002425 深市 凯撒文化

            凯撒（中国）文化股份有限公司

                2023 年财务决算报告

    凯撒（中国）文化股份有限公司（以下简称“公司”）2023 年财务报表已经致同会计师事
务所（特殊普通合伙）审计，出具了致同审字（2024）第 442A016330 号标准无保留意见的审计报告。公司全年合并营业收入 43,085.18 万元，归属母公司净利润-79,465.13 万元，营业收入比上年减少 30.65%，归属母公司净利润比上年下降 21.20%。现将有关财务决算情况报告如下：
一、财务状况

                                                              金额单位：人民币万元

  序号        项目        2023.12.31    2022.12.31    增减        重大变动说明

 （一） 资产

  1        货币资金        21,470.86      28,233.65  -23.95%

  2    交易性金融资产      10,000.00      15,000.00  -33.33%  期末未到期理财产品减少
                                                                  所致

  3        应收账款        33,962.31      45,347.86    -25.11%

  4        预付账款        10,672.35      19,027.62  -43.91%  主要系预付款项本期结转
                                                                  成本、费用所致

                                                                  主要系本年收回部分股权
  5      其他应收款        3,922.94      7,953.99  -50.68%  转让款以及计提减值准备
                                                                  所致

  6      其他非流动金融      22,578.31      41,316.58  -45.35%  主要系本年转让部分金融
              资产                                              资产所致

  7    其他非流动资产      29,594.32      43,364.58  -31.75%  主要为预付游戏开发费减
                                                                  少

  8        总资产        412,906.74    503,728.90  -18.03%

 （二） 负债

  1        短期借款        13,856.11      17,180.45  -19.35%


  2        应付账款        15,958.71      15,560.32    2.56%

  3        合同负债        11,446.46      10,938.97    4.64%

  4        其他应付款        1,420.80      2,214.84  -35.85%  主要为本年支付部分股权
                                                                  转让款及其他往来款所致

  5        预计负债          946.94          0.00            系本期计提未决诉讼的预
                                                                  计负债

                                                                  主要系其他非流动金融资
  6      递延所得税负债      3,654.23      5,424.37  -32.63%  产公允价值变动产生的应
                                                                  纳税暂时性差异减少所致

  7        负债合计        50,728.60      54,791.48

二、所有者权益情况

                                                                  金额单位：人民币万元

 序    项目      2023.12.31      2022.12.31      增减          重大变动说明

 号

    所有者权益

 1      股本          95,666.51      95,666.51      0.00%

 2    资本公积      281,712.58      281,712.58      0.00%

 3  其他综合收益        309.33          193.95      59.49% 汇率变动的影响

 4  未分配利润      -33,053.65        46,411.48    -171.22%

 5  少数股东权益      6,308.41        13733.09    -54.06%

三、经营情况

                                                              金额单位：人民币万元

 序    项目        2023 年        2022 年          增减          重大变动说明

 号

      营业收入      43,085.18          62,126.46      -30.65% 主要系本年版权运营、游
 1                                                            戏分成收入减少

 2    营业成本      41,121.12          56,235.25      -26.88%

 3    销售费用        1,568.16          1,631.64        -3.89%

 4    管理费用      13,856.63          14,049.26        -1.37%


 5    研发费用      18,790.95          10,045.57        87.06% 主要系委托开发费增加所
                                                              致

 6    财务费用        399.32            265.57        50.37% 主要系汇兑损失增加所致

 7    投资收益      -11,003.14            142.78    -7806.35% 主要系本年投资项目处置
                                                              产生亏损

 8  公允价值变动    -3,071.57        -11,081.77        72.28% 本年公允价值变动损失减
        损益                                                  少

 9  信用减值损失      -6037.55          -7066.58        14.56%

 10 资产减值损失    -36,724.19        -35,346.42        -3.90%

 11  利润总额      -90,071.83        -72,806.10      -23.71%

      所得税费用      -3,182.02            762.02      -517.57% 主要系本年经营亏损增加
 12                                                            所致

 13    净利润      -86,889.81        -73,568.12      -18.11%

    归属于母公司    -79,465.13        -65,565.51      -21.20%

 14 股东的净利润
四、现金流量分析

                                                                  金额单位：人民币万元

 序      项目        2023 年      2022 年        增减          变动原因说明

 号

 1  经营活动现金流    55,931.36      75,945.68      -26.35%

    入小计

 2  经营活动现金流    58,481.82      65,173.24      -10.27%

    出小计

 3  经营活动产生的    -2,550.46      10,772.44    -123.68% 主要系本年业务收款、税
    现金流量净额                                            费返还等减少所致

 4  投资活动现金流    57,260.21      69,255.06      -17.32%

    入小计

 5  投资活动现金流    59,274.77      98,889.49      -40.06%

    出小计

    投资活动产生的                                          主要系本年收到股权转让
 6  现金流量净额      -2,014.56      -29,634.44      93.20% 款增加以及理财产品减少
                                                              所致

 7  筹资活动现金流    24,017.72      41,200.16      -41.70%  主要系上年收到股权转让的
    入小计                                                    现金所致

 8  筹资活动现金流    26,292.69      39