中华工商上市公司财务指标指数

-.z.中华工商上市公司财务指标指数©〔2021年度〕中华全国工商业联合会经济部中华财务咨询**一、23个行业〔不含创业板上市公司〕财务指标指数指标指数行业综合〔本期所有1900家A股非ST非创业板上市公司的整体情况〕1农林牧渔〔包括：林业、农产品加工、农业综合、饲料、渔业、种植业，共计59家〕2采掘〔包括：煤炭开采、其他采掘、石油开采，共计45家〕阈值下限(15%)阈值上限(85%)均值〔70%阈值范围〕中位数阈值下限(15%)阈值上限(85%)均值〔70%阈值范围〕中位数阈值下限(15%)阈值上限(85%)均值〔70%阈值范围〕中位数1.流动比率0.893.671.741.550.863.101.561.390.662.351.291.162.速动比率0.482.951.201.060.362.040.850.720.442.191.081.073.经营现金流比率-0.130.410.100.09-0.040.520.150.120.030.700.280.224.存货周转率1.4412.154.774.110.959.173.933.604.7821.4311.9410.935.应收账款周转率3.7561.1614.919.727.4595.2731.2621.968.0972.5728.8720.736.总资产周转率0.311.260.710.680.381.750.820.750.401.530.770.707.资产负债率%20.7269.0845.8247.1524.0765.8843.9542.9828.0864.8946.0945.368.已获利息倍数1.6730.258.445.741.4522.216.153.722.7443.0913.9810.319.毛利率%10.7043.2324.0722.147.3334.0919.7819.7510.8343.7330.5531.7810.净利率%1.5019.628.387.470.6116.937.536.202.3922.9011.219.8911.总资产报酬率%2.8913.337.106.763.4013.127.747.124.5918.5911.1910.7712.净资产收益率%2.6319.899.859.191.4621.189.698.584.0223.7314.8715.1713.投入资本回报率%1.4114.036.586.200.7413.516.385.851.9520.669.869.6114.营业收入现金含量比-0.080.190.050.04-0.030.160.060.050.020.340.140.1415.营业收入增长率%-1.7040.6518.0717.174.2349.3022.6421.238.9166.3225.7624.0316.净资产收益率增长率%-64.9439.37-10.73-5.75-73.21142.7612.0310.10-59.3824.59-11.50-12.04指标指数行业3化工〔包括：化工新材料、化学纤维、化学原料、化学制品、石油化工、塑料、橡胶，共计180家〕4黑色金属〔包括：钢铁、金属制品，共计33家〕5有色金属(包括：金属新材料、有色金属冶炼，共计68家〕阈值下限(15%)阈值上限(85%)均值〔70%阈值范围〕中位数阈值下限(15%)阈值上限(85%)均值〔70%阈值范围〕中位数阈值下限(15%)阈值上限(85%)均值〔70%阈值范围〕中位数1.流动比率0.743.651.621.390.601.190.890.930.843.031.511.402.速动比率0.472.881.191.010.330.760.500.500.432.460.990.843.经营现金流比率-0.150.350.100.09-0.030.250.090.07-0.110.320.100.084.存货周转率3.0112.896.686.403.448.666.336.311.769.754.584.255.应收账款周转率5.9486.0124.4717.7135.12354.10107.9666.856.0692.1623.2514.656.总资产周转率0.531.400.880.840.872.201.271.150.471.840.940.887.资产负债率%17.7767.6943.8145.0952.0175.6566.2467.2918.0771.5248.7148.708.已获利息倍数1.3326.477.034.501.006.472.582.071.1016.904.933.679.毛利率%8.9930.5017.0516.394.0111.737.167.395.6831.7716.4516.2410.净利率%0.5614.525.505.310.035.571.491.090.3413.775.815.5511.总资产报酬率%2.8913.357.016.441.298.974.714.752.8317.877.426.8912.净资产收益率%1.4518.168.397.530.1613.735.845.210.8924.459.438.2313.投入资本回报率%0.6512.555.715.200.095.702.442.300.3415.455.445.3914.营业收入现金含量比-0.050.140.040.04-0.010.130.040.03-0.050.120.030.0415.营业收入增长率%3.1652.6424.1222.585.3633.5316.3216.305.6765.7529.2225.9716.净资产收益率增长率%-74.3748.81-17.86-18.82-96.2262.86-21.97-18.98-77.74134.14-6.66-7.88行业指数指标6建筑材料〔包括：建筑材料、建筑装饰，共计104家〕7机械设备〔包括：电器设备、普通机械、仪器仪表、专用设备，共计240家〕8电子〔包括：半导体、其他电子器件、元件、显示器件，共计89家〕阈值下限(15%)阈值上限(85%)均值〔70%阈值范围〕中位数阈值下限(15%)阈值上限(85%)均值〔70%阈值范围〕中位数阈值下限(15%)阈值上限(85%)均值〔70%阈值范围〕中位数1.流动比率0.912.641.411.251.244.362.191.851.276.102.491.992.速动比率0.532.061.010.900.803.721.641.330.894.661.971.493.经营现金流比率-0.130.330.050.04-0.220.180.000.00-0.050.540.150.144.存货周转率2.189.374.684.091.655.193.102.912.438.654.654.235.应收账款周转率2.7729.129.456.432.049.114.434.183.236.704.534.466.总资产周转率0.451.220.790.780.391.070.660.630.340.980.650.657.资产负债率%30.7276.6856.4156.7118.5761.2040.3039.5312.2556.0234.1035.738.已获利息倍数2.1614.475.764.661.7437.2110.426.612.0542.6611.738.349.毛利率%10.9730.8019.2417.3514.1636.3023.3523.1712.9037.6622.9821.5910.净利率%1.7313.996.635.972.0316.618.187.742.1418.168.988.7911.总资产报酬率%3.0412.967.297.112.6612.216.766.942.7013.246.866.4812.净资产收益率%4.7323.3912.5211.482.7518.619.298.752.1818.288.558.1213.投入资本回报率%2.4614.187.366.971.7913.306.836.641.5612.726.526.5314.营业收入现金含量比-0.080.160.030.02-0.120.100.000.00-0.030.160.060.0615.营业收入增长率%1.4945.4821.9219.92-0.6638.8118.0918.33-5.6054.6517.1215.5416.净资产收益率增长率%-61.2141.67-11.42-8.56-71.5826.75-21.85-18.16-65.1756.09-9.94-10.24指标指数行业9交运设备〔包括：非汽车交运设备、汽车效劳、汽车零部件、汽车整车，共计107家〕10信息设备〔包括：计算机设备、通信设备，共计60家〕11家用电器〔包括：白色家电、视听器材，共计36家〕阈值下限(15%)阈值上限(85%)均值〔70%阈值范围〕中位数阈值下限(15%)阈值上限(85%)均值〔70%阈值范围〕中位数阈值下限(15%)阈值上限(85%)均值〔70%阈值范围〕中位数1.流动比率1.042.911.601.551.254.812.172.021.143.691.791.432.速动比率0.672.241.161.070.884.031.621.410.852.911.351.243.经营现金流比率-0.090.270.060.04-0.250.310.000.02-0.150.230.040.054.存货周转率2.3410.014.694.171.518.813.853.654.037.485.465.345.应收账款周转率3.4828.438.116.492.508.324.614.245.2726.5810.999.376.总资产周转率0.491.330.830.820.451.180.750.730.771.691.131.087.资产负债率%27.6766.4047.3148.2719.1359.8338.8436.6423.3872.3048.7654.658.已获利息倍数2.4777.0911.847.972.4033.519.417.221.9429.698.495.379.毛利率%10.7828.3618.6517.579.8345.2026.0524.8312.7828.3719.3318.8310.净利率%1.5512.906.135.881.3715.967.296.831.248.345.395.4811.总资产报酬率%2.3413.076.545.642.4510.586.275.872.9612.917.597.4212.净资产收益率%2.7717.999.619.093.0114.538.087.703.8826.8311.7610.3313.投入资本回报率%1.9013.636.515.721.7212.886.226.071.8917.077.967.0814.营业收入现金含量比-0.060.120.030.03-0.090.120.000.01-0.070.080.010.0315.营业收入增长率%-2.5025.5112.2511.85-7.7443.3718.0617.08-2.5727.6614.1714.2716.净资产收益率增长率%-69.1111.41-22.89-20.36-64.1233.37-4.02-0.42-64.0328.86-8.89-3.00指标指数行业12食品饮料(包括：食品加工、食品制造、饮料制造，共计55家〕13纺织服装(包括：纺织、服装，共计68家〕14轻工制造(包括：包装印刷、其他轻工制造、造纸，共计71家〕阈值下限(15%)阈值上限(85%)均值〔70%阈值范围〕中位数阈值下限(15%)阈值上限(85%)均值〔70%阈值范围〕中位数阈值下限(15%)阈值上限(85%)均值〔70%阈值范围〕中位数1.流动比率0.984.752.181.760.984.992.161.900.934.912.111.852.速动比率0.493.571.481.250.574.061.481.170.534.031.401.133.经营现金流比率0.000.710.280.25-0.070.450.150.13-0.090.470.110.104.存货周转率0.878.103.273.121.527.163.533.451.945.793.743.535.应收账款周转率8.24299.0380.7933.285.4224.7213.1412.274.6718.809.338.646.总资产周转率0.391.280.780.700.461.260.800.760.420.960.680.677.资产负债率%13.1858.3836.4636.6215.3262.5937.6136.2214.4363.3537.4035.288.已获利息倍数1.2150.1810.396.211.7666.1715.807.191.3436.615.343.829.毛利率%20.8168.4240.2138.229.0142.7523.2121.4712.0433.8421.8520.9810.净利率%1.9423.7510.6510.041.9315.518.067.570.8413.756.486.4211.总资产报酬率%3.3723.0510.139.082.8016.398.057.792.6712.396.626.6712.净资产收益率%3.2234.3113.0210.342.4719.599.478.000.9814.567.257.4613.投入资本回报率%2.2024.8610.188.091.6815.056.826.390.5611.185.045.1014.营业收入现金含量比0.000.320.090.08-0.050.140.050.06-0.050.160.050.0515.营业收入增长率%2.8741.5321.8920.962.8836.6519.8420.88-1.2836.9914.3312.9416.净资产收益率增长率%-71.4336.34-9.08-0.32-59.0244.41-1.722.78-81.9323.86-33.28-32.18指标指数行业15医药生物(包括：化学制药、生物制品、医疗器械、医药商业、中药、医疗效劳，共计129家〕16公用事业(包括：电力、环保、燃气、水务，共计71家〕17交通运输(包括：港口、公路运输、航空运输、机场、路桥、水路运输、铁路运输、物流，共计79家〕阈值下限(15%)阈值上限(85%)均值〔70%阈值范围〕中位数阈值下限(15%)阈值上限(85%)均值〔70%阈值范围〕中位数阈值下限(15%)阈值上限(85%)均值〔70%阈值范围〕中位数1.流动比率1.087.832.471.940.421.720.780.740.482.661.181.062.速动比率0.706.901.931.320.301.190.630.580.362.190.980.933.经营现金流比率-0.090.810.170.150.030.400.210.210.040.820.330.274.存货周转率1.566.973.613.503.7041.0416.7917.062.25204.6238.4223.355.应收账款周转率3.9416.668.117.714.8726.5811.8210.326.9152.7420.8116.306.总资产周转率0.361.220.730.680.200.640.370.330.160.770.360.317.资产负债率%11.6558.5034.8236.1741.9578.2959.6359.5222.3770.8846.0545.568.已获利息倍数1.5944.8212.648.221.1411.613.722.602.1619.057.667.069.毛利率%16.2864.9439.2338.469.0142.6721.9319.728.2459.9432.8828.8410.净利率%1.9523.2311.1910.420.7826.849.967.643.4134.8517.3714.0211.总资产报酬率%3.7016.699.238.923.3610.036.085.933.4812.827.717.4212.净资产收益率%3.7922.9512.0112.121.5414.937.686.994.5617.329.969.8413.投入资本回报率%1.8417.119.018.620.3310.293.872.871.4811.166.196.2014.营业收入现金含量比-0.040.220.070.070.040.400.180.180.020.510.260.2315.营业收入增长率%1.6634.1016.2615.98-3.9428.6414.4815.45-10.8436.0712.4612.2316.净资产收益率增长率%-55.8529.26-5.53-2.02-71.4639.70-13.75-9.93-41.9231.59-5.35-4.37指标指数行业18房地产(包括：房地产开发、园区开发，共计138家〕19金融效劳(包括：信托、银行、证券、保险，共计49家〕20商业贸易(包括：零售、贸易，共计87家〕阈值下限(15%)阈值上限(85%)均值〔70%阈值范围〕中位数阈值下限(15%)阈值上限(85%)均值〔70%阈值范围〕中位数阈值下限(15%)阈值上限(85%)均值〔70%阈值范围〕中位数1.流动比率1.342.531.791.72----0.671.771.171.182.速动比率0.221.150.530.48----0.391.410.770.703.经营现金流比率-0.240.14-0.05-0.04-----0.120.330.120.104.存货周转率0.130.850.300.24----2.3431.9211.529.725.应收账款周转率5.93225.5357.4628.01----17.30723.31183.39108.086.总资产周转率0.140.440.260.25----0.532.331.371.357.资产负债率%43.0478.2162.8764.2432.2194.0969.0163.3336.9076.7259.3260.528.已获利息倍数2.5146.5712.909.20----1.7828.028.517.729.毛利率%19.9953.3437.8238.17----8.0526.8617.4218.5610.净利率%5.1323.2413.9513.5311.8942.9631.5834.530.897.643.733.5811.总资产报酬率%2.109.205.415.36----3.1011.956.496.4312.净资产收益率%3.2321.0410.9810.073.8623.7013.3712.643.3218.7710.7010.7013.投入资本回报率%1.6511.745.505.09----1.5116.537.046.1614.营业收入现金含量比-0.510.25-0.11-0.10-----0.040.140.050.0615.营业收入增长率%-37.0754.529.2110.46----6.4335.0619.7519.2916.净资产收益率增长率%-54.6487.041.712.19-----34.1269.657.826.68指标指数行业21餐饮旅游(包括：餐饮、景点、酒店、旅游综合，共计25家〕22信息效劳(包括：传媒、计算机应用、通信运营、网络效劳，共计78家〕23其他类〔上述分类以外的行业，共计29家〕阈值下限(15%)阈值上限(85%)均值〔70%阈值范围〕中位数阈值下限(15%)阈值上限(85%)均值〔70%阈值范围〕中位数阈值下限(15%)阈值上限(85%)均值〔70%阈值范围〕中位数1.流动比率0.662.241.331.151.477.603.452.840.732.711.381.292.速动比率0.442.111.130.931.237.243.052.330.471.720.740.623.经营现金流比率0.141.000.420.25-0.030.860.320.27-0.400.16-0.010.004.存货周转率1.5030.3311.768.712.2926.977.125.460.518.953.532.465.应收账款周转率9.98166.7353.0637.013.1923.209.386.974.7146.0416.4510.556.总资产周转率0.201.250.550.430.281.160.630.620.211.020.510.497.资产负债率%18.9751.2334.7834.4410.7652.2027.8527.6829.7373.0853.3053.358.已获利息倍数2.1049.9713.4611.973.5595.5018.5218.141.3717.684.222.739.毛利率%30.0469.4248.9149.0417.9459.6536.7036.558.5935.4618.9217.1710.净利率%3.8517.079.607.974.7725.6612.9311.460.6122.846.373.9811.总资产报酬率%2.3015.087.567.783.0513.848.257.572.0710.315.125.1312.净资产收益率%1.6516.348.168.124.4920.7811.1910.440.6416.976.364.6613.投入资本回报率%1.4013.766.676.403.7317.629.469.340.339.703.783.0014.营业收入现金含量比0.070.370.220.23-0.010.340.120.12-0.340.15-0.010.0115.营业收入增长率%1.2846.9421.8823.370.8937.5518.2017.78-11.6239.5114.1018.0116.净资产收益率增长率%-49.62132.033.60-4.89-40.3930.36-1.19-0.18-72.72100.652.065.83备注：1.金融效劳行业〔包括信托、银行、证券、保险〕计算了资产负债率、净利率、净资产收益率这3个指数。原因在于，金融行业的经营过程与一般的生产、制造行业存在较大差异。因此，该行业局部上市公司不适用于流动比率、速动比率、存货周转率等指标。2.综合指标指数的计算过程中，资产负债率、净利率、净资产收益率的计算根底是23个行业的所有上市公司根底数据；其余指标的计算根底是除金融行业之外22个行业的所有上市公司根底数据。二、民营、非民营上市公司〔不含创业板上市公司〕及创业板财务指标指数指标指数行业民营上市公司〔共计942家〕国有及其他类上市公司(共计958家〕创业板〔共计311家〕阈值下限(15%)阈值上限(85%)均值〔70%阈值范围〕中位数阈值下限(15%)阈值上限(85%)均值〔70%阈值范围〕中位数阈值下限(15%)阈值上限(85%)均值〔70%阈值范围〕中位数1.流动比率1.125.902.331.970.732.241.351.272.4014.276.655.612.速动比率0.624.911.721.390.421.700.880.831.9013.415.924.883.经营现金流比率-0.170.470.100.09-0.090.370.110.09-0.370.810.150.134.存货周转率1.419.054.073.691.4816.935.764.731.797.093.563.405.应收账款周转率3.3241.4110.317.474.4981.4220.6312.972.1110.784.974.576.总资产周转率0.331.200.690.660.291.320.720.690.270.840.520.517.资产负债率%13.2461.0037.4337.0830.4673.5253.7854.086.5632.8616.4014.848.已获利息倍数2.0439.8110.267.061.4524.537.174.945.6088.5126.5619.949.毛利率%13.0744.4426.2624.759.2441.9621.7519.8623.8060.4139.4237.9510.净利率%2.6319.589.558.890.9819.797.176.249.0529.0417.7017.4911.总资产报酬率%3.3714.137.927.502.4412.226.275.994.1215.159.289.1712.净资产收益率%3.3120.8310.329.492.0018.979.378.934.9920.4310.629.7213.投入资本回报率%2.1114.387.487.051.0112.925.655.264.7516.159.659.3814.营业收入现金含量比-0.100.160.040.04-0.060.220.060.05-0.150.200.040.0515.营业收入增长率%-0.7944.0219.5918.62-2.1138.7516.6515.815.6955.2027.4425.7516.净资产收益率增长率%-69.6438.47-16.60-13.63-53.9340.50-5.29-2.52-74.1022.64-30.39-25.60