Guangdong Jiaying Pharmaceutical Co.Ltd(002198)
Financial statement report of 2021
In 2021, with the correct leadership of the board of directors and management and the concerted efforts of all employees, the asset scale and strength of the company were further enhanced, and the business plan for 2021 was basically completed. The relevant information of the financial final accounts in 2021 is reported as follows:
1、 Audit of the company’s financial statements in 2021
(I) the company’s 2021 financial statements have been audited by zhongxinghua Certified Public Accountants (special general partnership) and issued a standard unqualified audit report. The audit opinion of the accountant is: “in our opinion, the attached financial statements are prepared in accordance with the accounting standards for business enterprises in all material aspects and fairly reflect the financial position of Guangdong Jiaying Pharmaceutical Co.Ltd(002198) 2021 and the parent company as of December 31, 2021, as well as the operating results and cash flow of the parent company in 2021.”
(II) main financial data and indicators:
Unit: RMB
Year on year increase or decrease of the project from December 31, 2021 to December 31, 2020
1. Total operating income 5747133870854472897912 5.50%
2. Total profit 5823206772302241603 – 74.71%
3. Shares attributable to listed companies 1477269721983834825 – 92.55%
Eastern net profit
4. Total assets 8073376928980843980813 – 0.14%
5. Owner’s equity or shareholder’s equity 6844833107868 Hangzhou Chang Chuan Technology Co.Ltd(300604) 106 0.22%
Rights and interests
6. Shares attributable to listed companies 1.3487 1.3458 0.22%
East’s net assets per share
7. Earnings per share 0.0029 0.0391 – 92.58%
8. Weighted average net assets closed 0.22% – 2.95% – 2.73%
Profit rate
9. Operating activities per share generated 0.1021 0.1909 – 46.53%
Cash flow of
2、 Analysis of financial status, operating results and cash flow
(I) assets
Unit: RMB
Increase / decrease ratio of the project from December 31, 2021 to December 31, 2020
Monetary capital 23938478616 29.65% 14223649787 17.59% 68.30%
Notes receivable 3201037191 3.96% 3211656337 3.97% – 0.33%
Accounts receivable 9686692732 12.00% 11360605477 14.05% – 14.73%
Receivables financing 3104768669 3.85% 2075681382 2.57% 49.58%
Prepayment 1171571852 1.45% 1799964831 2.23% – 34.91%
Other receivables 409980609 0.51% 3404301952 4.21% – 87.96%
Inventory 7335657077 9.09% 7279855345 9.00% 0.77%
Other current assets 119104693 0.15% 96310788 0.12% 23.67%
Total current assets 48967291439 60.65% 43452025899 53.75% 12.69%
long-term receivables
Long term equity investment 3058992200 3.79% 5826739406 7.21% – 47.50%
Fixed assets 22418870947 27.77% 24577982256 30.40% – 8.78%
Construction in progress investment real estate
Intangible assets 5829267548 7.22% 6416295747 7.94% – 9.15%
Long term deferred expenses of goodwill
Deferred income tax assets 459347155 0.57% 562178705 0.70% – 18.29%
Other non current assets 0.00% 8758800 0.01% – 100.00%
Total non current assets 31766477850 39.35% 37391954914 46.25% – 15.04%
Total assets 80733769289 100.00% 80843980813 100.00% – 0.14%
As of December 31, 2021, the total assets of the company were 807337700 yuan, a decrease of 1102100 yuan or 0.14% compared with the end of the previous year.
Among them, the current assets were 4896729 million yuan, accounting for 60.65% of the total assets, an increase of 551527 million yuan or 12.69% over the end of the previous year; Non current assets were 3176648 million yuan, accounting for 39.35% of the total assets, a decrease of 562548 million yuan or 15.04% compared with the end of the previous year.
(1) The ending balance of monetary capital was 239384800 yuan, an increase of 971483 million yuan or 68.30% over the beginning of the period, mainly due to the increase of 518001 million yuan in net cash flow from operating activities and 32.5 million yuan in cash received from investment recovery in the current period.
(2) The ending balance of notes receivable was 320104 million yuan, a decrease of 106200 yuan or 0.33% compared with the beginning of the period, mainly due to the decrease of undue notes receivable received in the current period.
(3) The closing balance of accounts receivable financing was 310477 million yuan, an increase of 102909 million yuan or 49.58% over the beginning of the period, mainly due to the increase of undue notes receivable received in the current period.
(4) The ending balance of prepayment was 117157 million yuan, a decrease of 6.2839 million yuan or 34.91% compared with the beginning of the period, mainly because the prepayment of foreign trade export commodities in the previous period had been written off in the current period.
(5) The ending balance of other receivables was 4.0998 million yuan, a decrease of 299432 million yuan or 87.96% compared with the beginning of the period, mainly due to the recovery of 32.5 million yuan from the transfer of financial lease contract of Guizhou cloud Guide Technology Co., Ltd.
(6) The ending balance of other current assets was 1.119 million yuan, an increase of 227900 yuan over the beginning of the period, mainly due to the increase of 962200 yuan of input tax to be certified at the end of the period and the decrease of 713000 yuan of withholding tax.
(7) The ending balance of long-term equity investment was 305899 million yuan, a decrease of 276775 million yuan compared with the beginning of the period, mainly due to the provision for impairment of 287993 million yuan for kangci medical in the current period.
(8) The ending balance of deferred income tax assets was 4.5935 million yuan, a decrease of 1.0283 million yuan compared with the beginning of the period, mainly due to the decrease of deductible temporary differences of income tax in the current period.
(II) liabilities
Unit: RMB
Increase / decrease ratio of the project from December 31, 2021 to December 31, 2020
Short term loan 3110544840 25.32% 2016391694 16.08% 54.26%
Accounts payable 1412368340 11.50% 1029663615 8.21% 37.17%
Advance receipts – 0.00% 0.00%
Increase / decrease ratio of the project from December 31, 2021 to December 31, 2020
Contract liabilities 255773007 2.08% 2398680067 19.12% – 89.34%
Payroll payable 559962094 4.56% 642351722 5.12% – 12.83%
Tax payable 1199767459 9.77% 1116854065 8.90% 7.42%
Other payables 1680794906 13.68% 1529980682 12.20% 9.86%
Other current liabilities 571930956 4.66% 311828409 2.49% 83.41%
Total current liabilities 8791141602 71.56% 9045750254 72.12% – 2.81%
Deferred income 19623033 0.16% 22952877 0.18% – 14.51%
Deferred income tax liabilities 3474673576 28.28% 3474673576 27.70% 0.00%
Total non current liabilities 3494296609 28.44% 3497626453 27.88% – 0.10%
Total liabilities 12285438211 100.00% 12543376707 100.00% – 2.06%
As of December 31, 2021, the total liabilities of the company were 122854400 yuan, a decrease of 2579400 yuan or 2.06% compared with the end of the previous year. Among them, current liabilities were 879114 million yuan, accounting for 71.56% of the total liabilities, a decrease of 2.81% over the end of the previous year, and non current liabilities were 34.943 million yuan, accounting for 28.44% of the total liabilities, a decrease of 0.10% over the end of the previous year.
(1) The ending balance of short-term loans was 311054 million yuan, an increase of 109415 million yuan or 54.26% over the beginning of the period, mainly due to the increase of bank short-term mortgage loans in the current period.
(2) The ending balance of accounts payable was 141237 million yuan, an increase of 3.827 million yuan or 37.17% over the beginning of the period, mainly due to the increase of 2.1045 million yuan and 1.7267 million yuan respectively in the balance payable of Guangdong Jiaying Pharmaceutical Co.Ltd(002198) , Jinsha pharmaceutical in the current period. (3) The ending balance of contract liabilities was 2.5577 million yuan, a decrease of 214291 million yuan or 89.34% compared with the beginning of the period, mainly due to the cancellation of 244889 million yuan of advance receipts from Jiaying pharmaceutical in the previous year.
(4) The ending balance of employee compensation payable was 5.5996 million yuan, a decrease of 823900 yuan or 12.83% compared with the beginning of the period, mainly due to the decrease in the total number of personnel and unpaid wages at the end of the period.
(5) The ending balance of other current liabilities was 5.7193 million yuan, an increase of 2.601 million yuan over the beginning of the period, mainly due to the increase in the endorsement business of undue bank acceptance bills of “non-6 + 9 banks” in the current period.
(III) shareholders’ equity
