登记日 | 除息日 | 付息日 |
|-------------|-------------|---------|--------------|
| 1股派息 
0.297664人民币 | 2025-06-20 | 2025-06-23 | 2025-06-23 |
| 1股派息 
0.248053人民币 | 2024-05-28 | 2024-05-29 | 2024-05-29 |
| 1股派息 
0.25人民币 | 2023-05-16 | 2023-05-17 | 2023-05-17 |