Beijing Scitop Bio-Tech Co.Ltd(300858)
Financial statement report of 2021
1、 Audit of financial statements in 2021
Beijing Scitop Bio-Tech Co.Ltd(300858) (hereinafter referred to as “the company”) audited the 2021 financial statements by Zhongshen Zhonghuan Certified Public Accountants (special general partnership) and issued a standard unqualified audit report (Zhonghuan Shenzi (2022) 0110484). Zhongshen Zhonghuan Certified Public Accountants (special general partnership) believes that the company’s financial statements have been prepared in accordance with the accounting standards for business enterprises and relevant regulations, It fairly reflects the financial position of the company as of December 31, 2021 and the operating results and cash flow of 2021 in all major aspects. 2、 Main financial data and financial indicators
Unit: Yuan
The year of 2021 to 2020 is higher than that of 2019 of the previous year
Increase or decrease
Operating income 3646175162833915888776 7.51% 30809895638
109539375249657680981 13.42% of the net profit attributable to the shareholders of the listed company 9328412894
Net profit after deducting non recurring profit and loss: 83058666599063467032 – 8.36% 8505131047
Cash flow from operating activities 110267209786667195304 65.39% net 9827095440
Basic earnings per share (yuan / share) 0.74 0.76 – 2.63% 0.84
Diluted earnings per share (yuan / share) 0.74 0.76 – 2.63% 0.84
Weighted average return on net assets: 11.46%, 15.33% – 3.87%, 26.41%
At the end of 2021 and 2020, the increase and decrease of the project at the end of this year compared with the end of 2019 of the previous year
Total assets 10407292350099924581207 4.15% 46596913496
9673967662193258720888 3.73% 39982890852 net assets attributable to shareholders of listed companies III. financial status, operating results and cash flow analysis
Unit: Yuan
Increase and decrease range of the project from December 31, 2021 to December 31, 2020
Monetary capital 4818233800620229203168 138.18%
Trading financial assets 915484973616840000000 – 45.64%
Notes receivable 420334165430471865 – 2.36%
Accounts receivable 1150871704611987171703 – 3.99%
Prepayment 565649549123585462 357.70%
Other receivables 4239406314666200 189.06%
Inventory 52847628964473416755 18.14%
Other current assets 9993588022622381077 – 99.56%
Long term equity investment 243141234117324650 107.24%
Fixed assets 2012293929111505131872 74.90%
Construction in progress 3492312029336993972 – 96.26%
Right of use assets 851112440 N.A
Intangible assets 54158008911882201734 187.74%
Goodwill 191333443 0.00%
Long term deferred expenses 2838357166794443 – 57.51%
Deferred income tax assets 256746753103904863 147.10%
Other non current assets 1355253334 N.A
Total assets 10407292350099924581207 4.15%
At the end of 2021, the company’s total assets amounted to 1040729200 yuan, an increase of 4.15% over the end of the previous year.
The main account changes are as follows:
1. Monetary capital increased by 138.18% over the end of the previous year, mainly due to the recovery of the principal and interest of bank time deposits and financial products that were not due at the beginning of the year in the reporting period.
2. Trading financial assets decreased by 45.64% compared with the end of the previous year, mainly due to the rolling purchase of bank financial products during the reporting period.
3. The advance payment increased by 357.70% compared with the end of the previous year, mainly due to the increase of advance purchase payment at the end of the reporting period.
4. Other receivables increased by 189.06% over the end of the previous year, mainly due to the new rent deposit during the reporting period.
5. Other current assets decreased by 99.56% compared with the end of the previous year, mainly due to the decrease of undue bank time deposits at the end of the reporting period.
6. The long-term equity investment increased by 107.24% over the end of the previous year, mainly due to the investment in associated enterprises during the reporting period.
7. Fixed assets increased by 74.90% over the end of the previous year, mainly due to the conversion of construction in progress of the original R & D center into fixed assets during the reporting period.
8. Construction in progress decreased by 96.26% compared with the end of the previous year, mainly due to the conversion of construction in progress of the original R & D center construction project into fixed assets during the reporting period.
9. The increase of right of use assets compared with the end of the previous year is mainly due to the recognition of right of use assets in accordance with the new lease standards in the reporting period.
10. Intangible assets increased by 187.74% over the end of the previous year, mainly due to the purchase of land for raised investment projects in the reporting period.
11. The long-term deferred expenses decreased by 57.51% compared with the end of the previous year, mainly due to the amortization of decoration and transformation expenses during the reporting period.
12. The deferred income tax assets increased by 147.10% compared with the end of the previous year, mainly due to the provision of equity incentive expenses and the deferred tax generated from the unrealized profits of internal transactions during the reporting period.
13. Other non current assets increased compared with the end of the previous year, mainly due to the purchase of large bank deposits and prepayments for engineering equipment during the reporting period.
(II) analysis of liabilities and shareholders’ equity
Unit: Yuan
Increase and decrease range of the project from December 31, 2021 to December 31, 2020
Accounts payable 27349548644634702951 – 40.99%
Contract liabilities 1799603072222919242 707.29%
Payroll payable 868437809886646314 – 2.05%
Taxes payable 516303117546747830 – 5.57%
Other payables 136339004138240721 – 1.38%
Non current liabilities due within one year 125499849 N.A
Other current liabilities 6635411714233356 366.19%
Lease liabilities 735772128 N.A
Deferred income 218620917117500000 86.06%
Deferred income tax liabilities 131362 Hengbao Co.Ltd(002104) 869905 25.26%
Total liabilities 73332468796665860319 10.01%
Share capital 148531845008251769200 80.00%
Capital reserve 5308753937758910167268 – 9.88%
Surplus reserve: 3470937231524%
Undistributed profit 2530525057223293631041 8.64%
Total shareholders’ equity 9673967662193258720888 3.73%
At the end of 2021, the total liability was 733325 million yuan, an increase of 10.01% over the end of the previous year; The amount of shareholders’ equity was 9673968 million yuan, an increase of 3.73% over the end of the previous year. The main account changes are as follows:
1. Accounts payable decreased by 40.99% compared with the end of the previous year, mainly due to the current reporting period
