300572 深市 安车检测

          深圳市安车检测股份有限公司

              2023 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”）2023 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【2024】0011020039），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 2023 年 12 月 31 日的合并及母公司财务状况以及 2023
年度的合并及母公司经营成果和现金流量。
一、2023 年度主要会计数据和财务指标

                                                                                    单位：人民币元

            项    目                    2023 年              2022 年            增减变动幅度

 营业收入                              462,303,482.51        447,785,075.88                3.24%

 归属于上市公司股东的净利润            -58,522,011.66        -31,405,512.48              -86.34%

 归属于上市公司股东的扣除            -113,228,929.57        -50,245,224.47            -125.35%
 非经常性损益的净利润

 经营活动产生的现金流量净额            64,253,954.93        -39,235,925.28              263.76%

 基本每股收益（元/股）                          -0.30                -0.14            -115.81%

 稀释每股收益（元/股）                          -0.30                -0.14            -115.81%

 加权平均净资产收益率                          -3.33%                -1.47%              -1.86%

              项    目                  2023 年末            2022 年末        本年末比上年末增减

 资产总额（元）                      2,869,743,614.54      2,883,731,867.34              -0.49%

 归属于上市公司股东的净资产（元）    2,047,881,132.75      2,117,256,263.56              -3.28%

二、2023 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                        795,941,581.49    1,290,303,516.88            -38.31%

 交易性金融资产                  558,241,921.36      100,000,000.00            458.24%

 应收票据                          17,203,256.04      14,854,422.82            15.81%

 应收账款                        127,528,658.37      131,043,116.35            -2.68%


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

 预付款项                          22,753,330.51      163,293,440.06            -86.07%

 其他应收款                        38,541,511.73      30,296,015.47            27.22%

 存货                            252,134,914.83      179,558,402.37            40.42%

 其他流动资产                      15,132,268.45        7,607,321.46            98.92%

 长期股权投资                    169,157,239.57      155,249,841.91              8.96%

 固定资产                        221,841,445.78      212,801,273.80              4.25%

 在建工程                              11,086.00        4,931,973.79            -99.78%

 使用权资产                      197,537,460.86      140,093,528.47            41.00%

 无形资产                          28,486,005.27      29,476,585.36            -3.36%

 商誉                            319,348,553.78      346,612,250.77            -7.87%

 长期待摊费用                      28,103,244.58      19,988,002.41            40.60%

 递延所得税资产                    74,984,942.26      54,130,131.12            38.53%

 其他非流动资产                    2,796,193.66        3,492,044.30            -19.93%

 资产总计                      2,869,743,614.54    2,883,731,867.34            -0.49%

主要变动指标分析：
1、货币资金期末余额较期初减少 38.31%，主要原因系公司本期期末增加银行存款进行短期现金管理投资。
2、交易性金融资产期末余额较期初增加 458.24%，主要原因系公司本期期末增加银行存款进行短期现金管理投资。
3、预付款项期末余额较期初减少 86.07%，主要原因系系合同取消，收回期初预付“许昌市魏都区公共充电及社区充电基础设施建设项目一期（EPC）项目”供应商的货款。
4、存货期末余额较期初增加 40.42%，主要原因系本期期末未完工在产品增加以及原材料备货增加。
5、其他流动资产期末余额较期初增加 98.92%，主要原因系本期期末增值税留抵扣额增加。
6、在建工程期末余额较期初减少 99.78%，主要原因系本报告期子公司深圳粤检和粤检投资新建检测站项目达到预期可使用状态后结转固定资产。
7、使用权资产期末余额较期初增加41%，主要原因系本报告期非同一控制下合并子公司洛阳安车、洛阳天之星、洛阳囤安、蚌埠安车、蚌埠众城、蚌埠大雷、蚌埠万顺使用权资产相应增加。

8、递延所得税资产期末余额较期初增加 38.53%，主要原因系本报告期使用权资产、未弥补亏损及资产减值准备等可抵扣暂时性差异影响。
（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                            520,000.00          900,000.00            -42.22%

 应付票据                          59,557,145.16      50,653,216.05            17.58%

 应付账款                          99,973,313.69      115,960,417.99            -13.79%

 预收款项                              87,194.41          87,804.41            -0.69%

 合同负债                        141,056,849.63      155,755,366.02            -9.44%

 应付职工薪酬                      34,382,791.40      45,196,276.58            -23.93%

 应交税费                          3,896,659.38        8,286,623.35            -52.98%

 其他应付款                      135,404,824.13      113,201,246.53            19.61%

 一年内到期的非流动负债            44,953,423.98      31,527,929.77            42.58%

 其他流动负债                      19,333,027.31      23,537,791.04            -17.86%

 租赁负债                        161,868,101.99      113,288,753.11            42.88%

 预计负债                            175,000.00          509,783.83            -65.67%

 递延收益                            913,649.91          468,332.95            95.09%

 递延所得税负债                    46,908,413.97      30,199,377.06            55.33%

 负债合计                        749,609,892.01