300653 深市 正海生物

                                                                            2023 年度财务决算报告

          烟台正海生物科技股份有限公司

                2023 年度财务决算报告

    公司 2023 年度经营及财务成果经天职国际会计师事务所（特殊普通合伙）审计
确认，结果如下：

    （一） 资产负债简表

                                                                      单位：万元

              项目/年度                2023 年期末  2022 年期末    增减率

              货币资金                  7,658      8,249        -7%

            交易性金融资产                59,861      53,421      12%

              应收票据                    76          -          -

              应收账款                  5,111      4,562        12%

            应收款项融资                  172        124        39%

              预付款项                    334        290        15%

              其他应收款                  116        149        -22%

                存货                    3,672      4,069      -10%

            其他流动资产                  63        137        -54%

            流动资产合计                77,063      71,001        9%

              固定资产                  23,534      21,340      10%

            投资性房地产                  9          12        -25%

              在建工程                    809        1,463      -45%

              无形资产                  3,501      3,722        -6%

            长期待摊费用                  26        69        -62%

            递延所得税资产                278        267        4%

            其他非流动资产                162        817        -80%

            非流动资产合计                28,319      27,690        2%

              资产总计                  105,382    98,690        7%

              应付票据                  1,801      2,515      -28%

              应付账款                  2,110      3,373      -37%

              合同负债                  1,285      617        108%

            应付职工薪酬                  1,427      1,913      -25%

              应交税费                    814        962        -15%

              其他应付款                  1,517      1,177        29%

            其他流动负债                  46          5        820%

            流动负债合计                9,000      10,561      -15%

              递延收益                    912        996        -8%

            递延所得税负债                663        622        7%

            非流动负债合计                1,576      1,618        -3%

              负债合计                  10,576      12,180      -13%

                股本                    18,000      18,000        0%


                                                                            2023 年度财务决算报告

              项目/年度                2023 年期末  2022 年期末    增减率

              资本公积                  16,942      16,942        0%

              盈余公积                  9,920      8,010        24%

              未分配利润                  49,944      43,559      15%

      归属于母公司股东权益合计            94,807      86,511      10%

            股东权益合计                94,807      86,511      10%

          负债和股东权益总计              105,382    98,690        7%

    主要增减事项说明：

    1、交易性金融资产余额为 59,861 万元，较去年同期增加 6,440 万元，主要系购
买的银行理财产品较多，使得交易性金融资产余额较大。

    2、应收票据与应收款项融资余额为 248 万元，较去年同期增加 124 万元，主要
系收到银行承兑汇票增加所致。

    3、应收账款余额为 5,111 万元，较去年同期增加 549 万元，主要系直销模式收
入增加，直销模式存在一定账期，使得应收账款余额增加。

    4、存货余额为 3,672 万元，较去年同期减少 397 万元，主要系本报告期控制产
品库存，库存商品减少所致。

    5、固定资产余额为 23,534 万元，较去年同期增加 2,194 万元，主要系厂区扩建
在建工程转资所致。

    6、在建工程余额 809 万元，同比减少 654 万元，主要系厂区扩建转资所致。
    7、其他非流动资产余额为 162 万元，较去年同期减少 655 万元，主要系去年支
付的预付设备款本期转固定资产，使得其他非流动资产余额减少。

    8、应付票据余额为 1,801 万元，同比减少 714 万元，主要系本报告期银行承兑
汇票到期付款所致。

    9、应付账款余额为 2,110 万元，同比减少 1,263 万元，主要系本报告期末应付
基建工程款减少所致。

    10、合同负债余额为 1,285 万元，同比增加 668 万元，主要系预收的货款增加所
致。

    11、应付职工薪酬余额为 1,427 万元，同比减少 486 万元，主要系计提的应发未
发奖金减少所致。

    12、其他应付款余额为 1,517 万元，同比增加 340 万元，主要系收到合同保证金
增加所致。

    （二）利润简表

                                                                    单位：万元

                                                                            2023 年度财务决算报告

            科目/年度                  2023 年        2022 年        增减率

          一、营业收入              41,365        43,322        -5%

            营业成本                  4,177        4,886        -14%

            税金及附加                  399          387          3%

            销售费用                10,631        11,692        -9%

            管理费用                  2,693        2,965        -9%

            研发费用                  4,405        3,755        17%

            财务费用                  -59          -90        -34%

          其中：利息收入                93            91          1%

            其他收益                  215          878        -75%

            投资收益                  1,797          999        80%

公允价值变动收益（损失以“－”号填列）    730          -279        -361%

 信用减值损失（损失以“－”号填列）      -6            -26        -78%

 资产处置收益（损失以“－”号填列）        2            -92        -102%

          二、营业利润              21,857        21,207        3%

            营业外收入                  24            20          20%

            营业外支出                  42            17        151%

          三、利润总额              21,840