300942 深市 易瑞生物

        深圳市易瑞生物技术股份有限公司

            2020 年度财务决算报告

    一、2020年年度财务决算的编制范围

    本次财务决算的范围包括母公司深圳市易瑞生物技术股份有限公司及子公 司北京易准生物技术有限公司、子公司广东检易网络技术有限公司、子公司易瑞 美国有限责任公司、子公司深圳秀朴生物科技有限公司。

    二、2020年度财务报表的审计情况

    深圳市易瑞生物技术股份有限公司（以下简称“公司”或“易瑞生物”）2020 年12月31日合并及母公司资产负债表、2020年度合并及母公司利润表、2020年度 合并及母公司现金流量表、2020年度合并及母公司股东权益变动表及相关报表附 注经立信会计师事务所（特殊普通合伙）审计，并出具了标准无保留意见的审计 报告。注册会计师审计意见：易瑞生物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，公允反映了易瑞生物2020年12月31日的合并及母公司财务状况 以及2020年度的合并及母公司经营成果和现金流量。

    三、报告期主要财务指标分析

指标分类            主要财务指标            2020 年度    2019 年度    增减变动

            总资产（元）                            652,886,483.47  619,665,211.31        5.36%

            净资产（元）                            548,983,304.46  528,319,503.69        3.91%
 经营规模

            营业总收入（元）                        258,455,671.51  239,178,001.68        8.06%

            营业成本（元）                          63,668,193.94  65,859,668.96        -3.33%

            净利润（元）                            65,449,400.88  92,288,299.82        -29.08%

            销售毛利率%                                  75.37%        72.46%        2.91%

            销售净利率%                                  25.32%        38.59%        -13.27%

 盈利能力    每股净资产（元/股）                              1.52          1.47        3.40%

            每股经营活动产生的现金流量（元/股）              0.18          0.19        -5.26%

            每股收益（元/股）                                0.18          0.26        -30.77%

            加权平均净资产收益率%                        12.32%        19.62%          -7.3%

            流动比率                                        6.73          8.37        -19.59%
 偿债能力                                                    5.95          7.91        -24.78%
            速动比率


              资产负债率%                                  15.91%        14.74%        1.17%

              应收账款周转率（次/年）                          3.38          3.65        -7.40%
 运营能力

              存货周转率（次/年）                              1.19          2.43        -51.03%

      四、报告期公司财务状况、经营成果及现金流量情况分析

      1、资产变动情况

      2020年末，公司总资产65,288.65万元，较年初61,966.52万元增加3,322.13万
  元，增幅为5.36%。公司资产构成情况如下：

                                                              单位：元

            项目                  2020 年度        2019 年度        增减变动

货币资金                                    379,096,792.16      442,269,877.37            -14.28%

交易性金融资产

应收票据                                      318,727.00          777,793.85            -59.02%

应收账款                                    62,299,985.01        74,180,976.09            -16.02%

应收款项融资

预付款项                                      9,264,973.23        9,463,466.21              -2.10%

其他应收款                                    7,129,627.93        7,947,573.76            -10.29%

存 货                                        61,589,634.94        31,338,272.66              96.53%

合同资产                                      1,400,000.00

其他流动资产                                  5,029,280.61        3,743,396.23              34.35%

流动资产合计                                526,129,020.88      569,721,356.17              -7.65%

长期股权投资                                  3,507,013.54        3,667,430.83              -4.37%

固定资产                                    44,887,005.86        29,299,496.50              53.20%

在建工程                                                          113,501.99              -100%

无形资产                                    44,124,260.96        1,361,619.08            3140.57%

递延所得税资产                                7,340,217.82        4,671,697.78              57.12%

长期待摊费用                                14,701,784.81          918,300.07            1500.98%

投资性房地产                                  5,387,018.58        5,524,083.67              -2.48%

其他非流动资产                                6,810,161.02        4,387,725.22              55.21%

非流动资产小计                              126,757,462.59        49,943,855.14            153.80%

资产合计                                    652,886,483.47      619,665,211.31              5.36%

      2、负债及所有者权益变动情况

      报告期末，公司负债总额为10,390.32万元，较年初9,134.57万元增加1,255.75
  万元，增幅为13.75%；报告期末，公司股东权益总额为54,898.33万元，较年初

  52,831.95万元增加2,066.38万元，增幅为3.91%。

      报告期末，公司负债及所有者权益构成情况如下：


                                                          单位：元

            项目                    2020 年度          2019 年度        增减变动

短期借款
应付票据

应付账款                                      14,644,174.02            10,382,813.00      41.04%

预收账款                                                              29,897,606.07        -100%

合同负债                                      36,027,757.70

应付职工薪酬                                  13,297,804.01            12,640,874.11        5.20%

应交税费                                        9,859,513.78            14,143,819.58      -30.29%

其他应付款                                      2,874,212.98            1,025,747.72      180.21%

一年内到期的非流动负债

其他流动负债                                    1,415,841.15

流动负债小计                                  78,119,303.