平潭发展2021年一季度财务分析报告

平潭发展2021年一季度财务分析报告
一、上市公司基本信息
机构简介：公司前身系中福公司下属的8个全资机构，1993年始进行股份制改组，始以发起人净资产折为发起人股6540万股，定向募集法人股4100万股、职工股400万股，1995年6月，以协议方式受让法人股500万股，经1996年3月首次公开发行，上市时总股份15000万股。

主营业务：造林营林、林木产品加工与销售、以烟草化肥销售为主的农资贸易业务与平潭综合实验区开放开发的有关业务。

经营范围：造林营林、林地开发与森林资源综合利用；林木产品加工与销售；建筑材料的制造与销售；园林景观工程、市政工程、室内装饰工程的设计与施工；房屋租赁；物业管理；对外贸易；仓储(不含危险化学品)；公路货运代理；对林业、金融业、矿业、医疗业、旅游业的投资；林业技术服务；林业技术咨询；化肥批发。

（依法须经批准的项目。

经相关部门批准后方可开展经营活动）
二、财务报表分析
（一）利润数据
2021-03-312020-12-312020-09-302020-06-302020-03-31同比环比营业总收入(元)287,705,782.47486,357,067.86370,633,681.64250,664,228.23126,608,331.12127.24%-40.84%营业收入(元)287,705,782.47486,357,067.86370,633,681.64250,664,228.23126,608,331.12127.24%-40.84%营业总成本(元)276,756,029.59489,322,926.2351,690,179.02246,499,617.44135,410,996.59104.38%-43.44%营业成本(元)254,253,536.79457,560,544.33315,331,876.03216,851,918.06110,499,693.09130.09%-44.43%营业税金及附加(元)2,566,326.452,905,162.852,574,909.742,159,632.241,349,386.0190.18%-11.66%销售费用(元)5,952,213.3511,572,815.417,013,203.9417,001,852.124,448,215.3333.81%-48.57%管理费用(元)17,070,941.9321,081,732.4515,559,125.614,469,445.2616,534,709.15 3.24%-19.02%财务费用(元)-4,654,771.82-4,584,881.49-191,440.98-5,944,942.11,639,238.36-383.96% 1.52%公允价值变动收益
(元)84,575.34-572,767.13-58,324.37-644,720.241,342,976.12-93.70%-114.77%投资收益(元)418,043.541,676,252.173,331,861.24173,304.242,899,631.04-85.58%-75.06%对联营企业和合营
-33,646.3-1,527,174.111,961,040.28-34,811.2-71,665.27-53.05%-97.80%企业的投资收益(元)
营业利润(元)23,436,429.18-298,707,290.2329,108,725.534,510,237.86-4,644,220.46-604.64%-107.85%营业外收入(元)4,503,819.972,513,237.0347,315.081,856,400.06181,909.452375.86%79.20%营业外支出(元)38,523.2124,864,578.66851,887.582,198,130.7213,710.6-81.97%-99.85%利润总额(元)27,901,725.94-321,058,631.8928,604,153.034,168,507.22-4,676,021.61-696.70%-108.69%所得税费用(元)2,521,593.233,085,636.41-357,977.334,645,380.33247,525.12918.72%-18.28%净利润(元)25,380,132.71-324,144,268.328,962,130.36-476,873.11-4,923,546.73-615.48%-107.83%
归属于母公司股东
26,114,099.7-256,948,976.0228,628,467.886,292,224.27-3,905,899.32-768.58%-110.16%的净利润(元)
少数股东损益(元)-733,966.99-67,195,292.28333,662.48-6,769,097.38-1,017,647.41-27.88%-98.91%基本每股收益(元)0.0135-0.13310.01480.0032-0.002-775.00%-110.14%
稀释每股收益(元)0.0135-0.13310.01480.0032-0.002-775.00%-110.14%综合收益总额(元)25,380,132.71
-324,144,268.3
28,962,130.36-476,873.11-4,923,546.73-615.48%-107.83%归属于母公司所有者的综合收益总额
(元)26,114,099.7-256,948,976.0228,628,467.886,292,224.27-3,905,899.32-768.58%-110.16%归属于少数股东的综合收益总额(元)
-733,966.99
-67,195,292.28
333,662.48
-6,769,097.38
-1,017,647.41
-27.88%
-98.91%
利润分析：2021年一季度利润总额为2790.17万元，与2020年一季度的-467.6万元相比，增长-696.7%；环比2020年四季度的-32105.86万元相比，增长-108.69%，利润总额主要来源于主营业务。

（二）现金流数据
2021-03-31
2020-12-312020-09-302020-06-302020-03-31
同比环比销售商品、提供劳务收到的现金(元)310,418,335.64656,184,674.73408,734,513.1323,221,681.13162,479,269.7791.05%-52.69%收到的税费返还(元)1,347,474.06
6,571,999.43
2,941,408.76
857,069.09
228,118.05490.69%-79.50%收到其他与经营活动有关的现金(元)178,896,521.22266,448,580.56184,717,010.92337,185,119.27
36,250,531.89
393.50%-32.86%经营活动现金流入
小计(元)490,662,330.92929,205,254.72596,392,932.78661,263,869.49198,957,919.71146.62%-47.20%购买商品、接受劳务支付的现金(元)400,977,175.47362,790,331.13325,608,188.7288,733,386.56236,613,382.7669.47%10.53%支付给职工以及为职工支付的现金(元)34,317,998.4824,818,209.9321,504,545.419,956,758.0130,630,901.6412.04%38.28%支付的各项税费(元)14,379,095.54
22,978,518.33
14,384,013.44
32,252,550.57
6,567,643.7
118.94%-37.42%支付其他与经营活动有关的现金(元)
119,101,915.99431,768,201.25331,127,033.62219,803,361.86120,001,835.13
-0.75%
-72.42%
经营活动现金流出
568,776,185.48842,355,260.64692,623,781.16560,746,057.0393,813,763.2344.43%-32.48%小计(元)
经营活动产生的现
-78,113,854.5686,849,994.08-96,230,848.38100,517,812.49-194,855,843.52-59.91%-189.94%金流量净额(元)
收回投资收到的现
235,000,000.0308,000,000.0269,129,000.0161,000,000.0263,900,000.0-10.95%-23.70%金(元)
取得投资收益收到
的现金(元)802,794.521,288,586.553,063,270.673,860,505.222,130,736.29-62.32%-37.70%
收到其他与投资活
11,556,103.330.00.010,183,223.2980,000,000.0-85.55%inf%动有关的现金(元)
投资活动现金流入
311,686,397.85309,288,686.55272,192,270.67295,081,858.77346,063,736.29-9.93%0.78%小计(元)
购建固定资产、无
3,704,593.917,609,522.18,116,352.943,270,121.638,142,632.35-54.50%-51.32%形资产和其他长期
资产支付的现金(元)
投资支付的现金(元)185,000,000.0264,190,000.0335,000,000.0168,000,000.0133,136,000.038.96%-29.97%
投资活动现金流出
188,705,060.3271,799,522.1343,116,352.94171,270,121.63141,278,632.3533.57%-30.57%小计(元)
投资活动产生的现
122,981,337.5537,489,164.45-70,924,082.27123,811,737.14204,785,103.94-39.95%228.05%金流量净额(元)
筹资活动产生的现
100,000.03,120,149.22-13,895.83-6,077,403.12-2,082,994.79-104.80%-96.80%金流量净额(元)
汇率变动对现金及
1,529.58-42.42-20,483.217,477.762,151.43-28.90%-3705.80%现金等价物的影响
现金及现金等价物
44,969,012.57127,459,265.33-167,189,309.68218,269,624.277,848,417.06472.97%-64.72%净增加额
期初现金及现金等
471,406,042.83343,946,777.5511,136,087.18292,866,462.91285,018,045.8565.40%37.06%价物余额(元)
期末现金及现金等
516,375,055.4471,406,042.83343,946,777.5511,136,087.18292,866,462.9176.32%9.54%价物余额(元)
现金流分析：2021年一季度期末现金及现金等价物余额为51637.51万元，与2020年一季度的29286.65万元相比，增长76.32%；环比2020年四季度的47140.6万元相比，增长9.54%。

（三）资产负债数据
2021-03-312020-12-312020-09-302020-06-302020-03-31同比环比货币资金(元)713,971,602.7686,290,703.24572,977,249.18647,060,095.18292,929,506.26143.73% 4.03%交易性金融资产(元)95,146,547.94145,067,164.38205,639,931.51151,827,255.88175,816,230.91-45.88%-34.41%应收账款(元)202,508,229.28245,611,307.94178,800,131.37175,744,748.51130,744,164.054.89%-17.55%预付款项(元)201,135,739.44104,028,816.5246,828,207.3205,377,050.95167,391,321.120.16%93.35%其他应收款(元)190,996,267.39387,660,240.94388,493,597.34278,685,386.47364,151,356.42-47.55%-50.73%存货(元)2,397,771,451.372,362,217,225.292,448,114,637.952,420,140,489.462,344,526,304.24 2.27% 1.51%其他流动资产(元)59,493,271.3655,581,652.4412,679,002.1814,681,413.7319,510,050.88204.94%7.04%流动资产合计(元)4,022,791,599.794,162,982,595.434,212,226,496.13,936,327,245.493,536,287,085.6613.76%-3.37%长期股权投资(元)65,468,616.5365,502,262.8365,157,175.4764,824,396.6665,734,694.81-0.40%-0.05%投资性房地产(元)125,206,859.47126,325,581.46127,444,303.45128,563,025.44129,681,747.43-3.45%-0.89%固定资产(元)320,456,313.45323,618,602.32317,601,085.8326,193,819.52336,920,431.76-4.89%-0.98%在建工程(元)4,051,135.465,752,297.59,462,604.178,586,059.263,972,289.58 1.98%-29.57%生产性生物资产(元)7,243,504.47,472,994.347,735,956.598,267,925.948,531,622.39-15.10%-3.07%无形资产(元)100,407,193.27101,082,696.03101,319,519.54101,973,795.91102,614,941.39-2.15%-0.67%商誉(元)50,463,980.2750,463,980.2798,489,372.6198,489,372.6198,489,372.61-48.76%0.00%长期待摊费用(元)8,687,420.8910,367,042.885,486,096.835,834,356.836,663,935.3730.36%-16.20%递延所得税资产(元)17,945,535.5117,907,768.639,066,841.659,060,120.752,643,799.25578.78%0.21%
其他非流动资产(元)35,841,050.835,553,594.0762,683,230.648,766,379.0334,814,712.48 2.95%0.81%非流动资产合计(元)764,431,610.05772,706,820.33833,180,511.59829,219,251.95818,727,547.07-6.63%-1.07%资产总计(元)4,787,223,209.844,935,689,415.765,045,407,007.694,765,546,497.444,355,014,632.739.92%-3.01%应付票据(元)330,340,082.03456,892,958.54625,100,978.0524,635,373.68164,162,697.25101.23%-27.70%应付账款(元)147,034,117.23175,650,175.2860,776,578.1764,692,927.24145,727,132.490.90%-16.29%应付职工薪酬(元)5,650,155.4112,722,009.246,136,047.624,647,690.353,703,851.3952.55%-55.59%应交税费(元)30,799,271.3135,172,901.2219,653,959.0920,718,534.8127,161,619.6213.39%-12.43%应付股利(元)7,413,335.17,413,335.15,413,335.15,413,335.15,413,335.136.95%0.00%其他应付款(元)133,347,780.07127,751,812.56150,087,777.28161,873,455.07142,502,331.6-6.42% 4.38%流动负债合计(元)1,473,214,140.411,647,009,528.591,434,192,942.831,183,167,188.3770,864,719.5691.11%-10.55%长期应付款(元)3,278,981.533,226,941.533,259,393.533,281,973.533,232,773.53 1.43% 1.61%递延所得税负债(元)4,335,463.234,438,453.684,536,031.574,640,826.214,746,557.13-8.66%-2.32%非流动负债合计(元)10,162,444.7610,213,395.2110,525,425.110,652,799.7410,891,330.66-6.69%-0.50%负债合计(元)1,483,376,585.171,657,222,923.81,444,718,367.931,193,819,988.04781,756,050.2289.75%-10.49%实收资本(或股本)
(元)1,931,780,892.01,931,780,892.01,931,780,892.01,931,780,892.01,931,780,892.00.00%0.00%资本公积金(元)1,419,669,265.771,419,669,265.771,419,669,265.771,419,669,265.771,419,669,265.770.00%0.00%盈余公积金(元)33,035,032.6433,035,032.6433,035,032.6433,035,032.6433,035,032.640.00%0.00%未分配利润(元)-373,674,056.15-399,788,155.85-142,839,179.83-171,467,647.71-177,759,871.98110.21%-6.53%
归属于母公司股东
3,010,811,134.262,984,697,034.563,241,646,010.583,213,017,542.73,206,725,318.43-6.11%0.87%权益合计(元)
少数股东权益(元)293,035,490.41293,769,457.4359,042,629.18358,708,966.7366,533,264.08-20.05%-0.25%股东权益合计(元)3,303,846,624.673,278,466,491.963,600,688,639.763,571,726,509.43,573,258,582.51-7.54%0.77%
负债和股东权益合
4,787,223,209.844,935,689,415.765,045,407,007.694,765,546,497.444,355,014,632.739.92%-3.01%计
资产分析：2021年一季度资产总计为478722.32万元，与2020年一季度的435501.46万元相比，增长9.92%；环比2020年四季度的493568.94万元相比，增长-3.01%。

负债分析：2021年一季度负债总计为148337.66万元，与2020年一季度的78175.61万元相比，增长89.75%；环比2020年四季度的165722.29万元相比，增长-10.49%。

（四）财务指标数据
2021-03-312020-12-312020-09-302020-06-302020-03-31同比环比
每股收益EPS(元)0.0135-0.1330.01480.0033-0.0020.020.15
扣除非经常损益后
17,984,561.15-239,018,714.4327,384,747.98-1,708,224.08-6,202,095.1324186656.28257003275.58的净利润(元)
经营活动净收益(元)10,949,752.88-2,965,858.3418,943,502.624,164,610.79-8,802,665.4719752418.3513915611.22价值变动净收益(元)502,618.881,103,485.043,273,536.87-471,416.04,242,607.16-3739988.28-600866.16净资产收益率
ROE(%)0.87-8.250.890.2-0.120.999.12
净资产收益率(扣除
0.6-7.680.85-0.05-0.190.798.28非经常损益)(%)
总资产净利率
ROA(%)0.52-6.50.59-0.01-0.110.637.02销售净利率(%)8.82-66.657.81-0.19-3.8912.7175.47销售毛利率(%)11.63 5.9214.9213.4912.72-1.09 5.71
营业总成本/营业总
96.19100.6194.8998.34106.95-10.76-4.42
收入(%)
营业利润/营业总收
8.15-61.427.85 1.8-3.6711.8269.57
入(%)
净利润/营业总收入
(%)8.82-66.657.81-0.19-3.8912.7175.47
营业费用/营业总收
2.07 2.38 4.59 6.78
3.51-1.44-0.31
入(%)
管理费用/营业总收
5.93 4.33 4.2 5.7713.06-7.13 1.60
入(%)
财务费用/营业总收
-1.62-0.94-0.05-2.37 1.29-2.91-0.68入(%)
经营活动净收益/利
39.240.9266.2399.91188.25-149.0138.32
润总额(%)
价值变动净收益/利
1.8-0.3411.44-11.31-90.739
2.53 2.14
润总额(%)
扣除非经常损益后
的净利润/归属于母
68.8793.0295.66-27.15158.79-89.92-24.15公司所有者的净利
润(%)
销售商品提供劳务
107.89134.92110.28128.95128.33-20.44-27.03收到的现金/营业收
入(%)
经营活动产生的现
-27.1517.86-25.9640.1-153.9126.75-45.01金流量净额/营业收
入(%)
经营活动产生的现
金流量净额/经营活
-713.38-2,928.33-507.992,413.622,213.6-2926.982214.95动净收益(%)
营业总收入同比增
127.2472.353.610.27-41.25168.4954.94长率(%)
营业总收入环比增
-40.8431.2247.8697.98-55.1514.31-72.06长率(%)
营业收入同比增长
127.2472.353.610.27-41.25168.4954.94率(%)
营业收入环比增长
-40.8431.2247.8697.98-55.1514.31-72.06率(%)
营业利润同比增长
604.64-1,510.344.68-74.2-1.9606.542114.94率(%)
营业利润环比增长
107.85-1,126.18545.39197.1274.9632.891234.03率(%)
净利润同比增长率
(%)615.48-2,390.6337.95-103.44-30.54646.023006.11净利润环比增长率
(%)107.83-1,219.26,173.3490.3162.1745.661327.03归属母公司股东的
768.58-4,367.2250.02-57.63-10.07778.655135.80净利润同比增长率
(%)
归属母公司股东的
110.16-997.53354.98261.132.0978.071107.69净利润环比增长率
(%)
暂停上市。