002170 深市 芭田股份

  深圳市芭田生态工程股份有限公司
              2023 年度财务决算报告

  一、2023 年度公司财务报表的审计情况

      公司 2023 年度财务报表按照《企业会计准则》的规定编制，在所有重大方

  面公允反映了公司截至 2023年 12 月31日的财务状况以及 2023 年度的经营成果

  和现金流量。上述财务报表已经深圳久安会计师事务所（特殊普通合伙）审计，
  出具了久安审字[2024]第 00045 号标准无保留意见的审计报告，现将 2023 年度

  合并财务报表反映的主要财务数据报告如下：

  二、报告期财务状况、经营成果和现金流量情况

  （一）报告期资产变动情况

                                                                            金额单位:人民币万元

      项目                  报告期末                    报告期初              增减额    变动比率
                        金额          占比        金额        占比

 货币资金                  53,972.79      10.14%      65,638.17      13.89%    -11,665.38    -17.77%

 应收票据                  4,559.46      0.86%        3,595.22      0.76%        964.24    26.82%

 应收账款                  7,313.35      1.37%      10,376.10      2.20%      -3,062.75    -29.52%

 应收款项融资              1,147.28      0.22%        2,558.10      0.54%      -1,410.82    -55.15%

 预付款项                  17,596.83      3.31%      19,767.04      4.18%      -2,170.22    -10.98%

 其他应收款                2,541.27      0.48%        2,433.48      0.51%        107.80      4.43%

 存货                      57,265.57      10.76%      42,575.10      9.01%      14,690.47    34.50%

 其他流动资产              14,038.83      2.64%      11,459.52      2.43%      2,579.31    22.51%

  流动资产合计          158,435.37      29.78%      158,402.73      33.52%        32.64      0.02%

 长期应收款                1,541.63      0.29%        1,741.17      0.37%        -199.54    -11.46%

 长期股权投资              12,162.13      2.29%      12,207.73      2.58%        -45.59    -0.37%

 其他权益工具投资          3,080.52      0.58%        3,711.47      0.79%        -630.95    -17.00%

 固定资产                127,059.92      23.88%      101,361.70      21.45%      25,698.23    25.35%

 在建工程                119,780.03      22.51%      84,564.99      17.90%      35,215.04    41.64%

使用权资产                  771.45      0.14%          31.52      0.01%        739.92  2347.22%

 无形资产                  79,798.90      15.00%      80,209.16      16.97%        -410.26    -0.51%

 商誉                      6,836.45      1.28%        6,836.45      1.45%          0.00      0.00%

 长期待摊费用              4,804.23      0.90%        4,572.99      0.97%        231.24      5.06%

 递延所得税资产            10,789.44      2.03%        9,847.64      2.08%        941.80      9.56%

 其他非流动资产            7,045.87      1.32%        9,060.35      1.92%      -2,014.48    -22.23%


  非流动资产合计          373,670.58      70.22%      314,145.18      66.48%      59,525.41    18.95%

      资产总计            532,105.95    100.00%      472,547.91    100.00%      59,558.04    12.60%

    资产项目增减变动幅度达 30%以上的说明：

    1、应收款项融资减少，主要因为收到客户开具的低风险承兑汇票减少所致。

    2、存货增加，主要因为贵州芭田与韶关芭田在建项目投产（试产）存货储备增

      加所致。

    3、在建工程增加，本期公司之子公司贵州芭田小高寨磷矿工程、贵州芭田新能

    源公司新能源项目开工投入同比增加所致。

    4、使用权资产增加，原因是芭田总部续签办公楼租赁合同按准则确认使用权资

    产所致。

    （二）报告期负债变动情况分析

                                                                                单位：人民币万元

      项目                  报告期末                    报告期初              增减额      变动比率
                        金额          占比          金额          占比

  短期借款              144,766.38      50.16%      108,857.50      43.05%        35,908.88    32.99%

  应付票据              20,604.00      7.14%      13,051.00      5.16%          7,553.00    57.87%

  应付账款              25,164.27      8.72%      36,553.21      14.46%        -11,388.94    -31.16%

  合同负债              13,641.06      4.73%      28,375.83      11.22%        -14,734.77    -51.93%

  应付职工薪酬            3,663.68      1.27%        3,451.00      1.36%          212.68    6.16%

  应交税费                7,826.17      2.71%        1,555.90      0.62%          6,270.27  403.00%

  其他应付款              6,775.65      2.35%        6,903.94      2.73%          -128.29    -1.86%

  其中：应付利息                        0.00%          50.01      0.02%            -50.01  -100.00%

  一年内到期的非

    流动负债            21,020.54      7.28%        4,132.91      1.63%        16,887.63  408.61%

  其他流动负债            3,994.58      1.38%        6,249.46      2.47%        -2,254.88    -36.08%

  流动负债合计          247,456.33      85.75%      209,130.76      82.70%        38,325.58    18.33%

  长期借款              13,300.00      4.61%      23,900.00      9.45%        -10,600.00    -44.35%

租赁负债                    418.40      0.14%            0.00      0.00%          418.40

  长期应付款            22,680.97      7.86%      15,000.00      5.93%          7,680.97    51.21%

  预计负债                1,680.61      0.58%        1,612.74      0.64%            67.86    4.21%

  递延收益                2,522.72      0.87%        2,815.88      1.11%          -293.16    -10.41%

  递延所得税负债            535.87      0.19%          407.91      0.16%          127.95    31.37%

  其他非流动负债              0.00      0.00%            4.50      0.00%            -4.50  -100.00%

  非流动负债合计        41,138.56      14.25%      43,741.04      17.30%        -2,602.47    -5.95%

      负债合计          288,594.90    100