西点药业
(301130)
| 流通市值：15.29亿 | | | 总市值：19.95亿 |
| 流通股本：5862.56万 | | | 总股本：7649.47万 |
| 报告期 | 2024-09-30 | 2024-06-30 | 2024-03-31 | 2023-12-31 |
| 公司类型 | 通用 | 通用 | 通用 | 通用 |
| 流动资产: | | | | |
| 货币资金 | 160,196,795.53 | 169,571,587.26 | 286,718,076.27 | 334,370,419.58 |
| 应收票据及应收账款 | 58,652,546.55 | 53,607,564.98 | 54,183,729.04 | 49,142,977.98 |
| 其中：应收票据 | 20,659,670.19 | 16,995,676.51 | 14,858,029 | 20,855,947.13 |
| 应收账款 | 37,992,876.36 | 36,611,888.47 | 39,325,700.04 | 28,287,030.85 |
| 预付款项 | 3,453,413.37 | 4,095,381.06 | 6,292,684.28 | 3,314,860.32 |
| 其他应收款合计 | 5,006,861.82 | 3,731,132.35 | 4,764,467.71 | 3,662,896.47 |
| 存货 | 23,272,314.49 | 23,277,823.37 | 24,702,306.79 | 27,362,344.01 |
| 其他流动资产 | 21,997.26 | - | 3,526,587.34 | 2,762,222.23 |
| 流动资产平衡项目 | 0 | 0 | 0 | 0 |
| 流动资产合计 | 449,768,439.71 | 488,144,070.58 | 546,783,893.02 | 633,763,286.1 |
| 非流动资产: | | | | |
| 固定资产 | 289,414,355.18 | 294,127,653.59 | 299,987,910.49 | 236,483,272.86 |
| 在建工程 | 125,848,217.1 | 90,305,966.94 | 75,139,754.06 | 134,861,961.59 |
| 使用权资产 | 212,181.66 | 241,115.52 | 270,049.38 | 298,983.24 |
| 无形资产 | 63,458,120.59 | 64,565,402.69 | 49,866,818.77 | 25,574,933.56 |
| 递延所得税资产 | 7,486,943.88 | 7,756,918.68 | 7,719,441.43 | 7,587,915.47 |
| 其他非流动资产 | 40,740,458.96 | 21,011,995.17 | 23,213,925.95 | 28,625,618.68 |
| 非流动资产平衡项目 | 0 | 0 | 0 | 0 |
| 非流动资产合计 | 527,160,277.37 | 478,009,052.59 | 456,197,900.08 | 433,432,685.4 |
| 资产平衡项目 | 0 | 0 | 0 | 0 |
| 资产总计 | 976,928,717.08 | 966,153,123.17 | 1,002,981,793.1 | 1,067,195,971.5 |
| 流动负债: | | | | |
| 应付票据及应付账款 | 29,137,461.62 | 22,777,389.68 | 16,786,826.02 | 28,454,853.49 |
| 应付账款 | 29,137,461.62 | 22,777,389.68 | 16,786,826.02 | 28,454,853.49 |
| 合同负债 | 3,388,925.25 | 2,825,089.06 | 3,259,955.84 | 5,408,798.37 |
| 应付职工薪酬 | 225,983.29 | 128,859.14 | 107,063.32 | 105,360.41 |
| 应交税费 | 2,117,612.87 | 3,312,718.92 | 1,620,592.45 | 1,966,249.22 |
| 其他应付款合计 | 15,228,336.35 | 14,126,166.08 | 15,291,620.73 | 16,824,096.81 |
| 一年内到期的非流动负债 | 227,426.61 | 251,902.12 | 255,823.57 | 235,873.05 |
| 其他流动负债 | 294,207.05 | 295,938.28 | 285,082.68 | 703,143.79 |
| 流动负债平衡项目 | 0 | 0 | 0 | 0 |
| 流动负债合计 | 50,619,953.04 | 43,718,063.28 | 37,606,964.61 | 53,698,375.14 |
| 非流动负债: | | | | |
| 租赁负债 | 102,930.71 | 134,852.06 | 166,500.45 | 197,878.19 |
| 长期应付款 | - | 7,181.13 | 32,238.76 | 78,711.51 |
| 递延收益 | 27,302,681.77 | 28,073,234.95 | 28,843,788.13 | 29,614,341.31 |
| 递延所得税负债 | 390,745.76 | 354,287.73 | 740,717.16 | 743,251.1 |
| 非流动负债平衡项目 | 0 | 0 | 0 | 0 |
| 非流动负债合计 | 27,796,358.24 | 28,569,555.87 | 29,783,244.5 | 30,634,182.11 |
| 负债平衡项目 | 0 | 0 | 0 | 0 |
| 负债合计 | 78,416,311.28 | 72,287,619.15 | 67,390,209.11 | 84,332,557.25 |
| 所有者权益(或股东权益): | | | | |
| 实收资本(或股本) | 80,803,943 | 80,803,943 | 80,803,943 | 80,803,943 |
| 资本公积 | 461,371,836.82 | 461,371,836.82 | 461,371,836.82 | 461,371,836.82 |
| 减:库存股 | 98,402,146.59 | 93,434,230.38 | 61,314,673.93 | - |
| 盈余公积 | 64,960,402.42 | 64,960,402.42 | 64,960,402.42 | 64,960,402.42 |
| 未分配利润 | 389,778,370.15 | 380,163,552.16 | 389,770,075.68 | 375,727,232.01 |
| 归属于母公司股东权益平衡项目 | 0 | 0 | 0 | 0 |
| 归属于母公司股东权益合计 | 898,512,405.8 | 893,865,504.02 | 935,591,583.99 | 982,863,414.25 |
| 股东权益平衡项目 | 0 | 0 | 0 | 0 |
| 股东权益合计 | 898,512,405.8 | 893,865,504.02 | 935,591,583.99 | 982,863,414.25 |
| 负债和股东权益合计 | 976,928,717.08 | 966,153,123.17 | 1,002,981,793.1 | 1,067,195,971.5 |
| 公告日期 | 2024-10-26 | 2024-08-29 | 2024-04-23 | 2024-04-23 |
| 审计意见(境内) | | | | 标准无保留意见 |