000838 *ST财信发展
2026/06 - 中期2025/122024/122023/122022/12

盈利能力分析
净资产收益率 ROE (%)22.290-571.839-47.251-30.357-21.139
总资产报酬率 ROA (%)-2.663-26.355-7.326-3.349-1.803
投入资产回报率 ROIC (%)-15.454-90.568-16.963-5.212-2.523

边际利润分析
销售毛利率 (%)1.72842.383-0.31811.36218.580
营业利润率 (%)-68.403-187.887-35.011-3.703-7.984
息税前利润/营业总收入 (%)-57.798-178.754-31.147-3.445-7.731
净利润/营业总收入 (%)-94.736-246.272-33.784-7.676-8.586

收益指标分析
经营活动净收益/利润总额(%)77.15253.98248.711-121.394-111.724
价值变动净收益/利润总额(%)4.39618.09515.578-52.5700.495
营业外收支净额/利润总额(%)22.6775.3614.4515.067-0.668

偿债能力分析
流动比率 (X)0.7690.8031.1441.1261.187
速动比率 (X)0.1880.2130.3450.4410.350
资产负债率 (%)116.206112.23280.81679.13786.804
带息债务/全部投入资本 (%)175.317151.56457.52065.26883.843
股东权益/带息债务 (%)-47.271-37.98170.03951.53815.228
股东权益/负债合计 (%)-11.650-9.28318.18820.27810.418
利息保障倍数 (X)-1.885-9.039-5.668-7.562-38.796

营运能力分析
应收账款周转天数 (天)51.31538.18124.1835.0316.469
存货周转天数 (天)3,386.6233,083.284828.002470.250894.206