002832 深市 比音勒芬

              比音勒芬服饰股份有限公司

                2022 年度财务决算报告

一、2022 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”）2022 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 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、主要财务数据和指标

                                                                      单位：万元

            项目                    2022 年              2021 年              同比增减

 营业收入                              288,484.18            271,998.93                6.06%

 归属于上市公司股东的净利润              72,759.78            62,454.15              16.50%

 归属于上市公司股东的扣除非              67,057.89            58,028.33              15.56%
 经常性损益的净利润

 经营活动产生的现金流量净额              94,223.60            89,752.36                4.98%

 基本每股收益（元/股）                        1.28                1.15              11.30%

 稀释每股收益（元/股）                        1.28                1.15              11.30%

 加权平均净资产收益率                      19.35%              21.73%              -2.38%

            项目                  2022 年末            2021 年末        本年末比上年末增减

 总资产                                557,888.59            486,295.69              14.72%

 归属于上市公司股东的净资产            413,003.35            324,544.16              27.26%

三、经营成果情况分析

    （一）总体经营情况

                                                                      单位：万元

            项目                  2022 年度            2021 年度            同比增减

          营业收入                    288,484.18            271,998.93                6.06%

          营业利润                      85,530.73            73,775.19              15.93%

          利润总额                      85,564.35            73,267.05              16.78%

          净利润                      72,759.92            62,454.09              16.50%

  归属于母公司股东的净利润              72,759.78            62,454.15              16.50%

    （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    288,484.18      65,201.66      77.40%        6.06%        2.82%        0.71%

 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      126,264.73      25,382.30      79.90%        9.30%        5.60%        0.71%

 下装类      61,312.00      12,427.84      79.73%        6.18%        6.74%        -0.11%

 外套类      76,186.98      18,383.39      75.87%        0.12%        -3.40%        0.88%

 其他类      24,714.47      9,008.14      63.55%        9.20%        3.48%        2.01%

 其他业务          6.00                    100.00%      32.59%

  收入

    报告期内，公司实现营业总收入 28.85 亿元，比上年同期增长 6.06%，主要是公司始终聚
焦于细分服饰领域，专注于核心竞争力的打造，针对中高端消费客群进行精准营销，通过创新驱动，持续提升产品力、渠道力和品牌力等方式驱动业绩增长。

    （三）期间费用分析

                                                                      单位：万元

        项目            2022 年度        2021 年度          变动率      占营业收入比例

      销售费用              103,637.26        104,105.25            -0.45%          35.92%

      管理费用              19,563.21        15,626.76          25.19%            6.78%

      研发费用              10,018.29          8,338.81          20.14%            3.47%

      财务费用                -778.26          2,180.55          -135.69%            -0.27%

        合计                132,440.50        130,251.37            1.68%          45.91%

    财务费用为-778.26 万元，同比减少 135.69%，主要是本期可转换公司债券已全部转股，
利息支出减少所致。
四、财务状况分析

    （一）总体财务状况

                                                                      单位：万元

        项目                2022 年末              2021 年末          本年末比上年末增减

 资产总额                          557,888.59              486,295.69                14.72%

 负债总额                          144,740.24              161,654.75                -10.46%

 所有者权益                        413,148.35              324,640.93                27.26%

 归属于上市公司股东                413,003.35              324,544.16                27.26%
 权益

    报告期末，公司所有者权益增长 27.26%，主要是公司销售业绩增长及公司可转换公司债
券转股所致。

    （二）资产状况分析

                                                                      单位：万元

                                2022 年末                    2021 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                412,415.49        73.92%      364,496.59        74.95%      -1.03%

 非流动资产              145,473.10        26.08%      121,799.10        25.05%      1.03%

 其中：固定资产            46,150.70        8.27%      24,433.78          5.02%      3.25%

 在建工程                  7,011.42        1.26%      14,816.55          3.05%      -1.79%

 使用权资产                33,256.81        5.96%      40,744.87          8.38%      -2.42%

 无形资产                  12,901.27        2.31%      11,954.87          2.46%      -0.15%

 长期待摊费用              11,148.91        2.0