上柴股份2019年第三季度报告

                          2019 年第三季度报告



公司 A 股代码:600841                           公司 A 股简称:上柴股份

公司 B 股代码:900920                           公司 B 股简称:上柴 B 股




                   上海柴油机股份有限公司
                     2019 年第三季度报告




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                                 2019 年第三季度报告




                                    目录
一、   重要提示.................................................................. 3
二、   公司基本情况 .............................................................. 3
三、   重要事项.................................................................. 5
四、   附录...................................................................... 7




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                                         2019 年第三季度报告



     一、 重要提示
     1.1 公司董事会、监事会及董事、监事、高级管理人员保证季度报告内容的真实、准确、完整,
           不存在虚假记载、误导性陈述或者重大遗漏,并承担个别和连带的法律责任。
     1.2 公司全体董事出席董事会审议季度报告。
     1.3 公司负责人蓝青松、主管会计工作负责人顾耀辉及会计机构负责人(会计主管人员)孙洁保
           证季度报告中财务报表的真实、准确、完整。
     1.4 本公司第三季度报告未经审计。


     二、 公司基本情况
     2.1 主要财务数据
                                                                           单位:元 币种:人民币
                                                                                  本报告期末比上年
                                        本报告期末              上年度末
                                                                                    度末增减(%)
总资产                               7,206,754,887.39       7,021,598,745.95                   2.64
归属于上市公司股东的净资产           3,778,633,605.59       3,721,860,119.49                   1.53
                                     年初至报告期末         上年初至上年报告       比上年同期增减
                                       (1-9 月)             期末(1-9 月)             (%)
经营活动产生的现金流量净额              259,701,146.62           8,880,173.65              2,824.51
                                     年初至报告期末         上年初至上年报告       比上年同期增减
                                       (1-9 月)             期末(1-9 月)           (%)
营业收入                             2,842,657,286.56       3,264,102,128.22                 -12.91
归属于上市公司股东的净利润               91,681,187.09         114,931,658.41                -20.23
归属于上市公司股东的扣除非经常
                                         84,793,296.24          96,664,946.63                -12.28
性损益的净利润
加权平均净资产收益率(%)                            2.44                  3.13   减少 0.69 个百分点
基本每股收益(元/股)                            0.106                 0.133                 -20.23
稀释每股收益(元/股)                           不适用                不适用                 不适用


     非经常性损益项目和金额
     √适用 □不适用
                                                                          单位:元 币种:人民币
                                                                      本期金额     年初至报告期末
                             项目
                                                                    (7-9 月)    金额(1-9 月)
非流动资产处置损益                                                    -29,313.29         -192,255.75
计入当期损益的政府补助,但与公司正常经营业务密切相关,符合
                                                                    3,232,377.00        8,201,209.00
国家政策规定、按照一定标准定额或定量持续享受的政府补助除外
委托他人投资或管理资产的损益
除同公司正常经营业务相关的有效套期保值业务外,持有交易性金
融资产、衍生金融资产、交易性金融负债、衍生金融负债产生的公
                                                                           2,169.79        29,048.93
允价值变动损益,以及处置交易性金融资产、衍生金融资产、交易
性金融负债、衍生金融负债和其他债权投资取得的投资收益
除上述各项之外的其他营业外收入和支出                                   61,103.56           84,104.70

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                                              2019 年第三季度报告



 少数股东权益影响额(税后)
 所得税影响额                                                            -505,850.56       -1,234,216.03
                               合计                                     2,760,486.50        6,887,890.85



         2.2 截止报告期末的股东总数、前十名股东、前十名流通股东(或无限售条件股东)持股情况表
                                                                                                单位:股
                  股东总数(户)                                           46,112
                                          前十名股东持股情况
                                                             持有有限    质押或冻结情况
             股东名称                 期末持股数    比例
                                                             售条件股   股份                     股东性质
             (全称)                     量        (%)                             数量
                                                             份数量     状态
上海汽车集团股份有限公司              416,452,530    48.05          0    无                 0    国有法人
无锡威孚高科技集团股份有限公司        12,987,600      1.50          0   冻结     11,739,102        其他
刘志强                                 7,991,043      0.92          0   未知                       其他
VANGUARD EMERGING MARKETS STOCK
                                       5,088,370      0.59          0   未知                       其他
INDEX FUND
VANGUARD TOTAL INTERNATIONAL
                                       4,719,515      0.54          0   未知                       其他
STOCK INDEX FUND
BOCHK INVESTMENT FUNDS-BOCHK
                                       2,754,327      0.32          0   未知                       其他
CHINA GOLDEN DRAGON FUND
中国工商银行股份有限公司-中证
上海国企交易型开放式指数证券投         2,645,917      0.31          0   未知                       其他
资基金
钱惠忠                                 2,241,031      0.26          0   未知                       其他
施阿迷                                 2,215,383      0.26          0   未知                       其他
赵洁                                   2,150,000      0.25          0   未知                       其他
                                   前十名无限售条件股东持股情况
                                               持有无限售条件流                股份种类及数量
                 股东名称
                                                 通股的数量               种类                  数量
上海汽车集团股份有限公司                             416,452,530     人民币普通股           416,452,530
无锡威孚高科技集团股份有限公司                        12,987,600     人民币普通股               12,987,600
刘志强                                                 7,991,043    境内上市外资股               7,991,043
VANGUARD EMERGING MARKETS STOCK INDEX FUND             5,088,370    境内上市外资股               5,088,370
VANGUARD TOTAL    INTERNATIONAL STOCK
                                                       4,719,515    境内上市外资股               4,719,515
INDEX FUND
BOCHK INVESTMENT FUNDS-BOCHK CHINA GOLDEN
                                                       2,754,327    境内上市外资股               2,754,327
DRAGON FUND
中国工商银行股份有限公司-中证上海国企
                                                       2,645,917     人民币普通股                2,645,917
交易型开放式指数证券投资基金
钱惠忠                                                 2,241,031    境内上市外资股               2,241,031
施阿迷                                                 2,215,383    境内上市外资股               2,215,383
赵洁                                                   2,150,000    境内上市外资股               2,150,000
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                                         2019 年第三季度报告



                                            前 10 名股东中,上海汽车集团股份有限公司与其他 9 名股
                                            东之间不存在关联关系或属于《上市公司收购管理办法》
上述股东关联关系或一致行动的说明
                                            规定的一致行动人,其他 9 名股东之间未知是否存在关联
                                            关系或一致行动人的情况。
表决权恢复的优先股股东及持股数量的说明      不适用


       2.3 截止报告期末的优先股股东总数、前十名优先股股东、前十名优先股无限售条件股东持股情
           况表
       □适用 √不适用


       三、 重要事项
       3.1 公司主要会计报表项目、财务指标重大变动的情况及原因
       √适用 □不适用
       1、应收票据较年初减少25.00%,主要原因是票据到期进行了承兑。
       2、应收账款较年初增加227.46%,主要原因是根据公司信用政策和行业特点,应收账款年中余额
       一般均比年初有所上升。
       3、存货较年初减少24.96%,主要原因是公司加强存货管理,原材料及柴油机库存减少。
       4、在建工程较年初减少42.01%,主要原因是在建项目完工,转入固定资产。
       5、销售费用较上年同期减少28.09%,主要原因是受销量减少的影响,预计售后服务费减少。
       6、研发费用较上年同期增加63.93%,主要原因是新产品项目费用增加。
       7、财务费用较上年同期变动的主要原因是受美元汇率变动的影响,汇兑收益减少。
       8、其他收益较上年同期减少55.54%,主要原因是本期收到的政府补助减少。
       9、投资收益较上年同期减少15.71%,主要原因是本期联营企业利润减少。
       10、归属于母公司所有者的净利润较上年同期减少20.23%,主要原因是本期政府补助及联营企业
       的投资收益减少。
       11、经营活动产生的现金流量净额变动的主要原因是到期承兑的应收票据增加,以及公司加强应
       收账款管理,应收款项回款好于去年。
       12、投资活动产生的现金流量净额变动的主要原因是本年支付了扬州尚颀汽车产业股权投资基金
       的投资款。


       3.2 重要事项进展情况及其影响和解决方案的分析说明
       □适用 √不适用


       3.3 报告期内超期未履行完毕的承诺事项
       □适用 √不适用




                                                5 / 24
                                 2019 年第三季度报告



3.4 预测年初至下一报告期期末的累计净利润可能为亏损或者与上年同期相比发生重大变动的警
   示及原因说明
□适用 √不适用




                                                  公司名称    上海柴油机股份有限公司
                                                 法定代表人           蓝青松
                                                       日期     2019 年 10 月 25 日




                                       6 / 24
                                       2019 年第三季度报告



     四、 附录
     4.1 财务报表
                                        合并资产负债表
                                       2019 年 9 月 30 日
     编制单位:上海柴油机股份有限公司
                                                 单位:元 币种:人民币 审计类型:未经审计
                       项目                              2019 年 9 月 30 日    2018 年 12 月 31 日
流动资产:
  货币资金                                                   2,679,721,714.43 2,498,298,949.83
  交易性金融资产
  以公允价值计量且其变动计入当期损益的金融资产                                          3,140.00
  应收票据                                                   1,411,100,104.74 1,881,394,653.42
  应收账款                                                    766,927,363.17     234,205,180.91
  预付款项                                                      4,661,571.96       4,629,336.78
  其他应收款                                                    7,512,293.11       5,595,155.20
  其中:应收利息                                                3,239,878.08       3,970,902.65
         应收股利
  存货                                                        316,970,820.52     422,385,493.64
  持有待售资产
  一年内到期的非流动资产
  其他流动资产                                                                         57,591.10
   流动资产合计                                              5,186,893,867.93 5,046,569,500.88
非流动资产:
  可供出售金融资产                                                                20,897,058.94
  持有至到期投资
  长期应收款
  长期股权投资                                                335,212,882.84     349,866,340.35
  其他权益工具投资                                            104,742,948.03
  投资性房地产                                                  5,309,239.52       5,365,725.89
  固定资产                                                   1,189,640,066.20 1,108,149,556.56
  在建工程                                                    158,948,231.64     274,084,777.48
  无形资产                                                     24,627,796.04      25,353,389.17
  开发支出
  商誉
  长期待摊费用                                                  2,334,434.13       3,647,553.33
  递延所得税资产                                              199,045,421.06     187,664,843.35
  其他非流动资产
   非流动资产合计                                            2,019,861,019.46 1,975,029,245.07
     资产总计                                                7,206,754,887.39 7,021,598,745.95
                                             7 / 24
                                       2019 年第三季度报告



流动负债:
  短期借款
  以公允价值计量且其变动计入当期损益的金融负债
  应付票据                                                    756,714,125.01    777,626,820.85
  应付账款                                                    987,536,540.17    980,559,228.25
  预收款项                                                     26,846,220.18     43,451,455.56
  应付职工薪酬                                                 94,734,312.79     81,237,916.49
  应交税费                                                     34,749,692.31     48,098,235.17
  其他应付款                                                  121,491,756.25    125,938,109.23
  其中:应付利息
       应付股利
  持有待售负债
  一年内到期的非流动负债
  其他流动负债                                               1,267,834,404.31 1,107,029,095.40
   流动负债合计                                              3,289,907,051.02 3,163,940,860.95
非流动负债:
  长期借款
  应付债券
  长期应付款
  长期应付职工薪酬                                             52,388,285.07     52,388,285.07
  预计负债
  递延收益                                                     86,732,976.00     83,589,864.00
  递延所得税负债
  其他非流动负债
   非流动负债合计                                             139,121,261.07    135,978,149.07
     负债合计                                                3,429,028,312.09 3,299,919,010.02
所有者权益(或股东权益)
  实收资本(或股本)                                          866,689,830.00    866,689,830.00
  资本公积                                                   1,131,156,369.66 1,131,156,369.66
  其他综合收益                                                 13,537,948.19      6,020,942.70
  专项储备                                                      1,073,262.75        309,967.97
  盈余公积                                                    544,231,304.13    544,483,023.27
  一般风险准备
  未分配利润                                                 1,221,944,890.86 1,173,199,985.89
  归属于母公司所有者权益(或股东权益)合计                   3,778,633,605.59 3,721,860,119.49
  少数股东权益                                                   -907,030.29       -180,383.56
   所有者权益(或股东权益)合计                              3,777,726,575.30 3,721,679,735.93
     负债和所有者权益(或股东权益)总计                7,206,754,887.39 7,021,598,745.95
     法定代表人:蓝青松        主管会计工作负责人:顾耀辉        会计机构负责人:孙洁
                                             8 / 24
                                       2019 年第三季度报告




                                       母公司资产负债表
                                       2019 年 9 月 30 日
     编制单位:上海柴油机股份有限公司
                                                   单位:元 币种:人民币 审计类型:未经审计
                      项目                              2019 年 9 月 30 日     2018 年 12 月 31 日
流动资产:
  货币资金                                                   2,610,695,041.03 2,443,271,674.40
  交易性金融资产
  以公允价值计量且其变动计入当期损益的金融资产                                          3,140.00
  应收票据                                                   1,402,572,990.30 1,870,830,399.32
  应收账款                                                    756,931,848.74     228,102,265.96
  应收款项融资
  预付款项                                                      2,432,800.00       1,575,940.00
  其他应收款                                                    7,401,083.77       5,386,896.24
  其中:应收利息                                                3,239,878.08       3,970,902.65
         应收股利
  存货                                                        283,363,605.17     384,857,686.03
  持有待售资产
  一年内到期的非流动资产
  其他流动资产
   流动资产合计                                              5,063,397,369.01 4,934,028,001.95
非流动资产:
  可供出售金融资产                                                                20,665,135.00
  持有至到期投资
  长期应收款
  长期股权投资                                                880,733,229.74     895,386,687.25
  其他权益工具投资                                            104,491,021.63
  投资性房地产                                                  5,309,239.52       5,365,725.89
  固定资产                                                    814,861,165.61     702,337,488.10
  在建工程                                                    155,331,862.95     270,665,002.48
  无形资产                                                      1,553,884.24       1,828,099.11
  开发支出
  商誉
  长期待摊费用                                                  2,334,434.13       3,647,553.33
  递延所得税资产                                              216,678,040.05     205,292,461.73
  其他非流动资产
   非流动资产合计                                            2,181,292,877.87 2,105,188,152.89
     资产总计                                                7,244,690,246.88 7,039,216,154.84

                                             9 / 24
                                       2019 年第三季度报告



流动负债:
  短期借款
  交易性金融负债
  以公允价值计量且其变动计入当期损益的金融负债
  应付票据                                                    755,714,125.01    768,953,507.63
  应付账款                                                   1,062,808,710.13 1,055,104,348.61
  预收款项                                                     26,846,220.18     43,451,455.56
  应付职工薪酬                                                 92,780,765.26     81,237,916.49
  应交税费                                                     20,839,961.61     34,477,025.03
  其他应付款                                                  103,816,746.99    102,129,673.28
  其中:应付利息
       应付股利
  持有待售负债
  一年内到期的非流动负债
  其他流动负债                                               1,265,797,434.58 1,105,693,995.71
   流动负债合计                                              3,328,603,963.76 3,191,047,922.31
非流动负债:
  长期借款
  应付债券
  长期应付款
  长期应付职工薪酬                                             52,388,285.07     52,388,285.07
  预计负债
  递延收益                                                     86,732,976.00     83,589,864.00
  递延所得税负债
  其他非流动负债
   非流动负债合计                                             139,121,261.07    135,978,149.07
     负债合计                                                3,467,725,224.83 3,327,026,071.38
所有者权益(或股东权益)
  实收资本(或股本)                                          866,689,830.00    866,689,830.00
  其他权益工具
  资本公积                                                   1,130,286,128.20 1,130,286,128.20
  其他综合收益                                                 13,370,297.39      5,868,293.75
  专项储备                                                        468,637.43
  盈余公积                                                    544,231,304.13    544,483,023.27
  未分配利润                                                 1,221,918,824.90 1,164,862,808.24
    所有者权益(或股东权益)合计                             3,776,965,022.05 3,712,190,083.46
     负债和所有者权益(或股东权益)总计                7,244,690,246.88 7,039,216,154.84
     法定代表人:蓝青松        主管会计工作负责人:顾耀辉        会计机构负责人:孙洁


                                             10 / 24
                                              2019 年第三季度报告



                                                    合并利润表
                                                  2019 年 1—9 月
        编制单位:上海柴油机股份有限公司
                                                          单位:元 币种:人民币 审计类型:未经审计
                                 2019 年第三季      2018 年第三季度    2019 年前三季度    2018 年前三季度
            项目
                                 度(7-9 月)          (7-9 月)         (1-9 月)         (1-9 月)
一、营业总收入                   915,794,845.10    1,057,343,036.05    2,842,657,286.56   3,264,102,128.22
其中:营业收入                   915,794,845.10    1,057,343,036.05    2,842,657,286.56   3,264,102,128.22
      利息收入
      已赚保费
      手续费及佣金收入
二、营业总成本                   918,841,393.96    1,041,636,642.98    2,824,070,703.64   3,240,995,602.82
其中:营业成本                   767,979,417.96       900,021,555.85   2,357,960,017.19   2,793,256,050.80
      利息支出
      手续费及佣金支出
      退保金
      赔付支出净额
  提取保险责任准备金净额
      保单红利支出
      分保费用
      税金及附加                   6,900,646.89         7,229,198.73     17,900,407.11      19,961,768.61
      销售费用                    50,004,917.36        62,238,593.57    145,897,855.06     202,883,638.13
      管理费用                    63,831,181.64        68,628,862.83    199,534,794.77     187,661,143.26
      研发费用                    55,066,863.87        32,810,160.25    151,948,510.47      92,690,459.77
      财务费用                   -24,941,633.76       -29,291,728.25    -49,170,880.96     -55,457,457.75
      其中:利息费用
            利息收入              12,759,984.29        10,060,643.18     33,658,847.97      26,393,453.72
  加:其他收益                     2,897,776.00         2,369,296.00      7,802,368.00      17,550,888.00
      投资收益(损失以“-”
                                  16,656,463.42        17,114,559.34     64,353,483.12      76,344,112.80
号填列)
      其中:对联营企业和合营
                                  13,564,966.93        15,475,908.93     61,098,542.49      72,434,451.43
企业的投资收益
      以摊余成本计量的金融
资产终止确认收益
汇兑收益(损失以“-”号填列)
       净敞口套期收益(损失以
“-”号填列)
      公允价值变动收益(损失
以“-”号填列)
    信用减值损失(损失以
                                    766,204.95                           -5,078,552.97
“-”号填列)
     资产减值损失(损失以           -672,754.56        -7,153,889.41     -7,211,665.24      -9,808,799.41

                                                      11 / 24
                                           2019 年第三季度报告



“-”号填列)
      资产处置收益(损失以
                                 -29,313.29          484,694.26       -192,255.75      340,953.46
“-”号填列)
三、营业利润(亏损以“-”号
                               16,571,827.66      28,521,053.26     78,259,960.08   107,533,680.25
填列)
  加:营业外收入                 469,919.00             8,708.00      734,660.14       375,519.77
  减:营业外支出                  74,214.44          187,892.55       251,714.44       187,892.55
四、利润总额(亏损总额以
                               16,967,532.22      28,341,868.71     78,742,905.78   107,721,307.47
“-”号填列)
  减:所得税费用               -4,942,490.30      -3,240,666.16    -12,211,634.58    -5,086,429.73
五、净利润(净亏损以“-”号
                               21,910,022.52      31,582,534.87     90,954,540.36   112,807,737.20
填列)
 (一)按经营持续性分类
      1.持续经营净利润(净亏
                               21,910,022.52      31,582,534.87     90,954,540.36   112,807,737.20
损以“-”号填列)
      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.归属于母公司股东的净利润
                               22,152,238.10      33,221,845.24     91,681,187.09   114,931,658.41
(净亏损以“-”号填列)
2.少数股东损益(净亏损以
                                 -242,215.58      -1,639,310.37       -726,646.73    -2,123,921.21
“-”号填列)
六、其他综合收益的税后净额      2,953,647.48      -1,375,209.38      7,970,071.10     2,437,711.86
  归属母公司所有者的其他综
                                2,953,647.48      -1,375,209.38      7,970,071.10     2,437,711.86
合收益的税后净额
    (一)不能重分类进损益的
                                2,953,647.48      -1,375,209.38      7,970,071.10     1,125,145.11
其他综合收益
      1.重新计量设定受益计
划变动额
      2.权益法下不能转损益
的其他综合收益
      3.其他权益工具投资公
                                2,953,647.48      -1,375,209.38      7,970,071.10     1,125,145.11
允价值变动
      4.企业自身信用风险公
允价值变动
    (二)将重分类进损益的其
                                                                                      1,312,566.75
他综合收益
      1.权益法下可转损益的
                                                                                      1,312,566.75
其他综合收益
      2.其他债权投资公允价
值变动
      3.可供出售金融资产公
允价值变动损益
                                                 12 / 24
                                          2019 年第三季度报告



      4.金融资产重分类计入
其他综合收益的金额
      5.持有至到期投资重分
类为可供出售金融资产损益
 6.其他债权投资信用减值准备
    7. 现金流量套期储备(现
金流量套期损益的有效部分)
  8.外币财务报表折算差额
  9.其他
  归属于少数股东的其他综合
收益的税后净额
七、综合收益总额              24,863,670.00      30,207,325.49    98,924,611.46   115,245,449.06
  归属于母公司所有者的综合
                              25,105,885.58      31,846,635.86    99,651,258.19   117,369,370.27
收益总额
归属于少数股东的综合收益总
                                -242,215.58      -1,639,310.37      -726,646.73    -2,123,921.21

八、每股收益:
  (一)基本每股收益(元/股)          0.026                0.043          0.106            0.133
  (二)稀释每股收益(元/股)
        法定代表人:蓝青松        主管会计工作负责人:顾耀辉       会计机构负责人:孙洁




                                                13 / 24
                                                 2019 年第三季度报告



                                                   母公司利润表
                                                  2019 年 1—9 月
          编制单位:上海柴油机股份有限公司
                                                         单位:元 币种:人民币 审计类型:未经审计
                                 2019 年第三季      2018 年第三季度   2019 年前三季度  2018 年前三季度
            项目
                                 度(7-9 月)          (7-9 月)        (1-9 月)        (1-9 月)
一、营业收入                     891,033,370.63     1,043,718,509.27     2,793,717,010.25   3,230,997,350.62
  减:营业成本                   747,472,258.91       895,509,894.46     2,324,413,595.46   2,791,691,863.76
      税金及附加                   5,863,863.82          6,131,385.73      14,415,902.96      16,710,018.20
      销售费用                    48,184,957.84         58,868,955.13     138,518,273.33     192,446,058.63
      管理费用                    58,120,293.07         63,183,004.18     185,028,167.78     173,737,228.52
      研发费用                    55,066,863.87         32,810,160.25     151,948,510.47      92,690,459.77
      财务费用                   -24,708,788.70       -29,143,609.45      -48,647,983.74     -55,406,331.42
      其中:利息费用
               利息收入           12,524,644.31          9,907,723.43      33,122,652.52      26,328,883.91
  加:其他收益                     2,738,776.00          2,252,296.00       7,643,368.00      17,433,888.00
      投资收益(损失以“-”
                                  16,647,136.72         17,114,559.34      64,344,156.42      76,344,112.80
号填列)
      其中:对联营企业和合营
                                  13,564,966.93         15,475,908.93      61,098,542.49      72,434,451.43
企业的投资收益
            以摊余成本计量
的金融资产终止确认收益
       净敞口套期收益(损失以
“-”号填列)
      公允价值变动收益(损失
以“-”号填列)
      信用减值损失(损失以
                                    766,204.95                             -5,078,552.97
“-”号填列)
      资产减值损失(损失以
                                    -672,754.56         -4,294,338.07      -7,255,885.67      -7,155,919.22
“-”号填列)
      资产处置收益(损失以
                                    -29,313.29             -49,728.01        -192,255.75          74,959.39
“-”号填列)
二、营业利润(亏损以“-”号
                                  20,483,971.64         31,381,508.23      87,501,374.02     105,825,094.13
填列)
  加:营业外收入                    230,447.00                8,708.00        477,388.14         311,233.00
  减:营业外支出                     74,214.44                                251,714.44
三、利润总额(亏损总额以“-”
                                  20,640,204.20         31,390,216.23      87,727,047.72     106,136,327.13
号填列)
    减:所得税费用                -4,942,490.30         -3,240,666.16     -12,265,251.06      -5,074,170.62
四、净利润(净亏损以“-”号
                                  25,582,694.50         34,630,882.39      99,992,298.78     111,210,497.75
填列)
  (一)持续经营净利润(净亏
                                  25,582,694.50         34,630,882.39      99,992,298.78     111,210,497.75
损以“-”号填列)
                                                       14 / 24
                                           2019 年第三季度报告



  (二)终止经营净利润(净亏
损以“-”号填列)
五、其他综合收益的税后净额      2,948,905.00      -1,389,869.00     7,955,069.25      2,405,509.50
  (一)不能重分类进损益的其
                                2,948,905.00      -1,389,869.00     7,955,069.25      1,092,942.75
他综合收益
    1.重新计量设定受益计划
变动额
    2.权益法下不能转损益的其
他综合收益
    3.其他权益工具投资公允价
                                2,948,905.00      -1,389,869.00     7,955,069.25      1,092,942.75
值变动
    4.企业自身信用风险公允价
值变动
  (二)将重分类进损益的其他
                                                                                      1,312,566.75
综合收益
    1.权益法下可转损益的其
                                                                                      1,312,566.75
他综合收益
    2.其他债权投资公允价值
变动
    3.可供出售金融资产公允
价值变动损益
    4.金融资产重分类计入其
他综合收益的金额
    5.持有至到期投资重分类
为可供出售金融资产损益
    6.其他债权投资信用减值
准备
    7. 现金流量套期储备(现
金流量套期损益的有效部分)
    8.外币财务报表折算差额
    9.其他
六、综合收益总额               28,531,599.50      33,241,013.39   107,947,368.03    113,616,007.25
七、每股收益:
(一)基本每股收益(元/股)
(二)稀释每股收益(元/股)
          法定代表人:蓝青松       主管会计工作负责人:顾耀辉       会计机构负责人:孙洁




                                                 15 / 24
                                           2019 年第三季度报告



                                            合并现金流量表
                                            2019 年 1—9 月
        编制单位:上海柴油机股份有限公司
                                                    单位:元 币种:人民币 审计类型:未经审计
                                                              2019 年前三季度     2018 年前三季度
                           项目
                                                                 (1-9 月)          (1-9 月)
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                                3,143,882,416.35    3,176,222,625.77
  客户存款和同业存放款项净增加额
  向中央银行借款净增加额
  向其他金融机构拆入资金净增加额
  收到原保险合同保费取得的现金
  收到再保业务现金净额
  保户储金及投资款净增加额
  收取利息、手续费及佣金的现金
  拆入资金净增加额
  回购业务资金净增加额
  代理买卖证券收到的现金净额
  收到的税费返还
  收到其他与经营活动有关的现金                                    80,357,094.34     86,398,851.56
   经营活动现金流入小计                                       3,224,239,510.69    3,262,621,477.33
  购买商品、接受劳务支付的现金                                2,461,734,818.08    2,746,215,471.65
  客户贷款及垫款净增加额
  存放中央银行和同业款项净增加额
  支付原保险合同赔付款项的现金
  拆出资金净增加额
  支付利息、手续费及佣金的现金
  支付保单红利的现金
  支付给职工及为职工支付的现金                                   331,092,407.27    294,511,801.11
  支付的各项税费                                                 112,820,295.36    155,943,313.76
  支付其他与经营活动有关的现金                                    58,890,843.36     57,070,717.16
   经营活动现金流出小计                                       2,964,538,364.07    3,253,741,303.68
      经营活动产生的现金流量净额                                 259,701,146.62      8,880,173.65
二、投资活动产生的现金流量:
  收回投资收到的现金                                                 37,735.00     250,013,770.00
  取得投资收益收到的现金                                          80,158,192.00     99,359,132.24
  处置固定资产、无形资产和其他长期资产收回的现金净额                195,144.46         195,111.56
  处置子公司及其他营业单位收到的现金净额
  收到其他与投资活动有关的现金
   投资活动现金流入小计                                           80,391,071.46    349,568,013.80
  购建固定资产、无形资产和其他长期资产支付的现金                  55,774,164.95    205,047,222.09
  投资支付的现金                                                  75,034,595.00    150,013,770.00

                                                 16 / 24
                                           2019 年第三季度报告



  质押贷款净增加额
  取得子公司及其他营业单位支付的现金净额
  支付其他与投资活动有关的现金
   投资活动现金流出小计                                          130,808,759.95    355,060,992.09
      投资活动产生的现金流量净额                                 -50,417,688.49     -5,492,978.29
三、筹资活动产生的现金流量:
  吸收投资收到的现金
  其中:子公司吸收少数股东投资收到的现金
  取得借款收到的现金
  收到其他与筹资活动有关的现金
   筹资活动现金流入小计
  偿还债务支付的现金
  分配股利、利润或偿付利息支付的现金                              40,675,765.33     33,290,992.37
  其中:子公司支付给少数股东的股利、利润
  支付其他与筹资活动有关的现金
   筹资活动现金流出小计                                           40,675,765.33     33,290,992.37
      筹资活动产生的现金流量净额                                 -40,675,765.33    -33,290,992.37
四、汇率变动对现金及现金等价物的影响                              12,815,071.80     24,461,176.88
五、现金及现金等价物净增加额                                     181,422,764.60     -5,442,620.13
  加:期初现金及现金等价物余额                               2,498,298,949.83     2,043,643,267.88
六、期末现金及现金等价物余额                               2,679,721,714.43 2,038,200,647.75
        法定代表人:蓝青松         主管会计工作负责人:顾耀辉         会计机构负责人:孙洁




                                                 17 / 24
                                           2019 年第三季度报告



                                           母公司现金流量表
                                             2019 年 1—9 月
        编制单位:上海柴油机股份有限公司
                                                    单位:元 币种:人民币 审计类型:未经审计
                                                             2019 年前三季度   2018 年前三季度
                         项目
                                                                (1-9 月)      金额(1-9 月)
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                            3,109,590,609.57 3,150,365,321.79
  收到的税费返还
  收到其他与经营活动有关的现金                               77,868,629.86       85,213,572.25
    经营活动现金流入小计                                  3,187,459,239.43 3,235,578,894.04
  购买商品、接受劳务支付的现金                            2,492,985,810.98 2,754,274,231.57
  支付给职工及为职工支付的现金                              307,648,543.07     271,494,110.27
  支付的各项税费                                             99,561,505.30     162,300,491.56
  支付其他与经营活动有关的现金                               47,699,622.85       47,823,072.31
    经营活动现金流出小计                                  2,947,895,482.20 3,235,891,905.71
  经营活动产生的现金流量净额                                239,563,757.23         -313,011.67
二、投资活动产生的现金流量:
  收回投资收到的现金                                             37,735.00     250,013,770.00
  取得投资收益收到的现金                                     80,148,865.30       99,359,132.24
  处置固定资产、无形资产和其他长期资产收回的现金净额            195,144.46          195,111.56
  处置子公司及其他营业单位收到的现金净额
  收到其他与投资活动有关的现金                                                   30,000,000.00
    投资活动现金流入小计                                     80,381,744.76     379,568,013.80
  购建固定资产、无形资产和其他长期资产支付的现金             49,626,846.83     204,465,882.85
  投资支付的现金                                             75,034,595.00     150,013,770.00
  取得子公司及其他营业单位支付的现金净额
  支付其他与投资活动有关的现金
    投资活动现金流出小计                                    124,661,441.83     354,479,652.85
      投资活动产生的现金流量净额                            -44,279,697.07       25,088,360.95
三、筹资活动产生的现金流量:
  吸收投资收到的现金
  取得借款收到的现金
  收到其他与筹资活动有关的现金
    筹资活动现金流入小计
  偿还债务支付的现金
  分配股利、利润或偿付利息支付的现金                         40,675,765.33       33,290,992.37
  支付其他与筹资活动有关的现金
    筹资活动现金流出小计                                     40,675,765.33       33,290,992.37
      筹资活动产生的现金流量净额                            -40,675,765.33     -33,290,992.37
四、汇率变动对现金及现金等价物的影响                         12,815,071.80       24,461,176.88
五、现金及现金等价物净增加额                                167,423,366.63       15,945,533.79
  加:期初现金及现金等价物余额                            2,443,271,674.40 1,966,273,925.57
六、期末现金及现金等价物余额                              2,610,695,041.03 1,982,219,459.36
        法定代表人:蓝青松        主管会计工作负责人:顾耀辉         会计机构负责人:孙洁


                                                 18 / 24
                                           2019 年第三季度报告




         4.2 首次执行新金融工具准则、新收入准则、新租赁准则调整首次执行当年年初财务报表相关项

               目情况
         √适用□不适用
                                            合并资产负债表
                                                                                 单位:元 币种:人民币
                    项目               2018 年 12 月 31 日   2019 年 1 月 1 日          调整数
流动资产:
  货币资金                             2,498,298,949.83      2,498,298,949.83
  结算备付金
  拆出资金
  交易性金融资产                                                      3,140.00              3,140.00
  以公允价值计量且其变动计入当期损益
                                                3,140.00                                   -3,140.00
的金融资产
  衍生金融资产
  应收票据                             1,881,394,653.42      1,881,394,653.42
  应收账款                               234,205,180.91          231,243,779.27        -2,961,401.64
  应收款项融资
  预付款项                                 4,629,336.78            4,629,336.78
  应收保费
  应收分保账款
  应收分保合同准备金
  其他应收款                               5,595,155.20            5,595,155.20
  其中:应收利息                           3,970,902.65            3,970,902.65
         应收股利
  买入返售金融资产
  存货                                   422,385,493.64          422,385,493.64
  持有待售资产
  一年内到期的非流动资产
  其他流动资产                                 57,591.10             57,591.10
   流动资产合计                        5,046,569,500.88      5,043,608,099.24          -2,961,401.64
非流动资产:
  发放贷款和垫款
  债权投资
  可供出售金融资产                        20,897,058.94                               -20,897,058.94
  其他债权投资
  持有至到期投资
  长期应收款
  长期股权投资                           349,866,340.35          349,866,340.35
  其他权益工具投资                                                20,364,040.57        20,364,040.57
  其他非流动金融资产
  投资性房地产                             5,365,725.89            5,365,725.89

                                                 19 / 24
                                          2019 年第三季度报告



  固定资产                             1,108,149,556.56    1,108,149,556.56
  在建工程                              274,084,777.48          274,084,777.48
  生产性生物资产
  油气资产
  使用权资产
  无形资产                               25,353,389.17           25,353,389.17
  开发支出
  商誉
  长期待摊费用                            3,647,553.33            3,647,553.33
  递延所得税资产                        187,664,843.35          188,189,006.36     524,163.01
  其他非流动资产
   非流动资产合计                      1,975,029,245.07    1,975,020,389.71         -8,855.36
      资产总计                         7,021,598,745.95    7,018,628,488.95      -2,970,257.00
流动负债:
  短期借款
  向中央银行借款
  拆入资金
  交易性金融负债
  以公允价值计量且其变动计入当期损益
的金融负债
  衍生金融负债
  应付票据                              777,626,820.85          777,626,820.85
  应付账款                              980,559,228.25          980,559,228.25
  预收款项                               43,451,455.56           43,451,455.56
  卖出回购金融资产款
  吸收存款及同业存放
  代理买卖证券款
  代理承销证券款
  应付职工薪酬                           81,237,916.49           81,237,916.49
  应交税费                               48,098,235.17           48,098,235.17
  其他应付款                            125,938,109.23          125,938,109.23
  其中:应付利息
         应付股利
  应付手续费及佣金
  应付分保账款
  持有待售负债
  一年内到期的非流动负债
  其他流动负债                         1,107,029,095.40    1,107,029,095.40
   流动负债合计                        3,163,940,860.95    3,163,940,860.95
非流动负债:
  保险合同准备金
  长期借款
  应付债券
                                                20 / 24
                                             2019 年第三季度报告



  其中:优先股
        永续债
  租赁负债
  长期应付款
  长期应付职工薪酬                          52,388,285.07           52,388,285.07
  预计负债
  递延收益                                  83,589,864.00           83,589,864.00
  递延所得税负债
  其他非流动负债
    非流动负债合计                         135,978,149.07          135,978,149.07
       负债合计                          3,299,919,010.02     3,299,919,010.02
所有者权益(或股东权益):
  实收资本(或股本)                       866,689,830.00          866,689,830.00
  其他权益工具
  其中:优先股
        永续债
  资本公积                               1,131,156,369.66     1,131,156,369.66
  减:库存股
  其他综合收益                               6,020,942.70            5,567,877.09          -453,065.61
  专项储备                                     309,967.97             309,967.97
  盈余公积                                 544,483,023.27          544,231,304.13          -251,719.14
  一般风险准备
  未分配利润                             1,173,199,985.89     1,170,934,513.64           -2,265,472.25
  归属于母公司所有者权益(或股东权益) 3,721,860,119.49       3,718,889,862.49           -2,970,257.00
合计
  少数股东权益                                -180,383.56             -180,383.56
    所有者权益(或股东权益)合计         3,721,679,735.93     3,718,709,478.93           -2,970,257.00
       负债和所有者权益(或股东权益)    7,021,598,745.95     7,018,628,488.95           -2,970,257.00
总计


         各项目调整情况的说明:
         √适用 □不适用
             公司自 2019 年 1 月 1 日起首次执行新金融工具准则,根据准则的相关规定,本公司对于首次
         执行该准则产生的累积影响数调整 2019 年初留存收益、其他综合收益及财务报表其他项目金额,
         无需调整前期比较财务报表数据。具体影响项目及金额见上述调整财务报表。



                                             母公司资产负债表
                                                                                   单位:元 币种:人民币
                  项目                  2018 年 12 月 31 日   2019 年 1 月 1 日           调整数
流动资产:
  货币资金                              2,443,271,674.40      2,443,271,674.40
  交易性金融资产                                                        3,140.00              3,140.00
                                                   21 / 24
                                         2019 年第三季度报告



  以公允价值计量且其变动计入当期损
                                             3,140.00                               -3,140.00
益的金融资产
  衍生金融资产
  应收票据                           1,870,830,399.32    1,870,830,399.32
  应收账款                            228,102,265.96           225,140,864.32    -2,961,401.64
  应收款项融资
  预付款项                              1,575,940.00             1,575,940.00
  其他应收款                            5,386,896.24             5,386,896.24
  其中:应收利息                        3,970,902.65             3,970,902.65
         应收股利
  存货                                384,857,686.03           384,857,686.03
  持有待售资产
  一年内到期的非流动资产
  其他流动资产
   流动资产合计                      4,934,028,001.95    4,931,066,600.31        -2,961,401.64
非流动资产:
  债权投资
  可供出售金融资产                     20,665,135.00                            -20,665,135.00
  其他债权投资
  持有至到期投资
  长期应收款
  长期股权投资                        895,386,687.25           895,386,687.25
  其他权益工具投资                                              20,132,116.63    20,132,116.63
  其他非流动金融资产
  投资性房地产                          5,365,725.89             5,365,725.89
  固定资产                            702,337,488.10           702,337,488.10
  在建工程                            270,665,002.48           270,665,002.48
  生产性生物资产
  油气资产
  使用权资产
  无形资产                              1,828,099.11             1,828,099.11
  开发支出
  商誉
  长期待摊费用                          3,647,553.33             3,647,553.33
  递延所得税资产                      205,292,461.73           205,816,624.74      524,163.01
  其他非流动资产
   非流动资产合计                    2,105,188,152.89    2,105,179,297.53           -8,855.36
      资产总计                       7,039,216,154.84    7,036,245,897.84        -2,970,257.00
流动负债:
  短期借款
  交易性金融负债
  以公允价值计量且其变动计入当期损
益的金融负债
                                               22 / 24
                                         2019 年第三季度报告



  衍生金融负债
  应付票据                            768,953,507.63           768,953,507.63
  应付账款                           1,055,104,348.61    1,055,104,348.61
  预收款项                             43,451,455.56            43,451,455.56
  应付职工薪酬                         81,237,916.49            81,237,916.49
  应交税费                             34,477,025.03            34,477,025.03
  其他应付款                          102,129,673.28           102,129,673.28
  其中:应付利息
       应付股利
  持有待售负债
  一年内到期的非流动负债
  其他流动负债                       1,105,693,995.71    1,105,693,995.71
   流动负债合计                      3,191,047,922.31    3,191,047,922.31
非流动负债:
  长期借款
  应付债券
  其中:优先股
       永续债
  租赁负债
  长期应付款
  长期应付职工薪酬                     52,388,285.07            52,388,285.07
  预计负债
  递延收益                             83,589,864.00            83,589,864.00
  递延所得税负债
  其他非流动负债
   非流动负债合计                     135,978,149.07           135,978,149.07
      负债合计                       3,327,026,071.38    3,327,026,071.38
所有者权益(或股东权益):
  实收资本(或股本)                  866,689,830.00           866,689,830.00
  其他权益工具
  其中:优先股
       永续债
  资本公积                           1,130,286,128.20    1,130,286,128.20
  减:库存股
  其他综合收益                          5,868,293.75             5,415,228.14     -453,065.61
  专项储备
  盈余公积                            544,483,023.27           544,231,304.13     -251,719.14
  未分配利润                         1,164,862,808.24    1,162,597,335.99       -2,265,472.25
   所有者权益(或股东权益)合计      3,712,190,083.46    3,709,219,826.46       -2,970,257.00
负债和所有者权益(或股东权益)总计   7,039,216,154.84    7,036,245,897.84       -2,970,257.00




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                                   2019 年第三季度报告



各项目调整情况的说明:
√适用 □不适用
公司自 2019 年 1 月 1 日起首次执行新金融工具准则,根据准则的相关规定,本公司对于首次执行
该准则产生的累积影响数调整 2019 年初留存收益、其他综合收益及财务报表其他项目金额,无需
调整前期比较财务报表数据。具体影响项目及金额见上述调整财务报表。



4.3 首次执行新金融工具准则、新租赁准则追溯调整前期比较数据的说明
□适用 √不适用



4.4 审计报告
□适用 √不适用




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