300935.SZ深圳证券交易所 · 创业板 ChiNext
Beijing YJK Building Software 盈建科
Software 软件开发
¥27.61−¥0.31 · −1.11%
Open 开盘
¥27.88
High 最高
¥28.14
Low 最低
¥27.20
Prev Close 昨收
¥27.92
Volume 成交量
151.6万股
Turnover 成交额
¥4,204.7万
Mkt Cap 总市值
¥22亿
P/E 市盈率
−25.6×
Recent Activity 近期动态All Filings 全部公告 →
No significant filings since 29 May 2026.
自 29 May 2026 起无重大公告。
25.0030.0035.0040.00
Volume 成交量
1,475.1万
Sep 25Dec 25Mar 26Jun 26Sep 26
Overview 概览Deep Report 深度报告Financials 财务Valuation 估值Ownership 股东Analysts 券商Estimates 预测News 动态Events 事件Peers 同业
As of 25 Sep 2026 截至2026年9月25日
Assessment 评估
Beijing YJK Building Software 盈建科, listed on the Shenzhen Stock Exchange, operates in the software industry. The company reported a wider net loss in 2025 at -RMB78.7m compared to -RMB50.8m in 2024, with revenue declining by 4.9% to RMB127.3m. Operating cash flow per share was negative at -RMB0.74 in 2025, indicating continued cash outflows from operations. Receivables take 302 days to collect, well above the 180-day threshold, signaling potential liquidity strain. Despite a strong gross margin of 87.9%, the company remains unprofitable with a net margin of -61.8% and an ROE of -9.8%. In the first half of 2026, the loss widened further to -RMB39.3m. The company has a low leverage position with liabilities to assets at 5.2% and high liquidity ratios, but persistent losses and slow receivables collection remain key concerns.
盈建科在深交所上市，属于软件开发行业。2025年归母净利润亏损扩大至-7,867.2万元，较2024年-5,078.0万元恶化，营业收入同比下降4.9%至1.27亿元。2025年每股经营现金流为-0.74元，显示经营性现金流持续流出。应收账款周转天数达302天，远超180天警戒线，回款周期过长。尽管毛利率达87.9%，但净利率为-61.8%，净资产收益率为-9.8%，公司持续亏损。2026年上半年归母净利润亏损扩大至-3,933.5万元。公司资产负债率仅为5.2%，流动比率和速动比率均较高，偿债风险低，但亏损扩大及回款效率低下构成主要风险。
Risk Register 风险登记
| Flag 标记 | Risk 风险 | Mechanism 影响机制 |
|---|---|---|
| Attributable net loss in 2025 2025年归母净利润亏损 | The company reported a net loss in 2025. 公司2025年出现净亏损。 | A net loss of -RMB78.7m in 2025, wider than -RMB50.8m in 2024, reflects deteriorating profitability. This trend reduces retained earnings and increases reliance on external financing if sustained. The loss was driven by declining revenue and high non-recurring costs, as net profit excluding non-recurring items fell by 39.5%. 2025年净亏损-7,867.2万元，较2024年-5,078.0万元扩大，显示盈利能力恶化。持续亏损将侵蚀留存收益，若趋势延续将增加对外部融资的依赖。收入下降及非经常性损益影响导致扣非后净利润同比下降39.5%。 |
| Operating cash outflow 经营现金净流出 | The company generated negative operating cash flow in 2025. 公司2025年经营性现金流为净流出。 | Operating cash flow per share was -RMB0.74 in 2025, worse than -RMB0.41 in 2024, indicating increased cash outflows from core operations. This weakens liquidity and raises concerns about the company's ability to fund operations without external support. 2025年每股经营现金流为-0.74元，较2024年-0.41元进一步恶化，表明主营业务持续消耗现金。这削弱了公司流动性，引发对其在无外部支持下维持运营能力的担忧。 |
| Receivables take over 180 days to collect 应收账款周转天数超过180天 | Receivables take over 180 days to collect. 应收账款回款周期超过180天。 | Receivable days were 302 at 30 Jun 2026, significantly above the 180-day threshold. This indicates slow collection, tying up working capital and increasing credit risk. Prolonged delays may lead to higher bad debt provisions or cash shortfalls. 截至2026年6月30日，应收账款周转天数为302天，远超180天标准。回款缓慢将占用营运资金，增加信用风险。若长期持续，可能导致坏账计提增加或现金流短缺。 |
What to Watch 关注要点
- Change in attributable net profit for the full year 2026, compared to 2025's loss of -RMB78.7m.
2026全年归母净利润变动情况，对比2025年-7,867.2万元的亏损。 - Operating cash flow per share in the 2026 annual report, compared to -RMB0.74 in 2025.
2026年报每股经营现金流，对比2025年-0.74元。 - Receivable days in the 2026 annual report, compared to 302 days at 30 Jun 2026.
2026年报应收账款周转天数，对比2026年6月30日的302天。 - Revenue for the full year 2026, compared to RMB127.3m in 2025.
2026全年营业收入，对比2025年1.27亿元。 - Net profit excluding non-recurring items in 2026, compared to a 39.5% decline in 2025.
2026年扣除非经常性损益后净利润变动，对比2025年同比下降39.5%。 - Liabilities to assets ratio in the 2026 annual report, compared to 5.2% at 30 Jun 2026.
2026年报资产负债率，对比2026年6月30日的5.2%。
Facts 事实
- Company: Beijing YJK Building Software 盈建科, Shenzhen Stock Exchange 300935; industry Software; listed 20 Jan 2021.
公司：盈建科，深圳证券交易所 300935；行业：软件开发；上市日期：2021年1月20日。 - Close on 24 Sep 2026 RMB27.61; close on 24 Sep 2025 RMB26.46; one-year change +4.3%.
2026年9月24日收盘价27.61元；2025年9月24日收盘价26.46元；一年涨跌幅+4.3%。 - 52-week range RMB20.86 to RMB42.92.
52周区间20.86元至42.92元。 - In the last 12 months 7 trading days closed 9% or more above or below the day before (all days, not only this year). The 5 most recent of them: 18 May 2026 +12.3%; 4 Aug 2026 +15.2%; 10 Aug 2026 -11.1%; 12 Aug 2026 +14.3%; 14 Aug 2026 -10.5%. No two of the 7 fell on consecutive trading days.
近12个月共有7个交易日收盘涨跌幅达9%及以上（为全部交易日，不限于今年）。其中最近5个：2026年5月18日 +12.3%；2026年8月4日 +15.2%；2026年8月10日 -11.1%；2026年8月12日 +14.3%；2026年8月14日 -10.5%。其中任意两个交易日均不相邻。 - Market capitalisation RMB2.19bn; P/E TTM not meaningful (loss-making); price to book 3.04x.
总市值21.93亿元；市盈率（TTM）不适用（亏损）；市净率3.04倍。 - Revenue 2025 RMB127.3m; 2024 RMB133.8m; change -4.9%.
营业收入2025年1.27亿元；2024年1.34亿元；同比-4.9%。 - Attributable net profit 2025 -RMB78.7m; 2024 -RMB50.8m; change -54.9% (the loss widened).
归属于母公司股东的净利润2025年-7,867.2万元；2024年-5,078.0万元；同比-54.9%（亏损扩大）。 - Net profit excluding non-recurring items, 2025 change -39.5%.
2025年扣除非经常性损益后的净利润同比-39.5%。 - Basic EPS 2025 -RMB0.99; 2024 -RMB0.64.
基本每股收益2025年-0.99元；2024年-0.64元。 - Operating cash flow per share 2025 -RMB0.74; 2024 -RMB0.41.
每股经营现金流2025年-0.74元；2024年-0.41元。 - 2025 gross margin 87.9%; net margin -61.8%; ROE -9.8%.
2025年毛利率87.9%；净利率-61.8%；净资产收益率-9.8%。 - At 30 Jun 2026: liabilities to assets 5.2%; current ratio 19.10; quick ratio 19.05; receivable days 302; inventory days 57.
截至2026年6月30日：资产负债率5.2%；流动比率19.10；速动比率19.05；应收账款周转天数302；存货周转天数57。 - Period to 30 Jun 2026 (six months, not comparable with the full years above): revenue RMB46.1m, change -4.9%; attributable net profit -RMB39.3m, change -21.5% (the loss widened); operating cash flow per share -RMB0.74.
截至2026年6月30日的报告期（六个月，不可与上述全年数据直接比较）：营业收入4,607.0万元，同比-4.9%；归母净利润-3,933.5万元，同比-21.5%（亏损扩大）；每股经营现金流-0.74元。 - Ownership: actual controller 陈岱林,张建云,张凯利,任卫教; largest holder at 30 Jun 2026: 陈岱林, 16.81%.
股权：实际控制人：陈岱林,张建云,张凯利,任卫教；2026年6月30日第一大股东：陈岱林，持股16.81%。 - No distribution is held in this database, which begins on 1 Jan 2026; earlier distributions are not shown.
本数据库自2026年1月1日起记录，其中无该公司的分配记录；此前的分配未予显示。 - Aurelian Grade D, score 40.5 of 100, graded within a peer group of 133 companies in its industry; no rank among peers is given.
金源评级D，得分40.5（满分100），于行业同业133家中评定；未提供其在同业中的排名。 - Not held for this report: receivable ageing, litigation case amounts, the order book, the auditor's opinion and key audit matters, segment revenue.
本报告未掌握：应收账款账龄、诉讼案件金额、在手订单、审计意见及关键审计事项、分部收入。