002888 深市 惠威科技

                      广州惠威电声科技股份有限公司

                          2023 年度财务决算报告

        广州惠威电声科技股份有限公司（以下简称“公司”）2023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[2024]361Z0276”标准无保留意见的

    审计报告。公司根据2023年度经营情况和财务状况，结合公司合并报表数据，编制了2023年

    度财务决算报告，现汇报如下：

        一、主要的财务数据和财务指标

          项  目                  2023 年度                    2022 年度                  同比增减

                                                            调整前            调整后          调整后

营业收入（元）                          222,985,762.42        226,282,589.36    226,282,589.36          -1.46%

归属于上市公司股东的净利润（元）          -5,506,480.33        -14,626,728.16    -14,626,728.16          62.35%

归属于上市公司股东的扣除非经常            -8,484,001.66        -16,814,862.46    -17,214,679.94          50.72%
性损益的净利润（元）

经营活动产生的现金流量净额（元）          47,467,498.64        20,265,223.03    20,265,223.03        134.23%

基本每股收益（元/股）                            -0.04                -0.11            -0.10          60.00%

稀释每股收益（元/股）                            -0.04                -0.11            -0.10          60.00%

加权平均净资产收益率                          -1.39%              -3.55%          -3.55%          2.16%

          项  目                  2023 年末                    2022 年末                  同比增减

                                                            调整前            调整后          调整后

总资产（元）                            456,720,317.79        467,232,254.25    467,232,254.25          -2.25%

归属于上市公司股东的净资产（元）        392,835,701.14        398,404,014.92    398,404,014.92          -1.40%

        二、主要资产及负债情况

                                                                              单位：元

                  资    产                  2023.12.31            2022.12.31        同比增减

      流动资产：

            货币资金                              27,029,845.55        96,170,463.71        -71.89%

            交易性金融资产                      145,882,924.85        87,872,406.33        66.02%

            应收账款                              9,825,105.94        11,313,428.88        -13.16%

            预付款项                                844,242.31          1,625,257.82        -48.05%

            其他应收款                            2,231,861.19          2,590,312.00        -13.84%

            存货                                  92,568,815.98        106,717,938.62        -13.26%

            其他流动资产                          3,156,819.09          3,569,820.42        -11.57%


 流动资产合计                              281,539,614.91        309,859,627.78        -9.14%

 非流动资产：                                                                      #DIV/0!

    投资性房地产                            1,600,438.32        28,316,137.73        -94.35%

    固定资产                              133,385,567.65        111,306,958.00        19.84%

    在建工程                              24,514,890.66          5,058,908.78        384.59%

    使用权资产                              1,892,995.03                            100.00%

    无形资产                                4,645,782.37          4,737,636.78        -1.94%

    长期待摊费用                            2,620,322.35          2,406,319.79          8.89%

    递延所得税资产                          6,114,846.40          4,622,601.39        32.28%

    其他非流动资产                          405,860.10          924,064.00        -56.08%

 非流动资产合计                            175,180,702.88        157,372,626.47        11.32%

 资产总计                                  456,720,317.79        467,232,254.25        -2.25%

            负    债                  2023.12.31            2022.12.31        同比增减

    应付账款                              33,497,035.20        31,458,493.24          6.48%

    预收款项                                  301,640.35          4,066,372.09        -92.58%

    合同负债                                2,857,070.12                  0        100.00%

    应付职工薪酬                            6,651,347.01          6,698,138.12        -0.70%

    应交税费                                2,223,181.86          9,946,947.78        -77.65%

    其他应付款                              5,931,910.08          6,534,115.31        -9.22%

  一年内到期的非流动负债                    787,052.86                  0        100.00%

  其他流动负债                            6,767,684.45          5,943,115.56        13.87%

  流动负债合计                          59,016,921.93        64,647,182.10        -8.71%

  租赁负债                                1,200,660.11                0.00        100.00%

  预计负债                                  590,441.57          690,047.31        -14.43%

    递延收益                                3,076,593.04          3,491,009.92        -11.87%

非流动负债合计                              4,867,694.72          4,181,057.23        16.42%

负债合计                                  63,884,616.65        68,828,239.33        -7.18%

    三、经营情况分析

                                                                        单位：元

            项    目                  2023 年度            2022 年度        同比增减

  营业总收入                            222,9