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力量钻石:2023年年度财务决算报告

公告日期:2024-04-22

力量钻石:2023年年度财务决算报告 PDF查看PDF原文

            河南省力量钻石股份有限公司

              2023 年年度财务决算报告

  河南省力量钻石股份有限公司(以下简称“公司”)2023 年年度财务报表已经大华会计师事务所(特殊普通合伙)审计,并出具了大华审字[2024]0011003953号标准无保留意见的审计报告。

  为了更全面、详细地了解公司 2023 年度的财务状况和经营成果,现将 2023
年年度财务决算报告情况汇报如下:

  一、2023 年度主要财务数据

                                                      单位:元(除特别注明外,以下单位相同)

          项目                    2023 年度              2022 年度        与上年增减(%)

营业收入                              751,963,739.52          906,275,142.84          -17.03

营业成本                              363,440,816.42          332,662,460.53            9.25

营业利润                              413,760,973.30          536,193,417.00          -22.83

净利润                                363,720,714.10          460,241,381.02          -20.97

扣除非经常性损益后净利润              307,673,219.97          436,617,296.89          -29.53

经营活动产生的现金流量净额            281,301,693.06          328,566,535.64          -14.39

期末总股本                            260,272,313.00          144,892,752.00          79.63

资产总额                            6,540,541,933.84          6,205,654,319.16            5.40

负债总额                            1,213,111,832.98          949,714,969.23          27.73

所有者权益合计                      5,327,430,100.86          5,255,939,349.93            1.36

  二、2023 年主要财务指标

              项目                    2023 年度            2022 年度      与上年增减(%)

基本每股收益(元/股)                            1.40                3.57            -60.78

平均净资产收益率                                6.87%              14.81%            -53.61

每股经营活动产生的现金流量净额                  1.08                2.27

(元/股)                                                                              -52.42

每股净资产(元/股)                              20.47                36.27            -43.56

流动比率                                        5.26                8.30            -36.63

速动比率                                        4.78                7.93            -39.72

资产负债率                                    18.55%              15.30%            21.24

应收账款周转率                                531.43%            828.11%            -35.83

存货周转率                                    138.04%            198.48%            -30.45

总资产周转率                                    11.5%              14.60%            -21.23

  三、2023 年公司财务状况

  1、资产构成状况

            项目    2023 年 12 月 31 日    2022 年 12 月 31 日              增减额  变动幅度(%)

货币资金                1,275,321,570.08      3,072,614,018.47    -1,797,292,448.39        -58.49

应收票据                134,069,058.90          1,500,000.00      132,569,058.90      8,837.94

应收账款                125,083,487.19        157,911,536.92      -32,828,049.73        -20.79

应收款项融资              56,777,935.33        176,215,321.53      -119,437,386.20        -67.78

预付款项                  6,119,405.22          11,207,431.18        -5,088,025.96        -45.40

其他应收款                2,755,099.51            740,292.47        2,014,807.04        272.16

存货                    321,169,448.66        205,401,904.55      115,767,544.11        56.36

一年内到期的非流
动资产

其他流动资产              88,115,811.53          9,812,446.78        78,303,364.75        798.00

流动资产合计            4,525,463,932.84      4,898,416,772.25      -372,952,839.41          -7.61

长期应收款
投资性房地产

固定资产                1,799,329,751.27        997,795,663.79      801,534,087.48        80.33

在建工程                  80,063,227.49        201,580,445.99      -121,517,218.50        -60.28

使用权资产                2,570,253.46          3,556,411.74          -986,158.28        -27.73

无形资产                  88,079,244.87        69,080,486.14        18,998,758.73        27.50

长期待摊费用              14,679,158.39          9,839,122.20        4,840,036.19        49.19

递延所得税资产            24,177,280.32        12,132,052.55        12,045,227.77        99.28

其他非流动资产              558,200.18          6,603,069.84        -6,044,869.66        -91.55

非流动资产合计          2,015,078,001.00      1,307,237,546.91      707,840,454.09        54.15

资产总计                6,540,541,933.84      6,205,654,319.16      334,887,614.68          5.40

  超过 30%增减变动的说明:

  (1)货币资金 2023 年末比去年末减少 58.49%,主要原因系报告期公司理
财产品投资和募投项目投资;

  (2)应收票据 2023 年末比去年末增长 8837.94%,本年度收到客户承兑汇
票增加所致;

  (3)应收款项融资 2023 年末比去年末减少 67.78%,主要系银行承兑汇票
进行背书转让及贴现所致;


  (4)预付款项 2023 年末比去年末减少 45.40%,主要原因系公司预付材料
款有所下降所致;

  (5)其他应收款 2023 年末比去年末增长 272.16%,主要原因系出口退税和
往来款增加所致;

  (6)存货 2023 年末比去年末增长 56.36%,主要原因系生产规模扩大,原
材料增多,金刚石微粉成品亦有所增加所致;

  (7)其他流动资产 2023 年末比去年末增长 798.00%,主要原因系待抵扣进项
税额增加所致;

  (8)固定资产 2023 年末比去年末增长 80.33%,主要原因系新厂区陆续投
产,设备转固所致;

  (9)在建工程 2023 年末比去年末减少 60.28%,主要原因系厂房和设备已
达到使用状态,陆续转固所致;

  (10)长期待摊费用 2023 年末比去年末增长 49.19%,主要原因系新增装修
费用摊销;

  (11)递延所得税资产 2023 年末比去年增长 99.28%,主要原因系报告期政
府补助递延收益和存货跌价增加所致;

  (12)其他非流动资产 2023 年末比去年末减少 91.55%,主要原因系设备预
付款减少所致。

  2、负债构成情况

      项目        2023 年 12 月 31 日  2022 年 12 月 31 日        增减额      变动幅度(%)

短期借款                6,187,043.35                            6,187,043.35

应付票据              340,033,477.99        176,308,380.00  
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