300942 深市 易瑞生物

        深圳市易瑞生物技术股份有限公司

            2022 年度财务决算报告

    一、2022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、子公司深圳稷安科技有 限公司、子公司深圳市爱医生物科技有限公司、子公司深圳深镧科技有限公司、 子公司BIOEASY (SG) PTE. LTD。

    二、2022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”）2022年 12月31日合并及母公司资产负债表、2022年度合并及母公司利润表、2022年度合 并及母公司现金流量表、2022年度合并及母公司股东权益变动表及相关报表附注 经华兴会计师事务所（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2022年12月31日的合并及母公司财务状况以 及2022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

                                                                        单位：
 元

指标分类            主要财务指标                2022 年度          2021 年度        增减变动

          总资产（元）                        1,282,455,601.74      1,152,520,292.55      11.27%

经营规模  净资产（元）                        964,701,142.86        946,580,099.43      1.91%
          营业总收入（元）                      686,897,476.53        597,539,623.17      14.95%

          营业成本（元）                        298,761,963.04        169,510,206.84      76.25%

          净利润（元）                          82,663,795.37        236,470,005.09      -65.04%

盈利能力  销售毛利率%                                56.51%              71.63%      -15.12%
          销售净利率%                                12.03%              39.57%      -27.54%

          每股净资产（元/股）                            2.41                2.36      1.91%


            每股经营活动产生的现金流量（元/              0.38                0.64      -40.27%
                        股）

          每股收益（元/股）                              0.21                0.60      -65.63%

          加权平均净资产收益率%                      8.77%              29.41%      -20.64%

          流动比率                                      3.38                5.73      -41.10%

偿债能力  速动比率                                      2.80                5.03      -44.23%

          资产负债率%                                24.78%              17.87%      6.91%

          应收账款周转率（次/年）                        7.59                7.50      1.24%
运营能力  存货周转率（次/年）

                                                        7.06                7.69      -8.11%

    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

    2022年末，公司总资产128,245.56万元，较年初115,252.03万元增加12,993.53 万元，增幅为11.27%。公司资产构成情况如下：

                                                                        单位：元

        项目                  2022 年度                  2021 年度            增减变动

  货币资金                          247,451,094.68          342,211,180.47          -27.69%

  交易性金融资产                              0.00          340,212,643.38          -100.00%

  应收票据                                    0.00              150,000.00          -100.00%

  应收账款                            83,877,942.22            97,051,672.70          -13.57%

  应收款项融资                          150,000.00                    0.00          100.00%

  预付款项                            13,815,060.86            16,582,536.27          -16.69%

  其他应收款                          15,172,785.35            6,504,037.13          133.28%

  存货                              100,608,210.17            93,859,305.88            7.19%

  合同资产                                    0.00              168,496.50          -100.00%

  其他流动资产                      213,344,217.17              904,349.77        23490.90%

  流动资产合计                      674,419,310.45          897,644,222.10          -24.87%

  长期股权投资                      195,757,730.69            21,943,868.62          792.08%

  固定资产                            83,985,636.20            52,628,498.39            59.58%

  在建工程                          190,866,774.16            51,341,099.66          271.76%

  无形资产                            42,400,263.77            42,599,545.30            -0.47%

  递延所得税资产                      14,903,300.37            7,399,788.14          101.40%

  长期待摊费用                        14,304,446.88            11,418,637.42            25.27%

  投资性房地产                                0.00            5,249,953.49          -100.00%

  其他非流动资产                      16,029,749.52            22,823,205.90          -29.77%

  使用权资产                          49,788,389.70            39,471,473.53            26.14%

  非流动资产合计                    608,036,291.29          254,876,070.45          138.56%

  资产总计                          1,282,455,601.74        1,152,520,292.55            11.27%


    2、负债及所有者权益变动情况

    报告期末，公司负债总额为31,775.45万元，较年初20,594.02万元增加11,181.43万元，增幅为54.29%；报告期末，公司股东权益总额为96,470.11万元，较年初94,658.01万元增加1,812.10万元，增幅为1.91%。

    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                  2022 年度              2021 年度          增减变动

 短期借款
 应付票据

 应付账款                            65,107,112.08          55,658,387.64          16.98%

 预收账款

 合同负债                            66,613,643.52          27,593,091.20          141.41%

 应付职工薪酬                        31,474,241.33          42,139,862.02