002832 深市 比音勒芬

              比音勒芬服饰股份有限公司

                2023 年度财务决算报告

一、2023 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”）2023 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 2023 年 12 月 31 日的合
并及母公司财务状况，以及 2023 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                    2023 年              2022 年              同比增减

 营业收入                                353,613.27            288,484.18              22.58%

 归属于上市公司股东的净利润              91,075.40            72,759.78              25.17%

 归属于上市公司股东的扣除非              86,745.76            67,057.89              29.36%
 经常性损益的净利润

 经营活动产生的现金流量净额              129,588.03            94,223.60              37.53%

 基本每股收益（元/股）                        1.60                  1.28              25.00%

 稀释每股收益（元/股）                        1.60                  1.28              25.00%

 加权平均净资产收益率                      20.31%              19.35%                0.96%

            项目                  2023 年末            2022 年末        本年末比上年末增减

 总资产                                  672,764.29            557,888.59              20.59%

 归属于上市公司股东的净资产              489,665.01            413,003.35              18.56%

三、经营成果情况分析

  （一）总体经营情况

                                                                      单位：万元

            项目                    2023 年              2022 年              同比增减

          营业收入                      353,613.27            288,484.18              22.58%

          营业利润                      106,250.10            85,530.73              24.22%

          利润总额                      105,875.51            85,564.35              23.74%

          净利润                        91,074.95            72,759.92              25.17%

  归属于母公司股东的净利润              91,075.40            72,759.78              25.17%

  （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      350,750.72      73,374.71      79.08%      21.58%      12.54%        1.68%

  其他          2,862.55      2,265.79      20.85%                                    20.85%

 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      151,429.08      27,792.23      81.65%      19.93%        9.49%        1.75%

 下装类        70,893.13      13,343.75      81.18%      15.63%        7.37%        1.45%

 外套类        98,277.08      21,807.42      77.81%      28.99%      18.63%        1.94%

 其他类        30,151.43      10,431.31      65.40%      21.97%      15.80%        1.85%

  其他          2,862.55      2,265.79      20.85%                                    20.85%

  报告期内，公司实现营业总收入 35.36 亿元，比上年同期增长 22.58%，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            2023 年度        2022 年度          变动率        占营业收入比例

      销售费用              131,155.15        103,637.26          26.55%          37.09%

      管理费用              27,745.77          19,563.21          41.83%            7.85%

      研发费用              12,411.28          10,018.29          23.89%            3.51%

      财务费用                -2,767.31          -778.26          -255.58%            -0.78%

        合计                168,544.90        132,440.50          27.26%          47.66%

  财务费用为-2,767.31 万元，同比减少 255.58%，主要系大额定期存款利息收入增加所致；管理费用为 27,745.77 万元，同比增加 41.83%，主要系职工薪酬、中介服务费及办公差旅费增加所致。

    四、财务状况分析

  （一）总体财务状况

                                                                      单位：万元

        项目                2023 年末              2022 年末          本年末比上年末增减

 资产总额                          672,764.29              557,888.59                  20.59%

 负债总额                          182,990.89              144,740.24                  26.43%

 所有者权益                        489.773.39              413,148.35                  18.55%

 归属于上市公司股东                489,665.01              413,003.35                  18.56%
 权益

  报告期末，公司所有者权益增长 18.55%，主要是公司销售业绩增长所致。

  （二）资产状况分析

                                                                      单位：万元

                                2023 年末                      2022 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                432,735.58        64.32%      412,415.49        73.92%      -9.60%

 非流动资产              240,028.70        35.68%      145,473.10        26.08%      9.60%

 其中：固定资产            58,066.59          8.63%      46,150.70          8.27%      0.36%

 在建工程                    327.86          0.05%        7,011.42          1.26%      -1.21%

 使用权资产                44,820.79