300945 深市 曼卡龙

            2021 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2021年12月31日的合并及母公司财务状况，以及2021年度的合并及母公司经营成果和现金流量。

    二、主要财务数据和指标                                                    单位：元

                项目                  报告期（2021 年      上年同期        同期增减幅度
                                            度）

营业收入（元）                        1,252,538,806.63    808,635,446.78        54.90%

营业利润（元）                          82,175,163.47      81,440,293.56          0.90%

利润总额（元）                          89,464,322.97      81,257,387.37          10.10%

归属于上市公司股东的净利润（元）        70,287,890.20      63,649,309.11          10.43%

归属于上市公司股东的扣除非经常性损益

的净利润（元）                          60,304,945.39      56,235,431.02          7.24%

经营活动产生的现金流量净额（元）        -30,179,054.63      84,799,026.25        -135. 59%

每股收益（元/股）                            0.36              0.42            -14.29%

稀释每股收益（元/股）                        0.36              0.42            -14.29%

扣除非经常性损益后的每股收益（元/股）        0.31              0.37            -16.22%

加权平均净资产收益率                        9.99%            12.55%      下降 2.56 个百分点

扣除非经常性损益后的加权净资产收益率        8.57%            11.09%      下降 2.52 个百分点

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

  总资产（元）            849,734,955.69            606,285,723.44            40.15%

  总负债（元）            87,317,512.68            67,387,133. 00            29.58%

 归属于上市公司的净

    资产（元）            762,417,443.01            538,898,590.44            41.48%

      实收资本              204,000,000.00            153,000,000.00            33.33%

    资产负债率                10.28%                  11.11%          下降 0.83 个百分点

      流动比率                  8.89                    8.47                4.96%

      速动比率                  3.56                    3.46                2.89%


        三、报告期的主要经营情况

                                        利润表（简表）

                                                                                        单位：万元

                项  目                报告期（ 2021 年度）        上年同期        同期增减幅度

    一、营业总收入                      125,253.88              80,863.54            54.90%

    二、营业总成本                      117,518.63              73,628.16            59.61%

    其中：营业成本                      100,201.57              58,053.33            72.60%

          税金及附加                      851.77                873.46              -2.48%

        销售费用                          10,792.63              10,709.46            0.78%

        管理费用                          5,596.44              3,880.57            44.22%

        研发费用                          77.66                104.94            -25.99%

        财务费用                            -1.44                  6.4              -122.44%

        其他收益                          497.60                1,005.52            -50.51%

        投资收益                          104.74                                      -

    三、营业利润                          8,217.52              8,144.03            0.90%

    四、利润总额                          8,946.43              8,125.74            10.10%

    五、净利润                            7,028.79              6,364.93            10.43%

        归属于母公司所有者的综

    合收益总额                            7,028.79              6,364.93            10.43%

        1、收入及利润情况

        报告期，直营店线下业务营业收入14,272.17万元，较去年同期上升27.33%，
    占营业收入比例较同期下降2.47个百分点；专柜线下业务营业收入49,086.99万元，
    较去年同期上升31.28%，占营业收入比例较同期下降7.05个百分点；电商线上业

    务营业收入25,704.39万元，较去年同期增长157.62%，占营业收入比例较同期上

    升8.18个百分点；加盟业务营业收入34,845.35万元，较去年同期上升62.90%，占

    营业收入比例较同期上升1.37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

                              2021 年度                            2020 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      14,272.17      11.39          11,209.23        13.86        27.33%

    电商      25,704.39      20.52          9,977.66          12.34      157.62%

    专柜      49,086.99      39.19          37,391.36        46.24        31.28%

    加盟      34,845.35      27.82          21,391.12        26.45        62.90%

  委托代销      940.05        0.75            487.95          0.60        92.65%

 其他业务收入    404.93        0.32            406.21          0.50        -0.32%

营业总收入合计  125,253.88      100.00        80,863.54        100.00      54.90%

    从产品类别划分，素金类产品收入规模较同期增长 87.82%， 涨幅明显，镶
嵌类产品收入与去年同期基本持平。报告期素金类产品营业收入 95,036.99 万元，占报告期营业收入比例 75.88%，较同期占比上升 13.30 个百分点；镶嵌类产品营业收入 29,811.96 万元，占报告期营业收入比例 23.80%，较同期占比下降 13.12个百分点；

    因足金毛利率下降及足金收入大幅上升，2021 年综合毛利率较去年同期下
降 8.21 个百分点，其中素金类产品毛利率较去年同期下降 7.32 个百分点，镶嵌类毛利率较去年同期增长 1.94 个百分点。

  2、期间费用及其他收益情况

    报告期期间费用总额 16,465.29 万元，较去年同期增长 12.00%，其中管理费
用 5,596.44 万元，较去年同期增加 1,715.87 万元, 上升 44.22%,主要因本期发行
限制性股票对应确认股份支付金额 459.