feat: CMA P1+P2 Round1 — 成本法对比+杜邦分析+本量利

2026-07-16 16:39:24 +08:00
parent 46fa811d52
commit 4b25f46124
8728 changed files with 1772671 additions and 151 deletions
@@ -420,3 +420,76 @@ def _build_scorecard_from_kpis(db: Session, period: str) -> dict:
        "overall_score": round(total_score / dim_count, 1) if dim_count > 0 else 0,
        "dimensions": dimensions,
    }
+
+
+# ============================================================
+# 杜邦分析 (CMA P2)
+# ============================================================
+
+@router.get("/dupont")
+def get_dupont_analysis(
+    entity: str = Query("bohai"),
+    db: Session = Depends(get_db),
+):
+    """杜邦分析 — ROE三级拆解 (CMA P2)"""
+    if entity == "bohai":
+        net_profit = 14.1  # 万
+        revenue = 383  # 万
+        total_assets = 533  # 万
+        equity = 114  # 万
+
+        net_profit_margin = round(net_profit / revenue * 100, 2)
+        asset_turnover = round(revenue / total_assets, 4)
+        financial_leverage = round(total_assets / equity, 2)
+        roe = round(net_profit_margin / 100 * asset_turnover * financial_leverage * 100, 2)
+
+        # 上期对比（模拟上一期数据）
+        prev_roe = round(11.2, 2)
+        roe_change = round(roe - prev_roe, 2)
+
+        return {
+            "entity": "bohai",
+            "entity_name": "陕西博海科技（IT服务）",
+            "period": "2026年H1",
+            "roe": roe,
+            "roe_change": roe_change,
+            "roe_trend": "up" if roe_change > 0 else "down",
+            "prev_roe": prev_roe,
+            "factors": {
+                "net_profit_margin": {
+                    "value": net_profit_margin,
+                    "label": "净利润率",
+                    "desc": "净利润/收入",
+                    "status": "🟡" if net_profit_margin < 5 else "✅",
+                    "assessment": "IT经销行业正常偏低",
+                    "raw": {"net_profit": net_profit, "revenue": revenue},
+                },
+                "asset_turnover": {
+                    "value": asset_turnover,
+                    "label": "资产周转率",
+                    "desc": "收入/总资产",
+                    "status": "🟡" if asset_turnover < 1 else "✅",
+                    "assessment": "资金效率中等",
+                    "raw": {"revenue": revenue, "total_assets": total_assets},
+                },
+                "financial_leverage": {
+                    "value": financial_leverage,
+                    "label": "财务杠杆",
+                    "desc": "总资产/净资产",
+                    "status": "🟡" if financial_leverage > 3 else "✅",
+                    "assessment": "负债率78.6%，偏高但可控",
+                    "raw": {"total_assets": total_assets, "equity": equity},
+                },
+            },
+            "raw_data": {
+                "net_profit": net_profit,
+                "revenue": revenue,
+                "total_assets": total_assets,
+                "equity": equity,
+            },
+            "insight": {
+                "improvement": "提高周转率或利润率，而非加杠杆",
+                "detail": f"净利润率{net_profit_margin}%偏低，资产周转率{asset_turnover}x中等，财务杠杆{financial_leverage}x偏高。改善方向：提升毛利率或加快库存周转。",
+            },
+        }
+    return {"error": "不支持的实体"}