财务摘要（报告期）（Friedman Industries Inc）
| 2024年一季报 | 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) | 0.37 | 2.39 | 1.69 | 1.52 | 1.04 | 2.91 | 2.06 | 1.88 | 1.55 |
| 每股净资产(元) | 18.61 | 18.27 | 17.61 | 17.19 | 16.73 | 15.65 | 14.73 | 14.48 | 13.94 |
| 每股经营现金净流量(元) | -0.87 | 0.71 | 0.14 | -2.74 | -0.62 | 8.66 | 5.98 | 7.42 | -3.11 |
| 每股现金流量净额(元) | -0.25 | 0.07 | 0.49 | -0.30 | 0.13 | -1.46 | -1.45 | -0.98 | -1.68 |
| 每股营业收入(元) | 16.44 | 74.00 | 55.08 | 36.34 | 18.62 | 74.24 | 57.40 | 42.27 | 21.96 |
| 盈利能力： | |||||||||
| 销售毛利率(%) | 15.83 | 19.20 | 8.49 | 8.26 | 11.89 | 7.87 | 6.96 | 7.50 | 11.54 |
| 销售净利率(%) | 2.24 | 3.36 | 3.23 | 4.18 | 5.60 | 3.90 | 3.55 | 4.38 | 6.91 |
| 净资产收益率平均(%) | 2.00 | 14.28 | 10.40 | 9.25 | 6.44 | 21.88 | 15.96 | 14.65 | 12.26 |
| 总资产净利率(%) | 1.13 | 8.08 | 5.78 | 5.32 | 3.74 | 11.90 | 8.28 | 7.36 | 5.31 |
| 投入资本回报率ROIC(%) | 1.15 | 8.19 | 5.88 | 5.40 | 3.82 | 12.09 | 8.42 | 7.55 | 5.37 |
| 收益质量： | |||||||||
| 营业利润／利润总额(%) | -42.38 | 105.16 | 108.73 | 76.51 | 101.01 | 74.76 | 70.25 | 63.48 | 84.05 |
| 税项／利润总额(%) | 22.19 | 25.60 | 23.41 | 24.89 | 25.00 | 24.28 | 23.58 | 23.56 | 23.69 |
| 经营活动产生的现金流量净额／营业收入(%) | -5.29 | 0.96 | 0.26 | -7.55 | -3.34 | 11.67 | 10.42 | 17.54 | -13.19 |
| 资本结构： | |||||||||
| 资产负债率(%) | 41.79 | 44.58 | 46.39 | 42.91 | 41.64 | 42.08 | 46.71 | 49.64 | 60.80 |
| 权益乘数 | 1.72 | 1.80 | 1.87 | 1.75 | 1.71 | 1.73 | 1.88 | 1.99 | 2.55 |
| 产权比率 | 0.72 | 0.80 | 0.87 | 0.75 | 0.71 | 0.73 | 0.88 | 0.99 | 1.55 |
| 流动资产／总资产(%) | 72.90 | 73.93 | 74.64 | 74.35 | 73.84 | 72.08 | 72.77 | 73.86 | 79.74 |
| 非流动资产／总资产(%) | 27.10 | 26.07 | 25.36 | 25.65 | 26.16 | 27.92 | 27.23 | 26.14 | 20.26 |
| 流动负债／负债合计(%) | 41.67 | 52.76 | 51.41 | 37.03 | 48.86 | 53.75 | 50.96 | 63.58 | 34.73 |
| 非流动负债／负债合计(%) | 58.33 | 47.24 | 48.59 | 62.97 | 51.14 | 46.25 | 49.04 | 36.42 | 65.27 |
| 归属母公司股东的权益／投入资本(%) | 59.31 | 56.12 | 54.57 | 57.91 | 59.72 | 58.80 | 54.24 | 51.99 | 39.56 |
| 偿债能力： | |||||||||
| 流动比率 | 4.19 | 3.14 | 3.13 | 4.68 | 3.63 | 3.19 | 3.06 | 2.34 | 3.78 |
| 速动比率 | 1.10 | 1.00 | 1.04 | 1.72 | 1.28 | 1.27 | 1.04 | 1.02 | 1.54 |
| 货币资金／流动负债(%) | 10.69 | 5.34 | 7.34 | 8.93 | 11.21 | 6.64 | 7.30 | 9.92 | 4.35 |
| 营业利润／流动负债(%) | -3.60 | 45.31 | 32.21 | 32.34 | 24.08 | 46.74 | 28.48 | 16.96 | 22.26 |
| 经营活动产生的现金流量净额／流动负债(%) | -15.62 | 9.20 | 1.86 | -57.34 | -10.65 | 141.71 | 90.88 | 81.74 | -38.57 |
| 归属母公司股东的权益／负债合计(%) | 139.29 | 124.31 | 115.56 | 133.04 | 140.14 | 137.62 | 114.11 | 101.46 | 64.46 |
| 经营活动产生的现金流量净额／负债合计(%) | -6.51 | 4.86 | 0.96 | -21.23 | -5.21 | 76.17 | 46.31 | 51.97 | -13.40 |
| 营业利润／负债合计(%) | -1.50 | 23.91 | 16.56 | 11.97 | 11.76 | 25.12 | 14.51 | 10.78 | 7.73 |
| 成长能力： | |||||||||
| 总资产同比增长率(%) | 5.39 | 15.41 | 12.30 | 4.85 | -19.33 | 25.14 | 35.52 | 53.71 | 68.45 |
| 每股净资产同比增长率(%) | 11.24 | 16.75 | 19.50 | 18.75 | 19.99 | 34.65 | 11.65 | 24.35 | 52.94 |
| 总负债同比增长率(%) | 5.76 | 22.25 | 11.54 | -9.36 | -44.75 | 5.39 | 60.36 | 82.92 | 72.03 |
| 基本每股收益同比增长率(%) | -64.42 | -17.87 | -17.96 | -19.15 | -32.90 | 42.65 | -33.97 | -47.04 | -5.49 |
| 归属母公司股东的权益同比增长率(%) | 5.12 | 10.43 | 12.96 | 18.86 | 20.11 | 44.86 | 19.33 | 32.81 | 63.19 |
| 营业利润同比增长率(%) | -113.50 | 16.34 | 27.26 | -7.89 | -15.93 | -26.11 | -57.85 | -70.39 | -11.88 |
| 营业收入同比增长率(%) | -16.57 | -5.71 | -9.29 | -13.95 | -15.14 | 91.96 | 101.46 | 96.54 | 145.47 |
| 股东权益合计同比增长率(%) | 5.12 | 10.43 | 12.96 | 18.86 | 20.11 | 44.86 | 19.33 | 32.81 | 63.19 |
| 营运能力： | |||||||||
| 存货周转率次(次) | 0.82 | 4.13 | 3.51 | 2.58 | 1.29 | 6.54 | 4.75 | 3.68 | 1.49 |
| 流动资产周转率次(次) | 0.69 | 3.29 | 2.44 | 1.74 | 0.92 | 4.07 | 3.09 | 2.21 | 0.97 |
| 固定资产周转率次(次) | 1.32 | 6.17 | 4.68 | 3.30 | 1.69 | 9.11 | 7.07 | 6.38 | 3.38 |
| 总资产周转率次(次) | 0.51 | 2.40 | 1.79 | 1.27 | 0.67 | 3.05 | 2.33 | 1.68 | 0.77 |
| 衍生指标： | |||||||||
| 现金及现金等价物净增加额TTM(元) | 511,000.00 | 3,392,000.00 | -5,712,000.00 | 2,628,000.00 | -10,736,000.00 | 747,708.00 | 1,762,015.00 | -26,521,472.00 | -4,070,968.00 |
| 利润总额TTM(元) | 23,314,000.00 | 24,692,000.00 | 25,241,000.00 | 23,785,000.00 | 28,189,000.00 | 10,169,528.00 | 4,432,542.00 | 18,719,339.00 | 18,330,558.00 |
| 毛利TTM(元) | 99,108,000.00 | 46,197,000.00 | 41,885,000.00 | 40,742,000.00 | 43,085,000.00 | 27,046,536.00 | 17,312,681.00 | 42,329,271.00 | 40,987,278.00 |
| 投入资本(元) | 218,644,000.00 | 227,128,000.00 | 224,946,000.00 | 218,975,000.00 | 206,579,000.00 | 196,320,000.00 | 200,338,775.00 | 205,210,726.00 | 259,650,840.00 |
| 经营活动产生的现金流量净额TTM(元) | 4,979,000.00 | 20,812,000.00 | -10,992,000.00 | 80,656,000.00 | 63,894,000.00 | 53,638,129.00 | 65,843,508.00 | -36,860,190.00 | -13,397,759.00 |
| 总营业收入TTM(元) | 516,251,000.00 | 508,205,000.00 | 504,093,000.00 | 523,037,000.00 | 547,542,000.00 | 498,447,067.00 | 438,242,917.00 | 381,121,403.00 | 285,234,752.00 |
| 归属母公司净利润TTM(元) | 17,345,000.00 | 18,700,000.00 | 18,892,000.00 | 17,850,000.00 | 21,344,000.00 | 7,569,919.00 | 3,232,193.00 | 13,938,899.00 | 14,066,322.00 |
| 所得税TTM(元) | 5,969,000.00 | 5,992,000.00 | 6,349,000.00 | 5,935,000.00 | 6,845,000.00 | 2,599,609.00 | 1,200,349.00 | 4,780,440.00 | 4,264,236.00 |