300622 深市 博士眼镜

              博士眼镜连锁股份有限公司

                2022 年度财务决算报告

    公司依据 2022 年度经营情况和财务状况，结合公司报表数据，编制了《2022
年度财务决算报告》，现将 2022 年度财务决算的有关情况汇报如下：

  公司 2022 年度财务会计报表经大华会计师事务所（特殊普通合伙）审计，出具了“大华审字[2023]0014499 号”标准无保留意见的审计报告，认为公司财务报表在所有重大方面按照企业会计准则的规定编制，公允地反映了公司 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 年度主要财务数据

                                                          单位：万元

          项目              2022 年        2021 年      增减幅度

营业总收入                    96,223.70    88,746.90        8.42%

营业利润                        9,094.32    12,052.04      -24.54%

利润总额                        9,283.86    12,123.69      -23.42%

净利润                          7,379.11      9,450.00      -21.91%

归属于上市公司股东的            7,516.23      9,478.36      -20.70%
净利润

基本每股收益（元/股）              0.44          0.56      -21.43%

加权平均净资产收益率              11.59%        15.36%      -24.54%

期末总资产                    97,539.89    98,792.92        -1.27%

期末归属上市公司股东的        68,377.02    65,789.22        3.93%
所有者权益

期末股本                      17,323.37    17,226.86        0.56%

期末归属于上市公司股东的            3.95          3.82        3.40%
每股净资产

  1、报告期公司实现营业收入为 96,223.70 万元，较上年增长 8.42%，归属
于上市公司股东的净利润为 7,516.23 万元，较上年减少 20.70%，主要原因是：
  （1）报告期内，公司在负担现存店铺人工、租金等成本费用的同时，仍战略性拓展新店。受宏观经济影响扰动，公司门店整体盈利能力有所下滑，新拓展门店的营业不确定性加大，新店培育周期略有增长；

  （2）报告期内，公司计提股权激励费用 13,740,578.33 元，较上年增长31.57%，导致管理费用增加。

  二、2022 年度公司财务状况及经营情况分析

  （一）资产负债分析

                                                          单位：万元

          项目              2022 年        2021 年      增减比例

 货币资金                    22,600.43      26,547.58        -14.87%

 应收账款                      4,867.68      4,626.95          5.20%

 预付款项                      3,806.73      2,827.81        34.62%

 其他应收款                    4,897.89      4,735.99          3.42%

 存货                        16,175.77      13,303.35        21.59%

 其他流动资产                  6,140.10      2,216.68        177.00%

 其他非流动金融资产          10,918.24      12,043.92        -9.35%

 投资性房地产                  2,379.17      2,450.91        -2.93%

 固定资产                      2,905.42      2,818.96          3.07%

 在建工程                        68.71          58.00        18.47%

 使用权资产                  16,919.69      20,303.87        -16.67%

 无形资产                        812.61        936.63        -13.24%

 长期待摊费用                  4,035.08      4,882.21        -17.35%

 递延所得税资产                  932.93        902.34          3.39%

 其他非流动资产                  79.42        137.71        -42.33%


 应付账款                      4,381.93      4,346.47          0.82%

 合同负债                      1,220.16      1,655.05        -26.28%

 应付职工薪酬                  1,691.42      1,622.19          4.27%

 应交税费                      1,380.28      1,642.36        -15.96%

 其他应付款                    1,460.02      1,976.80        -26.14%

 一年内到期的非流动负债        9,465.70      10,138.66        -6.64%

 其他流动负债                    67.96          56.54        20.20%

 租赁负债                      8,032.97      10,312.40        -22.10%

 递延所得税负债                  602.28        488.79        23.22%

 股本                        17,323.37      17,226.86          0.56%

 资本公积                    24,729.20      22,151.49        11.64%

 库存股                          867.48      1,370.61        -36.71%

 其他综合收益                    242.12        -273.03        188.68%

 盈余公积                      5,794.16      5,068.66        14.31%

 未分配利润                  21,155.66      22,985.85        -7.96%

 少数股东权益                    860.14        764.44        12.52%

  1、报告期期末总资产为 97,539.89 万元，较期初减少 1.27%。

  2、报告期期末总负债为 28,302.72 万元，较期初减少 12.21%，主要原因是
支付租金引起的租赁负债变化。

  3、报告期期末归属上市公司股东的所有者权益 68,377.02 万元，较期初增长 3.93%。

  （二）经营情况分析

          项目              2022 年          2021 年      增减比例

 营业收入                      96,223.70      88,746.90    8.42%

 营业成本                      36,721.42      31,121.92    17.99%


 税金及附加                        307.61          264.01    16.51%

 销售费用                      41,278.26      37,737.99    9.38%

 管理费用                        8,815.46        7,874.95    11.94%

 财务费用                          951.78          782.83    21.58%

 其他收益                          837.77          748.29    11.96%

 投资收益                          685.18          499.06    37.29%

 公允价值变动收益                  -83.19          -38.70  -114.96%

 信用减值损失                      -50.63          -49.83    -1.61%

 资产减值损失                    -443.97          -71.98  -516.80%

 营业利润                        9,094.32      12,052.04  -24.54%

 营业外收入                        269.42          127.98  110.52%

 营业外支出                        79.88          56.33    41.81%

 利润总额                        9,283.86      12,123.69  -23.42%

 所得税费用                      1,904.75        2,673.69  -28.76%

 净利润                          7,379.11        9,450.00  -21.91%

 其他综合收益的税后净额            515.14        -152.86  437.00%

  1、报告期公司实现营业收入为 96,223.70 万元，较上年增长 8.42%，归属
于上市公司股东的净利润为 7,516.23 万元，较上年减少 20.70%，主要原因是：