山河药辅
(300452)
| 流通市值：28.03亿 | | | 总市值：33.08亿 |
| 流通股本：1.99亿 | | | 总股本：2.34亿 |
| 报告期 | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 |
| 公司类型 | 通用 | 通用 | 通用 | 通用 |
| 流动资产: | | | | |
| 货币资金 | 269,504,616.28 | 299,416,417.63 | 241,451,250.08 | 184,674,669.46 |
| 交易性金融资产 | 558,433,874.66 | 521,551,582.52 | 486,869,632.46 | 523,010,381.07 |
| 应收票据及应收账款 | 216,579,669.42 | 169,519,551.57 | 193,148,269.14 | 178,741,208.89 |
| 其中：应收票据 | 42,303,274.86 | 40,196,638.81 | 37,707,356.92 | 44,668,504.91 |
| 应收账款 | 174,276,394.56 | 129,322,912.76 | 155,440,912.22 | 134,072,703.98 |
| 应收款项融资 | 45,756,894.15 | 52,400,532.5 | 43,331,121.82 | 49,330,708.59 |
| 预付款项 | 13,082,979.45 | 9,932,155.71 | 11,701,038.4 | 11,734,177.44 |
| 其他应收款合计 | 1,105,020.22 | 638,373.84 | 1,070,279.53 | 1,043,815.17 |
| 其中:应收利息 | 267,912.25 | - | - | - |
| 存货 | 90,361,673.78 | 92,258,670.7 | 81,879,129.8 | 88,827,407.64 |
| 其他流动资产 | 6,674,730.41 | 6,055,591.96 | 5,846,383.93 | 6,326,154.21 |
| 流动资产合计 | 1,201,499,458.37 | 1,151,772,876.43 | 1,065,297,105.16 | 1,043,688,522.47 |
| 非流动资产: | | | | |
| 固定资产 | 439,305,169.33 | 439,128,580.2 | 446,897,806.33 | 453,429,557.86 |
| 在建工程 | 51,152,482.37 | 57,061,917.94 | 42,308,236.44 | 31,703,775 |
| 无形资产 | 54,636,118.67 | 54,988,402.43 | 55,340,686.19 | 55,692,969.95 |
| 长期待摊费用 | 3,159,295.6 | 3,509,693.56 | 3,320,563.51 | 1,834,459.38 |
| 递延所得税资产 | 4,662,876.97 | 4,664,672.13 | 5,931,040.13 | 5,945,789.66 |
| 其他非流动资产 | 3,015,324.97 | 1,769,573.99 | 6,655,415.9 | 3,173,408.92 |
| 非流动资产合计 | 555,931,267.91 | 561,122,840.25 | 560,453,748.5 | 551,779,960.77 |
| 资产总计 | 1,757,430,726.28 | 1,712,895,716.68 | 1,625,750,853.66 | 1,595,468,483.24 |
| 流动负债: | | | | |
| 短期借款 | 19,695,038.89 | 5,519,109.72 | 4,838,145.3 | 6,514,884.2 |
| 应付票据及应付账款 | 202,490,990.11 | 219,262,390.46 | 187,381,891.19 | 193,885,619.67 |
| 其中：应付票据 | 129,332,593.55 | 126,583,514.05 | 121,600,745.9 | 113,287,619.3 |
| 应付账款 | 73,158,396.56 | 92,678,876.41 | 65,781,145.29 | 80,598,000.37 |
| 预收款项 | 85,875 | 81,135 | 91,035 | 88,875 |
| 合同负债 | 6,801,934.91 | 7,940,235.11 | 5,661,507.85 | 5,918,291.28 |
| 应付职工薪酬 | 9,049,491.45 | 16,623,935.27 | 8,147,307.67 | 8,024,731.44 |
| 应交税费 | 17,557,315.35 | 14,408,748.14 | 11,456,486.97 | 9,992,884.96 |
| 其他应付款合计 | 695,860.21 | 790,443.66 | 478,106.45 | 515,803 |
| 其他流动负债 | 17,151,585.23 | 13,635,184.78 | 14,472,652.33 | 16,932,014.01 |
| 流动负债合计 | 273,528,091.15 | 278,261,182.14 | 232,527,132.76 | 241,873,103.56 |
| 非流动负债: | | | | |
| 应付债券 | 311,725,910.72 | 309,191,179.02 | 306,653,557.45 | 304,103,406.49 |
| 递延收益 | 33,823,515.12 | 34,967,856.61 | 32,625,714.34 | 33,795,418.33 |
| 递延所得税负债 | 16,190,627.51 | 16,777,216.74 | 20,721,058.98 | 21,646,568.25 |
| 非流动负债合计 | 361,740,053.35 | 360,936,252.37 | 360,000,330.77 | 359,545,393.07 |
| 负债合计 | 635,268,144.5 | 639,197,434.51 | 592,527,463.53 | 601,418,496.63 |
| 所有者权益(或股东权益): | | | | |
| 实收资本(或股本) | 234,454,144 | 234,451,214 | 234,449,862 | 234,449,487 |
| 其他权益工具 | 30,028,410.79 | 30,032,720.25 | 30,034,709.23 | 30,035,261.72 |
| 资本公积 | 65,583,993.88 | 65,544,721.5 | 65,526,757.19 | 65,521,835.22 |
| 减:库存股 | 22,505,816.02 | 22,505,816.02 | 22,505,816.02 | 22,505,816.02 |
| 专项储备 | 1,127,905.27 | 215,993.73 | 426,798.47 | 604,496 |
| 盈余公积 | 121,478,091.53 | 121,478,091.53 | 103,813,602.04 | 103,813,602.04 |
| 未分配利润 | 624,498,009.18 | 577,438,089.86 | 551,114,022.24 | 511,585,263.91 |
| 归属于母公司股东权益合计 | 1,054,664,738.63 | 1,006,655,014.85 | 962,859,935.15 | 923,504,129.87 |
| 少数股东权益 | 67,497,843.15 | 67,043,267.32 | 70,363,454.98 | 70,545,856.74 |
| 股东权益合计 | 1,122,162,581.78 | 1,073,698,282.17 | 1,033,223,390.13 | 994,049,986.61 |
| 负债和股东权益合计 | 1,757,430,726.28 | 1,712,895,716.68 | 1,625,750,853.66 | 1,595,468,483.24 |
| 公告日期 | 2026-04-23 | 2026-04-23 | 2025-10-21 | 2025-08-27 |
| 审计意见(境内) | | 标准无保留意见 | | |