---
title: "方直科技 (300235.SZ) — 財務報表"
type: "Symbol"
locale: "zh-HK"
url: "https://longbridge.com/zh-HK/quote/300235.SZ/norm.md"
symbol: "300235.SZ"
name: "方直科技"
parent: "https://longbridge.com/zh-HK/quote/300235.SZ.md"
datetime: "2026-05-21T05:57:04.865Z"
locales:
  - [en](https://longbridge.com/en/quote/300235.SZ/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/300235.SZ/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/300235.SZ/norm.md)
---

# 方直科技 (300235.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 | 0.0100 | 0.0322 | 0.0161 | -0.0141 | 0.0300 |
| ROE | 1.17% | 6.58% | 2.32% | -2.01% | 3.70% |
| 營業收入 | 18.67M | 37.66M | 22.62M | 7.06M | 23.51M |
| 凈利潤 | 2.08M | 11.55M | 4.03M | -3.54M | 6.55M |
| 營業利潤 | 293926.00 | 9.44M | 2.94M | -6.75M | 7.04M |
| 毛利率 | 82.84% | 70.04% | 85.07% | 69.48% | 85.41% |
| 凈利率 | 11.12% | 30.67% | 17.83% | -50.13% | 27.84% |
| 利潤含金量 | -2.15% | 40.60% | -21.95% | -127.65% | 102.97% |

## 資產負債表 (CNY)

| 指標 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 資產與負債 | 727.29M | 725.59M | 711.22M | 703.60M | 732.80M |
| 權益乘數 | 1.02 | 1.02 | 1.02 | 1.01 | 1.03 |
| 每股凈資產 | 3.42 | 2.82 | 2.78 | 2.78 | 2.83 |
| 資產周轉率 | 0.1178 | 0.1254 | 0.0997 | 0.1135 | 0.1171 |
| 現金及短投 | 392.98M | 456.70M | 403.18M | 554.23M | 558.85M |
| 存貨與應收 | 8.43M | 7.69M | 2.31M | 1.73M | 4.04M |
| 長期投資 | 68.91M | 69.95M | 70.91M | 71.91M | 72.65M |
| 凈債務 | -392.98M | -456.70M | -403.18M | -554.23M | -558.85M |

## 現金流量表 (CNY)

| 指標 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 經營現金流 | -13.67M | 23.26M | -13.38M | 5.29M | 6.83M |
| 投資現金流 | 101.70M | 9.52M | -44.56M | -13.36M | -53.55M |
| 融資現金流 | - | 0.0000 | 1.25M | -11.28M | - |
| 自由現金流 | -66.00M | 153.54M | -155.39M | 6.65M | 4.67M |
| 現金流充裕率 | -130394.10% | -362463.81% | -14436.16% | 45.72% | 7313.23% |
| 舉債與償債 | - | - | - | - | - |
| 資本支出 | -10485.00 | 6417.00 | -92664.00 | -283139.00 | -93445.00 |

## 分紅方案

**股息率**: 0.32

### 分紅歷史

| 描述 | 登記日 | 除息日 | 付息日 |
|-------------|-------------|---------|--------------|
| 1股派息 
0.024901人民幣 | 2026-05-26 | 2026-05-27 | 2026-05-27 |
| 1股派息 
0.044823人民幣 | 2025-05-30 | 2025-06-03 | 2025-06-03 |
| 1股派息 
0.049999人民幣 | 2024-05-09 | 2024-05-10 | 2024-05-10 |