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国新健康:2023年度财务决算报告

公告日期:2024-04-27

国新健康:2023年度财务决算报告 PDF查看PDF原文

证券简称:国新健康                证券代码:000503              编号:2024-20
          国新健康保障服务集团股份有限公司

                2023年度财务决算报告

  本公司及董事会全体成员保证信息披露的内容真实、准确、完整,没有虚假记载、误导性陈述或重大遗漏。

  中兴华会计师事务所(特殊普通合伙)经审计认为,国新健康保障服务集团股份有限公司(以下简称“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,公允反映了公司 2023 年 12 月 31 日的合并及母公司财务状况以
及 2023 年度的合并及母公司经营成果和现金流量,并为公司 2023 年度(以下简称“报告期”)财务报告出具了标准无保留意见的审计报告。

  报告期内,公司实现营业收入 33,012.67 万元,归属于母公司所有者的净利
润-7,979.20 万元,每股收益-0.0876 元。2023 年 12 月 31 日,公司总资产 195,154.35
万元,归属于母公司所有者权益为 142,025.12 万元。

    一、主要的会计政策变更

  公司自 2023 年 1 月 1 日起执行财政部颁布的《企业会计准则解释第 16 号》
“关于单项交易产生的资产和负债相关的递延所得税不适用初始确认豁免的会计处理”规定(以下称“解释 16 号”),对在首次执行该规定的财务报表列报最早期间的期初至首次执行日之间发生的适用该规定的单项交易按该规定进行调整。对在首次执行该规定的财务报表列报最早期间的期初因适用该规定的单项交易而确认的租赁负债和使用权资产,以及确认的弃置义务相关预计负债和对应的相关资产,产生应纳税暂时性差异和可抵扣暂时性差异的,按照该规定和《企业会计准则第 18 号——所得税》的规定,将累积影响数调整财务报表列报最早期间的期初留存收益及其他相关财务报表项目。本公司对 2022 年度合并比较财务报表及母公司比较财务报表的相关项目追溯调整如下:


                                                                                                                                          金额单位:元
                                    项目        2022 年 12 月 31 日/2022 年度(合    2022 年 12 月 31 日/2022 年度(母公

                                                              并)                              司)

                                                    调整前          调整后            调整前            调整后

                              递延所得税资产        639,656.61        2,534,921.81                            51,234.74

                              递延所得税负债                          1,680,594.11                            51,234.74

                              未分配利润        -83,469,292.73      -83,254,621.64        -3,963,184.56    -3,963,184.56

                              所得税费用          1,277,520.03        1,131,664.29

 二、主要会计数据和财务指标

                                                                                                                                          金额单位:元

                                  2023 年                      2022 年                    本年比上年增减                  2021 年

                                                      调整前              调整后              调整后              调整前            调整后

营业收入                          330,126,718.06        311,079,455.60      311,079,455.60              6.12%      252,515,004.56      252,515,004.56

归属于上市公司股东的净利润        -79,791,984.63        -84,471,751.01      -84,325,895.27              5.38%      -175,821,833.40      -175,753,018.05

归属于上市公司股东的扣除非经

常性损益的净利润                -115,760,381.59        -117,812,040.66      -117,666,184.92              1.62%      -189,315,421.70      -189,246,606.35

经营活动产生的现金流量净额      -102,215,067.80        -160,204,210.35      -160,204,210.35              36.20%      -104,821,324.48      -104,821,324.48

基本每股收益(元/股)                    -0.0876              -0.0931            -0.0930              5.81%            -0.1952            -0.1951

稀释每股收益(元/股)                    -0.0876              -0.0931            -0.0930              5.81%            -0.1952            -0.1951

加权平均净资产收益率                    -10.42%              -11.29%            -11.27%              0.85%            -20.13%            -20.13%


    三、2023 年度财务状况及经营成果回顾

    1、资产负债情况

  2023 年末,公司总资产 195,154.35 万元,总负债 53,019.91 万元,股东权益
合计 142,134.43 万元。资产负债变动具体情况如下:

                                                                                金额单位:元

            项目                  2023 年末              2022 年末          增减比例

 流动资产:

 货币资金                            928,057,174.89          169,465,147.63        447.64%

 交易性金融资产                      451,098,830.17          419,945,169.61          7.42%

 应收账款                            129,559,059.30          125,640,831.11          3.12%

 预付款项                              2,063,179.29            1,463,286.13          41.00%

 其他应收款                          11,665,089.05          10,673,417.03          9.29%

 存货                                  2,038,468.28

 合同资产                            63,289,805.63          45,302,589.15          39.70%

 其他流动资产                          2,425,323.70            3,794,328.54          -36.08%

 流动资产合计                      1,590,196,930.31          776,284,769.20        104.85%

 非流动资产:

 长期股权投资                        60,075,115.72          47,353,199.90          26.87%

 其他权益工具投资                    27,244,500.00          20,494,500.00          32.94%

 其他非流动金融资产                  82,360,000.00          86,242,390.24          -4.50%

 投资性房地产                          172,165.33              262,505.74          -34.41%

 固定资产                              9,661,965.73          10,245,979.01          -5.70%

 使用权资产                            3,715,446.30            8,508,680.82          -56.33%

 无形资产                            116,524,081.78          120,395,353.10          -3.22%

 开发支出                            58,538,943.22          32,274,255.11          81.38%

 长期待摊费用                          1,498,035.96            1,238,293.65          20.98%

 递延所得税资产             
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