601069 沪市 西部黄金

证券代码：601069                                                证券简称：西部黄金
          西部黄金股份有限公司

          2023 年第三季度报告

    本公司董事会及全体董事保证本公告内容不存在任何虚假记载、误导性陈述 或者重大遗漏，并对其内容的真实性、准确性和完整性承担法律责任。
重要内容提示：
公司董事会、监事会及董事、监事、高级管理人员保证季度报告内容的真实、准确、完整，不存在虚假记载、误导性陈述或重大遗漏，并承担个别和连带的法律责任。
公司负责人、主管会计工作负责人及会计机构负责人（会计主管人员）保证季度报告中财务信息的真实、准确、完整。
第三季度财务报表是否经审计
□是 √否

一、 主要财务数据
(一)主要会计数据和财务指标

                                                                                                            单位：元 币种：人民币

                                                                                                                                                    年初至报
                                                                          本报告期比上                                                              告期末比
项目                  本报告期                    上年同期                年同期增减变    年初至报告期末                  上年同期                上年同期
                                                                            动幅度(%)                                                              增减变动
                                                                                                                                                      幅度(%)
                                          调整前            调整后          调整后                              调整前            调整后        调整后

营业收入            847,914,216.14  1,672,518,478.39  1,672,518,478.39        -49.30  3,223,458,055.95  3,239,826,060.51    3,239,826,060.51      -0.51

归属于上市公司股      7,914,035.37      7,253,031.15      7,064,689.67        12.02    -63,924,656.27    66,509,966.36      65,978,461.52    -196.89
东的净利润
归属于上市公司股

东的扣除非经常性      6,026,846.48    -9,738,515.11      -9,808,772.54    不适用        -53,078,908.13    -75,424,186.32      -75,617,923.01  不适用
损益的净利润

经营活动产生的现      不适用            不适用            不适用          不适用        -55,495,525.17  -301,679,938.61    -301,679,938.61  不适用
金流量净额

基本每股收益（元/            0.0086            0.0092            0.0079          8.86            -0.0697            0.0841              0.0834    -183.57
股）

稀释每股收益（元/            0.0085            0.0091            0.0078          8.97            -0.0693            0.0840              0.0827    -183.80
股）

加权平均净资产收              0.17              0.22              0.16  增加0.01个百              -1.35              2.00                1.99  减少 3.34
益率（%）                                                                          分点                                                              个百分点

                              本报告期末                                              上年度末                                  本报告期末比上年度末增减变动
                                                                                                                                          幅度(%)

                                                                          2 / 18


                                                                    调整前                              调整后                            调整后

总资产                              6,370,070,378.52                  6,200,974,014.38                      6,200,974,014.38                          2.73

归属于上市公司股                    4,653,104,630.30                  4,748,458,965.80                      4,748,458,965.80                          -2.01
东的所有者权益

                                                                          3 / 18

注:“本报告期”指本季度初至本季度末 3 个月期间，下同。
追溯调整或重述的原因说明

  解释第 16 号的规定，公司因固定资产等存在弃置义务而确认预计负债并计入相关资产成本的交易等，不适用《企业会计准则第 18 号——所得税》第十一条（二）、第十三条关于豁免初始确认递延所得税负债和递延所得税资产的规定。公司对该交易因资产和负债的初始确认所产生的应纳税暂时性差异和可抵扣暂时性差异，根据《企业会计准则第 18 号——所得税》等有关规定，在交易发生时分别确认相应的递延所得税负债和递延所得税资产。将累积影响数调整财务报表列报 2022 年初留存收益及其他相关财务报表项目。
本次变更涉及对公司以前年度的追溯调整，对相关科目的影响如下：

                                                                单位：元  币种：人民币
    对资产负债表影响

          资产负债表项目            2022 年 12 月 31 日        2023 年 1 月 1 日          调整数

  递延所得税资产                        61,210,865.22          76,053,879.65    14,843,014.43

  递延所得税负债                        228,252,710.31        236,261,139.37      8,008,429.06

  未分配利润                          1,073,382,147.63      1,080,216,733.00      6,834,585.37

  对利润影响

              项目              2022 年 1-9 月（调整前） 2022 年 1-9 月（调整后）      调整数

  所得税费用                            40,281,985.47          40,992,129.89          710,144.42

  归属于上市公司股东的净利润            66,509,966.36          65,978,461.52        -531,504.84

  归属于上市公司股东的扣除非          -75,424,186.32        -75,617,923.01        -193,736.69
  经常性损益的净利润
(二)非经常性损益项目和金额

                                                            单位：元 币种：人民币

                项目                    本报告期金额    年初至报告期末    说明
                                                                金额

非流动性资产处置损益                        -239,555.78      -288,491.08

越权审批，或无正式批准文件，或偶发性的
税收返还、减免
计入当期损益的政府补助，但与公司正常经

营业务密切相关，符合国家政策规定、按照      2,783,277.53    7,336,743.96

一定标准定额或定量持续享受的政府补助除
外
计入当期损益的对非金融企业收取的资金占
用费
企业取得子公司、联营企业及合营企业的投
资成本小于取得投资时应享有被投资单位可
辨