300869 深市 康泰医学

        康泰医学系统（秦皇岛）股份有限公司

                2023 年度财务决算报告

一、2023 年度财务报表的审计情况

    公司 2023 年财务报表经德勤华永会计师事务所（特殊普通合伙）审计，出具了

标准无保留意见审计报告。会计师的意见是：康泰医学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，公允反映了康泰医学 2023 年 12 月 31 日的合并及母

公司财务状况以及 2023 年度的合并及母公司经营成果和现金流量。
二、主要财务数据和财务指标

                                                        2023 年      2022 年本年比上年增减

营业收入（万元）                                      74,690.21    71,211.45        4.89%

归属于上市公司股东的净利润（万元）                    16,576.60    19,620.26      -15.51%

归属于上市公司股东的扣除非经常性损益的净利润（万元）  14,974.70    14,468.86        3.50%

经营活动产生的现金流量净额（万元）                    18,101.47    10,365.69      74.63%

基本每股收益（元/股）                                      0.41        0.49      -16.33%

加权平均净资产收益率                                      8.36%      10.54%      -2.18%

                                                      2023 年末    2022 年末本年末比上年末
                                                                                        增减

资产总额（万元）                                    321,194.67  373,280.58      -13.95%

归属于上市公司股东的净资产（万元）                    204,479.67  192,833.38        6.04%

注：全文以万元为单位可能导致尾差。
三、2023 年度财务状况
（一）资产项目变动情况

                                                                      单位：万元

        项目            本年年末余额        上年年末余额          变动幅度

      货币资金                  47,052.56          139,269.54            -66.21%

    交易性金融资产              65,202.36            4,663.65          1,298.10%

      应收账款                  3,986.36          16,075.24            -75.20%

      预付款项                    683.37            2,664.29            -74.35%

      其他应收款                    709.34            1,376.48            -48.47%

        存货                    46,322.73          43,023.63              7.67%

一年内到期的非流动资产          73,793.47          48,626.52              51.76%

    其他流动资产                10,466.23              142.24          7,258.17%


    流动资产合计              248,216.42          255,841.59              -2.98%

    投资性房地产                1,755.97            1,909.39              -8.03%

      固定资产                  26,131.90          26,789.87              -2.46%

      在建工程                  2,454.98              132.44          1,753.59%

      使用权资产                    489.26              591.14            -17.24%

      无形资产                  5,474.50            5,747.42              -4.75%

    递延所得税资产                  580.50              180.89            220.91%

    其他非流动资产              36,091.14          82,087.84            -56.03%

    非流动资产合计              72,978.24          117,438.99            -37.86%

      资产总计                321,194.67          373,280.58            -13.95%

    主要项目变动分析：

    1、货币资金本报告期期末金额 47,052.56 万元，较期初减少 66.21%，主要系
报告期内购买理财产品所致。

    2、交易性金融资产本报告期期末金额 65,202.36 万元，较期初增加 1,298.10%，
主要系报告期内购买理财产品增加所致。

    3、应收账款本报告期期末金额 3,986.36 万元，较期初减少 75.20%,主要系本
报告期末未结算销售货款减少所致。

    4、预付款项本报告期期末金额 683.37 万元，较期初减少 74.35%,主要系本报
告期末预付供应商款项减少所致。

    5、其他应收款本报告期期末金额 709.34 万元，较期初减少 48.47%，主要系本
报告期末平台暂存货款减少所致。

    6、一年内到期的其他非流动资产本报告期期末金额 73,793.47 万元，较期初增
加 51.76%，系本报告期末一年以内到期的定期存单增加所致。

    7、其他流动资产本报告期期末金额 10,466.23 万元，较期初增长 7,258.17%,
主要系本报告期内理财产品增加所致。

    8、在建工程本报告期期末金额 2,454.98 万元，较期初增加 1,753.59%，系本
报告期在建工程投资增加所致。

    9、递延所得税资产本报告期期末金额 580.50 万元，较期初增加 220.91%,系本
报告期资产减值准备增加所致。

    10、其他非流动资产本报告期期末金额 36,091.14 万元，较期初减少 56.03%，
主要系本报告期一年以上定期存单减少所致。

    11、非流动资产本报告期期末金额 72,978.24 万元，较期初减少 37.86%，主要
系本报告期一年以上定期存单减少所致。
（二）负债项目变动情况

                                                                      单位：万元

          项目              本年年末余额        上年年末余额          变动幅度

短期借款                          34,700.00          90,337.36            -61.59%

应付账款                            1,778.72          5,430.21            -67.24%

合同负债                            3,996.61          7,660.38            -47.83%

应付职工薪酬                        1,233.01          1,512.11            -18.46%

应交税费                            2,916.89          3,560.05            -18.07%

其他应付款                          1,178.21          2,588.91            -54.49%

一年内到期的非流动负债                190.37            166.80            14.13%

流动负债合计                      45,993.81        111,255.82            -58.66%

应付债券                          69,557.22          66,693.95              4.29%

租赁负债                              271.63            405.64            -33.04%

递延所得税负债                          0.02          1,185.11            -100.00%

递延收益                              892.31            906.68            -1.59%

非流动负债合计                    70,721.19          69,191.38              2.21%

负债合计                          116,715.00        180,447.20            -35.32%

股本                              40,180.27          40,179.68              0.00%

其他权益工具                        2,961.44          2,962.32              -0.03%

资本公积                          34,514.35          34,498.12              0.05%

盈余公积                          17,445.66          15,753.09            10.74%