首都在线:2025年度财务决算报告

                  北京首都在线科技股份有限公司

                      2025年度财务决算报告

  北京首都在线科技股份有限公司（以下简称“公司”）2025年度财务报告已经大华会计师事务所（特殊普通合伙）审计，并出具了标准无保留意见的审计报告。现就公司2025年主要财务指
标及经营财务情况报告如下：

    一、主要财务数据和财务指标

                                                                    单位：元/人民币

项目                                      2025 年        2024 年    本年比上年增减

营业收入（元）                        1,236,589,073.02 1,396,789,414.24        -11.47%

归属于上市公司股东的净利润（元）        -170,034,968.52  -303,144,022.54          43.91%

归属于上市公司股东的扣除非经常性损益    -186,166,141.10  -295,912,126.32          37.09%
的净利润（元）

经营活动产生的现金流量净额（元）        179,780,922.91  240,905,307.74        -25.37%

基本每股收益（元/ 股）                          -0.3389        -0.6126          44.68%

稀释每股收益（元/ 股）                          -0.3389        -0.6126          44.68%

加权平均净资产收益率                          -19.81%        -29.90%          10.09%

                                            2025 年末      2024 年末  本年末较上年末
                                                                                增减

资产总额（元）                        2,046,785,270.14 1,954,825,570.73          4.70%

归属于上市公司股东的净资产（元）        785,677,987.66  931,058,960.92        -15.61%

    二、财务状况、经营成果、现金流量分析

    （一）资产情况分析

                                                                    单位：元/人民币

项目                          2025 年 12 月 31 日      2024 年 12 月 31 日    增减幅度

货币资金                              400,012,977.21          327,445,103.40      22.16%

交易性金融资产                                              100,143,252.88    -100.00%

应收票据                                6,796,053.00                          100.00%

应收账款                              275,032,727.25          288,160,552.15      -4.56%

预付款项                              14,530,726.41            4,088,091.65    255.44%

其他应收款                            10,628,284.03            9,211,358.00      15.38%

存货                                                          1,155,615.85    -100.00%

一年内到期的非流动资产                  3,397,714.59            2,759,843.97      23.11%

其他流动资产                          102,857,928.84          101,157,517.83      1.68%

长期应收款                              571,576.86            2,818,041.45    -79.72%

长期股权投资                          45,547,687.92          13,330,928.94    241.67%

固定资产                              621,018,962.90          742,713,219.72    -16.39%

在建工程                              99,236,831.57          41,210,796.88    140.80%

使用权资产                            177,736,395.04          53,285,032.42    233.56%

无形资产                              53,622,582.20          68,106,831.54    -21.27%

商誉                                  180,911,200.78          180,911,200.78      0.00%

长期待摊费用                            5,391,227.70            7,541,265.59    -28.51%

递延所得税资产                        22,392,094.73            4,348,499.68    414.94%

其他非流动资产                        27,100,299.11            6,438,418.00    320.92%

资产总额                            2,046,785,270.14        1,954,825,570.73      4.70%

    2025 年公司资产总额较上年下降 4.70%，主要变动原因如下：

    1、交易性金融资产期末较上期末减少 100.00%，主要系年初至报告期末赎回理财产品所致。
    2、应收票据期末较上期末增加 100.00%，主要系本报告期销售结算收到商业票据所致。

    3、预付账款期末较上期末增加 255.44%，主要系本报告期预付资源款所致。

    4、存货期末较上期末下降 100.00%，主要系报告期内公司在履行项目完成验收交付，存货

 结转成本所致。

    5、长期应收款期末较上期末减少 79.72%，主要系本报告期客户按期回款所致。

    6、长期股权投资期末较上期末增加 241.67%，主要系本报告期增加对联营企业投资所致。
    7、在建工程期末较上期末增加 140.80%，主要系年初至报告期末增加对京北云计算软件研

 发中心项目投资所致。

    8、使用权资产期末较上期末增加 233.56%，主要系年初至报告期末通过融资租赁直租模式

 采购的设备增加所致。

    9、递延所得税资产期末较上期末增加 414.94%，主要系报告期内收到与政府补助及可抵扣

 亏损所确认的递延所得税资产增加所致。

    10、其他非流动资产期末较上期末增加 320.92%，主要系报告期内预付长期资产购置款增加
 所致。

    （二）负债及股东权益情况分析

                                                                    单位：元/人民币

项目                  2025 年 12 月 31 日      2024 年 12 月 31 日        增减幅度

短期借款                      315,190,610.02          315,219,585.82              -0.01%

应付账款                      296,123,380.76          344,612,343.39            -14.07%

合同负债                      16,679,119.58          25,587,177.90            -34.81%

应付职工薪酬                  31,457,914.69          27,884,278.67            12.82%

应交税费                        9,959,275.45          10,414,106.04              -4.37%

其他应付款                    49,876,590.37          39,529,841.41            26.17%

一年内到期的非流动            108,507,802.32          101,737,274.69              6.65%
负债

其他流动负债                    901,741.29            1,487,159.31            -39.36%

长期借款                      121,391,857.54                                  100.00%

租赁负债                      162,524,588.27          36,014,578.48            351.27%

长期应付款                    28,357,116.22          66,061,271.21            -57.07%

预计负债                        6,000,000.00                                  100.00%

递延收益                      29,290,765.97              918,875.98          3087.67%

递延所得税负债                18,238,391.76              348,556.99          5132.54%

负债合计                    1,194,