002922 深市 伊戈尔

                伊戈尔电气股份有限公司

                2023 年度财务决算报告

    伊戈尔电气股份有限公司（以下简称“公司”）2023年12月31日的资产负债 表、2023年度的利润表、现金流量表、股东权益变动表以及财务报表附注已经容 诚会计师事务所（特殊普通合伙）审计，并出具标准无保留意见的审计报告。现 就公司2023年主要财务指标及经营财务情况报告如下：

    一、财务报表编制情况

    （一）公司以持续经营为基础，根据实际发生的交易和事项，按照《企业会 计准则》和其他各项会计准则的规定进行确认和计量，在此基础上编制财务报表。
    （二）财务报表真实、完整地反映了公司及合并2023年12月31日的财务状况， 以及2023年度经营成果和现金流量等有关信息。

    （三）财务报表经容诚会计师事务所（特殊普通合伙）审计。

    二、主要会计数据和财务指标

                                                                                    单位：万元

                                    2023 年度            2022 年度          本年比上年增减

营业收入（元）                            363,029.64          282,109.32                28.68%

归属于上市公司股东的净利润

（元）                                      20,932.27            19,144.69                  9.34%

归属于上市公司股东的扣除非经

常性损益的净利润（元）                      20,095.83            17,180.42                16.97%

经营活动产生的现金流量净额

（元）                                      17,401.48            18,555.44                -6.22%

基本每股收益（元/股）                            0.63                0.64                -1.56%

稀释每股收益（元/股）                            0.63                0.64                -1.56%

加权平均净资产收益率                          9.33%              11.37%                -2.04%

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

总资产（元）                              529,625.48          352,905.14                50.08%

归属于上市公司股东的净资产

（元）                                    309,305.16          175,997.58                75.74%

    三、经营成果分析

    （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                                      363,029.64          282,109.32            28.68%

    营业成本                                      281,933.53          225,465.13            25.05%

    归属于上市公司股东的净利润                    20,932.27            19,144.69              9.34%

        （二）营业收入分析

                                                                                      单位：万元

                                  2023 年                        2022 年              同比增减

                          金额      占营业收入比重      金额      占营业收入比重

    营业收入合计      363,029.64              100%  282,109.32      100%            28.68%

    分行业

    电气机械和器材    361,609.43            99.61%    280,588.05          99.46%      28.88%

    制造业

    其他                  1,420.21              0.39%      1,521.26          0.54%      -6.64%

    分产品

    能源产品            262,656.21            72.35%    184,558.30          65.42%      42.32%

    照明产品            81,171.31            22.36%    85,085.00          30.16%      -4.60%

    其他产品            19,202.12              5.29%    12,466.01          4.42%      54.04%

        报告期内，公司实现营业总收入36.30亿元，同比增长28.68%，能源产品同

    比增加78,097.91万元，较上年同比增长42.32%，其中，受益于全球新能源行业的

    持续向好，公司新能源产品同比增加85,029.76万元，同比增长66.64%，继续保持

    高速增长态势；其他类产品同比增加6,736.11万元，同比增长54.04%，主要是孵

    化类的业务产品逐步起量，客户开拓取得有效进展；照明产品实现收入81,171.31

    万元，较上年同比减少3,913.69万元，同比下降4.60%。

        （三）营业成本分析

                                                                                      单位：万元

 产品分类      项目                  2023 年                          2022 年                同比增减

                            金额        占营业成本比重      金额        占营业成本比重

            直接材料        188,157.16            90.73%    135,866.16              89.50%      1.23%

能源产品    直接人工          7,630.95            3.68%      7,956.51              5.24%      -1.56%

            直接费用        11,587.54            5.59%      7,989.07              5.26%      0.33%

            直接材料        48,263.56            80.89%      51,281.31              80.08%      0.81%

照明产品    直接人工          4,977.98            8.34%      5,610.22              8.76%      -0.42%

            直接费用          6,424.50            10.77%      7,144.14              11.16%      -0.39%


            直接材料        12,327.87            82.78%      7,737.89              80.45%      2.33%

其他产品    直接人工            813.08            5.46%        557.20              5.79%      -0.33%

            直接费用          1,750.88            11.76%      1,322.63              13.75%      -1.99%

        报告期内，公司营业成本为 28.19 亿元，同比增长 25.05%，主要是随营业收

    入的增长而同步增长；整体毛利率为 22.34%，同比上升 2.26 个百分点，毛利率

    上升主要原因是公司首个油浸式电力变压器数字化工厂全面投产、原有产线自动

    化程度不断提高以及持续的开展精益提效项目促进生产效率不断提升,人工成本、
    制造费用占收入比重持续下降；主要原材料价格下行带来的材料成本下降。

        （四）费用分析

                                                                                    单位：万元

              项目              2023 年              2022 年                同比增减

      销售费用                        9,655.73              7,737.48                  24.79%

      管理费用                        20,570.55            15,582.32                  32.01%

      财务费用                        1,293.26              -696.17                  285.77%

      研发费用                        18,57