300592 深市 华凯易佰

                  华凯易佰科技股份有限公司

                  2023 年度财务决算报告

        华凯易佰科技股份有限公司（以下简称“公司”）2023年财务报表已经天
  健会计师事务所（特殊普通合伙）审计，并由其出具了无保留意见审计报告。经
  审计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，公允反映了公司
  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年主要财务指标完成情况

                                                                            单位：元

                项目                        2023 年        2022 年（调整后）    本年比上年增减

营业收入（元）                            6,517,860,595.35      4,417,024,029.40      47.56%

归属于上市公司股东的净利润（元）            332,161,543.85        216,983,052.50      53.08%

归属于上市公司股东的扣除非经常性损益的      288,633,340.03        199,293,191.61      44.83%

净利润（元）

经营活动产生的现金流量净额（元）            366,009,900.05        285,311,895.08      28.28%

基本每股收益（元/股）                                1.229                0.761      61.50%

稀释每股收益（元/股）                                1.213                0.761      59.40%

加权平均净资产收益率                                15.83%                10.05%      5.78%

                                            2023 年末      2022 年末（调整后）  本年末比上年末增减

资产总额（元）                            3,256,116,616.10      3,129,428,963.48      4.05%

归属于上市公司股东的净资产（元）          2,133,962,523.65      2,204,502,393.27      -3.20%

      二、财务状况（单位：元）

      1、资产情况

              项目                      2023 年末                2022 年末            变动幅度

 流动资产：

 其中：货币资金                            527,566,426.42          847,825,833.90        -37.77%

      交易性金融资产                                                5,000,000.00        -100.00%

      应收账款                            395,459,722.34          302,522,255.89          30.72%

      应收款项融资                                                    560,093.20        -100.00%

      预付款项                            32,000,592.57            34,834,733.60          -8.14%

      其他应收款                          138,531,418.96            16,217,899.94        754.19%

      存货                                843,351,856.78          598,213,001.83          40.98%

      合同资产                            74,877,973.55          111,697,785.78        -32.96%

      其他流动资产                          6,966,572.47            6,516,533.60          6.91%

非流动资产：

其中：长期股权投资                        48,398,118.56          16,572,976.34        192.03%

      其他非流动金融资产                  38,177,397.07          37,667,555.17          1.35%

      固定资产                            242,651,022.23          265,487,068.32          -8.60%

      使用权资产                          85,783,718.64          59,474,538.91          44.24%

      无形资产                            89,036,352.44          105,760,824.60        -15.81%

      商誉                                641,471,876.44          641,471,876.44          0.00%

      长期待摊费用                          5,994,293.52            8,037,537.27        -25.42%

      递延所得税资产                      61,692,456.97            42,840,768.90          44.00%

      其他非流动资产                      24,156,817.14            28,727,679.79        -15.91%

          资产合计                    3,256,116,616.10        3,129,428,963.48          4.05%

      主要变动情况说明：

      （1）货币资金较上年同期变动-37.77%主要系报告期内收购少数股东权益以及支付投资意向金等影响。
      （2）其他应收款较上年同期变动754.19%主要系公司支付华鼎股份投资意向金。

      （3）长期股权投资较上年同期变动192.03%主要系子公司易佰网络投资中山繸子等。

    2、负债情况

                项目                    2023 年末            2022 年末        变动幅度

    流动负债：

      其中：短期借款                          904,866.91        62,494,456.04      -98.55%

            应付票据                        12,168,716.14        7,627,853.50      59.53%

            应付账款                      424,392,809.66      344,574,448.61      23.16%

            合同负债                        69,558,095.19        20,836,674.52      233.83%

            应付职工薪酬                    48,750,836.07        35,065,126.72      39.03%

            应交税费                        54,452,499.20        50,701,014.48        7.40%

            其他应付款                      16,632,755.16        82,445,204.82      -79.83%

      一年内到期的非流动负债              41,327,718.21        18,801,974.72      119.81%

          其他流动负债                          39,018.70            52,461.84      -25.62%

    非流动负债：

      其中：长期借款                      170,000,000.00                            100.00%

            租赁负债                        61,401,474.99        41,908,585.24      46.51%

            长期应付职工薪酬              160,467,760.63        71,869,807.26      123.28%

            预计负债                        51,639,215.22        41,117,259.27      25.59%

            递延所得税负债                  10,418,326.37        12,502,611.53      -16.67%

          负债合计                      1,122,154,092.45      789,997,478.55      42.05%


  （1）短期借款较上年同期变动-98.55%主要系本报告期归还银行借款。

  （2）合同负债较上年同期变动233.83%主要为报告期按合同预收款项。

  （3）其他应付款较上年同期变动-79.83%主要为公司已成功达成股权激励的所有预定目标，鉴于当前形势与预期，预计不会触发股票回购的相关义务，本期冲回已计提的58,880,000.00元。

  （4）长期借款较上年同期变动100%主要为报告期内增加建行河西支行并购贷款。

  （5）长期应付职工薪酬较上年同期变动123.28%主要为计提易佰网络团队超额业绩奖。

    3、股东权益情况

            项目