财务摘要（报告期）（Milestone Scientific 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) | -0.02 | -0.02 | -0.10 | -0.07 | -0.05 | -0.02 | -0.12 | -0.10 | -0.07 | -0.03 |
| 每股净资产(元) | 0.10 | 0.10 | 0.11 | 0.10 | 0.11 | 0.14 | 0.15 | 0.17 | 0.19 | 0.22 |
| 每股经营现金净流量(元) | -0.01 | -0.02 | -0.07 | -0.06 | -0.04 | -0.03 | -0.09 | -0.07 | -0.06 | -0.02 |
| 每股现金流量净额(元) | 0.04 | 0.01 | -0.08 | -0.09 | -0.07 | -0.09 | -0.09 | -0.07 | -0.06 | -0.02 |
| 每股营业收入(元) | 0.05 | 0.03 | 0.13 | 0.11 | 0.08 | 0.04 | 0.13 | 0.10 | 0.06 | 0.04 |
| 盈利能力： | ||||||||||
| 销售毛利率(%) | 75.25 | 74.53 | 69.12 | 69.81 | 68.61 | 72.74 | 55.65 | 58.12 | 54.33 | 62.29 |
| 销售净利率(%) | -29.66 | -64.06 | -71.04 | -66.40 | -64.42 | -50.79 | -99.62 | -103.37 | -110.38 | -71.06 |
| 净资产收益率平均(%) | -15.24 | -18.62 | -75.98 | -57.12 | -38.79 | -13.27 | -65.48 | -48.51 | -32.56 | -12.15 |
| 总资产净利率(%) | -10.41 | -12.68 | -55.27 | -41.10 | -28.36 | -10.07 | -51.96 | -38.37 | -26.21 | -9.78 |
| 投入资本回报率ROIC(%) | -16.62 | -18.31 | -101.90 | -71.95 | -54.64 | -16.95 | -167.36 | -123.85 | -86.99 | -34.03 |
| 收益质量： | ||||||||||
| 营业利润／利润总额(%) | 266.70 | 101.70 | 101.80 | 102.04 | 102.03 | 101.77 | 100.62 | 100.40 | 99.98 | 99.75 |
| 经营活动产生的现金流量净额／营业收入(%) | -10.59 | -54.17 | -54.20 | -53.92 | -54.96 | -77.13 | -68.50 | -75.28 | -87.40 | -55.81 |
| 资本结构： | ||||||||||
| 资产负债率(%) | 33.75 | 34.27 | 29.54 | 33.93 | 30.94 | 24.62 | 26.97 | 26.82 | 23.24 | 22.55 |
| 权益乘数 | 1.51 | 1.52 | 1.42 | 1.51 | 1.45 | 1.33 | 1.37 | 1.37 | 1.30 | 1.29 |
| 产权比率 | 0.51 | 0.52 | 0.42 | 0.50 | 0.43 | 0.32 | 0.36 | 0.36 | 0.30 | 0.29 |
| 流动资产／总资产(%) | 95.74 | 95.25 | 94.93 | 94.23 | 94.16 | 94.36 | 94.66 | 95.00 | 95.16 | 95.61 |
| 非流动资产／总资产(%) | 4.26 | 4.75 | 5.07 | 5.77 | 5.84 | 5.64 | 5.34 | 5.00 | 4.84 | 4.39 |
| 流动负债／负债合计(%) | 94.45 | 93.48 | 91.60 | 91.32 | 90.13 | 87.80 | 89.29 | 89.70 | 88.33 | 89.01 |
| 非流动负债／负债合计(%) | 5.55 | 6.52 | 8.40 | 8.68 | 9.87 | 12.20 | 10.71 | 10.30 | 11.67 | 10.99 |
| 归属母公司股东的权益／投入资本(%) | 127.20 | 101.57 | 95.46 | 83.62 | 103.27 | 92.73 | 196.42 | 200.72 | 223.95 | 249.75 |
| 偿债能力： | ||||||||||
| 流动比率 | 3.00 | 2.97 | 3.51 | 3.04 | 3.38 | 4.37 | 3.93 | 3.95 | 4.64 | 4.76 |
| 速动比率 | 2.13 | 2.19 | 2.65 | 2.28 | 2.67 | 3.60 | 3.39 | 3.53 | 4.19 | 4.29 |
| 货币资金／流动负债(%) | 150.33 | 110.14 | 96.78 | 66.20 | 119.04 | 85.86 | 264.13 | 266.95 | 323.36 | 346.38 |
| 营业利润／流动负债(%) | -84.82 | -40.29 | -230.98 | -156.36 | -116.43 | -50.61 | -267.53 | -185.36 | -141.61 | -50.03 |
| 经营活动产生的现金流量净额／流动负债(%) | -11.35 | -33.50 | -173.11 | -124.44 | -97.36 | -75.52 | -182.81 | -134.47 | -112.15 | -39.40 |
| 归属母公司股东的权益／负债合计(%) | 196.33 | 191.77 | 238.54 | 201.82 | 230.31 | 313.85 | 276.70 | 277.91 | 335.40 | 347.41 |
| 经营活动产生的现金流量净额／负债合计(%) | -10.72 | -31.31 | -158.56 | -113.64 | -87.75 | -66.31 | -163.22 | -120.62 | -99.07 | -35.06 |
| 营业利润／负债合计(%) | -80.11 | -37.66 | -211.57 | -142.79 | -104.94 | -44.44 | -238.86 | -166.27 | -125.09 | -44.53 |
| 成长能力： | ||||||||||
| 总资产同比增长率(%) | 7.66 | -7.52 | -17.01 | -30.73 | -32.47 | -35.62 | -30.83 | -23.90 | -21.59 | -15.79 |
| 每股净资产同比增长率(%) | -9.12 | -28.34 | -28.44 | -38.15 | -39.40 | -38.01 | -38.81 | -30.88 | -29.12 | -23.77 |
| 总负债同比增长率(%) | 17.44 | 28.76 | -9.11 | -12.37 | -10.09 | -29.72 | 2.82 | 1.19 | 9.89 | 19.29 |
| 基本每股收益同比增长率(%) | 60.00 | - | 16.67 | 30.00 | 28.57 | 33.33 | -20.00 | -25.00 | -40.00 | -200.00 |
| 归属母公司股东的权益同比增长率(%) | 0.11 | -21.33 | -21.64 | -36.37 | -38.26 | -36.51 | -37.53 | -29.55 | -27.26 | -21.98 |
| 营业利润同比增长率(%) | 10.35 | -9.12 | 19.50 | 24.75 | 24.57 | 29.87 | -19.64 | -16.70 | -24.43 | -94.49 |
| 营业收入同比增长率(%) | -25.51 | -13.43 | 11.60 | 15.26 | 26.63 | -3.82 | -14.54 | -11.98 | -18.71 | -7.65 |
| 股东权益合计同比增长率(%) | 3.27 | -19.36 | -19.93 | -37.46 | -39.24 | -37.34 | -38.29 | -30.24 | -27.85 | -22.44 |
| 营运能力： | ||||||||||
| 存货周转率次(次) | 0.34 | 0.21 | 1.37 | 1.07 | 0.87 | 0.37 | 2.34 | 1.78 | 1.30 | 0.61 |
| 流动资产周转率次(次) | 0.37 | 0.21 | 0.83 | 0.66 | 0.47 | 0.21 | 0.55 | 0.39 | 0.25 | 0.15 |
| 固定资产周转率次(次) | 356.55 | 249.22 | 697.72 | 553.78 | 367.01 | 155.18 | 420.74 | 319.35 | 213.99 | 122.66 |
| 总资产周转率次(次) | 0.35 | 0.20 | 0.78 | 0.62 | 0.44 | 0.20 | 0.53 | 0.37 | 0.24 | 0.14 |
| 衍生指标： | ||||||||||
| 现金及现金等价物净增加额TTM(元) | 2,050,653.00 | 1,727,524.00 | -5,737,566.00 | -7,641,080.00 | -7,257,679.00 | -10,976,822.00 | -6,049,067.00 | -4,679,072.00 | -5,018,198.00 | -3,695,935.00 |
| 利润总额TTM(元) | -4,649,679.00 | -7,102,145.00 | -6,980,947.00 | -7,011,093.00 | -7,520,471.00 | -8,172,972.00 | -8,772,866.00 | -7,924,385.00 | -7,994,336.00 | -7,809,717.00 |
| 毛利TTM(元) | 6,101,237.00 | 6,579,252.00 | 6,792,612.00 | 6,367,123.00 | 6,316,422.00 | 5,107,851.00 | 4,900,814.00 | 5,595,825.00 | 5,503,326.00 | 6,192,032.00 |
| 投入资本(元) | 6,253,134.00 | 7,345,309.00 | 8,393,799.00 | 8,666,228.00 | 7,693,451.00 | 10,226,341.00 | 5,206,083.00 | 5,673,357.00 | 5,746,225.00 | 5,980,444.00 |
| 经营活动产生的现金流量净额TTM(元) | -2,733,476.00 | -4,540,669.00 | -5,326,129.00 | -5,169,966.00 | -5,258,057.00 | -6,528,076.00 | -6,031,996.00 | -5,330,916.00 | -5,748,336.00 | -4,557,275.00 |
| 总营业收入TTM(元) | 8,422,489.00 | 9,478,691.00 | 9,827,444.00 | 9,807,785.00 | 9,964,200.00 | 8,702,602.00 | 8,805,906.00 | 9,411,002.00 | 9,303,536.00 | 10,080,906.00 |
| 归属母公司净利润TTM(元) | -4,622,012.00 | -7,061,967.00 | -6,929,104.00 | -6,964,401.00 | -7,469,910.00 | -8,112,074.00 | -8,706,131.00 | -7,853,780.00 | -7,925,184.00 | -7,747,171.00 |
| 所得税TTM(元) | - | - | - | - | - | - | - | 333.00 | 333.00 | 333.00 |