Profit Cultural & Creative Group Co.Ltd(300640)
Financial statement report of 2021
According to the relevant provisions of the company law and the articles of association, various financial indicators and financial data of the company have been audited and confirmed by Huaxing Certified Public Accountants (special general partnership), and the proposed financial final accounts for 2021 are reported as follows:
1、 Audit of the company's financial statements in 2021
The financial statements of the company in 2021 have been audited by Huaxing Certified Public Accountants (special general partnership) and issued the audit report with unqualified opinions according to the standard of Huaxing Shenzi [2022] No. 22003330018. The audit opinion of the accountant is that the financial statements of the company are prepared in accordance with the accounting standards for business enterprises in all major aspects, and fairly reflect the financial position of the company as of December 31, 2021 and the operating results and cash flow of 2021.
2、 Main financial data and indicators of the company in 2021
Unit: 10000 yuan
Change range of the project from 2021 to 2020
Operating income 80670125602969 43.98%
Operating profit 194521424045 - 54.13%
Total profit 201468419617 - 51.99%
Net profit 207790390057 - 46.73%
Net profit attributable to shareholders of the parent company 207790390057 - 46.73%
Basic earnings per share (yuan / share) 0.0773 0.1765 - 56.20%
3、 Analysis of financial status, operating results and cash flow
(I) assets and liabilities
Unit: 10000 yuan
Change range of the project at the end of 2021 and 2020
Monetary capital 1729298565171 205.98%
Accounts receivable 16525961063619 55.37%
Advance payment 250377203830 22.84%
Other receivables 438997385935 13.75%
Inventory 826.02 738.27 11.89%
Other current assets 542.77 341.95 58.73%
Total current assets 42081462326576 80.87%
Investment real estate 576.57 603.63 - 4.48%
Fixed assets 162616159497 1.96%
Construction in progress 19310821198584 61.11%
Use right assets 335.93-100.00%
Intangible assets 1943494133816135236%
Deferred income tax assets 212.32 129.59 63.84%
Other non current assets - 941695 -100.00%
Total non current assets
Total assets 83578204833490 72.91%
Short term loan 700755600634 16.67%
Accounts payable 505662509533 -0.76%
Contract liabilities 192828180287 6.96%
Payroll payable 203.02 189.50 7.13%
Taxes payable 76.22 43.38 75.70%
Other payables 766.00 591.09 29.59%
Non current liabilities due within one year: 279.24-100.00%
Total current liabilities 15316921372851 11.57%
Lease liabilities 86.54-100.00%
Deferred income 600.00 -
Total non current liabilities 686.54 600.00 14.42%
Total liabilities 1 Wuhan Yangtze Communication Industry Group Co.Ltd(600345) 1432851 11.69%
1. Monetary capital: 1729298 million yuan at the end of the period, up from 565171 million yuan at the end of the previous year, an increase of 205.98%, mainly due to the company's receipt of funds raised by issuing shares to specific objects.
2. Accounts receivable: 1652596 million yuan at the end of the period, compared with 1063619 million yuan at the end of the previous year, an increase of 55.37%, mainly due to the growth of the business scale of the expanded business, and the corresponding growth of the scale of accounts receivable.
An increase of 22.84% was mainly due to the prepayment of part of the supplier's payment for the purchase of raw materials.
4. Other receivables: 438997 million yuan at the end of the period, compared with 385935 million yuan at the end of the previous year, an increase of 13.75%, mainly due to the increase of deposit, prepaid expenses and tax refund receivable of the new business e-commerce department.
5. Inventory: 8.2602 million yuan at the end of the period, compared with 7.3827 million yuan at the end of the previous year, an increase of 11.89%, mainly due to the inventory of new e-commerce departments.
6. Other current assets: 5.4277 million yuan at the end of the period, compared with 3.4195 million yuan at the end of the previous year, an increase of 58.73%, mainly due to the increase of prepaid taxes in the current period.
7. Investment real estate: 5.7657 million yuan at the end of the period, compared with 6.0363 million yuan at the end of the previous year, a decrease of 4.48%, mainly due to depreciation and amortization.
8. Fixed assets: 162616 million yuan at the end of the period, compared with 159497 million yuan at the end of the previous year, an increase of 1.96%, mainly due to the addition of new equipment by employees.
9. Construction in progress: 193108200 yuan at the end of the period, up from 1198584 million yuan at the end of the previous year, an increase of 61.11%, mainly due to the increased investment in construction in progress.
10. Right to use assets: 3.3593 million yuan at the end of the period, up 100% from 0.00 yuan at the end of the previous year, mainly due to the implementation of the new leasing standards by the company from January 1, 2021.
11. Intangible assets: 1943494 million yuan at the end of the period, compared with 133816 million yuan at the end of the previous year, an increase of 135236%, mainly due to the prepayment of land by the subsidiary in the previous period, and the transfer of real estate ownership certificate to intangible assets in the current period.
12. Deferred income tax assets: 2.2132 million yuan at the end of the period, compared with 1.2959 million yuan at the end of the previous year, an increase of 63.84%, mainly due to the increase in the provision for credit impairment in the current period.
13. Other non current assets: RMB 0.00 at the end of the period, compared with RMB 941695 million at the end of the previous year, a decrease of 100%, mainly due to the prepayment of land by the subsidiary in the previous period, and the transfer of real estate ownership certificate to intangible assets in the current period.
14. Short term borrowings: 700755 million yuan at the end of the period, compared with 60.634 million yuan at the end of the previous year, an increase of 16.67%, mainly due to new short-term borrowings for operation.
15. Accounts payable: 505662 million yuan at the end of the period, compared with 509533 million yuan at the end of the previous year, a decrease of 0.76%, mainly due to the non payment of payment for goods at the end of the period.
16. Contract liabilities: 192828 million yuan at the end of the period, compared with 180287 million yuan at the end of the previous year, an increase of 6.96%, mainly due to the increase of orders and advance receipts at the end of the period.
17. Employee compensation payable: 2030200 yuan at the end of the period, compared with 1895000 yuan at the end of the previous year, an increase of 7.13%, mainly due to the increase of employees and salary standards in the current period.
18. Taxes payable: 762200 yuan at the end of the period, 433800 yuan at the end of the previous year, an increase of 75.70%, mainly due to the increase of enterprise income tax payable and individual income tax withheld and remitted in the current period. 19. Other payables: 7.66 million yuan at the end of the period, compared with 5.9109 million yuan at the end of the previous year, an increase of 29.59%, mainly due to the increase of guarantee funds in the current period.
20. Non current liabilities due within one year: 2.7924 million yuan at the end of the period, up 100% from 0.00 yuan at the end of the previous year, mainly due to the lease payable arising from the implementation of the new lease standards by the company from January 1, 2021.
21. Lease liabilities: 865400 yuan at the end of the period, up 100% from 0.00 yuan at the end of the previous year, mainly due to the lease payables arising from the implementation of the new lease standards by the company from January 1, 2021.
(II) shareholders' equity
Unit: 10000 yuan
Change range of the project at the end of 2021 and 2020
Paid in capital (or share capital) 28685032207740 29.93%
Capital reserve 2855591220775119344%
Surplus reserve 340824328833 3.65%
Undistributed profit 737841 Shenzhen Yhlo Biotech Co.Ltd(688575) 7.15%
Owned by the parent company 67574753400639 98.71%
Total equity of investors
1. Paid in capital: 2868503 million yuan at the end of the period, up from 220774 million yuan at the end of the previous year, an increase of 29.93%, mainly due to the company's receipt of funds raised by issuing shares to specific objects. 2. Capital reserve: 285559100 yuan at the end of the period, up from 220775 million yuan at the end of the previous year, an increase of 119344%, mainly due to the increase of capital reserve by the company's non-public offering of shares.
3. Surplus reserve: 340824 million yuan at the end of the period, compared with 328833 million yuan at the end of the previous year, an increase of 3.65%, which is the legal surplus reserve withdrawn by the company.
4. Undistributed profit: 737841 million yuan at the end of the period, up from the previous year
