常山药业
(300255)
| 流通市值：221.06亿 | | | 总市值：221.40亿 |
| 流通股本：9.18亿 | | | 总股本：9.19亿 |
| 报告期 | 2026-06-30 | 2026-03-31 | 2025-12-31 | 2025-09-30 |
| 公司类型 | 通用 | 通用 | 通用 | 通用 |
| 流动资产: | | | | |
| 货币资金 | 180,254,106.04 | 187,323,396.21 | 128,004,584.44 | 247,912,843.13 |
| 应收票据及应收账款 | 371,701,070.27 | 305,865,374.37 | 249,552,437.87 | 311,374,668.21 |
| 其中：应收票据 | 1,488,699.12 | 1,863,737.2 | 1,206,664 | 872,158 |
| 应收账款 | 370,212,371.15 | 304,001,637.17 | 248,345,773.87 | 310,502,510.21 |
| 应收款项融资 | 3,394,773.82 | 400,000 | 1,640,341.1 | 523,587.57 |
| 预付款项 | 50,758,484.04 | 42,127,445.1 | 37,524,297.07 | 96,342,122.61 |
| 其他应收款合计 | 12,716,313.94 | 13,756,414.04 | 10,985,954.8 | 23,013,357.61 |
| 存货 | 1,143,545,021.88 | 1,180,585,592.21 | 1,232,413,147.48 | 1,341,817,413.22 |
| 一年内到期的非流动资产 | 7,500,000 | - | - | - |
| 其他流动资产 | 50,354,519.32 | 47,871,915.97 | 52,167,991.76 | 56,320,081 |
| 流动资产合计 | 1,820,224,289.31 | 1,777,930,137.9 | 1,712,288,754.52 | 2,077,304,073.35 |
| 非流动资产: | | | | |
| 长期应收款 | 4,000,000 | 11,500,000 | 11,500,000 | 7,500,000 |
| 投资性房地产 | 2,886,131.26 | 2,913,531.25 | 2,940,931.24 | 2,968,331.2 |
| 固定资产 | 993,185,007.88 | 1,007,171,934.81 | 947,134,397.62 | 958,709,533.69 |
| 在建工程 | 816,701,005.27 | 792,637,678.75 | 839,200,608.71 | 800,397,321.29 |
| 使用权资产 | 2,531,096.3 | 3,087,272.42 | 3,643,448.54 | 4,237,411.84 |
| 无形资产 | 318,106,989.82 | 311,046,248.46 | 313,569,169.91 | 304,279,500.4 |
| 开发支出 | 502,479,009.16 | 497,910,571.12 | 488,680,167.82 | 460,128,440.19 |
| 长期待摊费用 | 3,754,653.8 | 4,463,943.38 | 4,939,892.67 | 3,827,361.63 |
| 递延所得税资产 | 16,825,697.43 | 17,596,794.94 | 19,426,836.56 | 18,241,903.22 |
| 其他非流动资产 | 7,974,377.69 | 12,243,209.69 | 7,865,382.19 | 19,990,712.17 |
| 非流动资产合计 | 2,668,443,968.61 | 2,660,571,184.82 | 2,638,900,835.26 | 2,580,280,515.63 |
| 资产总计 | 4,488,668,257.92 | 4,438,501,322.72 | 4,351,189,589.78 | 4,657,584,588.98 |
| 流动负债: | | | | |
| 短期借款 | 1,700,358,139.88 | 1,556,894,588.86 | 1,318,308,389.95 | 1,313,433,777.78 |
| 应付票据及应付账款 | 364,499,847.99 | 399,637,816.19 | 434,635,111.45 | 471,371,830.63 |
| 其中：应付票据 | - | 27,094,650.5 | 62,192,660.67 | 78,682,592.77 |
| 应付账款 | 364,499,847.99 | 372,543,165.69 | 372,442,450.78 | 392,689,237.86 |
| 预收款项 | 8,577,171.94 | 8,913,878.54 | 9,616,826.12 | 10,031,591.68 |
| 合同负债 | 6,784,586.56 | 9,356,742.12 | 9,822,824.68 | 7,220,215.25 |
| 应付职工薪酬 | 22,571,153.13 | 23,486,449.78 | 27,861,628.8 | 25,906,631.33 |
| 应交税费 | 10,606,173.81 | 6,065,789.3 | 3,090,056.38 | 3,531,125.23 |
| 其他应付款合计 | 54,371,762.77 | 44,191,444.24 | 59,643,987.77 | 13,883,046.83 |
| 一年内到期的非流动负债 | 271,124,712.84 | 343,330,784.13 | 620,409,148.71 | 537,961,600.65 |
| 其他流动负债 | 3,344,585.25 | 4,614,782.07 | 912,857.8 | 1,101,251.25 |
| 流动负债合计 | 2,442,238,134.17 | 2,396,492,275.23 | 2,484,300,831.66 | 2,384,441,070.63 |
| 非流动负债: | | | | |
| 长期借款 | 814,700,950.61 | 775,933,919.47 | 584,322,683.12 | 655,859,976.13 |
| 租赁负债 | 727,201.29 | 721,494.91 | 1,072,267.47 | 2,152,352.05 |
| 长期应付款 | 13,148,926.76 | 21,984,603.85 | 41,180,032.11 | 78,061,872.28 |
| 预计负债 | 5,265,561.64 | 5,265,561.64 | 5,265,561.64 | - |
| 递延收益 | 65,830,856.7 | 66,278,336.87 | 66,725,817.03 | 58,293,297.18 |
| 递延所得税负债 | 242,770.85 | 253,371.19 | 263,971.53 | 274,571.86 |
| 非流动负债合计 | 899,916,267.85 | 870,437,287.93 | 698,830,332.9 | 794,642,069.5 |
| 负债合计 | 3,342,154,402.02 | 3,266,929,563.16 | 3,183,131,164.56 | 3,179,083,140.13 |
| 所有者权益(或股东权益): | | | | |
| 实收资本(或股本) | 919,060,878 | 919,060,878 | 919,060,878 | 919,060,878 |
| 资本公积 | 422,737,004.45 | 422,737,004.45 | 422,737,004.45 | 422,737,004.45 |
| 其他综合收益 | -62,419.3 | -140,988.72 | -273,918.79 | -308,392.63 |
| 盈余公积 | 185,639,365.56 | 185,639,365.56 | 185,639,365.56 | 185,639,365.56 |
| 未分配利润 | -339,781,692.46 | -317,148,889.8 | -323,019,909.73 | -9,941,744.8 |
| 归属于母公司股东权益合计 | 1,187,593,136.25 | 1,210,147,369.49 | 1,204,143,419.49 | 1,517,187,110.58 |
| 少数股东权益 | -41,079,280.35 | -38,575,609.93 | -36,084,994.27 | -38,685,661.73 |
| 股东权益合计 | 1,146,513,855.9 | 1,171,571,759.56 | 1,168,058,425.22 | 1,478,501,448.85 |
| 负债和股东权益合计 | 4,488,668,257.92 | 4,438,501,322.72 | 4,351,189,589.78 | 4,657,584,588.98 |
| 公告日期 | 2026-08-26 | 2026-04-29 | 2026-04-29 | 2025-10-30 |
| 审计意见(境内) | | | 标准无保留意见 | |