002832 深市 比音勒芬

              比音勒芬服饰股份有限公司

                2021 年度财务决算报告

一、2021 年度公司财务报表的审计情况

    比音勒芬服饰股份有限公司（以下简称“公司”）2021 年财务报表已经华兴会计师事务所
（特殊普通合伙）审计，出具了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，公允反映了公司 2021 年 12 月 31 日的合
并及母公司财务状况，以及 2021 年度的合并及母公司经营成果和现金流量。
二、主要财务数据和指标

                                                                      单位：万元

            项目                    2021 年              2020 年              同比增减

 营业收入                              271,998.93            230,332.62              18.09%

 归属于上市公司股东的净利润              62,454.15            49,882.24              25.20%

 归属于上市公司股东的扣除非              58,028.33            46,328.07              25.26%
 经常性损益的净利润

 经营活动产生的现金流量净额              89,752.36            63,684.96              40.93%

 基本每股收益（元/股）                        1.15                0.95              21.05%

 稀释每股收益（元/股）                        1.15                0.94              22.34%

 加权平均净资产收益率                      21.73%              22.97%              -1.24%

            项目                  2021 年末            2020 年末        本年末比上年末增减

 总资产                                486,295.69            374,859.87              29.73%

 归属于上市公司股东的净资产            324,544.16            241,682.58              34.29%

三、经营成果情况分析

    （一）总体经营情况

                                                                      单位：万元

            项目                  2021 年度            2020 年度            同比增减

          营业收入                    271,998.93            230,332.62              18.09%

          营业利润                      73,775.19            58,199.36              26.76%

          利润总额                      73,267.05            58,512.77              25.22%

          净利润                      62,454.09            49,880.24              25.21%

  归属于母公司股东的净利润              62,454.15            49,882.24              25.20%

    （二）营业收入分析

                                                                      单位：万元

 分行业      营业收入      营业成本      毛利率      营业收入同    营业成本年    毛利率同比
                                                        比增减      同比增减      增减

 服装服饰    271,998.93    63,416.06      76.69%      18.09%        5.42%        2.81%

 分产品      营业收入      营业成本      毛利率      营业收入同    营业成本年    毛利率同比
                                                        比增减      同比增减      增减

 上装类      115,525.40    24,036.64      79.19%      14.07%        -4.58%        4.06%

 下装类      57,741.30      11,643.41      79.84%        9.62%        -9.26%        4.20%

 外套类      76,095.40      19,030.78      74.99%      29.98%      18.53%        2.41%

 其他类      22,632.31      8,705.24      61.54%      26.88%      43.24%        -4.39%

 其他业务          4.53            -      100.00%      79.93%

  收入

    报告期内，公司实现营业总收入 27.20 亿元，比上年同期增长 18.09%，主要是公司通过
持续研发投入、产品创新、品牌力提升、营销网络升级、供应链管理强化、开店加速等方式驱动业绩增长。

    （三）期间费用分析

                                                                      单位：万元

        项目            2021 年度        2020 年度          变动率      占营业收入比例

      销售费用              104,105.25        88,536.85          17.58%          38.27%

      管理费用              15,626.76        13,263.34          17.82%            5.75%

      研发费用                8,338.81          6,480.49          28.68%            3.07%

      财务费用                2,180.55            969.93          124.82%            0.80%

        合计                130,251.37        109,250.60          19.22%          47.89%

    财务费用为 2,180.55 万元，同比增长 124.82%， 主要是公司首次执行新租赁准则所致。
四、财务状况分析

    （一）总体财务状况

                                                                      单位：万元

        项目                2021 年末              2020 年末          本年末比上年末增减

 资产总额                          486,295.69              374,859.87                29.73%

 负债总额                          161,654.75              133,086.02                21.47%

 所有者权益                        324,640.93              241,773.85                34.27%

 归属于上市公司股东                324,544.16              241,682.58                34.29%
 权益

    报告期末，公司所有者权益增长 34.27%，主要是公司销售业绩增长及可转换公司债券转
股所致。

    （二）资产状况分析

                                                                      单位：万元

                                2021 年末                    2020 年末

        项目                                                                      比重增减
                          金额      占总资产比例      金额      占总资产比例

 流动资产                364,496.59        74.95%      307,920.04        82.14%      -7.19%

 非流动资产              121,799.10        25.05%      66,939.83        17.86%      7.19%

 其中：固定资产            24,433.78          5.02%      23,921.64          6.38%      -1.36%

      在建工程            14,816.55          3.05%        4,912.08          1.31%      1.74%

      使用权资产          40,744.87          8.38%              -          0.00%      8.38%

      无形资产            11,954.87          2.46%      11,486.48          3.06%      -0.61%

      长期待摊费用        10,524.31          2.16%      10,497.29          2.80%      -0.64%