---
title: "德藝文創 (300640.SZ) — 財務報表"
type: "Symbol"
locale: "zh-HK"
url: "https://longbridge.com/zh-HK/quote/300640.SZ/norm.md"
symbol: "300640.SZ"
name: "德藝文創"
parent: "https://longbridge.com/zh-HK/quote/300640.SZ.md"
datetime: "2026-05-21T07:59:44.004Z"
locales:
  - [en](https://longbridge.com/en/quote/300640.SZ/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/300640.SZ/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/300640.SZ/norm.md)
---

# 德藝文創 (300640.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 | 0.0042 | -0.0043 | 0.0238 | 0.0094 | 0.0126 |
| ROE | 0.64% | -0.66% | 3.66% | 1.45% | 1.95% |
| 營業收入 | 274.83M | 286.20M | 262.05M | 242.62M | 263.18M |
| 凈利潤 | 1.30M | -1.34M | 7.40M | 2.93M | 3.93M |
| 營業利潤 | 7.49M | -1.09M | 10.09M | 3.08M | 3.37M |
| 毛利率 | 15.19% | 14.55% | 16.55% | 15.57% | 15.00% |
| 凈利率 | 0.47% | -0.47% | 2.82% | 1.21% | 1.49% |
| 利潤含金量 | -25.90% | -7.96% | -70.65% | 8.91% | -11.09% |

## 資產負債表 (CNY)

| 指標 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 資產與負債 | 1.14B | 1.10B | 1.12B | 1.05B | 1.03B |
| 權益乘數 | 1.40 | 1.36 | 1.38 | 1.30 | 1.28 |
| 每股凈資產 | 2.61 | 2.61 | 2.61 | 2.59 | 2.60 |
| 資產周轉率 | 0.9824 | 1.01 | 0.9673 | 0.9877 | 0.9904 |
| 現金及短投 | 88.17M | 76.66M | 140.76M | 90.81M | 52.89M |
| 存貨與應收 | 9.47M | 8.21M | 9.35M | 8.31M | 7.46M |
| 長期投資 | 541.09M | 527.67M | 514.88M | 492.92M | 480.53M |
| 凈債務 | 107.83M | 60.93M | 54.24M | 15.19M | 27.11M |

## 現金流量表 (CNY)

| 指標 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 經營現金流 | -28.90M | 13.74M | -14.29M | 34.58M | -30.42M |
| 投資現金流 | -16.26M | 10.58M | -24.67M | -29.79M | -42.25M |
| 融資現金流 | 57.58M | -58.49M | 88.07M | 19.13M | 49.51M |
| 自由現金流 | -48.19M | 4.23M | -53.42M | 21.72M | -59.49M |
| 現金流充裕率 | -32.59% | 10.98% | -40.09% | 33.63% | -54.58% |
| 舉債與償債 | 130.00M | 47.00M | 99.00M | 105.00M | 80.00M |
| 資本支出 | -16.26M | -19.63M | -24.71M | -16.97M | -25.25M |

## 分紅方案

**股息率**: 0.27

### 分紅歷史

| 描述 | 登記日 | 除息日 | 付息日 |
|-------------|-------------|---------|--------------|
| 1股派息 
0.02人民幣 | 2025-06-16 | 2025-06-17 | 2025-06-17 |
| 1股派息 
0.069673人民幣 | 2024-05-28 | 2024-05-29 | 2024-05-29 |
| 1股派息 
0.119439人民幣 | 2023-06-15 | 2023-06-16 | 2023-06-16 |