---
title: "康美藥業 (600518.SH) — 財務報表"
type: "Symbol"
locale: "zh-HK"
url: "https://longbridge.com/zh-HK/quote/600518.SH/norm.md"
symbol: "600518.SH"
name: "康美藥業"
parent: "https://longbridge.com/zh-HK/quote/600518.SH.md"
datetime: "2026-05-20T18:53:53.482Z"
locales:
  - [en](https://longbridge.com/en/quote/600518.SH/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/600518.SH/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/600518.SH/norm.md)
---

# 康美藥業 (600518.SH) — 財務報表

## 損益表 (CNY)

| 指標 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 每股收益 | -0.0010 | -0.0001 | -0.0003 | 0.0006 | 0.0006 |
| ROE | -0.91% | -0.15% | -0.21% | 0.47% | 0.47% |
| 營業收入 | 1.08B | 1.29B | 1.38B | 1.28B | 1.30B |
| 凈利潤 | -16.56M | -2.75M | -3.82M | 8.40M | 8.51M |
| 營業利潤 | -10.94M | -225.20M | 22.48M | -33.70M | 14.86M |
| 毛利率 | 22.07% | 14.97% | 19.55% | 19.50% | 18.12% |
| 凈利率 | -1.53% | -0.21% | -0.28% | 0.66% | 0.65% |
| 利潤含金量 | - | - | 10.22% | -174.89% | -14.66% |

## 資產負債表 (CNY)

| 指標 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 資產與負債 | 13.31B | 13.22B | 13.68B | 13.64B | 13.71B |
| 權益乘數 | 1.82 | 1.80 | 1.89 | 1.89 | 1.90 |
| 每股凈資產 | 0.4391 | 0.5272 | 0.5197 | 0.5187 | 0.5181 |
| 資產周轉率 | 0.3725 | 0.3888 | 0.3785 | 0.3793 | 0.3788 |
| 現金及短投 | 1.23B | 1.24B | 1.18B | 902.71M | 894.22M |
| 存貨與應收 | 2.38B | 2.24B | 2.45B | 2.44B | 2.51B |
| 長期投資 | 3.43B | 3.45B | 3.33B | 3.41B | 3.45B |
| 凈債務 | -1.06B | -1.06B | -1.06B | -771.07M | -747.57M |

## 現金流量表 (CNY)

| 指標 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 經營現金流 | -54.76M | -26.50M | 219.96M | 19.27M | -101.39M |
| 投資現金流 | -13.55M | -123.23M | -36.75M | -10.50M | -6.78M |
| 融資現金流 | 33.73M | 171.59M | 63.13M | 16.71M | 37.83M |
| 自由現金流 | -64.82M | -134.08M | 14.01M | 75.33M | -165.70M |
| 現金流充裕率 | -348.72% | -14.22% | 298.75% | 52.50% | -1391.65% |
| 舉債與償債 | 1.00M | - | - | - | - |
| 資本支出 | -15.70M | -142.94M | -48.57M | -18.26M | -7.29M |

## 分紅方案

### 分紅歷史

| 描述 | 登記日 | 除息日 | 付息日 |
|-------------|-------------|---------|--------------|
| 1股派息 
0.024人民幣 | 2019-08-27 | 2019-08-28 | 2019-08-28 |
| 1股派息 
0.235人民幣 | 2018-07-12 | 2018-07-13 | 2018-07-13 |