---
title: "雅本化學 (300261.SZ) — 財務報表"
type: "Symbol"
locale: "zh-HK"
url: "https://longbridge.com/zh-HK/quote/300261.SZ/norm.md"
symbol: "300261.SZ"
name: "雅本化學"
parent: "https://longbridge.com/zh-HK/quote/300261.SZ.md"
datetime: "2026-05-20T16:59:19.775Z"
locales:
  - [en](https://longbridge.com/en/quote/300261.SZ/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/300261.SZ/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/300261.SZ/norm.md)
---

# 雅本化學 (300261.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 | -0.0600 | -0.1622 | 0.0018 | 0.0042 | -0.0134 |
| ROE | -12.45% | -31.41% | 0.35% | 0.82% | -2.55% |
| 營業收入 | 303.59M | 310.82M | 334.69M | 346.01M | 315.66M |
| 凈利潤 | -57.58M | -152.59M | 1.75M | 4.09M | -12.76M |
| 營業利潤 | -45.29M | -24.47M | 4.82M | -17.30M | -12.78M |
| 毛利率 | 5.49% | 11.14% | 25.77% | 15.63% | 20.81% |
| 凈利率 | -18.97% | -49.09% | 0.52% | 1.18% | -4.04% |
| 利潤含金量 | -38.03% | - | 25.28% | -76.85% | - |

## 資產負債表 (CNY)

| 指標 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 資產與負債 | 4.06B | 3.87B | 4.15B | 4.09B | 3.95B |
| 權益乘數 | 2.11 | 1.95 | 1.94 | 1.91 | 1.86 |
| 每股凈資產 | 1.90 | 2.00 | 2.08 | 2.09 | 2.07 |
| 資產周轉率 | 0.3236 | 0.3314 | 0.3044 | 0.3084 | 0.3190 |
| 現金及短投 | 516.23M | 227.20M | 423.61M | 352.99M | 257.15M |
| 存貨與應收 | 411.05M | 462.29M | 459.15M | 436.49M | 435.69M |
| 長期投資 | 1.41B | 1.43B | 1.40B | 1.39B | 1.37B |
| 凈債務 | 955.08M | 1.00B | 954.38M | 948.18M | 928.12M |

## 現金流量表 (CNY)

| 指標 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 經營現金流 | 119.07M | -4.13M | 19.05M | 22.51M | -36.52M |
| 投資現金流 | -65.94M | -44.38M | -22.59M | -25.81M | -33.64M |
| 融資現金流 | 230.31M | -162.29M | 80.84M | 95.78M | -13.88M |
| 自由現金流 | 48.99M | 157.15M | -104.17M | 45.99M | -96.87M |
| 現金流充裕率 | 43.46% | -0.83% | 6.35% | 11.62% | -13.97% |
| 舉債與償債 | 450.81M | 292.58M | 359.20M | 257.87M | 219.14M |
| 資本支出 | -54.67M | -51.74M | -23.15M | -25.54M | -28.88M |

## 分紅方案

### 分紅歷史

| 描述 | 登記日 | 除息日 | 付息日 |
|-------------|-------------|---------|--------------|
| 1股派息 
0.05人民幣 | 2024-10-15 | 2024-10-16 | 2024-10-16 |
| 1股派息 
0.049552人民幣 | 2023-06-09 | 2023-06-12 | 2023-06-12 |
| 1股派息 
0.049552人民幣 | 2021-05-31 | 2021-06-01 | 2021-06-01 |