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                              北京首都在线科技股份有限公司 2023年度财务决算报告

        北京首都在线科技股份有限公司（以下简称“公司”）2023年度财务报告已经大华会计师事务所（特殊普通合伙）审

    计，并出具了标准无保留意见的审计报告。现就公司 2023年主要财务指标及经营财务情况报告如下：

    一、主要财务数据和财务指标                              单位：元/人民币

                                                            2023 年          2022 年        本年比上年增减

营业收入（元）                                          1,243,287,334.15  1,222,898,145.27                1.67%

归属于上市公司股东的净利润（元）                          -340,078,976.82    -189,039,638.83              -79.90%

归属于上市公司股东的扣除非经常性损益的净利润（元）        -330,992,782.11    -200,221,262.39              -65.31%

经营活动产生的现金流量净额（元）                          169,048,663.77    216,721,360.33              -22.00%

基本每股收益（元/ 股）                                            -0.7285          -0.4093              -77.99%

稀释每股收益（元/ 股）                                            -0.7285          -0.4093              -77.99%

加权平均净资产收益率                                            -32.75%          -14.88%              -17.87%

                                                          2023 年末        2022 年末      本年末较上年末增减

资产总额（元）                                          2,084,891,544.15  2,170,208,540.62                -3.93%

归属于上市公司股东的净资产（元）                          868,294,384.64  1,208,704,723.80              -28.16%

    二、财务状况、经营成果、现金流量分析

    （一）资产情况分析

项目                                            2023 年 12 月 31 日            2022 年 12 月 31 日        增减幅度

货币资金                                            391,462,431.11                344,922,631.39          13.49%

交易性金融资产                                                                      35,000,000.00        -100.00%

应收票据                                                                            1,179,644.40        -100.00%

应收账款                                            350,439,025.52                312,655,385.69          12.08%

预付款项                                              12,467,325.74                  13,509,861.72          -7.72%

其他应收款                                            23,670,801.04                  11,399,106.79        107.65%

存货                                                  5,279,090.70                  10,917,612.69        -51.65%

一年内到期的非流动资产                                                              6,978,815.83        -100.00%

其他流动资产                                          87,486,061.10                  64,340,275.12          35.97%

长期应收款                                                                          7,804,681.06        -100.00%

长期股权投资                                          13,465,337.58                  5,399,544.84        149.38%

固定资产                                            706,340,748.08                832,193,153.64        -15.12%

在建工程                                            134,650,744.56                115,768,546.52          16.31%

使用权资产                                            63,514,703.77                  76,767,316.68        -17.26%

无形资产                                              85,040,164.16                  31,677,777.37        168.45%

商誉                                                192,866,446.94                221,504,357.08        -12.93%

长期待摊费用                                          7,771,792.67                  15,159,785.31        -48.73%

递延所得税资产                                        1,985,351.00                  19,863,090.53        -90.00%

其他非流动资产                                        8,451,520.18                  43,166,953.96        -80.42%

资产总额                                            2,084,891,544.15              2,170,208,540.62          -3.93%

    2023年公司资产总额较上年下降3.93%，主要变动原因如下：

    1、交易性金融资产期末较上期末减少100%，主要系年初至报告期末赎回上期末公司理财余额所致。

    2、应收票据期末较上年末下降100%，主要系报告期内承兑汇票到期承兑所致。

    3、其他应收款期末较上期末上升107.65%，主要系处置资产尚未收款所致。

    4、存货期末较上期末下降51.65%，主要系报告期内公司部分在履行项目完成验收交付，存货结转成本所致。

    5、一年内到期的非流动资产期末较上期末下降100%，主要系一年内到期的长期应收款在报告期内全部收回所致。


    6、其他流动资产期末较上期末上升35.97%，主要系报告期末公司待抵扣增值税进项税额增加所致。

    7、长期应收款期末较上期末下降100%，主要系长期应收款在报告期内全部收回所致。。

    8、长期股权投资期末较上期末上升149.38%，主要系报告期内新增对南京和润数科创业投资合伙企业（有限合伙）的投资
 所致。

    9、无形资产期末较上期末上升168.45%，主要系报告期内公司采购软件、收购怀来智慧云港增加土地使用权所致。

    10、长期待摊费用期末较上期末下降48.73%，主要系报告期内公司摊销办公区装修费及专线租赁所致。

    11、递延所得税资产期末较上期末下降90.00%，主要系报告期内将预计不能弥补的可抵扣亏损所确认的递延所得税予以冲回 所致。

    12、其他非流动资产期末较上期末下降80.42%，主要系报告期末预付长期资产购置款减少所致。

    （二）负债及股东权益情况分析

项目                                      2023 年 12 月 31 日          2022 年 12 月 31 日          增减幅度

短期借款                                      392,737,725.60              282,748,842.30                    38.90%

应付票据                                      25,994,801.21                4,147,000.00                  526.83%

应付账款                                      278,214,801.78              147,594,354.26                    88.50%

合同负债                                      20,942,099.73              17,365,683.97                    20.59%

应付职工薪酬                                  33,971,824.34              20,049,318.56