财务摘要（报告期）（Turning Point Brands 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) | 1.42 | 0.68 | 2.19 | 1.61 | 1.00 | 0.43 | 0.65 | 1.55 | 0.90 | 0.60 |
| 每股净资产(元) | 9.76 | 9.07 | 8.58 | 7.89 | 7.28 | 6.74 | 6.39 | 7.33 | 7.05 | 7.14 |
| 每股经营现金净流量(元) | 2.04 | 1.28 | 3.80 | 2.27 | 1.56 | 0.87 | 1.73 | 0.93 | 0.40 | 0.72 |
| 每股现金流量净额(元) | 1.21 | 0.57 | 0.65 | -0.59 | -0.33 | -0.09 | -1.82 | -1.85 | -1.74 | -0.59 |
| 每股营业收入(元) | 11.61 | 5.51 | 23.03 | 17.52 | 11.74 | 5.74 | 23.74 | 17.72 | 11.39 | 5.55 |
| 盈利能力： | ||||||||||
| 销售毛利率(%) | 51.44 | 53.49 | 50.13 | 49.54 | 48.94 | 48.16 | 49.53 | 50.05 | 50.66 | 51.34 |
| 销售净利率(%) | 12.21 | 12.55 | 9.32 | 9.06 | 8.25 | 7.27 | 2.69 | 8.75 | 7.84 | 10.68 |
| 净资产收益率平均(%) | 15.45 | 7.72 | 29.29 | 22.63 | 14.62 | 6.60 | 9.58 | 21.47 | 12.76 | 8.42 |
| 总资产净利率(%) | 4.31 | 2.08 | 6.74 | 5.04 | 3.10 | 1.34 | 1.98 | 4.65 | 2.72 | 1.80 |
| 投入资本回报率ROIC(%) | 5.57 | 2.66 | 8.41 | 6.16 | 3.80 | 1.66 | 2.49 | 5.80 | 3.40 | 2.29 |
| 收益质量： | ||||||||||
| 营业利润／利润总额(%) | 126.45 | 121.12 | 133.88 | 156.38 | 167.95 | 181.88 | 471.79 | 158.97 | 178.95 | 136.27 |
| 税项／利润总额(%) | 24.50 | 23.43 | 38.75 | 25.54 | 25.40 | 25.16 | 30.29 | 24.20 | 23.50 | 23.67 |
| 经营活动产生的现金流量净额／营业收入(%) | 17.55 | 23.33 | 16.50 | 12.98 | 13.33 | 15.24 | 7.29 | 5.26 | 3.51 | 12.92 |
| 资本结构： | ||||||||||
| 资产负债率(%) | 70.60 | 72.51 | 73.30 | 74.69 | 76.91 | 78.58 | 80.18 | 78.23 | 78.83 | 78.69 |
| 权益乘数 | 3.40 | 3.64 | 3.75 | 3.95 | 4.33 | 4.67 | 5.05 | 4.59 | 4.72 | 4.69 |
| 产权比率 | 2.42 | 2.66 | 2.76 | 2.98 | 3.36 | 3.71 | 4.11 | 3.64 | 3.78 | 3.75 |
| 流动资产／总资产(%) | 48.98 | 47.59 | 47.00 | 44.56 | 44.97 | 44.13 | 45.04 | 42.65 | 42.87 | 43.16 |
| 非流动资产／总资产(%) | 51.02 | 52.41 | 53.00 | 55.44 | 55.03 | 55.87 | 54.96 | 57.35 | 57.13 | 56.84 |
| 流动负债／负债合计(%) | 38.51 | 25.71 | 24.04 | 20.96 | 9.69 | 8.26 | 9.02 | 8.93 | 10.29 | 12.21 |
| 非流动负债／负债合计(%) | 61.49 | 74.29 | 75.96 | 79.04 | 90.31 | 91.74 | 90.98 | 91.07 | 89.71 | 87.79 |
| 归属母公司股东的权益／投入资本(%) | 38.56 | 35.22 | 33.52 | 30.43 | 27.96 | 26.12 | 24.06 | 26.19 | 25.46 | 26.45 |
| 偿债能力： | ||||||||||
| 流动比率 | 1.80 | 2.55 | 2.67 | 2.85 | 6.04 | 6.80 | 6.23 | 6.11 | 5.28 | 4.49 |
| 速动比率 | 1.17 | 1.59 | 1.68 | 1.50 | 3.04 | 3.67 | 3.33 | 3.39 | 2.94 | 2.71 |
| 货币资金／流动负债(%) | 88.40 | 119.76 | 117.49 | 110.79 | 241.00 | 288.37 | 257.16 | 252.31 | 219.09 | 212.11 |
| 营业利润／流动负债(%) | 26.13 | 17.63 | 82.30 | 67.60 | 92.04 | 49.09 | 182.51 | 136.57 | 76.22 | 32.36 |
| 经营活动产生的现金流量净额／流动负债(%) | 22.43 | 20.71 | 66.66 | 46.13 | 66.02 | 42.33 | 73.17 | 39.13 | 14.58 | 21.94 |
| 归属母公司股东的权益／负债合计(%) | 41.39 | 37.62 | 36.17 | 33.58 | 29.75 | 26.93 | 24.34 | 27.49 | 26.46 | 26.66 |
| 经营活动产生的现金流量净额／负债合计(%) | 8.64 | 5.32 | 16.03 | 9.67 | 6.40 | 3.50 | 6.60 | 3.49 | 1.50 | 2.68 |
| 营业利润／负债合计(%) | 10.06 | 4.53 | 19.79 | 14.17 | 8.92 | 4.06 | 16.46 | 12.19 | 7.85 | 3.95 |
| 成长能力： | ||||||||||
| 总资产同比增长率(%) | 5.70 | 4.71 | -0.48 | -7.64 | -7.39 | -9.50 | -4.90 | -3.84 | -3.99 | -1.37 |
| 每股净资产同比增长率(%) | 34.15 | 34.69 | 34.30 | 7.63 | 3.30 | -5.62 | -10.61 | 0.51 | 2.32 | 12.42 |
| 总负债同比增长率(%) | -2.98 | -3.37 | -9.02 | -11.83 | -9.65 | -9.62 | -1.95 | -2.95 | -3.79 | -3.08 |
| 基本每股收益同比增长率(%) | 42.00 | 58.14 | 236.92 | 3.87 | 11.11 | -28.33 | -76.36 | -27.57 | -37.06 | -3.23 |
| 归属母公司股东的权益同比增长率(%) | 34.97 | 35.01 | 35.23 | 7.69 | 1.60 | -8.71 | -15.04 | -6.34 | -3.26 | 7.23 |
| 营业利润同比增长率(%) | 9.48 | 7.98 | 9.35 | 2.50 | 2.71 | -7.21 | -16.39 | -20.12 | -24.08 | -21.03 |
| 营业收入同比增长率(%) | -0.47 | -3.86 | -2.32 | -1.07 | 1.34 | 0.06 | -6.84 | -8.40 | -11.49 | -6.27 |
| 股东权益合计同比增长率(%) | 34.58 | 34.37 | 34.07 | 7.38 | 1.03 | -9.05 | -15.21 | -6.90 | -4.72 | 5.51 |
| 营运能力： | ||||||||||
| 存货周转率次(次) | 0.99 | 0.44 | 1.85 | 1.31 | 0.86 | 0.45 | 2.02 | 1.54 | 0.99 | 0.51 |
| 流动资产周转率次(次) | 0.74 | 0.36 | 1.54 | 1.22 | 0.81 | 0.40 | 1.64 | 1.23 | 0.80 | 0.39 |
| 固定资产周转率次(次) | 7.95 | 3.88 | 16.86 | 13.01 | 8.81 | 4.28 | 20.03 | 15.14 | 9.94 | 5.15 |
| 总资产周转率次(次) | 0.35 | 0.17 | 0.71 | 0.55 | 0.37 | 0.18 | 0.71 | 0.52 | 0.34 | 0.17 |
| 衍生指标： | ||||||||||
| 现金及现金等价物净增加额TTM(元) | 38,716,000.00 | 23,151,000.00 | 11,470,000.00 | -9,628,000.00 | -6,644,000.00 | -22,670,000.00 | -31,823,000.00 | -39,537,000.00 | -59,644,000.00 | -54,784,000.00 |
| 利润总额TTM(元) | 72,064,000.00 | 67,778,000.00 | 61,682,000.00 | 17,515,000.00 | 17,976,000.00 | 11,705,000.00 | 16,006,000.00 | 50,124,000.00 | 52,540,000.00 | 65,231,000.00 |
| 毛利TTM(元) | 207,899,000.00 | 206,536,000.00 | 203,241,000.00 | 202,280,000.00 | 203,370,000.00 | 202,361,000.00 | 205,538,000.00 | 206,306,000.00 | 207,863,000.00 | 216,367,000.00 |
| 投入资本(元) | 448,302,000.00 | 454,222,000.00 | 450,440,000.00 | 456,564,000.00 | 457,991,000.00 | 453,673,000.00 | 463,968,000.00 | 492,532,000.00 | 495,000,000.00 | 490,575,000.00 |
| 经营活动产生的现金流量净额TTM(元) | 75,425,000.00 | 74,136,000.00 | 66,881,000.00 | 53,889,000.00 | 50,657,000.00 | 32,617,000.00 | 30,273,000.00 | 35,041,000.00 | 37,951,000.00 | 57,016,000.00 |
| 总营业收入TTM(元) | 404,412,000.00 | 401,495,000.00 | 405,393,000.00 | 411,665,000.00 | 417,745,000.00 | 415,075,000.00 | 415,013,000.00 | 416,904,000.00 | 419,006,000.00 | 438,724,000.00 |
| 归属母公司净利润TTM(元) | 45,954,000.00 | 42,875,000.00 | 38,462,000.00 | 12,036,000.00 | 12,741,000.00 | 8,240,000.00 | 11,641,000.00 | 39,412,000.00 | 41,344,000.00 | 51,274,000.00 |
| 所得税TTM(元) | 26,237,000.00 | 25,160,000.00 | 23,901,000.00 | 5,716,000.00 | 5,746,000.00 | 3,977,000.00 | 4,849,000.00 | 11,595,000.00 | 11,871,000.00 | 14,726,000.00 |