财务摘要（报告期）（IRSA Inversiones y Representaciones SA ADR）
| 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) | 189.45 | 104.82 | 80.54 | 38.44 | 18.85 | 1.45 |
| 每股净资产(元) | 9,720.36 | 6,944.30 | 4,500.52 | 3,671.99 | 2,889.78 | 2,398.74 |
| 每股经营现金净流量(元) | 413.56 | 131.61 | 450.05 | 250.37 | 131.22 | 53.53 |
| 每股现金流量净额(元) | -63.02 | 121.43 | -224.30 | -80.55 | -152.01 | -150.23 |
| 每股营业收入(元) | 1,250.80 | 378.90 | 1,101.07 | 664.41 | 380.94 | 144.23 |
| 盈利能力： | ||||||
| 销售毛利率(%) | 67.71 | 67.46 | 65.50 | 65.74 | 66.08 | 63.45 |
| 销售净利率(%) | 144.49 | 263.89 | 68.30 | 58.97 | 49.97 | 11.12 |
| 净资产收益率平均(%) | 24.54 | 16.60 | 17.03 | 9.61 | 5.23 | 0.43 |
| 总资产净利率(%) | 11.98 | 8.69 | 7.95 | 4.44 | 2.33 | 0.19 |
| 投入资本回报率ROIC(%) | 12.49 | 9.13 | 11.70 | 6.86 | 3.69 | 0.30 |
| 收益质量： | ||||||
| 营业利润／利润总额(%) | 95.90 | 97.88 | 614.25 | 397.93 | 163.53 | -37.54 |
| 税项／利润总额(%) | 27.27 | 34.63 | - | - | - | 53.94 |
| 经营活动产生的现金流量净额／营业收入(%) | 33.06 | 34.73 | 40.87 | 37.68 | 34.44 | 37.11 |
| 资本结构： | ||||||
| 资产负债率(%) | 49.27 | 43.87 | 45.58 | 45.63 | 48.88 | 51.87 |
| 权益乘数 | 1.97 | 1.78 | 1.84 | 1.84 | 1.96 | 2.08 |
| 产权比率 | 1.03 | 0.83 | 0.89 | 0.89 | 1.02 | 1.15 |
| 流动资产／总资产(%) | 11.19 | 9.74 | 9.87 | 10.97 | 9.48 | 8.13 |
| 非流动资产／总资产(%) | 88.81 | 90.26 | 90.13 | 89.03 | 90.52 | 91.87 |
| 流动负债／负债合计(%) | 20.24 | 19.11 | 21.97 | 16.80 | 23.56 | 26.37 |
| 非流动负债／负债合计(%) | 79.76 | 80.89 | 78.03 | 83.20 | 76.44 | 73.63 |
| 归属母公司股东的权益／投入资本(%) | 49.72 | 55.91 | 53.63 | 54.32 | 50.09 | 46.86 |
| 偿债能力： | ||||||
| 流动比率 | 1.12 | 1.16 | 0.99 | 1.43 | 0.82 | 0.59 |
| 速动比率 | 1.12 | 1.16 | 0.98 | 1.43 | 0.82 | 0.59 |
| 货币资金／流动负债(%) | 9.74 | 24.27 | 12.26 | 33.60 | 10.08 | 5.75 |
| 营业利润／流动负债(%) | 117.36 | 136.43 | -30.43 | -32.76 | -28.59 | -1.79 |
| 经营活动产生的现金流量净额／流动负债(%) | 20.37 | 11.99 | 51.20 | 45.53 | 18.89 | 7.35 |
| 归属母公司股东的权益／负债合计(%) | 96.92 | 120.94 | 112.52 | 112.20 | 97.99 | 86.83 |
| 经营活动产生的现金流量净额／负债合计(%) | 4.12 | 2.29 | 11.25 | 7.65 | 4.45 | 1.94 |
| 营业利润／负债合计(%) | 23.76 | 26.07 | -6.69 | -5.50 | -6.73 | -0.47 |
| 成长能力： | ||||||
| 总资产同比增长率(%) | 237.51 | 146.35 | -11.45 | 99.45 | 69.69 | 81.71 |
| 每股净资产同比增长率(%) | 236.37 | 189.50 | -13.43 | 105.16 | 63.02 | 107.80 |
| 总负债同比增长率(%) | 240.17 | 108.36 | -25.91 | 60.56 | 46.17 | 51.11 |
| 基本每股收益同比增长率(%) | 202.35 | 2,702.67 | -18.26 | 22.07 | -69.57 | 186.83 |
| 归属母公司股东的权益同比增长率(%) | 236.48 | 190.21 | 6.57 | 152.57 | 100.69 | 190.46 |
| 营业利润同比增长率(%) | 456.25 | 4,917.66 | -138.45 | -96.95 | -131.33 | 88.17 |
| 营业收入同比增长率(%) | 5.47 | 10.51 | 29.08 | 35.51 | 43.49 | 45.47 |
| 股东权益合计同比增长率(%) | 234.96 | 187.27 | 5.84 | 150.36 | 100.54 | 132.43 |
| 营运能力： | ||||||
| 存货周转率次(次) | 71.36 | 27.85 | 135.11 | 99.49 | 64.49 | 30.90 |
| 流动资产周转率次(次) | 0.80 | 0.35 | 1.59 | 1.01 | 0.70 | 0.30 |
| 固定资产周转率次(次) | 4.04 | 1.62 | 6.56 | 4.39 | 2.53 | 0.96 |
| 总资产周转率次(次) | 0.09 | 0.03 | 0.16 | 0.11 | 0.07 | 0.03 |
| 衍生指标： | ||||||
| 现金及现金等价物净增加额TTM(元) | -18,188,000,000.00 | -3,389,000,000.00 | -11,794,000,000.00 | -2,674,000,000.00 | 10,209,000,000.00 | 206,932,000,000.00 |
| 利润总额TTM(元) | -3,531,000,000.00 | 22,788,000,000.00 | -32,139,000,000.00 | 46,847,000,000.00 | 37,662,000,000.00 | 7,737,000,000.00 |
| 毛利TTM(元) | 58,481,000,000.00 | 30,869,000,000.00 | 27,065,000,000.00 | 22,562,000,000.00 | 19,969,000,000.00 | 11,097,000,000.00 |
| 投入资本(元) | 1,585,892,000,000.00 | 1,007,115,000,000.00 | 680,547,000,000.00 | 548,140,000,000.00 | 467,786,000,000.00 | 414,103,000,000.00 |
| 经营活动产生的现金流量净额TTM(元) | 36,494,000,000.00 | 18,513,000,000.00 | 14,177,000,000.00 | 13,982,000,000.00 | 12,677,000,000.00 | 4,217,000,000.00 |
| 总营业收入TTM(元) | 89,285,000,000.00 | 46,202,000,000.00 | 41,448,000,000.00 | 35,732,000,000.00 | 32,085,000,000.00 | 18,205,000,000.00 |
| 归属母公司净利润TTM(元) | 60,243,000,000.00 | 39,844,000,000.00 | -463,000,000.00 | 36,811,000,000.00 | 34,552,000,000.00 | 359,000,000.00 |
| 所得税TTM(元) | -64,517,000,000.00 | -20,371,000,000.00 | -32,755,000,000.00 | 8,803,000,000.00 | 2,770,000,000.00 | 14,556,000,000.00 |