300611 深市 美力科技

            浙江美力科技股份有限公司

              2023 年度财务决算报告

  浙江美力科技股份有限公司（以下简称“公司”）根据 2023 年度经营状况和财务状况，结合公司合并报表数据，编制了 2023 年度财务决算报告。天健会计师事务所(特殊普通合伙)已对公司 2023 年度财务报告进行了审计，并出具了标准无保留意见的审计报告。现将公司决算情况报告如下：

    一、主要财务数据和指标

                                                                    单位：万元

            项目                2023 年度          2022 年度      同比增减

  营业收入                          137,623.12        108,739.56    26.56%

  归属于上市公司股东的净利润          4,069.77        -3,763.23    208.15%

  归属于上市公司股东的扣除非

  经常性损益的净利润                  3,507.04        -5,682.38    161.72%

  经营活动产生的现金流量净额        10,240.93          7,354.12    39.25%

  基本每股收益（元/股）                  0.19            -0.20    195.00%

  稀释每股收益（元/股）                  0.19            -0.20    195.00%

  加权平均净资产收益率                  4.08%            -4.38%      8.46%

                                  2023 年末          2022 年末      同比增减

  资产总额                          211,181.02        196,913.70      7.25%

  归属于上市公司股东的净资产        99,244.29        98,759.85      0.49%

    二、财务状况分析

    （一）资产情况

                                                                    单位：万元

          项目                2023 年末          2022 年末        同比增减

 货币资金                          22,047.77        18,952.42      16.33%

 交易性金融资产                        20.20            28.65      -29.50%

 应收票据                          3,353.97          2,091.82      60.34%

 应收账款                          50,515.69        38,267.96      32.01%


 应收款项融资                      8,999.29          3,389.83      165.48%

 预付款项                            870.23          1,122.29      -22.46%

 其他应收款                          363.51            325.28      11.75%

 存货                              28,309.17        26,031.12        8.75%

 其他流动资产                        529.45          2,654.33      -80.05%

      流动资产合计              115,009.28        92,863.71      23.85%

 固定资产                          79,675.81        78,493.43        1.51%

 在建工程                          2,073.69          8,185.05      -74.66%

 使用权资产                          317.97            377.72      -15.82%

 无形资产                          11,345.46        11,681.81      -2.88%

 商誉                              1,077.92          3,172.98      -66.03%

 长期待摊费用                        439.84            307.12      43.22%

 递延所得税资产                      469.52            869.61      -46.01%

 其他非流动资产                      771.54            962.27      -19.82%

    非流动资产合计              96,171.74        104,049.99      -7.57%

        资产总计                211,181.02        196,913.70        7.25%

主要变动指标分析：
1、应收票据较上年末增长 60.34%，主要系报告期内用于质押的银行承兑汇票增加所致；2、应收账款较上年末增长 32.01%，主要系报告期内收入增长所致；
3、应收款项融资较上年末增长 165.48%，主要系报告期收入增长所致；
4、其他流动资产较上年末减少 80.05%，主要系报告期内增值税进项留抵税额减少所致；5、在建工程较上年末减少 74.66%，主要系报告期内在建工程转固定资产所致；
6、商誉较上年末减少 66.03%，主要系报告期内计提商誉减值所致；
7、长期待摊费用较上年末增长 43.22%，主要系报告期内装修款增加所致；
8、递延所得税资产较上年末减少 46.01%，主要系报告期内可弥补亏损减少所致。

    （二）负债和所有者权益

                                                                    单位：万元

            项目                2023 年末        2022 年末      同比增减

  短期借款                          30,004.16        20,198.90        48.54%

  应付票据                          8,728.24        7,154.38        22.00%

  应付账款                          29,996.35        24,709.96        21.39%

  合同负债                            443.63          502.21      -11.66%

  应付职工薪酬                      3,087.94        2,645.41        16.73%

  应交税费                            960.97        1,225.20      -21.57%

  其他应付款                          481.41          973.22      -50.53%

  一年内到期的非流动负债            5,868.74        3,019.26        94.38%

  其他流动负债                          50.36            65.29      -22.86%


    流动负债合计                  79,621.78        60,493.82        31.62%

  长期借款                          20,499.72        26,161.93      -21.64%

  租赁负债                              41.87          134.68      -68.91%

  递延收益                          2,455.30        2,623.09        -6.40%

  递延所得税负债                        82.77            25.67      222.49%

    非流动负债合计                23,079.65        28,945.37      -20.26%

    负债合计                      102,701.44        89,439.19        14.83%

  股本                              21,107.47        21,107.47            0

  资本公积                          54,784.41        54,737.18        0.09%

  库存股                            3,001.04                            100%

  盈余公积                          3,374.83        3,085.87        9.36%

  未分配利润                        22,978.62        19,829.33        15.88%

    归属于母公司所有者权益        99,244.29        98,759.85        0.49%
  合计

  少数股东权益                      9,235.30        8,714.66        5.97%

    所有者权益合计                108,479.58      107,474.51        0.94%

    负债和所有者权益总计          211,181.02      196,913.70        7.25%

主要变动指标分析：
1、短期借款较上年末增长 48.54%，主要系报告期内因经营需要，短期银行借款增加所致；2、其他应付款较上年末减少 50.53%，主要系报告期内支付股权转让款所致；
3、一年内到期的非流动负债较上年末增长 94.38%，主要系根据借款到期