300817 深市 双飞股份

                双飞无油轴承集团股份有限公司

                    2023年度财务决算报告

    双飞无油轴承集团股份有限公司（以下简称公司）按照会计准则编制2023年度财务报表，在所有重大方面公允反映了公司2023年底的财务状况及2023年经营成果和现金流量。经天健会计师事务所（特殊普通合伙）审计，并出具了标准无保留见的审计报告。

    （一）主要财务数据：

                                                                  单位：人民币元

        项 目                2023 年              2022 年          同比增幅

营业收入                          752,399,484.08      716,183,507.72            5.06%

利润总额                          60,039,477.06        65,257,978.01          -8.00%

净利润                            54,880,225.16        61,017,936.55          -10.06%

归属于上市公司股东的净利润          58,176,323.49        61,474,283.54          -5.36%

归属于上市公司股东的扣除非          52,153,957.13        57,349,028.36          -9.06%
经常性损益的净利润

基本每股收益（元/股）                        0.33                0.35          -5.71%

    （二）公司财务状况：

    1、资产购成状况：

                                                                    单位：人民币元

        项 目                期末数            上年年末数          同比增幅

货币资金                      216,352,691.57        196,292,378.37          10.22%

交易性金融资产                                                  20,717.87        -100.00%

应收票据                        4,879,717.86          15,147,106.79          -67.78%

应收账款                      218,387,851.04        189,874,640.50          15.02%

应收款项融资                    57,002,655.58          48,042,883.56          18.65%

预付款项                        1,874,942.07          1,015,832.24          84.57%

其他应收款                      2,782,977.49          2,081,354.08          33.71%

存货                          150,812,438.93        139,036,199.71            8.47%

其他流动资产                    4,246,217.35          8,692,559.30          -51.15%

流动资产合计                  656,339,491.89        600,203,672.42            9.35%

投资性房地产                        76,425.63              77,877.99          -1.86%

固定资产                      446,953,700.55        408,998,762.95            9.28%

在建工程                        79,363,240.39        102,771,913.75          -22.78%

使用权资产                      14,052,294.79          13,862,903.99            1.37%

无形资产                        73,111,879.91          75,609,696.36          -3.30%

商誉                          41,747,910.17          41,075,624.00            1.64%

长期待摊费用                    8,089,905.02          5,840,477.90          38.51%

递延所得税资产                  12,749,483.54      10,221,626.03          24.73%

其他非流动资产                  15,952,928.92      12,946,745.81          23.22%

非流动资产合计                692,097,768.92      671,405,628.78            3.08%

资产总计                    1,348,437,260.81    1,271,609,301.20            6.04%

    主要变动情况说明：

    1）交易性金融资产减少2.07万元，降幅100%主要系理财产品到期减少所致。

    2）应收票据减少1,026.74万元，降幅67.78%，主要系以商业承兑汇票结算货款减少所致。
    3）预付款项增加85.91万元，增幅84.57%，主要系预付材料款增加所致。

    4）其他应收款增加70.16万元，增幅33.71%，主要系子公司应收待退回预付租金增加所致。
    5）其他流动资产减少444.63万元，降幅51.15%，主要系增值税留抵税额减少所致。

    6）在建工程减少2340.87万元，降幅22.78%，主要系厂房结转固定资产及待安装设备减少
        所致

    7）长期待摊费用增加224.94万元，增幅38.51%，主要系厂房装修费增加所致。

    8）递延所得税资产增加252.79万元，增幅24.73%，主要系租赁厂房确认递延所得税资产增
        加所致

    9）其他非流动资产增加300.62万元，增幅23.22%，主要系预付设备款增加所致。

      2、负债构成情况：

                                                                    单位：人民币元

        项 目                期末数            上年年末数          同比增减

  短期借款                    109,082,007.76      85,090,430.55          28.20%

  交易性金融负债                                      105,190.08        -100.00%

  应付票据                      5,000,000.00      19,000,000.00          -73.68%

  应付账款                    48,772,151.63      57,441,207.57          -15.09%

  预收款项                        91,743.15                              100.00%

  合同负债                      4,327,937.85        2,940,952.49          47.16%

  应付职工薪酬                44,566,564.41      42,935,335.78            3.80%

  应交税费                      9,159,138.56        2,617,313.68          249.94%

  其他应付款                    8,805,863.91        8,826,022.28          -0.23%

  一年内到期的非流动负          7,622,802.38        2,285,816.36          233.48%
债

  其他流动负债                    199,842.66        2,260,442.92          -91.16%

流动负债合计                  237,628,052.31      223,502,711.71            6.32%

  长期借款                    25,000,000.00                              100.00%

  租赁负债                    11,882,631.52      10,927,514.67            8.74%

  长期应付款                    1,900,000.00                              100.00%

  预计负债                                            311,299.26        -100.00%

  递延收益                    16,333,332.16        6,718,370.00          143.11%

  递延所得税负债                4,918,460.71        5,276,940.16          -6.79%

非流动负债合计                60,034,424.39      23,234,124.09          158.39%

负债合计                      297,662,476.70      246,736,835.80          20.64%

    主要变动情况说明：

    1）短期借款增加2399.16万元，增幅28.2%，主要系银行借款增加所致。

    2）交易性金融负债减少10.52万元，降幅100%，主要系与银行签订远期结汇到期减少所致。
    3）应付票据减少1,400.00万元，降幅73.68%