回盛生物净利降 2 年毛利率降 3 年 百万元经销商数猛降

2016 年至 2019 年,回盛生物存货账面余额分别为 4807.37 万元、5800.69 万元、8274.44 万元、7344.74 万元,存货账面价值分别为 4796.24 万元、5790.27 万元、8227.99 万元、7241.56 万元,存货周转率分别为 3.36 次、3.72 次、3.40 次、3.41 次 ... 据壹财信, 2018 年回盛生物发现郑州合之生出现财务问题,回款存在一定的不确定性,于是出于谨慎性原则回盛生物对 2018 年末应收余额 2058.99 万元按 50% 的比例计提单项减值准备共计 1,029.50 万元 ... 回盛生物在招股书中还披露,公司与经销商签订年度合作协议,对于产品范围及价格、交货期限及地点等交易内容进行约定,并约定年度销售任务,对于达成销售目标的经销商按合同约定给予返利。

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