浦发银行 (600000.SH) 财务报告
数据源：ashare PostgreSQL（DataYes/通联
fdmt_*_bank_*银行业新准则报表） 报告期：26Q1 / 25Q4 / 25Q3 / 25Q2（最新已披露 4 期；截至 2026-05-12） 单位：亿元（原始数据为元，已除 1e8 保留 2 位）；百分比保留 2 位 PARTY_ID：603 | 准则：新会计准则 (_new/_n_*_pit) | 取数策略：每个 END_DATE 取最新 PUBLISH_DATE 的版本
1. 摘要卡
| 指标 | 最新单季 (26Q1) | 单季 YoY | 滚动 12 月 (26Q1 TTM) | TTM YoY |
|---|---|---|---|---|
| 营业收入 | 465.73 | +1.42% | 1,746.15 | +1.91% |
| 利息净收入 | 321.03 | +12.43% | 1,240.33 | +7.99% |
| 归母净利润 | 178.61 | +1.49% | 502.80 | +10.67% |
最新时点资产负债结构 (26Q1)：
| 亿元 | |
|---|---|
| 总资产 | 103,056.46 |
| 总负债 | 94,642.47 |
| 归母股东权益 | 8,337.71 |
| 权益/资产 | 8.09% |
2. 资产负债表 (时点数, 单位：亿元)
银行口径，新准则。BS 是时点数，每列代表对应季末余额；最右两列为最新期相对上年同期 / 上一季度的余额变动率。
| 科目 | 26Q1 (亿元) | 25Q4 (亿元) | 25Q3 (亿元) | 25Q2 (亿元) | 最新期 YoY | 最新期 QoQ |
|---|---|---|---|---|---|---|
| 现金及存放中央银行款项 | 4,307.84 | 4,227.67 | 3,181.38 | 3,731.19 | +17.80% | +1.90% |
| 存放同业款项 | 1,264.99 | 1,301.31 | 935.87 | 1,035.10 | +130.48% | -2.79% |
| 拆出资金 | 4,492.71 | 4,653.32 | 4,589.67 | 4,263.04 | -1.74% | -3.45% |
| 买入返售金融资产 | 798.55 | 561.19 | 455.79 | 654.50 | -19.95% | +42.30% |
| 交易性金融资产 | 8,225.08 | 8,209.48 | 8,579.78 | 8,034.14 | +12.25% | +0.19% |
| 衍生金融资产 | 752.44 | 934.40 | 865.21 | 748.68 | -9.03% | -19.47% |
| 发放贷款及垫款（净额） | 56,968.79 | 55,725.02 | 54,231.66 | 53,802.77 | +6.88% | +2.23% |
| 债权投资 | 12,475.80 | 12,502.56 | 10,243.96 | 9,901.66 | +22.52% | -0.21% |
| 其他债权投资 | 9,269.33 | 8,792.01 | 8,457.89 | 8,081.62 | +17.49% | +5.43% |
| 其他权益工具投资 | 120.31 | 114.64 | 107.64 | 107.64 | +37.11% | +4.95% |
| 固定资产 | 690.88 | 677.49 | 170.25 | 166.18 | +309.05% | +1.98% |
| 总资产 | 103,056.46 | 100,817.46 | 95,591.34 | 93,238.92 | +11.74% | +2.22% |
| 向中央银行借款 | 1,585.96 | 1,390.39 | 1,002.80 | 936.53 | +85.29% | +14.07% |
| 同业及其他金融机构存放款项 | 14,756.86 | 14,145.28 | 10,781.13 | 7,336.92 | +144.31% | +4.32% |
| 拆入资金 | 3,606.86 | 3,591.61 | 2,329.59 | 2,128.85 | +65.06% | +0.42% |
| 卖出回购金融资产款 | 2,161.54 | 3,059.14 | 3,590.05 | 4,539.30 | -51.66% | -29.34% |
| 吸收存款 | 58,513.76 | 56,533.58 | 56,393.23 | 56,197.14 | +6.44% | +3.50% |
| 交易性金融负债 | 1,480.13 | 668.63 | 671.48 | 400.13 | +262.07% | +121.37% |
| 应付债券 | 10,686.23 | 11,404.16 | 11,049.50 | 12,428.26 | -26.09% | -6.30% |
| 总负债 | 94,642.47 | 92,573.16 | 87,545.59 | 85,576.11 | +11.32% | +2.24% |
| 股本 | 333.06 | 333.06 | 313.55 | 302.64 | +13.47% | +0.00% |
| 资本公积 | 1,344.50 | 1,344.61 | 1,088.73 | 942.68 | +64.53% | -0.01% |
| 未分配利润 | 2,681.59 | 2,509.63 | 2,206.69 | 2,126.87 | +18.49% | +6.85% |
| 归属母公司股东权益 | 8,337.71 | 8,169.14 | 8,045.75 | 7,662.81 | +15.62% | +2.06% |
| 少数股东权益 | 76.28 | 75.16 | N/A | N/A | N/A | +1.49% |
| 股东权益合计 | 8,413.99 | 8,244.30 | 8,045.75 | 7,662.81 | +16.68% | +2.06% |
3. 利润表 — 单季 (_q)
fdmt_is_bank_n_q_pit，每列代表当季单季发生额。
| 科目 | 26Q1 (亿元) | 25Q4 (亿元) | 25Q3 (亿元) | 25Q2 (亿元) | 最新期 YoY | 最新期 QoQ |
|---|---|---|---|---|---|---|
| 利息收入 | 654.27 | 618.06 | 661.77 | 667.87 | -2.79% | +5.86% |
| 利息支出 | 333.24 | 326.35 | 348.78 | 370.33 | -14.00% | +2.11% |
| 利息净收入 | 321.03 | 291.71 | 312.99 | 297.54 | +12.43% | +10.05% |
| 手续费及佣金收入 | 80.33 | 57.13 | 70.88 | 71.37 | -3.36% | +40.61% |
| 手续费及佣金支出 | 17.60 | 18.15 | 15.80 | 16.15 | +4.95% | -3.03% |
| 手续费及佣金净收入 | 62.73 | 38.98 | 55.08 | 55.22 | -5.46% | +60.93% |
| 投资收益 | 33.89 | 4.01 | 38.69 | 67.59 | -58.87% | +745.14% |
| 公允价值变动收益 | 31.01 | 52.96 | 2.43 | 6.37 | +38862.50% | -41.45% |
| 汇兑收益 | -1.75 | -6.96 | -5.66 | 5.98 | -118.25% | +74.86% |
| 营业收入 | 465.73 | 381.52 | 417.21 | 446.37 | +1.42% | +22.07% |
| 业务及管理费 | 104.35 | 121.88 | 137.12 | 114.11 | -7.57% | -14.38% |
| 税金及附加 | 4.45 | 4.88 | 5.28 | 4.53 | -15.56% | -8.81% |
| 信用减值损失 | 132.22 | 146.64 | 179.41 | 187.75 | -1.48% | -9.83% |
| 营业利润 | 217.89 | 107.98 | 87.09 | 133.34 | +8.06% | +101.79% |
| 利润总额 | 217.24 | 107.43 | 88.78 | 129.83 | +7.78% | +102.22% |
| 所得税 | 35.54 | 0.33 | -3.99 | 8.65 | +49.39% | +10669.70% |
| 净利润 | 181.70 | 107.10 | 92.77 | 121.18 | +2.22% | +69.65% |
| 少数股东损益 | 3.09 | N/A | 1.95 | -0.21 | +73.60% | N/A |
| 归母净利润 | 178.61 | 107.10 | 90.82 | 121.39 | +1.49% | +66.77% |
4. 利润表 — TTM (_ttm)
fdmt_is_bank_n_ttmp，每列代表截至该季末的过去 12 个月累计发生额。
| 科目 | 26Q1 (亿元) | 25Q4 (亿元) | 25Q3 (亿元) | 25Q2 (亿元) | 最新期 YoY | 最新期 QoQ |
|---|---|---|---|---|---|---|
| 利息收入 | 2,632.41 | 2,651.16 | 2,715.50 | 2,644.54 | -6.65% | -0.71% |
| 利息支出 | 1,392.08 | 1,446.33 | 1,534.46 | 1,550.41 | -16.72% | -3.75% |
| 利息净收入 | 1,240.33 | 1,204.83 | 1,181.04 | 1,094.13 | +7.99% | +2.95% |
| 手续费及佣金收入 | 291.18 | 293.97 | 292.22 | 251.91 | -2.26% | -0.95% |
| 手续费及佣金支出 | 67.55 | 66.72 | 66.55 | 68.33 | -3.17% | +1.24% |
| 手续费及佣金净收入 | 223.63 | 227.25 | 225.67 | 183.58 | -1.98% | -1.59% |
| 投资收益 | 145.43 | 193.93 | 288.99 | 302.76 | -40.88% | -25.01% |
| 公允价值变动收益 | 85.52 | 54.43 | -28.31 | -7.92 | +341.74% | +57.12% |
| 汇兑收益 | -8.84 | 2.50 | 6.48 | 26.23 | -141.00% | -453.60% |
| 营业收入 | 1,746.15 | 1,739.64 | 1,731.89 | 1,600.65 | +1.91% | +0.37% |
| 业务及管理费 | 487.27 | 495.82 | 498.57 | 459.02 | -2.20% | -1.72% |
| 税金及附加 | 19.69 | 20.51 | 19.62 | 18.06 | +0.15% | -4.00% |
| 信用减值损失 | 655.01 | 657.00 | 654.71 | 665.46 | -6.58% | -0.30% |
| 营业利润 | 552.33 | 536.08 | 532.45 | 457.53 | +16.91% | +3.03% |
| 利润总额 | 549.43 | 533.74 | 529.46 | 452.90 | +14.06% | +2.94% |
| 所得税 | 41.44 | 29.69 | 36.27 | 14.56 | +86.75% | +39.58% |
| 净利润 | 507.99 | 504.05 | 493.19 | 438.34 | +10.55% | +0.78% |
| 少数股东损益 | 5.19 | 3.88 | 4.66 | N/A | +0.39% | +33.76% |
| 归母净利润 | 502.80 | 500.17 | 488.53 | 438.34 | +10.67% | +0.53% |
5. 现金流量表 — 单季 (_q)
fdmt_cf_bank_n_q_pit。 - "客户存款净增加额"为正 → 存款增加（资金流入经营活动） - "客户贷款净增加额"为正 → 贷款投放增加（资金流出经营活动）；浦发处于扩表期，填这一项而非"贷款净减少额" - 银行单季 CF YoY/QoQ 波动天然剧烈（季初季末存款搬家、票据到期等扰动），看趋势别看绝对百分比
| 科目 | 26Q1 (亿元) | 25Q4 (亿元) | 25Q3 (亿元) | 25Q2 (亿元) | 最新期 YoY | 最新期 QoQ |
|---|---|---|---|---|---|---|
| 客户存款及同业存放净增加额 | 2,565.85 | 3,116.21 | 3,696.02 | 2,547.80 | +475.68% | -17.66% |
| 向央行借款净增加额 | 193.29 | 212.55 | N/A | N/A | N/A | -9.06% |
| 拆入资金净增加额 | 123.37 | -212.94 | -42.84 | 144.79 | N/A | +157.94% |
| 客户贷款及垫款净减少额 | N/A | N/A | N/A | N/A | N/A | N/A |
| 客户贷款及垫款净增加额（流出） | 1,382.45 | 483.26 | 503.94 | 648.90 | -30.18% | +186.07% |
| 支付的各项税费 | 42.53 | 43.35 | 47.21 | 116.51 | +5.53% | -1.89% |
| 支付其他经营性现金 | 471.99 | -515.15 | 585.33 | 512.76 | +72.03% | +191.62% |
| 经营活动现金流净额 | 917.24 | 2,103.60 | 1,442.19 | 2,242.24 | +145.41% | -56.40% |
| 投资活动现金流净额 | 172.25 | -944.53 | -885.46 | -266.60 | -89.69% | +118.24% |
| 发行债券收到的现金 | 3,592.01 | 4,409.45 | 2,563.33 | 3,275.35 | -11.79% | -18.54% |
| 偿还债务支付的现金 | 4,332.90 | 4,169.31 | 3,723.81 | 4,862.78 | +13.75% | +3.92% |
| 分配股利/利润/偿付利息 | 32.75 | 224.13 | 85.37 | 91.78 | -36.48% | -85.39% |
| 筹资活动现金流净额 | -782.18 | -1.73 | -1,253.90 | -1,686.08 | -485.99% | -45112.72% |
| 现金及现金等价物净增加额 | 294.50 | 1,143.98 | -704.28 | 283.70 | +298.04% | -74.26% |
| 期末现金及现金等价物余额 | 3,629.01 | 3,334.51 | 2,190.53 | 2,749.37 | +40.25% | +8.83% |
6. 现金流量表 — TTM (_ttm)
fdmt_cf_bank_n_ttmp。
| 科目 | 26Q1 (亿元) | 25Q4 (亿元) | 25Q3 (亿元) | 25Q2 (亿元) | 最新期 YoY | 最新期 QoQ |
|---|---|---|---|---|---|---|
| 客户存款及同业存放净增加额 | 11,912.05 | 9,791.91 | 5,526.89 | 3,218.82 | +1639.37% | +21.65% |
| 向央行借款净增加额 | 405.84 | 212.55 | N/A | N/A | N/A | +90.94% |
| 拆入资金净增加额 | 123.37 | N/A | -47.94 | 431.67 | -46.66% | N/A |
| 客户贷款及垫款净减少额 | N/A | N/A | N/A | N/A | N/A | N/A |
| 客户贷款及垫款净增加额（流出） | 3,023.87 | 3,621.58 | 3,605.81 | 3,567.82 | -30.04% | -16.50% |
| 支付的各项税费 | 261.40 | 259.17 | 240.60 | 268.38 | -12.48% | +0.86% |
| 支付其他经营性现金 | 1,054.91 | 857.29 | 1,115.84 | 678.86 | +1149.77% | +23.05% |
| 经营活动现金流净额 | 6,695.62 | 3,758.36 | -607.18 | 702.45 | +906.45% | +78.15% |
| 投资活动现金流净额 | -1,889.43 | -391.20 | -304.92 | -102.95 | -346.75% | -382.98% |
| 发行债券收到的现金 | 13,840.14 | 14,320.29 | 14,598.32 | 13,213.43 | -6.18% | -3.35% |
| 偿还债务支付的现金 | 17,090.00 | 16,566.36 | 15,729.48 | 14,027.54 | +28.47% | +3.16% |
| 分配股利/利润/偿付利息 | 434.95 | 453.76 | 140.03 | 557.43 | -23.30% | -4.15% |
| 筹资活动现金流净额 | -3,725.76 | -2,740.94 | -1,300.59 | -1,401.53 | -537.49% | -35.93% |
| 现金及现金等价物净增加额 | 1,041.48 | 598.27 | -2,207.46 | -807.08 | +360.57% | +74.08% |
| 期末现金及现金等价物余额 | 4,375.99 | 3,334.51 | 380.91 | 1,929.16 | +87.28% | +31.23% |
7. 趋势图
7.1 单季营收 vs 归母净利润（亿元）
xychart-beta
title "SPDB 单季营收 (上线) vs 归母净利 (下线)"
x-axis [25Q2, 25Q3, 25Q4, 26Q1]
y-axis "亿元"
line [446.37, 417.21, 381.52, 465.73]
line [121.39, 90.82, 107.10, 178.61]
7.2 TTM 营收 vs 归母净利润（亿元）
xychart-beta
title "SPDB TTM 营收 (上线) vs 归母净利 (下线)"
x-axis [25Q2, 25Q3, 25Q4, 26Q1]
y-axis "亿元"
line [1600.65, 1731.89, 1739.64, 1746.15]
line [438.34, 488.53, 500.17, 502.80]
mermaid
xychart-beta上下线分别对应代码块里第一条 / 第二条line，渲染时按 y 范围自动缩放。如果前端不支持 xychart，可以查看下面的源数据：单季营收：25Q2=446.37, 25Q3=417.21, 25Q4=381.52, 26Q1=465.73 单季归母净利：25Q2=121.39, 25Q3=90.82, 25Q4=107.10, 26Q1=178.61 TTM 营收：25Q2=1600.65, 25Q3=1731.89, 25Q4=1739.64, 26Q1=1746.15 TTM 归母净利：25Q2=438.34, 25Q3=488.53, 25Q4=500.17, 26Q1=502.80
附录 A：SQL 查询语句（可复现）
通用模板：每个 END_DATE 取最新 PUBLISH_DATE 的那条（处理重述/审计版）。-- 浦发银行 PARTY_ID
SELECT "PARTY_ID" FROM md_security
WHERE "TICKER_SYMBOL"='600000' AND "EXCHANGE_CD"='XSHG';
-- → 603
-- 资产负债表（时点数）
SELECT DISTINCT ON ("END_DATE")
"END_DATE", "PUBLISH_DATE",
"T_ASSETS", "T_LIAB", "T_EQUITY_ATTR_P", "T_SH_EQUITY",
"DISBUR_LA", "DEPOS", "BOND_PAYABLE", "CB_BORR",
"C_RESER_CB", "DEPOS_IN_OTH_BFI", "LOAN_TO_OTH_BANK_FI",
"TRADING_FA", "DEBT_INVEST", "OTH_DEBT_INVEST",
"PAID_IN_CAPITAL", "CAPITAL_RESER", "RETAINED_EARNINGS",
"MINORITY_INT"
-- ...全部字段见 fdmt_bs_bank_new_lt
FROM fdmt_bs_bank_new_lt
WHERE "PARTY_ID" = 603
ORDER BY "END_DATE" DESC, "PUBLISH_DATE" DESC
LIMIT 8;
-- 利润表 单季 PIT
SELECT DISTINCT ON ("END_DATE")
"END_DATE", "PUBLISH_DATE",
"REVENUE", "N_INT_INCOME", "INT_INCOME", "INT_EXP",
"N_COMMIS_INCOME", "INVEST_INCOME",
"GENL_ADMIN_EXP", "CREDIT_IMPAIR_LOSS", "ASSETS_IMPAIR_LOSS",
"OPERATE_PROFIT", "T_PROFIT", "INCOME_TAX",
"N_INCOME", "N_INCOME_ATTR_P", "MINORITY_GAIN"
FROM fdmt_is_bank_n_q_pit
WHERE "PARTY_ID" = 603
ORDER BY "END_DATE" DESC, "PUBLISH_DATE" DESC
LIMIT 8;
-- 利润表 TTM PIT —— 同上，表换成 fdmt_is_bank_n_ttmp
-- 现金流 单季 PIT —— 表换成 fdmt_cf_bank_n_q_pit
-- 现金流 TTM PIT —— 表换成 fdmt_cf_bank_n_ttmp
附录 B：表名 / 字段后缀约定速查
| 表 | 含义 | 表 | 含义 | |---|---|---|---| | `fdmt_bs_bank_new_lt` | 银行资产负债表（新准则） | `fdmt_bs_bank_lt` | 旧准则 | | `fdmt_is_bank_n_q_pit` | 银行利润表 单季 PIT | `fdmt_is_bank_n_ttmp` | 银行利润表 TTM PIT | | `fdmt_cf_bank_n_q_pit` | 银行现金流 单季 PIT | `fdmt_cf_bank_n_ttmp` | 银行现金流 TTM PIT | | `vw_fdmt_bs_bank_new` | BS 新准则视图（含 PIT 拼接） | - | - | **后缀语义**： - `_n_*_pit` / `_n_q_pit` / `_n_ttmp` —— **新准则** + **披露时点对齐**，回测必须用，做财报展示也安全 - `_q` —— 单季度（当季发生额） - `_ttmp` / `ttm_pit` —— TTM = 截至该期末的过去 12 个月累计 - `_lt` —— 长表，含当期 + 上期对比 + 重述（多版本） - `_bank_*` —— 银行业专用口径（浦发用这个）；通用 `fdmt_is_*` 对银行不适用数据缺口
- 无（关键字段在最近 4 期均有值）。
- 个别明细字段（如
F_VALUE_CHG_GAIN/FOREX_GAIN等非核心项）在部分期可能为 NULL，已按 N/A 显示。