300607 深市 拓斯达

              广东拓斯达科技股份有限公司

              2023 年度财务决算报告

    广东拓斯达科技股份有限公司（以下简称“公司”）2023 年度财务报表已
经立信会计师事务所（特殊普通合伙）审计并出具信会师报字[2024]第 ZI10184号标准无保留意见审计报告。现将公司 2023 年度财务决算情况报告如下：

    一、 整体经营情况

    公司 2023 年实现营业收入 455,270.63 万元，较上年同期下降 8.65%，实
现净利润 10,599.24 万元，同比下降 37.01%，实现归属于母公司股东的净利润8,803.34 万元，同比下降 44.86%，经营活动产生的现金流量净额 19,401.28 万
元，同比增长 39.30%。截止 2023 年 12 月 31 日，公司总资产 709,324.64 万元，
比上年末增长 6.64%，归属于母公司所有者权益 241,105.32 万元，比上年末增长 2.73%。

    二、 主要资产、负债变动情况

        （一）资产变动情况

                                                          单位：万元

                资产                      期末余额        上年年末余额        变动

货币资金                                        124,695.82          105,669.82        18.01%

交易性金融资产                                  29,785.66          30,920.41        -3.67%

应收票据                                        17,048.23          15,038.83        13.36%

应收账款                                        213,182.67          200,997.94          6.06%

应收款项融资                                      4,385.06            2,858.28        53.42%

预付款项                                          5,960.05            9,647.30        -38.22%

其他应收款                                        2,957.67            3,992.55        -25.92%

存货                                            69,920.69          124,637.66        -43.90%

合同资产                                        59,747.30          29,942.46        99.54%

一年内到期的非流动资产                            659.74

其他流动资产                                    16,972.04          10,045.59        68.95%

长期应收款                                        1,847.37

长期股权投资                                      474.36            543.68        -12.75%

其他非流动金融资产                                614.93            625.28        -1.65%


固定资产                                        56,384.18          44,861.78        25.68%

在建工程                                        47,863.40          30,971.64        54.54%

使用权资产                                        3,785.60            2,039.04        85.66%

无形资产                                        31,439.23          32,586.58        -3.52%

商誉                                              8,523.18          10,601.14        -19.60%

长期待摊费用                                      1,392.02            972.31        43.17%

递延所得税资产                                  11,685.43            8,234.18        41.91%

资产总计                                        709,324.64          665,186.48          6.64%

资产主要项目变动情况说明：

  1.应收款项融资同比增长 53.42%，主要系收到的银行承兑汇票增加所致；
  2.预付款项同比下降 38.22%，主要系本报告期内预付订金与进度款项目已完工或交付结算所致；

  3.存货同比下降 43.9%，主要系公司加强了存货管理，调整备货策略，加大对超期库存的考核和管理力度，同时年底在制项目减少所致；

  4.合同资产同比增长 99.54%，主要系已完工尚未完成客户结算流程的工程项目货款增加所致；

  5.其他流动资产同比增长 68.95%，主要系待抵扣增值税进项税额增加所致；
  6.在建工程同比增长 54.54%，主要系在建项目投入增加所致；

  7.使用权资产同比增长 85.66%，主要系房屋租赁增加所致；

  8.长期待摊费用同比增长 43.17%，主要系购买子公司资质长期待摊费用增加所致；

  9.递延所得税资产同比增长 41.91%，主要系减值准备及可弥补亏损增加所致。
（二）负债和股东权益变动情况

                                                        单位：万元

          负债和所有者权益            期末余额          上年年末余额      增长比例

短期借款                                        62,699.37          60,635.87          3.40%

应付票据                                        42,869.77          49,152.40        -12.78%

应付账款                                        122,522.95          101,822.99        20.33%

合同负债                                        49,010.51          63,848.67        -23.24%

应付职工薪酬                                    10,687.39            9,648.93        10.76%

应交税费                                          6,950.52            6,166.81        12.71%


其他应付款                                        6,030.84            7,532.32        -19.93%

一年内到期的非流动负债                            4,247.11            2,719.80        56.16%

其他流动负债                                    51,254.17          36,852.54        39.08%

长期借款                                        27,030.81          16,221.92        66.63%

应付债券                                        65,129.96          62,582.49          4.07%

租赁负债                                          3,049.44            1,502.07        103.02%

预计负债                                          3,638.62            3,352.48          8.54%

递延收益                                          1,776.53            1,419.67        25.14%

递延所得税负债                                    912.81            874.45          4.39%

负债合计                                        457,810.79          424,333.43          7.89%

股本                                            42,483.02          42,541.86        -0.14%

其他权益工具                                      7,830.54            7,830.64          0.00%

资本公积                                        72,674.01          72,092.55          0.81%

减：库存股                                        3,500.23            3,434.81          1.90%

其他综合收益                                      1,104.52            953.05        15.89%

盈余公积                                        11,488.11          11,488.11          0.00%