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首页 公告 开普检测:许昌开普检测研究院股份有限公司2023年度财务决算报告

开普检测:许昌开普检测研究院股份有限公司2023年度财务决算报告

公告日期:2024-04-22

开普检测:许昌开普检测研究院股份有限公司2023年度财务决算报告 PDF查看PDF原文

股票代码:003008                                    股票简称:开普检测
        许昌开普检测研究院股份有限公司

              2023 年度财务决算报告

                二零二四年四月


    许昌开普检测研究院股份有限公司

        2023 年度财务决算报告

  许昌开普检测研究院股份有限公司(以下简称“公司”)2023 年
12 月 31 日合并及母公司资产负债表、2023 年度合并及母公司利润表、2023 年度合并及母公司现金流量表、2023 年度合并及母公司股东权益变动表及相关报表附注已经大信会计师事务所(特殊普通合伙)审计,并
出具标准无保留意见的审计报告。
一、2023 年度主要财务数据指标

                                                                单位:元

            项目                  2023 年            2022 年        同比增减(%)

营业收入                          190,825,407.27      155,983,162.80          22.34%

归属于上市公司股东的净利润        58,791,679.21      69,009,156.89          -14.81%

归属于上市公司股东的扣除非经      44,494,168.59      57,289,368.25          -22.33%
常性损益的净利润

经营活动产生的现金流量净额        107,163,524.47      107,807,900.70          -0.60%

基本每股收益(元/股)                      0.73              0.86          -15.12%

稀释每股收益(元/股)                      0.73              0.86          -15.12%

加权平均净资产收益率                      5.57%            6.69%          -1.12%

扣除非经常性损益加权平均净资              4.22%            5.55%          -1.34%
产收益率

                                  2023 年末          2022 年末      同比增减(%)

总 资 产                        1,155,839,484.57    1,139,785,065.60            1.41%

归属于母公司股东的所有者权益    1,068,059,556.89    1,049,267,877.68            1.79%

二、财务状况、经营成果和现金流量情况分析
(一)2023 年末资产及负债情况

      项目        2023 年 12 月 31 日  2022 年 12 月 31 日    同比变动金额    同比增减

                                                                          (%)

 货币资金                  82,207,176.17          183,702,448.42    -101,495,272.25      -55.25%

 交易性金融资产          586,120,986.29          450,821,917.80      135,299,068.49        30.01%

 应收账款                  23,738,806.82            13,244,927.53      10,493,879.29        79.23%

 预付款项                    303,233.35              657,207.00        -353,973.65      -53.86%

 其他应收款                  437,058.00              180,350.00        256,708.00      142.34%

 存货                      3,103,396.01            2,798,009.44        305,386.57        10.91%

 合同资产                    242,687.00            1,619,645.50      -1,376,958.50      -85.02%


 其他流动资产            10,745,416.32            7,919,010.52        2,826,405.80        35.69%

流动资产合计              708,125,529.96          661,385,416.21      46,740,113.75        7.07%

 长期股权投资              826,605.11            2,160,609.97      -1,334,004.86      -61.74%

 投资性房地产              5,867,470.71            4,753,835.84        1,113,634.87        23.43%

 固定资产                410,600,591.98          433,217,702.51      -22,617,110.53        -5.22%

 在建工程                    373,440.37            7,505,831.13      -7,132,390.76      -95.02%

 使用权资产                  576,496.83              745,227.59        -168,730.76      -22.64%

 无形资产                  25,807,819.67            26,453,784.06        -645,964.39        -2.44%

 递延所得税资产            1,152,155.59              824,664.27        327,491.32        39.71%

 其他非流动资产            1,864,330.15            1,904,156.34          -39,826.19        -2.09%

非流动资产合计            447,713,954.61          478,399,649.39      -30,685,694.78        -6.41%

资产总计                1,155,839,484.57        1,139,785,065.60      16,054,418.97        1.41%

 应付账款                  36,904,848.11            55,035,165.25      -18,130,317.14      -32.94%

 预收款项                          0.00                    0.00              0.00

 合同负债                  18,602,324.35            16,830,984.76        1,771,339.59        10.52%

 应付职工薪酬            13,936,862.43            11,425,974.99        2,510,887.44        21.98%

 应交税费                  14,676,231.43            2,383,812.04      12,292,419.39      515.66%

 其他应付款                  84,930.47            1,242,789.98      -1,157,859.51      -93.17%

 其他流动负债              622,086.65              568,480.20          53,606.45        9.43%

流动负债合计              84,995,554.50            87,643,250.03      -2,647,695.53        -3.02%

 租赁负债                    463,639.05              631,910.10        -168,271.05      -26.63%

 递延收益                  1,348,148.16            1,687,100.92        -338,952.76      -20.09%

 递延所得税负债            972,585.97              554,926.87        417,659.10        75.26%

非流动负债合计              2,784,373.18            2,873,937.89          -89,564.71        -3.12%

负债合计                    87,779,927.68            90,517,187.92      -2,737,260.24        -3.02%

  1.货币资金:减少 55.25%,主要系公司 2023 年使用暂时闲置自有资
金和募集资金购买结构性存款支出增加、暂时闲置货币资金等因素所致。
  2.交易性金融资产:增加 30.01%,主要系公司使用暂时闲置自有资
金和募集资金购买结构性存款余额增加所致。

  3.应收账款:增加 79.23%,主要系公司 2023 年营业收入增长、客户
期末未结算欠款增加等原因所致,公司应收账款余额稳定在较低水平。

  4.预付账款:减少 53.86%,主要系预付供应商款项减少所致。

  5.其他应收款,增加 142.34%,主要系 2023 年应收股利增加所致。

  6.存货:增加 10.91%,主要系 2023 年对客户销售备货增加所致。

  7.合同资产:减少 85.02%,主要系到期未回款质保金于期末转入应
收账款所致。


  8.其他流动资产:增加 35.96%,主要系本期子公司增值税留抵税额
增加所致。

  9.长期股权投资:减少 61.74%,主要系公司本期收到许昌君逸酒店
有限公司减资款所致。

  10. 投资性房地产:增加 23.43%,主要系公司用于出租的房屋建筑物增加所致。

  11. 固定
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