---
title: "维康药业 (300878.SZ) — 财务报表"
type: "Symbol"
locale: "zh-CN"
url: "https://longbridge.com/zh-CN/quote/300878.SZ/norm.md"
symbol: "300878.SZ"
name: "维康药业"
parent: "https://longbridge.com/zh-CN/quote/300878.SZ.md"
datetime: "2026-05-21T01:57:24.289Z"
locales:
  - [en](https://longbridge.com/en/quote/300878.SZ/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/300878.SZ/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/300878.SZ/norm.md)
---

# 维康药业 (300878.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 | 0.0120 | -0.7145 | -0.4119 | -0.3653 | -0.0700 |
| ROE | 0.76% | -43.02% | -22.85% | -19.58% | -3.42% |
| 营业收入 | 69.66M | 73.95M | 36.75M | 44.79M | 69.78M |
| 净利润 | 1.74M | -103.49M | -59.63M | -54.37M | -9.85M |
| 营业利润 | 12.92M | -7.12M | -24.39M | -50.61M | -3.47M |
| 毛利率 | 59.50% | 63.23% | 8.78% | -35.44% | 51.40% |
| 净利率 | 2.50% | -139.93% | -162.28% | -121.37% | -14.12% |
| 利润含金量 | -61.84% | -29.55% | - | -99.44% | - |

## 资产负债表 (CNY)

| 指标 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 资产与负债 | 1.29B | 1.25B | 1.49B | 1.55B | 1.64B |
| 权益乘数 | 1.39 | 1.35 | 1.45 | 1.42 | 1.41 |
| 每股净资产 | 6.28 | 6.29 | 7.14 | 7.56 | 8.08 |
| 资产周转率 | 0.1539 | 0.1552 | 0.0792 | 0.0997 | 0.1309 |
| 现金及短投 | 191.90M | 147.44M | 273.08M | 283.00M | 265.16M |
| 存货与应收 | 54.82M | 60.87M | 83.56M | 108.07M | 137.16M |
| 长期投资 | 752.01M | 759.09M | 819.76M | 834.65M | 853.60M |
| 净债务 | 47.68M | 17.50M | 2.89M | -6.15M | 27.29M |

## 现金流量表 (CNY)

| 指标 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 经营现金流 | -20.90M | 24.11M | -1.42M | 50.89M | -6.49M |
| 投资现金流 | -8.45M | -48.42M | -6.95M | -1.08M | 13.99M |
| 融资现金流 | 73.39M | -111.47M | -1.32M | -36.96M | -1.30M |
| 自由现金流 | -42.32M | 20.12M | -20.39M | 51.78M | -8.94M |
| 现金流充裕率 | -109.27% | 11.81% | -17.21% | 136.26% | -19.26% |
| 举债与偿债 | 84.00M | 54.30M | 0.0000 | 0.0000 | 11.00M |
| 资本支出 | -8.51M | -38.46M | -6.95M | -389966.00 | -21.38M |

## 分红方案

**股息率**: 0.40

### 分红历史

| 描述 | 登记日 | 除息日 | 付息日 |
|-------------|-------------|---------|--------------|
| 1股派息 
0.137351人民币 | 2025-05-28 | 2025-05-29 | 2025-05-29 |
| 1股派息 
0.24527人民币 | 2024-05-28 | 2024-05-29 | 2024-05-29 |
| 1股派息 
0.54人民币，
送/转增 0.8 | 2022-06-16 | 2022-06-17 | 2022-06-17 |