300475 深市 香农芯创

            香农芯创科技股份有限公司

              2023 年度财务决算报告

    经审计，中审众环会计师事务所（特殊普通合伙）对香农芯创科技股份有限公司（以下简称“公司”）2023 年财务报告出具了标准无保留意见的审计报告。根据一年来公司经营情况和财务状况，公司财务部门以合并报表数据为基础编制了 2023 年度财务决算报告。现将公司 2023 年度财务决算情况报告如下：

    一、总体经营情况

                                                                （单位：万元）

              项  目                    2023 年度        2022 年度    变化幅度

              营业收入                        1,126,769.07  1,377,230.39  -18.19%

              营业成本                        1,061,360.67  1,316,312.39  -19.37%

              期间费用                          26,826.87      23,650.12    13.43%

    营业利润（亏损以“-”号填列）                46,963.07      38,919.90    20.67%

  利润总额（亏损总额以“-”号填列）              46,972.81      38,966.08    20.55%

    归属于上市公司股东的净利润                37,766.39      31,396.92    20.29%

    归属于上市公司股东的综合收益                40,271.27      40,328.48    -0.14%

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

        加权平均净资产收益率                      15.93%      18.03%    -2.10%

  2023年度，公司实现销售收入112.68亿元，同比下降18.19%，实现归属上市公司股东的净利润3.78亿元，同比增长20.29%。归属于上市公司股东的综合收益为4.03亿元，同比下降0.14%。加权平均净资产收益率15.93%，较上年同期下降了2.1个百分点。其中，2023年电子元器件分销实现营业收入109.57亿元，同比下降18.75%，实现归属于母公司的净利润3.27亿元，同比增长17.62%。

    二、资产、负债、所有者权益变动情况

  1、资产变动情况

  截至 2023 年 12 月 31 日, 公司资产总额 454,545.76 万元， 比年初增加 28,068.62 万
元，增幅 6.58%。

                                                                （单位：万元）

  项目      2023 年 12 月 31 日  2023 年 1 月 1 日  变化幅度        变化说明

货币资金              45,343.51        14,415.97    214.54%  主要是本报告期：
                                                              （1）收到配股募集
                                                              资金 3.77 亿；（2）
                                                              采销环节收款净额
                                                              增加；（3）偿还并
                                                              购贷本息；（4）偿
                                                              还短期借款；（5）
                                                              支付税款；（6）分
                                                              派 2022 年度股利；

交易性金融                990.90                                子公司购买理财

资产

应收票据              16,590.30        19,034.96    -12.84%

应收账款              62,119.32        27,202.95    128.36%  主要是本报告期末
                                                              账期客户销售额增
                                                              加

应收款项融              2,368.98            4.04  58537.82%  主要是本报告期末
资                                                            保理业务的客户销
                                                              售额增加

预付款项              15,321.51        83,793.75    -81.72%  主要是本报告期末
                                                              通过预付形式采购
                                                              的货物减少

其他应收款              3,744.79          4,410.54    -15.09%  主要是本报告期偿
                                                              还押金

存货                  143,596.73        124,830.99      15.03%  本报告期适当增加
                                                              采购

其他流动资                451.03          181.47    148.54%  主要是待抵扣进项
产                                                            税增加

其他权益工              3,800.00                                本报告期增加对电
具投资                                                        子交易中心的投资

其他非流动            38,722.52        29,326.96      32.04%  主要是本报告期公
金融资产                                                      司及子公司持有的
                                                              股权和股票公允价
                                                              值增加

投资性房地                122.84          127.15      -3.39%

产

固定资产                7,572.86          8,547.60    -11.40%

使用权资产                764.07          986.96    -22.58%  本报告期正常摊销

无形资产                1,289.88          1,250.77      3.13%

商誉                  109,003.62        109,003.62      0.00%

长期待摊费                520.13          485.91      7.04%

用


 递延所得税              2,021.26          2,823.79    -28.42%  主要是本报告期资
 资产                                                          产减值准备减少

 其他非流动                201.50            49.71    305.36%  主要是本报告期新
 资产                                                          增预付设备款

 资产总计              454,545.76        426,477.14      6.58%

  2、负债变动情况

  截至 2023 年 12 月 31 日，负债总额 187,470.28 万元，比年初减少 44,920.27 万元，
减幅 19.33%。

                                                                （单位：万元）

    项目    2023 年 12 月 31 日  2023 年 1 月 1 日  变化幅度        变化说明

 短期借款        44,309.51        79,646.27      -44.37%  主要是本报告期偿还借款

 应付票据                                                  主要是本报告期末采用票

                4,781.78          322.54      1382.52%  据付款的业务增加

 应付账款                                                  主要是本报告期末以账期

                43,001.15          8,393.34      412.32%  形式采购货物增加

 合同负债                                                  主要是本报告期末预收款