300852 深市 四会富仕

          四会富仕电子科技股份有限公司

              2023 年度财务决算报告

      四会富仕电子科技股份有限公司（以下简称“公司”）2023 度财务报表已

  经立信会计师事务所（特殊普通合伙）审计，并出具了“信会师报字【2024】第

  ZI10076 号”标准无保留意见的审计报告。报告显示：公司 2023 年度财务报表

  在所有重大方面均按照企业会计准则的规定编制，公允反映了公司 2023 年 12

  月 31 日的财务状况以及 2023 年度的经营成果和现金流量。现将公司 2023 年度

  财务决算有关事项报告如下：

    一、主要财务数据及指标

                                                                      单位：万元

              项目                  2023 年度          2022 年度          增减变动幅度

  营业收入                              131,469.14          121,895.41            7.85%

  营业利润                                23,010.78          25,278.95          -8.97%

  利润总额                                22,860.16          25,165.39          -9.16%

  归属于上市公司股东的净利润              20,440.09          22,559.32          -9.39%

  基本每股收益                                2.01                2.21          -9.05%

  加权平均净资产收益率                      15.16%              19.96%          -4.80%

              项目              2023 年 12 月 31 日    2022 年 12 月 31 日    增减变动幅度

  总资产                                238,689.48          166,973.06          42.95%

  归属于上市公司股东的所有者权益        151,655.21          123,179.43          23.12%

  股本                                    10,193.08          10,193.08            0.00%

  归属于上市公司股东的每股净资产              14.88              12.08          23.12%

    二、财务状况分析

      （一）资产变动情况及分析

                                                                      单位：万元

          项目              2023 年 12 月 31 日    2022 年 12 月 31 日    增减变动幅度

货币资金                              33,860.61          17,756.08          90.70%

交易性金融资产                        77,566.02          34,062.25          127.72%

应收票据                              2,802.80            3,041.74          -7.86%


          项目              2023 年 12 月 31 日    2022 年 12 月 31 日    增减变动幅度

应收账款                              30,381.39          27,095.81          12.13%

应收款项融资                            124.55            2,119.73          -94.12%

预付款项                                193.24              354.56          -45.50%

其他应收款                              405.39              434.64          -6.73%

存货                                  13,376.67          12,806.35            4.45%

其他流动资产                            646.39            1,747.17          -63.00%

流动资产合计                        159,357.06          99,418.33          60.29%

固定资产                              52,679.00          49,527.51            6.36%

在建工程                              7,714.28            5,281.17          46.07%

无形资产                              12,352.08            7,752.37          59.33%

长期待摊费用                          4,131.47            3,744.25          10.34%

递延所得税资产                          684.91              637.11            7.50%

其他非流动资产                        1,770.68              612.33          189.17%

非流动资产合计                        79,332.42          67,554.74          17.43%

        资产总计                  238,689.48          166,973.06          42.95%

      1、流动资产变动分析

      （1）货币资金

      货币资金期末余额 33,860.61 万元，较上年末增加 90.7%，主要是募集资金
  余额和泰国子公司一品电路有限公司银行存款余额增加所致。

      （2）交易性金融资产

      交易性金融资产期末余额 77,566.02 万元，较上年末增加 127.72%，主要是
  期末银行理财产品余额增加所致。

      （3）应收票据及应收账款融资

      应收票据期末余额 2,802.80 万元，较上年末减少 7.86%；应收账款融资期
  末余额为 124.55 万元，较上年末减少 94.12%，主要是期末应收票据余额减少所
  致。

      （4）预付款项

      预付款项期末余额 193.24 万元，较上年末减少 45.50%。主要是期末预付采
  购货款减少。

      （5）其他流动资产

      其他流动资产期末余额 646.39 万元，较上年末减少 63.00%，主要由于待抵
  扣增值税减少所致。

      2、非流动资产变动分析


  （1）在建工程

  在建工程期末余额 7,714.28 万元，较上年末增长 46.07%，主要是本期末新建厂房
建设工程和改造升级厂房工程增加所致。

  （2）无形资产

  无形资产期末余额 12,352.08 万元，较上年末增长 59.33%，主要是本期泰
国子公司一品电路有限公司购买土地所有权所致。

  （3）其他非流动资产

  其他非流动资产期末余额 1,770.68 万元，较上年末增长 189.17%，主要变动
是期末预付设备款增加所致。

    （二）负债变动及分析

                                                                    单位：万元

          项目            2023 年 12 月 31 日  2022 年 12 月 31 日    增减变动幅度

应付票据                            744.50          6,477.01        -88.51%

应付账款                          25,531.41        23,183.69          10.13%

合同负债                              54.36            19.65        176.63%

应付职工薪酬                      3,440.57          4,035.07        -14.73%

应交税费                          1,242.50          1,367.45          -9.14%

其他应付款                            19.04            10.92          74.36%

其他流动负债                      2,129.55          1,668.28          27.65%

一年内到期的非流动负债                68.24            355.84        -80.82%

流动负债合计                      33,230.17        37,117.90        -10.47%

应付债券                          46,196.95                                -

递延收益                          2,137.49          1,866.45          14.52%

长期应付职工薪酬                      27.51            148.19        -81.44%

递延所得税负债                    5,099.57          4,650.98          9.65%

其他非流动负债                      339.97                -              -

非流动负债合计                    53,801.49          6,665.63        707.15%