002445 深市 中南文化

                中南红文化集团股份有限公司

                    2022 年度财务决算报告

一、公司财务报告的审计情况

    2022年度，公司财务报告按照企业会计准则的规定编制，公司财务报表已经利安达会计师事务所（特殊普通合伙）审计，并出具了标准无保留意见审计报告（利安达审字[2023] 第2034号）。
二、2022 年末财务状况
（一）资产构成及变动情况

                                                                                  单位：万元

          项目                  2022 年末              2021 年末                变动幅度

 流动资产：

  货币资金                              17,910.60              37,405.87                -52.12%

  交易性金融资产                        95,530.19              51,716.66                84.72%

  应收票据                                7,572.33              4,449.70                70.18%

  应收账款                              25,044.96              19,573.62                27.95%

  应收款项融资                            2,057.90              2,206.92                -6.75%

  预付款项                                4,405.74              4,053.17                  8.70%

  其他应收款                                972.94              3,761.35                -74.13%

  存货                                  19,577.56              21,558.00                -9.19%

  持有待售资产                                                    230.02              -100.00%

  其他流动资产                              620.10              1,368.69                -54.69%

  流动资产合计                          173,692.30            146,323.98                18.70%

 非流动资产：

  长期股权投资                            3,603.01              4,115.22                -12.45%

  其他非流动金融资产                    48,687.03              66,458.80                -26.74%

  投资性房地产                            4,218.46              3,970.44                  6.25%

  固定资产                              26,760.19              30,133.29                -11.19%

  在建工程                                  396.13                                            不适用

  使用权资产                                102.78                179.87                -42.86%

  无形资产                                5,132.19              5,262.76                -2.48%

  长期待摊费用                              23.24                                            不适用

  递延所得税资产                          5,455.63              8,646.53                -36.90%

 非流动资产合计                          94,378.66            118,766.90                -20.53%

        资产总计                      268,070.96            265,090.88                  1.12%

注：变动幅度尾数差异因金额四舍五入导致
重要变动说明：

    1、货币资金期末余额 17,910.6 万元，同比减少 19,495.27 万元，下降 52.12%，主要为本期购买金融
机构理财产品支付导致；

    2、交易性金融资产期末余额 95,530.19 万元，同比增加 43,813.53 万元，增长 84.72%，主要为本期购
买金融机构理财产品支付导致；

    3、应收票据期末余额 7,572.33 万元，同比增加 3,122.63 万元，增长 70.18%，主要为本期销售回款增
加导致；

    4、其他应收款期末余额 972.94 万元，同比减少 2,788.41 万元，下降 74.13%，主要为收回股权转让款
导致。

    5、持有待售资产期末余额为 0 万元，同比减少 230.02 万元，主要为持有待售的房产转至固定资产核
算导致；

    6、其他流动资产期末余额 620.10 万元，同比减少 748.59 万元，下降 54.69%，主要为收到增值税留抵
退税导致；

    7、在建工程期末余额 396.13 万元，同比增加 396.13 万元，主要为本期新建光伏电站项目导致；

    8、使用权资产期末余额 102.78 万元，同比减少 77.09 万元，下降 42.86%，主要为本期计提折旧导致；
    9、长期待摊费用期末余额 23.24 万元，同比增加 23.24 万元，主要为本期新增房屋装修费导致；

    10、递延所得税资产期末余额 5,455.63 万元，同比减少 3,190.90 万元，下降 36.90%。主要为确认的
可抵扣暂时性差异减少导致。因 2022 年提前执行财政部颁布的《企业会计准则解释第 16 号》“关于单项交易产生的资产和负债相关的递延所得税不适用初始确认豁免的会计处理”规定，变更递延所得税资产2021 年末金额。
（二）债务构成及变动情况

                                                                                  单位：万元

          项目                  2022 年末              2021 年末              变动幅度

流动负债：

  应付账款                                5,809.05              5,002.28                16.13%

  预收款项                                  484.68                484.68                  0.00%

  合同负债                                3,352.10              3,399.82                -1.40%

  应付职工薪酬                            2,092.73              1,643.63                27.32%

  应交税费                                1,719.68              1,006.78                70.81%

  其他应付款                            26,416.96              26,814.30                -1.48%

  一年内到期的非流动负债                    82.65                  76.40                  8.18%

  其他流动负债                            4,769.80              3,286.23                45.15%

  流动负债合计                          44,727.64              41,714.11                  7.22%

非流动负债：

  租赁负债                                  21.54                103.98                -79.28%

  预计负债                              23,077.26              24,104.07                -4.26%

          项目                  2022 年末              2021 年末              变动幅度

  递延所得税负债                          5,455.63              8,646.53                -36.90%

  非流动负债合计                        28,554.43              32,854.59                -13.09%

        负债合计                      73,282.07              74,568.70                -1.73%

注：变动幅度尾数差异因金额四舍五入导致
重要变动说明：

    1、应交税费期末余额 1,719.68 万元，同比增加 712.90 万元，增长 70.81%，主要为本期末应交增值税
及附加税较上年末增加导致