一、主要会计数据和财务指标 | 报告期指标 | 2024年年报 | 2023年年报 | 本年比上年增减(%) | 2022年年报 | | --- | --- | --- | --- | --- | | 基本每股收益（元） | 1.4500 | 0.7400 | 95.95 | 2.8700 | | 每股净资产（元） | 21.18 | 20.14 | 5.16 | 20.8 | | 每股公积金(元) | 6.71 | 6.71 | 0 | 6.69 | | 每股未分配利润(元) | 12.68 | 11.80 | 7.46 | 12.60 | | 每股经营现金流(元) | - | - | - | - | | 营业收入(亿元) | 42.64 | 41.27 | 3.32 | 61.38 | | 净利润(亿元) | 3.85 | 1.98 | 94.44 | 6.8 | | 净资产收益率(%) | 7.00 | 3.60 | 94.44 | 14.84 | 数据四舍五入，查看更多财务数据>> | 名称 持有数量(万股) | | 占总股本比例 (%) | 增减情况(万 股) | | --- | --- | --- ...

目 录 | 一、审计报告……………………………………………………… | 第 | 1—6 | 页 | | --- | --- | --- | --- | | 二、财务报表……………………………………………………… | 第 | 7—14 | 页 | | （一）合并资产负债表…………………………………………… | | 第 7 | 页 | | （二）母公司资产负债表………………………………………… | | 第 8 | 页 | | （三）合并利润表………………………………………………… | | 第 9 | 页 | | （四）母公司利润表………………………………………………第 | | 10 | 页 | | （五）合并现金流量表……………………………………………第 | | 11 | 页 | | （六）母公司现金流量表…………………………………………第 | | 12 | 页 | | （七）合并所有者权益变动表……………………………………第 | | 13 | 页 | | （八）母公司所有者权益变动表…………………………………第 | | 14 | 页 | | 第 15—109 页 | | --- | | 三、财务报表附注………… ...

天健审〔2025〕8310 号 振德医疗用品股份有限公司全体股东： 按照《企业内部控制审计指引》及中国注册会计师执业准则的相关要求，我 们审计了振德医疗用品股份有限公司（以下简称振德医疗公司）2024 年 12 月 31 日的财务报告内部控制的有效性。 目 录 一、内部控制审计报告…………………………………………第 1—2 页 内部控制审计报告 一、企业对内部控制的责任 按照《企业内部控制基本规范》《企业内部控制应用指引》以及《企业内部 控制评价指引》的规定，建立健全和有效实施内部控制，并评价其有效性是振德 医疗公司董事会的责任。 二、注册会计师的责任 我们的责任是在实施审计工作的基础上，对财务报告内部控制的有效性发表 审计意见，并对注意到的非财务报告内部控制的重大缺陷进行披露。 三、内部控制的固有局限性 内部控制具有固有局限性，存在不能防止和发现错报的可能性。此外，由于 情况的变化可能导致内部控制变得不恰当，或对控制政策和程序遵循的程度降低， 根据内部控制审计结果推测未来内部控制的有效性具有一定风险。 四、财务报告内部控制审计意见 我们认为，振德医疗公司于 2024 年 12 月 31 日按照《企业内部控制 ...

二、非经营性资金占用及其他关联资金往来情况汇总表…………第 3—3 页 非经营性资金占用及其他关联资金往来情况的 专项审计说明 目 录 一、非经营性资金占用及其他关联资金往来情况的专项 审计说明…………………………………………………………第 1—2 页 本报告仅供振德医疗公司年度报告披露时使用，不得用作任何其他目的。我 们同意将本报告作为振德医疗公司年度报告的必备文件，随同其他文件一起报送 并对外披露。 为了更好地理解振德医疗公司 2024 年度非经营性资金占用及其他关联资金 往来情况，汇总表应当与已审的财务报表一并阅读。 二、管理层的责任 振德医疗公司管理层的责任是提供真实、合法、完整的相关资料，按照《上 市公司监管指引第 8 号——上市公司资金往来、对外担保的监管要求》（证监会 公告〔2022〕26 号）和《上海证券交易所上市公司自律监管指南第 2 号——业 务办理（2024 年 5 月修订）》（上证函〔2024〕1476 号）的规定编制汇总表， 并保证其内容真实、准确、完整，不存在虚假记载、误导性陈述或重大遗漏。 第 1 页 共 3 页 三、注册会计师的责任 天健审〔2025〕8311 号 振德医疗用品 ...

Financial Performance - The company's operating revenue for Q1 2025 was CNY 991,564,852.44, representing a 2.87% increase compared to CNY 963,887,437.65 in the same period last year[4] - Net profit attributable to shareholders decreased by 30.19% to CNY 51,241,871.64 from CNY 73,397,631.01 year-on-year[4] - The net profit attributable to shareholders after deducting non-recurring gains and losses fell by 36.34% to CNY 47,555,148.75 compared to CNY 74,696,045.21 in the previous year[4] - Basic and diluted earnings per share decreased by 32.14% to CNY 0.19 from CNY 0.28 year-on-year[4] - Net profit for Q1 2025 was ¥52,407,784.36, a decrease of 30.3% from ¥75,230,110.17 in Q1 2024[18] - Earnings per share for Q1 2025 were ¥0.19, down from ¥0.28 in Q1 2024[18] - The company reported a total comprehensive income of ¥74,364,364.64 for Q1 2025, compared to ¥112,931,841.28 in Q1 2024, a decrease of 34%[18] Cash Flow - The net cash flow from operating activities was negative at CNY -27,769,957.87, a significant decline of 205.60% from CNY 26,297,173.49 in the same period last year[4] - Cash inflow from operating activities for Q1 2025 was $1,196,695,032.81, an increase of 14.2% compared to $1,048,332,483.77 in Q1 2024[22] - The total cash inflow from operating activities was $1,196,695,032.81, while total cash outflow was $1,224,464,990.68, resulting in a net cash flow of -$27,769,957.87 for Q1 2025[22] - Cash outflow for purchasing goods and services was $717,154,156.32 in Q1 2025, up from $641,089,503.20 in Q1 2024, reflecting a 11.9% increase[22] - Cash inflow from financing activities decreased to $740,000,000.00 in Q1 2025 from $1,127,760,000.00 in Q1 2024, a decline of 34.3%[23] - The ending cash and cash equivalents balance for Q1 2025 was $922,246,634.03, a decrease of 41.2% from $1,569,377,047.93 in Q1 2024[23] - The company reported a cash outflow of $134,087,464.68 for taxes in Q1 2025, significantly higher than $64,463,864.95 in Q1 2024, indicating a 107.5% increase[22] Assets and Liabilities - Total assets increased by 7.36% to CNY 8,134,455,327.52 from CNY 7,576,854,384.35 at the end of the previous year[5] - Total liabilities increased to CNY 3,073,006,079.04, with short-term borrowings rising significantly to CNY 706,935,455.19 from CNY 266,715,241.50, marking an increase of approximately 164.0%[13] - The total assets of the company reached CNY 8,134,455,327.52, up from CNY 7,576,854,384.35, which is an increase of about 7.3%[13] - The company's non-current assets totaled CNY 5,061,449,248.48, compared to CNY 4,927,035,342.48, reflecting a growth of approximately 2.7%[13] - Total liabilities increased to ¥2,163,686,458.58 in Q1 2025, compared to ¥1,680,456,463.01 in Q1 2024, reflecting a growth of 28.7%[14] - Total equity rose to ¥5,970,768,868.94 in Q1 2025, compared to ¥5,896,397,921.34 in Q1 2024, marking an increase of 1.3%[14] Shareholder Information - The total number of ordinary shareholders at the end of the reporting period was 24,690[9] - The company has not reported any significant changes in shareholder structure or participation in margin trading activities during the reporting period[11] Costs and Expenses - The company experienced increased costs due to exchange rate fluctuations, higher operational expenses from new overseas production facilities, and increased R&D investments[7] - Total operating costs for Q1 2025 were ¥932,157,374.02, up 7.1% from ¥870,157,936.80 in Q1 2024[17] - Research and development expenses for Q1 2025 were ¥33,484,212.15, up from ¥29,493,825.79 in Q1 2024, indicating a growth of 13.5%[17] Other Financial Metrics - The weighted average return on equity decreased by 0.46 percentage points to 0.90% from 1.36% year-on-year[4] - The company reported a total non-recurring gains and losses of CNY 3,686,722.89 for the period[7] - Other comprehensive income after tax for Q1 2025 was ¥21,956,580.28, down from ¥37,701,731.11 in Q1 2024[18] - Long-term borrowings increased to ¥385,900,927.80 in Q1 2025 from ¥283,106,001.32 in Q1 2024, reflecting a growth of 36.4%[14] - The company experienced a negative impact of -$678,206.74 from exchange rate fluctuations in Q1 2025, contrasting with a positive impact of $11,066,285.10 in Q1 2024[23]

振德医疗用品股份有限公司2024 年年度报告 公司代码：603301 公司简称：振德医疗 振德医疗用品股份有限公司 2024 年年度报告 1 / 216 振德医疗用品股份有限公司2024 年年度报告 重要提示 一、本公司董事会、监事会及董事、监事、高级管理人员保证年度报告内容的真实性、准确性、 完整性，不存在虚假记载、误导性陈述或重大遗漏，并承担个别和连带的法律责任。 二、公司全体董事出席董事会会议。 三、天健会计师事务所（特殊普通合伙）为本公司出具了标准无保留意见的审计报告。 四、公司负责人鲁建国、主管会计工作负责人金海萍及会计机构负责人（会计主管人员）马淑燕 声明：保证年度报告中财务报告的真实、准确、完整。 五、董事会决议通过的本报告期利润分配预案或公积金转增股本预案 2024年度利润分配预案：公司拟以实施权益分派股权登记日登记的总股本扣除公司回购专户 的股份数为分配基数，向全体股东每10股派发现金红利6.50元（含税）。截至本报告披露日，公 司总股本266,451,202股，扣除回购专户中的129,442股，以266,321,760股为基数计算合计拟派发 现金红利173,109,144元（含税）, 剩余 ...

最新一期业绩显示，2024年三季报，公司实现营业收入31.25亿元，同比-2.61%；净利润3.07亿元，同比 2.31%，销售毛利率34.84%。 序号股票简称PE(TTM)PE(静)市净率总市值(元)64振德医疗28.7029.711.0658.94亿行业平均 46.4650.224.93109.40亿行业中值33.0731.042.5248.44亿1硕世生物-1956.94-1956.941.2340.43亿2诺唯 赞-583.67-583.672.5299.23亿3博晖创新-305.50-188.093.3746.89亿4康泰医学-294.1934.523.0157.22亿5华 大基因-216.51236.822.24220.01亿6奥精医疗-121.42-121.421.5522.00亿7睿昂基因-83.80-83.801.3012.12亿 8热景生物-57.27-57.273.15102.65亿9华大智造-54.80-54.804.11328.30亿10中红医疗-54.40-37.010.8648.44 亿11天智航-46.58-46.584.8657.34亿 来源：金融界 从行业市盈率排名来看， ...

Investment Rating - The investment rating for the company is "Buy" (maintained) [1][4][16] Core Views - The company's performance in 2024 is expected to meet forecasts, with a continued recovery in core business operations [4][5] - Revenue for 2024 is projected to be between 4.2 billion to 4.3 billion yuan, representing a year-over-year increase of 1.77% to 4.19% [4] - The net profit attributable to shareholders is expected to be between 373 million to 393 million yuan, showing a significant year-over-year growth of 88% to 98% [4] - The company has adjusted its profit forecasts for 2024-2026 due to ongoing compliance work in the domestic medical sector, with net profit estimates of 383 million, 450 million, and 530 million yuan for the respective years [4][5] Financial Performance Summary - The company anticipates a revenue of 40.5 billion to 41.3 billion yuan for 2024, excluding isolation protective products, which indicates a year-over-year growth of 14.28% to 16.54% [5] - The gross margin for 2024 is expected to be between 33.58% and 34.38%, reflecting an increase of 0.82 to 1.62 percentage points year-over-year [5] - The company has achieved a significant recovery in its core business, with a notable increase in revenue and profitability after excluding the impact of isolation protective products [5][6] Market Position and Brand Strength - The company has strengthened its market position with over 98% coverage in top chain pharmacies and more than 200,000 stores as of the first half of 2024 [6] - The company has also established a strong online presence with 15 e-commerce stores and over 9.15 million followers across platforms [6] - Recognition as a top home medical device brand in the 2024 Health Industry Brand List and winning the Xipu Gold Award further enhances its brand influence [6]

资金面上，该股今日主力资金净流入37.09万元，近5日资金净流出23.89万元。 最新（1月20日）两融余额3691.09万元，其中，融资余额3664.15万元，环比前一交易日增长0.86%，近 5日融资余额累计下降3.30%。 （数据宝） 通过对2024年业绩预增50%以上的个股走势进行统计发现，预告发布后当日股价上涨的占比72.26%，股 价发布当日股价涨停的有20家。 预告发布后5日股价上涨的占比83.87%。 振德医疗（603301）1月21日发布2024年业绩预增公告，预计实现净利润为3.73亿元~3.93亿元，净利润 同比增长88.00%~98.09%。 证券时报•数据宝统计显示，振德医疗今日收于21.44元，上涨0.28%，日换手率为0.41%，成交额为 2322.97万元，近5日上涨2.10%。 ...

重要内容提示： 振德医疗用品股份有限公司 2024 年度业绩预增公告 本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。 本期业绩预告适用于实现盈利，且归属于上市公司股东的净利 润与上年同期相比增长 50%以上。 振德医疗用品股份有限公司（以下简称"公司"）预计 2024 年 度实现归属于上市公司股东的净利润 37,300 万元至 39,300 万元，与 上年同期相比预计增加 17,460 万元至 19,460 万元，同比增加 88.00% 到 98.09%； 公司预计 2024 年度实现归属于上市公司股东的扣除非经常性 损益的净利润 30,300 万元至 32,300 万元，与上年同期相比预计增加 11,341 万元至 13,341 万元，同比增加 59.82%到 70.37%。 一、本期业绩预告情况 证券代码：603301 证券简称：振德医疗 公告编号：2025-002 （一）业绩预告期间 2、公司预计 2024 年度实现归属于上市公司股东的扣除非经常性 损益的净利润 30,300 万元至 32,300 万元，与上年同期相比预 ...