财务摘要（报告期）（Xtant Medical Holdings 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) | 0.01 | 0.04 | -0.04 | -0.02 | -0.09 | -0.07 | -0.04 | -0.03 |
| 每股净资产(元) | 0.39 | 0.42 | 0.28 | 0.30 | 0.31 | 0.32 | 0.32 | 0.34 |
| 每股经营现金净流量(元) | -0.07 | -0.07 | -0.04 | -0.02 | -0.05 | -0.03 | -0.01 | -0.01 |
| 每股现金流量净额(元) | -0.11 | -0.09 | -0.15 | -0.14 | 0.02 | -0.01 | -0.02 | -0.02 |
| 每股营业收入(元) | 0.70 | 0.49 | 0.35 | 0.16 | 0.53 | 0.42 | 0.32 | 0.15 |
| 盈利能力： | ||||||||
| 销售毛利率(%) | 60.75 | 60.65 | 60.23 | 58.72 | 55.44 | 55.81 | 56.43 | 58.34 |
| 销售净利率(%) | 0.72 | 7.85 | -11.18 | -11.58 | -14.64 | -14.70 | -13.89 | -17.08 |
| 净资产收益率平均(%) | 1.54 | 11.17 | -13.11 | -6.21 | -26.09 | -19.72 | -13.29 | -7.36 |
| 总资产净利率(%) | 0.86 | 6.52 | -6.80 | -3.36 | -14.77 | -11.33 | -7.31 | -4.10 |
| 投入资本回报率ROIC(%) | 1.04 | 8.05 | -8.45 | -4.24 | -22.22 | -16.71 | -10.80 | -6.08 |
| 收益质量： | ||||||||
| 营业利润／利润总额(%) | 979.56 | -236.22 | 69.94 | 76.32 | 80.26 | 80.78 | 80.53 | 83.61 |
| 税项／利润总额(%) | - | -84.57 | - | - | - | - | - | - |
| 经营活动产生的现金流量净额／营业收入(%) | -10.42 | -13.61 | -12.48 | -12.51 | -9.21 | -7.15 | -3.50 | -7.75 |
| 资本结构： | ||||||||
| 资产负债率(%) | 44.55 | 40.57 | 52.53 | 48.34 | 43.26 | 41.53 | 46.61 | 44.93 |
| 权益乘数 | 1.80 | 1.68 | 2.11 | 1.94 | 1.76 | 1.71 | 1.87 | 1.82 |
| 产权比率 | 0.80 | 0.68 | 1.11 | 0.94 | 0.76 | 0.71 | 0.87 | 0.82 |
| 流动资产／总资产(%) | 70.04 | 69.68 | 60.67 | 57.78 | 81.88 | 80.48 | 80.31 | 80.42 |
| 非流动资产／总资产(%) | 29.96 | 30.32 | 39.33 | 42.22 | 18.12 | 19.52 | 19.69 | 19.58 |
| 流动负债／负债合计(%) | 55.72 | 58.73 | 49.59 | 56.45 | 58.40 | 48.80 | 48.26 | 47.00 |
| 非流动负债／负债合计(%) | 44.28 | 41.27 | 50.41 | 43.55 | 41.60 | 51.20 | 51.74 | 53.00 |
| 归属母公司股东的权益／投入资本(%) | 59.09 | 65.61 | 50.69 | 56.26 | 85.58 | 84.72 | 77.71 | 80.62 |
| 偿债能力： | ||||||||
| 流动比率 | 2.82 | 2.92 | 2.33 | 2.12 | 3.24 | 3.97 | 3.57 | 3.81 |
| 速动比率 | 1.22 | 1.36 | 1.13 | 1.05 | 2.10 | 2.48 | 2.18 | 2.27 |
| 货币资金／流动负债(%) | 24.86 | 39.52 | 24.36 | 29.96 | 133.38 | 152.86 | 139.13 | 150.05 |
| 营业利润／流动负债(%) | -44.18 | -28.98 | -17.46 | -9.12 | -44.39 | -44.29 | -26.41 | -16.31 |
| 经营活动产生的现金流量净额／流动负债(%) | -41.39 | -39.23 | -28.05 | -12.99 | -35.10 | -26.88 | -8.34 | -8.94 |
| 归属母公司股东的权益／负债合计(%) | 124.44 | 146.51 | 90.37 | 106.87 | 131.13 | 140.80 | 114.55 | 122.59 |
| 经营活动产生的现金流量净额／负债合计(%) | -23.06 | -23.04 | -13.91 | -7.34 | -20.50 | -13.12 | -4.03 | -4.20 |
| 营业利润／负债合计(%) | -24.62 | -17.02 | -8.66 | -5.15 | -25.92 | -21.61 | -12.74 | -7.67 |
| 成长能力： | ||||||||
| 总资产同比增长率(%) | 53.77 | 64.15 | 23.72 | 19.08 | 10.12 | 0.46 | -11.67 | -9.42 |
| 每股净资产同比增长率(%) | 25.68 | 32.01 | -11.80 | -10.44 | -11.51 | -14.54 | -17.52 | -12.85 |
| 总负债同比增长率(%) | 58.35 | 60.35 | 39.44 | 28.13 | 9.45 | 0.53 | -4.74 | -5.70 |
| 基本每股收益同比增长率(%) | 111.11 | 157.14 | - | 33.33 | -50.00 | -133.33 | -300.00 | - |
| 归属母公司股东的权益同比增长率(%) | 50.27 | 66.85 | 10.00 | 11.70 | 10.65 | 0.42 | -16.94 | -12.24 |
| 营业利润同比增长率(%) | -50.38 | -26.26 | 5.24 | 13.93 | -75.27 | -158.93 | -529.98 | -36,520.00 |
| 营业收入同比增长率(%) | 57.50 | 48.00 | 35.20 | 38.46 | 4.90 | 3.40 | 2.61 | 3.32 |
| 股东权益合计同比增长率(%) | 50.27 | 66.85 | 10.00 | 11.70 | 10.65 | 0.42 | -16.94 | -12.24 |
| 营运能力： | ||||||||
| 存货周转率次(次) | 1.32 | 0.96 | 0.81 | 0.41 | 1.47 | 1.08 | 0.72 | 0.31 |
| 流动资产周转率次(次) | 1.60 | 1.11 | 0.86 | 0.42 | 1.24 | 0.95 | 0.65 | 0.30 |
| 固定资产周转率次(次) | 12.61 | 8.49 | 6.03 | 2.85 | 10.54 | 7.85 | 5.26 | 2.44 |
| 总资产周转率次(次) | 1.19 | 0.83 | 0.61 | 0.29 | 1.01 | 0.77 | 0.53 | 0.24 |
| 衍生指标： | ||||||||
| 现金及现金等价物净增加额TTM(元) | -14,584,000.00 | -8,854,000.00 | -12,399,000.00 | -11,561,000.00 | 2,120,000.00 | -1,011,000.00 | -3,680,000.00 | -1,672,000.00 |
| 利润总额TTM(元) | -1,037,000.00 | 501,000.00 | -8,770,000.00 | -8,291,000.00 | -8,416,000.00 | -8,605,000.00 | -8,039,000.00 | -7,033,000.00 |
| 毛利TTM(元) | 55,467,000.00 | 46,636,000.00 | 39,198,000.00 | 35,113,000.00 | 32,137,000.00 | 31,526,000.00 | 30,818,000.00 | 31,959,000.00 |
| 投入资本(元) | 86,897,000.00 | 83,339,000.00 | 61,080,000.00 | 58,140,000.00 | 39,931,000.00 | 38,686,000.00 | 36,218,000.00 | 36,322,000.00 |
| 经营活动产生的现金流量净额TTM(元) | -9,515,000.00 | -10,888,000.00 | -9,118,000.00 | -6,582,000.00 | -5,341,000.00 | -2,630,000.00 | -1,492,000.00 | 742,000.00 |
| 总营业收入TTM(元) | 91,303,000.00 | 78,465,000.00 | 67,909,000.00 | 62,953,000.00 | 57,969,000.00 | 56,669,000.00 | 55,982,000.00 | 55,680,000.00 |
| 归属母公司净利润TTM(元) | 660,000.00 | 2,754,000.00 | -8,830,000.00 | -8,350,000.00 | -8,485,000.00 | -8,559,000.00 | -8,010,000.00 | -7,033,000.00 |
| 所得税TTM(元) | -1,697,000.00 | -2,253,000.00 | 60,000.00 | 59,000.00 | 69,000.00 | - | - | - |