财务摘要（报告期）（Build-A-Bear Workshop Inc）
| 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) | 3.68 | 2.12 | 1.59 | 1.01 | 3.21 | 1.82 | 1.30 | 0.92 |
| 每股净资产(元) | 9.15 | 7.76 | 7.43 | 7.30 | 8.05 | 6.60 | 6.24 | 6.28 |
| 每股经营现金净流量(元) | 4.50 | 2.25 | 2.19 | 1.27 | 3.21 | 0.75 | 0.43 | 0.28 |
| 每股现金流量净额(元) | 0.15 | -1.21 | -0.66 | -0.63 | 0.63 | -1.41 | -1.22 | -0.43 |
| 每股营业收入(元) | 34.30 | 23.40 | 15.78 | 8.04 | 31.61 | 21.93 | 14.52 | 7.50 |
| 盈利能力： | ||||||||
| 销售毛利率(%) | 54.39 | 53.49 | 53.88 | 54.06 | 52.54 | 51.44 | 51.18 | 52.55 |
| 销售净利率(%) | 10.86 | 9.06 | 10.01 | 12.17 | 10.25 | 8.51 | 9.17 | 12.06 |
| 净资产收益率平均(%) | 42.45 | 26.46 | 20.22 | 12.81 | 45.10 | 28.80 | 21.35 | 14.76 |
| 总资产净利率(%) | 19.09 | 11.49 | 8.51 | 5.39 | 17.54 | 10.44 | 7.56 | 5.43 |
| 投入资本回报率ROIC(%) | 22.63 | 13.15 | 9.88 | 6.25 | 20.33 | 11.42 | 8.30 | 6.12 |
| 收益质量： | ||||||||
| 营业利润／利润总额(%) | 98.60 | 98.70 | 99.19 | 99.61 | 100.03 | 100.08 | 100.09 | 100.10 |
| 税项／利润总额(%) | 20.39 | 24.01 | 23.08 | 24.52 | 22.51 | 23.09 | 22.51 | 21.98 |
| 经营活动产生的现金流量净额／营业收入(%) | 13.23 | 9.72 | 13.88 | 15.65 | 10.10 | 3.48 | 3.06 | 3.80 |
| 资本结构： | ||||||||
| 资产负债率(%) | 52.39 | 55.44 | 58.26 | 58.36 | 57.58 | 62.63 | 64.37 | 61.57 |
| 权益乘数 | 2.10 | 2.24 | 2.40 | 2.40 | 2.36 | 2.68 | 2.81 | 2.60 |
| 产权比率 | 1.10 | 1.24 | 1.40 | 1.40 | 1.36 | 1.68 | 1.81 | 1.60 |
| 流动资产／总资产(%) | 46.92 | 46.61 | 47.98 | 48.19 | 52.51 | 48.74 | 49.50 | 49.81 |
| 非流动资产／总资产(%) | 53.08 | 53.39 | 52.02 | 51.81 | 47.49 | 51.26 | 50.50 | 50.19 |
| 流动负债／负债合计(%) | 58.69 | 61.42 | 62.36 | 60.53 | 62.56 | 59.57 | 58.73 | 56.68 |
| 非流动负债／负债合计(%) | 41.31 | 38.58 | 37.64 | 39.47 | 37.44 | 40.43 | 41.27 | 43.32 |
| 归属母公司股东的权益／投入资本(%) | 56.87 | 49.46 | 47.78 | 47.61 | 49.92 | 39.19 | 37.70 | 42.78 |
| 偿债能力： | ||||||||
| 流动比率 | 1.53 | 1.37 | 1.32 | 1.36 | 1.46 | 1.31 | 1.31 | 1.43 |
| 速动比率 | 0.77 | 0.61 | 0.61 | 0.65 | 0.76 | 0.40 | 0.43 | 0.56 |
| 货币资金／流动负债(%) | 52.94 | 29.07 | 34.77 | 35.50 | 41.72 | 12.40 | 14.50 | 29.16 |
| 营业利润／流动负债(%) | 78.11 | 46.48 | 31.52 | 20.85 | 61.24 | 36.88 | 25.96 | 20.35 |
| 经营活动产生的现金流量净额／流动负债(%) | 76.80 | 38.38 | 33.88 | 20.32 | 46.74 | 11.60 | 6.72 | 4.99 |
| 归属母公司股东的权益／负债合计(%) | 90.89 | 80.38 | 71.65 | 71.35 | 73.68 | 59.68 | 55.35 | 62.41 |
| 经营活动产生的现金流量净额／负债合计(%) | 45.08 | 23.57 | 21.13 | 12.30 | 29.24 | 6.91 | 3.95 | 2.83 |
| 营业利润／负债合计(%) | 45.84 | 28.55 | 19.65 | 12.62 | 38.31 | 21.97 | 15.25 | 11.53 |
| 成长能力： | ||||||||
| 总资产同比增长率(%) | -3.02 | -3.56 | -1.91 | 2.06 | 5.43 | -4.48 | -0.32 | -3.01 |
| 每股净资产同比增长率(%) | 13.69 | 17.59 | 18.92 | 16.14 | 38.69 | 15.53 | 17.59 | 29.29 |
| 总负债同比增长率(%) | -11.76 | -14.63 | -11.22 | -3.26 | -6.35 | -9.07 | -5.34 | -15.30 |
| 基本每股收益同比增长率(%) | 14.64 | 16.48 | 22.31 | 9.78 | 4.90 | 20.53 | 15.04 | 33.33 |
| 归属母公司股东的权益同比增长率(%) | 8.85 | 14.98 | 14.92 | 10.59 | 27.15 | 4.33 | 10.25 | 26.37 |
| 营业利润同比增长率(%) | 5.58 | 10.93 | 14.44 | 5.87 | 22.16 | 16.93 | 14.07 | 38.09 |
| 营业收入同比增长率(%) | 3.88 | 4.34 | 5.00 | 2.03 | 13.71 | 14.66 | 17.13 | 28.32 |
| 股东权益合计同比增长率(%) | 8.85 | 14.98 | 14.92 | 10.59 | 27.15 | 4.33 | 10.25 | 26.37 |
| 营运能力： | ||||||||
| 存货周转率次(次) | 3.31 | 2.32 | 1.55 | 0.81 | 3.12 | 1.96 | 1.34 | 0.75 |
| 流动资产周转率次(次) | 3.53 | 2.55 | 1.69 | 0.88 | 3.37 | 2.52 | 1.68 | 0.91 |
| 固定资产周转率次(次) | 9.17 | 6.56 | 4.53 | 2.37 | 9.38 | 6.78 | 4.57 | 2.46 |
| 总资产周转率次(次) | 1.76 | 1.27 | 0.85 | 0.44 | 1.71 | 1.23 | 0.82 | 0.45 |
| 衍生指标： | ||||||||
| 现金及现金等价物净增加额TTM(元) | 12,777,000.00 | 18,205,000.00 | 6,726,000.00 | 9,353,000.00 | -36,478,000.00 | -36,699,000.00 | -19,833,000.00 | -1,995,000.00 |
| 利润总额TTM(元) | 66,382,000.00 | 65,922,000.00 | 63,087,000.00 | 61,924,000.00 | 55,871,000.00 | 53,890,000.00 | 55,719,000.00 | 50,710,000.00 |
| 毛利TTM(元) | 259,975,000.00 | 257,671,000.00 | 248,947,000.00 | 245,872,000.00 | 235,582,000.00 | 230,867,000.00 | 231,355,000.00 | 217,955,000.00 |
| 投入资本(元) | 227,998,000.00 | 225,743,000.00 | 225,771,000.00 | 228,891,000.00 | 238,596,000.00 | 247,778,000.00 | 248,998,000.00 | 230,332,000.00 |
| 经营活动产生的现金流量净额TTM(元) | 68,769,000.00 | 72,399,000.00 | 61,595,000.00 | 47,276,000.00 | 22,089,000.00 | 16,373,000.00 | 20,485,000.00 | 28,077,000.00 |
| 总营业收入TTM(元) | 481,947,000.00 | 478,865,000.00 | 470,325,000.00 | 467,937,000.00 | 452,789,000.00 | 443,448,000.00 | 437,491,000.00 | 411,522,000.00 |
| 归属母公司净利润TTM(元) | 51,042,000.00 | 50,911,000.00 | 48,402,000.00 | 47,985,000.00 | 51,602,000.00 | 50,070,000.00 | 51,075,000.00 | 47,265,000.00 |
| 所得税TTM(元) | 15,340,000.00 | 15,011,000.00 | 14,685,000.00 | 13,939,000.00 | 4,269,000.00 | 3,820,000.00 | 4,643,000.00 | 3,445,000.00 |