300239 深市 东宝生物

                  2023 年度财务决算报告

      包头东宝生物技术股份有限公司2023年度财务报表已经信永中和会计师事务所(特殊普通合
 伙)审计，并出具了标准无保留意见审计报告。会计师的审计意见为：东宝生物的财务报表在所 有重大方面按照企业会计准则的规定编制，公允反映了东宝生物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。

      现将2023年度财务决算情况汇报如下：

    一、主要会计数据和财务指标

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

营业收入（元）                      974,512,217.68    943,396,998.69            3.30%    612,165,671.91

归属于上市公司股东的净利润（元）    119,885,372.42    109,437,321.14            9.55%    36,484,130.69

归属于上市公司股东的扣除非经常性    110,104,963.00    100,942,931.19            9.08%    26,920,029.36
损益的净利润（元）

经营活动产生的现金流量净额（元）    199,394,288.50    195,317,536.56            2.09%    51,501,086.21

基本每股收益（元/股）                      0.2020          0.1844            9.54%          0.0647

稀释每股收益（元/股）                      0.1959          0.1844            6.24%          0.0647

加权平均净资产收益率                        7.46%            7.42%            0.04%            2.94%

          项  目                    2023 年末        2022 年末      本年末比上年末      2021 年末

                                                                          增减

资产总额（元）                    2,742,011,238.13  2,308,113,622.60          18.80%  2,112,240,503.24

归属于上市公司股东的净资产（元）  1,658,061,663.67  1,528,509,817.66            8.48%  1,422,692,834.57

    二、财务状况、经营成果、现金流量分析

    （一）财务状况分析

      1、资产项目重大变动情况

                                                                                金额单位：人民币元

            项  目                  期末余额        期初余额        变动金额        变动幅度

流动资产：

  货币资金                        748,691,388.11    356,112,280.55    392,579,107.56          110.24%

    应收票据                          89,509,544.03    123,041,604.09    -33,532,060.06          -27.25%

    应收账款                        162,028,965.75    146,117,208.28    15,911,757.47          10.89%

    应收款项融资                      51,377,806.72    66,626,977.57    -15,249,170.85          -22.89%

  预付款项                          7,695,857.54    10,500,393.81      -2,804,536.27          -26.71%

  其他应收款                        1,460,151.07      3,148,380.54      -1,688,229.47          -53.62%

  存货                            281,530,429.27    317,835,953.32    -36,305,524.05          -11.42%

  其他流动资产                      7,308,963.25        507,993.64      6,800,969.61        1338.79%

流动资产合计                      1,349,603,105.74  1,023,890,791.80    325,712,313.94          31.81%

非流动资产：

    长期股权投资                      18,825,763.75    22,694,547.96      -3,868,784.21          -17.05%

    其他权益工具投资                  5,621,494.45      5,621,494.45            0.00            0.00%

    投资性房地产                      34,639,112.38    36,441,434.44      -1,802,322.06          -4.95%

  固定资产                        797,849,418.69    858,791,445.24    -60,942,026.55          -7.10%

  在建工程                        364,936,346.66    160,292,267.28    204,644,079.38          127.67%

  无形资产                        144,842,373.95    152,135,368.74      -7,292,994.79          -4.79%

  开发支出                          3,238,217.38      2,035,433.96      1,202,783.42          59.09%

  长期待摊费用                      3,205,481.51      2,598,730.70        606,750.81          23.35%

  递延所得税资产                    13,646,346.16    11,844,768.92      1,801,577.24          15.21%

    其他非流动资产                    5,603,577.46    31,767,339.11    -26,163,761.65          -82.36%

非流动资产合计                    1,392,408,132.39  1,284,222,830.80    108,185,301.59            8.42%

资产总计                          2,742,011,238.13  2,308,113,622.60    433,897,615.53          18.80%

  （1）期末货币资金大幅增加主要是本期收入增加收到的现金增加以及公司发行可转换公司债 券募集资金增加所致。

  （2）期末其他应收账款减少主要是报告期内收回往来款所致。

  （3）期末其他流动资产大幅增加主要是增值税留抵税增加所致。

  （4）期末在建工程大幅增加主要是报告期内新型空心胶囊智能产业化项目以及新型空心胶囊 智能产业化扩产项目投入增加所致。

  （5）期末开发支出增加主要是报告期内研发投入资本化增加所致

  （6）期末其他非流动资产大幅减少主要是期初预付的设备采购、工程建设款项于报告期内结 算所致

      2、负债项目重大变动情况

                                                                                金额单位：人民币元

            项  目                  期末余额        期初余额        变动金额        变动幅度

流动负债：

    短期借款                          5,840,480.51      2,070,699.94      3,769,780.57          182.05%

  应付票据                          61,289,996.10    29,604,980.50    31,685,015.60          107.03%

  应付账款                        126,026,582.17    95,180,644.17    30,845,938.00          32.41%

    合同负债                          7,016,484.15    14,285,932.23      -7,269,448.08          -50.89%

  应付职工薪酬                      10,898,396.19      9,190,939.92      1,707,456.27          18.58%

  应交税费                          11,274,350.47    15,011,818.94      -3,737,468.47          -24.90%

    其他应付款                        12,308,380.66    13,657,212.61      -1,348,831.95          -9.88%

    一年内到期的非流动负债              619,689.68    41,016,910.43    -40,397,220.75          -98.49