西点药业(301130) - 2025 Q2 - 季度财报

[Task] You are a senior financial report analysis assistant. Please carefully read the following outline content and generate a clear and professionally structured report outline in Markdown format, with the following requirements: [1] Structural Requirements (Must Follow) - Please translate the report content into English first before proceeding to the next step, Be sure to pay attention to the units in the content. In English, make sure not to mistake billion, million - Please use appropriate heading styles based on the outline's chapter level (e.g., for first-level, for second-level). For each chapter, provide a concise one-sentence summary (around 100 characters) that captures the core content, using precise language while avoiding redundant information or repeated listing of sub-items - Add page-jump links for each "chapter title" in the format: [Chapter Title](index=page_num&type=section&id=item_id) - page_num must strictly use the starting page (start_page) from the "outline" for the corresponding chapter - Note that item_id requires URL encoding for spaces and special characters Complete example: [Legal Proceedings and Risk Factors](index=32&type=section&id=Item%201%20%26%201A.%20Legal%20Proceedings%20and%20Risk%20Factors) - For key_points of "insight" type, display as unordered lists, with bold formatting for key metrics and conclusions where appropriate - For key_points of "table" type, use Markdown tables, with table titles as subheadings (not unordered lists), and preferably include units in column headers - If a key_point has chunk references, append references in [1],[2],[3],[4] format at the end of the sentence in ascending order. Do not add references to tables! Reference format: [chunk_num](index=chunk_num&type=chunk) ========= Example: Operating cash flow decreased by $1.47 billion, primarily due to lower net income (excluding non-cash items)[241][242] [2] Language Style Requirements - Use formal written language, avoid explanatory phrases like "the following" or "this chapter introduces" - Chapter summaries should be concise single sentences, without elaboration or repeating key_points content - Do not add "Report Title" or other redundant prefixes - Use professional financial terminology and expressions - Please output in English，Avoid using periods at the end of sentences [3] Output Example: Part I Business Overview The company focuses on developing high-performance computing platforms with core products covering computing, networking, and AI directions - Revenue primarily driven by AI accelerators and data center business, with 45% growth in FY2024[13] - Data center segment accounts for 65% of total revenue, serving customers including AWS and Azure[15] Risk Factors The company faces multiple risks in supply chain, regulations, and international trade - Increased dependency on core suppliers like TSMC elevates supply disruption risks[22] - US export controls may impact product sales to Chinese markets[23] outline: ```json [{"level": 1, "title": "重要提示、目录和释义", "item_id": "第一节 重要提示、目录和释义", "summary": null, "children": [{"level": 2, "title": "重要提示", "item_id": "重要提示", "summary": "公司董事会、高级管理人员保证半年度报告内容的真实、准确、完整，并承担法律责任。公司负责人、主管会计工作负责人及会计机构负责人声明财务报告真实、准确、完整。所有董事均已出席审议会议。报告涉及前瞻性内容，不构成实质承诺，投资者应注意风险。公司计划不派发现金红利，不送红股，不以公积金转增股本。", "children": [], "end_page": 2, "key_points": [{"type": "insight", "content": "公司董事会及高级管理人员保证报告内容的真实、准确、完整，并承担法律责任。", "chunk_num": [3]}, {"type": "insight", "content": "公司负责人、主管会计工作负责人及会计机构负责人声明财务报告真实、准确、完整。", "chunk_num": [3]}, {"type": "insight", "content": "公司计划不派发现金红利，不送红股，不以公积金转增股本。", "chunk_num": [4]}], "start_page": 2}, {"level": 2, "title": "目录", "item_id": "目录", "summary": "本节提供了报告的整体结构，包括重要提示、公司简介、管理层讨论与分析、公司治理、重要事项、股份变动及股东情况、债券相关情况和财务报告等八个主要章节及其对应的页码。", "children": [], "end_page": 4, "key_points": [{"type": "insight", "content": "报告包含八个主要章节，涵盖公司运营、财务、治理及重要事项等多个方面。", "chunk_num": [6]}], "start_page": 3}, {"level": 2, "title": "释义", "item_id": "释义", "summary": "本节对报告中使用的关键术语进行了定义，包括公司名称、监管机构、货币单位、药品分类（处方药、非处方药）、药品批准文号、原料药、制剂、精神障碍相关用药、通用名、商品名以及报告期等，确保读者对专业术语的理解一致性。", "children": [], "end_page": 6, "key_points": [{"type": "insight", "content": "报告中对“本公司”、“中国证监会”、“深交所”、“国家药监局”等常用机构和术语进行了明确定义。", "chunk_num": [12]}, {"type": "insight", "content": "详细解释了医药行业特有术语，如“处方药”、“非处方药/OTC”、“药品批准文号”、“原料药”、“制剂”、“抗精神病用药”等。", "chunk_num": [12]}, {"type": "insight", "content": "明确了“报告期”为2025年1月1日至2025年6月30日，以及“上年同期”等时间概念。", "chunk_num": [12]}], "start_page": 5}], "end_page": 6, "start_page": 2}, {"level": 1, "title": "公司简介和主要财务指标", "item_id": "第二节 公司简介和主要财务指标", "summary": null, "children": [{"level": 2, "title": "公司简介", "item_id": "一、公司简介", "summary": "吉林省西点药业科技发展股份有限公司（股票简称：西点药业，股票代码：301130）在深圳证券交易所上市，法定代表人为张俊。", "children": [], "end_page": 7, "key_points": [{"type": "insight", "content": "公司股票简称“西点药业”，股票代码“301130”，在深圳证券交易所上市。", "chunk_num": [16]}, {"type": "insight", "content": "公司法定代表人为张俊。", "chunk_num": [16]}], "start_page": 7}, {"level": 2, "title": "联系人和联系方式", "item_id": "二、联系人和联系方式", "summary": "本节提供了公司董事会秘书张银姬和证券事务代表郑圣玉的联系信息，包括联系地址、电话、传真和电子信箱，便于投资者和相关方进行沟通。", "children": [], "end_page": 7, "key_points": [{"type": "insight", "content": "董事会秘书为张银姬，证券事务代表为郑圣玉。", "chunk_num": [17]}, {"type": "insight", "content": "联系地址均为吉林省长春市卫星路1471号，电话为0431-80606619。", "chunk_num": [17]}], "start_page": 7}, {"level": 2, "title": "其他情况", "item_id": "三、其他情况", "summary": "报告期内，公司的注册地址、办公地址、网址、电子信箱、信息披露及备置地点以及注册情况均无变化，具体信息可参考2024年年报。", "children": [], "end_page": 7, "key_points": [{"type": "insight", "content": "公司联系方式、信息披露及备置地点、注册情况在报告期内均无变化。", "chunk_num": [18, 19, 20]}], "start_page": 7}, {"level": 2, "title": "主要会计数据和财务指标", "item_id": "四、主要会计数据和财务指标", "summary": "报告期内，公司营业收入略有下降，但归属于上市公司股东的净利润和扣除非经常性损益的净利润均实现增长，经营活动现金流量净额和基本每股收益也有所提升，总资产和归属于上市公司股东的净资产保持稳定。", "children": [], "end_page": 8, "key_points": [{"type": "table", "title": "主要会计数据和财务指标（本报告期 vs 上年同期）", "content": "| 指标 | 本报告期 (元) | 上年同期 (元) | 同比增减 (%) |\n| :--- | :--- | :--- | :--- |\n| 营业收入 | 128,311,809.27 | 128,969,119.73 | -0.51% |\n| 归属于上市公司股东的净利润 | 24,944,585.08 | 24,451,714.25 | 2.02% |\n| 归属于上市公司股东的扣除非经常性损益的净利润 | 23,386,006.42 | 20,831,409.30 | 12.26% |\n| 经营活动产生的现金流量净额 | 33,713,141.57 | 32,576,623.33 | 3.49% |\n| 基本每股收益 (元/股) | 0.3261 | 0.3026 | 7.77% |\n| 稀释每股收益 (元/股) | 0.3261 | 0.3093 | 5.43% |\n| 加权平均净资产收益率 | 2.73% | 2.56% | 0.17% |\n| 指标 | 本报告期末 (元) | 上年度末 (元) | **本报告期末比上年度末