---
title: "精華制藥 (002349.SZ) — 財務報表"
type: "Symbol"
locale: "zh-HK"
url: "https://longbridge.com/zh-HK/quote/002349.SZ/norm.md"
symbol: "002349.SZ"
name: "精華制藥"
parent: "https://longbridge.com/zh-HK/quote/002349.SZ.md"
datetime: "2026-03-10T03:12:56.168Z"
locales:
  - [en](https://longbridge.com/en/quote/002349.SZ/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/002349.SZ/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/002349.SZ/norm.md)
---

> 支持的語言: [English](https://longbridge.com/en/quote/002349.SZ/norm.md) | [简体中文](https://longbridge.com/zh-CN/quote/002349.SZ/norm.md)


# 精華制藥 (002349.SZ) — 財務報表

## 損益表 (CNY)

| 指標 | Q3 2025 | Q2 2025 | Q1 2025 | Q4 2024 | Q3 2024 |
| --- | --- | --- | --- | --- | --- |
| 每股收益 | 0.0547 | 0.0841 | 0.0764 | 0.0595 | 0.0354 |
| ROE | 6.82% | 10.32% | 9.52% | 7.57% | 4.57% |
| 營業收入 | 360.86M | 367.89M | 363.54M | 356.92M | 324.86M |
| 凈利潤 | 45.73M | 68.42M | 62.22M | 48.42M | 28.80M |
| 營業利潤 | 62.29M | 78.20M | 80.20M | 43.81M | 39.87M |
| 毛利率 | 51.87% | 54.26% | 51.83% | 45.15% | 48.08% |
| 凈利率 | 12.67% | 18.60% | 17.12% | 13.57% | 8.87% |
| 利潤含金量 | 64.30% | 118.33% | 130.18% | 34.18% | 46.35% |

## 資產負債表 (CNY)

| 指標 | Q3 2025 | Q2 2025 | Q1 2025 | Q4 2024 | Q3 2024 |
| --- | --- | --- | --- | --- | --- |
| 資產與負債 | 3.49B | 3.42B | 3.38B | 3.30B | 3.23B |
| 權益乘數 | 1.13 | 1.13 | 1.11 | 1.12 | 1.11 |
| 每股凈資產 | 3.26 | 3.20 | 3.25 | 3.17 | 3.11 |
| 資產周轉率 | 0.4317 | 0.4276 | 0.4245 | 0.4323 | 0.4527 |
| 現金及短投 | 1.19B | 1.09B | 1.18B | 1.12B | 1.34B |
| 存貨與應收 | 285.47M | 281.61M | 272.42M | 270.35M | 293.78M |
| 長期投資 | 581.96M | 592.01M | 606.98M | 616.38M | 625.81M |
| 凈債務 | -1.19B | -1.09B | -1.17B | -1.11B | -1.32B |

## 現金流量表 (CNY)

| 指標 | Q3 2025 | Q2 2025 | Q1 2025 | Q4 2024 | Q3 2024 |
| --- | --- | --- | --- | --- | --- |
| 經營現金流 | 96.87M | 66.09M | 61.60M | 128.17M | 86.02M |
| 投資現金流 | -164.00M | -225.60M | -86.90M | -408.88M | 232.72M |
| 融資現金流 | 110750.00 | -38.34M | -469959.00 | -5.33M | -13.19M |
| 自由現金流 | 7.78M | 108.25M | 24.92M | 132.90M | 54.46M |
| 現金流充裕率 | 2393.05% | 66.71% | 1125.87% | 1220.53% | 515.23% |
| 舉債與償債 | 191704.00 | 8296.00 | - | 0.0000 | 0.0000 |
| 資本支出 | -4.62M | -3.60M | -5.41M | -4.26M | -3.80M |

## 分紅方案

**股息率**: 1.02

### 分紅歷史

| 描述 | 登記日 | 除息日 | 付息日 |
|-------------|-------------|---------|--------------|
| 1股派息 
0.078506人民幣 | 2025-06-05 | 2025-06-06 | 2025-06-06 |
| 1股派息 
0.092人民幣 | 2024-06-11 | 2024-06-12 | 2024-06-12 |
| 1股派息 
0.08人民幣 | 2023-06-08 | 2023-06-09 | 2023-06-09 |