财务摘要（报告期）（American Resources Corp-A）
| 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) | -0.15 | - | -0.05 | -0.04 | -0.02 | -0.16 | -0.08 | -0.04 |
| 每股净资产(元) | - | 0.19 | 0.14 | 0.10 | - | -0.13 | -0.07 | -0.06 |
| 每股经营现金净流量(元) | -0.19 | -0.12 | -0.08 | -0.10 | 0.09 | -0.18 | -0.12 | -0.09 |
| 每股现金流量净额(元) | -0.07 | 0.44 | 0.53 | -0.11 | -0.02 | -0.12 | -0.12 | -0.09 |
| 每股营业收入(元) | 0.21 | 0.22 | 0.14 | 0.12 | 0.57 | 0.52 | 0.38 | 0.14 |
| 盈利能力： | ||||||||
| 销售毛利率(%) | 30.65 | 60.65 | 40.05 | 69.49 | 45.06 | 55.69 | 66.53 | 68.16 |
| 销售净利率(%) | -68.41 | -3.70 | -37.80 | -34.97 | -3.66 | -30.09 | -20.56 | -30.32 |
| 净资产收益率平均(%) | -4,505.09 | -8.24 | -74.42 | -81.25 | 140.31 | 183.24 | 147.43 | 91.67 |
| 总资产净利率(%) | -15.52 | -0.78 | -5.26 | -5.88 | -2.93 | -25.95 | -12.85 | -6.74 |
| 投入资本回报率ROIC(%) | -16.83 | -0.84 | -5.69 | -6.44 | -3.69 | -32.06 | -15.88 | -8.49 |
| 收益质量： | ||||||||
| 营业利润／利润总额(%) | 99.71 | 1,389.22 | 235.70 | 84.98 | 1,659.95 | 121.79 | 156.16 | 144.66 |
| 经营活动产生的现金流量净额／营业收入(%) | -86.69 | -54.13 | -54.40 | -82.80 | 15.39 | -34.15 | -31.45 | -63.14 |
| 资本结构： | ||||||||
| 资产负债率(%) | 99.76 | 85.72 | 89.27 | 85.15 | 99.49 | 124.31 | 112.47 | 109.47 |
| 权益乘数 | 409.87 | 7.00 | 9.32 | 6.74 | 196.41 | -4.11 | -8.02 | -10.56 |
| 产权比率 | 408.87 | 6.00 | 8.32 | 5.74 | 195.41 | -5.15 | -9.06 | -11.59 |
| 流动资产／总资产(%) | 38.02 | 11.26 | 6.38 | 11.61 | 19.25 | 30.08 | 26.48 | 28.23 |
| 非流动资产／总资产(%) | 64.63 | 88.74 | 93.62 | 88.39 | 80.75 | 69.92 | 78.82 | 71.77 |
| 流动负债／负债合计(%) | 19.74 | 18.37 | 18.14 | 35.37 | 49.32 | 44.61 | 23.25 | 51.75 |
| 非流动负债／负债合计(%) | 80.26 | 81.63 | 81.86 | 64.63 | 50.68 | 55.39 | 76.75 | 48.25 |
| 归属母公司股东的权益／投入资本(%) | 0.25 | 14.73 | 11.04 | 14.93 | 0.61 | -26.81 | -13.80 | -10.93 |
| 偿债能力： | ||||||||
| 流动比率 | 1.93 | 0.72 | 0.39 | 0.39 | 0.39 | 0.54 | 1.01 | 0.50 |
| 速动比率 | 1.93 | 0.58 | 0.35 | 0.19 | 0.38 | 0.51 | 1.01 | 0.44 |
| 货币资金／流动负债(%) | 14.76 | 19.23 | 17.74 | 1.99 | 32.32 | 18.22 | 38.65 | 23.88 |
| 营业利润／流动负债(%) | -63.21 | -52.90 | -59.65 | -17.68 | -87.46 | -61.61 | -82.38 | -18.24 |
| 经营活动产生的现金流量净额／流动负债(%) | -80.33 | -55.71 | -36.42 | -49.26 | 22.14 | -57.42 | -80.71 | -26.25 |
| 归属母公司股东的权益／负债合计(%) | 0.24 | 16.66 | 12.02 | 17.43 | 0.51 | -19.42 | -11.04 | -8.63 |
| 经营活动产生的现金流量净额／负债合计(%) | -15.86 | -10.23 | -6.61 | -17.42 | 10.92 | -25.61 | -18.76 | -13.58 |
| 营业利润／负债合计(%) | -12.48 | -9.72 | -10.82 | -6.25 | -43.14 | -27.48 | -19.15 | -9.44 |
| 成长能力： | ||||||||
| 总资产同比增长率(%) | 64.08 | 175.83 | 165.63 | 28.36 | 30.42 | -28.11 | -35.55 | 2.25 |
| 每股净资产同比增长率(%) | -30.84 | 243.04 | 300.68 | 275.09 | 111.48 | -396.17 | -144.40 | 77.69 |
| 总负债同比增长率(%) | 64.51 | 90.19 | 110.85 | -0.15 | 23.27 | -5.59 | -13.79 | -15.68 |
| 基本每股收益同比增长率(%) | -650.00 | 100.00 | 37.50 | - | 96.61 | 60.98 | 69.23 | 71.43 |
| 归属母公司股东的权益同比增长率(%) | -21.37 | 263.12 | 329.55 | 301.66 | 112.14 | -425.54 | -150.23 | 70.49 |
| 营业利润同比增长率(%) | 41.39 | 32.74 | -19.10 | 33.84 | 15.30 | 34.30 | 29.79 | 33.30 |
| 营业收入同比增长率(%) | -57.58 | -52.06 | -57.08 | -2.34 | 409.00 | 981.17 | 6,159.60 | 85,196.09 |
| 股东权益合计同比增长率(%) | -21.37 | 261.98 | 328.55 | 301.23 | 112.14 | -427.83 | -150.45 | 70.43 |
| 营运能力： | ||||||||
| 存货周转率次(次) | 46.38 | 5.02 | 11.23 | 1.59 | 97.10 | 42.23 | - | 4.68 |
| 流动资产周转率次(次) | 0.73 | 1.49 | 1.27 | 1.07 | 3.03 | 2.62 | 2.00 | 0.69 |
| 固定资产周转率次(次) | 1.37 | 1.60 | 1.20 | 0.96 | 2.47 | 1.83 | 1.10 | 0.40 |
| 总资产周转率次(次) | 0.23 | 0.21 | 0.14 | 0.17 | 0.80 | 0.87 | 0.63 | 0.22 |
| 衍生指标： | ||||||||
| 现金及现金等价物净增加额TTM(元) | -5,599,988.00 | 39,856,629.00 | 46,638,176.00 | -3,883,336.00 | -1,597,284.00 | -15,273,861.00 | -24,233,619.00 | -2,027,376.00 |
| 利润总额TTM(元) | -11,455,086.00 | 8,403,687.00 | -349,730.00 | -1,793,639.00 | -1,445,672.00 | -21,017,289.00 | -24,661,027.00 | -28,868,368.00 |
| 毛利TTM(元) | 5,132,189.00 | 8,527,691.00 | 5,312,091.00 | 17,759,485.00 | 17,786,613.00 | 21,636,430.00 | 18,827,176.00 | 7,645,988.00 |
| 投入资本(元) | 89,079,526.00 | 99,802,751.00 | 97,204,692.00 | 49,199,352.00 | 47,047,783.00 | 33,607,417.00 | 33,889,379.00 | 33,351,126.00 |
| 经营活动产生的现金流量净额TTM(元) | -14,515,241.00 | 8,928,170.00 | 8,123,696.00 | 4,465,638.00 | 6,074,995.00 | -23,532,547.00 | -26,597,275.00 | -28,079,826.00 |
| 总营业收入TTM(元) | 16,744,075.00 | 21,362,374.00 | 25,043,585.00 | 39,262,103.00 | 39,474,269.00 | 39,327,091.00 | 32,631,277.00 | 16,825,282.00 |
| 归属母公司净利润TTM(元) | -11,455,086.00 | 8,403,687.00 | -349,730.00 | -1,801,523.00 | -1,445,672.00 | -20,953,800.00 | -24,640,477.00 | -28,859,484.00 |