西点药业
(301130)
| 流通市值：15.23亿 | | | 总市值：21.21亿 |
| 流通股本：5802.81万 | | | 总股本：8080.40万 |
| 报告期 | 2024-03-31 | 2023-12-31 | 2023-09-30 | 2023-06-30 |
| 公司类型 | 通用 | 通用 | 通用 | 通用 |
| 流动资产: | | | | |
| 货币资金 | 286,718,076.27 | 334,370,419.58 | 232,005,069.6 | 251,017,846.65 |
| 应收票据及应收账款 | 54,183,729.04 | 49,142,977.98 | 49,433,634.16 | 49,173,636.88 |
| 其中：应收票据 | 14,858,029 | 20,855,947.13 | 15,779,570.67 | 15,709,806.55 |
| 应收账款 | 39,325,700.04 | 28,287,030.85 | 33,654,063.49 | 33,463,830.33 |
| 预付款项 | 6,292,684.28 | 3,314,860.32 | 6,390,719.97 | 3,642,910.25 |
| 其他应收款合计 | 4,764,467.71 | 3,662,896.47 | 5,434,068.48 | 4,020,201.84 |
| 存货 | 24,702,306.79 | 27,362,344.01 | 27,577,157.22 | 31,168,068.3 |
| 其他流动资产 | 3,526,587.34 | 2,762,222.23 | 1,626,665.96 | 1,938,221.72 |
| 流动资产平衡项目 | 0 | 0 | 0 | 0 |
| 流动资产合计 | 546,783,893.02 | 633,763,286.1 | 643,188,175.96 | 692,936,579.99 |
| 非流动资产: | | | | |
| 固定资产 | 299,987,910.49 | 236,483,272.86 | 237,266,026.18 | 215,491,253.01 |
| 在建工程 | 75,139,754.06 | 134,861,961.59 | 78,465,758.47 | 67,771,209.78 |
| 使用权资产 | 270,049.38 | 298,983.24 | 327,917.1 | - |
| 无形资产 | 49,866,818.77 | 25,574,933.56 | 25,925,078.76 | 26,100,151.36 |
| 递延所得税资产 | 7,719,441.43 | 7,587,915.47 | 7,734,623.32 | 7,738,040.16 |
| 其他非流动资产 | 23,213,925.95 | 28,625,618.68 | 36,357,963.71 | 10,449,067.56 |
| 非流动资产平衡项目 | 0 | 0 | 0 | 0 |
| 非流动资产合计 | 456,197,900.08 | 433,432,685.4 | 386,077,367.54 | 327,549,721.87 |
| 资产平衡项目 | 0 | 0 | 0 | 0 |
| 资产总计 | 1,002,981,793.1 | 1,067,195,971.5 | 1,029,265,543.5 | 1,020,486,301.86 |
| 流动负债: | | | | |
| 应付票据及应付账款 | 16,786,826.02 | 28,454,853.49 | 5,864,315.25 | 4,685,584.6 |
| 应付账款 | 16,786,826.02 | 28,454,853.49 | 5,864,315.25 | 4,685,584.6 |
| 合同负债 | 3,259,955.84 | 5,408,798.37 | 2,527,133.78 | 3,115,004.37 |
| 应付职工薪酬 | 107,063.32 | 105,360.41 | 161,991.6 | 191,434.17 |
| 应交税费 | 1,620,592.45 | 1,966,249.22 | 3,207,917.98 | 6,880,681.88 |
| 其他应付款合计 | 15,291,620.73 | 16,824,096.81 | 12,167,429.75 | 10,757,286.46 |
| 一年内到期的非流动负债 | 255,823.57 | 235,873.05 | - | - |
| 其他流动负债 | 285,082.68 | 703,143.79 | 313,245.61 | 345,509.06 |
| 流动负债平衡项目 | 0 | 0 | 0 | 0 |
| 流动负债合计 | 37,606,964.61 | 53,698,375.14 | 24,242,033.97 | 25,975,500.54 |
| 非流动负债: | | | | |
| 租赁负债 | 166,500.45 | 197,878.19 | 343,321.1 | - |
| 长期应付款 | 32,238.76 | 78,711.51 | 366,620.03 | 394,884.59 |
| 递延收益 | 28,843,788.13 | 29,614,341.31 | 30,384,894.49 | 31,155,447.67 |
| 递延所得税负债 | 740,717.16 | 743,251.1 | 273,650.21 | 276,184.15 |
| 非流动负债平衡项目 | 0 | 0 | 0 | 0 |
| 非流动负债合计 | 29,783,244.5 | 30,634,182.11 | 31,368,485.83 | 31,826,516.41 |
| 负债平衡项目 | 0 | 0 | 0 | 0 |
| 负债合计 | 67,390,209.11 | 84,332,557.25 | 55,610,519.8 | 57,802,016.95 |
| 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 | 61,314,673.93 | - | - | - |
| 盈余公积 | 64,960,402.42 | 64,960,402.42 | 59,903,333.58 | 59,903,333.58 |
| 未分配利润 | 389,770,075.68 | 375,727,232.01 | 371,575,910.3 | 360,605,171.51 |
| 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 | 935,591,583.99 | 982,863,414.25 | 973,655,023.7 | 962,684,284.91 |
| 股东权益平衡项目 | 0 | 0 | 0 | 0 |
| 股东权益合计 | 935,591,583.99 | 982,863,414.25 | 973,655,023.7 | 962,684,284.91 |
| 负债和股东权益合计 | 1,002,981,793.1 | 1,067,195,971.5 | 1,029,265,543.5 | 1,020,486,301.86 |
| 公告日期 | 2024-04-23 | 2024-04-23 | 2023-10-26 | 2023-08-29 |
| 审计意见(境内) | | 标准无保留意见 | | |