德邦证券公司点评北鼎股份(300824.SZ)财务报表分析和预测20222023E2024E2025E20222023E2024E2025E每股指标（元）营业总收入8058119781,1490.140.270.320.39营业成本4123964705472.192.462.793.1748.7%51.1%52.0%524%每股经营现金流0.470.310.310.346678每股股利0.140.000.000.00营业税金率%0.7%0.7%0.7%0.7%价值评估（倍）营业货用253233282332P/E61.8438.1531.4326.3431.5%28.7%28.8%28.9%P/B4.054.143.653.21777794111P/S4.134.103.402.899.6%9.5%9.6%9.6%EV/EBITDA28.8234.7229.8324.3735415060股息率%1.6%0.0%0.0%0.0%4.3%5.0%5.1%5.2%盈利能力指标(%)EBIT21597648.7%51.1%52.0%52.4%-205.8%10.7%10.8%11.0%-0.3%-0.4%-0.0%-0.0%6.6%10.8%11.6%12.2%资产减值损失-00-04.5%8.5%9.2%9.7%-1授资回报率2.1%6.1%7.0%7.5%营业利润5095115137营业外收支11营业收入增长率-5.0%0.8%20.7%17.4%50951138-78.99%183.0%29.2%21.2%EBITDA8883111净利润增长率-56.7%85.4%21.3%19.3%所得税3012偿债能力指标有效所得税率%6.5%8.68.6%8.6%资产负债率31.1%21.7%21.1%20.5%少数股东损益0000流动比率3.14.84.85.0归属母公司所有者净利润4787106126速动比率2.63.83.94.0现金比率2.02.93.03.120222023E2024E2025E经营效率指标货币资金56851860069117.719.719.419.23944260存货周转天数115.2139.2131.2133.9存货1301162010.80.80.80.913613239145固定资产周转率15.012.513.414.1流动资产合计873845961,098000固定资产545在建工程1211320222023E2024E2025E无形资产91净利润106126非流动资产合计166182193少数股东损益0000资产总计1,0391,0261,1521,302非现金支出70251819119000-10-10应付票据及应付寒款62811434-12-230000经营活动现金流154101101112其它流动负债9710611资产-12-30流动负债合计277178198450000其他41010其它长期负债4-3020非流动负债合计4500-11900负债总计32233266000326326326326其他92007168039091,035-90-121000000现金净流量155192负债和所有者杖益合计1,0391.0261,1521,302备注：表中计算估值指标的收盘价日期为2023年7月20日资料来源：公司年报(2021-2022)，德邦研究所请务必阅读正文之后的信息被露和法律声明