002548 深市 金新农

          深圳市金新农科技股份有限公司

              2023 年度财务决算报告

  根据国家有关法规的规定，公司 2023 年度财务报表已经天健会计师事务所（特殊普通合伙）审计，并出具了无保留意见的审计报告。公司 2023 年度财务决算如下：
一、  公司主要财务指标

                                                                    单位：万元

          项    目          2023 年 12 月 31 日  2022 年 12 月 31    增减比例
                                  /2023 年度        日/2022 年度

 总资产                              598,340.85        697,849.10    -14.26%

 归属于上市公司股东的净资产          148,074.46        213,057.65    -30.50%

 营业收入                            404,038.78        397,393.62      1.67%

 营业成本                            439,391.19        403,253.60      8.96%

 归属于上市公司股东的净利润          -65,986.77          1,987.15  -3,420.68%

 归属于上市公司股东的扣除非

 经常性损益的净利润                  -57,089.78          -7,824.27    -629.65%

 基本每股收益（元/股）                    -0.84              0.03  -2,900.00%

 稀释每股收益（元/股）                    -0.84              0.04  -2,200.00%

 归属于公司普通股股东的加权

 平均净资产收益率                      -36.51%            1.03%    -37.54%

 资产负债率                              74.06%          68.74%      5.32%

 资产负债率（母公司）                    54.66%          54.13%      0.53%

二、  财务状况、经营成果和现金流量分析

  (一) 资产、负债和净资产情况

    1、总体财务状况

                                                                    单位：万元

        项    目          2023 年 12 月 31 日  2022 年 12 月 31 日  增减比例

          资产总计                  598,340.85        697,849.10      -14.26%

          负债合计                  443,121.66        479,691.70      -7.62%

      所有者权益合计              155,219.19        218,157.39      -28.85%


归属于母公司所有者权益合计        148,074.46        213,057.65      -30.50%

  2、资产状况分析

  （1）资产结构分析：

                                                                  单位：万元

    项 目            2023 年 12 月 31 日        2022 年 12 月 31 日    增减比例
                      金额        比例      金额      比例

  流动资产合计        167,387.32    27.98%  237,342.62    34.01%  -29.47%

 非流动资产合计      430,953.53    72.02%  460,506.48    65.99%    -6.42%

    资产总计          598,340.85      100%  697,849.10    100.00%  -14.26%

  （2）流动资产构成：

                                                                  单位：万元

    项 目          2023 年 12 月 31 日      2022 年 12 月 31 日    增减比例

                      金额      比例      金额      比例

    货币资金          75,437.81  45.07%  128,416.27  54.11%      -41.26%

 交易性金融资产          16.11    0.01%

    应收票据          2,411.11    1.44%    3,861.32    1.63%      -37.56%

    应收账款          8,074.26    4.82%    6,719.13    2.83%        20.17%

    预付款项          1,414.19    0.84%    4,309.19    1.82%      -67.18%

  其他应收款        11,442.31    6.84%  19,941.16    8.40%      -42.62%

      存货            68,439.42  40.89%  73,796.47  31.09%        -7.26%

  其他流动资产          152.11    0.09%      299.08    0.12%      -49.14%

  流动资产合计      167,387.32  100.00%  237,342.62  100.00%      -29.47%

  （3）非流动资产构成：

                                                                  单位：万元

      项 目          2023 年 12 月 31 日      2022 年 12 月 31 日    增减比例
                        金额      比例      金额      比例

    长期股权投资            27.6    0.01%      380.49    0.08%    -92.74%

 其他非流动金融资产    2,666.00    0.62%    8,136.00    1.77%    -67.23%

    投资性房地产        4,671.06    1.08%    4,844.81    1.05%    -3.59%

      固定资产        293,391.89    68.08%  226,763.57    49.24%    29.38%

      在建工程        58,369.28    13.54%  129,704.36    28.17%    -55.00%


  生产性生物资产      12,349.53    2.87%    15,962.98    3.47%    -22.64%

    无形资产        12,436.03    2.89%    13,109.25    2.85%    -5.14%

    使用权资产        30,937.70    7.18%    43,615.35    9.47%    -29.07%

      商誉            3,473.73    0.81%    3,520.53    0.76%    -1.33%

  长期待摊费用        4,684.59    1.09%    4,427.33    0.96%    5.81%

  递延所得税资产      7,329.20    1.70%    7,387.69    1.60%    -0.79%

  其他非流动资产        616.92    0.13%    2,654.12    0.58%    -76.76%

  非流动资产合计    430,953.53  100.00%  460,506.48  100.00%    -6.42%

  3、负债结构分析

                                                                  单位：万元

    项  目        2023 年 12 月 31 日      2022 年 12 月 31 日    增减比例
                    金额      比例      金额      比例

 流动负债合计      325,073.43    73.36%    344,708.79    71.86%      -5.70%

 非流动负债合计    118,048.23    26.64%    134,982.91    28.14%    -12.55%

  负债合计        443,121.66  100.00%    479,691.70  100.00%      -7.62%

  4、所有者权益分析

                                                                  单位：万元

        项    目          2023 年 12 月 31 日  2022 年 12 月 31 日  增减比例

          股本                      80,454.65          80,610.32    -0.19%

      其他权益工具                  3,765.73          3,768.81    -0.08%

        资本公积                  197,071.15        197,330.63    -0.13%

        库存股                                        1,420.59  -100.00%

        盈余公积                    7,549.55          7,549.55      0.00%

      未分配利润                -140,766.62          -74,781.07    88.24%

归属于母公司所有者权益合计          148,074.46        213,057.65    -30.50%