300549 深市 优德精密

              优德精密工业（昆山）股份有限公司

                    2021 年度财务决算报告

    优德精密工业(昆山)股份有限公司（以下简称“公司”）2021 年财务报表已经大华会计师
事务所（特殊普通合伙）审计，《审计报告》（大华审字[2022]000318 号）,会计师的审计意见：公司财务报表在所有重大方面按照企业会计准则的规定编制，公允反映了优德精密公司 2021
年 12 月 31 日合并及母公司的财务状况以及 2021 年度的合并及母公司经营成果和现金流量。
    一、总体经营情况

  2021 年，公司实现营业收入 39,008.78 万元,比上年同期增长 25.24%;实现营业利润
4,371.60 万元，比上年同期增长 74.74%；实现利润总额 4,354.38 万元，比上年同期增长69.94%；实现净利润 3,801.04 万元，比上年同期增长 67.55%。

    1、2021 年度主要财务数据

                                                                        单位：元

            项 目                  2021 年度          2020 年度      增减变动(+/-)

            营业收入                390,087,796.42  311,474,840.08      25.24%

            营业成本                270,411,023.21  220,331,369.67      22.73%

            营业利润                  43,715,979.13    25,018,107.50      74.74%

            利润总额                  43,543,770.68    25,622,283.81      69.94%

  归属于母公司普通股股东净利润        38,425,757.43    22,639,740.37      69.73%

 扣除非经常性损益后的归属于母公      31,329,316.40    16,423,417.34      90.76%

      司普通股股东净利润

    2、主要财务指标

                                                                        单位：元

              项目                    2021 年          2020 年        增减变动(+/-)

            资产负债率                  28.12%          26.50%            6.11%

            流动比率                    2.51            2.52            -0.40%

            速动比率                    2.07            2.11            -1.90%

          应收账款周转率                2.43            2.08            16.83%


        存货周转率                  3.00            2.99            0.33%

  每股经营活动的现金流量            0.20            0.42            -52.38%

        每股净资产                  4.12            3.94            4.57%

归属于公司普通股股东的每股收益        0.29            0.17            70.59%

 二、财务状况、经营成果及现金流量
 （一）资产变化情况

                                                                      单位：元

      项  目                期末余额              期初余额        增减变动(+/-)

      货币资金                  92,154,221.36          70,932,427.76      29.92%

  交易性金融资产              104,379,322.82        115,636,383.56      -9.73%

      应收票据                  1,812,069.51          4,195,740.63    -56.81%

      应收账款                161,632,760.41        151,053,657.95      7.00%

    应收款项融资                65,358,836.75          51,155,840.86      27.76%

      预付款项                  1,051,683.43          1,132,420.82      -7.13%

    其他应收款                    934,615.04            846,681.57      10.39%

        存货                    91,655,735.14          76,049,631.99      20.52%

    其他流动资产                  789,708.55            166,741.23    373.61%

    流动资产合计              519,768,953.01        471,169,526.37      10.31%

    投资性房地产                10,735,735.61          11,541,262.61      -6.98%

      固定资产                196,943,178.85        195,647,533.04      0.66%

      在建工程                    193,489.95          1,992,785.55    -90.29%

    使用权资产                  7,953,206.14          10,650,080.34    -25.32%

      无形资产                  26,318,997.46          27,796,137.09      -5.31%

      待摊费用                    505,038.17            673,384.25    -25.00%

  递延所得税资产                1,938,834.51          1,891,907.84      2.48%

  其他非流动资产                  894,882.43          3,682,590.45    -75.70%

  非流动资产合计              245,483,363.12        253,875,681.17      -3.31%

      资产总计                765,252,316.13        725,045,207.54      5.55%


    相关数据增减变动 30%以上原因说明:

    1.报告期内, 应收票据期末余额较期初余额减少 238.37 万元，减少 56.81%，主要原因系
本公司控制以商业承兑汇票结算方式的回款规模所致。

    2.报告期内, 其他流动资产期末余额较期初余额增加 62.30 万元，增加 373.61%，主要原
因系本公司待抵扣进项税增加所致。

    3.报告期内，在建工程期末余额较期初余额减少 179.93 万元，下降 90.29% ，主要原因
系本公司将安装调试完毕的机器设备结转固定资产所致。

    4.报告期内, 其他非流动资产余额较期初余额减少 278.77 万元，减少 75.70%，主要原因
系本公司前期支付的采购款中的设备到货确认为固定资产所致。
 （二）负债变化情况

                                                                        单位：元

          项 目                  期末余额              期初余额        增减变动(+/-)

          短期借款                  93,921,648.90        78,478,229.87    19.68%

          应付票据                  29,954,589.35        20,487,494.62    46.21%

          应付账款                  50,969,872.66        62,215,737.06    -18.08%

          预收款项                      126,000.00            300,000.00    -58.00%

          合同负债                    4,915,186.15          3,475,421.56    41.43%

        应付职工薪酬                18,556,514.65        13,694,190.75    35.51%

          应交税费                    4,526,671.34          4,311,381.96    4.99%

        其他应付款                    880,258.58          3,393,134.83    -74.06%

  一年内到期的非流动负债            2,485,499.49          2,350,801.70    5.73%

        其他流动负债                    892,722.83            392,275.27    127.58%

        流动负债合计                207,228,963.95        189,098,667.62    9.59%

          租赁负债                    5,623,993.32          7,707,661.06    -27.03%

          递延收益                    2,061,309.93          2,229,677.55    -7.55%

      递延所得税负债