301398 深市 星源卓镁

        宁波星源卓镁技术股份有限公司

          2023 年度财务决算工作报告

  宁波星源卓镁技术股份有限公司（以下简称“公司”）2023 年度财务报表已经容诚会计师事务所（特殊普通合伙）审计，并出具标准无保留意见的审计报告。现将公司财务决算情况汇报如下：

    一、 合并报表范围

  母公司：宁波星源卓镁技术股份有限公司

  全资子公司：星源卓镁（宁波奉化）技术有限公司

    二、 2023 年主要财务数据及财务指标

    （一）主要财务数据及指标

                                                                                    单位：元

      项目            2023 年                    2022 年                  本年比上年增减
                                          调整前            调整后            调整后

营业收入（元）        352,219,037.32      270,610,377.80      270,610,377.80            30.16%

归属于上市公司股      80,082,108.41      56,231,319.30      56,231,319.30            42.42%
东的净利润（元）
归属于上市公司股

东的扣除非经常性        67,072,226.11      52,354,094.74      52,354,094.74            28.11%
损益的净利润（元）

经营活动产生的现      53,233,003.43        1,711,536.77        1,711,536.77          3,010.25%
金流量净额（元）

基本每股收益（元/              1.00              0.94              0.94            6.38%
股）

稀释每股收益（元/              1.00              0.94              0.94            6.38%
股）

加权平均净资产收              7.78%            14.94%            14.94%            -7.16%
益率

                                                  2022 年末                本年末比上年末增
      项目            2023 年末                                                  减

                                          调整前            调整后            调整后

资产总额（元）      1,142,967,223.01    1,132,420,159.04    1,132,424,847.77            0.93%

归属于上市公司股    1,053,064,786.67      999,219,643.80      999,219,643.80            5.39%
东的净资产（元）


    三、 财务状况、经营成果及现金流量分析

    （一）报告期资产构成及变动情况

                                                                                    单位：元

      项目                2023 年 12 月 31 日          2022 年 12 月 31 日          变动率

流动资产：

货币资金                        551,861,201.34              637,493,402.16            -13.43%

交易性金融资产                              -                1,013,659.70          -100.00%

应收票据                          2,206,592.38                848,181.64            160.16%

应收账款                        164,453,149.36              127,904,953.67            28.57%

应收款项融资                      4,125,861.03                3,069,295.12            34.42%

预付款项                            402,606.71                283,819.88            41.85%

其他应收款                          325,370.06                377,346.76            -13.77%

存货                              66,351,201.37              62,451,498.16              6.24%

合同资产                          7,799,847.84                6,345,088.55            22.93%

其他流动资产                                -                4,391,102.74          -100.00%

流动资产合计                    797,525,830.09              844,178,348.38            -5.53%

非流动资产：

投资性房地产                      7,625,187.39                8,234,005.43            -7.39%

固定资产                        239,072,227.93              241,287,275.41            -0.92%

在建工程                          55,316,423.40                8,422,392.44            556.78%

使用权资产                                  -                  31,258.20          -100.00%

无形资产                          28,017,792.32              27,354,065.27              2.43%

递延所得税资产                    2,356,629.68                2,106,263.74            11.89%

其他非流动资产                    13,053,132.20                811,238.90          1509.04%

非流动资产合计                  345,441,392.92              288,246,499.39            19.84%

资产总计                        1,142,967,223.01            1,132,424,847.77              0.93%

  主要变动原因：

  （1） 交易性金融资产：2023 年末余额较 2022 年末余额下降 100.00%，主
要系本期银行理财到期全部赎回所致。

  （2） 应收票据：2023 年末余额较 2022 年末余额增长 160.16%，主要系银
行承兑汇票增加所致。

  （3） 应收款项融资：2023 年末余额较 2022 年末余额增长 34.42%，主要系
公司收到的信用等级较高的银行承兑汇票增加所致。

  （4） 预付款项：2023 年末余额较 2022 年末余额增长 41.85%，主要系本期
预付的服务费增加所致。

  （5） 其他流动资产：2023 年末余额较 2022 年末余额下降 100.00%，主要
系本期增值税留抵税额减少所致。

  （6） 在建工程：2023 年末余额较 2022 年末余额增长 556.78%，主要系本
期璎珞河路厂房及设备项目在建工程投入增加所致。

  （7） 使用权资产：2023 年末余额较 2022 年末余额下降 100.00%，主要系
使用权资产折旧增加所致。

  （8） 其他非流动资产：2023 年末余额较 2022 年末余额增长 1509.04%，主
要系预付设备款增加所致。

  （二）报告期负债构成及变动情况

                                                                                    单位：元

          项目            2023 年 12 月 31 日    2022 年 12 月 31 日            变动率

 流动负债：

 短期借款                                    -        46,638,833.33                  -100.00%

 应付票据                        14,621,200.01        12,910,630.01                    13.25%

 应付账款                        47,285,291.42        39,137,997.44                    20.82%

 合同负债                          1,031,021.27          1,124,058.08                    -8.28%

 应付职工薪酬                    11,268,922.30          9,490,170.20                    18.74%

 应交税费                          5,886,933.21          5,113,685.70                    15.12%

 其他应付款                        108,000.00        13,716,391.46                    -99.21%

 一年内到期的非流动负债                      -            31,258.20