---
title: "日發精機 (002520.SZ) — 財務報表"
type: "Symbol"
locale: "zh-HK"
url: "https://longbridge.com/zh-HK/quote/002520.SZ/norm.md"
symbol: "002520.SZ"
name: "日發精機"
parent: "https://longbridge.com/zh-HK/quote/002520.SZ.md"
datetime: "2026-05-21T21:56:45.659Z"
locales:
  - [en](https://longbridge.com/en/quote/002520.SZ/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/002520.SZ/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/002520.SZ/norm.md)
---

# 日發精機 (002520.SZ) — 財務報表

## 損益表 (CNY)

| 指標 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 每股收益 | 0.0450 | 0.0793 | -0.0608 | -0.2314 | -0.0640 |
| ROE | - | - | -68.54% | -187.01% | -38.96% |
| 營業收入 | 115.28M | 301.66M | 156.48M | 366.90M | 350.17M |
| 凈利潤 | 33.82M | 58.09M | -45.49M | -173.12M | -48.10M |
| 營業利潤 | 1.01M | 163.38M | -252.95M | -97.47M | -28.74M |
| 毛利率 | 31.66% | 2.23% | 1.70% | 4.63% | 14.98% |
| 凈利率 | 29.34% | 19.26% | -29.07% | -47.18% | -13.74% |
| 利潤含金量 | 5.59% | -15416.61% | -254.24% | -99.37% | -31.03% |

## 資產負債表 (CNY)

| 指標 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 資產與負債 | 1.84B | - | 2.50B | 3.15B | 3.26B |
| 權益乘數 | 6.21 | - | 9.66 | 11.40 | 6.95 |
| 每股凈資產 | 0.3939 | - | 0.3482 | 0.3712 | 0.6322 |
| 資產周轉率 | 0.3689 | - | 0.3835 | 0.4157 | 0.4613 |
| 現金及短投 | 401.04M | - | 350.01M | 319.69M | 332.52M |
| 存貨與應收 | 767.02M | - | 1.31B | 1.25B | 1.18B |
| 長期投資 | 172.10M | - | 361.36M | 379.98M | 1.10B |
| 凈債務 | 112.19M | - | 307.01M | 993.98M | 1.05B |

## 現金流量表 (CNY)

| 指標 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 經營現金流 | 17.97M | -1.06M | 99.49M | 98.09M | 92.64M |
| 投資現金流 | 17.97M | -6.89M | -542485.00 | -16.46M | -10.63M |
| 融資現金流 | -14.53M | -11.57M | -57.99M | -102.49M | -69.38M |
| 自由現金流 | - | - | 386.92M | -425.55M | 32.57M |
| 現金流充裕率 | 20.87% | -0.20% | 26.18% | 19.77% | 48.97% |
| 舉債與償債 | 70.00M | 513.75M | 327.39M | 368.87M | 116.87M |
| 資本支出 | -1.60M | -4.48M | -2.46M | -17.06M | -10.63M |

## 分紅方案

### 分紅歷史

| 描述 | 登記日 | 除息日 | 付息日 |
|-------------|-------------|---------|--------------|
| 1股派息 
0.055868人民幣 | 2021-06-07 | 2021-06-08 | 2021-06-08 |
| 1股派息 
0.044106人民幣 | 2020-06-03 | 2020-06-04 | 2020-06-04 |
| 1股派息 
0.09808人民幣 | 2019-06-27 | 2019-06-28 | 2019-06-28 |