300549 深市 优德精密

              优 德精密工业（昆山）股份有限公司

                  2023 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”）2023 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[2024]0011004781 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
2023 年 12 月 31 日合并及母公司的财务状况以及 2023 年度的合并及母公司经营成果和现金流
量。

    一、总体经营情况

  2023 年，公司实现营业收入 34,176.24 万元,比上年同期下降 13.85%;实现营业利润
1,876.07 万元，比上年同期下降38.25%；实现利润总额1,850.18 万元，比上年同期下降 39.98%；实现归属于母公司普通股股东净利润 1,733.42 万元，比上年同期下降 39.15%。

    1、2023 年度主要财务数据

                                                                        单位：元

            项  目                2023 年度          2022 年度        增减变动(+/-)

          营业收入              341,762,415.14    396,707,346.51        -13.85%

          营业成本              244,054,324.09    281,147,365.13        -13.19%

          营业利润                18,760,675.34      30,379,872.05        -38.25%

          利润总额                18,501,810.11      30,823,627.96        -39.98%

 归属于母公司普通股股东净利润      17,334,178.74      28,486,285.44        -39.15%

 扣除非经常性损益后的归属于母      11,839,848.92      22,518,470.66        -47.42%

    公司普通股股东净利润

    2、主要财务指标

                                                                        单位：元

              项目                    2023 年          2022 年        增减变动(+/-)

            资产负债率                  19.93%            26.26%            -6.33%

            流动比率                    3.01              2.69            11.9%

            速动比率                    2.54              2.27            11.89%

            存货周转率                  3.18              3.05            4.27%


        应收账款周转率                2.27              2.35            -3.41%

    每股经营活动的现金流量            0.44              0.59            -25.43%

归属于上市公司股东的每股净资产        4.12              4.11            0.25%

归属于公司普通股股东的每股收益        0.13              0.21            -38.10%

 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                118,500,843.85          79,400,032.65      49.25%

  交易性金融资产              32,062,662.19          109,693,972.60    -70.77%

      应收票据                  9,931,491.15          3,250,393.85    205.55%

      应收账款                125,786,431.19        169,077,523.14    -25.60%

    应收款项融资                46,958,398.01          67,817,601.59    -30.76%

    其他应收款                  1,561,865.32            807,816.12      93.34%

      预付款项                  1,299,754.72          2,441,422.68    -46.76%

        存货                    61,276,704.17          79,428,028.41    -22.85%

    其他流动资产                  150,841.02                      -      不适用

    流动资产合计              397,528,991.62        511,916,791.04    -22.34%

    投资性房地产                9,124,681.61          9,930,208.61      -8.11%

      固定资产                175,281,913.00        187,071,474.75      -6.30%

      在建工程                    773,451.32                      -      不适用

    使用权资产                  3,974,548.49          5,401,286.06    -26.41%

      无形资产                  23,535,016.02          24,865,508.50      -5.35%

    长期待摊费用                  168,346.01            336,692.09    -50.00%

  递延所得税资产                1,885,971.19          2,002,252.07      -5.81%

  其他非流动资产              73,683,362.85          1,542,600.00    4676.57%

  非流动资产合计              288,427,290.49        231,150,022.08      24.78%

      资产总计                685,956,282.11        743,066,813.12      -7.69%

 相关数据增减变动 30%以上原因说明:


    1.报告期内,货币资金期末余额较期初余额增加 3,910.08 万元,增长 49.25%，主要原因系
公司本期新增的定期存单所致。

    2.报告期内，交易性金融资产期末余额较期初余额减少 7,763.13 万元，下降 70.77% ，
主要原因系本公司理财产品减少，大额定期存款增长所致。

    3.报告期内,应收票据期末余额较期初余额增加 668.11 万元，增长 205.55%，主要原因系
期末未到期商业承兑汇票增加所致。

    4.报告期内，应收款项融资期末余额较期初余额减少 2,085.92 万元，下降 30.76% ，主
要原因系本公司以银行承兑汇票结算规模减少所致。

    5.报告期内,其他应收款期末余额较期初余额增加 75.4 万元，增长 93.34%，主要原因系
本公司为符合条件的员工提供低息借款所致。

    6.报告期内,预付款项期末余额较期初余额减少 114.17 万元，下降 46.76%，主要原因系
本公司预付的境外存货采购款减少所致。

    7.报告期内,长期待摊费用期末余额较期初余额减少 16.83 万元，下降 50.00%，主要原因
系正常摊销所致。

    8.报告期内,其他非流动资产期末余额较期初余额增加 7,214.08 万元，增长 4676.57%，
主要原因系公司购买大额存单增加所致。
 （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                    60,049,027.78          57,487,420.82      4.46%

          应付票据                    20,181,471.53          50,854,983.47    -60.32%

          应付账款                    31,461,084.54          45,754,967.02    -31.24%

          预收款项                      263,714.29              18,000.00    1365.08%

          合同负债                    2,600,267.59          6,919,781.43    -62.42%

        应付职工薪酬                  12,307,491.76          15,373,494.81    -19.94%

          应交税费                    2,271,216.82          10,060,307.03    -77.42%

        其他应付款                      529,265.27            153,165.38    245.55%

  一年内到期的非流动负债              2,282,232.78          2,795,811.22    -18.37%