特一药业:2025年度财务决算报告

              特一药业集团股份有限公司

              2025 年度财务决算报告

    一、2025 年度公司财务报表的审计情况

    1、公司 2025 年度财务报表已经大信会计师事务所（特殊普通合伙）审计，出具了
 大信审字[2026]第 5-00027 号标准无保留意见的审计报告。会计师的审计意见是：贵公 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，公允反映了特一药业
 2025 年 12 月 31 日的合并及母公司财务状况以及 2025 年度的合并及母公司经营成果和
 现金流量。

    2、主要财务数据和指标：

                                        2024 年            本年比上年增            2023 年

                  2025 年                                        减

                                  调整前        调整后        调整后        调整前        调整后

营业收入（元）  924,529,614.  687,785,167.  687,785,167.        34.42%  1,067,212,11  1,067,212,11
                          92            66            66                          0.88          0.88

归属于上市公    81,671,615.4  20,495,003.3  20,495,003.3                  253,175,789.  253,175,789.
司股东的净利              0              9              9        298.50%            62            62
润（元）
归属于上市公

司股东的扣除    79,578,965.2  18,552,442.2  18,552,442.2        328.94%  249,012,081.  249,012,081.
非经常性损益              4              2              2                            13            13
的净利润（元）

经营活动产生    244,088,543.  -22,549,753.  -22,549,753.                  198,557,705.  198,557,705.
的现金流量净              19            56            56      1,182.44%            41            41
额（元）

基本每股收益            0.16          0.04          0.04        300.00%          0.77          0.55
（元/股）

稀释每股收益            0.16          0.04          0.04        300.00%          0.77          0.55
（元/股）

加权平均净资          4.55%          1.10%          1.10%          3.45%        16.57%        16.57%
产收益率

                                        2024 年末            本年末比上年            2023 年末

                2025 年末                                      末增减

                                  调整前        调整后        调整后        调整前        调整后

总资产（元）    2,311,428,50  2,400,875,82  2,400,875,82        -3.73%  2,512,636,67  2,512,636,67
                        5.34          4.19          4.19                          4.81          4.81

归属于上市公    1,821,466,00  1,764,933,23  1,764,933,23                  2,010,681,91  2,010,681,91
司股东的净资            0.50          8.57          8.57          3.20%          0.52          0.52
产（元）


    二、主要资产负债表项目重大变动情况

                                                                                              单位：元

                        2025 年末                      2025 年初

                                                                              比重增减    重大变动说明
                  金额      占总资产比例      金额      占总资产比例

货币资金        126,153,962.          5.46%  457,414,315.        19.05%        -13.59%  主要系偿还短
                          89                            11                                期借款所致

应收账款        73,994,932.9          3.20%  98,746,349.3          4.11%        -0.91%

                          1                            9

存货            237,625,580.        10.28%  264,377,722.        11.01%        -0.73%

                          45                            25

投资性房地产    8,655,739.69          0.37%  9,141,872.07          0.38%        -0.01%

固定资产        614,929,386.        26.60%  563,512,848.        23.47%          3.13%

                          12                            94

在建工程        118,383,066.          5.12%  157,882,304.          6.58%        -1.46%

                          38                            69

                                                                                          主要系期初未
短期借款        263,543,566.        11.40%  516,093,372.        21.50%        -10.10%  到期的借款本
                          10                            63                                期到期归还所
                                                                                          致

                                                                                          主要是预收货
合同负债        62,180,482.5          2.69%  11,049,015.7          0.46%          2.23%  款及应付的销
                          6                            6                                售返利增加所
                                                                                          致

                                                                                          本期以银行承
应付票据        13,594,946.3          0.59%  10,325,108.2          0.43%          0.16%  兑汇票支付的
                          1                            0                                货款未到期所
                                                                                          致

                                                                                          主要系应付货
                55,030,807.0                  34,502,828.3

应付账款                              2.38%                        1.44%          0.94%  款、营销推广
                          8                            2

                                                                                          费的增加

    三、经营情况