山水比德
(300844)
| 流通市值：22.30亿 | | | 总市值：23.09亿 |
| 流通股本：9003.99万 | | | 总股本：9321.09万 |
| 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 | 490,449,077.34 | 485,137,667.78 | 530,150,977.39 | 284,674,118.8 |
| 交易性金融资产 | - | - | - | 170,000,000 |
| 应收票据及应收账款 | 324,370,749.02 | 313,969,095.6 | 346,462,352.85 | 304,504,963.78 |
| 其中：应收票据 | 2,099,011.59 | 3,084,930.69 | 3,080,243.75 | 2,323,921.99 |
| 应收账款 | 322,271,737.43 | 310,884,164.91 | 343,382,109.1 | 302,181,041.79 |
| 预付款项 | 4,277,352.5 | 4,471,389.09 | 2,915,869.3 | 3,169,369.39 |
| 其他应收款合计 | 7,278,421.81 | 6,748,071.85 | 4,613,262.22 | 7,696,527.86 |
| 存货 | 18,854,181.03 | 16,038,565.1 | 10,001,958.92 | 9,139,214.66 |
| 合同资产 | 4,840,738.51 | 7,279,850.21 | 7,279,850.21 | 5,794,383.81 |
| 其他流动资产 | 88,589.78 | 1.17 | 1.17 | - |
| 流动资产合计 | 850,159,109.99 | 833,644,640.8 | 901,424,272.06 | 784,978,578.3 |
| 非流动资产: | | | | |
| 长期股权投资 | 267,048.74 | 267,046.2 | 267,046.2 | 257,304.98 |
| 其他权益工具投资 | - | - | - | 30,000,000 |
| 其他非流动金融资产 | 30,000,000 | 30,000,000 | - | - |
| 投资性房地产 | 524,848.67 | 533,970.95 | 543,093.23 | 552,215.51 |
| 固定资产 | 61,863,569.75 | 61,651,945.85 | 61,859,633.42 | 66,297,878 |
| 使用权资产 | 8,612,373.48 | 10,109,896.83 | 12,905,210.81 | 15,051,364.1 |
| 无形资产 | 4,990,172.54 | 5,291,870.98 | 5,789,292.76 | 6,819,611.19 |
| 商誉 | 11,152,151.78 | 11,152,151.78 | 11,152,151.78 | 11,152,151.78 |
| 长期待摊费用 | 2,068,144.23 | 2,342,600.79 | 2,648,010.28 | 2,505,197.56 |
| 递延所得税资产 | 33,342,250.42 | 30,377,068.68 | 29,291,460.25 | 25,487,163.99 |
| 其他非流动资产 | 19,064,058.03 | 19,595,879.95 | 50,857,889.27 | 23,172,625.23 |
| 非流动资产合计 | 171,884,617.64 | 171,322,432.01 | 175,313,788 | 181,295,512.34 |
| 资产总计 | 1,022,043,727.63 | 1,004,967,072.81 | 1,076,738,060.06 | 966,274,090.64 |
| 流动负债: | | | | |
| 短期借款 | 79,280,000 | 71,064,136.03 | 80,394,136.03 | 79,960,568.72 |
| 应付票据及应付账款 | 45,752,892.55 | 47,710,667.29 | 57,056,842.52 | 45,940,133.21 |
| 应付账款 | 45,752,892.55 | 47,710,667.29 | 57,056,842.52 | 45,940,133.21 |
| 合同负债 | 54,396,234.84 | 58,284,105.13 | 45,352,889.64 | 39,196,736.25 |
| 应付职工薪酬 | 21,456,904.34 | 21,384,985.44 | 40,054,157.15 | 21,135,959.5 |
| 应交税费 | 21,259,912.93 | 17,803,666.92 | 21,885,123.81 | 15,676,698.7 |
| 其他应付款合计 | 15,401,562.27 | 8,550,243.21 | 10,083,663.2 | 11,920,736.33 |
| 一年内到期的非流动负债 | 3,707,257.7 | 5,765,049.6 | 8,569,621.9 | 10,336,044.62 |
| 其他流动负债 | 3,263,774.09 | 3,497,046.3 | 2,721,173.39 | 2,351,804.18 |
| 流动负债合计 | 244,518,538.72 | 234,059,899.92 | 266,117,607.64 | 226,518,681.51 |
| 非流动负债: | | | | |
| 租赁负债 | 4,746,784.12 | 3,679,434.56 | 3,603,220.78 | 4,008,396.65 |
| 非流动负债合计 | 4,746,784.12 | 3,679,434.56 | 3,603,220.78 | 4,008,396.65 |
| 负债合计 | 249,265,322.84 | 237,739,334.48 | 269,720,828.42 | 230,527,078.16 |
| 所有者权益(或股东权益): | | | | |
| 实收资本(或股本) | 93,210,880 | 93,210,880 | 93,210,880 | 90,496,000 |
| 资本公积 | 738,258,617.73 | 735,661,604.97 | 735,661,604.97 | 678,652,636.07 |
| 其他综合收益 | - | - | - | -10,601.95 |
| 盈余公积 | 4,205,316.94 | 4,205,316.94 | 4,205,316.94 | 22,172,769.93 |
| 未分配利润 | -66,798,107.36 | -67,987,792.35 | -28,837,442.33 | -58,076,467.99 |
| 归属于母公司股东权益合计 | 768,876,707.31 | 765,090,009.56 | 804,240,359.58 | 733,234,336.06 |
| 少数股东权益 | 3,901,697.48 | 2,137,728.77 | 2,776,872.06 | 2,512,676.42 |
| 股东权益合计 | 772,778,404.79 | 767,227,738.33 | 807,017,231.64 | 735,747,012.48 |
| 负债和股东权益合计 | 1,022,043,727.63 | 1,004,967,072.81 | 1,076,738,060.06 | 966,274,090.64 |
| 公告日期 | 2026-08-25 | 2026-04-29 | 2026-04-29 | 2025-10-30 |
| 审计意见(境内) | | | 标准无保留意见 | |