财务摘要（报告期）（Computer Programs and Systems Inc）
| 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) | -0.23 | 0.02 | 0.21 | 1.08 | 0.91 | 0.76 | 0.55 |
| 每股净资产(元) | 15.67 | 15.87 | 16.07 | 16.06 | 16.00 | 15.87 | 15.63 |
| 每股经营现金净流量(元) | 0.92 | 0.70 | 0.65 | 2.24 | 2.07 | 1.30 | 0.80 |
| 每股现金流量净额(元) | -0.38 | 0.02 | -0.01 | -0.31 | 0.28 | 0.25 | 0.31 |
| 每股营业收入(元) | 17.43 | 11.76 | 5.93 | 22.64 | 16.72 | 10.94 | 5.27 |
| 盈利能力： | |||||||
| 销售毛利率(%) | 47.87 | 48.31 | 48.77 | 47.28 | 48.18 | 49.34 | 51.13 |
| 销售净利率(%) | -1.31 | 0.14 | 3.58 | 4.86 | 5.48 | 6.97 | 10.42 |
| 净资产收益率平均(%) | -1.44 | 0.11 | 1.33 | 6.99 | 5.86 | 4.91 | 3.58 |
| 总资产净利率(%) | -0.77 | 0.06 | 0.71 | 3.90 | 3.25 | 2.70 | 1.97 |
| 投入资本回报率ROIC(%) | -0.78 | 0.06 | 0.72 | 3.99 | 3.36 | 2.79 | 2.04 |
| 收益质量： | |||||||
| 营业利润／利润总额(%) | 9.50 | -732.72 | 161.70 | 126.01 | 113.92 | 101.95 | 94.83 |
| 税项／利润总额(%) | - | - | 20.78 | 12.24 | 17.87 | 15.97 | 14.38 |
| 经营活动产生的现金流量净额／营业收入(%) | 5.25 | 5.96 | 10.99 | 9.91 | 12.41 | 11.89 | 15.18 |
| 资本结构： | |||||||
| 资产负债率(%) | 46.92 | 46.97 | 46.54 | 46.23 | 46.81 | 47.71 | 47.60 |
| 权益乘数 | 1.88 | 1.89 | 1.87 | 1.86 | 1.88 | 1.91 | 1.91 |
| 产权比率 | 0.88 | 0.89 | 0.87 | 0.86 | 0.88 | 0.91 | 0.91 |
| 流动资产／总资产(%) | 18.35 | 18.97 | 18.84 | 17.30 | 18.45 | 19.52 | 18.35 |
| 非流动资产／总资产(%) | 81.65 | 81.03 | 81.16 | 82.70 | 81.55 | 80.48 | 81.65 |
| 流动负债／负债合计(%) | 27.19 | 23.39 | 24.18 | 22.31 | 22.14 | 22.92 | 22.30 |
| 非流动负债／负债合计(%) | 72.81 | 76.61 | 75.82 | 77.69 | 77.86 | 77.08 | 77.70 |
| 归属母公司股东的权益／投入资本(%) | 53.26 | 53.93 | 54.31 | 54.65 | 55.15 | 54.12 | 54.38 |
| 偿债能力： | |||||||
| 流动比率 | 1.44 | 1.73 | 1.67 | 1.68 | 1.78 | 1.79 | 1.73 |
| 速动比率 | 1.42 | 1.71 | 1.65 | 1.66 | 1.74 | 1.76 | 1.72 |
| 货币资金／流动负债(%) | 2.69 | 15.17 | 13.87 | 15.64 | 34.27 | 31.01 | 34.19 |
| 营业利润／流动负债(%) | -1.50 | 9.19 | 12.81 | 51.25 | 40.78 | 27.86 | 19.23 |
| 经营活动产生的现金流量净额／流动负债(%) | 24.31 | 21.34 | 19.27 | 72.83 | 66.54 | 39.21 | 25.29 |
| 归属母公司股东的权益／负债合计(%) | 113.12 | 112.90 | 114.89 | 116.29 | 113.62 | 109.59 | 110.10 |
| 经营活动产生的现金流量净额／负债合计(%) | 6.61 | 4.99 | 4.66 | 16.25 | 14.73 | 8.99 | 5.64 |
| 营业利润／负债合计(%) | -0.41 | 2.15 | 3.10 | 11.43 | 9.03 | 6.39 | 4.29 |
| 成长能力： | |||||||
| 总资产同比增长率(%) | -1.93 | -2.41 | -0.79 | 12.42 | 13.07 | 13.31 | 32.91 |
| 每股净资产同比增长率(%) | -2.06 | -0.02 | 2.85 | 5.66 | 9.15 | 9.90 | 12.66 |
| 总负债同比增长率(%) | -1.70 | -3.92 | -3.00 | 23.93 | 19.63 | 17.03 | 64.77 |
| 基本每股收益同比增长率(%) | -125.27 | -97.37 | -61.82 | -14.29 | 2.25 | 7.04 | 89.66 |
| 归属母公司股东的权益同比增长率(%) | -2.14 | -1.02 | 1.22 | 4.11 | 7.86 | 10.11 | 13.05 |
| 营业利润同比增长率(%) | -104.44 | -67.67 | -29.95 | -7.79 | 7.76 | 7.30 | 82.87 |
| 营业收入同比增长率(%) | 4.17 | 6.39 | 10.74 | 16.40 | 17.81 | 17.62 | 14.51 |
| 股东权益合计同比增长率(%) | -2.14 | -1.02 | 1.22 | 4.11 | 7.86 | 10.11 | 13.05 |
| 营运能力： | |||||||
| 存货周转率次(次) | 153.24 | 101.16 | 44.94 | 210.14 | 96.70 | 82.06 | 53.52 |
| 流动资产周转率次(次) | 3.31 | 2.18 | 1.10 | 4.55 | 3.25 | 2.06 | 1.04 |
| 固定资产周转率次(次) | 27.28 | 18.34 | 8.94 | 30.42 | 22.24 | 14.30 | 6.75 |
| 总资产周转率次(次) | 0.59 | 0.39 | 0.20 | 0.80 | 0.59 | 0.39 | 0.19 |
| 衍生指标： | |||||||
| 现金及现金等价物净增加额TTM(元) | -14,085,000.00 | -7,861,000.00 | -9,165,000.00 | -4,480,000.00 | -1,556,000.00 | -4,024,000.00 | -2,035,000.00 |
| 利润总额TTM(元) | -6,832,000.00 | 4,167,000.00 | 12,498,000.00 | 18,081,000.00 | 23,236,000.00 | 24,126,000.00 | 27,451,000.00 |
| 毛利TTM(元) | 154,432,000.00 | 155,117,000.00 | 155,301,000.00 | 154,435,000.00 | 154,135,000.00 | 151,382,000.00 | 145,847,000.00 |
| 投入资本(元) | 428,058,000.00 | 427,518,000.00 | 430,031,000.00 | 424,012,000.00 | 422,437,000.00 | 430,380,000.00 | 424,349,000.00 |
| 经营活动产生的现金流量净额TTM(元) | 15,483,000.00 | 23,462,000.00 | 30,031,000.00 | 32,375,000.00 | 43,481,000.00 | 33,703,000.00 | 45,851,000.00 |
| 总营业收入TTM(元) | 336,791,000.00 | 336,906,000.00 | 335,010,000.00 | 326,648,000.00 | 317,424,000.00 | 304,688,000.00 | 290,495,000.00 |
| 归属母公司净利润TTM(元) | -798,000.00 | 4,925,000.00 | 10,838,000.00 | 15,867,000.00 | 18,751,000.00 | 19,334,000.00 | 22,399,000.00 |
| 所得税TTM(元) | -6,034,000.00 | -758,000.00 | 1,660,000.00 | 2,214,000.00 | 4,485,000.00 | 4,792,000.00 | 5,052,000.00 |