300572 深市 安车检测

          深圳市安车检测股份有限公司

              2022 年度财务决算报告

  深圳市安车检测股份有限公司（以下简称“公司”）2022 年度财务报表经大华会计师事务所(特殊普通合伙)（以下简称“大华会计师事务所”）审计，出具了标准无保留意见的审计报告（大华审字[2023]000711 号），大华会计师事务所认为公司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，公允反映了安车检测 2022 年 12 月 31 日的合并及母公司财务状况以及 2022 年
度的合并及母公司经营成果和现金流量。
一、2022 年度主要会计数据和财务指标

                                                                                    单位：人民币元

            项    目                    2022 年              2021 年            增减变动幅度

 营业收入                              447,785,075.88        473,311,882.20              -5.39%

 归属于上市公司股东的净利润            -31,405,512.48        10,256,036.70            -406.21%

 归属于上市公司股东的扣除              -50,245,224.47        -10,429,318.33            -381.77%
 非经常性损益的净利润

 经营活动产生的现金流量净额            -39,235,925.28        -84,760,135.77              53.71%

 基本每股收益（元/股）                          -0.14                  0.05            -380.00%

 稀释每股收益（元/股）                          -0.14                  0.05            -380.00%

 加权平均净资产收益率                          -1.47%                0.58%              -2.05%

              项    目                  2022 年末            2021 年末        本年末比上年末增减

 资产总额（元）                      2,853,925,859.64      2,766,285,167.62                3.17%

 归属于上市公司股东的净资产（元）    2,117,256,263.56      2,148,710,725.87              -1.46%

二、2022 年度财务状况、经营成果和现金流量分析
（一）资产情况分析

                                                                          单位：人民币元

            项  目                  期末余额              期初余额          增减变动幅度

 货币资金                            1,290,303,516.88      1,371,601,750.87              -5.93%

 交易性金融资产                        100,000,000.00        220,000,000.00              -54.55%

 应收票据                              14,854,422.82          2,042,960.00              627.10%

 应收账款                              131,043,116.35        189,261,508.89              -30.76%

            项    目                  期末余额              期初余额          增减变动幅度

 预付款项                              163,293,440.06        15,902,849.00              926.82%

 其他应收款                            30,296,015.47        30,252,641.13                0.14%

 存货                                  179,558,402.37        157,116,662.54              14.28%

 其他流动资产                            7,607,321.46        12,837,500.76              -40.74%

 长期股权投资                          155,249,841.91        127,699,339.29              21.57%

 固定资产                              212,801,273.80        215,301,375.26              -1.16%

 在建工程                                4,931,973.79          1,522,443.43              223.95%

 使用权资产                            140,093,528.47        95,930,404.74              46.04%

 无形资产                              29,476,585.36        30,240,355.29              -2.53%

 商誉                                  346,612,250.77        275,549,630.05              25.79%

 长期待摊费用                          19,988,002.41          5,611,445.04              256.20%

 递延所得税资产                        24,324,123.42        10,332,631.32              135.41%

 其他非流动资产                          3,492,044.30          5,081,670.01              -31.28%

 资产总计                            2,853,925,859.64      2,766,285,167.62                3.17%

主要变动指标分析：
1、交易性金融资产期末余额较期初减少 54.55%,主要原因系公司本期期末减少银行存款进行短期现金管理投资。
2、应收票据期末余额较期初增加 627.10%,主要原因系本期收到商业承兑汇票增加。
3、应收账款期末余额较期初减少 30.76%,主要原因系受检测新政影响收入下降。
4、预付款项期末余额较期初增加 926.82%,主要原因系公司预付供应商货款增加。
5、其他流动资产期末余额较期初减少 40.74%,主要原因系本期期末待抵扣进项税及预缴企业所得税相较期初减少。
6、在建工程期末余额较期初增加 223.95%,主要原因系本报告期新增非同一控制下合并子公司深圳粤检和粤检投资新建检测站项目投入。
7、使用权资产期末余额较期初增加 46.04%,主要原因系本期非同一控制下合并子公司沂南永安、蒙阴蒙城、深圳粤检、粤检投资使用权资产相应增加。
8、长期待摊费用期末余额较期初增加 256.20%,主要原因系本报告期新增非同一控制下合并子公司深圳粤检和粤检投资的新建检测站费用。

9、递延所得税资产期末余额较期初增加 135.41%,主要原因系本期资产减值准备、未弥补亏损及期权股票成本摊销等可抵扣暂时性差异影响。
10、其他非流动资产期末余额较期初减少 31.28%,主要原因系本报告期末预付设备工程款减少。（二）负债情况分析

                                                                                  单位：人民币元

            项  目                  期末余额              期初余额          增减变动幅度

 短期借款                                  900,000.00                                    不适用

 应付票据                              50,653,216.05        77,669,983.59              -34.78%

 应付账款                              115,960,417.99        110,104,991.45                5.32%

 预收款项                                  87,804.41                                    不适用

 合同负债                              155,755,366.02        91,388,016.11              70.43%

 应付职工薪酬                          45,196,276.58        35,686,062.88              26.65%

 应交税费                                8,286,623.35          5,826,510.28              42.22%

 其他应付款                            113,201,246.53        127,607,521.89              -11.29%

 一年内到期的非流动负债                31,527,929.77        10,904,061.46              189.14%

 其他流动负债                          23,537,791.04        13,599,602.69              73.08%

 租赁负债                              113,288,753.11        85,436,517.72