Group 1 - The total salary scale for CFOs in A-share listed companies reached 4.27 billion yuan in 2024, with an average annual salary of 814,800 yuan [1] - The highest annual salary for a CFO in the jewelry industry was paid by Jinyi Culture to CFO Jiang Xuefu, amounting to 2.122 million yuan [2] - Most listed companies that did not change their CFOs in 2023 and 2024 increased the CFO's annual salary, with Jiang Xuefu's salary seeing the largest increase of 284.42% [1] Group 2 - Jinyi Culture's performance in 2024 was disappointing, with a revenue of 3.373 billion yuan, reflecting a decline [2] - Diya Co. paid its CFO Huang Shuairong an annual salary of 1.2696 million yuan, but the company faced a revenue drop of 32.01% in 2024, reaching a new low of 1.482 billion yuan [2] - Caibai Co. paid its CFO Li Zhuo an annual salary of 1.1737 million yuan, but the company's gross profit margin has been declining, with rates of 11.22%, 10.68%, and 8.94% from 2022 to 2024 [2]

Group 1 - The total salary scale of CFOs in A-share listed companies reached 4.27 billion yuan in 2024, with an average annual salary of 814,800 yuan [1] - The highest annual salary for a CFO in the jewelry industry was 2.122 million yuan paid to Jiang Xuefu of Jin Yi Culture, while the lowest was 128,300 yuan paid to Zhu Jianrui of Ruibeika [1] - Among companies that did not change CFOs between 2023 and 2024, most increased their CFOs' salaries, with Jin Yi Culture's Jiang Xuefu seeing the largest increase of 284.42% [1] Group 2 - Jin Yi Culture's performance in 2024 was poor, with revenue of 3.373 billion yuan, a decrease of 75.25%, and a net profit of 15 million yuan, down 97.81% [3] - Diya Co. paid its CFO Huang Shuorong an annual salary of 1.2696 million yuan, but the company faced a revenue decline of 32.01% in 2024, reaching 1.482 billion yuan [3] - Cai Bai Co. paid its CFO Li Zhuo an annual salary of 1.1737 million yuan, but the company's gross profit margin has been declining, with rates of 11.22%, 10.68%, and 8.94% from 2022 to 2024 [4] Group 3 - Man Ka Long paid its CFO Fu Jie an annual salary of 1.0178 million yuan, but the company's gross profit margin also showed a downward trend, with rates of 16.59%, 14.64%, and 13.38% from 2022 to 2024 [4] - The average return on equity for Cai Bai Co. in 2024 was 18.73%, down 5.5% year-on-year, while Man Ka Long's was 6.08%, down 14.85% [4]

专题：专题|2024年度A股CFO数据报告：美的集团钟铮年薪946万，比亚迪周亚琳896万 2024年，金一文化为CFO蒋学福支付年薪212.2万元，位居行业第一，且远远超出行业平均水平。但 是，2024年金一文化的业绩表现不容乐观。首先，公司业绩双降，共实现营业收入33.73亿元，同比下 降75.25%；归属于上市公司股东的净利润为0.15亿元，同比下降97.81%。同时公司经营活动现金流净 额、投资活动现金流净额、筹资活动现金流净额均为负值。另外，据鹰眼预警数据显示，公司营运能力 较差，公司应收账款周转率、存货周转率、总资产周转率均大幅低于行业均值。 迪阿股份2024年为CFO黄水荣支付年薪126.96万元，位居饰品行业第二。值得关注的是，迪阿股份近年 来陷入业绩低迷的泥潭，2024年公司营收14.82亿元（同比-32.01%），创上市新低，扣非净利润连续两 年亏损。 菜百股份2024年为CFO李卓支付年薪117.37万元，远超行业二均值。菜百股份盈利能力趋弱，公司毛利 率持续下降，2022-2024年，公司销售毛利率分别为11.22%、10.68%、8.94%，变动趋势持续下降。 2024年，公司加权平 ...

从年薪的变动来看，2023、2024年未变更CFO的上市公司中，多数上市公司调增了CFO年薪。其中，金 一文化CFO蒋学福薪酬涨幅最大，同比增长284.42%；迪阿股份CFO黄水荣年薪降幅最大，同比减少 5.333%。 从学历角度看，饰品行业CFO多为本科学历，其次为硕士学历，仅有明牌珠宝CFO黄水荣、瑞贝卡董秘 朱建锐为大专学历，周大生CFO许金卓学历最低仅为中专学历。 以下，我们重点来看为CFO发放年薪百万及以上的上市公司经营状况。 2024年，金一文化为CFO蒋学福支付年薪212.2万元，位居行业第一，且远远超出行业平均水平。但 是，2024年金一文化的业绩表现不容乐观。首先，公司业绩双降，共实现营业收入33.73亿元，同比下 降75.25%；归属于上市公司股东的净利润为0.15亿元，同比下降97.81%。同时公司经营活动现金流净 额、投资活动现金流净额、筹资活动现金流净额均为负值。另外，据鹰眼预警数据显示，公司营运能力 较差，公司应收账款周转率、存货周转率、总资产周转率均大幅低于行业均值。 专题：专题|2024年度A股CFO数据报告：美的集团钟铮年薪946万，比亚迪周亚琳896万 炒股就看金麒麟分析师 ...

Core Insights - The total compensation for CFOs in A-share listed companies reached 4.27 billion yuan in 2024, with an average annual salary of 814,800 yuan [1] - The highest annual salary for a CFO in the jewelry industry was 2.122 million yuan, while the lowest was 128,300 yuan [1] - Companies that did not change their CFOs in 2023 and 2024 mostly increased their CFO salaries, with the highest increase being 284.42% for the CFO of Jin Yi Culture [1] Group 1: CFO Compensation - The total salary scale for CFOs in A-share listed companies is 4.27 billion yuan, with an average salary of 814,800 yuan [1] - Jin Yi Culture paid its CFO, Jiang Xuefu, the highest salary of 2.122 million yuan, while Ruibeka paid its CFO, Zhu Jianrui, the lowest salary of 128,300 yuan [1] - Four companies paid their CFOs over 1 million yuan, including Jin Yi Culture, Diya Co., Caibai Co., and Mankalon [1] Group 2: Company Performance - Jin Yi Culture's performance declined significantly, with a revenue of 3.373 billion yuan, down 75.25%, and a net profit of 15 million yuan, down 97.81% [3] - Diya Co. reported a revenue of 1.482 billion yuan, a decrease of 32.01%, and has faced two consecutive years of net losses [3] - Caibai Co. showed a declining trend in profitability, with gross margins decreasing from 11.22% in 2022 to 8.94% in 2024 [4] - Mankalon's gross margin also declined from 16.59% in 2022 to 13.38% in 2024, with a return on equity of 6.08% in 2024, down 14.85% [4]

Core Insights - The report maintains an "outperform" rating for the retail sector, driven by easing external conditions and increased domestic policy support, which is expected to boost overall market performance [2][43] - The report highlights a focus on leading companies with strong mid-year performance, indicating a potential for long-term investment opportunities despite recent market corrections [2][43] Policy Guidance and Market Environment - Domestic policies are aimed at stimulating consumer demand and countering excessive competition, creating a healthier environment for consumption recovery [12][16] - The implementation of the childcare subsidy policy is expected to enhance family consumption capacity and provide greater autonomy in spending [13][14][16] - The central government continues to emphasize the importance of releasing domestic demand potential and implementing consumption-boosting actions [16] Industry Data Tracking - In June 2025, the total retail sales of consumer goods reached 4.23 trillion yuan, with a year-on-year growth of 4.8%, indicating a sustained recovery momentum in consumer spending [18] - Online retail sales for the first half of 2025 amounted to 7.43 trillion yuan, growing by 8.5%, with physical goods online retail accounting for 24.9% of total retail sales [19] - The report notes that essential goods categories performed well, while discretionary categories showed mixed results, with jewelry sales increasing by 6.1% due to high gold prices [24] Investment Recommendations - The report suggests focusing on cross-border e-commerce companies that are well-positioned to benefit from improving external trade conditions, recommending companies like Xiaoshangpin City and Focus Technology [2][43] - In the gold and jewelry sector, companies that can differentiate their brands and products are expected to achieve accelerated growth, with recommendations including Chaohongji and Chow Tai Fook [2][43] - The beauty and personal care sector is anticipated to benefit from the acceleration of domestic brand replacements, with recommended companies such as Shiseido and Shanghai Jahwa [2][43][44] - Traditional retail companies with positive internal adjustments and low valuations are also highlighted, with recommendations for Chongqing Department Store and Miniso [44]

Core Insights - Adidas reported a 7% year-on-year revenue growth for FY2025H1, reaching €12.105 billion, with a net profit increase of 121% to €798 million [4] - The brand's revenue growth was 14% on a currency-neutral basis, with all regional markets achieving double-digit growth [4] - The company maintains its full-year guidance, expecting high single-digit revenue growth on a currency-neutral basis for FY2025, with double-digit growth for the Adidas brand [4] Market Trends - The domestic market indices showed positive performance, with the Shanghai Composite Index closing at 3,617.60, up 0.96% [3] - The textile and apparel sector experienced a decline of 2.14% this week, underperforming the broader market [5] - Retail sales of sports and entertainment products grew significantly, with a 22.2% year-on-year increase in the first half of 2025 [5] Industry Dynamics - The Chinese gold consumption in the first half of 2025 was 505.205 tons, a decrease of 3.54% year-on-year, with jewelry consumption dropping by 26% [5] - The pharmaceutical industry is seeing advancements in innovative drugs, particularly in obesity treatments with GLP-1 and Amylin therapies showing promising results in clinical trials [8][11] - In the biopharmaceutical sector, ADC drugs for lung cancer are demonstrating significant efficacy, with several products showing improved outcomes in clinical trials [10][12]

曼卡龙最新一期业绩显示，截至2025一季报，公司营业总收入7.14亿元、同比增长42.87%，归属净利润 4301.46万元，同比增长33.52%，扣非净利润4003.45万元，同比增长25.95%，流动比率7.855、速动比率 5.130、资产负债率11.78%。 天眼查商业履历信息显示，曼卡龙珠宝股份有限公司，成立于2009年，位于杭州市，是一家以从事文 教、工美、体育和娱乐用品制造业为主的企业。企业注册资本26207.1629万人民币，实缴资本 26195.1029万人民币。公司法定代表人为孙松鹤。 金融界消息 截至2025年8月5日收盘，曼卡龙（300945）报收于19.24元，下跌0.98%，换手率5.88%，成 交量14.00万手，成交金额2.70亿元。 资金流向方面，今日主力资金净流出1391.50万元，占比成交额5.15%。其中，超大单净流出199.12万 元、占成交额0.74%，大单净流出1192.38万元、占成交额4.41%，中单净流出流入185.52万元、占成交 额0.69%，小单净流入1205.98万元、占成交额4.46%。 通过天眼查大数据分析，曼卡龙珠宝股份有限公司共对外投资了26 ...

资金面上看，今日培育钻石概念板块获主力资金净流入2.15亿元，其中，11股获主力资金净流入，5股 主力资金净流入超千万元，净流入资金居首的是国机精工，今日主力资金净流入1.26亿元，净流入资金 居前的还有楚江新材、潮宏基、曼卡龙等，主力资金分别净流入4532.46万元、4297.98万元、2660.18万 元。 资金流入比率方面，*ST亚振、国机精工、楚江新材等流入比率居前，主力资金净流入率分别为 75.45%、23.45%、14.05%。（数据宝） 截至8月4日收盘，培育钻石概念上涨2.89%，位居概念板块涨幅第9，板块内，17股上涨，国机精工、 *ST亚振等涨停，潮宏基、英诺激光、沃尔德等涨幅居前，分别上涨6.61%、5.43%、3.79%。 今日涨跌幅居前的概念板块 | 概念 | 今日涨跌幅（%） | 概念 | 今日涨跌幅（%） | | --- | --- | --- | --- | | 兵装重组概念 | 5.68 | 乳业 | -0.46 | | 军工信息化 | 3.75 | 动物疫苗 | -0.39 | | 军民融合 | 3.53 | 信托概念 | -0.36 | | 成飞概念 | 3.52 | 免 ...

证券之星消息，8月4日饰品板块较上一交易日上涨2.22%，飞亚达领涨。当日上证指数报收于3583.31， 上涨0.66%。深证成指报收于11041.56，上涨0.46%。饰品板块个股涨跌见下表： | 代码 | 名称 | 收盘价 | 涨跌幅 | 成交量(手) | 成交额(元) | | --- | --- | --- | --- | --- | --- | | 000026 | 飞机达 | 17.67 | 7.42% | 31.57万 | 5.42 乙 | | 002345 | 測宏基 | 15.16 | 6.61% | 32.09万 | 4.78亿 | | 300945 | 曼卡龙 | 19.43 | 3.74% | 21.55万 | 4.15 亿 | | 603900 | 英细通灵 | 9.94 | 3.65% | 22.45万 | 2.21亿 | | 6655509 | 菜自股份 | 15.58 | 3.25% | 9.41万 | 1.46亿 | | 002731 | 萃华珠宝 | 13.30 | 2.78% | 12.25万 | 1.62亿 | | 301177 | 迪阿股份 | 28.20 | 2.21 ...