300012 深市 华测检测

              华测检测认证集团股份有限公司

                  2023 年度财务决算报告

      华测检测认证集团股份有限公司（以下简称“公司”）2023 年在董事会和管

  理层的领导下，根据发展战略和经营计划，积极开展各项业务，实现收入和利润

  的持续稳定增长。公司实现营业收入 560,462 万元，同比增长 9.24%；实现归属

  于母公司所有者的净利润 91,020 万元，同比增长 0.83%；实现经营活动产生的

  现金流量净额 11.22 亿元，同比增长 1.99%。

  一、主要财务指标                                          单位：万元

        指标项目/年度            2023 年      2022 年    本年比上年增减
营业收入（万元）                      560,462    513,071              9.24%

营业成本（万元）                      291,129    259,647              12.12%

毛利率（%）                            48.06%    49.39%  减少 1.33 个百分点

营业利润（万元）                      100,749    102,246              -1.46%

归属于母公司所有者的净利润（万

                                      91,020    90,273              0.83%
元）

基本每股收益（元）                    0.5474    0.5403              1.31%

稀释每股收益（元）                    0.5474    0.5403              1.31%

现金及其等价物余额（万元）            142,481    157,449              -9.51%

加权平均净资产收益率（%）              15.55%    18.18%  减少 2.63 个百分点

归属于上市公司股东的每股净资产

                                        3.70      3.25              13.85%
（元/股）


  二、财务状况

  1、资产状况                                                单位：万元

        项目/年度              2023 年        2022 年      变动幅度(%)
货币资金                            145,068        160,157          -9.42%

应收票据                              1,949          2,261        -13.80%

应收账款                            158,586        138,884          14.19%

预付款项                              3,712          2,957          25.53%

其他应收款                            6,648          6,396          3.94%

存货                                  9,862          9,733          1.32%

合同资产                            18,259          14,380          26.98%

其他流动资产                        48,963          53,975          -9.29%

长期股权投资                        33,611          24,415          37.66%

其他非流动金融资产                    4,132          4,129          0.08%

投资性房地产                          3,152          3,183          -0.98%

固定资产                            242,411        172,561          40.48%

在建工程                            21,386          46,858        -54.36%

使用权资产                          34,534          30,708          12.46%

无形资产                            16,559          14,407          14.94%

商誉                                80,519          61,332          31.28%

长期待摊费用                        13,508          11,923          13.30%

递延所得税资产                      17,217          13,137          31.06%

其他非流动资产                      14,834          11,868          24.99%

资产总计                            874,911        783,263          11.70%

  资产状况分析：

      长期股权投资：较年初增长 37.66%，主要系本期新增联营企业投资所致。

      固定资产：较年初增长 40.48%，主要系本期基建在建转固所致。

      在建工程：较年初下降 54.36%，主要系本期基建在建转固所致。

      商誉：较年初增长 31.28%，主要系本期新并购公司产生商誉所致。

      递延所得税资产：较年初增长 31.06%，主要系本期可抵扣的暂时性差异增


    加所致。

    2、负债状况                                                单位：万元

        项目/年度              2023 年        2022 年      变动幅度(%)
短期借款                                760            200        279.68%

交易性金融负债                          190            190          0.00%

应付票据                                  5              5          1.80%

应付账款                              88,340          74,853          18.02%

合同负债                              10,080          12,896        -21.83%

应付职工薪酬                          47,213          45,987          2.67%

应交税费                              7,840          8,566          -8.48%

其他应付款                            17,949          15,171          18.31%

应付股利                                  3              3          0.00%

一年内到期的非流动负债                10,781          12,563        -14.19%

其他流动负债                            256            225          13.55%

长期借款                                729            411          77.62%

租赁负债                              26,001          22,937          13.36%

预计负债                                465            395          17.92%

递延收益                              7,936          8,868        -10.52%

递延所得税负债                        14,444          12,621          14.44%

负债合计                            232,992        215,892          7.92%

    负债状况分析：

        短期借款：较年初增长 279.68%，主要系本期新增短期借款所致。

        长期借款：较年初增长 77.62%，主要系本期新增长期借款所致。

    3、股东权益状况

                                                              单位：万元

          项目/年度              2023 年        2022 年      变动幅度(%)
 股本                                168,283        168,275          0.00%

 资本公积                            42,723          42,752          -0.07%

 库存股                              11,930          3,549        236.12%

 其他综合收益                          1,958          1,514          29.27%

 盈余公积                            35,004          27,420          27.66%

 未分配利润                          384,497        311,139          23.58%

 归属于母公司所有者权益合计          620,535        547,551          13.33%

 少数股东权益