财务摘要（报告期）（MagnaChip Semiconductor Corp）
| 2023年年报 | 2023年三季报 | 2023年中报 | 2023年一季报 | 2022年年报 | 2022年三季报 | 2022年中报 | 2022年一季报 | |
|---|---|---|---|---|---|---|---|---|
| 每股指标： | ||||||||
| 每股收益EPS基本(元) | -0.89 | -0.73 | -0.60 | -0.49 | -0.18 | -0.24 | 0.14 | 0.21 |
| 每股净资产(元) | 8.89 | 8.92 | 9.08 | 9.24 | 9.77 | 9.27 | 9.98 | 10.27 |
| 每股经营现金净流量(元) | -0.08 | - | -0.05 | 0.18 | 0.12 | 1.13 | 0.56 | 0.29 |
| 每股现金流量净额(元) | -1.74 | -1.48 | -1.31 | -0.31 | -1.23 | -0.64 | -0.13 | 0.12 |
| 每股营业收入(元) | 5.93 | 4.52 | 2.94 | 1.34 | 7.70 | 6.21 | 4.58 | 2.32 |
| 盈利能力： | ||||||||
| 销售毛利率(%) | 22.45 | 22.38 | 21.72 | 21.22 | 29.99 | 30.78 | 33.07 | 37.46 |
| 销售净利率(%) | -15.92 | -17.06 | -21.54 | -37.66 | -2.38 | -3.98 | 3.01 | 9.15 |
| 净资产收益率平均(%) | -9.48 | -7.82 | -6.41 | -5.23 | -1.82 | -2.54 | 1.37 | 2.09 |
| 总资产净利率(%) | -7.82 | -6.43 | -5.29 | -4.27 | -1.46 | -1.97 | 1.07 | 1.63 |
| 投入资本回报率ROIC(%) | -13.23 | -10.95 | -9.05 | -7.57 | -2.70 | -3.73 | 2.04 | 3.14 |
| 收益质量： | ||||||||
| 营业利润／利润总额(%) | 121.21 | 106.51 | 109.63 | 96.13 | 182.15 | -39.42 | 169.60 | 98.99 |
| 税项／利润总额(%) | - | - | - | - | - | - | 29.47 | 26.77 |
| 经营活动产生的现金流量净额／营业收入(%) | -1.31 | -0.11 | -1.63 | 13.82 | 1.53 | 18.16 | 12.15 | 12.32 |
| 资本结构： | ||||||||
| 资产负债率(%) | 18.05 | 18.56 | 17.90 | 19.37 | 17.13 | 22.94 | 22.16 | 21.55 |
| 权益乘数 | 1.22 | 1.23 | 1.22 | 1.24 | 1.21 | 1.30 | 1.28 | 1.27 |
| 产权比率 | 0.22 | 0.23 | 0.22 | 0.24 | 0.21 | 0.30 | 0.28 | 0.27 |
| 流动资产／总资产(%) | 58.37 | 63.95 | 61.87 | 64.55 | 65.39 | 70.69 | 71.22 | 71.72 |
| 非流动资产／总资产(%) | 41.63 | 36.05 | 38.13 | 35.45 | 34.61 | 29.31 | 28.78 | 28.28 |
| 流动负债／负债合计(%) | 61.78 | 58.83 | 57.45 | 56.40 | 53.39 | 60.46 | 61.77 | 66.63 |
| 非流动负债／负债合计(%) | 38.22 | 41.17 | 42.55 | 43.60 | 46.61 | 39.54 | 38.23 | 33.37 |
| 归属母公司股东的权益／投入资本(%) | 131.33 | 132.15 | 134.53 | 142.64 | 147.05 | 144.80 | 148.43 | 152.23 |
| 偿债能力： | ||||||||
| 流动比率 | 5.23 | 5.86 | 6.02 | 5.91 | 7.15 | 5.10 | 5.20 | 4.99 |
| 速动比率 | 4.54 | 5.21 | 5.31 | 5.23 | 6.31 | 4.60 | 4.74 | 4.56 |
| 货币资金／流动负债(%) | 337.17 | 351.44 | 378.97 | 397.98 | 477.25 | 337.32 | 347.44 | 337.51 |
| 营业利润／流动负债(%) | -122.94 | -87.96 | -71.16 | -40.94 | -11.10 | 6.55 | 18.88 | 15.26 |
| 经营活动产生的现金流量净额／流动负债(%) | -6.43 | -0.41 | -4.23 | 14.78 | 10.93 | 67.57 | 31.68 | 15.19 |
| 归属母公司股东的权益／负债合计(%) | 454.06 | 438.79 | 458.56 | 416.29 | 483.83 | 335.97 | 351.27 | 363.97 |
| 经营活动产生的现金流量净额／负债合计(%) | -3.97 | -0.24 | -2.43 | 8.34 | 5.84 | 40.85 | 19.57 | 10.12 |
| 营业利润／负债合计(%) | -75.95 | -51.74 | -40.88 | -23.09 | -5.93 | 3.96 | 11.66 | 10.16 |
| 成长能力： | ||||||||
| 总资产同比增长率(%) | -18.61 | -19.01 | -22.93 | -17.01 | -11.48 | -4.71 | 3.26 | 6.61 |
| 每股净资产同比增长率(%) | -9.01 | -3.81 | -9.05 | -10.09 | -1.48 | -0.60 | 9.45 | 13.04 |
| 总负债同比增长率(%) | -14.24 | -34.46 | -37.73 | -25.42 | -32.39 | -4.95 | -5.44 | -3.32 |
| 基本每股收益同比增长率(%) | -394.44 | -204.17 | -528.57 | -333.33 | -114.29 | -442.86 | 177.78 | 210.53 |
| 归属母公司股东的权益同比增长率(%) | -19.52 | -14.40 | -18.71 | -14.70 | -5.44 | -4.63 | 6.04 | 9.71 |
| 营业利润同比增长率(%) | -999.24 | -955.92 | -318.22 | -269.41 | -106.29 | -75.06 | 3,307.11 | 715.93 |
| 营业收入同比增长率(%) | -31.87 | -35.22 | -42.58 | -45.24 | -28.80 | -23.97 | -13.27 | -15.38 |
| 股东权益合计同比增长率(%) | -19.52 | -14.40 | -18.71 | -14.70 | -5.44 | -4.63 | 6.04 | 9.71 |
| 营运能力： | ||||||||
| 存货周转率次(次) | 4.91 | 3.93 | 2.56 | 1.18 | 5.97 | 5.00 | 3.64 | 1.71 |
| 流动资产周转率次(次) | 0.79 | 0.58 | 0.39 | 0.17 | 0.90 | 0.70 | 0.50 | 0.25 |
| 固定资产周转率次(次) | 2.18 | 1.73 | 1.11 | 0.53 | 3.09 | 2.74 | 2.01 | 0.99 |
| 总资产周转率次(次) | 0.49 | 0.38 | 0.25 | 0.11 | 0.61 | 0.49 | 0.35 | 0.18 |
| 衍生指标： | ||||||||
| 现金及现金等价物净增加额TTM(元) | -67,385,000.00 | -84,187,000.00 | -100,843,000.00 | -72,836,000.00 | -54,070,000.00 | -25,470,000.00 | 1,917,000.00 | -5,273,000.00 |
| 利润总额TTM(元) | -47,559,000.00 | -29,675,000.00 | -41,274,000.00 | -38,587,000.00 | -2,879,000.00 | 52,469,000.00 | 87,523,000.00 | 94,163,000.00 |
| 毛利TTM(元) | 51,640,000.00 | 56,211,000.00 | 58,955,000.00 | 74,362,000.00 | 101,264,000.00 | 123,770,000.00 | 153,132,000.00 | 158,157,000.00 |
| 投入资本(元) | 262,399,000.00 | 267,654,000.00 | 270,781,000.00 | 275,759,000.00 | 291,168,000.00 | 285,377,000.00 | 301,928,000.00 | 302,944,000.00 |
| 经营活动产生的现金流量净额TTM(元) | -3,014,000.00 | -45,273,000.00 | -21,729,000.00 | 221,000.00 | 5,165,000.00 | 107,971,000.00 | 102,342,000.00 | 79,339,000.00 |
| 总营业收入TTM(元) | 230,051,000.00 | 240,219,000.00 | 250,173,000.00 | 290,570,000.00 | 337,658,000.00 | 387,003,000.00 | 442,804,000.00 | 455,304,000.00 |
| 归属母公司净利润TTM(元) | -36,622,000.00 | -27,611,000.00 | -39,641,000.00 | -39,034,000.00 | -8,036,000.00 | 42,604,000.00 | 70,567,000.00 | 73,709,000.00 |
| 所得税TTM(元) | -10,937,000.00 | -2,064,000.00 | -1,633,000.00 | 447,000.00 | 5,157,000.00 | 9,865,000.00 | 16,956,000.00 | 20,454,000.00 |