上市公司财务指标指数(2024上半年).docx

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1、中华工商上市公司财务指标指数(2024上半年)中华全国工商业联合会经济部中华财务询问有限公司一、23个行业(不含创业板上市公司)财务指标指数指数指标综合(本期全部1637家A股非ST非创业板上市公司的整体状况)1农林牧渔(包括:林业、农产品加工、农业综合、饲料、渔业、种植业,共计47家)2采掘(包括:煤炭开采、其他采掘、石油开采,共计34家)阈值下限(15%)阈值上限(85%)均值(70%阈值范圉)中位数阈值下限(15%)阈值上限(85%)均值(70%阈值范围)中位数阈值下限(15%)阈值上限(85%)均值(70%阈值范围)中位数1.流淌比率0.863.241.591.440.901.781.

2、201.150.932.271.461.392.速动比率0.492.461.070.950.381.140.650.630.652.091.241.073.经营现金流比率-0.140.190.020.02-0.110.240.040.04-0.040.510.160.134.存货周转率0.596.132.412.090.524.161.681.373.0411.846.095.425.应收账款周转率1.7626.046.634.473.0545.1813.3910.993.8726.5711.6510.046.总资产周转率0.150.610.330.320.150.730.330.320.21

3、0.700.400.347.资产负债率23.6770.8448.5849.3434.4468.2949.9549.4227.8864.7646.1747.728.已获利息倍数1.7029.888.315.90-0.3814.844.123.381.63136.1422.1517.739.毛利率%10.5743.5824.3523.114.7134.3019.0117.729.7648.2431.7935.2310.净利率%1.2819.458.077.38-2.3812.255.084.941.6223.9812.7512.1511.总资产酬劳率%1.166.683.373.19-0.215.

4、622.522.471.2710.316.566.1712.净资产收益率0.8610.204.854.54-1.5210.193.372.591.2215.349.5610.0713.投入资本回报率0.466.973.022.79-0.936.041.741.651.1111.406.275.7114.营业收入现金含量比-0.200.210.020.03-0.090.330.070.04-0.100.330.120.1415.营业收入增长率1.4969.6229.0325.97-12.4044.6915.8515.599.79100.1544.9343.9016.净资产收益率增长率-64.97

5、146.8215.487.97-86.99176.244.36-4.18-27.02118.6726.3821.49指数指标3化工(包括:化工新材料、化学纤维、化学原料、化学制品、石油化工、塑料、橡胶,共计169家)4黑色金属(包括:钢铁、金属制品,共计32家)5有色金属(包括:金属新材料、有色金属冶炼,共计59家)阈值下限(15%)阈值上限(85%)均值(70%阈值范围)中位数阈值下限(15%)阈值上限(85%)均值(70%阈值范围)中位数阈值下限(15%)阈值上限(85%)均值(70%阈值范围)中位数1.流淌比率0.733.861.491.270.681.170.930.900.912.3

6、41.391.232.速动比率0.473.181.070.880.310.760.480.440.431.620.880.843.经营现金流比率-0.130.170.020.02-0.080.060.000.00-0.140.170.00-0.014.存货周转率1.365.543.042.841.684.332.902.860.864.162.111.955.应收账款周转率2.5925.798.326.459.19123.8340.6326.642.5138.7712.156.136.总资产周转率0.220.630.390.360.400.980.640.600.230.900.420.367

7、.资产负债率20.0268.4846.8749.6449.7874.2564.5866.2530.9872.5351.8255.808.已获利息倍数1.2821.725.823301.5610.123.812.921.4016.175.904.229.毛利率8.2930.0517.4416.503.9614.808.568.116.8028.0514.9113.2310.净利率%0.4414.095.415.020.496.332.442.000.6613.535.024.18I1.总资产酬劳率%0.926.443.162.841.504.402.692.601.317.023.273.061

8、2.净资产收益率0.569.344.053.850.738.074.213.840.268.124.124.0113.投入资本回报率0.305.682.432.080.433.521.831.820.145.262.322.2314.营业收入现金含量比-0.110.120.020.02-0.080.040.000.01-0.150.13-0.01-0.0115.营业收入增长率5.6169.2931.5328.7718.3555.9138.6835.5133.22125.7066.3564.3816.净资产收益率增长率-73.54241.5012.70-4.50-6.52694.45205.51

9、163.84-56.82492.9596.3379.10行业指标指数6建筑材料(包括:建筑材料、建筑装饰,共计82家)7机械设备(包括:电器设备、一般机械、仪器仪表、专用设备,共计179家)8电子元器件(包括:半导体、其他电子器件、元件、显示器件,共计75家)阈值下限(15%)阈值上限(85%)均值(70%阈值范围)中位数阈值下限(15%)阈值上限(85%)均值(70%阈值范围)中位数阈值下限(15%)阈值上限(85%)均值(70%阈值范围)中位数1.流淌比率0.902.441.361.261.133.821.781.591.184.452.211.922.速动比率0.521.900.960.

10、900.752.981.321.180.823.831.731.473.经营现金流比率-0.180.10-0.010.00-0.180.10-0.02-0.01-0.080.290.060.044.存货周转率0.964.372.241.980.723.001.571.441.094.842.432.215.应收账款周转率1.5111.404.733.690.914.012.031.821.463.172.262.246.总资产周转率0.190.590.330.310.190.550.330.330.160.470320.327.资产负债率31.3976.1758.9962.4522.2766.

11、7445.5844.8114.9454.9637.2939.148.已获利息倍数1.9013.825.625.082.3750.0312.689.652.0142.2410.336.949.毛利率10.4730.8317.5715.4114.8536.4324.8424.5413.8642.0123.7523.0310.净利率%1.7213.325.894.973.0316.448.908.551.7122.379.239.3511.总资产酬劳率%1.135.062.842.631.446.853.733.641.327.213.743.7412.净资产收益率1.788.274.875.101

12、.6110.525.255.091.169.734.824.6313.投入资本回报率0.866.092.812.601.087.913.843.490.697.123.503.3214.营业收入现金含比-0.280.16-0.01-0.01-0.220.13-0.02-0.01-0.080.190.050.0515.营业收入增长率%1.2759.4925.0222.960.6474.3729.9924.728.1981.8844.9239.3516.净资产收益率增长率-70.0878.960.646.59-68.61136.067.17-2.94-65.45220.3263.6548.69指标

13、指数9交运设备(包括,非汽车交运设备、汽车服务、汽车零部件、汽车整车,共计81家)10信息设备(包括:计算机设备、通信设备,共计48家)11家用电器(包括:白色家电、视听器材,共计29家)阈值下限(15%)阈值上限(85%)均值(70%阈值范围)中位数阈值下限(15%)阈值上限(85%)均值(70%阈值范围)中位数阈值下限(15%)阈值上限(85%)均值(70%阈值范围)中位数1.流淌比率0.972.351.481.431.255.442.301.930.992.871.531.332.速动比率0.641.851.081.010.824.341.721.420.732.421.191.023.

14、经营现金流比率-0.110.170.040.04-0300.03-0.11-0.10-0.180.180.000.004.存货周转率1.495.783.012.770.623.601.611.431.706.103.563.445.应收账款周转率1.7219.424.463.181.054.012.021.912.5715.305.774.366.总资产周转率0.260.780.480.510.200.560.330.320.440.930.630.607.资产负债率29.2768.9452.1652.7915.0358.9338.6039.8828.3373.0055.9260.268.已获

15、利息倍数2.4143.7713.499.602.4546.3512.119.512.3147.8311.036.919.毛利率10.7928.17.8717.1810.6044.3325.9325.7113.7128.8119.5118.1710.净利率%1.9213.666.355.850.6019.158.057.330.8310.454.674.5711.总资产酬劳率%1.408.413.813.381.006.373.043.161.057.384.133.7612.净资产收益率1.8214.676.065.490.4910.434.054.002.0014.536.886.6113.

16、投入资本回报率1.199.503.893.500.416.553.053.000.7210.004.404.3314.营业收入现金含比-0.110.140.030.04-0.270.03-0.11-0.11-0.180.140.000.0015.营业收入增长率%9.7989.4146.2147.53-5.0661.7518.4612.9224.4774.2347.3748.2816.净资产收益率增长率-45.19190.3648.7240.95-63.8030.36-7.40-4.13-59.02415.5233.4710.49指标指数、12食品饮料(包括:食品加工、食品制造、饮料制造,共计4

17、7家)13纺纲服装(包括:纺织、服装,共计59家)14轻工制造(包括:包装印刷、其他轻工制造、造纸,共计54家)阈值下限(15%)阈值上限(85%)均值(70%阈值范围)中位数阈值下限(15%)阈值上限(85%)均值(70%阈值范围)中位数阈值下限(15%)阈值上限(85%)均值(70%阈值范围)中位数1.流淌比率0.823.261.701.600.863.941.741.490.823.181.601.532.速动比率0.432.521.070.980.443.141.221.000.452.281.000.893.经营现金流比率-0.100.370.090.09-0.080.140.030

18、.04-0.160.110.010.014.存货周转率0.333.721.601.350.614.181.911.830.723.021.811.745.应收账款周转率3.0276.5519.7612.292.0911.125.545.302.267.413.583.346.总资产周转率0.170.620.380.390.200.560.370.360.200.430320.337.资产负债率21.0057.0137.3938.3918.4364.6441.0941.4520.3566.7946.2448.928.已获利息倍数1.5956.2814.619.511.6933.557.804.3

19、01.8610.394.694.139.毛利率15.5769.2837.2037.598.8338.3919.6618.1215.1537.4422.9422.0010.净利率%2.6423.2610.399.291.2711.335.865.381.2615.156.395.4011.总资产酬劳率%1.4813.315.274.430.826.292.892.951.296.093.273.2812.净资产收益率2.0116.927.076.970.568.173.703.461.087.083.733.7713.投入资本回报率0.8214.775.344.390.505.082.421.9

20、80.504.532.342.2814.营业收入现金含比-0.120.270.080.07-0.060.150.040.03-0.120.130.010.0215.营业收入增长率%-4.3745.9416.5913.572.9242.7123.6524.3211.2757.3130.3929.9116.净资产收益率增长率-63.39125.5210.364.64-68.01159.7618.3819.59-61.83179.2331.8016.07指标指数15医药生物(包括:化学制药、生物制品、医疗器械、医药商业、中药、医疗服务,共计129家)16公用事业(包括:电力、环保、燃气、水务,共计6

21、9家)17交通运输(包括:港口、马路运输、航空运输、机场、路桥、水路运输、铁路运输、物流,共计73家)阈值下限(15%)阈值上限(85%)均值(70%阈值范围)中位数阈值下限(15%)阈值上限(85%)均值(70%阈值范围)中位数阈值下限(15%)阈值上限(85%)均值(70%阈值范围)中位数1.流淌比率1.065.202.121.720.411.340.810.750.412.621.171.062.速动比率0.704.961.641.220.321.110.650.630.382.211.020.973.经营现金流比率-0.040.320.100.08-0.010.320.090.070.

22、020.550.200.164.存货周转率0.763.861.961.811.7017.158.228.111.2260.5416.3112.145.应收账款周转率1.987.273.693.462.2612.054.984.603.0121.5010.149.166.总资产周转率0.200.620.370.350.100.300.180.170.080.350.180.167.资产负债率13.6559.7736.5539.0335.2377.4860.0161.0622.4865.4142.8940.418.已获利息倍数1.8733.4511.059.881.0810.443.602.992

23、.2225.949.919.729.毛利率16.4163.3439.1437.546.6340.8322.0522.1513.6564.8136.8532.7810.净利率%1.7123.6810.779.580.5522.239.727.975.1940.1319.8916.5011.总资产酬劳率1.589.154.814.601.104.762.882.861.937.024.094.0512.净资产收益率1.7012.676.616.350.257.193.833.972.649.265.354.9913.投入资本回报率0.879.384.634.030.064.181.831.670.

24、996.763.393.2414.营业收入现金含量比-0.050.220.070.07-0.020.360.150.130.020.660.280.2515.营业收入增长率%2.1035.3617.5517.700.2443.7820.9319.766.1275.1830.5327.0316.净资产收益率增长率-54.6372.326.959.30-73.49101351.661.06-26.1799.0825.9525.92业指标指数、18房地产(包括:房地产开发、园区开发,共计128家)19金融服务(包括:信托、银行、证券、保险,共计42家)20商业贸易(包括:零售、贸易,共计80家)阈值

25、下限(15%)阈值上限(85%)均值(70%阈值范围)中位数阈值下限(15%)阈值上限(85%)均值(70%阈值范围)中位数阈值下限(15%)阈值上限(85%)均值(70%阈值范围)中位数1.流淌比率1.273.021.931.91-一-0.601.731.111.072.速动比率0.331.140.640.63一-一-0.321.330.750.693.经营现金流比率-0.280.14-0.07-0.06-一-0.110.110.020.034.存货周转率0.040.380.150.13一一一-0.9318.845.994.975.应收账款周转率2.19112.7923.3811.75一一一

26、一7.19206.7962.9842.286.总资产周转率0.040.240.120.11一一一-0.241.090.660.677.资产负债率42.4877.5162.5564.6444.8895.0576.8277.0139.7373.4859.0760.688.已获利息倍数1.4140.5310.525.79-一一一2.1737.099.698.479.毛利率22.4955.6238.7538.79一-一8.1328.4118.0018.9810.净利率%0.4425.9811.7811.6010.3046.81353539.560.858.734.053.3411.总资产酬劳率%0.2

27、24.162.051.89一一-一1.426.293.373.1812.净资产收益率-0.449.603.783.443.1812.397.959.141.2310.855.605.4613.投入资本回报率-0.414.601.861.76一一一-0.797.333.473.0014.营业收入现金含比-1.71034-0.35-0.16一一-0.100.130.020.0215.营业收入增长率%-36.21150.2436.2429.77一一一-5.3649.9724.0725.0916.净资产收益率增长率-85.80151.627.99-5.43一一一一-32.4773.929.575.44

28、指、指数21餐饮旅游(包括:餐饮、景点、酒店、旅游综合,共计22家)22信息服务(包括:传媒、计算机应用、通信运营、网络服务,共计66家)23其他类(上述分类以外的行业,共计33家)阈值下限(15%)阈值上限(85%)均值(70%阈值范围)中位数阈值下限(15%)阈值上限(85%)均值(70%阈值范围)中位数阈值下限(15%)阈值上限(85%)均值(70%阈值范围)中位数1.流淌比率0.632.561.181.081.6011.043.843.420.772.291.231.152.速动比率0.502.390.910.761.2811.033.342.690.441.520.750.703.经

29、营现金流比率-0.020.290.130.12-0.500.30-0.06-0.06-0.360.13-0.06-0.044.存货周转率0.5811.813.773.310.877.552.682.240.305.921.741.165.应收账款周转率4.4140.2316.4711.611.1714.723.522.342.3028.239.907.466.总资产周转率0.060.500.200.160.150.450.280.260.080.440.200.197.资产负债率20.6754.7040.2138.298.9750.2425.0926.0130.4273.0155.0155.5

30、18.已获利息倍数0.96104.12.696.661.93179.9027.9410.201.887.173.744.039.毛利率27.5366.1149.2148.5117.1167.5435.0933.197.9233.9020.0419.2810.净利率%-2.3615.807.187.882.4423.3410.419.451.1538.378.207.1611.总资产酬劳率0.246.522.882.260.576.933.303.161.235.742.562.3812.净资产收益率-0.336.662.621.960.789.644.264.040.778.303.834.0

31、913.投入资本回报率-0.145.962.131.770.387.583.443.440.515.111.921.7214.营业收入现金含,比-0.160.260.150.15-0.360.20-0.05-0.04-0.560.24-0.10-0.0715.营业收入增长率%0.9741.3415.5416.112.0264.6124.8620.05-19.82167.4427.4018.5216.净资产收益率增长率-68.89113.6014.616.00-74.3434.03-21.75-16.61-39.41289.3841.6024.90备注:1.金融服务行业(包括信托、银行、证券、保

32、险)计算了资产负债率、净利率、净资产收益率这3个指数。缘由在于,金融行业的经营过程与一般的生产、制造行业存在较大差异。因此,该行业部分上市公司不适用于流淌比率、速动比率、存货周转率等指标。2.综合指标指数的计算过程中,资产负债率、净利率、净资产收益率的计算基础是23个行业的全部上市公司基础数据;其余指标的计算基础是除金融行业之外22个行业的全部上市公司基础数据。二、创业板财务指标指数业指标指数、创业板(共计H3家)阈值下限(15%)阈值上限(85%)均值(70%阈值范围)中位数1.流淌比率2.4722.659.639.182.速动比率2.0422.019.017.963.经营现金流比率-0.6

33、40.54-0.02-0.044.存货周转率0.904.072.111.915.应收账款周转率0.915.152.161.886.总资产周转率0.110.400.230.217.资产负债率4.5135.2912.9111.178.已获利息倍数5.91443.7456.5625.319.毛利率25.6666.6842.1041.3610.净利率%10.0131.0918.8818.7011.总资产酬劳率2.278.074.524.1512.净资产收益率2.1710.664.884.2713.投入资本回报率2.328.954.354.1014.营业收入现金含量比-0.350.21-0.04-0.0

34、215.营业收入增长率-3.0851.1320.6818.1216.净资产收益率增长率-82.72-59.27-73.44-73.62“中华工商上市公司财务指标指数(2024上半年)于2010年9月14日在全国工商联发布,该指数由全国工商联经济部和中华财务询问有限公司自2024年5月以来每半年发布一次,此次为第六期指数。本期指数依据23个行业1637家A股主板、中小板上市公司和113家A股创业板上市公司(不包括ST上市公司)2024年中报计算得出,通过一些重要财务指标反映各行业上市企业短期偿债实力、营运实力、长期偿债实力、盈利实力、成长实力的平均水平和相对合理值范围。该指数主要有以下三点作用:

35、首先,指数可以客观反映宏观经济走势及各行业特征、宏观经济形势及政策对各行业的影响程度;其次,为投资者及债权人供应多维度的行业运营状况数据,为其分析行业价值、目标公司的企业价值及企业偿债实力等供应依据;第三,为企业供应多角度的行业对标分析数据,有助于企业找寻自身与上市公司之间的差距,了解在行业中的竞争地位,分析自身财务平安并预警企业潜在风险。从本期发布的指数来看,主要显示出以下较为突出的特征:1、创业板上市公司盈利实力、长期偿债实力以及短期偿债实力的整体表现优于主板和中小板上市企业的平均水平,而创业板上市公司的成长实力、营运实力则不及主板和中小板上市企业的平均水平。创业板上市公司的平均净利率高于

36、其他上市公司10.81个百分点,平均资产负债率低于其他上市公司35.67个百分点,平均流淌比率高于其他上市公司8.04;而创业板上市公司平均营业收入增长率低于其他上市公司8.35个百分点,平均总资产周转率低于其他上市公司0.11o2、与去年同期相比,本期各行业上市公司的盈利实力、长期偿债实力、短期偿债实力、营运实力都有较大提升。毛利率综合指数与去年同期相比上升了1.78个百分点,资产负债率综合指数降低了1.87个百分点,流淌比率综合指数上升了0.22,总资产周转率上升了0.04。详细而言,在盈利实力方面,A股非创业板公司净利率的平均指数为8.07%,有10个行业高于均值,交通运输、采掘、房地产行业分别位于前三名;12个行业低于均值,黑色金属、商业贸易和家用电器行业最低。创业板上市企业平均净利率高于其他上市公司10.81个百分点,如图1所示:C%)=FN=F*Mt-;F;H.力J一0力,一手,I在成长实力方面,A股非创业板公司销售收入增长率平均为29.03%,有11个行业高于平均指数,其中有色金属、家用电器、交运设备行业分别位于前三名;11个行业低于均值,餐饮旅游、农林牧渔、食品饮料行业最低。创业板上市企业平均销售收入增长率低于其他上市公司平均指数8.35个百分点,如图2所示:

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