002716 深市 金贵银业

        郴州市金贵银业股份有限公司

            2022 年度财务决算报告

    一、2022 年度财务报表基本状况

  （一）2022 年度公司财务报表的审计情况

    郴州市金贵银业股份有限公司（下称“公司”）2022 年度财务
报表已经天健会计师事务所（特殊普通合伙）审计，出具了天健审〔2023〕2-180 号标准无保留意见的审计报告。审计意见为：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，公允反映了公
司 2022 年 12 月 31 日的合并及母公司财务状况，以及 2022 年度的合
并及母公司经营成果和现金流量。

    （二）主要财务数据和财务指标

                                                        单位：元

      项    目          2022 年度        2021 年度        本年比上年

                                                                增减幅度

      营业收入        3,393,727,067.71  1,989,359,322.69      70.59%

      利润总额          -166,973,129.95    17,415,410.94      -1058.77%

      净利润          -167,031,162.18    14,935,887.29      -1218.32%

 归属于上市公司股东的                        14,935,887.29      -1218.32%

      净利润          -167,031,162.18

 剔除非经常性损益后归

 属于上市公司股东的净                      -102,277,902.21      -99.93%

        利润            -204,484,155.27

基本每股收益（元/股）            -0.08              0.01      -900.00%

 剔除非经常性损益后每                                            -80.00%

  股收益（元/股）                -0.09            -0.05

 经营活动产生的现金流                                            194.84%

      量净额            521,271,577.50  -549,650,789.90

 每股经营活动产生的现                                            196.00%

 金流量净额（元/股）              0.24            -0.25


      资产总额        4,112,341,840.94  4,156,060,717.07      -1.05%

      负债总额        2,272,104,204.48  2,145,334,580.39        5.91%

归属于上市公司股东的                                            -8.48%

    所有者权益        1,840,237,636.46  2,010,726,136.68

加权平均净资产收益率                                            -9.42%

      （%）                    -8.67%            0.75%

剔除非经常性损益后的                                            -5.47%

加权平均净资产收益率

      （%）                  -10.62%            -5.15%

      总股本          2,210,479,088.00  2,210,479,088.00        0.00%

  二、报告期内公司财务状况、经营成果和现金流量分析

  (一)财务状况分析

                                                单位：元

          项  目              2022 年度        2021 年度      同比增减

          货币资金              426,534,628.52    261,631,065.19  63.03%

          应收账款                1,671,252.34      1,474,765.74  13.32%

          预付款项                4,241,379.42      27,797,108.06  -84.74%

        其他应收款              73,346,794.04      88,178,484.71  -16.82%

            存货              1,169,784,628.36  1,213,297,032.91  -3.59%

        其他流动资产            77,826,703.71    106,862,550.42  -27.17%

          固定资产            1,109,472,091.20  1,209,793,068.01  -8.29%

          在建工程              49,748,278.69      54,026,716.71  -7.92%

        使用权资产                884,769.58        814,326.26  8.65%

          无形资产            1,153,083,466.11  1,159,599,166.06  -0.56%

        长期待摊费用            43,978,533.32      32,375,571.31  35.84%

      递延所得税资产            1,769,315.65        210,861.69  739.09%

      衍生金融负债              6,751,200.00              0.00  不适用

          应付账款              781,716,327.54    389,023,350.58  100.94%

          合同负债              40,297,111.19      18,915,840.16  113.03%

        应付职工薪酬              8,866,617.87      6,980,142.34  27.03%

          应交税费                9,701,820.43      10,437,674.82  -7.05%

        其他应付款            448,689,871.56    663,062,840.35  -32.33%

  一年内到期的非流动负债          423,248.11        366,976.00  15.33%

        其他流动负债              5,237,937.01      2,459,058.58  113.01%

          长期借款              692,157,188.50    692,037,700.34  0.02%

          租赁负债                  433,275.91        512,693.56  -15.49%

        长期应付款            243,761,113.34    279,469,248.88  -12.78%

          预计负债                1,251,951.53      1,251,951.53  0.00%


          递延收益              32,766,906.49      80,817,103.25  -59.46%

      递延所得税负债                49,635.00              0.00  不适用

      实收资本(或股本)        2,210,479,088.00  2,210,479,088.00  0.00%

          资本公积            2,505,809,981.18  2,497,479,046.04  0.33%

          减：库存股              4,325,814.06      4,325,814.06  0.00%

        其他综合收益              5,486,603.43      10,594,400.82  -48.21%

          专项储备              95,988,491.13    102,668,966.92  -6.51%

          盈余公积              145,174,447.80    145,174,447.80  0.00%

          未分配利润          -3,118,375,161.02  -2,951,343,998.84  -5.66%

    变动情况说明：

    货币资金同比增加 63.03%，主要系本期销售商品收到货款增加
所致。

    预付账款同比减少 84.74%，主要系本期预付供应商材料款减少
所致。

    长期待摊费用同比增加 35.84%，主要系本期子公司金和矿业发
生地质勘探费增加所致。

    递延所得税资产同比增加 739.09%，主要系本期套期保值业务影
响所致。

    应付账款同比增加 100.94%，主要系本期通过关联方郴投供应链
垫付资金采购原料增加所致。

    合同负债同比增加 113.03%，主要系本期预收客户预付货款增加
所致。

    其他应付款同比减少 32.33%，主要系本期偿付关联方郴投供应
链垫付资金增加所致。

    其他流动负债同比增加 113.01%，主要系公司预收客户货款相关
税金重分类增加所致


    递延收益同比减少 59.46%，主要系前期收到的递延补助资金本
期通过债转股方式归还导致递延收益减少。

    其他综合收益同比减少 48.21%，主要系本期香港子公司报表外
币折算差异所致。

  （二）经营成果分析

                                                            单位：元

    项  目        2022 年度        2021 年度        同比增减

    营业收入      3,393,727,067.71 1,989,359,322.69    70.59%

    营业成本      3,38