002524 深市 光正眼科

            光正眼科医院集团股份有限公司

                2023 年度财务决算报告

  公司2023年财务报表已经中审众环会计师事务所(特殊普通合伙)审计，出具了
众环审字(2024)0102253号标准无保留意见的审计报告。会计师的审计意见是：公司
财务报表在所有重大方面按照企业会计准则的规定编制，公允反映了光正眼科医院
集团股份有限公司2023年12月31日的合并及母公司财务状况，以及2023年度的合并
及母公司经营成果和现金流量。

    一、2023 年度主要财务数据及经营指标：

    1.主要财务数据：                                            单位：元

              项    目                    2023 年度              2022 年度          本年较上年增减

    营业收入                            1,074,903,561.82          767,444,605.07              40.06%

    归属于上市公司股东的净利润              9,255,045.17          -78,217,640.10            111.83%

    归属于上市公司股东的扣除非

 经常性损益的净利润                          -5,761,874.89        -291,068,144.87              98.02%

    经营活动产生的现金流量净额            38,905,978.76          124,329,575.96              -68.71%

              项    目                    2023 年末              2022 年末      本年末较上年末增减

    资产总额                            1,549,365,088.25        1,557,450,440.86              -0.52%

    归属于上市公司股东的净资产            283,257,684.81          273,057,664.03              3.74%

    2.主要经营指标：

              项  目                    2023 年度              2022 年度            变动幅度

    流动比率                                      0.42                  0.33              8.77%

    速动比率                                      0.36                  0.24              11.25%

    资产负债率                                  81.55%                82.36%              -0.81%

    应收帐款周转率                                7.59                  5.81              30.67%

    存货周转率                                  16.11                  10.42              54.64%

    每股收益                                      0.02                  -0.15            113.33%

    加权平均净资产收益率                        3.33%              -26.14%              29.47%

    二、财务状况、经营成果和现金流量分析（合并）

    （一）资产状况：


                                                                        单位：元

              主要项目                2023 年期末余额        2022 年期末余额        变动比例

    货币资金                      91,062,369.05          65,409,778.11      39.22%

    应收票据                        2,200,022.95          5,310,000.00      -58.57%

    应收账款                      119,251,416.51          70,925,139.46      68.14%

    应收款项融资                          0.00          4,500,000.00    -100.00%

    预付款项                      11,486,155.73          9,930,535.78      15.67%

    其他应收款                    30,285,396.50          32,626,625.22      -7.18%

    存货                            29,623,345.40          57,335,318.21      -48.33%

    合同资产                      26,942,132.59          20,179,541.70      33.51%

    其他流动资产                    5,618,179.46          3,277,291.02      71.43%

    长期股权投资                  12,578,418.24          17,006,955.76      -26.04%

    其他非流动金融资产              6,559,581.83          9,018,691.61      -27.27%

    投资性房地产                  76,700,446.45          67,966,459.99      12.85%

    固定资产                      131,497,032.89        152,354,991.23      -13.69%

    在建工程                      38,131,031.77          34,261,747.60      11.29%

    使用权资产                    450,022,321.17        500,987,045.12      -10.17%

    无形资产                      39,979,413.33          36,992,393.59        8.07%

    商誉                          377,258,789.44        378,523,291.09      -0.33%

    长期待摊费用                  50,485,031.68          50,121,822.57        0.72%

    递延所得税资产                49,684,003.26          40,617,165.80      22.32%

  货币资金年末较年初增长 39.22%，主要原因系本期医疗板块营业收入较上年同期大幅增长所致。

  应收票据年末较年初下降 58.57%，主要原因系本期背书转让的承兑汇票到期所致。

  应收账款年末较年初增长 68.14%，主要原因系报告期内医疗板块营业收入增加致使医保应收款增加所致。

  应收款项融资年末较年初下降 100%，主要原因系以票据结算的应收款项减少所致。

  存货年末较年初下降 48.33%，主要原因系本期存货使用，结转存货至主营业务成本所致。

  合同资产年末较年初增长 33.51%，主要原因系公司本期钢结构板块项目已完工
未结算增加所致。

  其他流动资产年末较年初增长 71.43%，主要原因系本期税费重分类所致。

    （二）负债状况：

                                                                        单位：元

              主要项目                2023 年期末余额        2022 年期末余额        变动比例

    短期借款                      263,595,630.71        200,281,521.38      31.61%

    应付票据                      32,209,936.40          19,621,077.75      64.16%

    应付账款                      229,061,901.72        255,882,347.77      -10.48%

    预收款项                        5,535,144.97            859,632.58      543.90%

    合同负债                      10,258,342.60          69,449,978.44      -85.23%

    应付职工薪酬                  30,835,808.20          33,698,743.39      -8.50%

    应交税费                      16,003,302.37          10,924,401.73      46.49%

    其他应付款                    46,642,660.94          56,515,445.65      -17.47%

    一年内到期的非流动负债        119,563,765.93        160,541,202.83      -25.52%

    其他流动负债                2,116,648.21        6,321,106.01    -66.51%

    长期借款                    76,582,100.00          550,000.00  13824.02%

    租赁负债                  417,267,283.89      448,362,850.62      -6.94%

    长期应付款                  13,248,050.49