002655 深市 共达电声

                  共达电声股份有限公司2022年度财务决算报告

  一、合并报表范围及审计

    1、2022年度公司合并报表范围

    母公司：共达电声股份有限公司

    控股子公司：上海树固电子科技有限公司

    全资子公司：香港树伟朋电子科技有限公司

    2、2022年度公司合并报表范围变更情况

    本报告期内新增子公司：

    序号              子公司全称                  报告期间          纳入合并范围原因

      1  上海树固电子科技有限公司          2022 年 10-12 月      非同一控制下企业合并

      2  香港树伟朋电子科技有限公司        2022 年 12 月        非同一控制下企业合并

    本报告期内减少子公司：

    序号                子公司全称                  报告期间      未纳入合并范围原因

      1  青岛共达智能科技创新中心有限公司            2022 年度            注销

      2  深圳市共达电声科技有限公司                  2022 年度            注销

    3、2022年度公司合并报表审计

    公司 2022 年度会计报表已经容诚会计师事务所（特殊普通合伙）审计，出具容诚审字容诚审
字[2023]518Z0344 号标准无保留意见的审计报告。

  二、报告期主要财务数据和指标

                                            2022 年            2021 年        本年比上年增减      2020 年

  营业收入（元）                        963,125,081.37        936,756,205.71            2.81%    1,180,095,857.95

  归属于上市公司股东的净利润（元）      62,097,376.90          65,553,563.90          -5.27%      45,935,814.22

  归属于上市公司股东的扣除非经常

  性损益的净利润（元）                  56,956,278.02          68,379,817.18          -16.71%      45,868,018.09

  经营活动产生的现金流量净额（元）      84,324,290.75          11,672,156.23          622.44%      184,936,880.67

  基本每股收益（元/股）                          0.17                  0.18          -5.56%              0.13

  稀释每股收益（元/股）                          0.17                  0.18          -5.56%              0.13

  加权平均净资产收益率                        9.34%                11.28%          -1.94%            8.45%

                                          2022 年末          2021 年末        本年末比上年末      2020 年末

                                                                                    增减

  总资产（元）                        1,198,124,602.82        1,167,620,937.15            2.61%    1,077,122,987.14

  归属于上市公司股东的净资产（元）    705,631,665.54        623,853,540.93          13.11%      521,355,591.60

三、财务状况 、经营成果和现金流量分析

（一）财务状况分析 （ 单位：元）

                                    期末余额                      期初余额                          金额变动幅

        项目                金额        占总资产比        金额      占总资产比    比重增减      度(%)                    重大变动说明

                                              例(%)                        例(%)

      货币资金            107,536,082.75          8.98  104,217,005.22          8.93          0.05          3.18

      应收票据              43,194,785.34          3.61    61,230,669.09          5.24        -1.63        -29.46

      应收账款            300,278,164.86        25.06  272,097,154.34        23.30          1.76        10.36

    应收款项融资            29,517,352.11          2.46    24,512,948.88          2.10          0.36        20.42

      预付款项                776,871.61          0.06    2,023,024.39          0.17          -0.11        -61.60  预付货款减少所致

      其他应收款              7,671,654.01          0.64    1,760,518.97          0.15          0.49        335.76  主要系本期新增应收政府土地收回补偿金所致

        存货              204,953,298.15        17.11  232,396,509.01        19.90        -2.79        -11.81

    其他流动资产              931,305.10          0.08        86,182.59          0.01          0.07        980.62  主要系本期预缴企业所得税所致。

      固定资产            299,229,860.49        24.97  345,322,524.08        29.57        -4.60        -13.35

      在建工程              25,924,597.70          2.16    14,642,613.90          1.25          0.91        77.05  本期新增自制设备所致

      使用权资产              482,393.79          0.04              -            -          0.04

      无形资产              77,928,688.21          6.50    88,186,371.71          7.55        -1.05        -11.63

        商誉                10,008,329.39          0.84              -            -          0.84                非同一控制下企业合并所致

    长期待摊费用            3,819,254.56          0.32    4,462,526.73          0.38        -0.06        -14.41

    递延所得税资产          20,978,670.65          1.75    13,934,253.47          1.19          0.56        50.55  可抵扣暂时性差异增加所致

    其他非流动资产          64,893,294.10          5.42    2,748,634.77          0.24          5.18      2,260.93  主要系本期预付投资款所致

      短期借款              82,102,812.51          6.85  186,271,915.29        15.95        -9.10        -55.92  主要系本期抵押借款减少所致

      应付票据              60,302,730.23          5.03    58,514,335.87          5.01          0.02          3.06

      应付账款            213,404,953.30        17.81  192,204,108.15        16.46          1.35        11.03

      合同负债                140,799.29          0.01      303,004.62          0.03        -0.02        -53.53  预收货款减少所致

    应付职工薪酬            57,345,762.10          4.79    59,947,514.76          5.13        -0.34          -4.34

      应交税费              3,114,908.64          0.26    4,585,932.33          0.39        -0.13        -32.08  主要系期末未交增值税较期初减少所致

      其他应付款