财务摘要（报告期）（Guardion Health Sciences 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) | 0.12 | -0.21 | -0.50 | 0.42 | -14.15 | -0.11 | -0.09 | -0.07 |
| 每股净资产(元) | 6.39 | 6.04 | 5.71 | 6.69 | 0.21 | 0.43 | 0.46 | 0.49 |
| 每股经营现金净流量(元) | -3.43 | -2.39 | -1.80 | -1.48 | -0.12 | -0.10 | -0.08 | -0.04 |
| 每股现金流量净额(元) | -7.49 | -6.47 | -5.95 | -5.63 | 0.19 | 0.14 | - | 0.01 |
| 每股营业收入(元) | 9.60 | 7.30 | 4.71 | 2.51 | 0.17 | 0.14 | 0.09 | 0.04 |
| 盈利能力： | ||||||||
| 销售毛利率(%) | 44.04 | 43.43 | 43.25 | 41.92 | 40.91 | 43.06 | 44.10 | 45.98 |
| 销售净利率(%) | 1.29 | -2.86 | -10.70 | 16.73 | -135.05 | -72.29 | -76.34 | -109.81 |
| 净资产收益率平均(%) | 1.48 | -2.56 | -6.27 | 4.92 | -84.15 | -24.66 | -17.13 | -10.05 |
| 总资产净利率(%) | 0.94 | -1.54 | -3.64 | 2.95 | -66.11 | -23.28 | -16.21 | -9.51 |
| 投入资本回报率ROIC(%) | 1.91 | -3.28 | -7.92 | 6.39 | -98.18 | -34.73 | -19.21 | -11.35 |
| 收益质量： | ||||||||
| 营业利润／利润总额(%) | -2,743.93 | 1,218.49 | 387.39 | -274.63 | 116.74 | 100.91 | 100.26 | 100.06 |
| 经营活动产生的现金流量净额／营业收入(%) | -35.68 | -32.78 | -38.25 | -58.99 | -67.39 | -73.08 | -84.82 | -93.37 |
| 资本结构： | ||||||||
| 资产负债率(%) | 31.65 | 40.19 | 46.26 | 41.18 | 39.28 | 6.14 | 5.68 | 5.78 |
| 权益乘数 | 1.46 | 1.67 | 1.86 | 1.70 | 1.65 | 1.07 | 1.06 | 1.06 |
| 产权比率 | 0.46 | 0.67 | 0.86 | 0.70 | 0.65 | 0.07 | 0.06 | 0.06 |
| 流动资产／总资产(%) | 99.72 | 99.70 | 99.68 | 99.68 | 99.77 | 63.10 | 64.02 | 65.05 |
| 非流动资产／总资产(%) | 0.28 | 0.30 | 0.32 | 0.32 | 0.23 | 36.90 | 35.98 | 34.95 |
| 流动负债／负债合计(%) | 34.97 | 27.66 | 32.03 | 36.68 | 47.09 | 100.00 | 100.00 | 100.00 |
| 非流动负债／负债合计(%) | 65.03 | 72.34 | 67.97 | 63.32 | 52.91 | - | - | - |
| 归属母公司股东的权益／投入资本(%) | 146.55 | 147.53 | 141.76 | 150.27 | 119.38 | 173.37 | 109.88 | 111.22 |
| 偿债能力： | ||||||||
| 流动比率 | 9.01 | 8.97 | 6.73 | 6.60 | 5.39 | 10.28 | 11.28 | 11.26 |
| 速动比率 | 6.98 | 7.26 | 5.47 | 5.19 | 4.62 | 9.15 | 10.27 | 10.81 |
| 货币资金／流动负债(%) | 482.14 | 534.86 | 419.03 | 402.88 | 265.62 | 746.93 | 249.50 | 264.59 |
| 营业利润／流动负债(%) | -328.75 | -226.98 | -124.05 | -67.22 | -434.26 | -350.27 | -255.83 | -143.45 |
| 经营活动产生的现金流量净额／流动负债(%) | -331.29 | -213.20 | -114.48 | -86.28 | -185.63 | -350.96 | -283.53 | -121.90 |
| 归属母公司股东的权益／负债合计(%) | 215.95 | 148.80 | 116.17 | 142.85 | 154.59 | 1,528.65 | 1,662.04 | 1,631.30 |
| 经营活动产生的现金流量净额／负债合计(%) | -115.85 | -58.97 | -36.67 | -31.65 | -87.42 | -350.96 | -283.53 | -121.90 |
| 营业利润／负债合计(%) | -114.96 | -62.78 | -39.73 | -24.66 | -204.51 | -350.27 | -255.83 | -143.45 |
| 成长能力： | ||||||||
| 总资产同比增长率(%) | -45.04 | -54.38 | -54.84 | -54.40 | -7.56 | -26.89 | -27.73 | -29.26 |
| 每股净资产同比增长率(%) | 2,973.98 | 1,304.17 | 1,150.68 | 1,279.78 | -77.24 | -68.98 | -71.60 | -72.76 |
| 总负债同比增长率(%) | -55.72 | 198.64 | 268.12 | 225.08 | 632.52 | -12.02 | -14.97 | 50.68 |
| 基本每股收益同比增长率(%) | 100.85 | 90.75 | 69.33 | 106.20 | 72.91 | 75.00 | 70.97 | 46.15 |
| 归属母公司股东的权益同比增长率(%) | -38.14 | -70.93 | -74.27 | -71.53 | -40.95 | -27.69 | -28.38 | -31.49 |
| 营业利润同比增长率(%) | 75.11 | 46.47 | 42.82 | 44.12 | 29.60 | 40.63 | 39.92 | 1.85 |
| 营业收入同比增长率(%) | 10.85 | 11.89 | 5.58 | 33.59 | 52.77 | 80.72 | 288.45 | 922.14 |
| 股东权益合计同比增长率(%) | -38.14 | -70.93 | -74.27 | -71.53 | -40.95 | -27.69 | -28.38 | -31.49 |
| 营运能力： | ||||||||
| 存货周转率次(次) | 2.36 | 1.89 | 1.20 | 0.60 | 3.74 | 4.08 | 3.05 | 2.16 |
| 流动资产周转率次(次) | 0.73 | 0.54 | 0.34 | 0.18 | 0.66 | 0.56 | 0.36 | 0.15 |
| 固定资产周转率次(次) | 298.32 | 214.05 | 130.02 | 67.35 | 137.91 | 100.80 | 60.86 | 23.20 |
| 总资产周转率次(次) | 0.73 | 0.54 | 0.34 | 0.18 | 0.49 | 0.32 | 0.21 | 0.09 |
| 衍生指标： | ||||||||
| 现金及现金等价物净增加额TTM(元) | -9,545,844.00 | -5,288,694.00 | 4,141,436.00 | 3,942,157.00 | 11,811,563.00 | 9,382,149.00 | -1,277,860.00 | -38,497,205.00 |
| 利润总额TTM(元) | 158,033.00 | -12,720,653.00 | -13,916,198.00 | -9,088,150.00 | -14,922,228.00 | -20,536,922.00 | -21,855,646.00 | -24,693,971.00 |
| 毛利TTM(元) | 5,394,517.00 | 4,981,023.00 | 4,608,956.00 | 4,759,232.00 | 4,520,387.00 | 4,647,831.00 | 4,947,673.00 | 4,106,609.00 |
| 投入资本(元) | 5,558,531.00 | 5,220,466.00 | 5,108,084.00 | 5,644,096.00 | 11,030,578.00 | 15,282,209.00 | 25,610,192.00 | 26,788,059.00 |
| 经营活动产生的现金流量净额TTM(元) | -4,369,885.00 | -4,416,199.00 | -4,931,759.00 | -7,099,549.00 | -7,446,812.00 | -7,649,150.00 | -8,159,827.00 | -10,450,819.00 |
| 总营业收入TTM(元) | 12,248,550.00 | 12,039,085.00 | 11,365,446.00 | 11,850,842.00 | 11,049,772.00 | 10,950,872.00 | 11,435,933.00 | 9,384,440.00 |
| 归属母公司净利润TTM(元) | 158,033.00 | -12,720,653.00 | -13,916,198.00 | -9,088,150.00 | -14,922,228.00 | -20,536,922.00 | -21,855,646.00 | -24,693,971.00 |