300398 深市 飞凯材料

            上海飞凯材料科技股份有限公司

                2022年度财务决算报告

    上海飞凯材料科技股份有限公司（以下简称“公司”）2022年度财务报告已经天职国际会计师事务所（特殊普通合伙）审计，并出具了天职审字[2023]15452号标准无保留意见的审计报告。

    为了更全面、详细地了解公司2022年的财务状况和经营成果，现将2022年度财务决算报告情况汇报如下：
一、2022年度主要财务数据

                                                                                      单位：元

          项目                  2022 年度            2021 年度            变动幅度

 营业收入                              2,906,805,535.01        2,627,104,370.59            10.65%

 营业成本                              1,764,284,234.62        1,578,458,876.31            11.77%

 营业利润                                494,996,417.92        478,287,258.21            3.49%

 净利润                                  443,537,570.94        400,964,166.48            10.62%

 扣除非经常性损益后净利润                442,383,570.58        335,670,625.43            31.79%

 经营活动产生的现金流量净额              400,862,605.60        255,121,598.47            57.13%

 期末总股本                              528,652,031.00        516,098,134.00            2.43%

 资产总额                              6,314,013,135.15        5,861,104,692.09            7.73%

 负债总额                              2,495,163,549.04        2,613,592,847.03            -4.53%

 所有者权益合计                        3,818,849,586.11        3,247,511,845.06            17.59%

二、2022年主要财务指标

                  项目                    2022 年 12 月 31 日  2021 年 12 月 31 日    变动幅度

 基本每股收益（元/股）                                  0.84              0.75      12.00%

 稀释每股收益（元/股）                                  0.84              0.75      12.00%

 扣除非经常性损益后的基本每股收益（元/股）              0.84              0.63      33.33%

 加权平均净资产收益率                                12.65%            12.93%        -0.28%

 扣除非经常性损益后的加权平均净资产收益率            12.61%            10.75%        1.86%


 每股经营活动产生的现金流量净额（元/股）                0.76              0.50      54.10%

 归属于上市公司股东的每股净资产（元/股）                7.06              6.15      14.76%

三、2022年度财务状况、经营成果和现金流量情况分析
（一）资产情况分析

                                                                                      单位：元

          项目                2022 年 12 月 31 日        2021 年 12 月 31 日        变动幅度

 货币资金                            1,291,214,794.15        1,010,782,691.93            27.74%

 交易性金融资产                        122,277,080.54          204,762,167.52          -40.28%

 应收票据                              178,392,984.56          146,918,933.86            21.42%

 应收账款                              858,109,549.80          818,517,745.61            4.84%

 应收款项融资                          98,738,022.84          23,725,654.63          316.17%

 预付款项                              53,801,869.85          61,417,157.81          -12.40%

 其他应收款                            14,934,157.63          17,767,593.50          -15.95%

 存货                                  740,783,419.12          663,149,359.13            11.71%

 其他流动资产                            32064427.61            49572304.45          -35.32%

 长期应收款                            15,266,480.64          39,153,449.25          -61.01%

 长期股权投资                            4,899,663.58              29,853.44        16,312.39%

 其他权益工具投资                      220,540,341.75          196,156,768.20            12.43%

 固定资产                            1,463,044,683.60        1,183,693,516.14            23.60%

 在建工程                              200,179,798.74          418,849,481.20          -52.21%

 使用权资产                              4,996,823.32            8,731,347.23          -42.77%

 无形资产                              260,732,805.88          278,234,993.45            -6.29%

 商誉                                  639,797,120.17          641,272,998.87            -0.23%

 长期待摊费用                          14,139,096.33            8,545,672.62            65.45%

 递延所得税资产                        76,409,638.18          67,827,864.34            12.65%

 其他非流动资产                        23,690,376.86          21,995,138.91            7.71%

    报告期末公司总资产631,401.31万元，比报告期初586,110.47万元增加了45,290.84万元，增幅7.73%。

    其中：流动资产339,031.63万元，占期末总资产的53.70%；固定资产146,304.47万元，占期末总资产的23.17%；无形资产26,073.28万元，占期末总资产的4.13%；商誉63,979.71万元，占期末总资产的10.13%；其他资产56,012.22万元，占期末总资产的8.87%。


    交易性金融资产期末较期初减少40.28%，主要系公司报告期赎回银行结构性存款和交易性金融资产公允价值变动所致。

    应收款项融资期末较期初增加316.17%，主要系公司报告期客户以信用等级较高的银行承兑汇票形式回款增加所致。

    其他流动资产期末较期初减少35.32%，主要系公司报告期留抵进项税减少所致。

    长期应收款期末较期初减少61.01%，主要系公司报告期长期应收款保证金归还融资租赁借款所致。

    长期股权投资期末较期初增加16,312.39%，主要系公司报告期对联营企业投资所致。

    在建工程期末较期初减少52.21%，主要系公司报告期在建工程达到预定可使用状态转入固定资产增加所致。

    使用权资产期末较期初减少42.77%，主要系公司报告期使用权资产折旧增加所致。

    长期待摊费用期末较期初增加65.45%，主要系公司报告期装修费、会费及租入固定资产改良支出增加所致。
（二）负债情况分析

                                                                                      单位：元

          项目                2022 年 12 月 31 日      2021 年 12 月 31 日          变动幅度

短期借款                            944,258,844.50          725,291,166.35              30.19%

应付票据                            118,398,241.75          174,394,524.33            -32.11%

应付账款