财务摘要（报告期）（Rayonier Advanced Materials Inc）
| 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) | -1.57 | -0.62 | -0.24 | 0.02 | -0.23 | -0.28 | -0.75 | -0.39 |
| 每股净资产(元) | 11.41 | 12.02 | 12.46 | 12.77 | 12.95 | 12.19 | 11.89 | 12.33 |
| 每股经营现金净流量(元) | 2.08 | 1.26 | 1.29 | 0.79 | 1.07 | 0.12 | -0.57 | -0.37 |
| 每股现金流量净额(元) | -1.19 | -1.92 | 0.06 | 0.25 | -1.54 | -1.77 | -1.58 | -1.17 |
| 每股营业收入(元) | 25.13 | 18.68 | 13.04 | 7.17 | 26.82 | 19.03 | 11.74 | 5.51 |
| 盈利能力： | ||||||||
| 销售毛利率(%) | 5.36 | 4.98 | 6.11 | 8.02 | 7.17 | 6.50 | 4.34 | 1.69 |
| 销售净利率(%) | -6.20 | -3.30 | -1.78 | 0.34 | -0.87 | -1.52 | -6.41 | -7.07 |
| 净资产收益率平均(%) | -12.93 | -4.98 | -1.84 | 0.19 | -1.82 | -2.32 | -6.11 | -3.10 |
| 总资产净利率(%) | -4.50 | -1.78 | -0.65 | 0.07 | -0.62 | -0.77 | -1.99 | -1.02 |
| 投入资本回报率ROIC(%) | -4.73 | -1.85 | -0.70 | 0.07 | -0.68 | -0.84 | -2.17 | -1.12 |
| 收益质量： | ||||||||
| 营业利润／利润总额(%) | 48.54 | 8.31 | -51.07 | -1,694.99 | -98.72 | -35.47 | 42.22 | 68.71 |
| 经营活动产生的现金流量净额／营业收入(%) | 8.29 | 6.73 | 9.84 | 11.01 | 4.01 | 0.61 | -4.83 | -6.69 |
| 资本结构： | ||||||||
| 资产负债率(%) | 65.80 | 63.89 | 64.70 | 64.01 | 64.67 | 66.63 | 68.06 | 67.73 |
| 权益乘数 | 2.92 | 2.77 | 2.83 | 2.78 | 2.83 | 3.00 | 3.13 | 3.10 |
| 产权比率 | 1.92 | 1.77 | 1.83 | 1.78 | 1.83 | 2.00 | 2.13 | 2.10 |
| 流动资产／总资产(%) | 26.35 | 23.82 | 27.74 | 28.66 | 29.37 | 29.46 | 29.45 | 30.53 |
| 非流动资产／总资产(%) | 73.65 | 76.18 | 72.26 | 71.34 | 70.63 | 70.54 | 70.55 | 69.47 |
| 流动负债／负债合计(%) | 26.17 | 24.06 | 27.50 | 21.69 | 23.30 | 21.88 | 23.34 | 22.89 |
| 非流动负债／负债合计(%) | 73.83 | 75.94 | 72.50 | 78.31 | 76.70 | 78.12 | 76.66 | 77.11 |
| 归属母公司股东的权益／投入资本(%) | 35.43 | 36.57 | 37.88 | 38.84 | 37.77 | 35.37 | 34.05 | 34.82 |
| 偿债能力： | ||||||||
| 流动比率 | 1.53 | 1.55 | 1.56 | 2.06 | 1.95 | 2.02 | 1.85 | 1.97 |
| 速动比率 | 0.98 | 0.82 | 1.02 | 1.32 | 1.20 | 1.23 | 1.21 | 1.38 |
| 货币资金／流动负债(%) | 20.16 | 8.11 | 38.23 | 52.81 | 42.92 | 38.67 | 39.05 | 47.27 |
| 营业利润／流动负债(%) | -17.37 | -1.29 | 2.47 | 5.17 | 7.39 | 2.89 | -4.94 | -4.18 |
| 经营活动产生的现金流量净额／流动负债(%) | 36.26 | 24.56 | 20.44 | 16.02 | 19.46 | 2.19 | -9.59 | -6.22 |
| 归属母公司股东的权益／负债合计(%) | 51.97 | 56.52 | 54.56 | 56.23 | 54.62 | 50.09 | 46.93 | 47.65 |
| 经营活动产生的现金流量净额／负债合计(%) | 9.49 | 5.91 | 5.62 | 3.48 | 4.53 | 0.48 | -2.24 | -1.42 |
| 营业利润／负债合计(%) | -4.54 | -0.31 | 0.68 | 1.12 | 1.72 | 0.63 | -1.15 | -0.96 |
| 成长能力： | ||||||||
| 总资产同比增长率(%) | -7.02 | -6.88 | -3.20 | -5.30 | -3.99 | -5.58 | -10.05 | -3.02 |
| 每股净资产同比增长率(%) | -11.88 | -1.35 | 4.74 | 3.58 | 1.39 | -1.07 | -3.66 | 19.03 |
| 总负债同比增长率(%) | -5.40 | -10.71 | -7.98 | -10.51 | -6.90 | -7.85 | -12.90 | -11.01 |
| 基本每股收益同比增长率(%) | -582.61 | -121.43 | 68.00 | 105.13 | -121.90 | -119.58 | -150.00 | 9.30 |
| 归属母公司股东的权益同比增长率(%) | -9.99 | 0.76 | 6.99 | 5.62 | 1.84 | -0.70 | -3.30 | 19.50 |
| 营业利润同比增长率(%) | -349.72 | -143.72 | 154.24 | 205.08 | 350.22 | 163.85 | -2,169.77 | -3,245.76 |
| 营业收入同比增长率(%) | -4.31 | 0.29 | 13.48 | 32.71 | 22.00 | 17.76 | 13.83 | 10.37 |
| 股东权益合计同比增长率(%) | -9.99 | 0.76 | 6.99 | 5.62 | 1.84 | -0.70 | -3.30 | 19.50 |
| 营运能力： | ||||||||
| 存货周转率次(次) | 6.58 | 4.57 | 3.30 | 1.71 | 6.43 | 4.55 | 3.03 | 1.52 |
| 流动资产周转率次(次) | 2.60 | 2.02 | 1.28 | 0.69 | 2.34 | 1.66 | 1.02 | 0.46 |
| 固定资产周转率次(次) | 1.48 | 1.07 | 0.74 | 0.41 | 1.49 | 1.07 | 0.65 | 0.30 |
| 总资产周转率次(次) | 0.73 | 0.54 | 0.37 | 0.20 | 0.72 | 0.51 | 0.31 | 0.14 |
| 衍生指标： | ||||||||
| 现金及现金等价物净增加额TTM(元) | -77,954,000.00 | -110,462,000.00 | -8,923,000.00 | -98,476,000.00 | -98,476,000.00 | -140,308,000.00 | -63,380,000.00 | 71,999,000.00 |
| 利润总额TTM(元) | -134,458,000.00 | -50,518,000.00 | -4,472,000.00 | -26,475,000.00 | -26,475,000.00 | -62,223,000.00 | -96,251,000.00 | -91,322,000.00 |
| 毛利TTM(元) | 88,154,000.00 | 104,719,000.00 | 154,596,000.00 | 123,083,000.00 | 123,083,000.00 | 91,846,000.00 | 64,641,000.00 | 60,225,000.00 |
| 投入资本(元) | 2,106,932,000.00 | 2,148,539,000.00 | 2,149,142,000.00 | 2,140,567,000.00 | 2,195,725,000.00 | 2,204,748,000.00 | 2,234,393,000.00 | 2,260,566,000.00 |
| 经营活动产生的现金流量净额TTM(元) | 136,274,000.00 | 143,504,000.00 | 143,722,000.00 | 68,813,000.00 | 68,813,000.00 | 33,773,000.00 | 10,523,000.00 | 171,489,000.00 |
| 总营业收入TTM(元) | 1,643,330,000.00 | 1,720,829,000.00 | 1,832,312,000.00 | 1,717,267,000.00 | 1,717,267,000.00 | 1,591,128,000.00 | 1,498,797,000.00 | 1,440,596,000.00 |
| 归属母公司净利润TTM(元) | -101,835,000.00 | -36,651,000.00 | 11,539,000.00 | -14,919,000.00 | -14,919,000.00 | -42,540,000.00 | -76,905,000.00 | 68,590,000.00 |
| 所得税TTM(元) | -32,311,000.00 | -13,555,000.00 | -3,082,000.00 | 902,000.00 | 902,000.00 | -2,793,000.00 | -5,072,000.00 | -33,383,000.00 |