002881 深市 美格智能

                美格智能技术股份有限公司

                  2023年度财务决算报告

        一、合并范围情况

        截至 2023 年 12 月 31 日，直接纳入本公司合并报表范围的有子公司 7 家，

    间接持股的子公司 1 家，共计 8 家。分别为西安兆格电子信息技术有限公司、方

    格国际有限公司、众格智能科技（上海）有限公司、深圳市美格智联信息技术有

    限公司、深圳市美格智投创业投资有限公司、MeiG Smart Technology (Europe)

    GmbH、上海美骁智能信息技术有限公司、深圳市品速智联信息技术有限公司。

        二、主要财务数据

        2023 年度，公司实现营业收入 214,733.56 万元，比上年同期减少 6.88%；

    实现归属于上市公司股东的净利润 6,450.90 万元，比上年同期减少 49.54%；基

    本每股收益 0.2480 元/股，加权平均资产收益率 4.80%。截至 2023 年 12 月 31

    日，公司总资产为214,472.08 万元，归属于上市公司股东的净资产为 148,085.77

    万元。

                            2023 年              2022 年          本年比上年增减          2021 年

营业收入（元）          2,147,335,609.98    2,305,932,239.94              -6.88%    1,969,075,012.05

归属于上市公司股东        64,509,024.24      127,835,728.53              -49.54%      118,140,039.14
的净利润（元）
归属于上市公司股东

的扣除非经常性损益        36,968,991.69        98,638,291.59              -62.52%        66,948,269.41
的净利润（元）

经营活动产生的现金        -31,313,061.94        31,824,265.56            -198.39%      -199,608,827.27
流量净额（元）

基本每股收益（元/股）            0.2480              0.5393              -54.01%              0.5011

稀释每股收益（元/股）            0.2479              0.5371              -53.84%              0.4973

加权平均净资产收益                4.80%              16.97%              -12.17%              19.05%
率

                          2023 年末            2022 年末        本年末比上年末增减        2021 年末

总资产（元）            2,144,720,838.93    1,726,702,270.63              24.21%    1,502,593,645.55

归属于上市公司股东      1,480,857,725.62      819,418,405.34              80.72%      689,260,650.58
的净资产（元）

        三、资产、负债和所有者权益状况及分析

      （一）资产状况分析


        1、主要资产情况

                                                                            单位：人民币元

              项目                        2023 年 12 月 31 日                    2023 年 1 月 1 日

流动资产：

  货币资金                                            148,510,061.23                      85,115,375.42

  应收票据                                              3,445,948.90                      3,481,284.34

  应收账款                                            655,979,940.74                    416,819,300.01

  应收款项融资                                          38,426,901.01                      5,122,230.00

  预付款项                                              15,908,900.88                      52,370,820.81

  其他应收款                                            8,990,324.33                      15,210,294.14

  存货                                                526,318,670.04                    490,386,370.43

  其他流动资产                                        207,698,926.46                    200,543,565.62

流动资产合计                                        1,605,279,673.59                  1,269,049,240.77

非流动资产：

  长期股权投资                                          60,056,017.76                      66,062,069.92

  其他非流动金融资产                                  234,245,592.98                    198,874,592.44

  固定资产                                              21,268,748.53                      24,465,570.08

  使用权资产                                            24,036,711.62                      40,900,352.88

  无形资产                                            118,667,486.43                      75,446,102.56

  开发支出                                              12,921,730.78                      5,385,905.71

  长期待摊费用                                          5,587,487.17                      4,495,672.46

  递延所得税资产                                        59,564,485.45                      41,572,763.81

  其他非流动资产                                        3,092,904.62                        450,000.00

非流动资产合计                                        539,441,165.34                    457,653,029.86

资产总计                                            2,144,720,838.93                  1,726,702,270.63

        2、资产重大变化原因说明

        主要资产                                          重大变化说明

 货币资金                    同比增长 74.48%，主要是本年度非公开发行股票的募集资金到位

 应收账款                    同比增长 57.38%，主要是本年度大客户规模扩大导致应收款项增加

 应收款项融资                同比增长 650.20%，主要是本年度末未到期的银行承兑汇票增加

 预付款项                    同比减少 69.62%，主要是本年度末预付供应商的材料款减少

 其他应收款                  同比减少 40.89%，主要是本年度结转非公开发行股票的发行费用

 使用权资产                  同比减少 41.23%，主要是本年末待摊的使用权资产折旧年限减少

 无形资产                    同比增长 57.29%，主要是本年度购买的特许使用权增加

 开发支出                    同比增长 139.92%%，主要是本年度无形资产开发阶段的支出增加

 递延所得税资产              同比增长 43.28%，主要是本年度因可弥补亏损形成的可抵扣暂时性差异增加


        （二）负债状况分析

        1、主要负债情况

                                                                            单位：人民币元

              项目                        2023 年 12 月 31 日                    2023 年 1 月 1 日

流动负债：

  短期借款                                              5,016,361.11                    260,601,027.78

  应付票据                                              36,630,539.63                      42,206,754.27

  应付账款                                            449,249,657.88                    289,177,348.22