---
title: "恒而达 (300946.SZ) — 财务报表"
type: "Symbol"
locale: "zh-CN"
url: "https://longbridge.com/zh-CN/quote/300946.SZ/norm.md"
symbol: "300946.SZ"
name: "恒而达"
parent: "https://longbridge.com/zh-CN/quote/300946.SZ.md"
datetime: "2026-05-21T06:26:56.211Z"
locales:
  - [en](https://longbridge.com/en/quote/300946.SZ/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/300946.SZ/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/300946.SZ/norm.md)
---

# 恒而达 (300946.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 | 0.0900 | -0.0507 | 0.0058 | 0.1491 | 0.1300 |
| ROE | 4.84% | -2.41% | 0.31% | 7.67% | 6.73% |
| 营业收入 | 163.35M | 182.67M | 158.50M | 169.21M | 150.30M |
| 净利润 | 14.36M | -7.20M | 943740.00 | 23.09M | 20.02M |
| 营业利润 | 21.13M | -22.21M | 19.49M | 22.27M | 28.17M |
| 毛利率 | 28.78% | 11.68% | 32.84% | 24.72% | 29.16% |
| 净利率 | 8.79% | -3.94% | 0.60% | 13.65% | 13.32% |
| 利润含金量 | -301.76% | -17.22% | -494.82% | 304.71% | -130.56% |

## 资产负债表 (CNY)

| 指标 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 资产与负债 | 1.75B | 1.63B | 1.71B | 1.65B | 1.55B |
| 权益乘数 | 1.46 | 1.38 | 1.42 | 1.36 | 1.29 |
| 每股净资产 | 7.66 | 7.57 | 7.74 | 7.74 | 7.69 |
| 资产周转率 | 0.4087 | 0.4242 | 0.3864 | 0.3837 | 0.3885 |
| 现金及短投 | 216.96M | 140.39M | 139.45M | 132.51M | 149.65M |
| 存货与应收 | 378.40M | 377.80M | 407.04M | 397.62M | 364.39M |
| 长期投资 | 753.88M | 739.14M | 732.47M | 739.58M | 706.96M |
| 净债务 | 83.64M | 123.49M | 168.90M | 122.41M | 26.99M |

## 现金流量表 (CNY)

| 指标 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 经营现金流 | -7.00M | 129.02M | -3.94M | 7.31M | -21.58M |
| 投资现金流 | -54.37M | -43.50M | -44.50M | 2.32M | -98.88M |
| 融资现金流 | 29.83M | -83.54M | 53.25M | 61.03M | 70.71M |
| 自由现金流 | 44.28M | 51.73M | -44.95M | -36.82M | -52.50M |
| 现金流充裕率 | -7.29% | 95.11% | -7.69% | 17.19% | -67.93% |
| 举债与偿债 | 114.90M | 6.74M | 62.17M | 86.99M | 87.19M |
| 资本支出 | -9.41M | -43.91M | -43.74M | -18.55M | -8.88M |

## 分红方案

**股息率**: 0.44

### 分红历史

| 描述 | 登记日 | 除息日 | 付息日 |
|-------------|-------------|---------|--------------|
| 1股派息 
0.12人民币 | 2025-10-24 | 2025-10-27 | 2025-10-27 |
| 1股派息 
0.15人民币，
送/转增 0.3 | 2025-06-12 | 2025-06-13 | 2025-06-13 |
| 1股派息 
0.23人民币 | 2024-05-22 | 2024-05-23 | 2024-05-23 |