300278 深市 华昌达

          华昌达智能装备集团股份有限公司

              2023年度财务决算报告

  公司 2023 年度按照《企业会计准则》等规定进行会计核算，公司编制的 2023
年度财务报表公允反映了公司 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。经大信会计师事务所（特殊普通合伙）审计，并出具了标准无保留意见的审计报告（编号大信审字[2024]第 2-00364 号）。现将公司 2023 年度的财务决算情况报告如下：
（一）公司 2023 年度经营成果

  报告期内，公司实现营业收入 285,954.12 万元，较上年同期下降 20.19%；
营业利润 8,417.57 万元，较上年同期下降 38.70%；归属于母公司所有者的净利润为 7,754.35 万元，较上年同期下降 27.03%。报告期内，公司围绕既定的经营目标开展业务，公司境内子公司实现业绩增长，但受海外汽车市场环境的影响，美国汽车工人罢工等因素，导致客户部分项目的进度推迟，公司境外子公司经营业绩不及预期，公司全年净利润较上年同期下降。截至目前，上述影响因素已消除，公司境外子公司项目正常执行。

  报告期内，利润表相关项目变动情况如下表所示（单位：万元）：

                      项目                        2023 年度    2022 年度      变动比

  一、营业总收入                                    285,954.12    358,274.89      -20.19%

    减营业成本                                      253,025.00    318,548.61      -20.57%

          税金及附加                                  1,027.14        687.17      49.47%

          销售费用                                    6,862.08      5,770.21      18.92%

          管理费用                                  14,727.30    15,737.22      -6.42%

          研发费用                                    3,563.40      3,912.14      -8.91%

          财务费用                                  -2,098.83    -1,715.07      22.38%

    加：其他收益                                        388.57        95.72      305.96%

        投资收益（损失以“－”号填列）                  323.94      1,148.24      -71.79%

        公允价值变动收益（损失以“－”号填列）          76.80      1,293.38      -94.06%

        信用减值损失（损失以“-”号填列）              244.97    -1,767.81    -113.86%

        资产减值损失（损失以“-”号填列）            -1,604.38    -2,372.07      -32.36%

        资产处置收益（损失以“-”号填列）              139.64          0.06  218086.49%

  三、营业利润（亏损以“－”号填列）                  8,417.57    13,732.13      -38.70%

    加：营业外收入                                      131.34        68.71      91.15%

    减：营业外支出                                      98.61        88.31      11.67%


  四、利润总额（亏损总额以“－”号填列）              8,450.30    13,712.54      -38.38%

    所得税费用                                          685.05      3,084.12      -77.79%

  五、净利润（净亏损以“－”号填列）                  7,765.25    10,628.42      -26.94%

（二）2023 年末财务状况

  报告期末，资产负债表主要项目变动情况如下表所示（单位：万元）

      主要报表项目        2023 年 12 月 31 日      2023 年 1 月 1 日          变动比

  货币资金                        65,351.84              56,243.78              16.19%

  应收账款                        76,633.86              58,198.96              31.68%

  预付款项                          3,838.98              7,485.66            -48.72%

  存货                            52,647.36              47,611.00              10.58%

  其他流动资产                    15,958.47              8,343.69              91.26%

 流动资产合计                      243,893.58            202,354.71              20.53%

  投资性房地产                      3,551.94              2,499.76              42.09%

  固定资产                        33,917.42              36,183.74              -6.26%

  无形资产                          8,288.40              8,605.56              -3.69%

  商誉                            31,741.74              31,741.74              0.00%

  其他非流动资产                    2,001.35                974.03            105.47%

 非流动资产合计                    81,760.62              81,268.22              0.61%

 资产总计                          325,654.20            283,622.93              14.82%

  短期借款                          3,659.72                  0.00            100.00%

  应付账款                        49,736.53              54,526.54              -8.78%

  合同负债                        67,308.57              39,347.85              71.06%

  应付职工薪酬                      5,195.57              8,426.09            -38.34%

  其他应付款                        3,090.72              6,219.46            -50.31%

  其他流动负债                      4,659.43              3,217.24              44.83%

 流动负债合计                      149,480.92            119,445.80              25.15%

  长期借款                          3,729.48                  0.00            100.00%

  递延所得税负债                      241.07                547.39            -55.96%

 非流动负债合计                      4,484.08                897.48            399.63%

 负债合计                          153,965.00            120,343.28              27.94%

 所有者权益合计                    171,689.21            163,279.64              5.15%

 负债和所有者权益总计              325,654.20            283,622.93              14.82%

  主要项目变动说明：

  1、货币资金较上年同期增加16.19%，主要系客户回款增加；

  2、应收账款较上年同期增加31.68%，主要系海外子公司期末回款减少；
  3、预付款项较上年同期减少48.72%，主要系预付采购款减少；

  4、存货较上年同期增加10.58%，主要系期末在制项目增加；

  5、其他流动资产较上年同期增加91.26%，主要系进项税金留底额增加；
  6、投资性房地产较上年同期增加42.09%，主要系出租房产增加；


    7、合同负债较上年同期增加71.06%，主要系预收款增加；
 （三）2023 年度公司现金流量情况

    报告期内，现金流量相关项目变动情况如下表所示（单位：万元）：

              项目                      2023 年            2022 年            同比增减

经营活动现金流入小计                        291,462.3