孚日集团股份有限公司
2019年第三季度财务报告
2019年 10月
财务报表
一、财务报表
1、合并资产负债表
编制单位：孚日集团股份有限公司
2019年09月30日
单位：元
||||
|-|-|-|
|项目|2019年9月30日|2018年12月31日|
|流动资产：|||
|货币资金|785,989,978.85|735,231,790.51|
|以公允价值计量且其变动计入当期损益的金融资产|473,169,366.90|270,089,524.57|
|应收票据|29,511,622.22|19,491,931.67|
|应收账款|675,193,611.62|652,445,814.38|
|预付款项|116,896,360.92|83,417,293.65|
|其他应收款|129,828,825.27|700,831,115.88|
|其中：应收利息|4,987,552.78|2,071,005.95|
|存货|1,288,890,783.55|1,479,451,296.52|
|一年内到期的非流动资产|6,000,000.00|206,000,000.00|
|其他流动资产|25,053,194.05|9,134,530.12|
|流动资产合计|3,530,533,743.38|4,156,093,297.30|
|非流动资产：|||
|长期股权投资|1,063,599.95|937,806.94|
|其他权益工具投资|10,000,000.00|10,000,000.00|
|投资性房地产|4,836,363.16|4,984,973.32|
|固定资产|2,872,780,579.19|3,051,940,635.92|
|在建工程|147,637,616.59|81,674,273.89|
|无形资产|502,582,278.31|516,622,980.11|
|商誉|237,817,076.48|6,436,043.28|
|长期待摊费用|2,473,804.61|3,054,913.16|
|递延所得税资产|20,013,289.48|28,544,669.29|
|其他非流动资产|93,956,283.38|203,382,523.78|
|非流动资产合计|3,893,160,891.15|3,907,578,819.69|

||||
|-|-|-|
|资产总计|7,423,694,634.53|8,063,672,116.99|
|流动负债：|||
|短期借款|2,187,213,244.78|2,358,934,137.88|
|以公允价值计量且其变动计入当期损益的金融负债|6,826,491.00|15,159,991.00|
|应付账款|378,523,988.03|500,646,665.08|
|预收款项|74,549,345.01|119,002,478.83|
|应付职工薪酬|118,438,397.33|126,462,859.38|
|应交税费|38,314,841.84|43,022,813.81|
|其他应付款|42,426,555.57|36,034,354.98|
|其中：应付利息|7,855,345.16|15,010,403.10|
|一年内到期的非流动负债|219,259,900.00|499,210,061.95|
|其他流动负债|13,351,014.10|18,816,643.21|
|流动负债合计|3,078,903,777.66|3,717,290,006.12|
|非流动负债：|||
|长期借款|584,000,000.00|796,759,200.00|
|递延收益|31,635,805.70|37,770,615.67|
|其他非流动负债|62,816,128.14|66,687,648.78|
|非流动负债合计|678,451,933.84|901,217,464.45|
|负债合计|3,757,355,711.50|4,618,507,470.57|
|所有者权益：|||
|股本|908,000,005.00|908,000,005.00|
|资本公积|1,261,249,695.97|1,261,249,695.97|
|减：库存股|162,628,860.77|52,506,299.58|
|其他综合收益|9,207,859.60|9,147,870.77|
|盈余公积|276,637,258.40|276,637,258.40|
|未分配利润|1,326,502,239.55|1,039,955,014.54|
|归属于母公司所有者权益合计|3,618,968,197.75|3,442,483,545.10|
|少数股东权益|47,370,725.28|2,681,101.32|
|所有者权益合计|3,666,338,923.03|3,445,164,646.42|
|负债和所有者权益总计|7,423,694,634.53|8,063,672,116.99|

法定代表人：孙日贵 主管会计工作负责人：张萌 会计机构负责人：吕尧梅
2、母公司资产负债表
单位：元
||||
|-|-|-|
|项目|2019年9月30日|2018年12月31日|
|流动资产：|||
|货币资金|717,020,411.54|656,817,408.18|
|应收票据|213,310.82|100,000.00|
|应收账款|623,845,771.22|608,578,522.72|
|预付款项|18,606,647.93|74,113,361.31|
|其他应收款|299,158,853.85|1,024,705,932.08|
|其中：应收利息|5,012,927.78|2,166,041.36|
|应收股利|4,830,263.55|4,692,051.00|
|存货|1,128,548,513.04|1,339,585,644.72|
|一年内到期的非流动资产||200,000,000.00|
|其他流动资产|17,448,283.04|6,929,626.12|
|流动资产合计|2,804,841,791.44|3,910,830,495.13|
|非流动资产：|||
|长期股权投资|640,050,475.37|610,130,523.60|
|固定资产|2,362,103,891.59|2,512,390,391.70|
|在建工程|87,436,660.24|54,334,575.03|
|无形资产|452,181,718.82|498,536,818.90|
|长期待摊费用|1,611,766.27|3,054,913.16|
|递延所得税资产|8,267,128.65|16,762,435.06|
|其他非流动资产|65,308,273.78|5,308,273.78|
|非流动资产合计|3,616,959,914.72|3,700,517,931.23|
|资产总计|6,421,801,706.16|7,611,348,426.36|
|流动负债：|||
|短期借款|1,877,293,444.81|2,251,147,382.66|
|以公允价值计量且其变动计入当期损益的金融负债|6,826,491.00|15,159,991.00|
|应付账款|278,383,002.95|370,468,430.09|
|预收款项|19,384,633.71|31,825,919.59|
|应付职工薪酬|96,590,000.00|102,853,294.96|
|应交税费|10,504,322.73|29,471,374.70|
|其他应付款|65,953,318.44|210,797,416.09|
|其中：应付利息|7,855,345.16|15,010,403.10|
|一年内到期的非流动负债|219,259,900.00|499,210,061.95|
|其他流动负债|5,735,806.04|11,139,063.81|

||||
|-|-|-|
|流动负债合计|2,579,930,919.68|3,522,072,934.85|
|非流动负债：|||
|长期借款|584,000,000.00|796,759,200.00|
|递延收益|25,274,704.74|30,960,682.13|
|非流动负债合计|609,274,704.74|827,719,882.13|
|负债合计|3,189,205,624.42|4,349,792,816.98|
|所有者权益：|||
|股本|908,000,005.00|908,000,005.00|
|资本公积|1,245,515,755.91|1,245,515,755.91|
|减：库存股|162,628,860.77|52,506,299.58|
|盈余公积|276,637,258.40|276,637,258.40|
|未分配利润|965,071,923.20|883,908,889.65|
|所有者权益合计|3,232,596,081.74|3,261,555,609.38|
|负债和所有者权益总计|6,421,801,706.16|7,611,348,426.36|

3、合并本报告期利润表
单位：元
||||
|-|-|-|
|项目|本期发生额|上期发生额|
|一、营业总收入|1,234,685,666.45|1,228,561,112.55|
|其中：营业收入|1,234,685,666.45|1,228,561,112.55|
|二、营业总成本|1,140,303,472.54|1,065,381,963.65|
|其中：营业成本|995,274,900.07|943,706,991.79|
|税金及附加|18,679,178.48|21,234,121.41|
|销售费用|48,208,269.79|40,945,938.42|
|管理费用|49,506,234.95|39,202,782.47|
|研发费用|402,406.28|558,503.90|
|财务费用|28,232,482.97|19,733,625.66|
|其中：利息费用|44,313,094.02|31,730,177.53|
|利息收入|-3,094,087.63|-3,176,650.79|
|加：其他收益|42,548,355.97|1,949,524.40|
|投资收益（损失以“－”号填列）|14,873,060.62|16,831,008.41|
|其中：对联营企业和合营企业的投资收益|30,893.16|-16,013.90|
|资产减值损失（损失以“-”号填列）||398,162.68|
|资产处置收益（损失以“-”号填列）|957,518.74|-1,105,336.71|

||||
|-|-|-|
|三、营业利润（亏损以“－”号填列）|152,761,129.24|181,252,507.68|
|加：营业外收入|206,735.36|106,539.39|
|减：营业外支出|1,400,281.04|902,397.92|
|四、利润总额（亏损总额以“－”号填列）|151,567,583.56|180,456,649.15|
|减：所得税费用|34,075,394.08|42,312,138.47|
|五、净利润（净亏损以“－”号填列）|117,492,189.48|138,144,510.68|
|（一）按经营持续性分类|||
|1.持续经营净利润（净亏损以“－”号填列）|117,492,189.48|138,144,510.68|
|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.归属于母公司所有者的净利润|115,904,485.63|137,852,565.65|
|2.少数股东损益|1,587,703.85|291,945.03|
|六、其他综合收益的税后净额|96,838.64|246,141.63|
|归属母公司所有者的其他综合收益的税后净额|96,838.64|246,141.63|
|（二）将重分类进损益的其他综合收益|96,838.64|246,141.63|
|8.外币财务报表折算差额|96,838.64|246,141.63|
|七、综合收益总额|117,589,028.12|138,390,652.31|
|归属于母公司所有者的综合收益总额|116,001,324.27|138,098,707.28|
|归属于少数股东的综合收益总额|1,587,703.85|291,945.03|
|八、每股收益：|||
|（一）基本每股收益|0.1303|0.1518|
|（二）稀释每股收益|0.1303|0.1518|

法定代表人：孙日贵 主管会计工作负责人：张萌 会计机构负责人：吕尧梅4、母公司本报告期利润表
单位：元
||||
|-|-|-|
|项目|本期发生额|上期发生额|
|一、营业收入|1,257,953,618.64|1,156,520,883.75|
|减：营业成本|1,089,951,978.77|949,955,595.35|
|税金及附加|14,712,219.69|16,049,526.45|
|销售费用|43,910,784.89|37,230,704.55|
|管理费用|34,456,998.11|27,353,250.62|
|研发费用|386,760.67|554,146.14|
|财务费用|18,574,689.88|16,233,508.80|

||||
|-|-|-|
|其中：利息费用|-58,482,442.67|28,279,882.91|
|利息收入|-3,030,157.39|-3,100,033.16|
|加：其他收益|2,548,355.97|1,946,660.79|
|投资收益（损失以“－”号填列）|32,629.55|6,536,529.75|
|其中：对联营企业和合营企业的投资收益|30,893.16|-16,013.90|
|资产处置收益（损失以“-”号填列）|-177,924.27|-1,167,034.60|
|二、营业利润（亏损以“－”号填列）|58,363,247.88|116,460,307.78|
|加：营业外收入|105,359.27|61,972.25|
|减：营业外支出|1,363,853.58|843,397.53|
|三、利润总额（亏损总额以“－”号填列）|57,104,753.57|115,678,882.50|
|减：所得税费用|14,268,465.10|28,923,724.11|
|四、净利润（净亏损以“－”号填列）|42,836,288.47|86,755,158.39|
|（一）持续经营净利润（净亏损以“－”号填列）|42,836,288.47|86,755,158.39|
|六、综合收益总额|42,836,288.47|86,755,158.39|

5、合并年初到报告期末利润表
单位：元
||||
|-|-|-|
|项目|本期发生额|上期发生额|
|一、营业总收入|3,768,293,179.97|3,806,383,972.29|
|其中：营业收入|3,762,301,843.11|3,806,383,972.29|
|利息收入|5,991,336.86||
|二、营业总成本|3,423,994,407.65|3,430,389,332.63|
|其中：营业成本|2,981,412,783.88|3,023,792,834.15|
|利息支出|5,991,336.86||
|税金及附加|58,140,700.18|71,595,003.07|
|销售费用|140,380,545.91|119,704,357.23|
|管理费用|135,488,552.36|124,329,180.98|
|研发费用|1,035,009.17|558,503.90|
|财务费用|101,545,479.29|90,967,957.20|
|其中：利息费用|129,717,136.54|107,091,584.79|
|利息收入|-10,205,991.27|-9,549,062.59|
|加：其他收益|100,009,569.95|19,448,036.75|
|投资收益（损失以“－”号填列）|36,252,604.30|31,752,794.33|
|其中：对联营企业和合营企业的投资收益|125,793.01|-32,884.37|

||||
|-|-|-|
|公允价值变动收益（损失以“－”号填列）|8,333,500.00||
|资产减值损失（损失以“-”号填列）|1,435,792.17|27,261.86|
|资产处置收益（损失以“-”号填列）|-1,029,200.43|9,156,083.12|
|三、营业利润（亏损以“－”号填列）|489,301,038.31|436,378,815.72|
|加：营业外收入|2,526,784.80|433,918.36|
|减：营业外支出|2,088,991.22|2,995,463.33|
|四、利润总额（亏损总额以“－”号填列）|489,738,831.89|433,817,270.75|
|减：所得税费用|113,203,804.00|101,512,224.89|
|五、净利润（净亏损以“－”号填列）|376,535,027.89|332,305,045.86|
|（一）按经营持续性分类|||
|1.持续经营净利润（净亏损以“－”号填列）|376,535,027.89|332,305,045.86|
|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.归属于母公司所有者的净利润|374,279,414.09|331,008,009.27|
|2.少数股东损益|2,255,613.80|1,297,036.59|
|六、其他综合收益的税后净额|59,988.83|319,789.75|
|归属母公司所有者的其他综合收益的税后净额|59,988.83|319,789.75|
|（二）将重分类进损益的其他综合收益|59,988.83|319,789.75|
|8.外币财务报表折算差额|59,988.83|319,789.75|
|七、综合收益总额|376,595,016.72|332,624,835.61|
|归属于母公司所有者的综合收益总额|374,339,402.92|331,327,799.02|
|归属于少数股东的综合收益总额|2,255,613.80|1,297,036.59|
|八、每股收益：|||
|（一）基本每股收益|0.4176|0.3645|
|（二）稀释每股收益|0.4176|0.3645|

法定代表人：孙日贵 主管会计工作负责人：张萌 会计机构负责人：吕尧梅6、母公司年初至报告期末利润表
单位：元
||||
|-|-|-|
|项目|本期发生额|上期发生额|
|一、营业收入|3,550,848,744.51|3,267,308,652.17|
|减：营业成本|2,995,747,724.19|2,734,627,816.61|
|税金及附加|45,796,029.16|47,715,440.59|
|销售费用|130,733,342.43|111,876,507.21|

||||
|-|-|-|
|管理费用|96,685,524.33|89,279,816.34|
|研发费用|963,313.40|554,146.14|
|财务费用|75,105,955.78|76,694,687.43|
|其中：利息费用|10,363,499.02|92,653,031.00|
|利息收入|-10,067,207.17|-9,077,555.61|
|加：其他收益|8,371,077.39|7,052,340.56|
|投资收益（损失以“－”号填列）|2,986,307.98|65,430,434.89|
|其中：对联营企业和合营企业的投资收益|125,793.01|-32,884.37|
|公允价值变动收益（损失以“－”号填列）|8,333,500.00||
|资产减值损失（损失以“-”号填列）|-856,774.78|-383,351.86|
|资产处置收益（损失以“-”号填列）|-402,849.66|8,934,280.05|
|二、营业利润（亏损以“－”号填列）|224,248,116.15|287,593,941.49|
|加：营业外收入|523,517.81|300,493.00|
|减：营业外支出|1,375,531.34|1,596,012.61|
|三、利润总额（亏损总额以“－”号填列）|223,396,102.62|286,298,421.88|
|减：所得税费用|54,062,118.47|60,286,709.51|
|四、净利润（净亏损以“－”号填列）|169,333,984.15|226,011,712.37|
|（一）持续经营净利润（净亏损以“－”号填列）|169,333,984.15|226,011,712.37|
|六、综合收益总额|169,333,984.15|226,011,712.37|

7、合并年初到报告期末现金流量表
单位：元
||||
|-|-|-|
|项目|本期发生额|上期发生额|
|一、经营活动产生的现金流量：|||
|销售商品、提供劳务收到的现金|4,139,530,356.92|3,577,646,617.16|
|收到的税费返还|107,338,991.98|167,242,638.93|
|收到其他与经营活动有关的现金|158,279,415.89|82,441,268.62|
|经营活动现金流入小计|4,405,148,764.79|3,827,330,524.71|
|购买商品、接受劳务支付的现金|2,625,916,067.22|2,206,851,403.84|
|支付给职工及为职工支付的现金|786,533,658.69|746,058,269.14|
|支付的各项税费|213,842,263.68|225,578,638.35|
|支付其他与经营活动有关的现金|170,085,299.69|156,122,933.75|
|经营活动现金流出小计|3,796,377,289.28|3,334,611,245.08|
|经营活动产生的现金流量净额|608,771,475.51|492,719,279.63|

||||
|-|-|-|
|二、投资活动产生的现金流量：|||
|收回投资收到的现金|402,800,000.00|50,000.00|
|取得投资收益收到的现金|38,620,609.39|33,534,301.61|
|处置固定资产、无形资产和其他长期资产收回的现|||
||1,644,577.39|18,172,746.05|
|金净额|||
|收到其他与投资活动有关的现金|646,491,699.34|10,170.61|
|投资活动现金流入小计|1,089,556,886.12|51,767,218.27|
|购建固定资产、无形资产和其他长期资产支付的现|||
||190,460,041.32|304,523,174.92|
|金|||
|投资支付的现金|632,117,130.05|181,884,250.00|
|投资活动现金流出小计|822,577,171.37|486,407,424.92|
|投资活动产生的现金流量净额|266,979,714.75|-434,640,206.65|
|三、筹资活动产生的现金流量：|||
|取得借款收到的现金|1,805,923,860.79|1,896,763,004.08|
|收到其他与筹资活动有关的现金|||
|筹资活动现金流入小计|1,805,923,860.79|1,896,763,004.08|
|偿还债务支付的现金|2,477,775,562.92|1,646,219,422.88|
|分配股利、利润或偿付利息支付的现金|216,823,149.74|334,818,547.11|
|支付其他与筹资活动有关的现金|113,172,025.51|64,184,499.83|
|筹资活动现金流出小计|2,807,770,738.17|2,045,222,469.82|
|筹资活动产生的现金流量净额|-1,001,846,877.38|-148,459,465.74|
|四、汇率变动对现金及现金等价物的影响|60,553.98|8,989.42|
|五、现金及现金等价物净增加额|-126,035,133.14|-90,371,403.34|
|加：期初现金及现金等价物余额|491,561,203.75|305,618,594.08|
|六、期末现金及现金等价物余额|365,526,070.61|215,247,190.74|

8、母公司年初到报告期末现金流量表
单位：元
||||
|-|-|-|
|项目|本期发生额|上期发生额|
|一、经营活动产生的现金流量：|||
|销售商品、提供劳务收到的现金|3,648,321,135.59|3,111,968,531.42|
|收到的税费返还|107,338,660.45|167,242,638.93|
|收到其他与经营活动有关的现金|63,272,777.52|189,335,714.62|
|经营活动现金流入小计|3,818,932,573.56|3,468,546,884.97|

||||
|-|-|-|
|购买商品、接受劳务支付的现金|2,389,338,113.91|2,169,743,014.70|
|支付给职工及为职工支付的现金|642,506,074.76|627,910,826.08|
|支付的各项税费|133,150,399.52|112,580,379.69|
|支付其他与经营活动有关的现金|158,041,140.16|153,474,773.56|
|经营活动现金流出小计|3,323,035,728.35|3,063,708,994.03|
|经营活动产生的现金流量净额|495,896,845.21|404,837,890.94|
|二、投资活动产生的现金流量：|||
|收回投资收到的现金|200,000,000.00|0.00|
|取得投资收益收到的现金|1,709,576.75|22,070,663.97|
|处置固定资产、无形资产和其他长期资产收回的现|||
||211,942.31|17,545,838.10|
|金净额|||
|收到其他与投资活动有关的现金|829,350,831.28|0.00|
|投资活动现金流入小计|1,031,272,350.34|39,616,502.07|
|购建固定资产、无形资产和其他长期资产支付的现|||
||147,946,147.31|284,813,998.60|
|金|||
|投资支付的现金|55,187,202.86|0.00|
|支付其他与投资活动有关的现金|269,957,335.68|0.00|
|投资活动现金流出小计|473,090,685.85|284,813,998.60|
|投资活动产生的现金流量净额|558,181,664.49|-245,197,496.53|
|三、筹资活动产生的现金流量：|||
|取得借款收到的现金|1,544,752,886.97|1,551,609,617.83|
|筹资活动现金流入小计|1,544,752,886.97|1,551,609,617.83|
|偿还债务支付的现金|2,412,775,562.92|1,480,271,085.65|
|分配股利、利润或偿付利息支付的现金|196,132,556.80|308,427,376.13|
|支付其他与筹资活动有关的现金|110,122,561.19|64,184,499.83|
|筹资活动现金流出小计|2,719,030,680.91|1,852,882,961.61|
|筹资活动产生的现金流量净额|-1,174,277,793.94|-301,273,343.78|
|五、现金及现金等价物净增加额|-120,199,284.24|-141,632,949.37|
|加：期初现金及现金等价物余额|416,755,787.54|272,212,474.42|
|六、期末现金及现金等价物余额|296,556,503.30|130,579,525.05|