财务摘要（报告期）（Iovance Biotherapeutics Inc）
| 2024年中报 | 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) | -0.76 | -0.42 | -1.89 | -1.44 | -0.98 | -0.50 | -2.49 | -1.85 | -1.21 | -0.58 |
| 每股净资产(元) | 2.59 | 2.43 | 2.28 | 2.63 | 2.57 | 2.97 | 2.66 | 2.49 | 3.00 | 3.51 |
| 每股经营现金净流量(元) | -0.74 | -0.44 | -1.41 | -1.09 | -0.86 | -0.44 | -1.56 | -1.36 | -0.96 | -0.47 |
| 每股现金流量净额(元) | 0.18 | -0.15 | -0.22 | 0.38 | 0.26 | 1.39 | 0.82 | 0.26 | 0.19 | 0.09 |
| 每股营业收入(元) | 0.11 | - | - | - | - | - | - | - | - | - |
| 盈利能力： | ||||||||||
| 销售毛利率(%) | -21.39 | -915.52 | -804.54 | -803.82 | -761.34 | - | - | - | - | - |
| 销售净利率(%) | -660.18 | -15,800.84 | -37,345.42 | -46,344.84 | -89,873.11 | - | - | - | - | - |
| 净资产收益率平均(%) | -31.05 | -17.87 | -81.91 | -55.84 | -39.68 | -18.41 | -70.61 | -57.23 | -34.90 | -15.61 |
| 总资产净利率(%) | -24.08 | -13.69 | -61.49 | -43.22 | -30.10 | -14.42 | -54.93 | -43.92 | -27.51 | -12.39 |
| 投入资本回报率ROIC(%) | -29.99 | -16.13 | -80.90 | -64.45 | -44.58 | -30.10 | -69.99 | -51.58 | -31.78 | -14.01 |
| 收益质量： | ||||||||||
| 营业利润／利润总额(%) | 103.14 | 102.92 | 102.91 | 103.01 | 103.06 | 103.25 | 100.75 | 100.44 | 100.26 | 100.12 |
| 经营活动产生的现金流量净额／营业收入(%) | -693.59 | -17,101.96 | -30,430.61 | -39,299.86 | -81,414.71 | - | - | - | - | - |
| 资本结构： | ||||||||||
| 资产负债率(%) | 20.30 | 21.82 | 25.08 | 20.92 | 23.60 | 19.14 | 24.75 | 27.88 | 22.62 | 21.28 |
| 权益乘数 | 1.25 | 1.28 | 1.33 | 1.26 | 1.31 | 1.24 | 1.33 | 1.39 | 1.29 | 1.27 |
| 产权比率 | 0.25 | 0.28 | 0.33 | 0.26 | 0.31 | 0.24 | 0.33 | 0.39 | 0.29 | 0.27 |
| 流动资产／总资产(%) | 50.01 | 44.32 | 39.45 | 44.89 | 36.30 | 77.33 | 72.16 | 67.75 | 70.65 | 69.87 |
| 非流动资产／总资产(%) | 49.99 | 55.68 | 60.55 | 55.11 | 63.70 | 22.67 | 27.84 | 32.25 | 29.35 | 30.13 |
| 流动负债／负债合计(%) | 47.83 | 43.84 | 56.35 | 51.01 | 49.60 | 55.28 | 55.67 | 52.07 | 46.45 | 51.64 |
| 非流动负债／负债合计(%) | 52.17 | 56.16 | 43.65 | 48.99 | 50.40 | 44.72 | 44.33 | 47.93 | 53.55 | 48.36 |
| 归属母公司股东的权益／投入资本(%) | 104.47 | 92.44 | 87.85 | 115.29 | 109.73 | 237.09 | 115.59 | 92.09 | 94.01 | 90.66 |
| 偿债能力： | ||||||||||
| 流动比率 | 5.15 | 4.63 | 2.79 | 4.21 | 3.10 | 7.31 | 5.24 | 4.67 | 6.72 | 6.36 |
| 速动比率 | 4.85 | 4.42 | 2.70 | 4.11 | 2.99 | 7.31 | 5.24 | 4.67 | 6.72 | 6.36 |
| 货币资金／流动负债(%) | 244.21 | 161.26 | 104.15 | 294.34 | 259.48 | 622.73 | 253.30 | 149.37 | 168.36 | 119.83 |
| 营业利润／流动负债(%) | -234.56 | -141.47 | -417.53 | -373.04 | -249.25 | -127.02 | -436.00 | -368.28 | -298.24 | -118.99 |
| 经营活动产生的现金流量净额／流动负债(%) | -235.70 | -146.95 | -328.01 | -305.48 | -218.59 | -114.37 | -320.01 | -271.42 | -235.91 | -95.75 |
| 归属母公司股东的权益／负债合计(%) | 392.55 | 358.27 | 298.67 | 378.00 | 323.72 | 422.38 | 304.02 | 258.72 | 342.06 | 369.82 |
| 经营活动产生的现金流量净额／负债合计(%) | -112.73 | -64.42 | -184.85 | -155.83 | -108.42 | -63.22 | -178.14 | -141.33 | -109.59 | -49.45 |
| 营业利润／负债合计(%) | -112.18 | -62.02 | -235.29 | -190.29 | -123.62 | -70.21 | -242.71 | -191.76 | -138.54 | -61.45 |
| 成长能力： | ||||||||||
| 总资产同比增长率(%) | 27.34 | 5.46 | 17.53 | 56.12 | 23.97 | 17.61 | -14.58 | -34.13 | -28.37 | -6.57 |
| 每股净资产同比增长率(%) | 0.39 | -18.22 | -14.20 | 5.61 | -14.04 | -15.37 | -32.81 | -44.02 | -37.71 | -19.00 |
| 总负债同比增长率(%) | 9.54 | 20.22 | 19.10 | 17.16 | 29.33 | 5.78 | 5.57 | 16.62 | 27.51 | 44.71 |
| 基本每股收益同比增长率(%) | 22.45 | 16.00 | 24.10 | 22.16 | 19.01 | 13.79 | -11.66 | -15.63 | -16.35 | -13.73 |
| 归属母公司股东的权益同比增长率(%) | 32.83 | 1.97 | 17.01 | 71.18 | 22.40 | 20.81 | -19.63 | -43.62 | -36.50 | -14.74 |
| 营业利润同比增长率(%) | 0.59 | -6.19 | -15.46 | -16.26 | -15.41 | -20.87 | -16.39 | -19.98 | -21.94 | -21.36 |
| 营业收入同比增长率(%) | 13,270.17 | - | - | - | - | - | - | - | - | - |
| 股东权益合计同比增长率(%) | 32.83 | 1.97 | 17.01 | 71.18 | 22.40 | 20.81 | -19.63 | -43.62 | -36.50 | -14.74 |
| 营运能力： | ||||||||||
| 存货周转率次(次) | 2.02 | 0.52 | 2.07 | 1.39 | 0.42 | - | - | - | - | - |
| 流动资产周转率次(次) | 0.08 | - | - | - | - | - | - | - | - | - |
| 固定资产周转率次(次) | 0.28 | 0.01 | 0.01 | 0.01 | - | - | - | - | - | - |
| 总资产周转率次(次) | 0.04 | - | - | - | - | - | - | - | - | - |
| 衍生指标： | ||||||||||
| 现金及现金等价物净增加额TTM(元) | -61,332,000.00 | -409,296,000.00 | -56,843,000.00 | 209,354,000.00 | 181,935,000.00 | 451,470,000.00 | 153,848,000.00 | 60,122,000.00 | 25,658,000.00 | -39,594,000.00 |
| 利润总额TTM(元) | -446,084,000.00 | -454,530,000.00 | -447,516,000.00 | -434,697,000.00 | -419,312,000.00 | -411,656,000.00 | -395,893,000.00 | -389,904,000.00 | -376,408,000.00 | -358,410,000.00 |
| 毛利TTM(元) | -14,562,000.00 | -9,566,000.00 | -9,566,000.00 | - | - | - | - | - | - | - |
| 投入资本(元) | 735,644,000.00 | 735,642,000.00 | 665,463,000.00 | 584,595,000.00 | 527,283,000.00 | 281,283,000.00 | 432,251,000.00 | 427,558,000.00 | 502,803,000.00 | 608,891,000.00 |
| 经营活动产生的现金流量净额TTM(元) | -388,761,000.00 | -384,284,000.00 | -361,820,000.00 | -355,521,000.00 | -335,087,000.00 | -318,770,000.00 | -292,757,000.00 | -268,935,000.00 | -262,979,000.00 | -239,352,000.00 |
| 总营业收入TTM(元) | 32,772,000.00 | 1,189,000.00 | 1,189,000.00 | - | - | - | - | - | - | - |
| 归属母公司净利润TTM(元) | -440,216,000.00 | -449,643,000.00 | -444,037,000.00 | -432,977,000.00 | -418,835,000.00 | -411,656,000.00 | -395,893,000.00 | -389,904,000.00 | -376,408,000.00 | -358,410,000.00 |
| 所得税TTM(元) | -5,868,000.00 | -3,479,000.00 | -3,479,000.00 | - | - | - | - | - | - | - |