北陆药业2021年一季度财务分析报告

2021北陆药业年一季度财务分析报告一、上市公司基本信息1992830机构简介：北京北陆药业股份有限公司前身为北京北陆医药化工公司，年月王代雪作为实际出资人出资万元组建北京19965年月北京北陆医药化工公司进行股份合作制改造，股份制改造工作小19938北陆医药化工公司，年月王代雪出任总经理。26.48%276871.89元，职组讨论决定根据员工的贡献、职务、工龄等因素，将部分股本金划拨给员工。原投资人王代雪将净资产中的股本金的1946511.29分别转让给另外的自然人股东。经资产评估，北京北陆医药化工公司净资产为元，国家扶植基金为68260.001601379.402219997年月北京北陆医药化工集团进行内部股权转让，整合后投资人王代雪持有北京北陆医药1177334.15工保险基金为73.52%9元，股本金为元，全部为职工个人持股，其中投资者王代雪出资额元，占总股本284.48%的，名有突出贡献的员工占％，其他名员工占。公司股份合作制改造后名称改为北京北陆医药化工集团，160注册资本增加到80万元人民币。101019998化工集团％股权，洪薇持有北京北陆医药化工集团％股权，姚振萍持有北京北陆医药化工集团％股权。年月北京科技风险投资股份有限公司联合北京北陆医药化工集团自然人股东王代雪、洪薇和姚振萍共同发起设立北京北陆药业有限责任141040%1029.26380.74万元。北京科技风257.32公司。公司股权结构为：王代雪出资万元，占40%10%股权，其中净资产投资352.5万元，货币出资141010%险投资股份有限公司以货币出资95.18万元，占股权。洪薇出资万元，占257.32股权，其中净资产投资万元，货币352.5095.1819999万元。年月经北京市3525出资万元。姚振萍出资万元，占股权，其中净资产投资万元，货币出资200010%10%2.5%2.5%、、、的股权给25%工商行政管理局批准，变更为有限责任公司，公司名称改为北京北陆药业有限公司，公司注册资本为万元人民币。年612.066月由王代雪、北京科技风险投资股份有限公司、洪薇、姚振萍分别以：的溢价转让出重庆三峡油漆股份有限公司，转让后该公司成为北京北陆药业有限公司股东之一，占有北京北陆药业有限公司的股权。3838.84927211万元）按：比例折算为股份公司股本，整体变更为北京北陆药业股份3838.84911万股，每股面值元，股本年月，北京北陆药业有限公司以年月日审计基准日经审计后净资产万元（公司各发起人一致同意将万元。主营业务：对比剂系列、精神神经类和降糖类药品的生产、研发与销售，同时公司积极落实肿瘤精准医疗及产业链整合的发展战略经营范围：生产、销售大容量注射剂、小容量注射剂、片剂、颗粒剂、原料药（钆喷酸葡胺、瑞格列奈、钆贝葡胺）；自有房屋的物业管理；出租商业用房、出租办公用房；货物进出口、技术进出口、代理进出口；销售化工产品（不含危险化学品及易制毒品）；以下项目限沧州分公司经营：中药前处理、中药提取；原料药（钆布醇、钆喷酸葡胺、瑞格列奈）；药用辅料（葡甲胺）；生产化工产品。（市场主体依法自主选择经营项目，开展经营活动；依法须经批准的项目，经相关部门批准后依批准的内容开展经营活动；不得从事国家和本市产业政策禁止的和限制类项目的经营活动。）二、财务报表分析（一）利润数据2021-03-312020-12-312020-09-302020-06-302020-03-31同比环比222,075,960.67203,786,061.9255,934,530.83241,836,628.95222,075,960.67203,786,061.9255,934,530.83241,836,628.95173,945,390.92202,410,130.17186,607,916.51188,914,289.783,034,884.6866,451,397.0584,443,895.2484,061,260.852,581,204.773,705,841.072,513,381.983,986,497.73125,780,404.476.56%8.98%营业总收入()元()营业收入元125,780,404.4102,031,280.2641,527,690.431,408,044.9676.56%70.48%99.95%83.32%8.98%-14.06%24.96%-30.35%营业总成本()元()营业成本元营业税金及附()加元

2021-03-312020-12-312020-09-302020-06-3049,473,115.2492,255,959.4373,940,295.4566,585,555.0318,787,271.1621,138,345.517,291,705.8525,227,033.935,873,411.93537,135.69-2,602,774.74-1,841,660.272020-03-31同比环比()34,629,309.4642.86%-46.37%销售费用元()14,778,696.5-1,793,745.9927.12%-11.12%993.47%管理费用元()-427.44%财务费用元4,621,365.265,778,202.674,429,075.4610,517,217.29-1,317,657.064,672,460.72-450.73%-95.63%-20.02%-69.88%公允价值变动()收益元()204,171.6677,795.161,211,391.14822,091.241,211,391.14-898,476.11-60,968.52投资收益元对联营企业和合营企业的投266,871.23-660,786.13-140.39%-67.54%()资收益元()52,626,205.958,561,745.1675,301,005.0168,160,488.14333,803.765,717,523.421,312,982.292,326,185.2552,293,902.632,912,408.0873,991,066.9765,834,627.896,968,344.08-283,178.598,204,796.496,200,857.1645,325,558.553,195,586.6765,786,270.4859,633,770.7331,103,889.255,000.069.19%6576.08%68.15%514.67%-94.16%营业利润元营业外支出()元()31,098,889.255,718,656.925,380,232.351695.56%-2560.76%1318.38%利润总额元21.85%所得税费用()元()78.59%净利润元归属于母公司股东的净利润()元50,451,938.0914,197,505.8868,940,660.8664,779,178.56-5,126,379.54-11,001,919.21-3,154,390.38-5,145,407.8326,784,624.69-1,404,392.3488.36%255.36%265.02%91.11%-53.40%224.53%259.75%少数股东损益()元0.10320.11440.03180.03180.1410.1410.1360.0540000000000000060.1360.054000000000000006基本每股收益()元111.85%稀释每股收益()元综合收益总额()元45,303,599.73,184,303.0765,762,443.8359,609,256.4450,429,979.2414,186,222.2868,916,834.2164,754,664.2725,380,232.3526,784,624.6978.50%88.28%1322.72%255.49%归属于母公司所有者的综合()收益总额元归属于少数股东的综合收益-5,126,379.54-11,001,919.21-3,154,390.38-5,145,407.83-1,404,392.34265.02%-53.40%()总额元20215229.3920203109.8968.15%2020；环比年四季度的利润分析：291.24年一季度利润总额为万元，与1695.56%，利润总额主要来源于主营业务。年一季度的万元相比，增长万元相比，增长（二）现金流数据2021-03-312020-12-312020-09-302020-06-302020-03-31同比环比231,776,895.7260,861,405.01246,059,707.72177,256,984.87188,819,097.5122.75%249.29%24.31%-11.15%销售商品、提供劳()务收到的现金元()1,452,758.379,022,802.18185,811.775,588,097.03415,920.64-83.90%-37.42%收到的税费返还元3,778,962.976,038,825.044,255,169.5912,801,429.033,039,856.55收到其他与经营活()动有关的现金元237,008,617.04275,923,032.23250,500,689.08195,646,510.93192,274,874.778,120,254.5639,533,908.8260,200,633.5576,251,193.7938,007,971.2423.27%-14.10%97.60%经营活动现金流入()小计元105.54%购买商品、接受劳()务支付的现金元41,913,377.3527,429,273.8234,290,291.9729,709,540.4317,260,575.3235,657,121.9933,863,602.1418,476,082.2632,911,971.621,353,359.627.35%-19.17%15.60%52.81%-51.59%-52.23%支付给职工以及为()职工支付的现金元()支付的各项税费元52,513,409.83109,919,096.3374,330,078.9160,980,939.445,427,252.73支付其他与经营活()动有关的现金元189,807,617.06212,539,400.96202,684,606.57185,417,755.88137,700,555.1747,200,999.9863,383,631.2747,816,082.5110,228,755.0554,574,319.5337.84%-13.51%41.74%-10.70%-25.53%经营活动现金流出()小计元经营活动产生的现()金流量净额元565,829.0730,000,000.030,935,856.42959,680.8438,744.870.00.0399,201.66,000,000.06,399,201.6-41.04%收回投资收到的现()金元11,000,000.064,203,392.9911,008,000.071,086,958.35400.00%383.43%77329.61%1190.88%收到其他与投资活()动有关的现金元2,396,488.84投资活动现金流入()小计元购建固定资产、无形资产和其他长期41,085,433.0861,934,762.7433,391,433.147,620,205.8229,153,923.7640.93%-33.66%()资产支付的现金元414,000,000.00.06,000,000.062,000,000.02,000,000.020600.00%1360.76%1613.41%inf%634.78%612.40%支付其他与投资活()动有关的现金元455,085,433.0861,934,762.7439,391,433.1109,620,205.8231,153,923.76-28,383,433.1-38,533,247.47-24,754,722.16投资活动现金流出()小计元-424,149,576.66-59,538,273.9投资活动产生的现()金流量净额元分配股利、利润或偿付利息支付的现3,438,433.513,090,140.281,266,866.5636,137,866.031,023,883.67235.82%11.27%()金元2021-03-312020-12-312020-09-302020-06-302020-03-31同比235.82%环比-96.89%3,438,433.51110,666,226.1310,292,082.2668,267,011.821,023,883.67筹资活动现金流出()小计元-3,438,433.51602,198,024.8256,343,000.6449,077,028.2814,976,116.33-380,359,746.45606,237,733.7175,583,407.820,734,505.4244,831,634.87995,791,727.57389,553,993.86313,970,586.06299,439,473.63254,607,838.76615,431,981.12995,791,727.57389,553,993.86313,970,586.06299,439,473.63-122.96%-948.42%291.11%105.53%-100.57%-162.74%155.62%-38.20%筹资活动产生的现()金流量净额元现金及现金等价物净增加额期初现金及现金等()价物余额元期末现金及现金等()价物余额元202161543.2202029943.95105.53%万元相比，增长；现金流分析：2020年一季度期末现金及现金等价物余额为万元，与年一季度的99579.17-38.2%万元相比，增长。环比年四季度的（三）资产负债数据2021-03-312020-12-312020-09-302020-06-302020-03-31同比环比()631,137,558.161,013,727,678.06421,840,405.64344,988,675.76309,535,947.63103.90%30.35%76.67%-32.21%-30.33%-15.63%38.67%125.79%1.99%-37.74%-74.86%6.61%货币资金元()5,043,244.9720,060,663.2400,000.06,491,794.83,869,147.89应收票据元()181,564,191.32170,314,033.6220,011,590.34194,094,378.87102,770,823.285,265,180.094,777,376.3715,788,210.4810,237,498.767,766,968.54应收账款元()10.21%-23.29%10.13%-1.72%0.69%预付款项元()其他应收款元()687,192.7895,827.08798,344.38473,146.03986,391.13128,987,515.07117,118,440.22128,911,932.03118,596,724.05152,890,278.3323,756,528.9524,171,223.020,266,319.3614,262,086.9417,131,919.821,360,441,411.261,351,065,241.53808,016,802.23694,151,638.82602,535,607.88211,583,497.22211,316,625.99207,554,194.66206,342,803.52207,446,711.41643,409,188.08652,176,205.49350,458,515.6352,059,909.35356,128,490.3199,046,729.1887,301,183.4299,753,551.41272,330,721.89240,211,412.98134,697,784.33138,038,521.95141,275,087.13143,888,891.82146,247,075.6930,443,083.4129,027,751.1427,159,297.0824,879,829.0622,633,035.0951,226,011.9951,226,011.9951,226,011.9951,226,011.9959,412,602.7811,187,569.887,138,001.427,151,758.067,164,090.027,500,264.3610,691,015.0211,070,187.559,339,992.058,079,722.385,922,636.12存货元()其他流动资产元()流动资产合计元()0.13%长期股权投资元()80.67%-58.77%-7.90%-1.34%13.45%-2.42%4.88%固定资产元()在建工程元()无形资产元()34.51%-13.78%49.16%80.51%214.57%13.50%48.52%2770.62%-43.28%60.22%49.55%355.17%-25.30%127.37%152.15%4.16%开发支出元()0.00%商誉元()56.73%-3.43%32.87%0.84%长期待摊费用元()()递延所得税资产元16,080,364.9112,102,190.111,468,527.83,439,969.895,111,829.1其他非流动资产元()1,509,073,805.481,496,508,265.221,399,153,645.161,358,781,850.221,329,574,860.22非流动资产合计元()2,869,515,216.742,847,573,506.752,207,170,447.392,052,933,489.041,932,110,468.1143,820,272.78143,905,320.54153,147,839.9994,607,895.845,010,083.3315,702,840.017,933,215.542,217,445.530,298,762.927,686,153.388,111,070.63119,093,544.4758,879,000.6440,475,696.8954,993,101.027,378,809.1911,985,565.222,354,100.095,746,753.024,933,930.5818,899,066.4811,691,452.4125,062,905.220,941,826.474,152,069.1923,566,426.323,808,442.9930,784,195.2831,656,303.3131,547,111.92311,837,549.64343,541,644.46323,005,382.63237,734,263.73137,148,752.74194,153,794.54194,276,774.1977,107,534.7277,107,534.7277,000,000.045,255,284.2545,014,967.6744,769,598.6444,426,356.0343,448,157.87619,513,516.38611,958,486.26136,888,341.59137,215,765.65137,089,657.77931,351,066.02955,500,130.72459,893,724.22374,950,029.38274,238,410.510.77%资产总计元()-0.06%-12.44%-26.02%-38.44%61.65%-1.02%-9.23%-0.06%0.53%短期借款元()应付票据元()应付账款元()应付职工薪酬元()应交税费元()其他应付款元()流动负债合计元()长期借款元()()递延所得税负债元351.90%239.61%1.23%非流动负债合计元()-2.53%负债合计元()494,494,476.0494,494,476.0494,554,476.0494,554,476.0494,689,876.0-0.04%0.00%实收资本或股本()元()()189,292,961.5188,531,240.57186,990,899.96183,849,602.28181,295,379.1918,011,056.018,011,056.025,485,868.025,875,390.026,505,000.0130,023,916.42130,023,916.42111,005,580.33111,005,580.33111,005,580.33866,386,286.56815,934,348.47820,750,978.68751,810,317.82720,245,560.244.41%-32.05%17.13%20.29%0.40%0.00%0.00%6.18%资本公积金元库存股元()盈余公积金元()未分配利润元

2021-03-312020-12-312020-09-302020-06-302020-03-31同比21.23%环比1,793,106,642.121,741,905,282.131,586,106,710.061,513,659,056.171,479,070,379.792.94%归属于母公司股东()权益合计元()145,057,508.6150,168,093.9161,170,013.11164,324,403.49178,801,677.81,938,164,150.721,892,073,376.031,747,276,723.171,677,983,459.661,657,872,057.59-18.87%16.91%-3.40%2.44%少数股东权益元()股东权益合计元2,869,515,216.742,847,573,506.752,207,170,447.392,052,933,489.041,932,110,468.148.52%0.77%负债和股东权益合计2021286951.520.77%。2020193211.0548.52%2020；环比年四季度资产分析：年一季度资产总计为万元，与年一季度的万元相比，增长284757.35的万元相比，增长202193135.11202027423.84239.61%2020；环比年四季度负债分析：年一季度负债总计为-2.53%万元，与年一季度的万元相比，增长95550.01的万元相比，增长。（四）财务指标数据2021-03-312020-12-312020-09-302020-06-302020-03-31同比环比EPS()元0.1020.02870.13940.1310.05410.050.07每股收益45,856,829.988,872,335.8765,021,212.8550,014,165.6827,819,078.9918037750.9936984494.11扣除非经常损益后()的净利润元()48,130,569.751,375,931.7369,326,614.3252,922,339.2523,749,124.1424381445.6146754638.024,825,536.866,455,997.835,640,466.69,618,741.183,354,803.661470733.20-1630460.97经营活动净收益元()价值变动净收益元2.852.591.590.850.530.134.454.24.333.342.991.831.91.020.690.162.002.061.46净资产收益率ROE(%)(净资产收益率扣除)(%)非经常损益3.091.43总资产净利率ROA(%)(%)(%)20.4162.611.5725.724.6665.2420.1866.980.2318.84-4.78销售净利率67.3967.01-4.37销售毛利率/78.3323.799.324.272.9129.4225.728