博雅生物:公司2025年度财务决算报告

            华润博雅生物制药集团股份有限公司

                  2025年度财务决算报告

  华润博雅生物制药集团股份有限公司（以下简称公司）2025年12月31日合并及母公司资产负债表，2025年度合并及母公司利润表、合并及母公司现金流量表、合并及母公司所有者权益变动表，以及财务报表附注经毕马威华振会计师事务所（特殊普通合伙）审计，并且被出具标准无保留意见的审计报告。

  现将公司（合并）2025年度财务决算的相关情况汇报如下：

  一、主要会计数据和财务指标

                                                                      单位：元

            项目                  2025 年        2024 年      本年比上年      2023 年

                                                                    增减

营业收入（元）                  2,059,088,027.17  1,734,904,402.71      18.69%  2,651,979,506.66

归属于上市公司股东的净利润（元）  112,698,348.56  396,991,588.69    -71.61%  237,465,593.87

归属于上市公司股东的扣除非经常    -7,757,477.26  301,566,307.78    -102.57%  143,075,746.77
性损益的净利润（元）

经营活动产生的现金流量净额（元）  61,162,687.58  299,781,256.89    -79.60%  641,727,504.66

基本每股收益（元/股）                      0.22            0.79    -72.15%            0.47

稀释每股收益（元/股）                      0.22            0.79    -72.15%            0.47

加权平均净资产收益率                    1.51%          5.36%  下降3.85个          3.28%
                                                                    百分点

                                                                本年末比上

            项目                  2025 年末      2024 年末                    2023 年末

                                                                  年末增减

资产总额（元）                  8,626,179,372.53  8,401,144,768.99      2.68%  7,828,900,301.89

归属于上市公司股东的净资产（元） 7,437,646,428.78  7,487,150,950.41      -0.66%  7,319,750,577.78

  二、财务状况、经营成果、现金流量分析

  （一）资产及负债状况分析

  资产构成重大变动情况

                                                                      单位：元

              2025 年末              2025 年初          比重

 项目                  占总资                  占总资                重大变动说明

              金额                    金额                增减

                        产比例                  产比例

货币资                                                          主要系购买理财产品、支付工
金      573,736,612.83  6.65%  1,299,851,770.61  15.47%  -8.82%  程款及分红所致

应收票    8,546,963.40  0.10%    4,933,656.10  0.06%  0.04%  主要系票据回款比例增加所致
据

应收账                                                          主要系医保控费及市场影响回
款      787,334,643.82  9.13%  448,470,861.75  5.34%  3.79%  款变慢所致

应收款

          88,409,800.31  1.02%    55,974,878.80  0.67%  0.35%  主要系票据回款比例增加所致
项融资
一年内

到期的                                                          主要系购买的大额存单一年内
非流动  108,142,448.81  1.25%              -  0.00%  1.25%  到期金额增加所致

资产

其他流                                                          主要系预缴企业所得税及代销
动资产    61,027,183.58  0.71%    1,131,298.76  0.01%  0.70%  业务增加所致

长期股

          37,737,573.93  0.44%              -  0.00%  0.44%  主要系欣和药业剩余股权

权投资

在建工                                                          主要系智能工厂项目建设投入
程      938,573,711.30  10.88%  321,002,761.13  3.82%  7.06%  增加所致

使用权                                                          主要系新设立浆站租赁房屋所
资产      18,863,864.83  0.22%    11,789,360.01  0.14%  0.08%  致

                                                                主要系格林克特许经销权减值
无形资

                        5.74%  773,275,862.44  9.20%  -3.46%  及处置智能工厂西地块及欣和
产      495,555,685.54

                                                                所致

长期待

          25,363,671.05  0.29%    37,452,984.70  0.45%  -0.16%  主要系正常摊销所致

摊费用

应付账                                                          主要系应付智能工厂项目进度
款      240,147,448.50  2.78%  149,918,235.66  1.78%  1.00%  款增加

合同负

          8,120,334.48  0.09%    4,076,548.97  0.05%  0.04%  主要系预收货款增加所致

债

其他应                                                          主要系销售、研发等方面已提
付款    382,194,580.13  4.43%  256,128,209.46  3.05%  1.38%  未付款项增加

其他流                                                          主要系合同负债增加及预提退
动负债      906,801.18  0.01%      668,267.70  0.01%  0.00%  货损失增加所致

长期借                                                          主要系本期新增设备更新贷款
款        47,068,325.94  0.55%              -  0.00%  0.55%  所致

租赁负                                                          主要系新设立浆站租赁房屋所
债        12,727,031.25  0.15%    7,174,678.70  0.09%  0.06%  致

递延收                                                          主要系收到的政府补助增加所
益        25,387,802.84  0.29%    19,507,084.56  0.23%  0.06%  致

递延所

                                                                主要系并购绿十字产生评估增
得税负    68,002,116.32  0.79%  136,324,307.60  1.62%  -0.83%

                                                                值的摊销和减值影响

债

其他综                                                          主要系外币财务报表折算差额
合收益    -3,522,557.99  -0.04%    2,363,203.42  0.03%  -0.07%  变化所致

少数股                                                          主要系新设立达拉特旗浆站增
东权益    1,552,247.77  0.02%      611,824.31  0.01%  0.01%  加少数股东所致


  （二）经营成果分析

  1、营业总收入

                                                                      单位：元

      项目                2025 年                2024 年              同比增减情况

营业总收入                  2,059,088,027.17          1,734,904,402.71