---
title: "爾康制藥 (300267.SZ) — 財務報表"
type: "Symbol"
locale: "zh-HK"
url: "https://longbridge.com/zh-HK/quote/300267.SZ/norm.md"
symbol: "300267.SZ"
name: "爾康制藥"
parent: "https://longbridge.com/zh-HK/quote/300267.SZ.md"
datetime: "2026-05-21T06:17:09.288Z"
locales:
  - [en](https://longbridge.com/en/quote/300267.SZ/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/300267.SZ/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/300267.SZ/norm.md)
---

# 爾康制藥 (300267.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 | 0.0064 | -0.2027 | 0.0009 | 0.0046 | 0.0136 |
| ROE | 1.30% | -39.45% | 0.17% | 0.85% | 2.52% |
| 營業收入 | 247.39M | 159.34M | 324.54M | 328.33M | 353.55M |
| 凈利潤 | 13.11M | -419.39M | 1.94M | 9.52M | 28.11M |
| 營業利潤 | 5.64M | -74.31M | 7.44M | 8.00M | 24.97M |
| 毛利率 | 28.43% | -9.05% | 27.61% | 28.46% | 26.13% |
| 凈利率 | 5.30% | -263.21% | 0.60% | 2.90% | 7.95% |
| 利潤含金量 | -56.91% | -161.54% | 4.48% | 16.00% | -601.89% |

## 資產負債表 (CNY)

| 指標 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 資產與負債 | 4.96B | 4.86B | 5.20B | 5.05B | 5.12B |
| 權益乘數 | 1.25 | 1.22 | 1.18 | 1.14 | 1.16 |
| 每股凈資產 | 1.95 | 1.96 | 2.17 | 2.17 | 2.16 |
| 資產周轉率 | 0.2102 | 0.2317 | 0.2438 | 0.2291 | 0.2300 |
| 現金及短投 | 1.07B | 987.40M | 799.20M | 667.52M | 706.06M |
| 存貨與應收 | 523.93M | 512.00M | 574.29M | 625.39M | 670.92M |
| 長期投資 | 2.38B | 2.43B | 2.68B | 2.69B | 2.69B |
| 凈債務 | -349.79M | -399.38M | -278.63M | -322.44M | -284.02M |

## 現金流量表 (CNY)

| 指標 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 經營現金流 | -9.92M | 46.00M | 165.84M | 49.99M | -4.15M |
| 投資現金流 | -34.46M | 59.62M | -83.14M | -178.31M | 73.37M |
| 融資現金流 | 42.68M | 1.60M | 32.78M | -5.36M | -60.55M |
| 自由現金流 | -97.41M | 298.63M | -186.23M | 99.05M | -85.73M |
| 現金流充裕率 | -5.70% | 22.91% | 132.69% | 22.72% | -1.80% |
| 舉債與償債 | 269.00M | 207.35M | 243.99M | 100.00M | 120.00M |
| 資本支出 | -34.80M | -56.20M | -53.77M | -24.37M | -29.64M |

## 分紅方案

### 分紅歷史

| 描述 | 登記日 | 除息日 | 付息日 |
|-------------|-------------|---------|--------------|
| 1股派息 
0.03人民幣 | 2023-06-08 | 2023-06-09 | 2023-06-09 |
| 1股派息 
0.05人民幣 | 2021-06-08 | 2021-06-09 | 2021-06-09 |
| 1股派息 
0.009903人民幣 | 2020-07-07 | 2020-07-08 | 2020-07-08 |