财务摘要（报告期）（Topgolf Callaway Brands Corp）
| 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) | 0.51 | 0.93 | 0.77 | 0.13 | 0.85 | 2.50 | 1.04 | 0.47 |
| 每股净资产(元) | 21.11 | 21.41 | 21.29 | 20.53 | 20.27 | 20.59 | 20.52 | 20.04 |
| 每股经营现金净流量(元) | 1.99 | 1.23 | -0.12 | -0.82 | -0.19 | 0.19 | -0.26 | -1.00 |
| 每股现金流量净额(元) | 1.06 | 0.71 | -0.04 | -0.10 | -0.83 | -0.83 | -0.95 | -0.58 |
| 每股营业收入(元) | 23.32 | 18.35 | 12.71 | 6.29 | 21.46 | 34.01 | 11.67 | 5.63 |
| 盈利能力： | ||||||||
| 销售毛利率(%) | 61.94 | 61.38 | 60.56 | 58.33 | 60.34 | 59.33 | 58.26 | 56.66 |
| 销售净利率(%) | 2.22 | 5.08 | 6.07 | 2.14 | 3.95 | 7.33 | 8.91 | 8.33 |
| 净资产收益率平均(%) | 2.48 | 4.45 | 3.70 | 0.66 | 4.23 | 12.32 | 5.14 | 2.35 |
| 总资产净利率(%) | 1.07 | 1.96 | 1.62 | 0.29 | 1.93 | 5.78 | 2.42 | 1.10 |
| 投入资本回报率ROIC(%) | 1.11 | 2.02 | 1.66 | 0.29 | 2.00 | 5.98 | 2.50 | 1.14 |
| 收益质量： | ||||||||
| 营业利润／利润总额(%) | 683.05 | 226.95 | 212.66 | 387.02 | 180.97 | 133.65 | 124.54 | 132.82 |
| 税项／利润总额(%) | -172.99 | -44.50 | -54.11 | -20.19 | -11.28 | -5.73 | -7.14 | -22.11 |
| 经营活动产生的现金流量净额／营业收入(%) | 8.51 | 6.72 | -0.93 | -13.03 | -0.88 | 0.55 | -2.23 | -17.81 |
| 资本结构： | ||||||||
| 资产负债率(%) | 57.48 | 56.00 | 56.13 | 57.38 | 56.06 | 53.70 | 53.53 | 54.20 |
| 权益乘数 | 2.35 | 2.27 | 2.28 | 2.35 | 2.28 | 2.16 | 2.15 | 2.18 |
| 产权比率 | 1.35 | 1.27 | 1.28 | 1.35 | 1.28 | 1.16 | 1.15 | 1.18 |
| 流动资产／总资产(%) | 17.85 | 17.84 | 18.49 | 19.63 | 17.68 | 16.55 | 16.45 | 17.37 |
| 非流动资产／总资产(%) | 82.15 | 82.16 | 81.51 | 80.37 | 82.32 | 83.45 | 83.55 | 82.63 |
| 流动负债／负债合计(%) | 18.08 | 18.08 | 18.53 | 20.95 | 24.42 | 23.53 | 23.74 | 26.41 |
| 非流动负债／负债合计(%) | 81.92 | 81.92 | 81.47 | 79.05 | 75.58 | 76.47 | 76.26 | 73.59 |
| 归属母公司股东的权益／投入资本(%) | 44.44 | 45.68 | 44.83 | 43.50 | 44.88 | 47.45 | 47.51 | 47.23 |
| 偿债能力： | ||||||||
| 流动比率 | 1.72 | 1.76 | 1.78 | 1.63 | 1.29 | 1.31 | 1.29 | 1.21 |
| 速动比率 | 0.88 | 0.95 | 0.88 | 0.77 | 0.48 | 0.61 | 0.71 | 0.74 |
| 货币资金／流动负债(%) | 41.53 | 36.33 | 20.57 | 16.81 | 15.32 | 19.28 | 17.21 | 21.18 |
| 营业利润／流动负债(%) | 25.08 | 29.73 | 21.07 | 7.49 | 21.83 | 56.11 | 21.55 | 8.15 |
| 经营活动产生的现金流量净额／流动负债(%) | 38.49 | 25.04 | -2.34 | -14.15 | -2.98 | 3.33 | -4.64 | -16.02 |
| 归属母公司股东的权益／负债合计(%) | 73.98 | 78.57 | 78.16 | 74.29 | 78.37 | 86.21 | 86.81 | 84.51 |
| 经营活动产生的现金流量净额／负债合计(%) | 6.96 | 4.53 | -0.43 | -2.96 | -0.73 | 0.78 | -1.10 | -4.23 |
| 营业利润／负债合计(%) | 4.53 | 5.37 | 3.91 | 1.57 | 5.33 | 13.20 | 5.11 | 2.15 |
| 成长能力： | ||||||||
| 总资产同比增长率(%) | 6.17 | 9.25 | 9.91 | 10.67 | 10.88 | 11.14 | 12.16 | 13.66 |
| 每股净资产同比增长率(%) | 4.15 | 3.99 | 3.76 | 2.48 | 2.47 | 2.89 | 2.04 | 2.94 |
| 总负债同比增长率(%) | 8.85 | 13.93 | 15.25 | 17.16 | 18.48 | 20.13 | 23.60 | 25.26 |
| 基本每股收益同比增长率(%) | -40.00 | -25.60 | -25.96 | -72.34 | -55.26 | -41.31 | -56.67 | -79.74 |
| 归属母公司股东的权益同比增长率(%) | 2.75 | 3.82 | 3.76 | 2.99 | 2.48 | 2.27 | 1.36 | 2.43 |
| 营业利润同比增长率(%) | -7.44 | -7.27 | -12.00 | -14.63 | 25.45 | 12.37 | 21.76 | 23.92 |
| 营业收入同比增长率(%) | 7.24 | 7.74 | 8.87 | 12.23 | 27.52 | 29.84 | 37.74 | 59.64 |
| 股东权益合计同比增长率(%) | 2.75 | 3.82 | 3.76 | 2.99 | 2.48 | 2.27 | 1.36 | 2.43 |
| 营运能力： | ||||||||
| 存货周转率次(次) | 1.86 | 1.54 | 1.03 | 0.51 | 2.12 | 4.07 | 1.58 | 0.83 |
| 流动资产周转率次(次) | 2.72 | 2.17 | 1.48 | 0.71 | 2.98 | 4.98 | 1.72 | 0.81 |
| 固定资产周转率次(次) | 2.16 | 1.74 | 1.23 | 0.63 | 2.45 | 4.02 | 1.41 | 0.70 |
| 总资产周转率次(次) | 0.48 | 0.39 | 0.27 | 0.13 | 0.49 | 0.79 | 0.27 | 0.13 |
| 衍生指标： | ||||||||
| 现金及现金等价物净增加额TTM(元) | 195,400,000.00 | 130,700,000.00 | 13,600,000.00 | -64,800,000.00 | -154,300,000.00 | -309,331,000.00 | -234,831,000.00 | -147,131,000.00 |
| 利润总额TTM(元) | 34,800,000.00 | 42,900,000.00 | 55,000,000.00 | 91,700,000.00 | 141,900,000.00 | -105,758,000.00 | 133,842,000.00 | 101,442,000.00 |
| 毛利TTM(元) | 2,654,100,000.00 | 2,624,800,000.00 | 2,576,500,000.00 | 2,502,700,000.00 | 2,411,100,000.00 | 2,766,711,000.00 | 2,233,511,000.00 | 2,122,711,000.00 |
| 投入资本(元) | 8,727,100,000.00 | 8,651,700,000.00 | 8,772,600,000.00 | 8,760,800,000.00 | 8,410,200,000.00 | 8,021,400,000.00 | 7,977,900,000.00 | 7,834,400,000.00 |
| 经营活动产生的现金流量净额TTM(元) | 364,700,000.00 | 158,000,000.00 | -8,800,000.00 | -1,900,000.00 | -35,100,000.00 | 66,057,000.00 | 129,657,000.00 | 171,557,000.00 |
| 总营业收入TTM(元) | 4,284,800,000.00 | 4,239,000,000.00 | 4,186,900,000.00 | 4,122,900,000.00 | 3,995,700,000.00 | 4,578,847,000.00 | 3,724,147,000.00 | 3,522,047,000.00 |
| 归属母公司净利润TTM(元) | 95,000,000.00 | 99,400,000.00 | 108,200,000.00 | 96,200,000.00 | 157,900,000.00 | 86,788,000.00 | 149,888,000.00 | 136,188,000.00 |
| 所得税TTM(元) | -60,200,000.00 | -56,500,000.00 | -53,200,000.00 | -4,500,000.00 | -16,000,000.00 | -192,546,000.00 | -16,046,000.00 | -34,746,000.00 |