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IPO观察哨丨瑞尔齿科IPO：3年亏12亿利润飞了！毛利率暴增138%有蹊跷？

2020年，中国每百万人中牙医人数为175人，远低于其他发达国家或者中等发达国家的水平。如欧洲发达国家或中等发达国家每百万人中牙医人数为810人，美国这一人数约为608人，发展中国家巴西每百万人中牙医数量为1200人。
中国牙医数量明显不足，存在较大的人才缺口。
瑞尔作为民营高端口腔医院，相比于公立医院、专科医院来说，吸引人才最大的竞争力就是工资薪金，在别的附加条件上，很难与竞争对手相抗衡，因此，公司只能不断的斥巨资以留住金字塔顶端的医生，以维持口腔医院的良性运作。
招股书显示，2019年~2021年，瑞尔的销售成本分别为9.17亿元、9.88亿元、11.51亿元，占总收入的比例分别为84.8%、89.9%、75.9%，也正因为高昂的销售成本，公司的毛利率较低，分别为15.2%、10.1%、24.1%。
从明细来看，销售成本中最主要的部分为 ....

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当代人颜值焦虑：医美和整牙，都要配齐-钛媒体官方网站

当代人颜值焦虑：医美和整牙，都要配齐-钛媒体官方网站
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牙科诊所牛股赛道又添新成员！瑞尔集团拟登陆港股，高盛、高瓴、淡马锡已布局，第二个"通策医疗"？

牙科诊所牛股赛道又添新成员！瑞尔集团拟登陆港股，高盛、高瓴、淡马锡已布局，第二个"通策医疗"？
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高端口腔医疗服务商瑞尔集团递交主板上市申请 _ 东方财富网

高端口腔医疗服务商瑞尔集团递交主板上市申请 _ 东方财富网
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