---
title: "上實發展 (600748.SH) — 財務報表"
type: "Symbol"
locale: "zh-HK"
url: "https://longbridge.com/zh-HK/quote/600748.SH/norm.md"
symbol: "600748.SH"
name: "上實發展"
parent: "https://longbridge.com/zh-HK/quote/600748.SH.md"
datetime: "2026-05-20T10:19:33.170Z"
locales:
  - [en](https://longbridge.com/en/quote/600748.SH/norm.md)
  - [zh-CN](https://longbridge.com/zh-CN/quote/600748.SH/norm.md)
  - [zh-HK](https://longbridge.com/zh-HK/quote/600748.SH/norm.md)
---

# 上實發展 (600748.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 | -0.0600 | -0.0049 | 0.0779 | -0.4105 | -0.0400 |
| ROE | -4.50% | -0.33% | 5.59% | -25.31% | -2.97% |
| 營業收入 | 496.91M | 1.27B | 887.50M | 598.14M | 634.28M |
| 凈利潤 | -116.90M | -8.52M | 144.94M | -672.79M | -81.65M |
| 營業利潤 | -55.80M | -556.25M | 875.24M | -615.69M | 25.94M |
| 毛利率 | 10.67% | -20.88% | 109.94% | -88.96% | 27.55% |
| 凈利率 | -23.53% | -0.67% | 16.33% | -112.48% | -12.87% |
| 利潤含金量 | - | -34.41% | 139.14% | - | -2.92% |

## 資產負債表 (CNY)

| 指標 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 資產與負債 | 29.52B | 30.12B | 29.74B | 28.78B | 29.53B |
| 權益乘數 | 2.41 | 2.43 | 2.40 | 2.35 | 2.29 |
| 每股凈資產 | 5.30 | 5.66 | 5.66 | 5.58 | 5.95 |
| 資產周轉率 | 0.1101 | 0.1119 | 0.1017 | 0.0924 | 0.0858 |
| 現金及短投 | 3.98B | 4.74B | 3.74B | 2.96B | 3.33B |
| 存貨與應收 | 13.35B | 13.22B | 13.54B | 13.35B | 13.79B |
| 長期投資 | 1.90B | 1.94B | 1.98B | 2.01B | 2.04B |
| 凈債務 | 9.70B | 9.27B | 10.77B | 11.33B | 10.97B |

## 現金流量表 (CNY)

| 指標 | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 |
| --- | --- | --- | --- | --- | --- |
| 經營現金流 | -380.25M | 1.62B | 629.05M | -239.59M | -888.51M |
| 投資現金流 | 14.58M | -1.31M | 35.24M | -8.26M | 84.17M |
| 融資現金流 | -419.05M | -601.85M | 123.07M | -112.79M | -6.87M |
| 自由現金流 | -382.65M | 1.30B | 718.74M | 37.83M | -882.19M |
| 現金流充裕率 | -61.21% | 135.95% | 60.95% | -88.46% | -103.90% |
| 舉債與償債 | 201.56M | 582.18M | 1.16B | 155.86M | 847.88M |
| 資本支出 | -2.18M | -1.31M | -1.47M | -866781.00 | -418220.00 |

## 分紅方案

### 分紅歷史

| 描述 | 登記日 | 除息日 | 付息日 |
|-------------|-------------|---------|--------------|
| 1股派息 
0.021人民幣 | 2024-07-30 | 2024-07-31 | 2024-07-31 |
| 1股派息 
0.02人民幣 | 2023-07-27 | 2023-07-28 | 2023-07-28 |
| 1股派息 
0.087人民幣 | 2022-08-18 | 2022-08-19 | 2022-08-19 |