300945 深市 曼卡龙

            2020 年度财务决算报告

    一、年度公司财务报表的审计情况

  天健会计师事务所（特殊普通合伙）为公司出具了标准无保留意见的审计报告，报告认为公司财务报表在所有重大方面按照企业会计准则的规定编制，公允反映了曼卡龙公司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。

    一、主要财务数据和指标

            项目                报告期（2020 年度）        上年同期        同期增减幅度

 营业收入（元）                      808,635,446.78        896,602,104.77        -9.81%

 营业利润（元）                      81,440,293.56          87,497,301.31        -6.92%

 利润总额（元）                      81,257,387.37          87,068,639.84        -6.67%

 归属于上市公司股东的净利润

 （元）                              63,649,309.11          64,912,054.72        -1.95%

 归属于上市公司股东的扣除非经

 常性损益的净利润（元）              56,235,431.02          60,891,849.80        -7.65%

 经营活动产生的现金流量净额

 （元）                              84,799,026.25          53,673,973.57        57.99%

 每股收益（元/股）                        0.42                  0.42            -1.95%

 稀释每股收益（元/股）                    0.42                  0.42            -1.95%

 扣除非经常性损益后的每股收益

 （元/股）                                0.37                  0.40            -7.65%

 加权平均净资产收益率                                                      下降 2.11 个百分
                                        12.55%              14.66%            点

 扣除非经常性损益后的加权净资                                              下降 2.66 个百分
 产收益率                              11.09%              13.75%            点

      项目                报告期期末              上年度期末          同期增减幅度

  总资产（元）            606,285,723.44            540,027,457.47            12.27%

  总负债（元）            67,387,133.00            64,778,176.14            4.03%

 归属于上市公司的净

    资产（元）              538,898,590.44          475,249,281.33          13.39%

    实收资本              153,000,000.00            153,000,000.00              -

    资产负债率                11.11%                  12.00%          下降 0.88 个百分点

    流动比率                  8.47                    7.75                9.33%

    速动比率                  3.46                    2.46                40.64%

    二、报告期的主要经营情况


                                    利润表（简表）

                                                                                    单位：万元

            项  目                报告期（2020 年度）        上年同期        同期增减幅度

 一、营业总收入                        80,863.54              89,660.21            -9.81%

 二、营业总成本                        73,628.16              81,437.57            -9.59%

 其中：营业成本                        58,053.33              66,544.11            -12.76%

      税金及附加                      873.46                1,380.35            -36.72%

    销售费用                          10,709.46              9,611.78            11.42%

    管理费用                          3,880.57              3,671.80            5.69%

    研发费用                          104.94                88.37              18.74%

    财务费用                            6.40                  141.16            -95.46%

    其他收益                          1,005.52                565.91            77.68%

 三、营业利润                          8,144.03              8,749.73            -6.92%

 四、利润总额                          8,125.74              8,706.86            -6.67%

 五、净利润                            6,364.93              6,491.21            -1.95%

    归属于母公司所有者的综

 合收益总额                            6,364.93              6,491.21            -1.95%

    1、收入及利润情况

    因新冠疫情对珠宝首饰行业的影响，报告期公司的线下门店销售同比均有所
 下降，尤其直营店的销售影响更为明显，同时，疫情带来消费习惯的改变，公司
 电商业务同比增长较多，公司渠道产品结构有了一定的改变。报告期，直营店线
 下业务营业收入11,209.23万元，较去年同期下降48.37%，占营业收入比例较同期
 下降10.35个百分点；专柜线下业务营业收入37,391.36万元，较去年同期下降
 9.81%，占营业收入比例较同期持平；电商线上业务营业收入9,977.66万元，较去
 年同期增长300.13%，占营业收入比例较同期上升9.56个百分点；加盟业务营业
 收入21,391.12万元，较去年同期下降8.23%，占营业收入比例较同期上升0.45个
 百分点。

                          报告期分业务模式的主营业务收入情况

                                                                                    单位：万元

                          2020 年度                            2019 年度

销售模式          金额        占营业收入比重          金额          占营业收入比重    同比增减
                                  （%）                                  （%）

 直营店        11,209.23          13.86              21,711.92            24.22          -48.37%

电商          9,977.66          12.34              2,493.63              2.78          300.13%

专柜          37,391.36          46.24              41,456.82            46.24          -9.81%

加盟          21,391.12          26.45              23,309.41            26.00          -8.23%

委托代销        487.95            0.60              247.64              0.28          97.04%

 其他业务收入      406.21            0.50              440.80              0.49          -7.85%

营业总收入合计    80,863.54          100.00            89,660.21            100.00          -9.81%

      从产品类别划分，受疫情影响，素金与镶嵌类产品占公司营业收入的比例基
  本保持稳定，但收入规模较同期均有所下降。报告期素金类产品营业收入
  50,601.17 万元，较去年同期下降 11.97%，占营业收入比例较同期下降 1.53 个百
  分点；镶嵌类产品营业收入 29,856.16 万元，较去年同期下降 5.94%，占营业收
  入比例较同期上升 1.52 个百分点。

      因金价上涨及业务渠道收入的变化，报告期营业毛利率水平较去年同期有所
  提升，报告期整体毛利率为28.21%，较去年同期提高2.43个百分点，其中素金类
  产品毛利率较去年同期增长2.84个百分点，镶嵌类毛利