原标题:永悦科技:永悦科技关于前期会计差错更正及追溯调整后的财务报表和附注
永悦科技股份有限公司
关于前期会计差错更正及追溯调整后的财务报表和附注
公司于2024年4月29日召开第三届董事会第三十二次会议,审议通过《关于前期会计差错更正及追溯调整的议案》。同意公司根据《企业会计准则第 28号——会计政策、会计估计变更和差错更正》、证监会《公开发行证券的公司信息披露编报规则第19号——财务信息的更正及相关披露》及上海证券交易所相关规定,对公司前期会计差错进行更正并追溯调整2022年度的财务数据。现将公司更正后的2022年财务报表及相关附注进行披露。(除特殊注明外,单位均为人民币元,粗体字数字为本次差错更正受影响数据)。
一、2022年度更正后的财务报表
1、合并资产负债表
流动资产:
163,369,934.87 | |
20,707,962.11 | |
114,439,201.33 | |
12,568,494.47 | |
25,626,372.01 | |
33,699,640.91 | |
6,267,010.71 | |
376,678,616.41 |
98,570,991.16 | |
269,533.01 | |
4,405,697.46 | |
21,724,124.52 | |
20,592,945.58 | |
25,571,143.17 | |
5,595,234.70 | |
176,729,669.60 | |
553,408,286.01 |
17,622,788.61 | |
11,128,239.43 | |
5,226,369.36 | |
184,546.11 | |
1,898,569.15 | |
3,051,030.68 | |
1,933,419.30 | |
41,044,962.64 |
1,532,689.96 | |
31,780.00 | |
1,101,424.36 | |
2,665,894.32 | |
43,710,856.96 |
362,314,440.00 | |
9,139,294.83 | |
-3,282,161.46 | |
25,925,028.05 | |
23,233,434.63 | |
85,149,593.61 | |
502,479,629.66 | |
7,217,799.39 | |
509,697,429.05 | |
553,408,286.01 |
注:本公司于 2023年 1月 1日执行《企业会计准则解释第 16号》中“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”规定,对于在首次施行解释 16号的财务报表列报最早期间的期初(即 2021年 12月 31日)至 2023年 1月 1日之间发生的适用上述规定进行调整。因执行该项会计处理规定,本公司追溯调整了 2021年 12月 31日合并财务报表的递延所得税资产 1,875,905.98元、递延所得税负债 1,851,130.96元,相关调整对未分配利润影响金额为 22,432.35元,少数股东权益影响金额为 2,342.67元。
2、母公司资产负债表
附注 | 2022年 12月 31日 |
138,138,725.87 | |
107,850.00 | |
65,764,058.77 | |
3,951,067.72 | |
207,961,702.36 |
307,822,452.81 | |
23,533,145.75 | |
3,422,661.63 | |
1,556,834.29 | |
3,580,010.75 | |
1,319,575.98 | |
341,234,681.21 | |
549,196,383.57 |
199,930.00 | |
1,338,831.02 | |
5,310.84 | |
411,332.22 | |
2,804,185.77 | |
1,700,000.00 | |
6,459,589.85 |
719,473.73 | |
855,665.41 | |
1,575,139.14 | |
8,034,728.99 |
362,314,440.00 | |
9,139,294.83 | |
23,710,403.26 | |
23,233,434.63 | |
122,764,081.86 | |
541,161,654.58 | |
549,196,383.57 |
3、合并利润表
附注 | 2022年度 |
296,328,398.41 | |
296,328,398.41 | |
331,171,188.24 | |
278,008,666.57 | |
1,408,971.67 | |
10,771,451.42 | |
33,948,965.77 | |
8,820,130.67 | |
-1,786,997.86 | |
252,979.21 | |
1,893,063.47 | |
969,984.92 | |
1,408,760.47 | |
-22,858,971.60 | |
-58,517.25 | |
-1,479.38 | |
-55,383,012.67 | |
2,725.81 | |
1,042,811.61 | |
-56,423,098.47 | |
-16,194,474.94 | |
-40,228,623.53 |
-40,228,623.53 | |
-39,105,985.43 | |
-1,122,638.10 | |
-1,924,208.28 | |
-1,886,658.98 | |
-1,886,658.98 | |
-1,886,658.98 | |
-37,549.30 | |
-42,152,831.81 | |
-40,992,644.41 | |
-1,160,187.40 | |
-0.1096 | |
-0.1096 |
附注 | 2022年度 |
689,255.89 | |
548,630.11 | |
136,809.29 | |
152,075.14 | |
18,994,768.59 | |
-548,304.09 | |
197,899.90 | |
914,850.61 | |
903,944.30 | |
1,680,176.81 | |
96,282.74 | |
-15,914,319.30 | |
857,288.67 | |
-16,771,607.97 | |
-2,711,161.61 | |
-14,060,446.36 | |
-14,060,446.36 | |
-14,060,446.36 |
5、合并现金流量表
附注 | 2022年度 |
336,591,748.80 | |
1,698,844.87 | |
5,426,485.50 | |
343,717,079.17 | |
273,850,104.75 | |
23,546,808.51 | |
4,044,958.89 | |
23,035,910.89 | |
324,477,783.04 | |
19,239,296.13 |
875,000,000.00 | |
1,879,814.99 | |
1,000.00 | |
876,880,814.99 | |
67,227,888.83 | |
790,000,000.00 | |
857,227,888.83 | |
19,652,926.16 |
10,662,300.00 | |
3,500,000.00 | |
14,162,300.00 | |
2,173,886.64 | |
28,553,496.41 | |
30,727,383.05 | |
-16,565,083.05 | |
237,733.33 | |
22,564,872.57 | |
140,804,954.84 | |
163,369,827.41 |
6、合并股东权益变动表
归属于母公司所有者权益 | 少数股东权 益 | ||||||||||||
实收资本 (或股本) | 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 | |||||||||||
362,314,44 0.00 | 24,260,150. 10 | 30,396,555. 27 | -1,395,502 .48 | 23,710,403 .26 | 23,233,43 4.63 | 126,407,03 3.33 | 528,133,40 3.57 | 8,237,815. 68 | |||||
22,432.35 | 22,432.35 | 2,342.67 | |||||||||||
362,314,44 0.00 | 24,260,150. 10 | 30,396,555. 27 | -1,395,502 .48 | 23,710,403 .26 | 23,233,43 4.63 | 126,429,46 5.68 | 528,155,83 5.92 | 8,240,158. 35 | |||||
-15,120,85 5.27 | -30,396,55 5.27 | -1,886,658 .98 | 2,214,624. 79 | -41,279,872 .07 | -25,676,206 .26 | -1,022,358 .96 | |||||||
-1,886,658 .98 | -39,105,985 .43 | -40,992,644 .41 | -1,160,187 .40 | ||||||||||
-15,120,85 5.27 | -30,396,55 5.27 | 15,275,700. 00 | |||||||||||
-19,734,25 5.27 | -19,734,255 .27 | ||||||||||||
- | |||||||||||||
4,613,400.0 0 | -30,396,55 5.27 | 35,009,955. 27 | |||||||||||
- | |||||||||||||
-2,173,886. 64 | -2,173,886. 64 | 137,828.4 4 | |||||||||||
-2,173,886. 64 | -2,173,886. 64 | 137,828.4 4 | |||||||||||
2,214,624. 79 | 2,214,624.7 9 | ||||||||||||
4,067,960. 91 | 4,067,960.9 1 | ||||||||||||
-1,853,336 .12 | -1,853,336. 12 | ||||||||||||
362,314,44 0.00 | 9,139,294.8 3 | -3,282,161 .46 | 25,925,028 .05 | 23,233,43 4.63 | 85,149,593. 61 | 502,479,62 9.66 | 7,217,799. 39 |
实收资本 (或股 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 | ||
优 先 股 | 永续 债 | 其他 | |||||||
362,314,440.00 | 24,260,150.10 | 30,396,555.27 | 23,710,403.26 | 23,233,434.63 | 138,985,231.13 | ||||
13,183.73 | |||||||||
362,314,440.00 | 24,260,150.10 | 30,396,555.27 | 23,710,403.26 | 23,233,434.63 | 138,998,414.86 | ||||
-15,120,855.27 | -30,396,555.27 | -16,234,333.00 | |||||||
-14,060,446.36 | |||||||||
-15,120,855.27 | -30,396,555.27 | ||||||||
-19,734,255.27 | |||||||||
4,613,400.00 | -30,396,555.27 | ||||||||
-2,173,886.64 | |||||||||
-2,173,886.64 | |||||||||
362,314,440.00 | 9,139,294.83 | 23,710,403.26 | 23,233,434.63 | 122,764,081.86 |