301298 深市 东利机械

        保定市东利机械制造股份有限公司

            2023 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”）2023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 2023 年 12 月 31 日的合并及
母公司财务状况，以及 2023 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                                2023 年度（年末）    2022 年度（年末）    同比增减

 营业收入                                    570,218,980.89          517,019,322.17        10.29%

 毛利率                                          25.54%                27.64%          -2.10%

 归属于上市公司股东的净利润                  85,667,576. 50          56,949,973.17        50.43%

 归属于上市公司股东的扣除非经常性

 损益的净利润                                52,606,998. 31          48,341,419.43          8.82%

 经营活动产生的现金流量净额                  77,020,415. 47          109,190,787.61        -29.46%

 基本每股收益（元/股）                              0.5836                0.4332        34.72%

 稀释每股收益（元/股）                              0.5836                0.4332        34.72%

 加权平均净资产收益率                              9.72%                8.25%          1.47%

 资产总额                                  1,107,078,390.29        1,018,410,253.02          8.71%

 归属于上市公司股东的净资产                  916,050,249.32          850,903,984.78          7.66%

 资产负债率%（合并）                              17.26%                16.45%          0.81%

 流动比率                                            3.29                  4.04        -18.56%

 利息保障倍数                                      26.66                13.38        99.25%

 应收账款周转率                                      5.30                  5.66          -6.36%

 存货周转率                                          2.77                  2.38        16.39%

    2、重大变动原因如下：

    （1）归属于上市公司股东的净利润本期比上期增加 50.43%，主要系公司本期
确认了较大金额的对保定银行投资的公允价值变动损益所致。

    （2）基本每股收益和稀释每股收益本期比上期增加 34.72%，主要系公司本期
确认了较大金额的对保定银行投资的公允价值变动损益相应净利润增加较多所致。
    （3）利息保障倍数本期比上期增加 99.19%，主要系公司本期确认了较大金额
的对保定银行投资的公允价值变动损益相应利润总额增加较多所致。

    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 2023 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            占总资产的  比重增减
                                            的比重                    比重

 货币资金                    134,270,875.35    12.13%    150,511,604.02      14.78%    -2.65%

 交易性金融资产              186,272,331.35    16.83%    268,154,057.90      26.33%    -9.51%

 应收账款                    109,453,874.53    9.89%      94,830,190.22      9.31%      0.58%

 应收款项融资                  6,066,768.13    0.55%      4,938,726.09      0.48%      0.06%

 预付款项                      1,670,666.63    0.15%      2,235,521.76      0.22%    -0.07%

 其他应收款                    2,836,089.13    0.26%      2,578,218.58      0.25%      0.00%

 存货                        154,357,033.92    13.94%    146,489,446.28      14.38%    -0.44%

 其他流动资产                  1,770,979.74    0.16%      1,455,477.27      0.14%      0.02%

 其他非流动金融资产            45,235,200.00    4.09%      18,240,000.00      1.79%      2.29%

 固定资产                    283,108,062.49    25.57%    253,349,077.94      24.88%      0.70%

 在建工程                      66,322,026.72    5.99%      18,987,913.21      1.86%      4.13%

 使用权资产                      110,586.41    0.01%        283,497.40      0.03%    -0.02%

 无形资产                      41,972,466.42    3.79%      42,985,818.64      4.22%    -0.43%

 长期待摊费用                      56,948.21    0.01%        104,955.58      0.01%    -0.01%

 递延所得税资产                5,308,716.66    0.48%      3,813,759.73      0.37%      0.11%

 其他非流动资产                68,265,764.60    6.17%      9,451,988.40      0.93%      5.24%

 短期借款                      82,938,636.19    7.49%      74,992,266.67      7.36%      0.13%

 应付账款                      85,089,439.66    7.69%      76,314,219.65      7.49%      0.19%

 合同负债                        231,511.41    0.02%      1,477,674.70      0.15%    -0.12%

 应付职工薪酬                  7,667,379.98    0.69%      5,445,394.46      0.53%      0.16%

 应交税费                      2,717,241.25    0.25%      5,354,311.44      0.53%    -0.28%

 其他应付款                    2,317,128.72    0.21%      2,256,123.90      0.22%    -0.01%

 一年内到期的非流动负债          138,615.96    0.01%        184,959.89      0.02%    -0.01%

 其他流动负债                      11,912.32    0.00%        25,544.36      0.00%      0.00%

 长期借款                      4,984,843.56    0.45%                                    0.45%

 租赁负债                                      0.00%        112,012.68      0.01%    -0.01%

 递延所得税负债                4,931,431.92    0.45%      1,343,760.49      0.13%      0.31%

    2、重大变动原因如下：

    （1）交易性金融资产占总资产比例比上期末减少 9.51%，主系公司本期支付
募投项目款项较多而闲置资金减少，相应购买理财产品减少所致。

    （2）其他非流动资产期末余额占总资产比例增加 5.24%，主要系公司本期预
付募投项目款项增多所致。

    （二）经营情况分析

    1、公司 2023 年度经营情况如下：