东旭光电盈利质量问题及对策分析

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附录表12020-2022年资产负债表单位：元名称202020212022流动资产货币资金9,636,737,704.169,377,077,927.008,910,434,317.14结算备付金拆出资金交易性金融资产衍生金融资产应收票据224,488,870.8077,736,314.3813,611,428.97应收账款8,828,941,455.498,151,516,063.616,825,180,171.06应收款项融资4,243,246.6217,956,988.19预付款项8,991,468,916.989,944,943,611.539,848,728,034.42应收保费应收分保账款应收分保合同准备金其他应收款1,429,098,926.431,929,748,221.791,934,477,789.36其中：应收利息应收股利买入返售金融资产存货2,272,105,423.531,849,843,484.741,744,525,232.22合同资产2,035,298,639.65970,203,032.55908,629,197.47持有待售资产109,355,435.5886,355,435.5886,355,435.58一年内到期的非流动资产其他流动资产754,143,754.92765,532,749.20385,956,294.80流动资产合计34,281,639,127.5433,157,200,087.0030,675,854,889.21非流动资产发放贷款和垫款债权投资其他债权投资长期应收款351,298,803.07336,873,293.24313,468,817.06长期股权投资2,284,699,438.182,812,156,512.992,515,491,598.06其他权益工具投资846,440,991.62842,646,117.70339,902,245.30其他非流动金融资产投资性房地产660,744,414.75630,398,268.00597,983,128.08固定资产9,482,974,525.957,380,516,825.678,367,286,462.81在建工程5,477,069,374.415,946,643,488.724,543,687,779.85生产性生物资产油气资产使用权资产108,529,294.7599,037,611.72无形资产4,121,979,594.483,702,906,585.863,367,388,412.33开发支出79,893,218.9663,965,293.6475,499,638.37商誉1,050,988,956.201,050,988,956.20820,744,585.78长期待摊费用55,313,905.563,186,645.008,709,547.97递延所得税资产536,982,971.01746,866,178.631,142,462,170.00其他非流动资产5,599,207,538.595,702,722,443.615,727,672,564.23非流动资产合计30,547,593,732.7829,328,399,904.0127,919,334,561.56资产总计64,829,232,860.3262,485,599,991.0127,919,334,561.56流动负债短期借款8,504,930,674.218,042,771,100.757,868,510,578.21向中央银行借款拆入资金交易性金融负债衍生金融负债应付票据197,156,692.70132,690.57应付账款6,661,944,740.035,925,484,795.575,389,272,096.15预收款项356,691,444.11313,368,943.01331,586,438.81合同负债1,977,428,975.611,493,227,315.341,335,983,932.75卖出回购金融资产款吸收存款及同业存放代理买卖证券款代理承销证券款应付职工薪酬149,431,295.82138,391,163.20137,114,865.02应交税费311,576,801.02313,143,166.06270,458,787.74其他应付款2,930,527,852.174,093,301,512.344,878,444,701.81其中：应付利息1,344,085,658.632,695,607,331.773,310,201,690.66应付股利2,223,704.002,223,704.002,223,704.00应付手续费及佣金应付分保账款持有待售负债一年内到期的非流动负债9,277,684,997.7012,259,061,631.1212,452,700,397.21其他流动负债632,330,030.26613,414,514.18549,228,710.10流动负债合计30,999,703,503.6333,192,296,832.1433,213,300,507.80非流动负债保险合同准备金长期借款2,338,055,092.561,528,573,326.98644,071,113.95应付债券300,000,000.000.00其中：优先股永续债租赁负债46,648,946.3950,639,007.35长期应付款747,493,380.73291,073,048.75364,479,189.78长期应付职工薪酬预计负债505,686,565.84818,750,912.6269,798,340.36递延收益677,824,264.96505,434,214.49464,768,155.34递延所得税负债138,847,659.58126,810,117.9847,761,321.66其他非流动负债508,000,000.00108,000,000.00108,000,000.00非流动负债合计5,215,906,963.673,425,290,567.211,749,517,128.44负债合计36,215,610,467.3036,617,587,399.3534,962,817,636.24所有者权益股本5,730,250,118.005,730,250,118.005,632,749,948.00其他权益工具其中：优先股永续债资本公积21,822,621,480.2121,570,919,501.6421,684,140,052.27减：库存股4,422,320.004,422,320.004,422,320.00其他综合收益508,774,461.99505,430,318.9776,365,563.86专项储备8,133,179.059,643,216.278,110,736.52盈余公积245,507,019.95245,507,019.95245,507,019.95一般风险准备未分配利润-592,450,365.23-3,392,789,248.01-5,038,630,285.20归属于母公司所有者权益合计27,718,413,573.9724,664,538,606.8222,603,820,715.40少数股东权益895,208,819.051,203,473,984.841,028,551,099.13所有者权益合计28,613,622,393.0225,868,012,591.6623,632,371,814.53负债和所有者权益总计64,829,232,860.3262,485,599,991.0158,595,189,450.77表22020-2022年利润表单位：元名称202020212022一、营业总收入7,048,745,959.085,631,943,235.415,892,598,751.42其中：营业收入7,048,745,959.085,631,943,235.415,892,598,751.42利息收入已赚保费手续费及佣金收入二、营业总成本9,169,777,794.257,581,710,173.147,214,791,778.03其中：营业成本6,503,804,124.695,074,076,668.195,069,844,931.46利息支出手续费及佣金支出退保金赔付支出净额提取保险责任合同准备金净额保单红利支出分保费用税金及附加46,177,350.5446,348,122.7157,598,593.44销售费用149,140,651.28137,566,853.0166,922,919.09管理费用798,315,712.491,065,563,345.49805,384,693.82研发费用246,737,389.01162,068,135.07100,100,581.75财务费用1,425,602,566.241,096,087,048.671,114,940,058.47其中：利息费用1,525,034,236.951,516,756,548.931,137,639,112.88利息收入112,804,051.85429,088,675.8322,266,278.64加：其他收益244,326,702.26187,019,035.20112,135,368.10投资收益（损失以“－”号填列）-144,839,022.96-122,610,485.601,440,299,855.13其中：对联营企业和合营企业的投资收益16,349,115.18-155,262,623.52-229,107,409.65以摊余成本计量的金融资产终止确认收益汇兑收益（损失以“-”号填列）净敞口套期收益（损失以“－”号填列）公允价值变动收益（损失以“－”号填列）信用减值损失（损失以“-”号填列）-342,956,797.13-714,204,776.20-1,793,472,285.59资产减值损失（损失以“-”号填列）-698,676,159.85155,894,789.44-291,483,157.94资产处置收益（损失以“-”号填列）-661,492.60-256,488,165.29980,777.16三、营业利润（亏损以“－”号填列）-3,063,838,605.45-3,011,946,119.06-1,853,732,469.75加：营业外收入9,915,245.75289,035,043.5166,116,378.00减：营业外支出437,725,355.51337,045,262.03382,093,489.09四、利润总额（亏损总额以“－”号填列）-3,491,648,715.213,059,956,337.58-2,169,709,580.84减：所得税费用-19,054,824.28-197,944,942.28-374,505,444.01五、净利润（净亏损以“－”号填列）-3,472,593,890.93-2,862,011,395.30-1,795,204,136.83（一）按经营持续性分类1.持续经营净利润（净亏损以“－”号填列）-3,472,593,890.932,862,011,395.30-1,795,204,136.832.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-3,402,967,074.04-2,800,338,882.78-1,645,841,037.192.少数股东损益-69,626,816.89-61,672,512.52-149,363,099.64六、其他综合收益的税后净额508,540,028.37-3,441,097.72-429,091,316.22归属母公司所有者的其他综合收益的税后净额508,540,028.37-3,344,143.02-429,064,755.11（一）不能重分类进损益的其他综合收益508,540,028.37-3,225,642.83-429,032,291.541.重新计量设定受益计划变动额2.权益法下不能转损益的其他综合收益3.其他权益工具投资公允价值变动508,540,028.37-3,225,642.83-429,032,291.544.企业自身信用风险公允价值变动5.其他（二）将重分类进损益的其他综合收益-118,500.19-32,463.571.权益法下可转损益的其他综合收益2.其他债权投资公允价值变动3.金融资产重分类计入其他综合收益的金额4.其他债权投资信用减值准备5.现金流量套期储备6.外币财务报表折算差额-118,500.19-32,463.577.其他归属于少数股东的其他综合收益的税后净额-96,954.70-26,561.11七、综合收益总额-2,964,053,862.56-2,865,452,493.02-2,224,295,453.05归属于母公司所有者的综合收益总额-2,894,427,045.67-2,803,683,025.80-2,074,905,792.30归属于少数股东的综合收益总额-69,626,816.89-61,769,467.22-149,389,660.75八、每股收益（一）基本每股收益-0.59-0.49-0.29（二）稀释每股收益-0.59-0.49-0.29表32020-2022年现金流量表单位：元名称202020212022一、经营活动产生的现金流量：销售商品、提供劳务收到的现金10,306,623,559.789,140,449,262.035,592,210,968.68客户存款和同业存放款项净增加额向中央银行借款净增加额向其他金融机构拆入资金净增加额收到原保险合同保费取得的现金收到再保业务现金净额保户储金及投资款净增加额收取利息、手续费及佣金的现金拆入资金净增加额回购业务资金净增加额代理买卖证券收到的现金净额收到的税费返还47,010,188.6221,717,094.79261,232,338.41收到其他与经营活动有关的现金530,066,906.35247,612,519.17840,298,114.34经营活动现金流入小计10,883,700,654.759,409,778,875.996,693,741,421.43购买商品、接受劳务支付的现金7,350,609,347.656,914,553,605.895,215,586,320.41客户贷款及垫款净增加额存放中央银行和同业款项净增加额支付原保险合同赔付款项的现金拆出资金净增加额支付利息、手续费及佣金的现金支付保单红利的现金支付给职工以及为职工支付的现金735,230,104.67594,983,766.08498,072,448.68支付的各项税费178,344,194.23157,447,808.07224,071,034.67支付其他与经营活动有关的现金578,211,447.39427,438,653.11501,565,429.77经营活动现金流出小计8,842,395,093.948,094,423,833.156,439,295,233.53经营活动产生的现金流量净额2,041,305,560.811,315,355,042.84254,446,187.90二、投资活动产生的现金流量：收回投资收到的现金10,100,000.0029,200,000.0058,816,466.87取得投资收益收到的现金14.700.0011,694,498.66处置固定资产、无形资产和其他长期资产收回的现金净额166,385,839.5462,267,211.27521,839.13处置子公司及其他营业单位收到的现金净额432,323,054.71222,600,000.00收到其他与投资活动有关的现金4,550,523,484.271,127,201,351.17343,866,222.81投资活动现金流入小计5,159,332,393.221,441,268,562.44414,899,027.47购建固定资产、无形资产和其他长期资产支付的现金3,791,570,147.36247,860,770.07140,222,172.96投资支付的现金156,566,843.0357,500,000.00质押贷款净增加额取得子公司及其他营业单位支付的现金净额0.00支付其他与投资活动有关的现金2,449,988,812.842,624,355,665.