西点药业
(301130)
| 流通市值：18.96亿 | | | 总市值：24.57亿 |
| 流通股本：5901.74万 | | | 总股本：7649.47万 |
| 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 | 44,012,117.76 | 29,509,407.46 | 85,281,923.34 | 103,129,921.62 |
| 交易性金融资产 | 178,034,611.95 | 206,946,755.28 | 158,559,451.55 | 157,029,551.81 |
| 应收票据及应收账款 | 51,565,315.93 | 55,734,566.99 | 65,113,903.2 | 61,589,984.59 |
| 其中：应收票据 | 17,192,852.58 | 22,811,266 | 25,381,354.15 | 20,484,653.06 |
| 应收账款 | 34,372,463.35 | 32,923,300.99 | 39,732,549.05 | 41,105,331.53 |
| 预付款项 | 17,926,444.54 | 15,856,128 | 14,724,677.2 | 11,035,731.01 |
| 其他应收款合计 | 3,528,360.58 | 2,345,509.14 | 3,504,166.64 | 3,953,074.5 |
| 存货 | 31,686,812.36 | 28,189,084.2 | 25,970,135.78 | 26,305,274.87 |
| 其他流动资产 | 3,386,859.24 | 4,280,381.96 | 2,175,681.83 | 2,260,102.95 |
| 流动资产合计 | 330,140,522.36 | 342,861,833.03 | 355,329,939.54 | 365,303,641.35 |
| 非流动资产: | | | | |
| 长期股权投资 | - | - | 1,000,000 | 1,000,000 |
| 其他权益工具投资 | 1,000,000 | 1,000,000 | - | - |
| 固定资产 | 436,741,028.59 | 442,154,673.99 | 442,430,060.82 | 449,813,501.38 |
| 在建工程 | 94,429,661.39 | 95,713,013.78 | 69,242,184.99 | 57,567,730.35 |
| 使用权资产 | 88,578.5 | 155,012.36 | 96,446.22 | 125,380.08 |
| 无形资产 | 126,999,632.55 | 96,772,571.94 | 94,078,960.96 | 96,002,473.75 |
| 商誉 | 30,568,803.03 | 30,568,803.03 | 30,568,803.03 | 30,568,803.03 |
| 长期待摊费用 | 781,666.66 | 859,833.33 | - | - |
| 递延所得税资产 | 10,431,862 | 10,019,651.54 | 8,969,749.02 | 8,856,458.93 |
| 其他非流动资产 | 16,200,240.81 | 41,474,411.93 | 51,441,656.02 | 46,468,518.02 |
| 非流动资产合计 | 717,241,473.53 | 718,717,971.9 | 697,827,861.06 | 690,402,865.54 |
| 资产总计 | 1,047,381,995.89 | 1,061,579,804.93 | 1,053,157,800.6 | 1,055,706,506.89 |
| 流动负债: | | | | |
| 短期借款 | 11,655,000 | 11,530,000 | - | 10,000,000 |
| 应付票据及应付账款 | 33,919,513.31 | 48,835,547.94 | 29,934,304.59 | 30,102,512.19 |
| 应付账款 | 33,919,513.31 | 48,835,547.94 | 29,934,304.59 | 30,102,512.19 |
| 合同负债 | 1,453,087.42 | 3,033,349.96 | 1,559,281.15 | 2,682,005.68 |
| 应付职工薪酬 | 2,261,314.51 | 2,373,283.42 | 2,234,187.97 | 2,193,707.12 |
| 应交税费 | 156,960.99 | 2,139,116.59 | 4,450,475.51 | 7,459,393.67 |
| 其他应付款合计 | 20,176,712.6 | 20,043,048.29 | 17,913,291.91 | 17,688,756.66 |
| 一年内到期的非流动负债 | 43,641.91 | 76,070.25 | 102,930.72 | 123,918.21 |
| 其他流动负债 | 188,349.22 | 390,751.99 | 201,158.94 | 355,477.44 |
| 流动负债合计 | 69,854,579.96 | 88,421,168.44 | 56,395,630.79 | 70,605,770.97 |
| 非流动负债: | | | | |
| 长期借款 | 27,892,642.41 | - | 10,000,000 | - |
| 租赁负债 | - | - | - | 10,933.86 |
| 递延收益 | 32,719,695.99 | 33,600,582.51 | 34,481,469.03 | 35,362,355.55 |
| 递延所得税负债 | 4,689,866.88 | 4,776,900.18 | 4,858,534.37 | 4,946,002.31 |
| 非流动负债合计 | 65,302,205.28 | 38,377,482.69 | 49,340,003.4 | 40,319,291.72 |
| 负债合计 | 135,156,785.24 | 126,798,651.13 | 105,735,634.19 | 110,925,062.69 |
| 所有者权益(或股东权益): | | | | |
| 实收资本(或股本) | 76,494,685 | 76,494,685 | 76,494,685 | 76,494,685 |
| 资本公积 | 363,572,805.78 | 363,572,805.78 | 363,600,105.51 | 365,667,153.76 |
| 减:库存股 | 30,991,824.9 | - | - | - |
| 专项储备 | 1,084,542.2 | 1,251,388.88 | 2,438,185.38 | 2,672,745.45 |
| 盈余公积 | 71,880,698.08 | 71,880,698.08 | 69,225,276.44 | 69,225,276.44 |
| 未分配利润 | 400,256,571.74 | 391,071,741.92 | 404,973,506.94 | 396,771,729.6 |
| 归属于母公司股东权益合计 | 882,297,477.9 | 904,271,319.66 | 916,731,759.27 | 910,831,590.25 |
| 少数股东权益 | 29,927,732.75 | 30,509,834.14 | 30,690,407.14 | 33,949,853.95 |
| 股东权益合计 | 912,225,210.65 | 934,781,153.8 | 947,422,166.41 | 944,781,444.2 |
| 负债和股东权益合计 | 1,047,381,995.89 | 1,061,579,804.93 | 1,053,157,800.6 | 1,055,706,506.89 |
| 公告日期 | 2026-04-29 | 2026-04-29 | 2025-10-28 | 2025-08-15 |
| 审计意见(境内) | | 标准无保留意见 | | |