财务摘要（报告期）（Perdoceo Education Corp）
| 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) | 0.60 | 2.22 | 1.95 | 1.32 | 0.51 | 1.41 | 1.17 | 0.84 | 0.47 |
| 每股净资产(元) | - | 12.84 | 12.63 | 12.08 | 11.28 | 10.81 | 10.52 | 10.22 | 9.86 |
| 每股经营现金净流量(元) | 0.83 | 1.71 | 1.51 | 1.01 | 0.07 | 2.21 | 1.60 | 0.81 | 0.32 |
| 每股现金流量净额(元) | 0.12 | - | 0.84 | 0.47 | -0.29 | -3.07 | -2.62 | -2.59 | -1.94 |
| 每股营业收入(元) | 2.57 | 10.83 | 8.56 | 5.82 | 2.90 | 10.35 | 7.73 | 5.18 | 2.66 |
| 盈利能力： | |||||||||
| 销售毛利率(%) | 82.26 | 81.64 | 82.19 | 82.57 | 82.69 | 83.21 | 100.00 | 100.00 | 100.00 |
| 销售净利率(%) | 23.44 | 20.80 | 23.21 | 23.33 | 17.63 | 13.79 | 15.40 | 16.50 | 17.53 |
| 净资产收益率平均(%) | - | 18.84 | 16.77 | 11.74 | 4.64 | 13.93 | 11.78 | 8.62 | 4.83 |
| 总资产净利率(%) | - | 15.03 | 13.16 | 9.05 | 3.59 | 10.62 | 9.15 | 6.79 | 3.79 |
| 投入资本回报率ROIC(%) | - | 17.00 | 15.27 | 10.36 | 4.01 | 13.94 | 12.49 | 9.37 | 5.43 |
| 收益质量： | |||||||||
| 营业利润／利润总额(%) | 87.56 | 78.31 | 79.24 | 75.15 | 92.10 | 96.55 | 97.38 | 98.84 | 99.68 |
| 税项／利润总额(%) | 25.37 | 23.15 | 23.14 | 26.71 | 26.71 | 28.60 | 27.25 | 26.36 | 26.82 |
| 经营活动产生的现金流量净额／营业收入(%) | 32.38 | 15.78 | 17.58 | 17.33 | 2.34 | 21.32 | 20.74 | 15.62 | 12.11 |
| 资本结构： | |||||||||
| 资产负债率(%) | - | 16.47 | 19.14 | 21.83 | 20.96 | 24.18 | 21.46 | 19.08 | 19.61 |
| 权益乘数 | 1.00 | 1.20 | 1.24 | 1.28 | 1.27 | 1.32 | 1.27 | 1.24 | 1.24 |
| 产权比率 | - | 0.20 | 0.24 | 0.28 | 0.27 | 0.32 | 0.27 | 0.24 | 0.24 |
| 流动资产／总资产(%) | - | 65.02 | 65.26 | 63.47 | 60.79 | 60.07 | 64.76 | 66.79 | 65.91 |
| 非流动资产／总资产(%) | - | 34.98 | 34.74 | 36.53 | 39.21 | 39.93 | 35.24 | 33.21 | 34.09 |
| 流动负债／负债合计(%) | - | 66.93 | 70.91 | 72.63 | 66.95 | 70.57 | 72.76 | 67.48 | 66.70 |
| 非流动负债／负债合计(%) | - | 33.07 | 29.09 | 27.37 | 33.05 | 29.43 | 27.24 | 32.52 | 33.30 |
| 归属母公司股东的权益／投入资本(%) | - | 94.62 | 96.43 | 90.76 | 87.17 | 85.60 | 93.90 | 97.94 | 103.83 |
| 偿债能力： | |||||||||
| 流动比率 | - | 5.90 | 4.81 | 4.00 | 4.33 | 3.52 | 4.15 | 5.19 | 5.04 |
| 速动比率 | - | 5.85 | 4.79 | 3.99 | 4.30 | 3.51 | 4.13 | 5.18 | 5.03 |
| 货币资金／流动负债(%) | - | 106.28 | 118.96 | 87.45 | 66.48 | 66.96 | 104.78 | 134.98 | 172.59 |
| 营业利润／流动负债(%) | - | 135.49 | 96.60 | 56.90 | 32.07 | 79.35 | 76.18 | 70.45 | 39.60 |
| 经营活动产生的现金流量净额／流动负债(%) | - | 100.89 | 70.98 | 41.21 | 3.38 | 90.70 | 76.66 | 49.71 | 20.08 |
| 归属母公司股东的权益／负债合计(%) | - | 507.20 | 422.49 | 358.18 | 377.12 | 313.51 | 365.95 | 424.22 | 410.03 |
| 经营活动产生的现金流量净额／负债合计(%) | - | 67.53 | 50.33 | 29.93 | 2.27 | 64.00 | 55.78 | 33.54 | 13.39 |
| 营业利润／负债合计(%) | - | 90.69 | 68.49 | 41.33 | 21.47 | 55.99 | 55.43 | 47.54 | 26.41 |
| 成长能力： | |||||||||
| 总资产同比增长率(%) | - | 5.22 | 14.10 | 18.41 | 14.12 | 12.97 | 7.51 | 8.86 | 12.46 |
| 每股净资产同比增长率(%) | -100.00 | 18.81 | 20.12 | 18.13 | 14.37 | 14.26 | 14.25 | 16.77 | 18.07 |
| 总负债同比增长率(%) | - | -28.35 | 1.76 | 35.48 | 22.00 | 17.33 | 1.02 | -5.50 | 2.12 |
| 基本每股收益同比增长率(%) | 17.65 | 57.45 | 66.67 | 57.14 | 8.51 | -10.19 | -3.31 | 2.44 | 6.82 |
| 归属母公司股东的权益同比增长率(%) | - | 15.92 | 17.48 | 14.39 | 12.20 | 11.65 | 9.43 | 12.90 | 15.30 |
| 营业利润同比增长率(%) | 6.79 | 16.05 | 25.75 | 17.76 | -0.82 | -13.00 | -6.53 | 1.38 | 7.57 |
| 营业收入同比增长率(%) | -13.97 | 2.13 | 8.29 | 8.99 | 6.91 | 0.31 | -2.65 | -2.38 | -0.37 |
| 股东权益合计同比增长率(%) | - | 15.92 | 17.48 | 14.39 | 12.20 | 11.65 | 9.43 | 12.90 | 15.30 |
| 营运能力： | |||||||||
| 存货周转率次(次) | - | 37.73 | 48.99 | 27.87 | 11.94 | 83.14 | - | - | - |
| 流动资产周转率次(次) | - | 1.15 | 0.90 | 0.63 | 0.34 | 1.23 | 0.91 | 0.62 | 0.33 |
| 固定资产周转率次(次) | - | 29.95 | 22.68 | 15.20 | 7.55 | 25.56 | 19.00 | 12.68 | 6.50 |
| 总资产周转率次(次) | - | 0.72 | 0.57 | 0.39 | 0.20 | 0.77 | 0.59 | 0.41 | 0.22 |
| 衍生指标： | |||||||||
| 现金及现金等价物净增加额TTM(元) | 27,510,000.00 | 137,000.00 | 24,804,000.00 | 69,000.00 | -92,332,000.00 | -206,294,000.00 | -122,284,000.00 | 58,597,000.00 | 101,622,000.00 |
| 利润总额TTM(元) | 197,919,000.00 | 192,121,000.00 | 194,172,000.00 | 177,376,000.00 | 137,488,000.00 | 134,269,000.00 | 144,633,000.00 | 150,667,000.00 | 151,920,000.00 |
| 毛利TTM(元) | 556,339,000.00 | 579,680,000.00 | 606,912,000.00 | 598,762,000.00 | 585,361,000.00 | 578,485,000.00 | 678,922,000.00 | 684,500,000.00 | 692,355,000.00 |
| 投入资本(元) | - | 889,307,000.00 | 860,395,000.00 | 873,137,000.00 | 873,167,000.00 | 847,960,000.00 | 752,083,000.00 | 707,312,000.00 | 653,384,000.00 |
| 经营活动产生的现金流量净额TTM(元) | 161,945,000.00 | 112,025,000.00 | 139,379,000.00 | 159,627,000.00 | 130,604,000.00 | 148,186,000.00 | 154,550,000.00 | 163,150,000.00 | 168,562,000.00 |
| 总营业收入TTM(元) | 682,670,000.00 | 710,004,000.00 | 738,230,000.00 | 726,727,000.00 | 707,847,000.00 | 695,208,000.00 | 678,922,000.00 | 684,500,000.00 | 692,355,000.00 |
| 归属母公司净利润TTM(元) | 152,610,000.00 | 147,652,000.00 | 146,419,000.00 | 127,179,000.00 | 98,273,000.00 | 95,867,000.00 | 104,378,000.00 | 110,080,000.00 | 110,962,000.00 |
| 所得税TTM(元) | 45,309,000.00 | 44,469,000.00 | 47,753,000.00 | 50,197,000.00 | 39,215,000.00 | 38,402,000.00 | 40,238,000.00 | 40,570,000.00 | 40,941,000.00 |