300096 深市 易联众

易联众信息技术股份有限公司

        2023 年度

      财务决算报告

          2024 年 4 月


          易联众信息技术股份有限公司

            2023 年度财务决算报告

  一、2023 年度公司财务报表的审计情况

  公司2023年度财务报表已经大华会计师事务所（特殊普通合伙）审计，出具了保留意见的审计报告。会计师的审计意见是：除“形成保留意见的基础”部分所述事项可能产生的影响外，后附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，公允反映了易联众公司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。

  二、主要财务数据和指标

                                                            单位：人民币元

          项目                2023 年度          2022 年度      增减幅度

 基本每股收益                            0.0862            -0.7438        111.59%

 加权平均净资产收益率                  11.42%            -70.20%      81.62%

 每股经营活动产生的现金流            0.0070            -0.2810      102.49%
 量净额

 营业收入                        797,422,578.13      539,169,940.15      47.90%

 归属于公司普通股股东的净      37,049,464.81    -319,821,325.05      111.58%
 利润

          项目            2023 年 12 月 31 日  2023 年 1 月 1 日    增减幅度

 总资产                        1,097,301,888.74    1,381,110,548.67      -20.55%

 归属于公司普通股股东的所    349,010,572.55      302,542,926.71      15.36%
 有者权益（或股东权益）

 归属于上市公司股东的每股            0.8117              0.7036      15.36%
 净资产（元）


  三、财务状况、经营成果和现金流量情况分析

  （一）资产负债情况

  1、报告期末公司资产负债较年初增减情况

                                                            单位：人民币元

        项目            2023 年 12 月 31 日      2023 年 1 月 1 日    增减变动
                                                                    幅度

货币资金                      408,060,395.13        191,293,428.83    113.32%

应收票据                        2,452,850.60            150,000.00  1,535.23%

应收账款                      197,357,958.25        226,393,942.35    -12.83%

预付款项                        34,884,450.51        53,939,450.97    -35.33%

合同资产                        18,873,982.81        72,036,799.58    -73.80%

其他应收款                      54,673,778.78        50,184,652.70      8.95%

存货                          106,094,733.71        169,281,317.38    -37.33%

其他流动资产                    30,755,079.16        56,295,873.32    -45.37%

一年内到期的非流动资产            544,733.33            519,250.00      4.91%

    流动资产合计              853,697,962.28        820,094,715.13      4.10%

债权投资                        7,160,144.45          1,028,944.44    595.87%

长期股权投资                  103,995,556.79        298,423,907.71    -65.15%

其他非流动金融资产              1,000,000.00          1,000,000.00      0.00%

其他权益工具投资                5,500,000.00          5,500,000.00      0.00%

固定资产                        60,204,937.81        74,803,299.70    -19.52%

使用权资产                      6,298,831.48        14,118,042.31    -55.38%

无形资产                        41,029,362.57        80,888,061.97    -49.28%

开发支出                                  0.00          1,284,785.50    -100.00%

商誉                              692,278.33            692,278.33      0.00%

长期待摊费用                    4,529,932.23          3,768,370.89      20.21%

递延所得税资产                  1,324,445.36        39,155,355.72    -96.62%


        项目            2023 年 12 月 31 日      2023 年 1 月 1 日    增减变动
                                                                      幅度

 其他非流动资产                  11,868,437.44        40,352,786.97    -70.59%

    非流动资产合计            243,603,926.46        561,015,833.54    -56.58%

        资产总计              1,097,301,888.74      1,381,110,548.67    -20.55%

 短期借款                                0.00        142,022,693.06    -100.00%

 应付票据                                0.00          1,229,275.00    -100.00%

 应付账款                      197,718,586.32        286,696,824.39    -31.04%

 合同负债                      219,379,370.97        325,531,730.60    -32.61%

 应付职工薪酬                    96,802,766.22        107,516,753.27      -9.96%

 应交税费                        16,677,607.05        17,077,682.39      -2.34%

 其他应付款                      47,028,629.28        47,172,794.82      -0.31%

 一年内到期的非流动负债          4,003,772.97        12,279,960.47    -67.40%

 其他流动负债                    17,900,530.66        29,132,003.07    -38.55%

      流动负债合计              599,511,263.47        968,659,717.07    -38.11%

 长期借款                        3,500,000.00          5,005,597.22    -30.08%

 租赁负债                        3,445,474.68          6,823,894.99    -49.51%

 预计负债                        73,336,178.94          1,402,407.78    5129.30%

 递延收益                                                1,622,500.00    -100.00%

 递延所得税负债                    951,552.39          2,107,256.90    -54.84%

    非流动负债合计            81,233,206.01        16,961,656.89    378.92%

        负债合计                680,744,469.48        985,621,373.96    -30.93%

  2、报告期末资产负债项目较年初大幅变动的原因说明

  （1）货币资金较年初增长113.32%，主要系本报告期经营性项目回款增加，和收到本报告期将持有的联营企业海保人寿保险股份有限公司（以下简称“海保人寿”）13.5%股权及控股子公司厦门市易联众易惠科技有限公司（以下简称“易惠科技”）56.5217%股权出售所得的股权转让款所致；


  （2）应收票据较年初增长1,535.23%，主要系本报告期收到商业承兑汇票，尚未到承兑期所致。

  （3）预付款项较年初减少35.33%，主要系本报告期预付款项减少所致；

  （4）合同资产较年初减少73.80%，主要系报告期内项目回款，和处置子公司使其相应合同资产转出所致；

  （5）存货较年初减少37.33%，主要系报告期内提升项目建设实施与验收效率，相应项目验收后确认收入并结转成本所致；

  （6）其他流动资产较年初减少45.37%，主要系本报告期内合同资产