23个行业均值

1、中华工商上市公司财务指标指数中华全国工商业联合会经济部中华财务咨询有限公司、23个行业(不含创业板上市公司)财务指标指数综合(本期所有2051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63家)2采掘(包括：煤炭开采、其他采掘、油开采，共计 54家)石指数指标阈值下限(15%)阈值上限(85%)均值(70%阈中位数阈值下限(15%)阈值上限(85%)均值(70%阈值范中位数阈值下限(15%)阈值上限(85%)均值(70%阈中位数值范围)围)值范围)1.流动比率0.853.491.701.540.913.111.621.480

2、.642.551.261.092.速动比率0.482.741.171.020.412.470.970.760.531.941.050.993.经营现金流比率-0.120.190.030.02-0.180.160.020.03-0.180.160.030.044.存货周转率0.545.422.151.860.394.171.811.831.939.165.154.835.应收账款周转率1.2719.995.283.712.7225.649.577.202.1414.556.034.936.总资产周转率0.120.540.290.270.140.780.330.300.140.470.270.27

3、7.资产负债率%21.3471.7346.9447.1621.8763.1545.0145.6121.9967.1247.4347.188.已获利息倍数0.7214.344.463.39-0.1212.723.712.941.0616.605.363.879.毛利率%9.6342.6123.4322.014.2731.6915.5312.409.0435.3324.5525.3310.净利率%0.1817.356.535.64-4.1414.234.032.910.4718.965.985.3011.总资产报酬率%0.575.212.582.48-0.095.282.071.780.745.1

4、82.792.6112.净资产收益率%0.187.493.383.24-2.687.652.442.080.447.543.193.0213.投入资本回报率 %0.085.302.202.00-1.355.091.541.360.234.992.101.7214.营业收入现金含量比-17.6420.742.422.62-20.2320.282.522.60-22.7218.111.837.3415.营业收入增长率%-11.9733.558.457.75-19.6424.972.722.80-27.2715.46-6.72-7.8116.净资产收益率增长率%-63.5965.37-5.13-3.

5、43-183.31114.80-19.66-22.74-86.26106.36-30.32-45.61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192家)4黑色金属(包括：钢铁、31家)金属制品，共计5有色金属(包括：金属新材料、属冶炼，共计83家)有色金指数 指标阈值下限(15%)阈值上限(85%)均值(70% 阈中位数阈值下限(15%)阈值上限(85%)均值(70% 阈中位数阈值下限(15%)阈值上限(85%)均值(70%阈值范中位数值范围)值范围)围)1.流动比率0.682.851.381.200.481.440.820.800.742.9

6、51.501.362.速动比率0.422.210.990.830.240.760.450.420.432.221.030.803.经营现金流比率-0.080.210.040.04-0.020.090.030.03-0.170.190.020.034.存货周转率1.405.613.092.931.344.993.183.060.814.552.102.015.应收账款周转率2.2429.588.686.567.90108.6632.9923.292.1825.447.875.736.总资产周转率0.220.600.380.380.320.850.560.560.150.670.340.297.资

7、产负债率%21.1071.2846.9946.8747.1280.4468.3970.8123.9274.0047.8847.188.已获利息倍数-0.359.453.032.160.587.351.781.43-0.1130.053.122.079.毛利率%4.9328.3115.5014.662.0512.946.216.103.7731.4514.3814.5910.净利率%-2.9911.613.513.15-1.323.830.540.44-3.8811.482.932.7311.总资产报酬率%-0.045.442.282.160.303.151.351.260.054.311.95

8、1.8112.净资产收益率%-2.656.182.312.26-3.193.750.720.96-3.625.291.721.6313.投入资本回报率 %-1.394.801.521.31-1.062.890.360.32-1.353.941.060.8914.营业收入现金含量比-8.5515.263.533.31-4.2510.343.142.12-21.7721.361.392.4515.营业收入增长率%-12.9730.095.905.24-12.848.63-2.45-3.62-28.9540.402.911.3216.净资产收益率增长率%-103.2175.17-17.84-13.5

9、9-82.9369.16-6.653.81-100.3778.70-21.47-35.751行业6建筑材料(包括：建筑材料、建筑装饰， 共计112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255家)8电子元器件(包括：半导体、 器件、元件、显示器件，共计其他电子90家)指标指数 1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0.742.231.341.261.153.751.961.831.135.542.2

10、61.952.速动比率0.461.780.930.810.783.111.461.280.874.651.771.513.经营现金流比率-0.080.130.010.01-0.140.10-0.01-0.01-0.090.170.040.044.存货周转率0.714.471.881.590.662.211.271.191.003.742.061.995.应收账款周转率0.988.532.962.340.732.841.471.321.042.641.831.866.总资产周转率0.160.470.300.280.150.420.250.250.140.420.280.297.资产负债率%31.

11、9679.8159.7961.4920.6064.1643.7143.9013.5054.8135.9136.048.已获利息倍数1.376.933.422.990.4411.933.703.021.6223.736.214.539.毛利率%11.2428.6917.9717.0913.1235.3122.9422.7812.2837.9622.5320.6210.净利率%0.8710.154.674.400.4213.945.865.421.8316.396.836.2811.总资产报酬率%0.904.752.452.380.604.072.192.140.814.482.412.1212.

12、净资产收益率%0.607.553.893.870.235.372.752.850.785.782.852.3913.投入资本回报率 %0.244.982.182.100.104.492.011.880.364.742.191.9614.营业收入现金含量比-13.8914.371.410.97-16.8213.21-1.71-1.68-8.3418.643.983.9715.营业收入增长率%-6.7235.8215.0115.45-16.0729.185.465.16-7.5836.1110.198.6416.净资产收益率增长率%-66.7793.561.02-0.50-72.5539.56-1

13、0.50-7.28-60.0141.55-7.38-4.82行业9交运设备(包括：非汽车交运设备、汽车 服务、汽车零部件、汽车整车，共计121家)10信息设备(包括：计算机设备、通信设 备，共计63家)11家用电器(包括： 材，共计44家)白色家电、视听器指数 指标阈值下限(15%)阈值上限(85%)均值(70% 阈中位数阈值下限(15%)阈值上限(85%)均值(70% 阈中位数阈值下限(15%)阈值上限(85%)均值(70%阈值范中位数值范围)值范围)围)1.流动比率0.982.531.531.421.214.792.311.951.133.131.831.782.速动比率0.692.051

14、.141.050.833.501.731.480.852.601.391.333.经营现金流比率-0.090.140.020.02-0.310.03-0.12-0.10-0.030.200.060.054.存货周转率0.904.472.282.250.472.741.351.341.753.972.612.525.应收账款周转率1.137.162.882.510.743.261.551.431.969.544.283.466.总资产周转率0.180.610.340.330.160.560.290.260.310.750.500.487.资产负债率%29.9070.7349.4249.5717.

15、3758.3838.9840.7225.7369.5446.0946.108.已获利息倍数1.4918.646.024.27-0.7413.754.312.791.9311.995.815.269.毛利率%10.8727.5318.6718.6810.9145.2925.4223.3413.7932.4121.8321.7310.净利率%0.8012.005.335.02-3.6213.954.243.572.209.135.395.8011.总资产报酬率%0.575.022.572.55-0.574.211.891.981.235.823.393.3212.净资产收益率%0.478.313.

16、753.42-1.616.032.562.401.4910.155.065.0713.投入资本回报率 %0.305.512.362.08-1.164.781.791.531.138.233.783.5814.营业收入现金含量比-14.9414.190.732.08-39.212.59-13.44-11.55-3.5812.223.953.9115.营业收入增长率%-15.7226.348.3510.68-13.2534.734.522.91-5.4132.0614.1313.3416.净资产收益率增长率%-47.8874.40-1.36-5.00-70.37111.583.105.81-30.

17、8096.197.915.47行业12食品饮料(包括：食品加工、食品制造、饮料制造，共计 60家)13纺织服装(包括：纺织、服装，共计76家)14轻工制造(包括：包装印刷、制造、造纸，共计 77家)其他轻工指数 指标阈值下限(15%)阈值上限(85%)均值(70% 阈中位数阈值下限(15%)阈值上限(85%)均值(70% 阈中位数阈值下限(15%)阈值上限(85%)均值(70%阈值范中位数值范围)值范围)围)1.流动比率1.085.952.632.200.964.872.302.260.963.941.961.832.速动比率0.474.711.781.560.583.651.541.420.

18、543.071.311.083.经营现金流比率-0.130.600.140.09-0.230.13-0.010.00-0.110.320.040.044.存货周转率0.334.371.521.180.592.811.491.310.832.871.751.665.应收账款周转率2.78160.5230.5513.511.838.794.314.172.018.343.663.386.总资产周转率0.160.650.340.340.210.490.320.320.210.470.310.297.资产负债率%13.1055.9330.7929.4016.3062.9636.5133.0917.18

19、64.1339.1136.218.已获利息倍数-0.0219.705.804.440.5018.474.893.370.5810.963.562.799.毛利率%24.5668.2542.1439.517.6046.6123.4220.508.1032.8121.2421.0710.净利率%1.7625.989.948.050.2414.296.505.760.4214.035.894.6311.总资产报酬率%1.2112.954.713.600.655.372.782.760.875.772.882.7512.净资产收益率%0.4214.045.434.260.266.203.092.970

20、.326.403.002.9213.投入资本回报率 %0.2412.164.673.320.125.142.312.220.115.352.242.1614.营业收入现金含量比-9.7825.498.488.21-16.9514.340.070.89-9.6014.792.853.6215.营业收入增长率%-12.6227.797.397.91-12.2324.474.593.18-5.7836.339.225.6616.净资产收益率增长率%-77.3928.58-10.50-4.93-47.6382.401.931.07-66.6437.11-9.80-10.53行业15医药生物(包括：化学

21、制药、生物制品、 医疗器械、医药商业、中药、医疗服务，共计134家)16公用事业(包括：电力、环保、燃气、水 务，共计80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 83家)指数 指标阈值下限(15%)阈值上限(85%)均值(70% 阈中位数阈值下限(15%)阈值上限(85%)均值(70% 阈中位数阈值下限(15%)阈值上限(85%)均值(70%阈值范中位数值范围)值范围)围)1.流动比率1.126.242.301.790.401.770.850.760.652.831.311.122.速动比率0.775.451.751.340.281.6

22、10.710.610.442.221.051.023.经营现金流比率-0.060.280.080.060.040.330.170.16-0.040.390.140.124.存货周转率0.763.291.711.602.0419.887.457.011.0671.7615.659.135.应收账款周转率1.786.423.523.281.9410.165.004.553.1720.649.197.136.总资产周转率0.180.650.340.320.080.270.170.170.070.400.190.177.资产负债率%11.0564.3437.2538.3736.1278.5957.60

23、57.3825.0474.4847.0745.548.已获利息倍数1.5327.779.667.611.348.043.132.741.3916.766.044.529.毛利率%15.7267.6040.0038.2815.7246.0627.1625.856.0558.6529.2326.5010.净利率%1.6623.319.828.912.9129.1012.0110.931.1736.4414.1511.5211.总资产报酬率%1.598.424.163.571.635.273.503.511.345.703.263.2412.净资产收益率%1.3910.885.334.741.148

24、.624.684.491.186.623.953.9813.投入资本回报率 %0.709.294.013.620.474.572.111.990.504.992.442.4614.营业收入现金含量比-5.1519.095.804.599.5647.3126.8924.58-4.0253.6019.9716.1215.营业收入增长率%-3.4534.2116.8917.21-7.3119.175.765.50-4.4120.394.463.5116.净资产收益率增长率%-38.8256.314.312.42-35.95181.7436.6814.25-39.2010.28-11.80-7.21行

25、业18房地产(包括：房地产开发、园区开发， 共计140家)19金融服务(包括：信托、银行、证券、保 险，共计53家)20商业贸易(包括：零售、贸易,92家)共计指数指标阈值下限(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1.342.801.891.830.601.901.181.142.速动比率0.271.090.550.550.391.310.790.753.经营现金流比率-0.150.09-0.02-0.02-0.090.140.030

26、.034.存货周转率0.030.280.110.101.1114.925.444.465.应收账款周转率2.08265.7032.2811.628.06273.2573.3953.846.总资产周转率0.030.170.090.090.201.120.620.637.资产负债率%41.9980.0965.2766.8937.4394.4269.1663.2135.5073.2656.6355.848.已获利息倍数0.8127.406.013.711.5622.816.084.989.毛利率%20.1454.8837.2736.863.9555.1525.0720.686.8229.3218.5

27、819.4310.净利率%-2.6026.0811.3111.720.998.693.933.8311.总资产报酬率%0.234.051.962.021.135.463.172.8512.净资产收益率%-0.788.423.473.342.5111.565.904.581.158.694.895.1813.投入资本回报率 %-0.384.011.691.570.607.453.333.0614.营业收入现金含量比-104.0640.49-14.04-8.68-7.319.411.711.7715.营业收入增长率%-24.47143.6838.9226.05-1.9829.9911.4811.3

28、116.净资产收益率增长率%-50.92166.9110.851.58-43.5066.75-4.39-6.2921餐饮旅游(包括：餐饮、景点、酒店、旅游综合，共计 27家)22信息服务(包括：传媒、计算机应用、通信运营、网络服务，共计76家)23其他类(上述分类以外的行业，共计45家)指数指标阈值下限(15%)阈值上限(85%)均值(70% 阈中位数阈值下限(15%)阈值上限(85%)均值(70% 阈中位数阈值下限(15%)阈值上限(85%)均值(70% 阈中位数值范围)值范围)值范围)1.流动比率0.702.881.471.341.296.973.162.650.632.521.301.1

29、92.速动比率0.512.831.211.021.046.742.722.140.421.570.740.673.经营现金流比率-0.080.340.090.08-0.440.20-0.04-0.01-0.180.08-0.03-0.034.存货周转率0.4332.994.674.560.8613.333.742.330.184.821.671.435.应收账款周转率3.2928.1012.539.661.069.183.392.821.6015.005.614.046.总资产周转率0.090.500.220.210.130.430.250.240.050.430.220.197.资产负债率%

30、19.8352.9434.5631.6610.3854.9429.3330.5825.8476.6552.9457.488.已获利息倍数-0.7054.687.785.931.7327.569.636.13-3.705.331.761.789.毛利率%23.0260.7643.7342.6717.9764.8338.4738.264.3534.3719.2218.0710.净利率%-12.1611.484.085.180.4120.2610.8110.38-27.7012.41-0.151.8311.总资产报酬率%-0.405.151.851.760.255.182.973.23-1.753.

31、341.181.6712.净资产收益率%-1.506.141.831.910.398.424.234.20-4.815.450.720.9113.投入资本回报率 %-1.294.101.461.660.377.083.683.76-4.693.620.240.4614.营业收入现金含量比-8.6729.8710.218.98-35.7221.79-4.05-0.16-41.8711.51-7.45-5.3615.营业收入增长率%-21.0613.39-2.61-3.67-8.5241.8215.3615.32-29.7488.889.513.9416.净资产收益率增长率%-118.6446.8

32、0-23.54-20.99-55.3746.10-1.74-0.29-109.87103.141.705.29备注：1.金融服务行业(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，该行业部分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基础是23个行业的所有上市公司基础数据；其余指标的计算基础是除金融行业之外22个行业的所有上市公司基础数据。、民营、国有及其他类上市公司(不含创业板上市公司)及创业板财务指标指数亍业民营上市公司(共计 1034家)国有及其他类上市公司(共计1017家)创业板(共计355家)指数指标5阈值下限(15%)阈值上限(85