---
title: "锋尚文化 (300860.SZ) — 财务报表"
type: "Symbol"
locale: "zh-CN"
url: "https://longbridge.com/zh-CN/quote/300860.SZ/norm.md"
symbol: "300860.SZ"
name: "锋尚文化"
parent: "https://longbridge.com/zh-CN/quote/300860.SZ.md"
datetime: "2026-05-20T15:58:05.733Z"
locales:
  - [en](https://longbridge.com/en/quote/300860.SZ/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/300860.SZ/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/300860.SZ/norm.md)
---

# 锋尚文化 (300860.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 | 0.0300 | -0.1151 | -0.0361 | 0.0584 | -0.0100 |
| ROE | 0.62% | -3.22% | -0.61% | 1.87% | -0.17% |
| 营业收入 | 88.26M | 40.66M | 7.54M | 96.98M | 93.63M |
| 净利润 | 4.85M | -25.23M | -4.82M | 14.77M | -1.32M |
| 营业利润 | -3.66M | -42.13M | -15.15M | 3.65M | -14.04M |
| 毛利率 | 14.09% | -4.19% | -44.75% | 40.28% | 9.23% |
| 净利率 | 5.50% | -62.05% | -63.98% | 15.23% | -1.40% |
| 利润含金量 | - | - | -41.99% | -11.10% | - |

## 资产负债表 (CNY)

| 指标 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 资产与负债 | 3.38B | 3.42B | 3.47B | 3.47B | 3.59B |
| 权益乘数 | 1.07 | 1.09 | 1.09 | 1.09 | 1.12 |
| 每股净资产 | 16.60 | 16.57 | 16.71 | 16.73 | 16.86 |
| 资产周转率 | 0.0669 | 0.0674 | 0.1115 | 0.1601 | 0.1746 |
| 现金及短投 | 2.89B | 2.89B | 2.89B | 2.85B | 2.92B |
| 存货与应收 | 34.32M | 51.12M | 57.26M | 45.58M | 69.90M |
| 长期投资 | 57.94M | 65.04M | 70.61M | 77.47M | 85.05M |
| 净债务 | -2.89B | -2.88B | -2.88B | -2.83B | -2.90B |

## 现金流量表 (CNY)

| 指标 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 经营现金流 | -2.18M | -7.02M | 36.07M | -32.92M | -26.60M |
| 投资现金流 | 935.74M | -283.73M | 261.38M | -111.21M | 143.10M |
| 融资现金流 | -4.12M | -2.00M | -3.14M | -45.46M | -10.02M |
| 自由现金流 | -12.58M | 30.15M | 9.47M | -28.20M | -32.78M |
| 现金流充裕率 | -101.98% | -34.19% | -801.58% | -62.50% | -3217.85% |
| 举债与偿债 | - | - | - | - | - |
| 资本支出 | -2.14M | -7.13M | -2.93M | -2.77M | -826693.00 |

## 分红方案

**股息率**: 0.80

### 分红历史

| 描述 | 登记日 | 除息日 | 付息日 |
|-------------|-------------|---------|--------------|
| 1股派息 
0.21人民币 | 2026-05-25 | 2026-05-26 | 2026-05-26 |
| 1股派息 
0.207271人民币 | 2025-05-22 | 2025-05-23 | 2025-05-23 |
| 1股派息 
0.591401人民币，
送/转增 0.394 | 2024-05-16 | 2024-05-17 | 2024-05-17 |