广州万孚生物技术股份有限公司
2018年度财务决算报告
一、2018年度公司财务报表的审计情况
2018年，公司在董事会的领导下实现营业收入165,005.94万元，比上年同期增长44.05%；营业总成本129,052.77万元，比上年同期增长40.36%；归属于上市公司股东的净利润 30,774.45万元，比上年同期增长46.06%；归属于上市公司股东的扣除非经常性损益后的净利润 26,836.91万元，比上年同期增长49.60%。
公司2018年12月31日合并及母公司资产负债表、2017年度合并及母公司利润表、2018年度合并及母公司现金流量表、2018年度合并及母公司股东权益变动表及相关报表附注经立信会计师事务所（特殊普通合伙）审计，并出具信会师报字[2019]第ZC10306号标准无保留意见的审计报告。
二、主要财务数据和指标
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|-|-|-|-|-|-|
|||2018年||2017年|本年比上年增减|
|营业收入（元）|1,650,059,430.26||1,145,484,483.07||44.05%|
|归属于上市公司股东的净利润|307,744,491.34||210,695,013.23|||
||||||46.06%|
|（元）||||||
|归属于上市公司股东的扣除非||||||
|||268,369,082.58||179,391,842.35|49.60%|
|经常性损益的净利润（元）||||||
|经营活动产生的现金流量净额|247,609,248.55||168,850,527.36|||
||||||46.64%|
|（元）||||||
|基本每股收益（元/股）|0.92||0.67||37.31%|
|稀释每股收益（元/股）|0.92||0.66||39.39%|
|加权平均净资产收益率|19.29%|||22.57%|-3.28%|
||||||本年末比上年末增|
|||2018年末||2017年末||
||||||减|
|资产总额（元）|2,691,461,368.16||1,694,769,266.64||58.81%|
|归属于上市公司股东的净资产|1,934,456,985.68||1,028,990,659.01|||
||||||88.00%|
|（元）||||||

三、财务状况
（一）资产负债表分析
1、资产构成情况分析
|||||
|-|-|-|-|
|资 产|期末余额|年初余额|变动比例|
|流动资产：||||
|货币资金|1,090,456,671.36|473,003,092.99|130.54%|
|应收票据及应收账款|359,057,744.33|246,768,861.19|45.50%|
|预付款项|26,604,333.54|29,770,623.31|-10.64%|
|其他应收款|49,532,499.28|34,744,457.13|42.56%|
|存货|165,712,094.74|130,629,074.86|26.86%|
|其他流动资产|82,103,283.50|42,106,331.30|94.99%|
|流动资产合计|1,773,466,626.75|957,022,440.78|85.31%|
|非流动资产：||||
|可供出售金融资产|159,039,781.75|124,547,519.15|27.69%|
|长期股权投资|28,783,813.49|3,867,310.73|644.28%|
|投资性房地产|0.00|41,851,608.44|-100.00%|
|固定资产|370,025,986.61|249,183,001.67|48.50%|
|在建工程|26,655,064.29|4,939,381.08|439.64%|
|无形资产|110,388,399.10|105,668,022.10|4.47%|
|开发支出|14,428,678.46|14,783,428.89|-2.40%|
|商誉|154,486,084.59|154,486,084.59|0.00%|
|长期待摊费用|17,664,622.69|7,895,490.13|123.73%|
|递延所得税资产|15,030,539.30|12,824,951.72|17.20%|
|其他非流动资产|21,491,771.13|17,700,027.36|21.42%|
|非流动资产合计|917,994,741.41|737,746,825.86|24.43%|

资产总计 2,691,461,368.16 1,694,769,266.64 58.81%2、负债所有者权益构成情况分析
|||||
|-|-|-|-|
|负债和股东权益|期末余额|年初余额|变动比例|
|流动负债：||||
|短期借款|30,782,028.34|19,500,000.00|57.86%|
|应付票据及应付账款|149,848,233.64|140,483,862.70|6.67%|
|预收款项|28,085,773.41|28,152,978.67|-0.24%|
|应付职工薪酬|60,230,181.56|39,352,106.67|53.05%|
|应交税费|38,489,650.43|37,538,932.56|2.53%|
|其他应付款|143,410,016.60|110,866,117.15|29.35%|
|一年内到期的非流动负债|72,770,118.56|4,424,216.26|1544.81%|
|其他流动负债|0.00|168,857.91|-100.00%|
|流动负债合计|523,616,002.54|380,318,214.01|37.68%|
|非流动负债：||||
|长期借款|0.00|114,347,132.05|-100.00%|
|长期应付款|2,669,210.00|0.00|100.00%|
|递延收益|10,787,472.11|9,999,905.62|7.88%|
|递延所得税负债|2,938,891.49|151,119.40|1844.75%|
|非流动负债合计|16,395,573.60|124,498,157.07|-86.83%|
|负债合计|540,011,576.14|504,816,371.08|6.97%|
|股东权益：||||

股本 342,931,653.00 178,051,500.00 92.60%
|||||
|-|-|-|-|
|资本公积|875,846,394.31|349,450,140.67|150.64%|
|减：库存股|59,269,767.50|64,027,315.00|-7.43%|
|其他综合收益|-1,291,612.68|1,878,763.63|-168.75%|
|盈余公积|96,140,374.10|69,442,289.48|38.45%|
|未分配利润|680,099,944.45|494,195,280.23|37.62%|
|归属于母公司所有者权益合计|1,934,456,985.68|1,028,990,659.01|88.00%|
|少数股东权益|216,992,806.34|160,962,236.55|34.81%|
|所有者权益合计|2,151,449,792.02|1,189,952,895.56|80.80%|
|负债和所有者权益合计|2,691,461,368.16|1,694,769,266.64|58.81%|

（二）利润表分析
|||||
|-|-|-|-|
|项 目|本期发生额|上期发生额|变动比例|
|一、营业总收入|1,650,059,430.26|1,145,484,483.07|44.05%|
|其中：营业收入|1,650,059,430.26|1,145,484,483.07|44.05%|
|二、营业总成本|1,290,527,672.57|919,458,222.86|40.36%|
|其中：营业成本|643,763,677.04|444,441,937.67|44.85%|
|税金及附加|9,228,616.03|5,926,808.36|55.71%|
|销售费用|358,341,440.18|237,937,837.12|50.60%|
|管理费用|143,410,879.43|110,161,566.16|30.18%|
|研发费用|137,231,092.23|91,587,147.95|49.84%|

财务费用 -5,983,398.45 20,969,776.52 -128.53%
|||||
|-|-|-|-|
|资产减值损失|4,535,366.11|8,433,149.08|-46.22%|
|投资收益（损失以“－”号填列）|20,618,090.62|2,858,863.77|621.20%|
|其中：对联营企业和合营企业的投资收益|146,502.76|88,507.57|65.53%|
|资产处置收益（损失以“－”号填列）|-76,170.63|-20,482.47|271.88%|
|其他收益|31,919,539.55|31,737,142.45|0.57%|
|三、营业利润（亏损以“－”号填列）|411,993,217.23|260,601,783.96|58.09%|
|加：营业外收入|615,307.90|7,742,533.12|-92.05%|
|减：营业外支出|3,466,742.36|1,630,376.26|112.63%|
|四、利润总额（亏损总额以“－”号填列）|409,141,782.77|266,713,940.82|53.40%|
|减：所得税费用|62,556,665.38|41,646,457.08|50.21%|
|五、净利润（净亏损以“－”号填列）|346,585,117.39|225,067,483.74|53.99%|
|（一）按经营持续性分类||||
|1．持续经营净利润（净亏损以“－”号填列）|346,585,117.39|225,067,483.74|53.99%|
|2．终止经营净利润（净亏损以“－”号填列）||||
|（二）按所有权归属分类||||
|1．归属于母公司股东的净利润|307,744,491.34|210,695,013.23|46.06%|
|2．少数股东损益|38,840,626.05|14,372,470.51|170.24%|
|六、其他综合收益的税后净额|-3,170,376.31|5,098,266.78|-162.19%|

归属于母公司所有者的其他
-3,170,376.31 5,098,266.78 -162.19%
综合收益的税后净额
|||||
|-|-|-|-|
|七、综合收益总额|343,414,741.08|230,165,750.52|49.20%|
|归属于母公司所有者的综合收益总额|304,574,115.03|215,793,280.01|41.14%|
|归属于少数股东的综合收益总额|38,840,626.05|14,372,470.51|170.24%|

（三）现金流量表分析
||||
|-|-|-|
|项目|本期发生额|上期发生额|
|一、经营活动产生的现金流量：|||
|经营活动现金流入小计|1,699,519,648.48|1,121,569,514.34|
|经营活动现金流出小计|1,451,910,399.93|952,718,986.98|
|经营活动产生的现金流量净额|247,609,248.55|168,850,527.36|
|二、投资活动产生的现金流量：|||
|投资活动现金流入小计|2,376,938,832.59|545,541,847.69|
|投资活动现金流出小计|2,587,434,969.55|984,562,936.99|
|投资活动产生的现金流量净额|-210,496,136.96|-439,021,089.30|
|三、筹资活动产生的现金流量：|||
|筹资活动现金流入小计|848,948,989.69|237,493,271.60|
|筹资活动现金流出小计|217,153,127.27|65,335,421.86|
|筹资活动产生的现金流量净额|631,795,862.42|172,157,849.74|
|四、汇率变动对现金及现金等价物的影响|3,476,555.30|-4,502,209.87|
|五、现金及现金等价物净增加额|672,385,529.31|-102,514,922.07|
|加：期初现金及现金等价物余额|343,132,843.49|445,647,765.56|
|六、期末现金及现金等价物余额|1,015,518,372.80|343,132,843.49|

（四）偿债能力分析
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|-|-|-|-|
|项目|2018年|2017年|增减比例|
|流动比率|3.39|2.52|34.52%|
|速动比率|3.07|2.17|41.47%|
|资产负债比率|20.06%|29.79%|-9.72%|

（五）资产运营能力分析
|||||
|-|-|-|-|
|项目|2018年|2017年|增减比例|
|应收账款周转率|5.06|6.93|-26.98%|
|存货周转率|4.35|4.24|2.59%|

广州万孚生物技术股份有限公司董事会