300459 深市 汤姆猫

              浙江金科汤姆猫文化产业股份有限公司

                      2023 年度财务决算报告

    浙江金科汤姆猫文化产业股份有限公司（以下简称“公司”）2023 年度财

 务报表由中喜会计师事务所（特殊普通合伙）进行审计，并且已出具标准无保留
 意见的审计报告，现将公司 2023 年度财务决算（合并口径）的相关情况报告如
 下：

    一、主要会计数据和财务指标

                                                                        单位：万元

            项目                  2023 年            2022 年        同比变动幅度

营业收入                            134,771.51            163,289.69      -17.46%

营业利润                            -79,554.52            46,495.83      -271.10%

利润总额                            -79,574.39            46,385.96      -271.55%

归属于公司普通股股东的净利润        -86,458.42            43,997.62      -296.51%

扣除非经营性损益后的归属于公        -88,564.97            40,443.92      -318.98%
司普通股股东的净利润

经营活动产生的现金流量净额          37,619.02            64,769.19      -41.92%

基本每股收益（元/股）                    -0.25                0.13      -292.31%

扣除非经常损益基本每股收益            -0.25                0.12      -308.33%
（元/股）

加权平均净资产收益率                  -24.73%              11.82%      -36.55%

扣除非经常性损益后的加权平均          -25.33%              10.86%      -36.19%
净资产收益率

期末总股本（股）                    351,581.09            351,581.09        0.00%

资产总额                            509,236.40            624,174.35      -18.41%

负债总额                            198,194.46            236,012.81      -16.02%

归属于母公司股东权益                301,389.87            388,155.40      -22.35%

归属于普通股每股净资产（元/股）            0.86                1.10      -21.82%

资产负债率                            38.92%              37.81%        1.11%

    二、财务状况、经营成果、现金流量分析

    （一）资产负债构成及变动情况

    截至本报告期末，公司资产总额为 509,236.40 万元，较 2022 年末减少


                                                                        单位：万元

                                2023 年末              2022 年末        同比变动
        项 目              金额      占比资产    金额    占比资产    幅度

                                        总额                  总额

  货币资金                  33,828.69    6.64%    62,316.42    9.98%  -45.71%

  应收账款                  20,620.45    4.05%    22,136.33    3.55%    -6.85%

  预付款项                  2,378.06    0.47%    1,733.58    0.28%    37.18%

  其他应收款                17,502.13    3.44%    24,456.69    3.92%  -28.44%

  存货                        476.46    0.09%      415.59    0.07%    14.65%

  其他流动资产              4,712.10    0.93%    1,999.48    0.32%  135.67%

  长期股权投资              17,536.72    3.44%    41,910.56    6.71%  -58.16%

  其他权益工具投资          38,153.46    7.49%    6,933.78    1.11%  450.25%

  其他非流动金融资产          4,093.61    0.80%    3,191.00    0.51%    28.29%

  投资性房地产              23,104.62    4.54%    20,109.66    3.22%    14.89%

  固定资产                  28,106.14    5.52%    32,916.99    5.27%  -14.62%

  在建工程                  15,076.48    2.96%      234.55    0.04%  6327.83%

  使用权资产                4,069.98    0.80%    3,334.72    0.53%    22.05%

  无形资产                  19,300.22    3.79%    28,761.43    4.61%  -32.90%

  开发支出                  9,848.57    1.93%    6,661.44    1.07%    47.84%

  商誉                    267,948.97    52.62%  364,775.46    58.44%  -26.54%

  长期待摊费用              1,791.64    0.35%    1,633.94    0.26%    9.65%

  递延所得税资产              141.29    0.03%      112.54    0.02%    25.55%

  其他非流动资产              546.79    0.11%      540.19    0.09%    1.22%

资产总计                  509,236.40  100.00%  624,174.35  100.00%  -18.41%

  短期借款                  97,133.28    19.07%    76,656.19    12.28%    26.71%

  应付账款                  6,767.78    1.33%    9,330.69    1.49%  -27.47%

  预收款项                    216.61    0.04%      340.17    0.05%  -36.32%

  合同负债                  4,242.95    0.83%    3,683.10    0.59%    15.20%

  应付职工薪酬              7,973.42    1.57%    9,016.08    1.44%  -11.56%

  应交税费                  3,579.78    0.70%    2,614.22    0.42%    36.93%

  其他应付款                2,297.15    0.45%    41,553.98    6.66%  -94.47%

 一年内到期的非流动负债      24,218.03    4.76%    51,865.03    8.31%  -53.31%

  其他流动负债                214.19    0.04%      168.78    0.03%    26.90%

  长期借款                  48,762.93    9.58%    38,463.62    6.16%    26.78%

  租赁负债                  2,642.24    0.52%    2,198.39    0.35%    20.19%

  长期应付职工薪酬            146.10    0.03%      122.55    0.02%    19.22%

负债合计                  198,194.46    38.92%  236,012.81  37.81%  -16.02%

    变动较大的主要资产负债项目说明如下：

    1、货币资金报告期期末余额为 33,828.69 万元，较 2022 年末余额减少
45.71% ，主要系公司本期支付 Outfit7 原股东股权转让款所致。

  2、长期股权投资报告期期末余额为 17,536.72 万元，较 2022 年末余额减少
58.16%，主要系公司本期出售汤姆猫产业发展有限公司股权所致。

  3、其他权益工具投资报告期期末余额为 38,153.46 万元，较 2022 年末余额
增加 450.25%，主要系本期新增江西一脉阳光集团股份有限公司等投资所致。
  4、在建工程报告期期末余额为 15,076.48 万元，较 2022 年末余额增加
6327.83%，主要系公司本期新增定西市汤姆猫液冷数据中心项目所致。

  5、无形资产报告期期末余额为 19,300.22 万元，较 2022 年末余额减少
32.90%，主要系公司本期计提无形资产减值准备所致。

  6、开发支出报告期期末余额为 9,848.57 万元，较 2022 年末余额增加 47.84%，
主要系公司本期增加资本化支出所致。

  7、其他应付款报告期期末余额为 2,297.15 万元，较 2022 年末余额减少
94.47%，主要系公司本期支付 Outfit7 原股东股权转让款所致。

  8、一年内到期的非流动负债报告期期末余额为 24,218.03 万元，较 2022 年
末余额减少 53.31%，主要系公司本期归还银行借款所致。

    （二