海伦哲:关于公司前期会计差错追溯调整更新财务报表的公告

证券代码:300201                   证券简称:海伦哲              公告编号:2021-071


                       徐州海伦哲专用车辆股份有限公司

              关于公司前期会计差错追溯调整更新财务报表的公告



    本公司及董事会全体成员保证信息披露内容的真实、准确和完整,没有虚假记载、误导
性陈述或重大遗漏。

    徐州海伦哲专用车辆股份有限公司(以下简称“公司”)于2021年4月27日召开第四届董

事会第三十一次会议、第四届监事会第二十四次会议,审议通过了《关于赫尔曼施密茨有

限公司不纳入公司合并报表范围的议案》、《关于前期会计差错更正及追溯调整的议案》,经

审慎决定,赫尔曼施密茨有限公司自投资开始即不纳入合并报表范围,并根据《企业会计

准则第28号——会计政策、会计估计变更和差错更正》、《公开发行证券的公司信息披露编报

规则第19号——财务信息的更正及相关披露》、《创业板上市公司业务办理指南第2号——定

期报告披露相关事宜》的相关规定,已对公司2019年年度财务数据进行相应调整,中审众环

会计师事务所(特殊普通合伙)出具了《关于徐州海伦哲专用车辆股份有限公司2020年度前

期财务报表更正事项的专项鉴证报告》(众环专字(2021)0101013号)。具体内容详见公司

于2021年4月28日在巨潮资讯网(http://www.cninfo.com.cn)披露的相关公告。

    针对“赫尔曼施密茨有限公司自投资开始即不纳入合并报表范围”这一会计差错事项,

公司现根据相关规定对2019年半年度、2019年第三季度、2020年第一季度、2020年半年度、

2020年第三季度的财务报表进行追溯调整,此次调整未改变上述期间业绩的盈亏性质。

    以下为相关财务报表调整的科目和明细:

    (一)2019年半年度财务报表调整的科目与明细

    1、2019年半年度合并资产负债表的调整情况:

                                                                         (单位:元)
       项目               调整前               调整后        调整金额           调整幅度

货币资金                219,780,627.82     175,385,271.21      -44,395,356.61      -20.20%
应收账款               1,247,501,429.65   1,242,690,279.50      -4,811,150.15       -0.39%
预付款项                 59,317,159.09      57,630,842.43       -1,686,316.66       -2.84%

                                           1
    其他应收款                 58,555,335.56      53,570,172.01        -4,985,163.55       -8.51%
    存货                      492,764,190.43     473,374,965.91       -19,389,224.52       -3.93%
    其他流动资产               17,374,718.05      13,812,897.39        -3,561,820.66      -20.50%
流动资产合计                 2,106,669,328.55   2,027,840,296.40      -78,829,032.15       -3.74%
    长期股权投资               76,009,118.28     122,925,062.60       46,915,944.32        61.72%
    固定资产                  399,636,440.05     396,292,927.40        -3,343,512.65       -0.84%
    无形资产                  161,121,440.64     159,652,674.02        -1,468,766.62       -0.91%
    商誉                      282,837,961.38     278,452,016.49        -4,385,944.89       -1.55%
    其他非流动资产             51,244,643.05      48,300,665.40        -2,943,977.65       -5.74%
非流动资产合计               1,255,063,745.71   1,289,837,488.22      34,773,742.51         2.77%
资产总计                     3,361,733,074.26   3,317,677,784.62      -44,055,289.64       -1.31%
    短期借款                  795,458,498.43     794,600,000.00         -858,498.43        -0.11%
    应付账款                  540,463,013.76     537,356,419.78        -3,106,593.98       -0.57%
    预收款项                   37,701,375.66      27,039,074.31       -10,662,301.35      -28.28%
    应付职工薪酬               14,301,102.98      13,216,457.33        -1,084,645.65       -7.58%
    应交税费                   35,573,474.25      33,657,743.36        -1,915,730.89       -5.39%
    其他应付款                 23,780,298.36      23,469,677.75         -310,620.61        -1.31%
    其他流动负债                2,182,598.41         1,675,023.25       -507,575.16       -23.26%
流动负债合计                 1,606,864,195.27   1,588,418,229.20      -18,445,966.07       -1.15%
    长期借款                  105,443,572.53     104,437,078.75        -1,006,493.78       -0.95%
    递延所得税负债              5,344,599.28         5,275,129.60         -69,469.68       -1.30%
    其他非流动负债             17,680,283.70      15,969,197.20        -1,711,086.50       -9.68%
非流动负债合计                131,260,317.70     128,473,267.74        -2,787,049.96       -2.12%
负债合计                     1,738,124,512.97   1,716,891,496.94      -21,233,016.03       -1.22%
    盈余公积                   29,359,737.03      29,204,661.77         -155,075.26        -0.53%
    未分配利润                418,407,982.35     418,836,719.85          428,737.50         0.10%
归属于母公司所有者权益合计   1,590,247,319.91   1,590,520,982.15         273,662.24         0.02%
    少数股东权益               33,361,241.38      10,265,305.53       -23,095,935.85      -69.23%
所有者权益合计               1,623,608,561.29   1,600,786,287.68      -22,822,273.61       -1.41%
负债和所有者权益总计         3,361,733,074.26   3,317,677,784.62      -44,055,289.64       -1.31%


           2、2019年半年度母公司资产负债表的调整情况


              项目              调整前               调整后         调整金额           调整幅度

       长期股权投资           964,497,903.59     962,673,488.69        -1,824,414.90       -0.19%
      非流动资产合计         1,280,014,165.33   1,278,189,750.43       -1,824,414.90       -0.14%
            资产总计         2,206,738,750.56   2,204,914,335.66       -1,824,414.90       -0.08%
            应交税费           14,847,774.30      14,574,112.06         -273,662.24        -1.84%
       流动负债合计           811,473,893.85     811,200,231.61         -273,662.24        -0.03%
            负债合计          848,451,652.84     848,177,990.60         -273,662.24        -0.03%
            盈余公积           29,359,737.03      29,204,661.77         -155,075.26        -0.53%
           未分配利润         186,474,029.61     185,078,352.21        -1,395,677.40       -0.75%


                                                 2
         所有者权益合计            1,358,287,097.72   1,356,736,345.06        -1,550,752.66         -0.11%
    负债和所有者权益总计           2,206,738,750.56   2,204,914,335.66        -1,824,414.90         -0.08%


           3、2019年半年度合并利润表调整情况


              项目                    调整前               调整后          调整金额             调整幅度

一、营业总收入                      663,941,895.87     654,034,340.91         -9,907,554.96         -1.49%
    其中:营业收入                  663,941,895.87     654,034,340.91         -9,907,554.96         -1.49%
二、营业总成本                      655,857,025.75     645,533,575.16        -10,323,450.59         -1.57%
    其中:营业成本                  502,016,545.11     497,977,040.98         -4,039,504.13         -0.80%
            税金及附加                4,948,488.44         4,808,886.27        -139,602.17          -2.82%
            销售费用                 49,115,701.72      47,753,772.99         -1,361,928.73         -2.77%
            管理费用                 63,247,671.24      58,913,397.53         -4,334,273.71         -6.85%
            财务费用                 20,752,057.34      20,303,915.49          -448,141.85          -2.16%
          投资收益(损失以“-”
                                       -656,914.39         -2,482,003.75      -1,825,089.36       -277.83%
号填列)
          其中:对联营企业和
                                       -656,914.39         -2,482,003.75      -1,825,089.36       -277.83%
合营企业的投资收益
三、营业利润(亏损以“-”号填
                                      3,646,675.97         2,237,482.24       -1,409,193.73        -38.64%
列)
    加:营业外收入                    4,695,036.24         4,694,616.68               -419.56       -0.01%
    减:营业外支出                       15,861.97            15,773.73                -88.24       -0.56%
四、利润总额(亏损总额以“-”
                                      8,325,850.24         6,916,325.19       -1,409,525.05        -16.93%
号填列)
    减:所得税费用                    6,066,629.72         2,702,258.50       -3,364,371.22        -55.46%
五、净利润(净亏损以“-”号填
                                      2,259,220.52         4,214,066.69       1,954,846.17          86.53%
列)
    1.持续经营净利润(净亏损
                                      2,259,220.52         4,214,066.69       1,954,846.17          86.53%
以“-”号填列)
    1.归属于母公司所有者的
                                      7,536,447.73         7,810,109.96         273,662.23           3.63%
净利润
    2.少数股东损益                    -5,277,227.21        -3,596,043.27      1,681,183.94          31.86%
七、综合收益总额                      2,259,220.52         4,214,066.69       1,954,846.17          86.53%
    归属于母公司所有者的综
                                      7,536,447.73         7,810,109.96         273,662.23           3.63%
合收益总额
    归属于少数股东的综合收
                                      -5,277,227.21        -3,596,043.27      1,681,183.94          31.86%
益总额
    (一)基本每股收益                      0.0072               0.0075               0.0003         4.17%
    (二)稀释每股收益                      0.0072               0.0075               0.0003         4.17%


           4、2019年半年度母公司利润表调整情况



                                                       3
             项目                   调整前             调整后          调整金额             调整幅度

         投资收益(损失以“-”
                                     -657,588.85       -2,482,003.75      -1,824,414.90       -277.44%
号填列)
         其中:对联营企业和
                                     -657,588.85       -2,482,003.75      -1,824,414.90       -277.44%
合营企业的投资收益
二、营业利润(亏损以“-”号填
                                    8,015,868.14       6,191,453.24       -1,824,414.90        -22.76%
列)
三、利润总额(亏损总额以“-”
                                    8,674,134.31       6,849,719.41       -1,824,414.90        -21.03%
号填列)
     减:所得税费用                  977,785.99          704,123.75        -273,662.24         -27.99%
四、净利润(净亏损以“-”号填
                                    7,696,348.32       6,145,595.66       -1,550,752.66        -20.15%
列)
     (一)持续经营净利润(净
                                    7,696,348.32       6,145,595.65       -1,550,752.67        -20.15%
亏损以“-”号填列)
六、综合收益总额                    7,696,348.32       6,145,595.66       -1,550,752.66        -20.15%
     (一)基本每股收益                  0.0074              0.0059               -0.0015      -20.27%
     (二)稀释每股收益                  0.0074              0.0059               -0.0015      -20.27%


           5、2019年半年度合并现金流量表的调整情况


             项目                   调整前             调整后          调整金额             调整幅度

     销售商品、提供劳务收到
                                  829,836,188.82   794,917,878.83        -34,918,309.99         -4.21%
的现金
     收到其他与经营活动有关
                                   14,219,338.31    13,924,430.89          -294,907.42          -2.07%
的现金
经营活动现金流入小计              848,139,323.00   812,926,105.59        -35,213,217.41         -4.15%
     购买商品、接受劳务支付
                                  570,637,951.53   549,681,242.06        -20,956,709.47         -3.67%
的现金
     支付给职工以及为职工支
                                   86,073,614.65    77,878,858.74         -8,194,755.91         -9.52%
付的现金
     支付的各项税费                58,737,722.12    58,227,337.23          -510,384.89          -0.87%
     支付其他与经营活动有关
                                  113,390,377.97   102,456,080.35        -10,934,297.62         -9.64%
的现金
经营活动现金流出小计              828,839,666.27   788,243,518.38        -40,596,147.89         -4.90%
经营活动产生的现金流量净额         19,299,656.73    24,682,587.21         5,382,930.48          27.89%
     处置固定资产、无形资产
和其他长期资产收回的现金净         28,799,064.84          67,000.00      -28,732,064.84        -99.77%

投资活动现金流入小计               30,753,326.05       2,021,261.21      -28,732,064.84        -93.43%
     购建固定资产、无形资产
                                   37,016,295.71    34,187,027.06         -2,829,268.65         -7.64%
和其他长期资产支付的现金
     投资支付的现金                                 22,938,501.05        22,938,501.05                 --

                                                   4
投资活动现金流出小计                 56,230,630.06         76,339,862.46           20,109,232.40          35.76%
投资活动产生的现金流量净额          -25,477,304.01        -74,318,601.25          -48,841,297.24        -191.71%
      取得借款收到的现金            457,012,970.24        456,800,000.00             -212,970.24           -0.05%
筹资活动现金流入小计                467,432,970.24        467,220,000.00             -212,970.24           -0.05%
      偿还债务支付的现金            336,331,473.01        328,002,457.81            -8,329,015.20          -2.48%
      分配股利、利润或偿付利
                                     34,213,201.32         33,590,755.04             -622,446.28           -1.82%
息支付的现金
      支付其他与筹资活动有关
                                    110,933,382.12        108,702,424.32            -2,230,957.80          -2.01%
的现金
筹资活动现金流出小计                481,478,056.45        470,295,637.17          -11,182,419.28           -2.32%
筹资活动产生的现金流量净额          -14,045,086.21            -3,075,637.17        10,969,449.04          78.10%
四、汇率变动对现金及现金等
                                        811,214.34              -75,816.46           -887,030.80        -109.35%
价物的影响
五、现金及现金等价物净增加
                                    -19,411,519.15        -52,787,467.67          -33,375,948.52        -171.94%

六、期末现金及现金等价物余
                                    160,316,079.24        126,940,130.72          -33,375,948.52          -20.82%



           6、2019年半年度母公司的现金流量表的调整情况


           无调整。




           (二)2019年第三季度财务报表调整的科目与明细

           1、2019年第三季度合并资产负债表的调整情况:                                       (单位:元)


             项目                 调整前                调整后                调整金额              调整幅度

         货币资金               161,995,214.17        138,896,051.81            -23,099,162.36         -14.26%
         应收账款              1,302,868,035.93      1,290,669,212.06           -12,198,823.87          -0.94%
         预付款项                85,295,202.06         75,374,037.79             -9,921,164.27         -11.63%
         其他应收款              67,370,395.42         62,417,605.46             -4,952,789.96          -7.35%
         存货                   548,009,792.12        526,078,600.37            -21,931,191.75          -4.00%
         其他流动资产            23,199,236.01         19,540,123.50             -3,659,112.51         -15.77%
     流动资产合计              2,203,433,192.71      2,127,670,947.99           -75,762,244.72          -3.44%
         长期股权投资            75,944,821.18        121,954,182.00             46,009,360.82          60.58%
         固定资产               400,865,830.13        393,020,441.47             -7,845,388.66          -1.96%
         无形资产               156,395,697.52        154,840,497.69             -1,555,199.83          -0.99%
         商誉                   282,835,191.84        278,452,016.49             -4,383,175.35          -1.55%
     非流动资产合计            1,256,455,775.18      1,288,681,372.16            32,225,596.98           2.56%
     资产总计                  3,459,888,967.89      3,416,352,320.15           -43,536,647.74          -1.26%


                                                          5
     短期借款           813,319,575.48    812,400,000.00         -919,575.48       -0.11%
     应付账款           622,850,514.04    617,865,332.86       -4,985,181.18       -0.80%
     预收款项            43,247,611.88     29,342,674.02      -13,904,937.86      -32.15%
     应付职工薪酬         5,592,350.61      4,319,714.84       -1,272,635.77      -22.76%
     应交税费            43,871,592.80     43,461,943.04         -409,649.76       -0.93%
     其他应付款          18,686,063.61     26,931,803.97        8,245,740.36       44.13%
     其他流动负债         1,423,085.68        368,423.50       -1,054,662.18      -74.11%
流动负债合计          1,684,594,282.52   1,670,293,380.65     -14,300,901.87       -0.85%
     长期借款           121,034,669.34    120,071,861.31         -962,808.03       -0.80%
     递延所得税负债       4,537,191.51      4,468,283.49          -68,908.02       -1.52%
     其他非流动负债       6,825,723.35      4,954,385.82       -1,871,337.53      -27.42%
非流动负债合计          135,215,703.02    132,312,649.44       -2,903,053.58       -2.15%
负债合计              1,819,809,985.54   1,802,606,030.09     -17,203,955.45       -0.95%
     盈余公积            29,706,696.84     29,474,561.97         -232,134.87       -0.78%
     未分配利润         437,043,332.79    433,203,117.41       -3,840,215.38       -0.88%
归属于母公司所有者
                      1,609,229,630.16   1,605,157,279.91      -4,072,350.25       -0.25%
权益合计
     少数股东权益        30,849,352.19      8,589,010.15      -22,260,342.04      -72.16%
所有者权益合计        1,640,078,982.35   1,613,746,290.06     -26,332,692.29       -1.61%
负债和所有者权益总
                      3,459,888,967.89   3,416,352,320.15     -43,536,647.74       -1.26%



       2、2019年第三季度资产负债表的调整情况:


        项目             调整前             调整后          调整金额           调整幅度

     预付款项            59,319,852.20     55,556,358.37       -3,763,493.83       -6.34%
     其他应收款         240,554,968.26    244,318,462.09        3,763,493.83        1.56%
     存货               178,746,228.23    178,764,228.23          18,000.00         0.01%
流动资产合计            959,257,676.65    959,275,676.65          18,000.00         0.00%
     长期股权投资       965,633,606.49    962,902,608.09       -2,730,998.40       -0.28%
非流动资产合计        1,289,701,773.98   1,286,970,775.58      -2,730,998.40       -0.21%
资产总计              2,248,959,450.63   2,246,246,452.23      -2,712,998.40       -0.12%
     应交税费            15,108,984.11     14,699,334.35         -409,649.76       -2.71%
流动负债合计            836,011,790.00    835,602,140.24         -409,649.76       -0.05%
负债合计                887,220,754.87    886,811,105.11         -409,649.76       -0.05%
     盈余公积            29,706,696.84     29,474,561.97         -232,134.87       -0.78%
     未分配利润         189,578,667.84    187,507,454.07       -2,071,213.77       -1.09%
所有者权益合计        1,361,738,695.76   1,359,435,347.12      -2,303,348.64       -0.17%
负债和所有者权益总
                      2,248,959,450.63   2,246,246,452.23      -2,712,998.40       -0.12%



       3、2019年第三季度合并本报告期利润表的调整情况:

                                              6
         项目            调整前            调整后           调整金额             调整幅度

一、营业总收入          466,963,242.87   444,319,601.03       -22,643,641.84         -4.85%
     其中:营业收入     466,963,242.87   444,319,601.03       -22,643,641.84         -4.85%
二、营业总成本          451,426,964.80   431,389,732.13       -20,037,232.67         -4.44%
     其中:营业成本     367,916,494.66   359,645,474.30        -8,271,020.36         -2.25%
           税金及附
                          1,601,182.49     1,436,279.25          -164,903.24        -10.30%

           销售费用      24,494,014.99    21,419,434.95        -3,074,580.04        -12.55%
           管理费用      29,492,338.36    29,239,238.81          -253,099.55         -0.86%
           研发费用      15,278,262.82     7,278,262.82        -8,000,000.00        -52.36%
           财务费用      12,644,671.48    12,371,042.00          -273,629.48         -2.16%

                           228,815.16      3,047,799.94         2,818,984.78       1231.99%
利息收入
         投资收益(损
                            -64,287.60      -970,880.59          -906,592.99      -1410.21%
失以“-”号填列)
         其中:对联营
企业和合营企业的投          -64,287.60      -970,880.59          -906,592.99      -1410.21%
资收益
三、营业利润(亏损以
                         16,800,472.21    13,287,470.05        -3,513,002.16        -20.91%
“-”号填列)
     加:营业外收入       1,496,471.23     1,496,311.82                -159.41       -0.01%
     减:营业外支出          80,552.57          11,003.22         -69,549.35        -86.34%
四、利润总额(亏损总
                         18,216,390.87    14,772,778.65        -3,443,612.22        -18.90%
额以“-”号填列)
     减:所得税费用        -601,288.18     1,812,776.28         2,414,064.46        401.48%
五、净利润(净亏损以
                         18,817,679.05    12,960,002.37        -5,857,676.68        -31.13%
“-”号填列)
     1.持续经营净利润
(净亏损以“-”号填     18,817,679.05    12,960,002.37        -5,857,676.68        -31.13%
列)
     1.归属于母公司所
                         19,000,310.25    14,636,297.76        -4,364,012.49        -22.97%
有者的净利润
     2.少数股东损益        -182,631.20    -1,676,295.39        -1,493,664.19       -817.86%
七、综合收益总额         18,817,679.05    12,960,002.37        -5,857,676.68        -31.13%
     归属于母公司所
                         19,000,310.25    14,636,297.76        -4,364,012.49        -22.97%
有者的综合收益总额
     归属于少数股东
                           -182,631.20    -1,676,295.39        -1,493,664.19       -817.86%
的综合收益总额
     (一)基本每股收
                               0.0183             0.0141               -0.0042      -22.95%

     (二)稀释每股收
                               0.0183             0.0141               -0.0042      -22.95%



                                            7
         4、2019年第三季度母公司利润表的调整情况


          项目              调整前             调整后          调整金额             调整幅度

  投资收益(损失以
                               -64,297.10       -970,880.59         -906,583.49      -1409.99%
“-”号填列)
  其中:对联营企业和
                               -64,297.10       -970,880.59         -906,583.49      -1409.99%
合营企业的投资收益
二、营业利润(亏损以
                            2,423,879.15       1,517,295.66         -906,583.49        -37.40%
“-”号填列)
三、利润总额(亏损总
                            3,279,606.37       2,373,022.88         -906,583.49        -27.64%
额以“-”号填列)
     减:所得税费用          -189,991.67        -325,979.19         -135,987.52        -71.58%
四、净利润(净亏损以
                            3,469,598.04       2,699,002.07         -770,595.97        -22.21%
“-”号填列)
(一)持续经营净利润
(净亏损以“-”号填        3,469,598.04       2,699,002.07         -770,595.97        -22.21%
列)
六、综合收益总额            3,469,598.04       2,699,002.07         -770,595.97        -22.21%
(一)基本每股收益                0.0033             0.0026               -0.0007      -21.21%
(二)稀释每股收益                0.0033             0.0026               -0.0007      -21.21%


         5、2019年第三季度合并年初到报告期末利润表


          项目              调整前             调整后          调整金额             调整幅度

一、营业总收入           1,130,905,138.74   1,098,353,941.94     -32,551,196.80         -2.88%
     其中:营业收入      1,130,905,138.74   1,098,353,941.94     -32,551,196.80         -2.88%
二、营业总成本           1,107,283,990.55   1,076,923,307.29     -30,360,683.26         -2.74%
     其中:营业成本       869,933,039.77     857,622,515.28      -12,310,524.49         -1.42%
            税金及附
                            6,549,670.93       6,245,165.52         -304,505.41         -4.65%

            销售费用       73,609,716.71      69,173,207.94       -4,436,508.77         -6.03%
            管理费用       92,740,009.60      88,152,636.34       -4,587,373.26         -4.95%
            研发费用       31,054,824.72      23,054,824.72       -8,000,000.00        -25.76%
            财务费用       33,396,728.82      32,674,957.49         -721,771.33         -2.16%

                            1,638,307.55       4,457,292.33        2,818,984.78        172.07%
利息收入
          投资收益(损
                             -721,201.99       -3,452,884.34      -2,731,682.35       -378.77%
失以“-”号填列)
          其中:对联营
企业和合营企业的投           -721,201.99       -3,452,884.34      -2,731,682.35       -378.77%
资收益

三、营业利润(亏损以       20,447,148.18      15,524,952.29       -4,922,195.89        -24.07%

                                                 8
“-”号填列)

     加:营业外收入       6,191,507.47    6,190,928.50                -578.97       -0.01%
     减:营业外支出         96,414.54          26,776.95         -69,637.59        -72.23%
四、利润总额(亏损总
                         26,542,241.11   21,689,103.84        -4,853,137.27        -18.28%
额以“-”号填列)
     减:所得税费用       5,465,341.54    4,515,034.78          -950,306.76        -17.39%
五、净利润(净亏损以
                         21,076,899.57   17,174,069.06        -3,902,830.51        -18.52%
“-”号填列)
     1.持续经营净利润
(净亏损以“-”号填     21,076,899.57   17,174,069.06        -3,902,830.51        -18.52%
列)
     1.归属于母公司所
                         26,536,757.98   22,446,407.72        -4,090,350.26        -15.41%
有者的净利润
     2.少数股东损益      -5,459,858.41   -5,272,338.66          187,519.75           3.43%
七、综合收益总额         21,076,899.57   17,174,069.06        -3,902,830.51        -18.52%
     归属于母公司所
                         26,536,757.98   22,446,407.72        -4,090,350.26        -15.41%
有者的综合收益总额
     归属于少数股东
                         -5,459,858.41   -5,272,338.66          187,519.75           3.43%
的综合收益总额
     (一)基本每股收
                               0.0255            0.0216               -0.0039      -15.29%

     (二)稀释每股收
                               0.0255            0.0216               -0.0039      -15.29%



       6、2019年第三季度母公司年初到报告期末利润表


         项目            调整前          调整后            调整金额             调整幅度

投资收益(损失以“-”
                           -721,885.95   -3,452,884.35        -2,730,998.40       -378.31%
号填列)

其中:对联营企业和合
                           -721,885.95   -3,452,884.35        -2,730,998.40       -378.31%
营企业的投资收益

二、营业利润(亏损以
                         10,439,747.29    7,708,748.89        -2,730,998.40        -26.16%
“-”号填列)
三、利润总额(亏损总
                         11,953,740.68    9,222,742.28        -2,730,998.40        -22.85%
额以“-”号填列)
     减:所得税费用        787,794.32      378,144.56           -409,649.76        -52.00%
四、净利润(净亏损以
                         11,165,946.36    8,844,597.72        -2,321,348.64        -20.79%
“-”号填列)
  (一)持续经营净利
润(净亏损以“-”号填   11,165,946.36    8,844,597.72        -2,321,348.64        -20.79%
列)
六、综合收益总额         11,165,946.36    8,844,597.72        -2,321,348.64        -20.79%

                                           9
 (一)基本每股收益              0.0107             0.0085               -0.0022      -20.56%

 (二)稀释每股收益              0.0107             0.0085               -0.0022      -20.56%


       7、2019年第三季度合并年初到报告期末现金流量表


        项目               调整前             调整后          调整金额             调整幅度

     销售商品、提供劳
                        1,195,703,818.19   1,160,569,517.40     -35,134,300.79         -2.94%
务收到的现金
     收到其他与经营
                          23,740,162.98      23,342,253.37         -397,909.61         -1.68%
活动有关的现金
经营活动现金流入小
                        1,224,689,157.64   1,189,156,947.24     -35,532,210.40         -2.90%

     购买商品、接受劳
                         981,519,332.59     954,426,838.39      -27,092,494.20         -2.76%
务支付的现金
     支付给职工及为
                         134,263,035.91     121,902,211.01      -12,360,824.90         -9.21%
职工支付的现金
     支付的各项税费       65,692,303.25      65,116,675.56         -575,627.69         -0.88%
     支付其他与经营
                         144,352,080.43     133,074,206.82      -11,277,873.61         -7.81%
活动有关的现金
经营活动现金流出小
                        1,325,826,752.18   1,274,519,931.78     -51,306,820.40         -3.87%

经营活动产生的现金
                        -101,137,594.54      -85,362,984.54      15,774,610.00         15.60%
流量净额
     处置固定资产、无
形资产和其他长期资        28,804,314.84          72,250.00      -28,732,064.84        -99.75%
产收回的现金净额
投资活动现金流入小
                          30,758,576.05       2,026,511.21      -28,732,064.84        -93.41%

     购建固定资产、无
形资产和其他长期资        53,073,185.53      50,243,916.88       -2,829,268.65         -5.33%
产支付的现金
     投资支付的现金                   0      22,938,501.05       22,938,501.05                --
投资活动现金流出小
                          72,287,519.88      92,396,752.28       20,109,232.40         27.82%

投资活动产生的现金
                          -41,528,943.83     -90,370,241.07     -48,841,297.24       -117.61%
流量净额
     取得借款收到的
                         745,212,970.24     745,000,000.00         -212,970.24         -0.03%
现金
筹资活动现金流入小
                         756,273,729.20     756,060,758.96         -212,970.24         -0.03%

     偿还债务支付的
                         571,488,960.94     563,159,945.74       -8,329,015.20         -1.46%
现金

                                               10
      分配股利、利润或
                          45,296,075.61       44,673,629.33          -622,446.28         -1.37%
偿付利息支付的现金
      支付其他与筹资
                         110,158,651.55       86,631,499.49       -23,527,152.06        -21.36%
活动有关的现金
筹资活动现金流出小
                         726,943,688.10      694,465,074.56       -32,478,613.54         -4.47%

筹资活动产生的现金
                          29,330,041.10       61,595,684.40        32,265,643.30        110.01%
流量净额
四、汇率变动对现金及
                             981,475.39           -60,693.01       -1,042,168.40       -106.18%
现金等价物的影响
五、现金及现金等价物
                         -112,355,021.88     -114,198,234.22       -1,843,212.34         -1.64%
净增加额
六、期末现金及现金等
                          67,372,576.51       65,529,364.17        -1,843,212.34         -2.74%
价物余额


        8、2019年第三季度母公司年初到报告期末现金流量表


        无调整

        (三)2020年第一季度财务报表调整的科目与明细

        1、2020年第一季度合并资产负债表的调整情况


            项目             调整前               调整后          调整金额          调整幅度

        货币资金           304,474,256.42        290,119,587.23    -14,354,669.19     -4.71%

        应收账款          1,057,090,218.02     1,045,160,567.30    -11,929,650.72     -1.13%

        预付款项           136,623,057.43        134,417,366.37     -2,205,691.06     -1.61%

        其他应收款          46,665,435.31         47,403,992.52       738,557.21       1.58%

        存货               482,534,756.53        447,817,440.02    -34,717,316.51     -7.19%

        其他流动资产        28,990,964.58         23,989,244.67     -5,001,719.91    -17.25%

     流动资产合计         2,119,696,314.91     2,052,225,824.73    -67,470,490.18     -3.18%

        长期股权投资       128,854,405.06        173,820,740.93    44,966,335.87      34.90%

        固定资产           414,356,263.28        404,406,777.98     -9,949,485.30     -2.40%

        无形资产           172,325,488.19        151,695,100.01    -20,630,388.18    -11.97%

        商誉               277,446,647.04        277,184,332.32      -262,314.72      -0.09%

        递延所得税资产      38,589,254.93         33,984,581.35     -4,604,673.58    -11.93%

        其他非流动资产      64,760,258.84         64,760,258.85              0.01      0.00%


                                                11
  非流动资产合计           1,354,207,514.28      1,363,726,988.38           9,519,474.10        0.70%

  资产总计                 3,473,903,829.19      3,415,952,813.11         -57,951,016.08       -1.67%

       应付账款             556,994,864.27         551,832,997.28          -5,161,866.99       -0.93%

       合同负债               78,755,262.04         73,036,104.26          -5,719,157.78       -7.26%

       应付职工薪酬           13,448,534.63         12,065,408.82          -1,383,125.81      -10.28%

       应交税费               24,260,484.23         24,271,778.68                11,294.45      0.05%

       其他应付款             34,719,394.84         25,099,222.49          -9,620,172.35      -27.71%

       一年内到期的非
                              27,822,458.49         27,657,228.65            -165,229.84       -0.59%
  流动负债

       其他流动负债           17,807,713.67         15,157,814.02          -2,649,899.65      -14.88%

  流动负债合计             1,634,827,675.20      1,610,139,517.23         -24,688,157.97       -1.51%

       长期借款             143,451,330.13         141,671,883.74          -1,779,446.39       -1.24%

       长期应付职工薪
                               1,796,836.12                                -1,796,836.12     -100.00%
  酬

       递延所得税负债         18,825,722.64         14,507,454.68          -4,318,267.96      -22.94%

  非流动负债合计            176,245,610.86         168,351,060.39          -7,894,550.47       -4.48%

  负债合计                 1,811,073,286.06      1,778,490,577.62         -32,582,708.44       -1.80%

       资本公积               98,395,951.86         97,891,890.71            -504,061.15       -0.51%

       其他综合收益            1,912,209.68            1,961,093.17              48,883.49      2.56%

       盈余公积               31,393,497.33         31,000,050.00            -393,447.33       -1.25%

       未分配利润           456,672,805.84         456,944,735.26            271,929.42         0.06%

  归属于母公司所有者
                           1,634,191,480.47      1,633,614,784.90            -576,695.57       -0.04%
  权益合计

       少数股东权益           28,639,062.66            3,847,450.59       -24,791,612.07      -86.57%

  所有者权益合计           1,662,830,543.13      1,637,462,235.49         -25,368,307.64       -1.53%

  负债和所有者权益总
                           3,473,903,829.19      3,415,952,813.11         -57,951,016.08       -1.67%
  计


       2、2020年第一季度母公司资产负债表的调整情况


       项目                调整前                调整后               调整金额               调整幅度

    长期股权投资        1,026,726,260.52      1,024,769,167.02          -1,957,093.50             -0.19%
非流动资产合计          1,328,862,407.58      1,326,905,314.08          -1,957,093.50             -0.15%


                                                  12
资产总计                  2,332,627,125.09   2,330,670,031.59     -1,957,093.50         -0.08%
     应交税费               23,949,412.62      23,965,699.24         16,286.62           0.07%
流动负债合计               904,317,857.84     904,334,144.46         16,286.62           0.00%
     其他非流动负债          1,671,453.93       1,671,453.92               -0.01         0.00%
非流动负债合计              48,823,634.86      48,823,634.85               -0.01         0.00%
负债合计                   953,141,492.70     953,157,779.31         16,286.61           0.00%
     其他综合收益                               1,961,093.17      1,961,093.17                --
     盈余公积               31,393,497.33      31,000,050.00       -393,447.33          -1.25%
     未分配利润            204,777,872.25     201,236,846.30      -3,541,025.95         -1.73%
所有者权益合计            1,379,485,632.39   1,377,512,252.28     -1,973,380.11         -0.14%
负债和所有者权益总
                          2,332,627,125.09   2,330,670,031.59     -1,957,093.50         -0.08%



       3、2020年第一季度合并利润表


        项目                 调整前             调整后          调整金额           调整幅度

一、营业总收入             329,443,775.47     309,726,575.28     -19,717,200.19         -5.98%
     其中:营业收入        329,443,775.47     309,726,575.28     -19,717,200.19         -5.98%
二、营业总成本             322,031,311.82     302,694,257.35     -19,337,054.47         -6.00%
     其中:营业成本        253,321,525.08     238,896,888.04     -14,424,637.04         -5.69%
           销售费用         22,759,926.08      21,493,613.42      -1,266,312.66         -5.56%
           管理费用         26,432,464.75      22,857,786.89      -3,574,677.86        -13.52%
           财务费用          9,034,503.11       8,963,076.21         -71,426.90         -0.79%
         投资收益
                              -145,886.46          -37,309.02       108,577.44          74.43%
(损失以“-”号填列)
         其中:对联
营企业和合营企业的            -145,886.46          -37,309.02       108,577.44          74.43%
投资收益
         信用减值损
                             -9,878,635.88      -9,714,971.73       163,664.15           1.66%
失(损失以“-”号填列)
三、营业利润(亏损
                             -1,096,193.26      -1,204,097.39      -107,904.13          -9.84%
以“-”号填列)
四、利润总额(亏损
                             3,381,148.81       3,273,244.68       -107,904.13          -3.19%
总额以“-”号填列)
     减:所得税费用          1,566,821.34       1,529,827.10         -36,994.24         -2.36%
五、净利润(净亏损
                             1,814,327.47       1,743,417.58         -70,909.89         -3.91%
以“-”号填列)
     1.持续经营净利
润(净亏损以“-”号填       1,814,327.47       1,743,417.58         -70,909.89         -3.91%
列)
     1.归属于母公司
                             2,486,122.84       2,477,969.39          -8,153.45         -0.33%
所有者的净利润

                                                 13
     2.少数股东损益         -671,795.37      -734,551.81       -62,756.44        -9.34%
六、其他综合收益的
                             -73,475.87                         73,475.87       100.00%
税后净额
  归属母公司所有者
的其他综合收益的税           -48,883.49                         48,883.49       100.00%
后净额
     (二)将重分类
进损益的其他综合收           -48,883.49                         48,883.49       100.00%

           6.外币财
                             -48,883.49                         48,883.49       100.00%
务报表折算差额
  归属于少数股东的
其他综合收益的税后           -24,592.38                         24,592.38       100.00%
净额
七、综合收益总额           1,740,851.60     1,743,417.58         2,565.98         0.15%
     归属于母公司所
                           2,437,239.35     2,477,969.39        40,730.04         1.67%
有者的综合收益总额
     归属于少数股东
                            -696,387.75      -734,551.81       -38,164.06        -5.48%
的综合收益总额


         4、2020年第一季度母公司利润表


         项目             调整前           调整后          调整金额         调整幅度

投资收益(损失以“-”
                            -145,886.46       -37,309.02       108,577.44        74.43%
号填列)

其中:对联营企业和
                            -145,886.46       -37,309.02       108,577.44        74.43%
合营企业的投资收益

二、营业利润(亏损
                          10,135,262.74    10,243,840.18       108,577.44         1.07%
以“-”号填列)
三、利润总额(亏损
                          11,650,817.74    11,759,395.18       108,577.44         0.93%
总额以“-”号填列)
     减:所得税费用        1,006,637.79     1,022,924.40        16,286.61         1.62%
四、净利润(净亏损
                          10,644,179.95    10,736,470.78        92,290.83         0.87%
以“-”号填列)
(一)持续经营净利
润(净亏损以“-”号填    10,644,179.95    10,736,470.78        92,290.83         0.87%
列)
六、综合收益总额          10,644,179.95    10,736,470.78        92,290.83         0.87%

(一)基本每股收益              0.0102           0.0103           0.0001          0.98%

(二)稀释每股收益              0.0102           0.0103           0.0001          0.98%


         5、2020年第一季度合并现金流量表
                                            14
         项目             调整前             调整后          调整金额             调整幅度

    加:期初现金及
                         348,693,579.27    338,367,303.41     -10,326,275.86            -2.96%
现金等价物余额
六、期末现金及现金
                         196,045,655.37    185,719,379.51     -10,326,275.86            -5.27%
等价物余额


         6、2020年第一季度母公司现金流量表


         无调整。

         (四)2020年半年度财务报表调整的科目与明细

         1、2020年半年度合并资产负债表


           项目           调整前             调整后          调整金额            调整幅度

          货币资金       147,519,135.22    139,069,560.53        -8,449,574.69     -5.73%
          应收账款       894,650,861.21    865,581,470.25      -29,069,390.96      -3.25%
          预付款项        57,939,153.70      48,628,463.91       -9,310,689.79    -16.07%
          其他应收款      42,307,332.61      37,414,580.31       -4,892,752.30    -11.56%
          存货           501,602,244.28    473,934,606.22      -27,667,638.06      -5.52%
          其他流动资
                          42,290,085.31      19,499,757.17     -22,790,328.14     -53.89%
    产
    流动资产合计       1,761,686,011.77   1,659,505,637.83    -102,180,373.94      -5.80%
          长期股权投
                         131,975,110.73    174,310,021.49       42,334,910.76      32.08%
    资
          固定资产       449,692,606.96    425,633,158.72      -24,059,448.24      -5.35%
          无形资产       173,100,674.64    152,998,782.88      -20,101,891.76     -11.61%
          商誉           277,131,936.29    276,869,621.57         -262,314.72      -0.09%
          递延所得税
                          44,401,944.29      37,741,154.79       -6,660,789.50    -15.00%
    资产
    非流动资产合计     1,418,125,260.58   1,409,375,727.12       -8,749,533.46     -0.62%
    资产总计           3,179,811,272.35   3,068,881,364.95    -110,929,907.40      -3.49%
          短期借款       617,342,104.25    617,093,406.67         -248,697.58      -0.04%
          应付账款       458,003,601.04    446,757,269.01      -11,246,332.03      -2.46%
          合同负债        83,994,224.62      60,719,799.13     -23,274,425.49     -27.71%
          应付职工薪
                           7,719,330.25       6,141,300.99       -1,578,029.26    -20.44%
    酬
          应交税费        22,074,718.73       2,536,935.58     -19,537,783.15     -88.51%
          其他应付款      38,396,236.21      26,097,075.13     -12,299,161.08     -32.03%

    应付股利              10,409,215.18                        -10,409,215.18    -100.00%

          一年内到期      26,528,999.85      26,360,549.55        -168,450.30      -0.63%

                                              15
的非流动负债

      其他流动负
                      24,623,756.43      21,740,100.16      -2,883,656.27    -11.71%

流动负债合计       1,365,328,197.00    1,294,091,661.84    -71,236,535.16     -5.22%
      长期借款       143,345,378.60     138,171,883.74      -5,173,494.86     -3.61%
      长期应付职
                       1,831,857.94                         -1,831,857.94   -100.00%
工薪酬
      递延所得税
                      23,999,504.91      19,597,070.32      -4,402,434.59    -18.34%
负债
非流动负债合计       181,345,650.90     169,937,863.51     -11,407,787.39     -6.29%
负债合计           1,546,673,847.90    1,464,029,525.35    -82,644,322.55     -5.34%
      其他综合收
                       2,900,563.10       1,961,093.17        -939,469.93    -32.39%

      盈余公积        34,016,833.06      33,399,714.60        -617,118.46     -1.81%
      未分配利润     422,673,311.36     424,032,250.19       1,358,938.83      0.32%
归属于母公司所
                   1,603,803,675.14    1,603,606,025.58       -197,649.56     -0.01%
有者权益合计
      少数股东权
                      29,333,749.31       1,245,814.02     -28,087,935.29    -95.75%

所有者权益合计     1,633,137,424.45    1,604,851,839.60    -28,285,584.85     -1.73%
负债和所有者权
                   3,179,811,272.35    3,068,881,364.95   -110,929,907.40     -3.49%
益总计


     2、2020年半年度母公司资产负债表

       项目           调整前             调整后           调整金额          调整幅度

长期股权投资       1,032,846,966.19    1,028,258,447.58     -4,588,518.61     -0.44%
非流动资产合计     1,352,948,301.69    1,348,359,783.08     -4,588,518.61     -0.34%
资产总计           2,245,078,887.11    2,240,490,368.50     -4,588,518.61     -0.20%
      应交税费        15,527,675.31      15,149,248.16        -378,427.15     -2.44%
流动负债合计         798,695,279.95     798,316,852.80        -378,427.15     -0.05%
负债合计             849,769,112.53     849,390,685.38        -378,427.15     -0.04%
 其他综合收益                             1,961,093.17       1,961,093.17          --
      盈余公积        34,016,833.06      33,399,714.60        -617,118.46     -1.81%
      未分配利润     217,978,678.71     212,424,612.54      -5,554,066.17     -2.55%
所有者权益合计     1,395,309,774.58    1,391,099,683.12     -4,210,091.46     -0.30%
负债和所有者权
                   2,245,078,887.11    2,240,490,368.50     -4,588,518.61     -0.20%
益总计


     3、2020年半年度合并利润表


       项目             调整前              调整后          调整金额          调整幅度

                                           16
一、营业总收入         792,818,123.63   697,117,384.04      -95,700,739.59    -12.07%
     其中:营业收入    792,818,123.63   697,117,384.04      -95,700,739.59    -12.07%
二、营业总成本         781,578,270.11   689,518,126.69      -92,060,143.42    -11.78%
     其中:营业成本    618,852,444.46   540,220,168.19      -78,632,276.27    -12.71%
           销售费用     50,700,085.29    56,791,256.49       6,091,171.20     12.01%
           管理费用     67,650,985.89    48,525,723.51      -19,125,262.38    -28.27%
           研发费用     17,429,673.67    17,340,125.45          -89,548.22     -0.51%
           财务费用     20,663,974.71    20,359,746.97        -304,227.74      -1.47%
         投资收益
(损失以“-”号填       4,291,010.37        1,768,162.70    -2,522,847.67    -58.79%
列)
         其中:对联
营企业和合营企业的       4,291,010.37         451,971.54     -3,839,038.83    -89.47%
投资收益
         资产减值损
失(损失以“-”号填     -9,387,194.93        -568,247.58     8,818,947.35     93.95%
列)
三、营业利润(亏损
                       -17,870,956.22   -15,215,452.71       2,655,503.51     14.86%
以“-”号填列)
     加:营业外收入      5,570,154.63        5,570,154.62            -0.01     0.00%
     减:营业外支出      1,585,071.00        1,372,203.66     -212,867.34     -13.43%
四、利润总额(亏损
                       -13,885,872.59   -11,017,501.75       2,868,370.84     20.66%
总额以“-”号填列)
     减:所得税费用      7,612,454.77        8,833,200.93    1,220,746.16     16.04%
五、净利润(净亏损
                       -21,498,327.36   -19,850,702.68       1,647,624.68      7.66%
以“-”号填列)
     1.持续经营净利
润(净亏损以“-”     -21,498,327.36   -19,850,702.68       1,647,624.68      7.66%
号填列)
     1.归属于母公司
                       -18,480,820.73   -17,625,635.89         855,184.84      4.63%
所有者的净利润
     2.少数股东损益     -3,017,506.63    -2,225,066.79         792,439.84     26.26%
六、其他综合收益的
                         1,389,954.03                        -1,389,954.03   -100.00%
税后净额
  归属母公司所有者
的其他综合收益的税        939,469.93                          -939,469.93    -100.00%
后净额
     (二)将重分类
进损益的其他综合收        939,469.93                          -939,469.93    -100.00%

  6.外币财务报表折
                          939,469.93                          -939,469.93    -100.00%
算差额


                                        17
  归属于少数股东的
其他综合收益的税后          450,484.10                              -450,484.10     -100.00%
净额
七、综合收益总额         -20,108,373.33     -19,850,702.68           257,670.65        1.28%
    归属于母公司所
                         -17,541,350.80     -17,625,635.89           -84,285.09       -0.48%
有者的综合收益总额
    归属于少数股东
                          -2,567,022.53      -2,225,066.79           341,955.74       13.32%
的综合收益总额
    (一)基本每股
                                -0.0178              -0.0169               0.0009      5.06%
收益
    (二)稀释每股
                                -0.0178              -0.0169               0.0009      5.06%
收益


       4、2020年半年度母公司利润表


         项目             调整前             调整后             调整金额            调整幅度

    减:营业成本         285,376,585.93     272,730,253.36       -12,646,332.57       -4.43%
         销售费用         32,071,464.34      44,717,796.91        12,646,332.57       39.43%
         投资收益
(损失以“-”号填         2,974,819.21           451,971.54      -2,522,847.67      -84.81%
列)
         其中:对联
营企业和合营企业的         2,974,819.21           451,971.54      -2,522,847.67      -84.81%
投资收益
二、营业利润(亏损
                          41,736,158.53      39,213,310.86        -2,522,847.67       -6.04%
以“-”号填列)
三、利润总额(亏损
                          43,034,514.06      40,511,666.39        -2,522,847.67       -5.86%
总额以“-”号填列)
    减:所得税费用         6,156,976.74          5,778,549.59       -378,427.15       -6.15%
四、净利润(净亏损
                          36,877,537.32      34,733,116.80        -2,144,420.52       -5.81%
以“-”号填列)
    (一)持续经营
净利润(净亏损以          36,877,537.32      34,733,116.80        -2,144,420.52       -5.81%
“-”号填列)
六、综合收益总额          36,877,537.32      34,733,116.80        -2,144,420.52       -5.81%
    (一)基本每股
                                   0.0354             0.0334            -0.0020       -5.65%
收益
    (二)稀释每股
                                   0.0354             0.0334            -0.0020       -5.65%
收益


       5、2020年半年度合并现金流量表



                                            18
         项目             调整前           调整后             调整金额          调整幅度

     销售商品、提供
                         925,835,217.43   850,887,585.28       -74,947,632.15     -8.10%
劳务收到的现金
     收到其他与经营
                          53,022,752.31    26,699,586.08       -26,323,166.23    -49.65%
活动有关的现金
经营活动现金流入小
                         987,116,399.07   885,845,600.69      -101,270,798.38    -10.26%

     购买商品、接受
                         725,991,149.16   646,231,571.05       -79,759,578.11    -10.99%
劳务支付的现金
     支付其他与经营
                         103,443,940.77    83,870,358.88       -19,573,581.89    -18.92%
活动有关的现金
经营活动现金流出小
                         981,378,563.10   882,045,403.10       -99,333,160.00    -10.12%

经营活动产生的现金
                           5,737,835.97        3,800,197.59     -1,937,638.38    -33.77%
流量净额
     购建固定资产、
无形资产和其他长期        78,243,261.80    64,124,381.33       -14,118,880.47    -18.04%
资产支付的现金
投资活动现金流出小
                          85,255,761.80    71,136,881.33       -14,118,880.47    -16.56%

投资活动产生的现金
                         -85,243,061.80    -71,124,181.33       14,118,880.47     16.56%
流量净额
     取得借款收到的
                         429,696,363.16   423,700,000.00        -5,996,363.16     -1.40%
现金
筹资活动现金流入小
                         430,895,138.62   424,898,775.46        -5,996,363.16     -1.39%

筹资活动产生的现金
                        -179,101,047.32   -185,097,410.48       -5,996,363.16     -3.35%
流量净额
四、汇率变动对现金
                            278,629.85            -1,154.58       -279,784.43   -100.41%
及现金等价物的影响
五、现金及现金等价
                        -258,327,643.30   -252,422,548.80        5,905,094.50      2.29%
物净增加额
     加:期初现金及
                         348,693,579.27   338,367,303.41       -10,326,275.86     -2.96%
现金等价物余额
六、期末现金及现金
                          90,365,935.97    85,944,754.61        -4,421,181.36     -4.89%
等价物余额


       6、2020年半年度母公司现金流量表


       无调整

       (五)2020年第三季度财务报表调整的科目与明细

                                          19
         1、2020年第三季度合并资产负债表

           项目            调整前            调整后           调整金额           调整幅度

    货币资金              113,889,372.27    107,829,727.28       -6,059,644.99      -5.32%
    应收账款            1,063,883,780.07   1,044,949,670.68     -18,934,109.39      -1.78%
    预付款项               57,669,892.17     48,829,663.69       -8,840,228.48     -15.33%
    其他应收款             51,632,522.39     49,099,783.88       -2,532,738.51      -4.91%
    存货                  557,948,962.66    518,363,649.33      -39,585,313.33      -7.09%

    其他流动资产           58,737,885.11     31,270,196.84      -27,467,688.27     -46.76%

流动资产合计            1,976,901,694.99   1,873,481,972.02    -103,419,722.97      -5.23%

    长期股权投资          122,954,719.12    162,461,997.34       39,507,278.22      32.13%

    固定资产              440,060,208.85    418,030,001.48      -22,030,207.37      -5.01%
    无形资产              171,167,552.63    151,015,144.16      -20,152,408.47     -11.77%
    商誉                    4,587,424.60      4,325,109.88         -262,314.72      -5.72%

    递延所得税资产         43,952,612.69     35,185,663.17       -8,766,949.52     -19.95%

非流动资产合计          1,113,087,126.56   1,101,382,524.70     -11,704,601.86      -1.05%
资产总计                3,089,988,821.55   2,974,864,496.72    -115,124,324.83      -3.73%
    短期借款              549,513,778.47    549,295,628.19         -218,150.28      -0.04%
    应付账款              668,282,804.21    646,465,081.54      -21,817,722.67      -3.26%
    合同负债              126,221,446.73     97,026,957.48      -29,194,489.25     -23.13%

    应付职工薪酬            7,550,135.86      5,983,784.30       -1,566,351.56     -20.75%

    应交税费               39,502,647.15     38,117,663.68       -1,384,983.47      -3.51%
    其他应付款             36,902,572.98     26,920,671.99       -9,981,900.99     -27.05%
    一年内到期的非流
                           25,127,911.38     24,958,760.70         -169,150.68      -0.67%
动负债

    其他流动负债           38,617,125.45     27,141,972.46      -11,475,152.99     -29.72%

流动负债合计            1,555,777,567.85   1,479,969,665.96     -75,807,901.89      -4.87%
    长期借款              128,160,668.52    123,029,286.24       -5,131,382.28      -4.00%

    长期应付职工薪酬        1,839,474.39                         -1,839,474.39    -100.00%

    递延所得税负债         21,271,345.40     16,850,606.50       -4,420,738.90     -20.78%

非流动负债合计            159,885,193.73    148,493,598.16      -11,391,595.57      -7.12%
负债合计                1,715,662,761.58   1,628,463,264.12     -87,199,497.46      -5.08%
    资本公积               98,395,951.86     97,891,890.71         -504,061.15      -0.51%

    其他综合收益            3,169,088.00      1,961,093.17       -1,207,994.83     -38.12%

    盈余公积               36,263,224.00     35,405,756.77         -857,467.23      -2.36%
    未分配利润            164,433,603.57    165,980,278.35        1,546,674.78       0.94%
归属于母公司所有者权
                        1,348,078,883.19   1,347,056,034.76      -1,022,848.43      -0.08%
益合计

                                             20
    少数股东权益           26,247,176.78           -654,802.16     -26,901,978.94    -102.49%

所有者权益合计           1,374,326,059.97   1,346,401,232.60       -27,924,827.37      -2.03%

负债和所有者权益总计     3,089,988,821.55   2,974,864,496.72      -115,124,324.83      -3.73%


       2、2020年第三季度母公司资产负债表


           项目             调整前            调整后             调整金额           调整幅度

    长期股权投资         1,165,470,319.47   1,158,054,168.32        -7,416,151.15      -0.64%
非流动资产合计           1,465,408,517.24   1,457,992,366.09        -7,416,151.15      -0.51%
资产总计                 2,268,185,002.14   2,260,768,850.99        -7,416,151.15      -0.33%
    应交税费               18,524,530.40      17,721,958.37           -802,572.03      -4.33%
流动负债合计              808,902,942.56     808,100,370.53           -802,572.03      -0.10%
负债合计                  850,411,318.23     849,608,746.20           -802,572.03      -0.09%
    其他综合收益                               1,961,093.17          1,961,093.17              --
    盈余公积               36,263,224.00      35,405,756.77           -857,467.23      -2.36%
    未分配利润            238,196,197.10     230,478,992.04         -7,717,205.06      -3.24%
所有者权益合计           1,417,773,683.91   1,411,160,104.79        -6,613,579.12      -0.47%
负债和所有者权益总计     2,268,185,002.14   2,260,768,850.99        -7,416,151.15      -0.33%


       3、2020年第三季度合并本报告期利润表


           项目             调整前            调整后             调整金额           调整幅度

一、营业总收入            497,401,500.20     459,646,705.84        -37,754,794.36      -7.59%
    其中:营业收入        497,401,500.20     459,646,705.84        -37,754,794.36      -7.59%
二、营业总成本            477,595,837.86     432,344,046.51        -45,251,791.35      -9.47%
    其中:营业成本        402,233,985.89     376,723,020.89        -25,510,965.00      -6.34%
            销售费用       25,386,140.70       9,515,081.84        -15,871,058.86     -62.52%
            管理费用       35,957,998.24      32,780,207.62         -3,177,790.62      -8.84%
            研发费用        6,402,171.40       6,132,248.48           -269,922.92      -4.22%
            财务费用        5,152,727.25       4,730,673.30           -422,053.95      -8.19%
    投资收益(损失以
                               -75,564.59      -2,903,221.46        -2,827,656.87   -3742.04%
“-”号填列)
    其中:对联营企业和
                            -1,436,582.77      -2,948,024.15        -1,511,441.38    -105.21%
合营企业的投资收益
    信用减值损失(损失
                            6,035,298.25      12,146,348.10          6,111,049.85     101.26%
以“-”号填列)
    资产减值损失(损失
                         -283,239,990.90    -292,058,938.25         -8,818,947.35      -3.11%
以“-”号填列)
三、营业利润(亏损以
                         -256,533,909.72    -254,572,467.10          1,961,442.62       0.76%
“-”号填列)
    加:营业外收入          2,979,193.99       2,979,194.00                  0.01       0.00%

                                              21
     减:营业外支出           1,371,675.80         529,483.88        -842,191.92       -61.40%
四、利润总额(亏损总额
                           -254,926,391.53   -252,122,756.98        2,803,634.55         1.10%
以“-”号填列)
     减:所得税费用           4,208,426.91      5,826,091.20        1,617,664.29        38.44%
五、净利润(净亏损以
                           -259,134,818.44   -257,948,848.18        1,185,970.26         0.46%
“-”号填列)

     1.持续经营净利润
                           -259,134,818.44   -257,948,848.18        1,185,970.26         0.46%
(净亏损以“-”号填列)

     1.归属于母公司所
                           -255,993,316.86   -256,045,929.68          -52,612.82        -0.02%
有者的净利润
     2.少数股东损益          -3,141,501.58     -1,902,918.50        1,238,583.08        39.43%
六、其他综合收益的税后
                               425,760.43                            -425,760.43      -100.00%
净额
  归属母公司所有者的
其他综合收益的税后净           268,524.90                            -268,524.90      -100.00%

     (二)将重分类进损
                               268,524.90                            -268,524.90      -100.00%
益的其他综合收益
     6.外币财务报表折
                               268,524.90                            -268,524.90      -100.00%
算差额
  归属于少数股东的其
                               157,235.53                            -157,235.53      -100.00%
他综合收益的税后净额
七、综合收益总额           -258,709,058.01   -257,948,848.18         760,209.83          0.29%
     归属于母公司所有
                           -255,724,791.96   -256,045,929.68         -321,137.72        -0.13%
者的综合收益总额
     归属于少数股东的
                             -2,984,266.05     -1,902,918.50        1,081,347.55        36.23%
综合收益总额
     (一)基本每股收益           -0.2457              -0.246              -0.0003      -0.12%
     (二)稀释每股收益           -0.2457              -0.246              -0.0003      -0.12%


         4、2020年第三季度母公司本报告期利润表

          项目               调整前           调整后            调整金额             调整幅度

     减:营业成本          108,922,481.93    121,568,814.50        12,646,332.57        11.61%
         销售费用           15,515,674.16       2,869,341.59      -12,646,332.57       -81.51%
                 利息
                              3,543,169.05      2,747,008.09         -796,160.96       -22.47%
收入
         投资收益(损失
                                -75,999.29     -2,903,631.83       -2,827,632.54     -3720.60%
以“-”号填列)
         其中:对联营企
业和合营企业的投资收          -120,391.61      -2,948,024.15       -2,827,632.54     -2348.70%



                                              22
二、营业利润(亏损以
                             26,235,953.76      23,408,321.22        -2,827,632.54       -10.78%
“-”号填列)
三、利润总额(亏损总额
                             27,679,591.11      24,851,958.57        -2,827,632.54       -10.22%
以“-”号填列)
     减:所得税费用           5,215,681.78       4,791,536.90          -424,144.88        -8.13%
四、净利润(净亏损以
                             22,463,909.33      20,060,421.67        -2,403,487.66       -10.70%
“-”号填列)
     (一)持续经营净利
润(净亏损以“-”号填       22,463,909.33      20,060,421.67        -2,403,487.66       -10.70%
列)
六、综合收益总额             22,463,909.33      20,060,421.67        -2,403,487.66       -10.70%
     (一)基本每股收益             0.0216               0.0193              -0.0023     -10.65%
     (二)稀释每股收益             0.0216               0.0193              -0.0023     -10.65%


        5、2020年第三季度合并年初到报告期末利润表


          项目                调整前            调整后            调整金额             调整幅度

一、营业总收入             1,290,219,623.83   1,156,764,089.88     -133,455,533.95       -10.34%
     其中:营业收入        1,290,219,623.83   1,156,764,089.88     -133,455,533.95       -10.34%
二、营业总成本             1,259,174,107.96   1,121,862,173.20     -137,311,934.76       -10.90%
     其中:营业成本        1,021,086,430.35    916,943,189.08      -104,143,241.27       -10.20%
           销售费用          76,086,225.99      66,306,338.33        -9,779,887.66       -12.85%
           管理费用         103,608,984.13      81,305,931.13       -22,303,053.00       -21.53%
           研发费用          23,831,845.07      23,472,373.93          -359,471.14        -1.51%
           财务费用          25,816,701.96      25,090,420.27          -726,281.69        -2.81%
         投资收益(损失
                              4,215,445.78       -1,135,058.76       -5,350,504.54      -126.93%
以“-”号填列)
         其中:对联营企
业和合营企业的投资收          2,854,427.60       -2,496,052.61       -5,350,480.21      -187.44%

         信用减值损失
                             -27,011,991.42     -20,900,941.57        6,111,049.85        22.62%
(损失以“-”号填列)
三、营业利润(亏损以
                           -274,404,865.93    -269,787,919.81         4,616,946.12         1.68%
“-”号填列)
     减:营业外支出           2,956,746.80       1,901,687.54        -1,055,059.26       -35.68%
四、利润总额(亏损总额
                           -268,812,264.11    -263,140,258.73         5,672,005.38         2.11%
以“-”号填列)
     减:所得税费用          11,820,881.68      14,659,292.13         2,838,410.45        24.01%
五、净利润(净亏损以
                           -280,633,145.79    -277,799,550.86         2,833,594.93         1.01%
“-”号填列)
     1.持续经营净利润
                           -280,633,145.79    -277,799,550.86         2,833,594.93         1.01%
(净亏损以“-”号填列)



                                                23
     1.归属于母公司所
                          -274,474,137.58    -273,671,565.57         802,572.01          0.29%
有者的净利润
     2.少数股东损益         -6,159,008.21      -4,127,985.29        2,031,022.92        32.98%
六、其他综合收益的税后
                             1,815,714.46                          -1,815,714.46      -100.00%
净额
  归属母公司所有者的
其他综合收益的税后净         1,207,994.83                          -1,207,994.83      -100.00%

     (二)将重分类进损
                             1,207,994.83                          -1,207,994.83      -100.00%
益的其他综合收益
           6.外币财务
                             1,207,994.83                          -1,207,994.83      -100.00%
报表折算差额
  归属于少数股东的其
                              607,719.63                             -607,719.63      -100.00%
他综合收益的税后净额
七、综合收益总额          -278,817,431.33    -277,799,550.86        1,017,880.47         0.37%
     归属于母公司所有
                          -273,266,142.75    -273,671,565.57         -405,422.82        -0.15%
者的综合收益总额
     归属于少数股东的
                            -5,551,288.58      -4,127,985.29        1,423,303.29        25.64%
综合收益总额
     (一)基本每股收益          -0.2637            -0.2629                0.0008        0.30%
     (二)稀释每股收益          -0.2637            -0.2629                0.0008        0.30%


        6、2020年第三季度母公司年初至报告期末利润表


          项目              调整前            调整后            调整金额             调整幅度

     投资收益(损失以
                             2,898,819.92      -2,451,660.29       -5,350,480.21      -184.57%
“-”号填列)
     其中:对联营企业和
                             2,854,427.60      -2,496,052.61       -5,350,480.21      -187.44%
合营企业的投资收益
二、营业利润(亏损以
                           67,972,112.29      62,621,632.08        -5,350,480.21        -7.87%
“-”号填列)
三、利润总额(亏损总额
                           70,714,105.17      65,363,624.96        -5,350,480.21        -7.57%
以“-”号填列)
     减:所得税费用        11,372,658.52      10,570,086.49          -802,572.03        -7.06%
四、净利润(净亏损以
                           59,341,446.65      54,793,538.47        -4,547,908.18        -7.66%
“-”号填列)
     (一)持续经营净利
润(净亏损以“-”号填     59,341,446.65      54,793,538.47        -4,547,908.18        -7.66%
列)
六、综合收益总额           59,341,446.65      54,793,538.47        -4,547,908.18        -7.66%
     (一)基本每股收益              0.057             0.0526              -0.0044      -7.72%
     (二)稀释每股收益              0.057             0.0526              -0.0044        -0.08


                                              24
         7、2020年第三季度合并年初到报告期末现金流量表


           项目              调整前            调整后            调整金额            调整幅度

     销售商品、提供劳务
                          1,366,512,189.17   1,245,686,859.30     -120,825,329.87       -8.84%
收到的现金
     收到的税费返还         13,526,259.50      13,526,235.52                -23.98       0.00%
     收到其他与经营活
                            44,450,052.13      44,729,711.11          279,658.98         0.63%
动有关的现金
经营活动现金流入小计      1,424,488,500.80   1,303,942,805.93     -120,545,694.87       -8.46%
     购买商品、接受劳务
                          1,009,050,140.41    885,601,581.48      -123,448,558.93      -12.23%
支付的现金
     支付其他与经营活
                           150,431,184.54     142,366,531.35        -8,064,653.19       -5.36%
动有关的现金
经营活动现金流出小计      1,355,079,761.48   1,223,566,549.36     -131,513,212.12       -9.71%
经营活动产生的现金流
                            69,408,739.32      80,376,256.57        10,967,517.25       15.80%
量净额
     购建固定资产、无形
资产和其他长期资产支        76,167,195.85      74,949,862.14        -1,217,333.71       -1.60%
付的现金
投资活动现金流出小计        83,179,695.85      81,962,362.14        -1,217,333.71       -1.46%
投资活动产生的现金流
                            -82,529,883.85     -81,312,550.14        1,217,333.71        1.48%
量净额
     取得借款收到的现
                           582,249,195.66     578,700,000.00        -3,549,195.66       -0.61%

筹资活动现金流入小计       587,633,371.12     584,084,175.46        -3,549,195.66       -0.60%
筹资活动产生的现金流
                          -261,838,967.54    -265,388,163.20        -3,549,195.66       -1.36%
量净额
四、汇率变动对现金及现
                               273,221.09           -67,410.02        -340,631.11     -124.67%
金等价物的影响
五、现金及现金等价物净
                          -274,686,890.98    -266,391,866.79         8,295,024.19        3.02%
增加额
     加:期初现金及现金
                           348,693,579.27     338,367,303.41       -10,326,275.86       -2.96%
等价物余额
六、期末现金及现金等价
                            74,006,688.29      71,975,436.62        -2,031,251.67       -2.74%
物余额



         8、2020年第三季度母公司年初到报告期末现金流量表

         无调整。



         详情请关注公司同日在巨潮资讯网(http://www.cninfo.com.cn)上披露的更新后的财


                                               25
务报表,后续公司将进一步加强财务基础核算,不断提高信息披露质量,避免类似问题出现。

由此给投资者带来不便,公司深表歉意,敬请广大投资者谅解。

    特此公告




                                                  徐州海伦哲专用车辆股份有限公司

                                                                          董事会

                                                            二○二一年六月十四日




                                       26

关闭窗口