---
title: "江天化學 (300927.SZ) — 財務報表"
type: "Symbol"
locale: "zh-HK"
url: "https://longbridge.com/zh-HK/quote/300927.SZ/norm.md"
symbol: "300927.SZ"
name: "江天化學"
parent: "https://longbridge.com/zh-HK/quote/300927.SZ.md"
datetime: "2026-05-21T07:14:15.487Z"
locales:
  - [en](https://longbridge.com/en/quote/300927.SZ/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/300927.SZ/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/300927.SZ/norm.md)
---

# 江天化學 (300927.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 | 0.0893 | 0.0781 | 0.0543 | -0.0039 | 0.0057 |
| ROE | 5.28% | 4.68% | 3.32% | -0.23% | 0.34% |
| 營業收入 | 387.37M | 443.03M | 356.58M | 402.32M | 350.42M |
| 凈利潤 | 12.89M | 11.30M | 7.95M | -561074.00 | 818771.00 |
| 營業利潤 | 13.73M | 5.43M | 11.56M | -1.25M | 366492.00 |
| 毛利率 | 8.86% | 7.06% | 7.03% | 6.17% | 5.41% |
| 凈利率 | 3.33% | 2.55% | 2.23% | -0.14% | 0.23% |
| 利潤含金量 | 24.66% | 10.36% | -298.93% | -1.41% | 1.64% |

## 資產負債表 (CNY)

| 指標 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 資產與負債 | 2.29B | 2.10B | 2.06B | 2.02B | 1.96B |
| 權益乘數 | 2.33 | 2.17 | 2.14 | 2.12 | 2.03 |
| 每股凈資產 | 6.82 | 6.72 | 6.67 | 6.60 | 6.68 |
| 資產周轉率 | 0.7483 | 0.7218 | 0.7384 | 0.6624 | 0.5523 |
| 現金及短投 | 562.78M | 424.09M | 421.64M | 481.98M | 415.20M |
| 存貨與應收 | 180.71M | 137.74M | 200.52M | 195.92M | 223.94M |
| 長期投資 | 875.35M | 875.50M | 874.09M | 847.90M | 812.27M |
| 凈債務 | -95.37M | -33.30M | -30.89M | -85.47M | -44.69M |

## 現金流量表 (CNY)

| 指標 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 經營現金流 | 55.69M | 52.47M | -3.87M | 89.14M | 22.38M |
| 投資現金流 | -139.63M | 126.27M | -71.43M | -172.99M | -325.98M |
| 融資現金流 | 73.88M | -2.54M | -8.24M | 10.36M | 31.92M |
| 自由現金流 | -90.13M | 88.31M | -102.25M | 80.90M | -305.94M |
| 現金流充裕率 | 52.83% | 143.15% | -4.68% | 129.07% | 27.33% |
| 舉債與償債 | 106.58M | 0.0000 | 24.28M | 46.05M | 65.07M |
| 資本支出 | -72.72M | -34.11M | -49.11M | -34.37M | -48.73M |

## 分紅方案

**股息率**: 0.35

### 分紅歷史

| 描述 | 登記日 | 除息日 | 付息日 |
|-------------|-------------|---------|--------------|
| 1股派息 
0.09人民幣 | 2025-06-19 | 2025-06-20 | 2025-06-20 |
| 1股派息 
0.145人民幣 | 2024-06-20 | 2024-06-21 | 2024-06-21 |
| 1股派息 
0.135人民幣 | 2023-06-15 | 2023-06-16 | 2023-06-16 |