002655 深市 共达电声

                  共达电声股份有限公司2021年度财务决算报告

  一、合并报表范围及审计

  1、2021年度公司合并报表范围

  母公司：共达电声股份有限公司

  全资子公司：深圳市共达电声科技有限公司、青岛共达智能科技创新中心有限公司。

  2、2021年度公司合并报表范围变更情况

  2021年度公司合并报表范围未发生变更。

  3、2021年度公司合并报表审计

  公司 2021 年度会计报表已经容诚会计师事务所（特殊普通合伙）审计，出具容诚审字[2022]518Z0190 号标准无保留意见的审计报告。

  二、报告期主要财务数据和指标

                                          2021 年            2020 年        本年比上年增减      2019 年

  营业收入（元）                        936,756,205.71        1,180,095,857.95          -20.62%      984,325,864.30

  归属于上市公司股东的净利润（元）    65,553,563.90          45,935,814.22          42.71%      30,818,475.17

  归属于上市公司股东的扣除非经常

  性损益的净利润（元）                  68,379,817.18          45,868,018.09          49.08%      31,729,822.63

  经营活动产生的现金流量净额（元）      11,672,156.23        184,936,880.67          -93.69%      80,759,594.99

  基本每股收益（元/股）                        0.18                  0.13          38.46%              0.09

  稀释每股收益（元/股）                        0.18                  0.13          38.46%              0.09

  加权平均净资产收益率                        11.28%                8.45%          2.83%            6.11%

                                          2021 年末          2020 年末        本年末比上年末      2019 年末

                                                                                    增减

  总资产（元）                        1,167,620,937.15        1,077,122,987.14          8.40%    1,187,322,843.62

  归属于上市公司股东的净资产（元）    623,853,540.93        521,355,591.60          19.66%      520,333,739.75

三、财务状况 、经营成果和现金流量分析
（一）财务状况分析 （ 单位：万元）


        项目                      期末余额                      期初余额              比重增减    金额变动幅                重大变动说明

                        金额          占总资产比例(%)  金额          占总资产比例(%)                  度(%)

      货币资金            10,421.70              8.93      6,138.38              5.70        3.23        69.78  短期借款增加所致

      应收票据              6,123.07              5.24      1,078.11              1.00        4.24        467.94  客户以票据结算的货款增加所致

      应收账款            27,209.72            23.30      30,332.64            28.16        -4.86        -10.30

      应收款项融资          2,451.29              2.10          2.68              0.00        2.10      91,199.98  客户用信用等级较高的银行承兑汇票结算的货款增加所致

      预付款项              202.30              0.17        69.57              0.06        0.11        190.78  预付货款增加所致

    其他应收款              176.05              0.15        162.28              0.15        0.00          8.49

        存货              23,239.65            19.90      18,191.99            16.89        3.01        27.75

    其他流动资产              8.62              0.01        124.55              0.12        -0.11        -93.08  预缴的土地使用税减少所致

      固定资产            34,532.25            29.57      37,689.53            34.99        -5.42        -8.38

      在建工程              1,464.26              1.25      1,363.33              1.27        -0.02          7.40

      无形资产              8,818.64              7.55      9,468.07              8.79        -1.24        -6.86

    长期待摊费用            446.25              0.38        590.68              0.55        -0.17        -24.45

  递延所得税资产          1,393.43              1.19        961.42              0.89        0.30        44.93  可抵扣暂时性差异增加所致

  其他非流动资产            274.86              0.24      1,539.07              1.43        -1.19        -82.14  预付设备款减少所致

      短期借款            18,627.19            15.95      14,650.49            13.60        2.35        27.14

      应付票据              5,851.43              5.01      5,583.22              5.18        -0.17          4.80

      应付账款            19,220.41            16.46      26,583.81            24.68        -8.22        -27.70

      合同负债                30.30              0.03        114.38              0.11        -0.08        -73.51  预收货款减少所致

    应付职工薪酬            5,994.75              5.13      5,674.21              5.27        -0.14          5.65

      应交税费              458.59              0.39        463.29              0.43        -0.04        -1.01

    其他应付款              367.37              0.31      2,326.13              2.16        -1.85        -84.21  本期员工持股计划完成非交易过户所致

一年内到期的非流动负债            -                -        168.98              0.16    -168.98            -100  偿还融资租赁借款所致

    其他流动负债            3,602.05              3.08        12.22              0.01        3.07      29,371.80  主要系已贴现未终止确认的票据增加所致

      递延收益              224.64              0.19          0.00              0.00        0.19

        股本              36,000.00            30.83      36,000.00            33.42        -2.59          0.00

      资本公积              5,612.43              4.81      6,926.94              6.43        -1.62        -18.98

    其他综合收益              -13.10            -0.01        -22.11            -0.02        0.01        -40.74  汇率变动所致

      盈余公积              3,338.21              2.86      2,726.91