天华新能:2025年度财务决算报告

              苏州天华新能源科技股份有限公司

                  2025年度财务决算报告

      苏州天华新能源科技股份有限公司（以下简称“公司”或“天华新能”）202
  5年度财务报表已经容诚会计师事务所（特殊普通合伙）审计，并出具了容诚审字[2
  026]230Z0605号标准无保留意见的审计报告。会计师的审计意见是：公司财务报表
  在所有重大方面按照企业会计准则的规定编制，公允反映了天华新能2025年12月3
  1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。

  一、2025年主要财务数据及指标

                  项    目                        本期          上期      同比增减

基本每股收益（元/股）                                    0.48          1.00      -52.00%

稀释每股收益（元/股）                                    0.48          1.00      -52.00%

加权平均净资产收益率                                    3.16%        7.05%      -6.94%

归属于上市公司普通股股东的每股净资产（元/股）            13.67        15.09      -9.41%

每股经营活动产生的现金流量净额（元/股）                  -0.38          1.76    -121.59%

资产负债率                                            32.21%      19.07%      13.14%

  二、2025年度经营状况                                                单位：万元

                  项    目                    本期发生额    上期发生额    同比增减

营业收入                                            754,882.61    660,825.00      14.23%

营业成本                                            645,304.49    511,699.59      26.11%

税金及附加                                            5,094.18      4,598.16      10.79%

销售费用                                              5,683.78      5,254.62        8.17%

管理费用                                            38,458.26    40,673.87      -5.45%

研发费用                                            12,481.51      9,144.56      36.49%

财务费用                                              3,772.33        139.22    2609.62%

其他收益                                              6,694.59    52,282.71      -87.20%

投资收益                                            20,585.83      5,182.85      297.19%

公允价值变动收益                                        -16.98      1,098.11    -101.55%

信用减值损失                                        12,299.33      5,765.18      113.34%

资产减值损失                                          4,557.76    19,448.66      -76.57%


资产处置收益                                            69.49        219.49      -68.34%

营业利润                                            54,424.92    122,445.32      -55.55%

营业外收入                                            366.21        231.1      58.46%

营业外支出                                            1,444.66        85.63    1587.10%

利润总额                                            53,346.47    122,590.79      -56.48%

所得税费用                                            8,529.89    22,106.91      -61.42%

净利润                                              44,816.58    100,483.88      -55.40%

归属于母公司所有者的净利润                          40,218.92    83,384.81      -51.77%

      1、2025 年度公司实现营业收入 754,882.61 万元，比上期增加 94,057.61 万
  元，增比 14.23%。2025 年度公司营业成本为 645,304.49 万元，比上期增加 133，
  604.9 万元，增比 26.11%。营业成本增长较多主要系上期锂电材料代加工业务所致。
      2、财务费用 3,772.33 万元, 比上期增加 3,633.11 万元，增比 2609.62%，主
  要系本期汇兑净损失金额增加较大所致。

      3、其他收益 6,694.59 万元，比上期减少 45,588.12 万元，降比 87.20%，主
  要系本期收到政府补助金额减少所致。

      4、投资收益 20,585.83 万元，比上期增长 15,402.98 万元，增比 297.19%，
  主要系本期处置长期股权投资产生的投资收益金额增加所致。

      5、公允价值变动收益-16.98 万元，比上期减少 1,115.09 万元，降比 101.55%,
  主要系交易性金融资产的公允价值变动收益下降所致。

      6、信用减值损失 12,299.33 万元，比上期增加 6,534.15 万元，增比 113.34%，
  主要系本期应收账款坏账损失增加所致。

      7、资产减值损失 4,557.76 万元，比上期减少 14,890.9 万元，降比 76.57%，
  主要系本期存货跌价损失计提减少所致。

      8、营业外收入 366.21 万元，比上期增加 135.11 万元，增比 58.46%，主要系
  本期赔偿款等其他收入增加所致。

      9、营业外支出 1,444.66 万元，比上期减增加 1,359.03 万元，增比 1587.10%，
  主要系本期非流动资产报废损失金额增加所致。


      10、所得税费用 8,529.89 万元，比上期减少 13,577.02 万元，降比 61.42%，
  主要系本期盈利水平下降所致。

      三、2025 年末财务状况

                                                                            单位：万元

                                期末余额                  期初余额

                                      占总资产/负                占总资产/

      项  目                                                                  同比增减
                            金额      债及所有者      金额    负债及所有

                                        权益比重                者权益比重

流动资产：

货币资金                377,998.08      16.37%    283,191.67    14.69%      33.48%

交易性金融资产            31,120.75        1.35%      163,997.50    8.51%      -81.02%

应收票据                  1,405.00        0.06%        508.68      0.03%      176.21%

应收账款                  71,407.92        3.09%      36,922.18      1.92%      93.40%

应收款项融资              6,843.06        0.30%      15,197.71      0.79%      -54.97%

预付款项                135,654.70      5.87%      55,559.24      2.88%      144.16%

其他应收款                29,437.39        1.27%      18,030.75      0.94%      63.26%

存货                    228,716.39      9.90%      232,417.63    12.06%      -1.59%

合同资产                  42.91          0.00%        217.93      0.01%      -80.31%

一年内到期的非流动资

                          84,920.40        3.68%

产

其他流动资产              38,503.52        1.67%      53,865.43      2.79%      -28.52%

流动资产合计            1,006,050.12      43.57%    859,908.72    44.61%    16.99%

非流动资产：

债权投资                225,694.85      9.77%      2