301298 深市 东利机械

          保定市东利机械制造股份有限公司

                2022 年度财务决算报告

    一、财务报表的审计情况

    保定市东利机械制造股份有限公司（以下简称“公司”或“东利机械”）2022年财务报表已经天健会计师事务所（特殊普通合伙）审计，出具了标准无保留意见的审计报告。会计师的审计意见是：东利机械公司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，公允反映了东利机械公司 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。

    二、主要会计数据及财务指标变动情况

    1、公司主要会计数据和财务指标情况如下：

                                                                      单位：元

              项目                  2022 年度（年末）    2021 年度（年末）    同比增减

 营业收入                                517,019,322.17      483,769,461.44        6.87%

 毛利率                                          27.64%              31.29%        -3.65%

 归属于上市公司股东的净利润                56,949,973.17        58,763,052.46        -3.09%

 归属于上市公司股东的扣除非经常性          48,341,419.43        52,550,884.47        -8.01%
 损益的净利润

 经营活动产生的现金流量净额              109,190,787.61        19,048,686.06      473.22%

 基本每股收益（元/股）                            0.4332              0.5342      -18.91%

 稀释每股收益（元/股）                            0.4332              0.5342      -18.91%

 加权平均净资产收益率                              8.25%              14.22%        -5.97%

 资产总额                              1,018,410,253.02      646,292,501.49        57.58%

 归属于上市公司股东的净资产              850,903,984.78      442,143,994.42        92.45%

 资产负债率%（合并）                              16.45%              31.59%      -15.14%

 流动比率                                          4.04                1.53      163.48%

 利息保障倍数                                      13.38                14.50        -7.69%

 应收账款周转率                                    5.66                5.83        -2.80%

 存货周转率                                        2.38                2.43        -2.13%

    2、重大变动原因如下：

    （1）经营活动产生的现金流量净额本期比上期增加 473.22%，主要系本期公
司采购付款金额较少所致。

    （2）资产总额年末比年初增加 57.58%，主要系本期首发上市收到募集资金所
致。

    （3）归属于上市公司股东的净资产年末比年初增加 92.45%，主要系本期首发
上市所致。

    （4）流动比率年末比年初增加 163.48%，主要系本期首发上市收到的募集资
金大部分仍未使用，留在流动资产所致。

    三、财务状况、经营成果和现金流量分析

    （一）资产及负债情况分析

    1、公司 2022 年末资产负债情况如下表：

                                                                      单位：元

                                  本期期末                    上年期末

          项目                金额        占总资产        金额        占总资产  比重增减
                                            的比重                      的比重

 货币资金                150,511,604.02    14.78%    60,153,859.09      9.31%      5.47%

 交易性金融资产          268,154,057.90    26.33%                                  26.33%

 应收账款                  94,830,190.22      9.31%    78,564,980.30    12.16%    -2.84%

 应收款项融资              4,938,726.09      0.48%    1,158,471.06      0.18%      0.31%

 预付款项                  2,235,521.76      0.22%      753,069.70      0.12%      0.10%

 其他应收款                2,578,218.58      0.25%      541,132.08      0.08%      0.17%

 存货                    146,489,446.28    14.38%  163,077,367.54    25.23%    -10.85%

 其他流动资产              1,455,477.27      0.14%    7,431,146.76      1.15%    -1.01%

 其他非流动金融资产        18,240,000.00      1.79%    18,240,000.00      2.82%    -1.03%

 固定资产                253,349,077.94    24.88%  265,001,992.64    41.00%    -16.13%

 在建工程                  18,987,913.21      1.86%    1,934,339.25      0.30%      1.57%

 使用权资产                  283,497.40      0.03%      449,885.43      0.07%    -0.04%

 无形资产                  42,985,818.64      4.22%    43,790,220.65      6.78%    -2.55%

 长期待摊费用                104,955.58      0.01%      244,882.73      0.04%    -0.03%

 递延所得税资产            3,813,759.73      0.37%    3,261,702.26      0.50%    -0.13%

 其他非流动资产            9,451,988.40      0.93%    1,689,452.00      0.26%      0.67%

 短期借款                  74,992,266.67      7.36%  136,741,414.61    21.16%    -13.79%

 应付票据                                                  200,000.00      0.03%    -0.03%

 应付账款                  76,314,219.65      7.49%    48,984,104.14      7.58%    -0.09%

 合同负债                  1,477,674.70      0.15%      839,587.42      0.13%      0.02%

 应付职工薪酬              5,445,394.46      0.53%    5,692,632.41      0.88%    -0.35%

 应交税费                  5,354,311.44      0.53%    3,578,362.07      0.55%    -0.03%

 其他应付款                2,256,123.90      0.22%    2,063,450.76      0.32%    -0.10%

 一年内到期的非流动负债        184,959.89      0.02%    5,059,700.69      0.78%    -0.76%

 其他流动负债                  25,544.36      0.00%        5,060.69      0.00%      0.00%

 租赁负债                    112,012.68      0.01%      288,843.01      0.04%    -0.03%

 递延所得税负债            1,343,760.49      0.13%      695,351.27      0.11%      0.02%

    2、重大变动原因如下：

    （1）交易性金融资产期末金额占总资产较高，比例为 26.33%，主要系将暂时
闲置的资金购买结构性存款所致。

    （2）存货期末金额占总资产比例比上期末减少 10.85%，主要系随着本期销售
规模扩大存货相应减少且本期首发上市总资产增加较多所致。

    （3）固定资产期末金额占总资产比例比上期末减少 16.13%，主要系公司本期
首发上市总资产增加较多所致。

    （4）短期借款期末金额占总资产比例比上期末减少 13.79%，主要系公司根据
经营需要缩小融资规模且本期首发上市总资产增加较多所致。

    （二）经营情况分析

    1、公司 2022 年度经营情况如下：

                                                                        单位：元