TigerResearch/tigerbot-earning-plugin huggingface dataset:
项目|2022 年度|2021 年度
一、营业收入|1,749,300,649.50|1,626,467,782.77
减:营业成本|500,807,008.78|436,961,933.34
税金及附加|15,195,993.92|14,845,059.77
销售费用|727,530,805.74|725,680,132.09
管理费用|90,084,499.66|62,808,856.92
研发费用|65,377,890.30|85,835,665.66
财务费用|8,671,836.81|13,678,912.42
其中:利息费用|19,173,442.60|26,411,006.77
利息收入|11,267,889.70|12,721,779.89
加:其他收益|5,153,624.33|15,279,750.92
投资收益(损失以“-”号填列)|35,700,631.19|13,890,772.15
其中:对联营企业和合营企业的投资收益|-1,538,071.05|-753,417.66
以摊余成本计量的金|0.00|0.00
融资产终止确认收益(损失以“-”号填列)||
净敞口套期收益(损失以“-”号填列)|0.00|0.00
公允价值变动收益(损失以“-”号填列)|-12,371,076.57|-66,731,280.26
信用减值损失(损失以“-”号填列)|-1,035,390.05|-419,632.45
资产减值损失(损失以“-”号填列)|27,461.59|-65,582.78
资产处置收益(损失以“-”号填列)|7,525,898.24|19,077.03
二、营业利润(亏损以“-”号填列)|376,633,763.02|248,630,327.18
加:营业外收入|80,054.77|1,114,939.77
减:营业外支出|529,238.86|678,785.30
三、利润总额(亏损总额以“-”号填列)|376,184,578.93|249,066,481.65
减:所得税费用|47,709,135.20|26,939,061.99
四、净利润(净亏损以“-”号填列)|328,475,443.73|222,127,419.66
(一)持续经营净利润(净亏损以“-”号填列)|328,475,443.73|222,127,419.66
(二)终止经营净利润(净亏损以“-”号填列)|0.00|0.00
五、其他综合收益的税后净额|6,650,483.12|29,550,233.41
(一)不能重分类进损益的其他综合收益|6,650,483.12|29,550,233.41
1.重新计量设定受益计划变动额|0.00|0.00
2.权益法下不能转损益的其他综合收益|0.00|0.00
3.其他权益工具投资公允价值变动|6,650,483.12|29,550,233.41
4.企业自身信用风险公允价值变动|0.00|0.00
5.其他|0.00|0.00
(二)将重分类进损益的其他综合收益|0.00|0.00
1.权益法下可转损益的其他综合收益|0.00|0.00
2.其他债权投资公允价值变动|0.00|0.00
3.金融资产重分类计入其他综合收益的金额|0.00|0.00
4.其他债权投资信用减值准备|0.00|0.00
5.现金流量套期储备|0.00|0.00
6.外币财务报表折算差额|0.00|0.00
7.其他|0.00|0.00
六、综合收益总额|335,125,926.85|251,677,653.07
七、每股收益||
(一)基本每股收益|0.41|0.28
(二)稀释每股收益|0.41|0.28
项目|2022 年度|2021 年度
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|2,191,741,290.46|2,673,982,626.40
客户存款和同业存放款项净增加额|0.00|0.00
向中央银行借款净增加额|0.00|0.00
向其他金融机构拆入资金净增加额|0.00|0.00
收到原保险合同保费取得的现金|0.00|0.00
收到再保业务现金净额|0.00|0.00
保户储金及投资款净增加额|0.00|0.00
收取利息、手续费及佣金的现金|0.00|0.00
拆入资金净增加额|0.00|0.00
回购业务资金净增加额|0.00|0.00
代理买卖证券收到的现金净额|0.00|0.00
收到的税费返还|19,974,209.57|28,980,659.63
收到其他与经营活动有关的现金|97,047,086.02|73,317,057.16
经营活动现金流入小计|2,308,762,586.05|2,776,280,343.19
购买商品、接受劳务支付的现金|674,946,191.60|617,466,710.48
客户贷款及垫款净增加额|0.00|0.00
存放中央银行和同业款项净增加额|0.00|0.00
支付原保险合同赔付款项的现金|0.00|0.00
拆出资金净增加额|0.00|0.00
支付利息、手续费及佣金的现金|0.00|0.00
支付保单红利的现金|0.00|0.00
支付给职工以及为职工支付的现金|218,714,713.99|211,250,172.21
支付的各项税费|226,708,156.79|260,538,696.45
支付其他与经营活动有关的现金|1,125,323,744.28|1,064,258,475.76
经营活动现金流出小计|2,245,692,806.66|2,153,514,054.90
经营活动产生的现金流量净额|63,069,779.39|622,766,288.29
二、投资活动产生的现金流量:||
收回投资收到的现金|137,312,000.00|193,247,631.14
取得投资收益收到的现金|5,322,441.54|7,218,652.75
处置固定资产、无形资产和其他长期资产收回的现金净额|14,755,878.83|1,547,590.00
处置子公司及其他营业单位收到的现金净额|601,138.18|0.00
收到其他与投资活动有关的现金|340.17|12.26
投资活动现金流入小计|157,991,798.72|202,013,886.15
购建固定资产、无形资产和其他长期资产支付的现金|267,964,515.47|213,762,656.49
投资支付的现金|416,370,000.00|670,550,000.00
质押贷款净增加额|0.00|0.00
取得子公司及其他营业单位支付的现金净额|0.00|0.00
支付其他与投资活动有关的现金|383,754.27|2,529,199.77
投资活动现金流出小计|684,718,269.74|886,841,856.26
投资活动产生的现金流量净额|-526,726,471.02|-684,827,970.11
三、筹资活动产生的现金流量:||
吸收投资收到的现金|64,058,400.00|0.00
其中:子公司吸收少数股东投资收到的现金|0.00|0.00
取得借款收到的现金|1,057,988,187.45|399,776,295.96
收到其他与筹资活动有关的现金|232,650.82|202,395,265.75
筹资活动现金流入小计|1,122,279,238.27|602,171,561.71
偿还债务支付的现金|580,676,380.00|606,000,000.00
分配股利、利润或偿付利息支付的现金|181,416,810.35|186,834,064.96
其中:子公司支付给少数股东的股利、利润|0.00|0.00
支付其他与筹资活动有关的现金|2,581,826.69|53,693,613.32
筹资活动现金流出小计|764,675,017.04|846,527,678.28
筹资活动产生的现金流量净额|357,604,221.23|-244,356,116.57
四、汇率变动对现金及现金等价物的影响|3,155,634.45|-830,357.38
五、现金及现金等价物净增加额|-102,896,835.95|-307,248,155.77
加:期初现金及现金等价物余额|1,015,131,214.50|1,322,379,370.27
六、期末现金及现金等价物余额|912,234,378.55|1,015,131,214.50
项目|2022 年度|2021 年度
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|1,639,091,717.90|1,818,660,677.34
收到的税费返还|5,357,566.94|13,294,453.04
收到其他与经营活动有关的现金|43,202,295.42|37,325,048.19
经营活动现金流入小计|1,687,651,580.26|1,869,280,178.57
购买商品、接受劳务支付的现金|391,498,595.31|384,593,921.32
支付给职工以及为职工支付的现金|124,861,392.17|115,182,403.65
支付的各项税费|159,825,508.80|178,957,631.68
支付其他与经营活动有关的现金|489,457,847.10|781,244,803.12
经营活动现金流出小计|1,165,643,343.38|1,459,978,759.77
经营活动产生的现金流量净额|522,008,236.88|409,301,418.80
二、投资活动产生的现金流量:||
收回投资收到的现金|77,200,000.00|101,750,899.81
取得投资收益收到的现金|2,619,830.42|2,527,436.14
处置固定资产、无形资产和其他长期资产收回的现金净额|11,016,551.53|3,724,938.12
处置子公司及其他营业单位收到的现金净额|0.00|0.00
收到其他与投资活动有关的现金|340.17|12.26
投资活动现金流入小计|90,836,722.12|108,003,286.33
购建固定资产、无形资产和其他长期资产支付的现金|39,406,318.24|57,485,248.63
投资支付的现金|261,200,000.00|400,020,000.00
取得子公司及其他营业单位支付的现金净额|0.00|0.00
支付其他与投资活动有关的现金|383,754.27|2,529,199.77
投资活动现金流出小计|300,990,072.51|460,034,448.40
投资活动产生的现金流量净额|-210,153,350.39|-352,031,162.07
三、筹资活动产生的现金流量:||
吸收投资收到的现金|64,058,400.00|0.00
取得借款收到的现金|164,595,397.45|290,010,886.33
收到其他与筹资活动有关的现金|232,650.82|559,565.75
筹资活动现金流入小计|228,886,448.27|290,570,452.08
偿还债务支付的现金|310,000,000.00|591,000,000.00
分配股利、利润或偿付利息支付的现金|177,877,452.01|184,725,064.96
支付其他与筹资活动有关的现金|405,717.70|51,596,134.92
筹资活动现金流出小计|488,283,169.71|827,321,199.88
筹资活动产生的现金流量净额|-259,396,721.44|-536,750,747.80
四、汇率变动对现金及现金等价物的影响|0.00|0.00
五、现金及现金等价物净增加额|52,458,165.05|-479,480,491.07
加:期初现金及现金等价物余额|369,203,165.80|848,683,656.87
六、期末现金及现金等价物余额|421,661,330.85|369,203,165.80
项目|2022 年度||||||||||||||
|归属于母公司所有者权益|||||||||||||少数股东权益|所有者权益合计
|股本|其他权益工具|||资本公积|减:库存股|其他综合收益|专项储备|盈余公积|一般风险准备|未分配利润|其他|小计||
||优先股|永续债|其他|||||||||||
一、上年期末余额|814,461,076.00|0.00|0.00|0.00|1,321,402,754.68|151,597,172.71|47,520,576.38|0.00|270,290,905.51|0.00|1,173,574,586.13|0.00|3,475,652,725.99|62,487,298.89|3,538,140,024.88
:会计政策变更|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
期差错更正|前0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
一控制下企业合并|同0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
他|其0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
二、本年期初余额|814,461,076.00|0.00|0.00|0.00|1,321,402,754.68|151,597,172.71|47,520,576.38|0.00|270,290,905.51|0.00|1,173,574,586.13|0.00|3,475,652,725.99|62,487,298.89|3,538,140,024.88
三、本期增减变动金额(减|-30,000.00|0.00|0.00|0.00|-11,316,853.58|-71,237,000.00|6,928,814.43|0.00|32,847,544.37|0.00|127,420,724.76|0.00|227,087,229.98|51,236,804.57|278,324,034.55
少以“-”号填列)|||||||||||||||
(一)综合收益总额|0.00|0.00|0.00|0.00|0.00|0.00|6,928,814.43|0.00|0.00|0.00|322,050,284.33|0.00|328,979,098.76|-6,701,881.77|322,277,216.99
(二)所有者投入和减少资本|-30,000.00|0.00|0.00|0.00|-11,316,853.58|-71,237,000.00|0.00|0.00|0.00|0.00|0.00|0.00|59,890,146.42|57,938,686.34|117,828,832.76
1.所有者投入的普通股|-30,000.00|0.00|0.00|0.00|-131,400.00|-161,400.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
2.其他权益工具持有者投入资本|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
3.股份支付计入所有者权益的金额|0.00|0.00|0.00|0.00|46,043,373.58|-71,075,600.00|0.00|0.00|0.00|0.00|0.00|0.00|117,118,973.58|709,859.18|117,828,832.76
4.其他|0.00|0.00|0.00|0.00|-57,228,827.16|0.00|0.00|0.00|0.00|0.00|0.00|0.00|-57,228,827.16|57,228,827.16|
(三)利润分配|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|32,847,544.37|0.00|-194,629,559.57|0.00|-161,782,015.20|0.00|-161,782,015.20
1.提取盈余公积|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|32,847,544.37|0.00|-32,847,544.37|0.00|0.00|0.00|0.00
2.|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
提取一般风险准备|||||||||||||||
3.对所有者(或股东)的分配|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|-161,782,015.20|0.00|-161,782,015.20|0.00|-161,782,015.20
4.其他|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
(四)所有者权益内部结转|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
1.资本公积转增资本(或股本)|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
2.盈余公积转增资本(或股本)|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
3.盈余公积弥补亏损|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
4.设定受益计划变动额结转留存收益|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
5.其他综合收益结转|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
留存收益|||||||||||||||
6.其他|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
(五)专项储备|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
1.本期提取|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
2.本期使用|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
(六)其他|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
四、本期期末余额|814,431,076.00|0.00|0.00|0.00|1,310,085,901.10|80,360,172.71|54,449,390.81|0.00|303,138,449.88|0.00|1,300,995,310.89|0.00|3,702,739,955.97|113,724,103.46|3,816,464,059.43
项目|2021 年度||||||||||||||
|归属于母公司所有者权益|||||||||||||少数股东权益|所有者权益合计
|股本|其他权益工具|||资本公积|减:库存股|其他综合收益|专项储备|盈余公积|一般风险准备|未分配利润|其他|小计||
||优先股|永续债|其他|||||||||||
一、上年期末余额|814,461,076.00|0.00|0.00|0.00|1,465,655,631.43|100,009,162.08|18,040,971.48|0.00|248,078,163.54|0.00|1,078,750,472.25|0.00|3,524,977,152.62|101,511,007.49|3,626,488,160.11
:会计政策变更|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|-456,536.62|0.00|-456,536.62|-148,922.75|-605,459.37
期差错更正|前0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00||
一控制下企业合并|同0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00||
他|其0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00||
二、本年期初|814,461,076.|0.00|0.00|0.00|1,465,655,63|100,009,162.|18,040,971.4|0.00|248,078,163.|0.00|1,078,293,93|0.00|3,524,520,61|101,362,084.|3,625,882,70
余额|00||||1.43|08|8||54||5.63||6.00|74|0.74
三、本期增减变动金额(减少以“-”号填列)|0.00|0.00|0.00|0.00|-144,252,876.75|51,588,010.63|29,479,604.90|0.00|22,212,741.97|0.00|95,280,650.50|0.00|-48,867,890.01|-38,874,785.85|-87,742,675.86
(一)综合收益总额|0.00|0.00|0.00|0.00|0.00|0.00|29,479,604.90|0.00|0.00|0.00|277,631,096.87|0.00|307,110,701.77|-2,961,031.74|304,149,670.03
(二)所有者投入和减少资本|0.00|0.00|0.00|0.00|-144,252,876.75|51,588,010.63|0.00|0.00|0.00|0.00|0.00|0.00|-195,840,887.38|-35,913,754.11|-231,754,641.49
1.所有者投入的普通股|0.00|0.00|0.00|0.00|0.00|51,588,010.63|0.00|0.00|0.00|0.00|0.00|0.00|-51,588,010.63|0.00|-51,588,010.63
2.其他权益工具持有者投入资本|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
3.股份支付计入所有者权益的金额|0.00|0.00|0.00|0.00|7,713,857.51|0.00|0.00|0.00|0.00|0.00|0.00|0.00|7,713,857.51|-143,802.47|7,570,055.04
4.其他|0.00|0.00|0.00|0.00|-151,966,734.26|0.00|0.00|0.00|0.00|0.00|0.00|0.00|-151,966,734.26|-35,769,951.64|-187,736,685.90
(三)利润分配|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|22,212,741.97|0.00|-182,350,446.|0.00|-160,137,704.|0.00|-160,137,704.
|||||||||||37||40||40
1.提取盈余公积|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|22,212,741.97|0.00|-22,212,741.97|0.00|0.00|0.00|0.00
2.提取一般风险准备|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
3.对所有者(或股东)的分配|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|-160,137,704.40|0.00|-160,137,704.40|0.00|-160,137,704.40
4.其他|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
(四)所有者权益内部结转|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
1.资本公积转增资本(或股本)|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
2.盈余公积转增资本(或股本)|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
3.盈余公积弥补亏损|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
4.设定受益计划变动额结转留|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
存收益|||||||||||||||
5.其他综合收益结转留存收益|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
6.其他|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
(五)专项储备|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00||0.00|0.00|0.00|0.00|0.00|0.00
1.本期提取|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
2.本期使用|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
(六)其他|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
四、本期期末余额|814,461,076.00|0.00|0.00|0.00|1,321,402,754.68|151,597,172.71|47,520,576.38|0.00|270,290,905.51|0.00|1,173,574,586.13|0.00|3,475,652,725.99|62,487,298.89|3,538,140,024.88
项目|2022 年度|||||||||||
|股本|其他权益工具|||资本公积|减:库存股|其他综合收益|专项储备|盈余公积|未分配利润|其他|所有者权益合计
||优先股|永续债|其他||||||||
一、上年期末余额|814,461,076.00|0.00|0.00|0.00|1,443,703,208.03|151,597,172.71|47,390,943.30|0.00|270,290,905.51|585,744,489.91|0.00|3,009,993,450.04
加:会计政策变更|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
期差错更正|前0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
他|其0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
二、本年期初余额|814,461,076.00|0.00|0.00|0.00|1,443,703,208.03|151,597,172.71|47,390,943.30|0.00|270,290,905.51|585,744,489.91|0.00|3,009,993,450.04
三、本期增减变动金额(减少以“-”号填列)|-30,000.00|0.00|0.00|0.00|-3,850,249.99|-71,237,000.00|6,650,483.12|0.00|32,847,544.37|133,845,884.16|0.00|240,700,661.66
(一)综合收益总额|0.00|0.00|0.00|0.00|0.00|0.00|6,650,483.12|0.00|0.00|328,475,443.73|0.00|335,125,926.85
(二)所有者投入和减少资本|-30,000.00|0.00|0.00|0.00|-3,850,249.99|-71,237,000.00|0.00|0.00|0.00|0.00|0.00|67,356,750.01
1.所有者投入的普通股|-30,000.00|0.00|0.00|0.00|-131,400.00|-161,400.00|0.00|0.00|0.00|0.00|0.00|0.00
2.其他权益工具持有者投入资本|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
3.股份支付计入所有者权益的金额|0.00|0.00|0.00|0.00|-3,718,849.99|-71,075,600.00|0.00|0.00|0.00|0.00|0.00|67,356,750.01
4.其他|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
(三)利润分|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|32,847,544.37|-194,629,55|0.00|-161,782,01
配||||||||||9.57||5.20
1.提取盈余公积|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|32,847,544.37|-32,847,544.37|0.00|0.00
2.对所有者(或股东)的分配|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|-161,782,015.20|0.00|-161,782,015.20
3.其他|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
(四)所有者权益内部结转|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
1.资本公积转增资本(或股本)|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
2.盈余公积转增资本(或股本)|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
3.盈余公积弥补亏损|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
4.设定受益计划变动额结转留存收益|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
5.其他综合收益结|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
转留存收益||||||||||||
6.其他|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
(五)专项储备|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
1.本期提取|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
2.本期使用|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
(六)其他|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
四、本期期末余额|814,431,076.00|0.00|0.00|0.00|1,439,852,958.04|80,360,172.71|54,041,426.42|0.00|303,138,449.88|719,590,374.07|0.00|3,250,694,111.70
项目|2021 年度|||||||||||
|股本|其他权益工具|||资本公积|减:库存股|其他综合收益|专项储备|盈余公积|未分配利润|其他|所有者权益合计
||优先股|永续债|其他||||||||
一、上年期末余额|814,461,076.00|0.00|0.00|0.00|1,443,703,208.03|100,009,162.08|17,840,709.89|0.00|248,078,163.54|545,967,516.62|0.00|2,970,041,512.00
加:会计政策变更|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
期差错更正|前0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
他|其0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
二、本年期初余额|814,461,076.00|0.00|0.00|0.00|1,443,703,208.03|100,009,162.08|17,840,709.89|0.00|248,078,163.54|545,967,516.62|0.00|2,970,041,512.00
三、本期增减|0.00|0.00|0.00|0.00|0.00|51,588,010.63|29,550,233.41|0.00|22,212,741.97|39,776,973.29|0.00|39,951,938.04
变动金额(减少以“-”号填列)||||||||||||
(一)综合收益总额|0.00|0.00|0.00|0.00|0.00|0.00|29,550,233.41|0.00|0.00|222,127,419.66|0.00|251,677,653.07
(二)所有者投入和减少资本|0.00|0.00|0.00|0.00|0.00|51,588,010.63|0.00|0.00|0.00|0.00|0.00|-51,588,010.63
1.所有者投入的普通股|0.00|0.00|0.00|0.00|0.00|51,588,010.63|0.00|0.00|0.00|0.00|0.00|-51,588,010.63
2.其他权益工具持有者投入资本|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
3.股份支付计入所有者权益的金额|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
4.其他|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
(三)利润分配|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|22,212,741.97|-182,350,446.37|0.00|-160,137,704.40
1.提取盈余公积|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|22,212,741.97|-22,212,741.97|0.00|0.00
2.对所有者(或|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|-160,137,704.40|0.00|-160,137,704.40
股东)的分配||||||||||||
3.其他|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
(四)所有者权益内部结转|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
1.资本公积转增资本(或股本)|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
2.盈余公积转增资本(或股本)|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
3.盈余公积弥补亏损|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
4.设定受益计划变动额结转留存收益|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
5.其他综合收益结转留存收益|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
6.其他|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
(五)专项储备|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
1.本期提取|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
2.本期使用|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
(六)其他|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00|0.00
四、本期期末余额|814,461,076.00|0.00|0.00|0.00|1,443,703,208.03|151,597,172.71|47,390,943.30|0.00|270,290,905.51|585,744,489.91|0.00|3,009,993,450.04
广东众生药业股份有限公司(以下简称“公司”或“本公司”)为境内公开发行A股股票并在深圳证券交易所上市的股份有限公司。本公司法定代表人为陈永红。本公司现注册资本为人民币814,431,076.00元,注册地址为广东省东莞市石龙镇西湖工业区信息产业园。本公司经营范围为:生产、销售:片剂,硬胶囊剂,颗粒剂,丸剂(水丸、浓缩丸),合剂,口服液,糖浆剂,栓剂,软膏剂,乳膏剂(含激素类),溶液剂(口服),滴鼻剂,滴眼剂,喷雾剂,冻干粉针剂,中药前处理及提取车间(口服制剂、外用制剂)(以上项目凭有效许可证经营);药品研究开发。
本公司所属行业为医药制造业。公司业务目前主要为药品研发、生产、销售。
本年度合并财务报表范围
本公司2022 年度纳入合并范围的子公司共14户,合并范围比上年度减少1 户,详见本附注九“在其他主体中权益的披露”。
以下披露内容已涵盖了公司根据实际生产经营特点制定的具体会计政策和会计估计。
本公司及下属子公司营业周期均为12个月。
(3)因追加投资等原因能够对非同一控制下的被投资单位实施控制的
(3)决策者和代理人
(4)投资性主体
(5)合并程序
子公司所有者权益中不属于本公司的份额,作为少数股东权益,在合并资产负债表中所有者权益项目下以“少数股东权益”项目列示。子公司当期净损益中属于少数股东权益的份额,在合并利润表中净利润项目下以“少数股东损益”项目列示。子公司当期综合收益中属于少数股东权益的份额,在合并利润表中综合收益总额项目下以“归属于少数股东的综合收益总额”项目列示。有少数股东的,在合并所有者权益变动表中增加“少数股东权益”栏目,反映少数股东权益变动的情况。子公司少数股东分担的当期亏损超过了少数股东在该子公司期初所有者权益中所享有的份额的,其余额仍应当冲减少数股东权益。本公司在报告期内因同一控制下企业合并增加的子公司以及业务,编制合并资产负债表时,调整合并资产负债表的期初数;编制合并利润表时,将该子公司以及业务合并当期期初至报告期末的收入、费用、利润纳入合并利润表;编制现金流量表时,将该子公司以及业务合并当期期初至报告期末的现金流量纳入合并现金流量表;同时对比较报表的相关项目进行调整,视同合并后的报告主体自最终控制方开始控制时点起一直存在。
因非同一控制下企业合并或其他方式增加的子公司以及业务,编制合并资产负债表时,不调整合并资产负债表的期初数;编制合并利润表时,将该子公司以及业务购买日至报告期末的收入、费用、利润纳入合并利润表;编制合并现金流量表时,将该子公司购买日至报告期末的现金流量纳入合并现金流量表。本公司在报告期内处置子公司以及业务,编制合并资产负债表时,不调整合并资产负债表的期初数;编制合并利润表时,将该子公司以及业务期初至处置日的收入、费用、利润纳入合并利润表;编制合并现金流量表时,将该子公司以及业务期初至处置日的现金流量纳入合并现金流量表。
(6)特殊交易会计处理
购买子公司少数股东拥有的子公司股权
不丧失控制权的情况下处置对子公司长期股权投资
处置部分股权投资等原因丧失了对被投资方的控制权时,对于剩余股权的处理
企业通过多次交易分步处置对子公司股权投资直至丧失控制权,且该多次交易属于一揽子交易的处理处置对子公司股权投资直至丧失控制权的各项交易属于一揽子交易的,应当将各项交易作为一项处置子公司并丧失控制权的交易进行会计处理;但是,在丧失控制权之前每一次处置价款与处置投资对应的享有该子公司净资产份额的差额,在合并财务报表中确认为其他综合收益,在丧失控制权时一并转入丧失控制权当期的损益。
(2)共同经营参与方的会计处理
合营方向共同经营投出或出售资产等(该资产构成业务的除外),在该资产等由共同经营出售给第三方之前,仅确认因该交易产生的损益中归属于共同经营其他参与方的部分。投出或出售的资产发生符合《企业会计准则第8 号——资产减值》等规定的资产减值损失的,合营方全额确认该损失。
(2)金融资产的分类
(3)金融负债的分类
(4)嵌入衍生工具
(5)金融工具的重分类
(6)金融工具的计量1)初始计量
(7)金融工具的减值1)减值项目
本公司通过比较金融工具在初始确认时所确定的预计存续期内的违约概率和该工具在资产负债表日所确定的预计存续期内的违约概率,来判定金融工具信用风险是否显著增加。除特殊情形外,本公司采用未来12 个月内发生的违约风险的变化作为整个存续期内发生违约风险变化的合理估计,以确定自初始确认后信用风险是否已显著增加。
组合名称|确定组合依据|预期信用损失率
银行承兑汇票及信用证组合1|承兑人为四大银行及股份制商业银行|不计提
银行承兑汇票及信用证组合2|组合1以外承兑人,未发生过不能兑付情形|不计提
银行承兑汇票及信用证组合3|承兑人最近一年发生过不能兑付情形|0.50%
银行承兑汇票及信用证组合4|已经发生信用减值|100%
商业承兑汇票组合1|债务人为全国大型商业公司及上市公司|不计提
商业承兑汇票组合2|债务人为地区型大型商业公司|3%
商业承兑汇票组合3|债务人为地区型小型商业公司|5%
商业承兑汇票组合4|债务人已经发生信用减值|100%
组合名称|确定组合依据|预期信用损失率
账龄组合|本组合以应收款项的账龄作为信用风险特征|以应收款项的账龄计算
关联方组合|本组合为集团合并范围内的关联方款项|不计提
账龄|预期信用损失率
1年以内|5
1至2 年|10
2至3 年|50
3年以上|100
5)其他应收款减值
按照上述中的描述确认和计量减值。
组合名称|确定组合依据|预期信用损失率
账龄组合|本组合以其他应收款的账龄作为信用风险特征|以其他应收款的账龄计算
关联方组合|本组合为集团合并范围内的关联方款项|不计提
(8)利得和损失
(9)报表列示
(10)权益工具
应收票据的预期信用损失的确定方法及会计处理方法详见10 金融工具。
应收账款的预期信用损失的确定方法及会计处理方法详见10 金融工具。
当应收票据和应收账款同时满足以下条件时,本公司将其划分为以公允价值计量且其变动计入其他综合收益的金融资产,相关具体会计处理方式见.10 金融工具,在报表中列示为应收款项融资:
其他应收款的预期信用损失的确定方法及会计处理方法详见10 金融工具。
存货包括原材料、在产品、库存商品等,按成本与可变现净值孰低列示。
存货发出时的成本按加权平均法核算,产成品和在产品成本包括原材料、直接人工以及在正常生产能力下按照一定方法分配的制造费用。
(1)划分为持有待售类别的条件
同时满足下列条件的非流动资产或处置组,确认为持有待售类别:
企业合并形成的长期股权投资,按照本附注“3.5 同一控制下和非同一控制下企业合并的会计处理方法”的相关内容确认初始投资成本;除企业合并形成的长期股权投资以外,其他方式取得的长期股权投资,按照下述方法确认其初始投资成本:
(3)后续计量及损益确认方法1)成本法后续计量
2)权益法后续计量
3)因追加投资等原因能够对被投资单位施加重大影响或实施共同控制但不构成控制的处理
4)处置部分股权的处理
5)对联营企业或合营企业的权益性投资全部或部分分类为持有待售资产的处理
6)处置长期股权投资的处理
类别|预计使用寿命(年)|预计净残值率(%|年折旧(摊销)率(%
房屋及建筑物|20-4||2.375 至4.7
土地使用权|39-5|-|2.00 至2.5
1)与该固定资产有关的经济利益很可能流入企业;
2)该固定资产的成本能够可靠地计量。
类别|折旧方法|折旧年限|残值率|年折旧率
房屋及建筑物|年限平均法|20-40|5|2.375 至4.75
构筑物及其他辅助设施|年限平均法|5-10|5|9.50 至19
机器设备|年限平均法|5-10|5|9.50 至19
办公及其他设备|年限平均法|3-8|5|11.88 至31.67
运输设备|年限平均法|5-10|5|9.50 至19
本公司的生物资产为消耗性生物资产。
(1)使用权资产的初始计量
(2)使用权资产的后续计量
无形资产包括土地使用权、专利权及非专利技术、通过建设经营移交方式(BOT)取得的资产等。无形资产以实际成本计量。公司制改建时国有股股东投入的无形资产,按国有资产管理部门确认的评估值作为入账价值。
土地使用权按使用年限39-50 年平均摊销。外购土地及建筑物的价款难以在土地使用权与建筑物之间合理分配的,全部作为固定资产。专利权按法律规定的有效年限内平均摊销
(1)租赁负债的初始计量
(2)租赁负债的后续计量
(3)租赁负债的重新计量
以权益结算的股份支付换取激励对象提供服务的,以授予激励对象权益工具的公允价值计量。权益工具的公允价值,按照《企业会计准则第22 号—金融工具确认和计量》规定确定;对于授予的存在活跃市场的期权等权益工具,按照活跃市场中的报价确定其公允价值。对于授予的不存在活跃市场的期权等权益工具,采用期权定价模型等确定其公允价值。
对于完成等待期内的服务或达到规定业绩条件才可行权的换取激励对象服务的以权益结算的股份
支付,在等待期内的每个资产负债表日,以对可行权权益工具数量的最佳估计为基础,按照权益工具授予日的公允价值,将当期取得的服务计入相关成本或费用和资本公积。
本公司按照分摊至各单项履约义务的交易价格计量收入。交易价格是本公司因向客户转让商品或服务而预期有权收取的对价金额,不包括代第三方收取的款项以及预期将退还给客户的款项。
根据合同约定、法律规定等,本公司为所销售的商品或所建造的资产等提供质量保证。对于为向客户保证所销售的商品符合既定标准的保证类质量保证,本公司按照《企业会计准则第13 号—或有事项》准则进行会计处理。对于为向客户保证所销售的商品符合既定标准之外提供了一项单独服务的服务类质量保证,本公司将其作为一项单项履约义务,按照提供商品和服务类质量保证的单独售价的相对比例,将部分交易价格分摊至服务类质量保证,并在客户取得服务控制权时确认收入。在评估质量保证是否在向客户保证所销售商品符合既定标准之外提供了一项单独服务时,本公司考虑该质量保证是否为法定要求、质量保证期限以及本公司承诺履行任务的性质等因素。
(3)收入确认的具体方法1)销售商品收入
本公司与客户之间的销售商品合同通常仅包含转让商品的履约义务。本公司通常在综合考虑了下列因素的基础上,根据销售合同经过运输、收货、检验、退换货反馈的合理期限,以到货验收完成时点确认收入:取得商品的现时收款权利、商品所有权上的主要风险和报酬的转移、商品的法定所有权的转移、商品实物资产的转移、客户接受该商品。
2)提供研发服务收入
在研发服务已经提供,收到价款或取得收取价款的权利时,开具结算单据,确认研发服务收入。
(3)同时包含与资产相关部分和与收益相关部分的政府补助
(4)政府补助在利润表中的核算
(5)政府补助退回的处理
(6)政策性优惠贷款贴息的处理
财政将贴息资金拨付给贷款银行,由贷款银行以政策性优惠利率向企业提供贷款的,以实际收到的借款金额作为借款的入账价值,按照借款本金和该政策性优惠利率计算相关借款费用。
财政将贴息资金直接拨付给企业,企业应当将对应的贴息冲减相关借款费用。
(3)租赁的识别
(4)本公司作为承租人1 )初始确认
在本公司作为承租人对租赁确认使用权资产和租赁负债。使用权资产、租赁负债的会计处理详见“使用权资产”、“租赁负债”。
2 )租赁变更
1、该租赁变更通过增加一项或多项租赁资产的使用权而扩大了租赁范围;
2、增加的对价与租赁范围扩大部分的单独价格按该合同情况调整后的金额相当。
1、租赁变更导致租赁范围缩小或租赁期缩短的,承租人应当调减使用权资产的账面价值,并将部分终止或完全终止租赁的相关利得或损失计入当期损益。
2、其他租赁变更导致租赁负债重新计量的,承租人相应调整使用权资产的账面价值。3)其他和低价值资产租赁
(5)本公司作为出租人
(6)转租赁
(7)售后租回
本公司按照“收入”所述原则评估确定售后租回交易中的资产转让是否属于销售。1)本公司作为承租人
售后租回交易中的资产转让属于销售的,本公司作为承租人按原资产账面价值中与租回获得的使用权有关的部分,计量售后租回所形成的使用权资产,并仅就转让至出租人的权利确认相关利得或损失;售后租回交易中的资产转让不属于销售的,本公司作为承租人继续确认被转让资产,同时确认一项与转让收入等额的金融负债。金融负债的会计处理详见“10金融工具”。
2 )本公司作为出租人
售后租回交易中的资产转让属于销售的,本公司作为出租人对资产购买进行会计处理,并根据前述“本公司作为出租人”的政策对资产出租进行会计处理;售后租回交易中的资产转让不属于销售的,本公司作为出租人不确认被转让资产,但确认一项与转让收入等额的金融资产。金融资产的会计处理详见“10金融工具”。
会计政策变更的内容和原因|审批程序|备注
财政部于2021 年12月30日发布了《企业会计准则解释第15号》(财会〔2021〕35 号),“关于企业将固定资产达到预定可使用状态前或者研发过程中产出的产品或副产品对外销售的会计处理”、“关于亏损合同的判断”内容自2022 年1 月1 日起施行。“关于资金集中管理相关列报”内容自公布之日起施行。|经第八届董事会第五次会议审议批准|无重大影响
财政部于2022 年11月30日发布了《企业会计准则解释第16号》(财会〔2022〕31 号),“关于单项交易产生的资产和负债相关的递延所得税不适用初始确认豁免的会计处理”内容,自2023 年1月1日起施行;“关于发行方分类为权益工具的金融工具相关股利的所得税影响的会计处理”、“关于企业将以现金结算的股份支付修改为以权益结算的股份支付的会计处理”内容,自公布之日起施行。|经第八届董事会第五次会议审议批准|无重大影响
税种|计税依据|税率
增值税|应纳税增值额(应纳税额按应纳税销售额乘以适用税率扣除当期允计抵扣的进项税后的余额计算)|6%、9%、10%、11%、13%
消费税|无|0
城市维护建设税|应纳增值税税额|5%、7%
企业所得税|应纳税所得额|15%、16.5%、20%、25%
教育费附加|应纳增值税税额|2%、3%
纳税主体名称|所得税税率
广东众生药业股份有限公司|高新技术企业,所得税税率为15%
广东华南药业集团有限公司|高新技术企业,所得税税率为15%
广东先强药业有限公司|高新技术企业,所得税税率为15%
广东逸舒制药股份有限公司|高新技术企业,所得税税率为15%
广东众生睿创生物科技有限公司|高新技术企业,所得税税率为15%
云南益康药业有限公司|所得税税率为25%;业务符合农产品初加工范围的,享受免缴企业所得税的优惠政策
云南众康中药种植有限责任公司|符合小型微利企业,其应纳税所得额不超过100 万元的部分,减按12.5%计入应纳税所得额,按20%的税率缴纳企业所得税;对年应纳税所得额超过100 万元但不超过300万元的部分,减按25%计入应纳税所得额,按20%的税率缴纳企业所得税。
东莞市众生企业管理有限公司|符合小型微利企业,其应纳税所得额不超过100 万元的部分,减按12.5%计入应纳税所得额,按20%的税率缴纳企业所得税;对年应纳税所得额超过100 万元但不超过300万元的部分,减按25%计入应纳税所得额,按20%的税率缴纳企业所得税。
广东前景眼科投资管理有限公司|符合小型微利企业,其应纳税所得额不超过100 万元的部分,减按12.5%计入应纳税所得额,按20%的税率缴纳企业所得税;对年应纳税所得额超过100 万元但不超过300万元的部分,减按25%计入应纳税所得额,按20%的税率缴纳企业所得税。
云南众益康医药有限公司|符合小型微利企业,其应纳税所得额不超过100 万元的部分,减按12.5%计入应纳税所得额,按20%的税率缴纳企业所得税;对年应纳税所得额超过100 万元但不超过300万元的部分,减按25%计入应纳税所得额,按20%的税率缴纳企业所得税。
广州糖网医疗科技有限公司|符合小型微利企业,其应纳税所得额不超过100 万元的部分,减按12.5%计入应纳税所得额,按20%的税率缴纳企业所得税;对年应纳税所得额超过100 万元但不超过300万元的部分,减按25%计入应纳税所得额,按20%的税率缴纳企业所得税。
山海丰(国际)贸易有限公司|缴纳利得税税率为16.5%
眾生健康(香港)有限公司|缴纳利得税税率为16.5%
其他子公司|所得税税率为25%
本公司及子公司华南药业已取得广东省科学技术厅、广东省财政厅、广东省国家税务局、广东省地方税务局联合颁发的高新技术企业证书,证书编号分别为GR202044003160、GR202044001689,有效期三年。本公司及子公司华南药业2020-2022年度按15%的税率缴纳企业所得税。
先强药业取得广东省科学技术厅、广东省财政厅、国家税务总局广东省税务局联合颁发的高新技术企业证书,证书编号为GR202244015095,有效期三年。先强药业2022-2024年度按15%的税率缴纳企业所得税。
益康药业根据《中华人民共和国增值税暂行条例》国务院令538号农业生产与销售的自产农产品免征增值税,减免性质代码01021901,优惠事项代码01010017,减免期限自2015年3 月1 日至长期,本报告期内享受该政策优惠。
逸舒制药广东省科学技术厅、广东省财政厅、国家税务总局广东省税务局联合颁发的高新技术企业证书,证书编号为GR202144006488,有效期三年。本公司2021-2023 年度按15%的税率缴纳企业所得税。
众生睿创取得广东省科学技术厅、广东省财政厅、国家税务总局广东省税务局联合颁发的高新技术企业证书,证书编号为GR202144008314,有效期三年。本公司2021-2023年度按15%的税率缴纳企业所得税。