300723 深市 一品红

                    一品红药业股份有限公司

                      2021 年度财务决算报告

      一、2021 年度财务报表审计情况

      2021 年 12 月 31 日合并财务报表经由广东司农会计师事务所（特殊普通合

  伙）审计，出具了标准无保留意见的审计报告（司农审字[2022]22001480011 号），
  审计认为：公司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

  反映了一品红公司2021年12月31日的财务状况以及2021年度的经营成果和现

  金流量。

      二、2021 年度主要会计数据和财务指标

                                                                        单位：万元

              项目                    2021 年          2020 年        同比增减

营业收入                                            219,921.44          167,541.71            31.26%

归属于上市公司股东的净利润                        30,691.54          22,561.06            36.04%

扣除非经常性损益的净利润                          18,193.01          14,560.19            24.95%

经营活动产生的现金流量净额                        43,810.06          27,522.10            59.18%

基本每股收益（元/股）                                  1.07                0.78            37.18%

稀释每股收益（元/股）                                  1.07                0.78            37.18%

加权平均净资产收益率                                15.23%            16.15%            -0.92%

                                        2021 年末        2020 年末        同比增减

资产总额                                            370,441.48          214,515.79            72.69%

上市公司股东的净资产                              187,431.17          148,491.19            26.22%

      三、资产负债表情况（单位：元）

        项目          2021 年 12 月 31 日  2020 年 12 月 31 日  增减情况        变动较大原因说明

 流动资产：

                                                                          主要是本期发行可转债、银行
    货币资金              1,075,025,364.82      726,032,154.71      48.07%  借款，以及销售收入收到现金
                                                                          增加所致

    交易性金融资产          15,027,000.00      13,000,000.00      15.59%

    应收账款              202,945,383.82      163,654,981.37      24.01%

    应收款项融资                                                -45.77%  主要是银行承兑汇票到期兑
                            40,446,932.99      74,580,297.71              付所致

    预付款项                29,177,279.67      23,108,461.63      26.26%

    其他应收款              27,161,986.02      54,345,565.76    -50.02%  主要是收回保证金所致

    存货                  114,970,739.08      110,059,186.46      4.46%


  其他流动资产                                                32.99%  主要是增值税留抵扣增加所
                            58,845,152.61      44,248,942.19              致

流动资产合计              1,563,599,839.01    1,209,029,589.83      29.33%

  长期股权投资                                                100.00%  主要是本期采用权益核算的
                          302,392,338.43                                股权投资增加所致

  其他非流动金融资                                                      主要是公允价值变动计入当
产                        105,618,600.00      38,000,000.00    177.94%  期损益的非流动的金融资产
                                                                          增加所致

  投资性房地产                                                100.00%  主要是本期自有办公楼对外
                            5,640,259.55                                出租所致

  固定资产              158,703,908.19      165,357,220.48      -4.02%

  在建工程                                                    131.21%  主要是募集资金建设项目，本
                          783,680,736.58      338,943,071.61              期持续增中建设所致

                                                                          主要是对租用的生物岛办公
  使用权资产                                                  100.00%  楼、营销渠道租赁的办事处，
                          100,604,531.18                                按新准则要求核算的使用权
                                                                          资产所致

                                                                          主要是非同一控制合并华南
  无形资产              460,418,924.65      298,241,206.14      54.38%  疫苗，按评估值增加的无形资
                                                                          产所致

  开发支出                                                  -100.00%  主要是原开发项目转入无形
                                                  100,000.00              资产所致

  商誉                                                      4,308.26%  主要是非同一控制收购华南
                            11,282,333.84        255,936.39              疫苗，增加的商誉所致

  长期待摊费用                                                67.79%  主要是新公办楼装修增加所
                            58,530,432.76      34,883,186.00              致

  递延所得税资产          12,998,213.12        9,192,141.22      41.41%

                                                                          主要是生产基地建设，机器设
  其他非流动资产        140,944,710.66      51,155,550.97    175.52%  备设备采购预付的款项增加
                                                                          所致

非流动资产合计            2,140,814,988.96      936,128,312.81    128.69%

资产总计                  3,704,414,827.97    2,145,157,902.64      72.69%

流动负债：

  短期借款                                                    193.64%  主要是短期银行贷款增加所
                          851,663,360.68      290,039,256.25              致

  应付账款                40,652,883.59      56,069,805.57    -27.50%

  合同负债