300968 深市 格林精密

                                                                      2023 年度财务决算报告

            广东格林精密部件股份有限公司

                2023 年度财务决算报告

    一、2023 年度财务报表审计情况

  广东格林精密部件股份有限公司（以下简称“公司”、“格林精密”）
2023 年度财务报表已经天健会计师事务所（特殊普通合伙）审计，出具了天健审〔2024〕3-188 号标准无保留意见的审计报告。会计师的审计意见是：格林精密财务报表在所有重大方面按照企业会计准则的规定编制，公允反映了格林
精密 2023 年 12 月 31 日的合并及母公司财务状况，2023 年度的合并及母公司
经营成果和现金流量。

    二、2023 年度主要财务指标

                                                                                    单位：元

              项目                      2023 年              2022 年        本年比上年增减

营业收入（元）                        1,123,546,315.85  1,568,021,960.70          -28.35%

归属于上市公司股东的净利润（元）          12,978,649.88    115,879,519.32          -88.80%

归属于上市公司股东的扣除非经常性          9,623,257.23    113,753,431.64          -91.54%
损益的净利润（元）

经营活动产生的现金流量净额（元）        348,247,444.50    183,733,797.37          89.54%

基本每股收益（元/股）                              0.03              0.28        -89.29%

稀释每股收益（元/股）                              0.03              0.28        -89.29%

加权平均净资产收益率                              0.68%              6.05%          -5.37%

              项目                    2023 年末            2022 年末      本年比上年增减

资产总额（元）                        2,183,592,717.35  2,346,178,436.24          -6.93%

归属于上市公司股东的净资产（元）      1,858,179,661.72  1,927,733,538.98          -3.61%

三、2023 年度经营成果

                                                                                    单位：元

                                                                      2023 年度财务决算报告

              项目                      2023 年            2022 年          同比增减

 营业收入                              1,123,546,315.85    1,568,021,960.70          -28.35%

 营业成本                              936,922,917.13    1,263,660,068.59          -25.86%

 营业利润                                12,845,140.11      130,755,298.91          -90.18%

 利润总额                                9,209,656.99      126,316,295.15          -92.71%

 归属于母公司所有者的净利润              12,978,649.88      115,879,519.32          -88.80%

 归属于母公司所有者的扣除非经常性

 损益后的净利润                          9,623,257.23      113,753,431.64          -91.54%

 经营活动产生的现金流量净额            348,247,444.50      183,733,797.37            89.54%

  2023年，因地缘冲突加剧、贸易保护主义等因素影响，消费电子产品需求疲软。报告期内，公司实现营业收入112,354.63万元，较上年同期下降28.35%；实现归属于上市公司股东的净利润1,297.86万元，较上年同期下降88.80%。2023年公司净利润下降主要系营业收入下降导致单位固定费用分摊增加以及美元兑人民币汇率波动收窄导致财务费用收益同比减少等因素所致。

    四、2023 年末资产状况

                                                                                    单位：元

        项目                2023 年 12 月 31 日            2022 年 12 月 31 日      同比增
                              金额          比重          金额          比重      减

  货币资金              936,149,371.52      42.87%      896,405,407.60  38.21%    4.43%

  交易性金融资产          50,000,000.00      2.29%      20,000,000.00    0.85%  150.00%

  应收票据                16,910,595.36      0.77%      36,055,986.52    1.54%  -53.10%

  应收账款              249,025,525.81      11.40%      440,821,152.46  18.79%  -43.51%

  预付款项                  998,185.80      0.05%        2,369,262.57    0.10%  -57.87%

  其他应收款              6,481,343.07      0.30%      14,804,278.46    0.63%  -56.22%

  存货                  194,584,611.81      8.91%      237,089,028.20  10.11%  -17.93%

  其他流动资产            25,590,236.21      1.17%      37,375,344.93    1.59%  -31.53%

  其他权益工具投资        20,850,000.00      0.95%      20,850,000.00    0.89%    0.00%

  固定资产              493,316,393.77      22.59%      529,639,548.96  22.57%    -6.86%

  在建工程                12,295,565.08      0.56%      23,014,841.84    0.98%  -46.58%

  使用权资产              4,219,865.15      0.19%      24,904,827.28    1.06%  -83.06%

  无形资产              119,891,935.32      5.49%      19,119,193.16    0.81%  527.08%

  长期待摊费用            24,747,751.52      1.13%      33,050,761.38    1.41%  -25.12%

  递延所得税资产          14,897,767.64      0.68%      10,678,802.88    0.46%  39.51%

  其他非流动资产          13,633,569.29      0.62%                      0.00%  100.00%

      资产总计          2,183,592,717.35    100.00%    2,346,178,436.24  100.00%    -6.93%

                                                                      2023 年度财务决算报告

  交易性金融资产增加主要系本期理财产品增加所致；应收票据减少主要系本期票据结算的收入减少所致；应收账款主要系期初应收账款在本期收回以及收入减少所致；预付款项减少主要系本期预付款减少所致；其他应收款减少主要系本期出口退税以及租赁押金减少所致；其他流动资产减少主要系已背书未到期的应收票据减少所致；在建工程减少主要系期初在建工程本期转入固定资产所致；使用权资产增加主要系租赁资产减少所致；无形资产增加主要系本期新购置土地所致；递延所得税资产增加主要系因纳所得税额确认递延所致；其他非流动资产增加主要系预付的设备款项增加所致。

    五、2023 年末负债状况

                                                                                    单位：元

                                  2023 年 12 月 31 日        2022 年 12 月 31 日

            项目                  金额        比重        金额        比重    同比增减

  应付票据                    65,104,029.11    20.01%  90,773,207.58  21.69%    -28.28%

  应付账款                    186,280,995.14    57.24%  220,841,369.13  52.78%    -15.65%

  合同负债                      4,100,158.82    1.26%    8,655,353.72    2.07%    -52.63%

  应付职工薪酬