605319 沪市 无锡振华

          无锡市振华汽车部件股份有限公司

              2023 年度财务决算报告

  在公司董事会的领导下,经过公司管理层和全体员工的不懈努力，2023 年公司的经营工作稳健有序。报告期内，公司实现营业收入 231,698.37 万元，同比增长 23.19%；实现利润总额 34,671.81 万元，同比增长 76.53%；实现归属于母公司
股东的净利润 27,723.75 万元，同比增长 71.23%。公司 2023 年 12 月 31 日的合
并及母公司资产负债表、2023 年度的合并及母公司利润表、现金流量表、股东权益变动表以及财务报表附注已经天健会计师事务所（特殊普通合伙）审计并出具
了标准无保留意见的审计报告。公司 2023 年 12 月 31 日的财务状况以及 2023 年
度的经营成果和现金流量的基本情况简述如下：

  一、 财务状况

    1、资产状况

                                                              单位：人民币万元

                                    报告期末                  报告期初

          项目                            占总资产                  占总资产
                              金额                      金额

                                            比重                      比重

        货币资金              21,459.10      4.69%    14,110.07      3.98%

        应收票据                841.28      0.18%          0.00      0.00%

        应收账款              150,684.11      32.93%    97,226.38      27.45%

      应收款项融资              7,138.66      1.56%      7,550.20      2.13%

        预付款项                6,687.99      1.46%      5,472.68      1.55%

        其他应收款                240.98      0.05%        53.74      0.02%

          存货                32,645.15      7.13%    30,540.49      8.62%

      其他流动资产              1,077.24      0.24%      1,682.43      0.48%

      流动资产合计            220,774.51      48.24%    156,635.98      44.23%

        固定资产              158,800.54      34.70%    150,215.48      42.42%


                                    报告期末                  报告期初

            项目                            占总资产                  占总资产
                                金额                      金额

                                              比重                      比重

          在建工程              38,474.08      8.41%    12,226.54      3.45%

        使用权资产              3,231.73      0.71%          0.00      0.00%

          无形资产              21,470.06      4.69%    18,543.33      5.24%

        长期待摊费用              8,305.33      1.81%    10,427.89      2.94%

      递延所得税资产            5,936.14      1.30%      4,574.45      1.29%

      其他非流动资产              642.24      0.14%      1,516.47      0.43%

      非流动资产合计          236,860.13      51.76%    197,504.14      55.77%

          资产总计              457,634.65    100.00%    354,140.12    100.00%

    总体变动：2023 年末资产总额为 457,634.65 万元，同比增长 29.22%%。其
 中流动资产为 220,774.51 万元，同比增长 40.95%；非流动资产为 236,860.13 万
 元，同比增长 19.93%。具体增减变动的原因如下：

                                                                单位：人民币万元

                                    本期增减    变动

 报表项目    期末余额  期初余额                                变动原因

                                      变动      幅度

                                                          主要系本期销售商品、提供
货币资金      21,459.10  14,110.07    7,349.03    52.08% 劳务收到的现金较上期增
                                                          加所致。

应收票据        841.28        0.00    841.28    不适用 主要系本期末取得客户开
                                                          具的商业承兑汇票所致。

应收账款      150,684.11  97,226.38  53,457.73    54.98% 主要系本期末应收货款增
                                                          加同时回款滞后所致。

预付账款        6,687.99    5,472.68    1,215.31    22.21% 主要系本期末预付供应商
                                                          货款增加所致。

其他应收款      240.98      53.74    187.24  348.45% 主要系本期末押金保证金
                                                          增加所致。

其他流动资      1,077.24    1,682.43    -605.19    -35.97%  主要系本期末待抵扣增值
产                                                        税进项税减少所致。

固定资产      158,800.54  150,215.48    8,585.06    5.72% 主要系本期机器设备转固
                                                          增加所致。

在建工程      38,474.08  12,226.54  26,247.55  214.68% 主要系本期新增郑州二期
                                                          厂房工程所致。


使用权资产      3,231.73        0.00    3,231.73    不适用 主要系本期新增厂房租赁
                                                          所致。

递延所得税                                              主要系本期信用减值损失
                5,936.14    4,574.45    1,361.69    29.77% 产生的递延所得税资产增
资产                                                      加所致。

其他非流动                                              主要系本期预付设备款减
                642.24    1,516.47    -874.22    -57.65%  少所致。

资产

      2、负债状况

                                                                单位：人民币万元

                              报告期末                      报告期初

        项目

                          金额      占总负债比重      金额        占总负债比重

      短期借款            58,058.17        24.28%        37,037.24          23.85%

      应付票据            2,000.00          0.84%        2,000.00          1.29%

      应付账款          148,849.18        62.25%        99,529.61          64.10%

      合同负债            2,443.54          1.02%          514.76          0.33%

    应付职工薪酬          3,896.83          1.63%        3,109.90          2.00%

      应交税费            5,435.08          2.27%        4,245.91          2.73%

    其他应付款            4,071.35