301130 深市 西点药业

吉林省西点药业科技发展股份有限公司                                    2021 年度财务决算报告

            2021 年度财务决算报告

  吉林省西点药业科技发展股份有限公司（以下简称“公司”）2021 年财务决算工作已完成， 财务会计报告按照《企业会计准则》的规定编制，大华会计师事务所（特殊普通合伙）出具了标准无保留意见的审计报告大华审字[2022]001402 号，现将有关财务决算情况简要汇报如下，详细情况请参阅公司年度报告中的财务报告部分。
一、财务状况

                                                                                        单位：元

项目                                            2021 年 12 月 31 日    2020 年 12 月 31 日  增减变动幅度

资产总计                                        594,606,181.26      550,760,343.90          7.96%

流动资产合计                                    314,929,356.70      268,503,135.09          17.29%

非流动资产合计                                  279,676,824.56      282,257,208.81          -0.91%

负债合计                                          70,468,124.89      78,641,379.74        -10.39%

流动负债合计                                      34,689,358.14      39,780,400.27        -12.80%

非流动负债合计                                    35,778,766.75      38,860,979.47          -7.93%

股本                                              60,602,957.00      60,602,957.00          0.00%

资本公积                                          90,639,765.65      90,639,765.65          0.00%

盈余公积                                          55,831,031.04      50,629,121.82          10.27%

未分配利润                                      317,064,302.68      270,247,119.69          17.32%

股东权益合计                                    524,138,056.37      472,118,964.16          11.02%

  本期流动资产变动幅度较高，主要系本期银行存款期末余额较上年增加较多，未分配利润变动幅度较高，主要系公司于 2020 年根据《公司章程》等相关制度，进行分红派息，2021年公司未进行分红派息。
二、经营成果

                                                                                        单位：元

项目                                          2021 年度            2020 年度            增减变动幅度

一、营业收入                                    285,655,932.11      286,318,719.28          -0.23%

减：营业成本                                      46,702,549.92      43,911,231.22          6.36%

      税金及附加                                  6,791,181.36        7,117,945.45          -4.59%

      销售费用                                  152,953,411.39      164,526,085.08          -7.03%

      管理费用                                  17,228,568.05      18,028,042.37          -4.43%

      研发费用                                  13,314,146.04        4,365,691.24        204.97%

      财务费用                                  -2,604,367.56      -1,888,055.25          37.94%

加：其他收益                                      7,516,322.42        6,976,725.44          7.73%

      投资收益（损失以“-”号填列）              1,206,972.61        1,965,468.49        -38.59%


吉林省西点药业科技发展股份有限公司                                    2021 年度财务决算报告

      信用减值损失（损失以“-”号填列）            -223,143.08          66,794.79        -434.07%

      资产减值损失（损失以“-”号填列）            -101,043.46          -3,773.74        2577.54%

      资产处置收益（损失以“-”号填列）                    -            -19,439.32        -100.00%

二、营业利润                                      59,669,551.40      59,243,554.83          0.72%

加：营业外收入                                        4,000.00                -              ——

减：营业外支出                                      466,966.70          316,777.51          47.41%

三、利润总额                                      59,206,584.70      58,926,777.32          0.47%

减：所得税费用                                    7,187,492.49        9,184,341.85        -21.74%

四、净利润                                        52,019,092.21      49,742,435.47          4.58%

  本期财务费用变动幅度较高，主要系本期银行存款期末余额较上年增加较多，财务费用利息收入相应增长；研发费用变动幅度较高，主要系随着 2021 年疫情形式的转好，公司能顺利与外部研发机构开展研发活动，随着蛋白琥珀酸铁口服溶液、枸橼酸钙原料药等几个项目陆续开展，本期研发费大幅提升；投资收益变动幅度较高，主要系整体结构性存款收益率下降所致，信用减值损失变动幅度较高，主要系本期计提应收账款、其他应收款的坏账准备所致，资产减值损失变动幅度较高，主要系计提存货跌价准备所致，所得税费用变动幅度较高主要系本期研发费用较多，按企业所得税法等相关法规享受研发费加计扣除较多。
三、现金流量

                                                                  单位：元

项目                                          2021 年度            2020 年度            增减变动幅度

经营活动产生的现金流量净额                        59,013,817.04      64,541,781.89          -8.56%

投资活动产生的现金流量净额                      -18,062,188.11      -30,512,009.80        -40.80%

筹资活动产生的现金流量净额                          -59,614.75      -28,246,182.80        -99.79%

期末现金及现金等价物余额                        148,073,090.90      107,181,076.72          38.15%

  投资活动产生的现金流量净额变动幅度较高，主要系 2020 年当期购买的结构性存款，
在 2020 年末未进行赎回，故 2020 年投资活动产生的现金净流出较高； 筹资活动产生的现
金流量净额变动幅度较高，主要系公司于 2020 年根据《公司章程》等相关制度，进行分红派息，2021 年公司未进行分红派息。

                                  吉林省西点药业科技发展股份有限公司
                                                董事会


吉林省西点药业科技发展股份有限公司                                    2021 年度财务决算报告

                                            2022 年 4 月 22 日