财务摘要（报告期）（Vision Marine Technologies Inc）
| 2025年三季报 | 2025年中报 | 2025年一季报 | 2024年年报 | 2024年三季报 | 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 | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 每股指标： | |||||||||||
| 每股收益EPS基本(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | -0.87 | -0.63 | 0.09 | -2.25 | -1.87 | -1.57 | -0.81 |
| 每股净资产(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 0.30 | 0.53 | 1.21 | 1.04 | 1.24 | 1.40 | 2.14 |
| 每股经营现金净流量(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | -2.25 | -0.78 | -0.34 | -1.20 | -1.02 | -0.69 | -0.42 |
| 每股现金流量净额(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | -0.24 | -0.18 | -0.22 | -0.22 | -0.43 | -0.18 | -0.49 |
| 每股营业收入(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 0.07 | 0.14 | 0.08 | 0.51 | 0.36 | 0.24 | 0.17 |
| 盈利能力： | |||||||||||
| 销售毛利率(%) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 6.06 | 38.23 | 44.15 | 27.19 | 14.90 | 6.88 | 7.45 |
| 销售净利率(%) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | -1,167.54 | -430.44 | 103.93 | -369.41 | -469.63 | -604.57 | -484.83 |
| 净资产收益率平均(%) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | -136.18 | -82.20 | 7.98 | -117.31 | -91.32 | -72.32 | -32.25 |
| 总资产净利率(%) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | -50.54 | -32.53 | 4.37 | -78.56 | -65.03 | -51.07 | -25.23 |
| 投入资本回报率ROIC(%) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | -55.53 | -36.15 | 4.80 | -94.98 | -75.99 | -62.91 | -29.30 |
| 收益质量： | |||||||||||
| 营业利润／利润总额(%) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 136.66 | 101.58 | -446.38 | 108.14 | 92.02 | 79.66 | 103.89 |
| 税项／利润总额(%) | - | - | - | - | - | - | -5.87 | - | - | - | - |
| 经营活动产生的现金流量净额／营业收入(%) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | -1,249.18 | -580.61 | -416.13 | -247.86 | -322.16 | -323.30 | -282.24 |
| 资本结构： | |||||||||||
| 资产负债率(%) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 78.29 | 70.01 | 38.33 | 51.91 | 43.89 | 44.05 | 26.90 |
| 权益乘数 | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 4.61 | 3.33 | 1.62 | 2.08 | 1.78 | 1.79 | 1.37 |
| 产权比率 | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 3.61 | 2.33 | 0.62 | 1.08 | 0.78 | 0.79 | 0.37 |
| 流动资产／总资产(%) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 52.29 | 48.25 | 32.79 | 35.29 | 27.79 | 35.21 | 26.17 |
| 非流动资产／总资产(%) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 47.71 | 51.75 | 67.21 | 64.71 | 72.21 | 64.79 | 73.83 |
| 流动负债／负债合计(%) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 29.81 | 33.63 | 68.44 | 38.86 | 41.20 | 44.11 | 65.90 |
| 非流动负债／负债合计(%) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 70.19 | 66.37 | 31.56 | 61.14 | 58.80 | 55.89 | 34.10 |
| 归属母公司股东的权益／投入资本(%) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 22.15 | 31.75 | 64.03 | 55.90 | 60.34 | 67.70 | 78.34 |
| 偿债能力： | |||||||||||
| 流动比率 | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 2.24 | 2.05 | 1.25 | 1.75 | 1.54 | 1.81 | 1.48 |
| 速动比率 | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 0.87 | 1.10 | 0.72 | 1.25 | 0.85 | 1.27 | 0.87 |
| 货币资金／流动负债(%) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 8.53 | 23.60 | 14.03 | 69.26 | 38.78 | 89.31 | 37.79 |
| 营业利润／流动负债(%) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | -367.93 | -151.27 | -72.00 | -471.74 | -390.15 | -233.26 | -160.78 |
| 经营活动产生的现金流量净额／流动负债(%) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | -278.37 | -198.27 | -68.38 | -288.81 | -287.22 | -156.51 | -90.22 |
| 归属母公司股东的权益／负债合计(%) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 27.73 | 42.83 | 160.90 | 92.65 | 127.85 | 127.04 | 271.68 |
| 经营活动产生的现金流量净额／负债合计(%) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | -82.99 | -66.67 | -46.80 | -112.22 | -118.33 | -69.03 | -59.46 |
| 营业利润／负债合计(%) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | -109.70 | -50.86 | -49.28 | -183.30 | -160.74 | -102.88 | -105.95 |
| 成长能力： | |||||||||||
| 总资产同比增长率(%) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | -21.75 | -10.07 | -7.34 | -17.37 | -33.89 | -29.33 | -33.22 |
| 每股净资产同比增长率(%) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | -75.70 | -62.22 | -43.36 | -63.74 | -62.31 | -58.66 | -43.77 |
| 总负债同比增长率(%) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 39.58 | 42.95 | 32.01 | 146.12 | 69.27 | 98.53 | 28.35 |
| 基本每股收益同比增长率(%) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 53.48 | 59.87 | 111.11 | 98.94 | -71.56 | -82.56 | -97.56 |
| 归属母公司股东的权益同比增长率(%) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | -69.72 | -51.80 | -21.82 | -51.87 | -55.23 | -53.10 | -43.25 |
| 营业利润同比增长率(%) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 7.54 | 29.33 | 38.61 | -81.16 | -73.89 | -51.18 | -96.87 |
| 营业收入同比增长率(%) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | -10.51 | -23.13 | -29.53 | -23.12 | -11.17 | 13.80 | 15.98 |
| 股东权益合计同比增长率(%) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | -69.72 | -51.80 | -21.82 | -51.87 | -55.23 | -53.10 | -43.25 |
| 营运能力： | |||||||||||
| 存货周转率次(次) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 0.21 | 0.29 | 0.20 | 1.81 | 1.25 | 0.90 | 0.55 |
| 流动资产周转率次(次) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 0.10 | 0.18 | 0.12 | 0.56 | 0.40 | 0.22 | 0.15 |
| 固定资产周转率次(次) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 0.46 | 0.74 | 0.43 | 2.49 | 1.54 | 0.98 | 0.61 |
| 总资产周转率次(次) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 0.04 | 0.08 | 0.04 | 0.21 | 0.14 | 0.08 | 0.05 |
| 衍生指标： | |||||||||||
| 现金及现金等价物净增加额TTM(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | -3,296,131.00 | -1,194,756.00 | -2,930,569.00 | -812,910.00 | -2,465,459.00 | -6,319,788.00 | -5,641,576.00 |
| 利润总额TTM(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | -14,316,083.00 | -14,820,060.00 | -15,142,252.00 | -13,413,350.00 | -21,158,061.00 | -20,632,420.00 | -19,189,308.00 |
| 毛利TTM(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 1,497,438.00 | 2,217,467.00 | 2,038,437.00 | 1,867,678.00 | 1,536,426.00 | 1,916,197.00 | 2,667,966.00 |
| 投入资本(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 16,797,319.00 | 20,148,409.00 | 22,042,641.00 | 20,687,255.00 | 20,367,628.00 | 19,606,905.00 | 23,042,077.00 |
| 经营活动产生的现金流量净额TTM(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | -11,642,204.00 | -13,768,007.00 | -16,752,815.00 | -14,161,899.00 | -14,007,923.00 | -12,858,605.00 | -10,256,588.00 |
| 总营业收入TTM(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | 3,794,345.00 | 5,546,759.00 | 5,135,550.00 | 5,238,134.00 | 5,651,502.00 | 6,906,861.00 | 7,621,530.00 |
| 归属母公司净利润TTM(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | -14,060,620.00 | -14,702,244.00 | -14,771,486.00 | -13,065,616.00 | -20,877,186.00 | -20,628,797.00 | -19,473,618.00 |
| 所得税TTM(元) | 会员可见 | 会员可见 | 会员可见 | 会员可见 | -255,463.00 | -359,525.00 | -370,766.00 | -347,734.00 | -280,875.00 | -3,623.00 | 284,310.00 |