Shenzhen Crastal Technology Co.Ltd(300824)
Financial statement report of 2021
In 2021, the company's overall business scale continued to expand and its brand influence continued to increase. "Beiding buydeem" independent brand business, accelerate the launch of more excellent products, continuously improve user service and experience, and constantly explore more intuitive, more yuan and richer brand presentation methods. In addition, the company actively expanded overseas markets, further covered more users while improving user stickiness, and achieved significant structural growth in the independent brand business of "Beiding buydeem". At the same time, the OEM / ODM business has gradually recovered, which has jointly promoted the continuous growth of the company's overall operating revenue.
The financial statements of 2021 are reported as follows: I. audit of the company's financial statements and changes in the scope of consolidation in 2021
The 2021 financial statements of the company have been audited by ShineWing Certified Public Accountants (special general partnership) and issued the standard unqualified audit report (xyzh / 2022szaa30089). The audit opinion of the accountant is: Shenzhen Crastal Technology Co.Ltd(300824) financial statements are prepared in accordance with the accounting standards for business enterprises in all major aspects, and fairly reflect the consolidated and parent company's financial situation of Shenzhen Crastal Technology Co.Ltd(300824) company as of December 31, 2021, as well as the consolidated and parent company's operating results and cash flow in 2021.
The changes of consolidation scope in this year are as follows:
On January 7, 2021, the company established a new subsidiary, equipment trading limited, with a shareholding ratio of 100%.
On May 28, 2021, the company newly established sun Dingbei (Beijing) Technology Co., Ltd., with a registered capital of 50000 yuan and a shareholding ratio of 100%.
On June 22, 2021, the company established a new subsidiary buydeem Trading Limited, with a shareholding ratio of 100%. 2、 Profit realization
Amount: RMB 10000
Year on year increase or decrease of the project from 2021 to 2020
1、 Operating income 8469137008754 20.84% 2
2、 Operating cost 4280973404037 25.76% 4
Taxes and surcharges 506.77 494.80 2.42%
Sales expenses 2163951672214 29.41% 8
Administrative expenses 684881570346 20.08%
R & D expenses 307790264356 16.43%
Financial expenses 481.63 506.12 - 4.84%
Plus: other income 187545110638 69.51%
Investment income: 921368%
Income from changes in fair value -127.59 44.66 -385.69%
Credit impairment loss -22.07 -9.67 128.23%
Asset impairment loss -140.83 -170.64 -17.47%
Income from asset disposal 30.00 -97.93 -130.64%
Non operating income 105.21 97.54 7.86%
Non operating expenditure 335.93 193.85 73.29%
3、 Total profit 1170881167622 0.28% 0
Income tax expense 859.88164124 - 47.61%
4、 Net profit attributable to shareholders of the parent company 1084891003498 8.11% 2
Basic earnings per share (yuan) 0.4990 0.5275 - 5.40%
During the reporting period, the company realized a total profit of 117088 million yuan, an increase of 0.28% over last year, and the net profit attributable to the owner of the parent company was 1084892 million yuan, an increase of 8.11% over last year. The changes of main projects are as follows:
1. During the reporting period, the operating revenue was 8469132 million yuan, an increase of 20.84% over last year, mainly due to the growth trend of "Beiding buydeem" independent brand and OEM / ODM business, of which the independent brand business increased by 26.15% over last year
2. During the reporting period, the operating cost was 4280974 million yuan, an increase of 25.76% over last year, and the gross profit margin of product sales decreased compared with last year, which was mainly affected by the following factors: a) the cost of raw materials increased; b) Rising international freight rates and increasing logistics costs; c) Exchange rate changes.
3. During the reporting period, the sales expense was 216395800 yuan, an increase of 29.41% over last year, mainly due to the growth of independent brand business and the increase of the expenses of the company's online mall, and the corresponding expenses also increased significantly with the company's strengthening of talent cultivation, brand promotion and the expansion of offline self operated stores.
4. During the reporting period, the management expense was 684881 million yuan, an increase of 20.08% over last year, mainly due to the increase of employee salary and rental cost.
5. During the reporting period, the R & D expenditure was 30.779 million yuan, an increase of 16.43% over last year, mainly due to the increase of employee salary and the increase of R & D project cost caused by new product development.
6. Other income during the reporting period was 187545 million yuan, an increase of 69.51% over last year, mainly due to the immediate refund of value-added tax of software enterprises received by subsidiaries.
7. During the reporting period, the income from changes in fair value was -1275900 yuan, a decrease of 385.69% over last year, mainly due to changes in the fair value of securities investment in the current period.
8. During the reporting period, the credit impairment loss was -220700 yuan, an increase of 128.23% over last year, mainly due to the increase of bad debt provision due to the increase of accounts receivable during the reporting period.
9. During the reporting period, the income from asset disposal was 300000 yuan, an increase of 130.64% over last year, mainly due to the increase in the income from the disposal of fixed assets of the company this year.
10. During the reporting period, the non operating expenditure was 3.3593 million yuan, an increase of 73.29% over last year, mainly due to the donation of the charity project of "flood control and flood fighting in Henan".
11. During the reporting period, the income tax expense was 8.5988 million yuan, a decrease of 47.61% compared with last year, which was mainly due to the fact that the company enjoyed the tax preference of R & D plus deduction for the superposition of R & D expenses in the current period and the previous period according to the adjustment and management requirements of the national R & D plus Deduction Policy. 3、 Assets and liabilities (I) assets:
Amount: RMB 10000 yuan accounting for the proportion of total assets
project
Year on year increase or decrease at the end of 2021 and the beginning of 2021
Monetary capital 44350825088961 - 12.85% 45.39% 58.31%
Trading financial assets 291138504466 - 42.29% 2.98% 5.78%
Accounts receivable 502551422709 18.89% 5.14% 4.84%
Prepayment 161057108764 48.08% 1.65% 1.25%
Other receivables 138033 996.91 38.46% 1.41% 1.14%
Inventory 21982361200520 83.11% 22.50% 13.76%
Non 300000 - 100.00% 3.07% 0.00% current assets due within one year
Other current assets 317.82 509.02 - 37.56% 0.33% 0.58%
Net value of fixed assets 513872409798 25.40% 5.26% 4.70%
Construction in progress 138026 759.32 81.78% 1.41% 0.87%
Right of use assets 811524622935 30.27% 8.31% 7.14%
Intangible assets 624.48 515.68 21.10% 0.64% 0.59%
Long term deferred expenses 132471 617.72 114.45% 1.36% 0.71%
Deferred income tax assets 543.70 293.44 85.29% 0.56% 0.34%
Total assets 97705908727361 11.95% 100.00% 100.00%
At the end of 2021, the total assets of the company were 977059 million yuan, an increase of 11.95% over the beginning of the year, mainly due to the company
Strategic stock, due to the increase of inventory. The current assets are 805787900 yuan, accounting for 82.47% of the total assets, maintaining good liquidity. The changes of main items during the reporting period are as follows:
1. Trading financial assets decreased by 213328 million yuan compared with the beginning of the year, mainly financial assets held at the end of the period
Due to the decrease of products.
2. The prepayment increased by 48.08% compared with the beginning of the year, mainly due to the increase of prepaid e-commerce expenses and equipment investment in the current period.
3. Other receivables increased by 38.46% over the beginning of the year, mainly due to the new lease deposit in the current period.
4. The inventory increased by 83.11% over the beginning of the year, mainly due to the growth of independent brand business, the expansion of various channels, regions and categories, as well as the uncertainty of the supply chain during the epidemic, and the increase of the company's inventory of raw materials and finished products.
5. The non current assets due within one year increased by 100% compared with the beginning of the year, mainly due to the purchase of large certificates of deposit by the company's idle funds.
6. Other current assets decreased by 37.56% compared with the beginning of the year, mainly due to the decrease of VAT allowance at the end of the period.
7. The construction in progress increased by 81.78% over the beginning of the year, mainly due to the company's active implementation of digital projects in the current period, which was not completed at the end of the period.
8. The right to use assets increased by 30.27% over the beginning of the year, mainly due to the newly rented self operated stores and warehouses in the current period.
Due to cost carry forward.
10. Deferred income tax assets increased by 85.29% over the beginning of the year, mainly due to the increase of deductible losses of the parent company in the current period and the increase of deferred income tax related to leased assets. (II) liabilities:
Amount: ratio of RMB 10000 to total liabilities
