东方嘉盛:关于同一控制下企业合并追溯调整财务数据的公告

证券代码:002889           证券简称:东方嘉盛        公告编号:2020-047


                 深圳市东方嘉盛供应链股份有限公司

          关于同一控制下企业合并追溯调整财务数据的公告

    本公司及董事会全体成员保证信息披露的内容真实、准确、完整,没有虚假
记载、误导性陈述或重大遗漏。


    深圳市东方嘉盛供应链股份有限公司(以下简称“公司”)于 2020 年 10
月 29 日召开第四届董事会第十八次会议,会议审议通过了《关于同一控制下企
业合并追溯调整财务数据的议案》,现将相关情况公告如下:


一、本次追溯调整基本情况
    公司于 2020 年 9 月 4 日与孙卫平女士签订关于深圳市前海光焰控股有限公
司 (以下简称“前海光焰控股”)《股权转让协议》,收购其持有的前海光焰
控股 100%的股权,股权转让价格 1,304.16 万元。已于 2020 年 9 月 27 日完成
工商登记变更。
    在本次交易实施前后,公司与前海光焰控股受同一股东控制,因此公司本次
收购属于同一控制下的企业合并。根据《企业会计准则第 20 号——企业合并》、
《企业会计准则第 33 号——合并财务报表》等相关规定,同一控制下的企业合
并,合并方在合并中取得的净资产的账面价值与支付的合并对价账面价值(或发
行股份面值总额)的差额,应当调整资本公积;资本公积不足冲减的,调整留存
收益。在合并当期编制合并财务报表时,应当对报表的期初数进行调整,同时应
当对比较报表的有关项目进行调整。在编制比较报表时,应将被合并方的有关资
产、负债并入,同时因合并而增加的净资产在比较报表中调整所有者权益项下的
资本公积(资本溢价或股本溢价)。对于被合并方在企业合并前实现的留存收益
(盈余公积和未分配利润之和)中归属于合并方的部分,自资本公积转入留存收
益。


二、追溯调整对财务状况和经营结果的影响
     按照上述规定,公司对 2019 年年末及 2019 年 1-9 月相关财务报表数据进
行了追溯调整,具体调整情况如下:
1、 追溯调整对合并资产负债表 2019 年年末数据的影响(未经审计)
                                                                      单位:人民币元
                              2019 年年末         2019 年年末
                 项目                                                 影响金额
                              (调整前)          (调整后)
流动资产:
   货币资金                    3,097,309,576.53    3,118,130,908.98     20,821,332.45
   交易性金融资产              2,488,680,713.98    2,488,680,713.98                 -
   应收账款                    4,158,230,975.21    4,158,230,975.21                 -
   预付款项                       73,897,089.79      73,897,089.79                  -
   其他应收款                    352,455,953.95     364,191,137.56      11,735,183.61
     其中:应收利息                           -         999,743.61        999,743.61
   存货                           55,445,945.21      55,445,945.21                  -
   其他流动资产                1,428,254,698.25    1,489,254,750.85     61,000,052.60
流动资产合计                  11,654,274,952.92   11,747,831,521.58     93,556,568.66
非流动资产:
   发放贷款和垫款                             -      74,431,209.40      74,431,209.40
   长期股权投资                   30,628,735.27      30,628,735.27                  -
   其他非流动金融资产             15,000,000.00      15,000,000.00                  -
   固定资产                      213,119,662.13     213,182,479.85          62,817.72
   在建工程                       11,648,377.69      11,648,377.69                  -
   无形资产                       64,743,652.93      64,743,652.93                  -
   商誉                           17,330,780.76      17,330,780.76                  -
   长期待摊费用                     124,939.51          124,939.51                  -
   递延所得税资产                  4,204,804.68        8,434,201.26      4,229,396.58
   其他非流动资产                  6,068,884.66        6,068,884.66                 -
非流动资产合计                   362,869,837.63     441,593,261.33      78,723,423.70
资产总计                      12,017,144,790.55   12,189,424,782.91    172,279,992.36

流动负债:

   短期借款                    6,128,252,926.85    6,128,252,926.85                 -
   应付账款                    4,094,711,808.44    4,094,746,909.78         35,101.34
   预收款项                       31,980,092.40      31,980,092.40                  -
   应付职工薪酬                    8,849,085.14        9,415,602.18       566,517.04
   应交税费                       50,335,609.67      51,797,855.30       1,462,245.63
   其他应付款                     63,388,180.12     219,212,642.08     155,824,461.96
     其中:应付利息                   31,645.32          31,645.32                  -
              应付股利            38,959,635.29      38,959,635.29                  -
   一年内到期的非流动负债          3,000,000.00        3,000,000.00                 -
流动负债合计                               10,380,517,702.62       10,538,406,028.59          157,888,325.97
非流动负债:
   长期借款                                   18,136,020.00               18,136,020.00                     -
   递延收益                                     3,144,667.73               3,144,667.73                     -
   递延所得税负债                               6,473,799.26               6,473,799.26                     -
非流动负债合计                                27,754,486.99               27,754,486.99                     -
负债合计                                   10,408,272,189.61       10,566,160,515.58          157,888,325.97
所有者权益:
   股本                                      138,101,429.00           138,101,429.00                        -
   资本公积                                  484,262,919.20           484,262,919.20                        -
   其他综合收益                                    -8,064.59                  -8,064.59                     -
   盈余公积                                   74,931,907.54               74,931,907.54                     -
   一般风险准备                                            -               1,369,774.92          1,369,774.92
   未分配利润                                881,279,762.62           894,301,654.09            13,021,891.47
归属于母公司所有者权益合计                  1,578,567,953.77         1,592,959,620.16           14,391,666.39
    少数股东权益                              30,304,647.17               30,304,647.17                     -
所有者权益合计                              1,608,872,600.94         1,623,264,267.33           14,391,666.39
负债和所有者权益总计                       12,017,144,790.55       12,189,424,782.91          172,279,992.36




2、追溯调整对合并利润表 2019 年 1-9 月数据的影响(未经审计)
                                                                                             单位:人民币元
                                                    2019 年 1-9 月          2019 年 1-9 月
                        项目                                                                     影响金额
                                                      (调整前)              (调整后)
一、营业总收入                                      10,531,524,718.18       10,540,062,467.53 8,537,749.35
   其中:营业收入                                   10,531,524,718.18       10,531,524,718.18               -
           利息收入                                                   -          8,537,749.35 8,537,749.35
二、营业总成本                                      10,419,774,368.15       10,422,406,730.76 2,632,362.61
   其中:营业成本                                   10,381,202,517.83       10,381,208,681.41        6,163.58
           税金及附加                                    1,843,677.73            1,894,243.76      50,566.03
           销售费用                                     11,853,540.66           13,624,831.53 1,771,290.87
           管理费用                                     40,873,668.73           43,085,990.76 2,212,322.03
           研发费用                                      1,272,230.67            1,272,230.67               -
           财务费用                                    -17,271,267.47          -18,679,247.37 -1,407,979.90
              其中:利息费用                           101,132,311.70          101,132,311.70               -
                    利息收入                            94,778,228.67           96,198,445.73 1,420,217.06
   加:其他收益                                         20,841,123.88           20,845,345.61        4,221.73
       投资收益(损失以“-”号填列)                   16,156,406.68           16,156,406.68               -
       其中:对联营企业和合营企业的投资收益                533,295.06              533,295.06               -
       公允价值变动收益(损失以“-”号填列)           -5,416,498.63           -5,416,498.63               -
       信用减值损失(损失以“-”号填列)                -1,644,943.52           -6,035,872.35 -4,390,928.83
        资产减值损失(损失以“-”号填列)                 370,909.80             370,909.80                 -
        资产处置收益(损失以“-”号填列)                 148,106.10             148,106.10                 -
三、营业利润(亏损以“-”号填列)                    142,205,454.34         143,724,133.98 1,518,679.64
    加:营业外收入                                         43,929.31              43,929.31                 -
    减:营业外支出                                         41,387.70              41,387.70                 -
四、利润总额(亏损总额以“-”号填列)                142,207,995.95         143,726,675.59 1,518,679.64
    减:所得税费用                                     23,998,177.84          24,377,475.23       379,297.39
五、净利润(净亏损以“-”号填列)                    118,209,818.11         119,349,200.36 1,139,382.25
  (一)按经营持续性分类
    1.持续经营净利润(净亏损以“-”号填列)          118,209,818.11         119,349,200.36 1,139,382.25
    2.终止经营净利润(净亏损以“-”号填列)
  (二)按所有权归属分类
    1.归属于母公司所有者的净利润                      115,072,761.38         116,212,143.63 1,139,382.25
    2.少数股东损益                                      3,137,056.73           3,137,056.73                 -
六、其他综合收益的税后净额                                          -                       -               -
七、综合收益总额                                      118,209,818.11         119,349,200.36 1,139,382.25
    归属于母公司所有者的综合收益总额                  115,072,761.38         116,212,143.63 1,139,382.25
    归属于少数股东的综合收益总额                        3,137,056.73           3,137,056.73                 -
八、每股收益:
    (一)基本每股收益                                          0.83                     0.84            0.01
    (二)稀释每股收益                                          0.83                     0.84            0.01


3、追溯调整对现金流量表 2019 年 1-9 月数据的影响(未经审计)
                                                                                            单位:人民币元
                                               2019 年 1-9 月           2019 年 1-9 月
                     项目                                                                        影响金额
                                                (调整前)               (调整后)
一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金               11,678,640,275.15        11,678,640,275.15                       -
    客户贷款及垫款所收回的现金                                  -          348,320,970.45       348,320,970.45
    收取利息、手续费及佣金的现金                                -           10,209,076.75        10,209,076.75
    收到的税费返还                                   5,175,181.84            5,175,181.84                       -
    收到其他与经营活动有关的现金                 5,577,344,803.25        5,578,769,242.04         1,424,438.79
经营活动现金流入小计                           17,261,160,260.24        17,621,114,746.23       359,954,485.99
    购买商品、接受劳务支付的现金               11,587,211,629.40        11,587,211,629.40                       -
    客户贷款及垫款所支付的现金                                  -          309,404,100.77       309,404,100.77
    支付给职工及为职工支付的现金                   34,811,599.67            40,434,910.09         5,623,310.42
    支付的各项税费                                 34,797,052.73            37,168,692.01         2,371,639.28
    支付其他与经营活动有关的现金                 5,552,810,804.33        5,553,786,302.62          975,498.29
经营活动现金流出小计                           17,209,631,086.13        17,528,005,634.89       318,374,548.76
经营活动产生的现金流量净额                         51,529,174.11            93,109,111.34        41,579,937.23
二、投资活动产生的现金流量:
   收回投资收到的现金                     15,313,901,000.00   15,460,901,000.00   147,000,000.00
   取得投资收益收到的现金                    10,876,477.97       10,876,477.97                 -
   处置固定资产、无形资产和其他长期资产
                                                228,997.00          228,997.00                 -
收回的现金净额
投资活动现金流入小计                      15,325,006,474.97   15,472,006,474.97   147,000,000.00
   购建固定资产、无形资产和其他长期资产
                                             15,501,438.88       15,501,438.88                 -
支付的现金
   投资支付的现金                         15,058,851,000.00   15,246,851,000.00   188,000,000.00
投资活动现金流出小计                      15,074,352,438.88   15,262,352,438.88   188,000,000.00
投资活动产生的现金流量净额                  250,654,036.09      209,654,036.09    -41,000,000.00
三、筹资活动产生的现金流量:
   取得借款收到的现金                      5,194,705,010.76    5,194,705,010.76                -
   收到其他与筹资活动有关的现金              36,082,806.63       36,082,806.63                 -
筹资活动现金流入小计                       5,230,787,817.39    5,230,787,817.39                -
   偿还债务支付的现金                      5,454,776,187.83    5,454,776,187.83                -
   分配股利、利润或偿付利息支付的现金        83,218,748.89       83,218,748.89                 -
筹资活动现金流出小计                       5,537,994,936.72    5,537,994,936.72                -
筹资活动产生的现金流量净额                  -307,207,119.33     -307,207,119.33                -
四、汇率变动对现金及现金等价物的影响           2,321,307.84        2,321,307.84                -
五、现金及现金等价物净增加额                  -2,702,601.29       -2,122,664.06      579,937.23
   加:期初现金及现金等价物余额             666,437,036.92      673,688,670.27      7,251,633.35
六、期末现金及现金等价物余额                663,734,435.63      671,566,006.21      7,831,570.58



三、董事会关于本次追溯调整的相关说明
     本次同一控制下企业合并追溯调整前期有关财务报表数据符合《企业会计准
则》等的规定及公司的实际情况,不存在损害公司及股东利益的情况。因此,同
意本次追溯调整财务报表数据。


四、独立董事关于本次追溯调整的独立意见
     公司独立董事认为:公司因同一控制下企业合并所进行的财务报表数据追溯
调整符合《企业会计准则》及相关指南、解释等的规定,公司按照规定对 2019 年
度期末数据及 2019 年 1-9 月相关财务报表数据进行追溯调整,客观反映公司
实际经营状况,财务核算符合相关规定,有利于提高公司会计信息质量,使公司
财务报表更加真实、准确、可靠,没有损害公司及中小股东的利益,同意公司本
次追溯调整。
五、监事会关于本次追溯调整的意见
    监事会认为:公司因收购同一控制下企业所进行的财务报表数据追溯调整符
合《企业会计准则》及其相关指南、解释等的规定,公司按照规定对 2019 年度
期末数据及 2019 年 1-9 月相关财务报表数据进行追溯调整,客观反映公司实际
经营状况,财务核算符合有关规定,没有损害公司和全体股东的合法权益,同意
本次追溯调整。


    特此公告。




                                      深圳市东方嘉盛供应链股份有限公司
                                                                  董事会
                                                      2020 年 10 月 29 日

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