财务摘要（报告期）（Vanda Pharmaceuticals 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) | 0.04 | 0.09 | 0.08 | 0.06 | 0.11 | -0.01 | -0.07 | -0.11 |
| 每股净资产(元) | 9.47 | 9.44 | 9.39 | 9.33 | 9.28 | 9.11 | 8.99 | 8.89 |
| 每股经营现金净流量(元) | 0.22 | 0.29 | 0.32 | 0.55 | 0.56 | 0.40 | 0.17 | 0.07 |
| 每股现金流量净额(元) | 0.01 | 0.84 | 0.26 | 3.82 | 1.46 | -0.05 | 0.11 | 0.26 |
| 每股营业收入(元) | 3.35 | 2.56 | 1.89 | 1.09 | 4.48 | 3.36 | 2.20 | 1.07 |
| 盈利能力： | ||||||||
| 销售毛利率(%) | 92.32 | 92.31 | 92.38 | 92.36 | 90.45 | 90.50 | 90.59 | 90.59 |
| 销售净利率(%) | 1.30 | 3.33 | 4.40 | 5.20 | 2.47 | -0.31 | -3.10 | -10.68 |
| 净资产收益率平均(%) | 0.47 | 0.92 | 0.89 | 0.61 | 1.22 | -0.11 | -0.76 | -1.28 |
| 总资产净利率(%) | 0.39 | 0.77 | 0.75 | 0.51 | 1.02 | -0.10 | -0.64 | -1.07 |
| 投入资本回报率ROIC(%) | 0.50 | 1.03 | 0.96 | 0.82 | 1.21 | -0.11 | -0.71 | -1.19 |
| 收益质量： | ||||||||
| 营业利润／利润总额(%) | -220.10 | -85.73 | -10.63 | 36.25 | 56.01 | -17.78 | 111.50 | 101.39 |
| 税项／利润总额(%) | 60.42 | 38.64 | 41.23 | 41.17 | 44.47 | 134.74 | - | - |
| 经营活动产生的现金流量净额／营业收入(%) | 6.65 | 11.22 | 17.12 | 50.89 | 12.57 | 11.88 | 7.81 | 6.72 |
| 资本结构： | ||||||||
| 资产负债率(%) | 15.97 | 15.35 | 15.86 | 16.88 | 16.88 | 17.07 | 16.51 | 16.81 |
| 权益乘数 | 1.19 | 1.18 | 1.19 | 1.20 | 1.20 | 1.21 | 1.20 | 1.20 |
| 产权比率 | 0.19 | 0.18 | 0.19 | 0.20 | 0.20 | 0.21 | 0.20 | 0.20 |
| 流动资产／总资产(%) | 66.77 | 83.63 | 83.14 | 82.81 | 81.88 | 81.56 | 81.58 | 81.56 |
| 非流动资产／总资产(%) | 33.23 | 16.37 | 16.86 | 17.19 | 18.12 | 18.44 | 18.42 | 18.44 |
| 流动负债／负债合计(%) | 84.71 | 86.12 | 85.87 | 86.21 | 85.42 | 87.27 | 87.91 | 89.46 |
| 非流动负债／负债合计(%) | 15.29 | 13.88 | 14.13 | 13.79 | 14.58 | 12.73 | 12.09 | 10.54 |
| 归属母公司股东的权益／投入资本(%) | 106.30 | 118.47 | 109.81 | 184.51 | 105.60 | 90.09 | 92.32 | 93.57 |
| 偿债能力： | ||||||||
| 流动比率 | 4.94 | 6.32 | 6.10 | 5.69 | 5.68 | 5.47 | 5.62 | 5.42 |
| 速动比率 | 4.92 | 6.31 | 6.09 | 5.68 | 5.67 | 5.46 | 5.60 | 5.41 |
| 货币资金／流动负债(%) | 154.88 | 215.93 | 171.67 | 377.61 | 147.68 | 53.33 | 65.87 | 73.76 |
| 营业利润／流动负债(%) | -15.91 | -8.08 | -0.99 | 2.14 | 6.92 | -0.32 | -4.76 | -8.45 |
| 经营活动产生的现金流量净额／流动负债(%) | 14.60 | 19.49 | 21.26 | 33.91 | 34.98 | 24.37 | 11.01 | 4.46 |
| 归属母公司股东的权益／负债合计(%) | 526.33 | 551.34 | 530.44 | 492.44 | 492.48 | 485.87 | 505.75 | 495.02 |
| 经营活动产生的现金流量净额／负债合计(%) | 12.36 | 16.78 | 18.26 | 29.23 | 29.88 | 21.26 | 9.68 | 3.99 |
| 营业利润／负债合计(%) | -13.48 | -6.96 | -0.85 | 1.84 | 5.91 | -0.28 | -4.18 | -7.56 |
| 成长能力： | ||||||||
| 总资产同比增长率(%) | 2.24 | 3.19 | 5.35 | 6.79 | 6.81 | 7.25 | 7.30 | 11.11 |
| 每股净资产同比增长率(%) | 2.01 | 3.60 | 4.42 | 4.92 | 2.79 | 2.90 | 3.95 | 5.62 |
| 总负债同比增长率(%) | -3.29 | -7.19 | 1.22 | 7.25 | 20.46 | 22.77 | 16.35 | 34.24 |
| 基本每股收益同比增长率(%) | -63.64 | 1,000.00 | 214.29 | 154.55 | -81.67 | -102.13 | -121.21 | -168.75 |
| 归属母公司股东的权益同比增长率(%) | 3.36 | 5.32 | 6.16 | 6.69 | 4.41 | 4.53 | 5.68 | 7.38 |
| 营业利润同比增长率(%) | -320.45 | -2,186.00 | 79.49 | 126.13 | -84.99 | -100.89 | -118.53 | -174.16 |
| 营业收入同比增长率(%) | -24.27 | -22.40 | -12.87 | 3.83 | -5.32 | -5.36 | -4.58 | -3.95 |
| 股东权益合计同比增长率(%) | 3.36 | 5.32 | 6.16 | 6.69 | 4.41 | 4.53 | 5.68 | 7.38 |
| 营运能力： | ||||||||
| 存货周转率次(次) | 11.60 | 10.31 | 7.28 | 4.15 | 21.89 | 13.80 | 9.30 | 4.89 |
| 流动资产周转率次(次) | 0.40 | 0.28 | 0.21 | 0.12 | 0.51 | 0.39 | 0.26 | 0.12 |
| 固定资产周转率次(次) | 83.57 | 62.70 | 45.83 | 25.48 | 89.48 | 66.55 | 42.53 | 19.96 |
| 总资产周转率次(次) | 0.30 | 0.23 | 0.17 | 0.10 | 0.41 | 0.31 | 0.21 | 0.10 |
| 衍生指标： | ||||||||
| 现金及现金等价物净增加额TTM(元) | 792,000.00 | 133,789,000.00 | 91,758,000.00 | 287,195,000.00 | 82,908,000.00 | -1,175,000.00 | 920,000.00 | -5,266,000.00 |
| 利润总额TTM(元) | 6,339,000.00 | 17,613,000.00 | 23,194,000.00 | 24,392,000.00 | 11,300,000.00 | 10,297,000.00 | 15,558,000.00 | 24,372,000.00 |
| 毛利TTM(元) | 177,844,000.00 | 194,277,000.00 | 217,523,000.00 | 233,297,000.00 | 230,100,000.00 | 233,639,000.00 | 237,939,000.00 | 240,941,000.00 |
| 投入资本(元) | 512,619,000.00 | 458,419,000.00 | 491,651,000.00 | 290,361,000.00 | 499,218,000.00 | 572,391,000.00 | 550,876,000.00 | 536,631,000.00 |
| 经营活动产生的现金流量净额TTM(元) | 12,801,000.00 | 25,949,000.00 | 40,836,000.00 | 59,741,000.00 | 31,984,000.00 | 49,175,000.00 | 45,735,000.00 | 59,067,000.00 |
| 总营业收入TTM(元) | 192,640,000.00 | 211,851,000.00 | 238,354,000.00 | 256,688,000.00 | 254,382,000.00 | 257,919,000.00 | 262,696,000.00 | 266,205,000.00 |
| 归属母公司净利润TTM(元) | 2,509,000.00 | 11,770,000.00 | 14,903,000.00 | 15,957,000.00 | 6,275,000.00 | 6,492,000.00 | 10,993,000.00 | 18,072,000.00 |
| 所得税TTM(元) | 3,830,000.00 | 5,843,000.00 | 8,291,000.00 | 8,435,000.00 | 5,025,000.00 | 3,805,000.00 | 4,565,000.00 | 6,300,000.00 |