---
title: "贝斯美 (300796.SZ) — 财务报表"
type: "Symbol"
locale: "zh-CN"
url: "https://longbridge.com/zh-CN/quote/300796.SZ/norm.md"
symbol: "300796.SZ"
name: "贝斯美"
parent: "https://longbridge.com/zh-CN/quote/300796.SZ.md"
datetime: "2026-05-20T18:44:25.346Z"
locales:
  - [en](https://longbridge.com/en/quote/300796.SZ/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/300796.SZ/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/300796.SZ/norm.md)
---

# 贝斯美 (300796.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 | 0.0100 | -0.0431 | -0.0103 | 0.0270 | 0.0700 |
| ROE | 0.69% | -1.65% | -0.82% | 2.02% | 6.04% |
| 营业收入 | 353.13M | 413.12M | 334.18M | 353.60M | 422.53M |
| 净利润 | 2.96M | -7.10M | -3.54M | 8.72M | 25.98M |
| 营业利润 | 10.25M | -10.38M | 9.61M | -1.63M | 32.79M |
| 毛利率 | 17.02% | 10.16% | 15.41% | 16.35% | 19.96% |
| 净利率 | 0.84% | -1.72% | -1.06% | 2.47% | 6.15% |
| 利润含金量 | -15.63% | - | 9.81% | - | -359.72% |

## 资产负债表 (CNY)

| 指标 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 资产与负债 | 3.26B | 3.30B | 3.25B | 3.26B | 3.19B |
| 权益乘数 | 1.85 | 1.87 | 1.83 | 1.83 | 1.79 |
| 每股净资产 | 4.83 | 4.82 | 4.84 | 4.85 | 4.85 |
| 资产周转率 | 0.4507 | 0.4715 | 0.4612 | 0.4620 | 0.4538 |
| 现金及短投 | 517.18M | 572.73M | 703.84M | 639.03M | 612.77M |
| 存货与应收 | 216.28M | 274.75M | 250.50M | 224.47M | 166.11M |
| 长期投资 | 1.12B | 1.10B | 1.12B | 1.08B | 1.09B |
| 净债务 | 327.46M | 299.63M | 108.04M | 219.80M | 99.44M |

## 现金流量表 (CNY)

| 指标 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 经营现金流 | -65.56M | -18.29M | 97.89M | -13.21M | -9.11M |
| 投资现金流 | -31.50M | -26.98M | -92.22M | -23.51M | -27.07M |
| 融资现金流 | 83.28M | -79.15M | 24.49M | 53.16M | 23.16M |
| 自由现金流 | -22.22M | -19.59M | 770443.00 | -58.37M | 26.95M |
| 现金流充裕率 | -45.48% | -7.95% | 69.21% | -9.57% | -9.93% |
| 举债与偿债 | 168.80M | 124.24M | 73.72M | 183.16M | 90.60M |
| 资本支出 | -31.57M | -45.19M | -92.20M | -5.33M | -27.17M |

## 分红方案

**股息率**: 2.46

### 分红历史

| 描述 | 登记日 | 除息日 | 付息日 |
|-------------|-------------|---------|--------------|
| 1股派息 
0.04人民币 | 2024-05-29 | 2024-05-30 | 2024-05-30 |
| 1股派息 
0.12人民币，
送/转增 0.8 | 2023-04-07 | 2023-04-10 | 2023-04-10 |
| 1股派息 
0.06人民币，
送/转增 0.4 | 2022-06-01 | 2022-06-02 | 2022-06-02 |