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2020年05月25日 星期一

美达股份(000782)公告正文

美达股份:2014年第三季度报告全文

公告日期:2014-10-23

                 广东新会美达锦纶股份有限公司 2014 年第三季度报告全文广东新会美达锦纶股份有限公司
    2014 年第三季度报告
        2014 年 10 月
                                                   广东新会美达锦纶股份有限公司 2014 年第三季度报告全文
                                  第一节 重要提示
    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。
    所有董事均已出席了审议本次季报的董事会会议。
    公司负责人梁柏松、主管会计工作负责人及会计机构负责人(会计主管人员)朱明辉声明:保证季度报告中财务报表的真实、准确、完整。
                                                              广东新会美达锦纶股份有限公司 2014 年第三季度报告全文
                             第二节 主要财务数据及股东变化一、主要会计数据和财务指标公司是否因会计政策变更及会计差错更正等追溯调整或重述以前年度会计数据□ 是 √ 否
                                       本报告期末                       上年度末              本报告期末比上年度末增减
    总资产(元)                       2,733,332,322.82                 2,618,036,226.33                   4.40%归属于上市公司股东的净资产
                                   1,420,926,112.45                 1,036,219,328.89                  37.13%(元)
                                                    本报告期比上年同期                              年初至报告期末比上
                                   本报告期                                    年初至报告期末
                                                             增减                                       年同期增减
    营业收入(元)                   868,858,425.79              -7.63%            2,525,496,219.36              -8.77%归属于上市公司股东的净利润
                                 -3,522,243.99            -484.78%              -39,217,194.55           -566.36%(元)归属于上市公司股东的扣除非经
                                 -3,555,933.77            -592.11%              -41,347,202.56           -695.39%常性损益的净利润(元)经营活动产生的现金流量净额
                                        --                     --               333,562,723.14           259.54%(元)
    基本每股收益(元/股)                -0.008               -366.67%                   -0.074              -470.00%
    稀释每股收益(元/股)                -0.011               -466.67%                   -0.097              -585.00%
    加权平均净资产收益率                -0.35%            减少 0.42 个百分点             -3.89%         减少 4.56 个百分点非经常性损益项目和金额√ 适用 □ 不适用
                                                                                                                      单位:元
                         项目                                 年初至报告期期末金额                     说明
    非流动资产处置损益(包括已计提资产减值准备的冲销部分)                -122,047.24计入当期损益的政府补助(与企业业务密切相关,按照国家统
                                                                      1,350,809.42一标准定额或定量享受的政府补助除外)
    除上述各项之外的其他营业外收入和支出                                  901,245.83
    合计                                                                  2,130,008.01                      --对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应说明原因□ 适用 √ 不适用公司报告期不存在将根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义、列举的非经常性损益
                                                            广东新会美达锦纶股份有限公司 2014 年第三季度报告全文项目界定为经常性损益的项目的情形。二、报告期末股东总数及前十名股东持股情况表1、报告期末普通股股东总数及前十名普通股股东持股情况表
                                                                                                            单位:股
    报告期末普通股股东总数                                                   32,246
                                            前 10 名普通股股东持股情况
                                                                  持有有限售条件          质押或冻结情况
    股东名称           股东性质      持股比例       持股数量
                                                                    的股份数量        股份状态            数量
    江门市君合投资    境内非国有法人       13.00%        68,681,318     68,681,318有限公司
    太仓德源投资管    境内非国有法人       10.40%        54,945,055     54,945,055理中心
    江门市天昌投资    境内非国有法人       9.81%         51,818,182     51,818,182          质押          48,418,182有限公司
    广东天健实业集    境内非国有法人       5.68%         30,000,000            0团有限公司
    华宝信托有限责    其他                 1.98%         10,432,345            0任公司-时节好
    建投中信资产管    境内非国有法人       1.89%         10,000,000            0理有限责任公司
    西藏信托有限公    其他                 1.28%         6,746,574             0司-致知 1 号结构 境内自然人
    李欣立                                 1.17%         6,200,000             0
    中国中投证券有    其他                 0.82%         4,329,500             0限责任公司约定
    张力              境内自然人           0.76%         4,022,708             0
                                       前 10 名无限售条件普通股股东持股情况
                                                                                               股份种类
             股东名称                      持有无限售条件普通股股份数量
                                                                                      股份种类            数量
    广东天健实业集团有限公司                             30,000,000                    人民币普通股       30,000,000
    华宝信托有限责任公司-时节好雨                       10,432,345                    人民币普通股       10,432,34511 号集合资金信托
    建投中信资产管理有限责任公司                         10,000,000                    人民币普通股       10,000,000
    西藏信托有限公司-致知 1 号结构                      6,746,574                     人民币普通股       6,746,574化证券投资集合资金信托计划
    李欣立                                               6,200,000                     人民币普通股       6,200,000
    中国中投证券有限责任公司约定购                       4,329,500                     人民币普通股       4,329,500回专用账户
    张力                                                 4,022,708                     人民币普通股       4,022,708
    朱斌                                                 4,000,000                     人民币普通股       4,000,000
    长安基金-光大银行-长安嘉盈 1                       3,029,014                     人民币普通股       3,029,014号分级资产管理计划
    陈玉                                                 2,554,400                     人民币普通股       2,554,400
    上述股东关联关系或一致行动的说         江门市君合投资有限公司与江门市天昌投资有限公司、广东天健实业集团有限公
    明                                 司由同一实际控制人控制,此 3 名股东与其他股东之间不存在关联关系,也不属于《上
                                                              广东新会美达锦纶股份有限公司 2014 年第三季度报告全文
                                   市公司持股变动信息披露管理办法》中规定的一致行动人;未知其他股东之间是否存
                                   在关联关系,也未知其他股东之间是否属于《上市公司持股变动信息披露管理办法》
                                   中规定的一致行动人。前 10 名无限售条件普通股股东参与
                                       无融资融券业务股东情况说明(如有)公司前 10 名普通股股东、前 10 名无限售条件普通股股东在报告期内是否进行约定购回交易√ 是 □ 否
    公司前10大股东中,李欣立在报告期内进行了约定购回交易。根据中国证券登记结算有限责任公司深圳分公司提供的数据显示,李欣立于2013年12月31日的约定购回本公司股份数量余额为4713678股,占本公司当时总股本的1.17%;2014年9月30日,李欣立约定购回美达股份数量余额为0。即李欣立在报告期内购回美达股份4713678股,占本公司现总股本的0.89%。2、报告期末优先股股东总数及前十名优先股股东持股情况表□ 适用 √ 不适用
                                                           广东新会美达锦纶股份有限公司 2014 年第三季度报告全文
                                        第三节 重要事项一、报告期主要会计报表项目、财务指标发生变动的情况及原因√ 适用 □ 不适用
       项目            本期金额           上期金额            变动比例                原因
    应收票据            352,801,704.22     614,342,672.48          -42.57%    票据贴现增加,票据用于质
    预付帐款             46,764,412.60      91,358,736.65          -48.81%    押贷款减少
                                                                          预付设备款到货
    其他应收款             1,914,534.96       1,252,654.12         52.84%     支付费用发票未到
    应收账款            155,135,016.25     122,839,882.59          26.29%     有条件保证的未到期信用证
    其他流动资产         35,372,957.47                  0.00        100%      贴现增加
                                                                          期末原材料库存采购增加,
    可供出售金融资      132,774,039.46      91,381,095.96          45.30%     留抵税金增加,重分类列示
                                                                          子公司美新投资新增加对外产
    在建工程             67,925,749.10      20,770,231.45          227.03%    投资
                                                                          常德工程土建增加
    工程物资            186,820,468.44          479,043.59       38,898.64% 常德工程设备增加
    短期借款            348,526,917.03     646,964,794.35          -46.13%    募集资金归还贷款及其他还
    预收款项             34,013,790.07      59,825,369.81          -43.14%    款增加
                                                                          客户预订金减少
    应付职工薪酬         11,948,260.99      26,501,035.12          -54.91%    发放上年年终奖金
    应交税费               3,903,759.69       7,474,906.19         -47.78%    销售下降,税金减少
    应付利息              752,700.90        2,404,548.43           -68.70%    还贷款增加,预提利息减少
    其他流动负债         3,600,000.00       2,640,000.00           36.36%     收到阶段性研发项目政府补
    其他非流动负债       9,000,000.00       5,000,000.00           80.00%     助资金
                                                                          子公司四川美华收到阶段性
    股本                528,139,623.00     404,513,250.00          30.56%     工程项目政府补助资金
                                                                          本期增加发行新股
    资本公积            646,083,537.82     329,282,095.09          96.21%     本期增加发行新股的溢价
    营业收入            2,525,496,219.36   2,768,235,612.72        -8.77%     销售单价下滑
    营业成本            2,408,803,398.00   2,600,075,578.91        -7.36%     材料单价下滑
    营业税金及附加       3,603,822.78       5,435,601.56           -33.70%    增值税减少,相应带征地方
    财务费用             57,390,615.47      21,798,007.78          163.28%    税费减少
                                                                          票据贴现利息增加,同时由
    投资收益             18,272,600.52      5,527,903.20           230.55%    于汇率变动,汇兑损失增加。
                                                                          根据权益变化按权益法确认
    营业外支出            467,935.86        1,166,711.79           -59.89%    当期收益增加
                                                                          固定资产处置损失减少
    所得税费用            533,906.62        5,025,441.56           -89.38%    本期利润下滑
    归属于母公司所       -39,217,194.55     8,409,282.74          -566.36%    与同期相比销售单价降幅较有者的净利润
    基本每股收益             -0.074             0.020               -470%     大,售价下降导致营业收入
    (元/股)                                                                 同比减少;而产品价格下跌
                                                                          的幅度大于原材料价格下跌
                                                                          的幅度,导致毛利率下降,
                                                                          净利润亏损
    经营活动产生的      333,562,723.14     -209,073,273.40         259.54%    由于本期货款回笼增加,现
                                                             广东新会美达锦纶股份有限公司 2014 年第三季度报告全文
    投资活动产生的       -278,154,014.21        -56,809,201.30       -389.62%       由于本期常德工程项目支出现金流量净额
    分配股利、利润        61,272,473.59         37,352,671.14         64.03%        增加,现金流出增加
                                                                                本期的贷款总额同比增加,
    或偿付利息支付                                                                  贷款利息支出增加;以及本
    的现金                                                                          期支付2013年度股票分红二、重要事项进展情况及其影响和解决方案的分析说明√ 适用 □ 不适用公司已在临时报告披露相关重要事项,详见下表。
                                                                                            临时报告披露网站查
                           重要事项概述                                     披露日期
                                                                                                   询索引
    2011 年 11 月 7 日,公司以广东通用数字投资咨询有限公司及广东                            巨潮资讯网,网址:
                                                                      2011 年 11 月 16 日
    太平洋技术创业有限公司侵害公司财产安全为由,向深圳市福田区人民                              www.cninfo.com.cn;法院提起诉讼。深圳市福田区人民法院于 2011 年 11 月 10 日,以 2011
                                                                                            巨潮资讯网,网址:
    深福法民二初字第 9049 号决定立案受理。2012 年 6 月 29 日,深圳福 2014 年 01 月 21 日        www.cninfo.com.cn;田区人民法院开庭审理本案。2013 年 11 月 20 日,深圳市福田区人民法院作出一审判决,该判决于 2014 年 2 月 1 日生效。依据判决,广东通用数字投资咨询有限公司所持香雪制药股份及相关权益归广东通用
                                                                                            巨潮资讯网,网址:
    数字投资咨询有限公司所有。2014 年 6 月公司收到广东通用数字投资 2014 年 02 月 22 日          www.cninfo.com.cn;咨询有限公司 2013 年度经审计财务报告,根据报告中反映的权益变化,按权益法确认当期投资收益 11,033,388.72 元。
    2013 年 7 月, 刘旺好等人以公司虚假陈述了相关信息,导致其损失为由,向广东省广州市中级人民法院提起诉讼。2013 年 12 月,公司对广州市中级人民法院管辖权提出异议,广州市中级人民法院驳回公司
                                                                                            巨潮资讯网,网址:请求,2014 年 1 月,公司对其驳回提出上诉,广东省高级人民法院于 2013 年 07 月 31 日
                                                                                            www.cninfo.com.cn;2014 年 5 月 26 日予以驳回。2014 年 6 月 3 日,公司对该等广州市中级人民法院受理的本公司同类另 13 个案的管辖权向广东省高级人民法院提出异议,截止至本报告披露日,公司未收到法院的相关裁决。
    2013 年 9 月 27 日,公司召开第七届董事会第十三次会议,审议通                            巨潮资讯网,网址:
                                                                      2013 年 10 月 08 日
    过了公司非公开发行股票的议案。2013 年 10 月 30 日,公司召开 2013                            www.cninfo.com.cn;年第二次临时股东大会,审议通过了本次非公开发行股票的议案。2014
                                                                                            巨潮资讯网,网址:
    年 3 月 10 日,公司本次非公开发行股票申请经中国证监会发行审核委 2013 年 10 月 31 日         www.cninfo.com.cn;员会工作会议审核,并获得无条件通过。2014 年 3 月 19 日,中国证监
                                                                                            巨潮资讯网,网址:会下发《关于核准广东新会美达锦纶股份有限公司非公开发行股票的批 2014 年 03 月 11 日
                                                                                            www.cninfo.com.cn;复》(证监许可【2014】313 号),核准公司本次非公开发行不超过
    122,282,608 股新股,有效期 6 个月。2014 年 3 月 27 日,公司 2013 年                         巨潮资讯网,网址:
                                                                      2014 年 03 月 25 日
    度权益分派实施完毕,根据股东大会审议通过的发行方案,公司本次非                              www.cninfo.com.cn;
    公开发行股票的发行价格调整为 3.64 元/股,发行数量调整为不超过                               巨潮资讯网,网址:
                                                                      2014 年 03 月 27 日
    123,626,373 股。截至 2014 年 9 月 15 日,本次非公开发行募集资金到                           www.cninfo.com.cn;账,美达股份增加实收资本(股本)123,626,373.00 元,增加资本公积
                                                                                            巨潮资讯网,网址:315,617,440.75 元。本次非公开发行新增股份 123,626,373 股,已于 2014 2014 年 09 月 19 日
                                                                                            www.cninfo.com.cn;年 9 月 22 日在深圳证券交易所上市。本次发行的股份自上市之日起 36
                                                             广东新会美达锦纶股份有限公司 2014 年第三季度报告全文个月内不上市交易或转让,可上市流通时间为 2017 年 9 月 25 日(如遇非交易日顺延)。三、公司或持股 5%以上股东在报告期内发生或以前期间发生但持续到报告期内的承诺事项√ 适用 □ 不适用
    承诺事由    承诺方                           承诺内容                        承诺时间       承诺期限        履行情况股改承诺
                           根据《上市公司收购管理办法》等相关法规的规定,本
                                                                                           2013 年 7 月 2
                       人实际控制的天健集团所持上市公司的股份在本次收购完     2013 年 07
            梁伟东                                                                         日至 2014 年 履行完成
                       成后 12 个月内不得转让,但在同一实际控制人控制的不同 月 09 日
                                                                                           7月2日
                       主体之间进行转让不受前述 12 个月的限制。
                           根据《上市公司收购管理办法》等相关法规的规定,本
            江门市天   公司所持上市公司的股份在本次收购完成后 12 个月内不得                2013 年 9 月
                                                                              2013 年 09
            昌投资有   转让,但在同一实际控制人控制的不同主体之间进行转让不                10 日至 2014 履行完成
                                                                              月 02 日
            限公司     受前述 12 个月的限制。锁定期满后,将按中国证监会和深                年 9 月 15 日
                       交所的有关规定执行。
                           1、不直接或间接从事与上市公司主营业务相同或相似
                       的业务。2、不从事与上市公司存在竞争或可能构成竞争的
                       业务或活动,也不以独资经营、合资经营或其他拥有股票或
                       权益的方式在其他公司或企业从事与上市公司存在竞争或
                       可能构成竞争的业务或活动。3、在未来的投资方向上,避
    收购报告               免投资与上市公司相同或相似的业务及企业;对上市公司已
    书或权益               经或拟投资兴建的项目,将不会进行建设或投资。4、如未
    变动报告               来经营的业务与上市公司形成实质性竞争,上市公司有权优
    书中所作               先收购该等竞争业务有关的资产,或本人通过解散、对外转
    承诺                   让等方法,处理所持从事竞争业务公司的全部股权,以消除
                       同业竞争。5、若本人违反上述承诺,则应对上市公司因此
                       而遭受的损失做出及时和足额的赔偿。
                                                                              2013 年 07 2013 年 7 月 9
            梁伟东         1、本次权益变动完成后,本人及本人控制的企业将严                                  正在履行中
                                                                              月 09 日     日至无限期
                       格按照《公司法》等法律法规以及上市公司《公司章程》的
                       有关规定行使股东权利,在股东大会对有关涉及承诺人事项
                       的关联交易进行表决时,履行回避表决的义务。2、本人承
                       诺本人及本人控制下的企业杜绝一切非法占用上市公司资
                       金、资产的行为;在任何情况下,不要求上市公司向本人及
                       本人控制的企业及关联方提供违规担保。3、若本人及关联
                       方未来与上市公司发生必要关联交易,本人承诺将遵循市场
                       公正、公平、公开的原则,依法签订协议,依法履行合法程
                       序,按照美达股份《公司章程》、有关法律法规和《深圳证
                       券交易所股票上市规则》等有关规定履行信息披露义务和办
                       理有关审议程序,从制度上保证美达股份作为上市公司的利
                       益不受损害,保证不发生通过关联交易损害美达股份广大中
                                                 广东新会美达锦纶股份有限公司 2014 年第三季度报告全文
           小股东权益的情况。
               1、不直接或间接从事与上市公司主营业务相同或相似
           的业务。2、不从事与上市公司存在竞争或可能构成竞争的
           业务或活动,也不以独资经营、合资经营或其他拥有股票或
           权益的方式在其他公司或企业从事与上市公司存在竞争或
           可能构成竞争的业务或活动。3、在未来的投资方向上,避
           免投资与上市公司相同或相似的业务及企业;对上市公司已
           经或拟投资兴建的项目,将不会进行建设或投资。4、如未
           来经营的业务与上市公司形成实质性竞争,上市公司有权优
           先收购该等竞争业务有关的资产,或本公司通过解散、对外
           转让等方法,处理所持从事竞争业务公司的全部股权,以消
           除同业竞争。5、若本公司违反上述承诺,则应对上市公司
    江门市天   因此而遭受的损失做出及时和足额的赔偿。
                                                                2013 年 09 2013 年 9 月 2
    昌投资有       1、本次权益变动完成后,本公司将严格按照《公司法》                          正在履行中
                                                                月 02 日 日至无限期
    限公司     等法律法规以及上市公司《公司章程》的有关规定行使股东
           权利,在股东大会对有关涉及承诺人事项的关联交易进行表
           决时,履行回避表决的义务。2、本公司杜绝一切非法占用
           上市公司资金、资产的行为;在任何情况下,不要求上市公
           司向本公司及关联方提供违规担保。3、若本公司未来与上
           市公司发生必要关联交易,本公司承诺将遵循市场公正、公
           平、公开的原则,依法签订协议,依法履行合法程序,按照
           美达股份《公司章程》、有关法律法规和《深圳证券交易所
           股票上市规则》等有关规定履行信息披露义务和办理有关审
           议程序,从制度上保证美达股份作为上市公司的利益不受损
           害,保证不发生通过关联交易损害美达股份广大中小股东权
           益的情况。
    江门市君                                                                        2014 年 9 月
               所认购的本次非公开发行的股票自股票过户至信息披      2013 年 09
    合投资有                                                                        22 日至 2017 正在履行中
           露义务人名下起,36 个月内不得转让。                     月 27 日
    限公司                                                                          年 9 月 24 日太仓德源
                                                                                2014 年 9 月
    投资管理       所认购的本次非公开发行的股票自股票过户至发行对      2013 年 09
                                                                                22 日至 2017 正在履行中
    中心(有限 象名下起,36 个月内不得转让。                           月 27 日
                                                                                年 9 月 24 日合伙)
               为从根本上避免和消除与美达股份形成同业竞争的可
           能性,信息披露义务人承诺如下:“1、不直接或间接从事与
           上市公司主营业务相同或相似的业务。2、不从事与上市公
           司存在竞争或可能构成竞争的业务或活动,也不以独资经
    江门市君                                                                        2013 年 9 月
           营、合资经营或其他拥有股票或权益的方式在其他公司或企 2013 年 09
    合投资有                                                                        27 日至无限 正在履行中
           业从事与上市公司存在竞争或可能构成竞争的业务或活动。月 27 日
    限公司                                                                          期
           3、在未来的投资方向上,避免投资与上市公司相同或相似
           的业务及企业;对上市公司已经或拟投资兴建的项目,将不
           会进行建设或投资。4、如未来经营的业务与上市公司形成
           实质性竞争,上市公司有权优先收购该等竞争业务有关的资
                                                               广东新会美达锦纶股份有限公司 2014 年第三季度报告全文
                         产,或本公司通过解散、对外转让等方法,处理所持从事竞
                         争业务公司的全部股权,以消除同业竞争。5、若本公司违
                         反上述承诺,则应对上市公司因此而遭受的损失做出及时和
                         足额的赔偿。
                             为规范和减少与上市公司之间的关联交易,信息披露义
                         务人做出书面承诺如下:1、本次权益变动完成后,本公司
                         将严格按照《公司法》等法律法规以及上市公司《公司章程》
                         的有关规定行使股东权利,在股东大会对有关涉及承诺人事
                         项的关联交易进行表决时,履行回避表决的义务。2、本公
                         司杜绝一切非法占用上市公司资金、资产的行为;在任何情
                         况下,不要求上市公司向本公司及关联方提供违规担保。3、
                         若本公司未来与上市公司发生必要关联交易,本公司承诺将
                         遵循市场公正、公平、公开的原则,依法签订协议,依法履
                         行合法程序,按照美达股份《公司章程》、有关法律法规和
                         《深圳证券交易所股票上市规则》等有关规定履行信息披露
                         义务和办理有关审议程序,从制度上保证美达股份作为上市
                         公司的利益不受损害,保证不发生通过关联交易损害美达股
                         份广大中小股东权益的情况。资产重组时所作承诺首次公开发行或再融资时所作承诺其他对公司中小股东所作承诺承诺是否
                    是及时履行四、对 2014 年度经营业绩的预计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大幅度变动的警示及原因说明□ 适用 √ 不适用五、证券投资情况□ 适用 √ 不适用公司报告期不存在证券投资。
                                                            广东新会美达锦纶股份有限公司 2014 年第三季度报告全文六、衍生品投资情况□ 适用 √ 不适用公司报告期不存在衍生品投资。七、报告期内接待调研、沟通、采访等活动登记表√ 适用 □ 不适用
                                                                                         谈论的主要内容及提
    接待时间              接待地点       接待方式     接待对象类型         接待对象
                                                                                              供的资料
    2014 年 01 月 01 日                                                                          公司经营情况、
                       公司           电话沟通       个人               投资者
    -2014 年 09 月 30 日                                                                     增发事项等。
                                                       广东新会美达锦纶股份有限公司 2014 年第三季度报告全文
                                         第四节 财务报表一、财务报表1、合并资产负债表编制单位:广东新会美达锦纶股份有限公司
                                                                                                      单位:元
                 项目                       期末余额                               期初余额流动资产:
    货币资金                                            441,857,360.83                         357,870,715.40
    结算备付金
    拆出资金
    以公允价值计量且其变动计入当期损益的金融资产
    应收票据                                            352,801,704.22                         614,342,672.48
    应收账款                                            155,135,016.25                         122,839,882.59
    预付款项                                             46,764,412.60                          91,358,736.65
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息
    应收股利
    其他应收款                                            1,914,534.96                            1,252,654.12
    买入返售金融资产
    存货                                                424,069,664.46                         370,482,153.19
    划分为持有待售的资产
    一年内到期的非流动资产
    其他流动资产                                         35,372,957.47
    流动资产合计                                           1,457,915,650.79                       1,558,146,814.43非流动资产:
    发放委托贷款及垫款
    可供出售金融资产                                    132,774,039.46                          91,381,095.96
    持有至到期投资
                                        广东新会美达锦纶股份有限公司 2014 年第三季度报告全文
    长期应收款
    长期股权投资                          14,543,244.48                         3,509,855.76
    投资性房地产                          15,940,961.31                        16,324,641.48
    固定资产                             799,602,493.80                       868,581,219.83
    在建工程                              67,925,749.10                        20,770,231.45
    工程物资                             186,820,468.44                          479,043.59
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                              51,978,966.71                        52,619,815.31
    开发支出
    商誉
    长期待摊费用
    递延所得税资产                         5,830,748.73                         6,223,508.52
    其他非流动资产
    非流动资产合计                          1,275,416,672.03                    1,059,889,411.90
    资产总计                                2,733,332,322.82                    2,618,036,226.33流动负债:
    短期借款                             348,526,917.03                       646,964,794.35
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    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                             628,016,842.60                       554,331,396.97
    应付账款                              65,427,528.82                        74,115,491.96
    预收款项                              34,013,790.07                        59,825,369.81
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                          11,948,260.99                        26,501,035.12
    应交税费                               3,903,759.69                         7,474,906.19
    应付利息                                 752,700.90                         2,404,548.43
    应付股利
    其他应付款                            76,491,450.52                        60,458,046.40
                                                      广东新会美达锦纶股份有限公司 2014 年第三季度报告全文
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    划分为持有待售的负债
    一年内到期的非流动负债
    其他流动负债                                        3,600,000.00                         2,640,000.00
    流动负债合计                                          1,172,681,250.62                    1,434,715,589.23非流动负债:
    长期借款                                           87,469,635.16                        90,159,472.06
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债                                      1,385,652.48                         1,176,710.96
    其他非流动负债                                      9,000,000.00                         5,000,000.00
    非流动负债合计                                          97,855,287.64                        96,336,183.02
    负债合计                                              1,270,536,538.26                    1,531,051,772.25所有者权益(或股东权益):
    实收资本(或股本)                                528,139,623.00                       404,513,250.00
    资本公积                                          646,083,537.82                       329,282,095.09
    减:库存股
    专项储备
    盈余公积                                           57,504,850.99                        57,504,850.99
    一般风险准备
    未分配利润                                        196,608,975.97                       252,006,700.52
    外币报表折算差额                                    -7,410,875.33                       -7,087,567.71
    归属于母公司所有者权益合计                            1,420,926,112.45                    1,036,219,328.89
    少数股东权益                                       41,869,672.11                        50,765,125.19
    所有者权益(或股东权益)合计                          1,462,795,784.56                    1,086,984,454.08负债和所有者权益(或股东权益)总
                                                      2,733,332,322.82                    2,618,036,226.33计
    法定代表人:梁柏松                 主管会计工作负责人:朱明辉                     会计机构负责人:朱明辉
                                                    广东新会美达锦纶股份有限公司 2014 年第三季度报告全文2、母公司资产负债表编制单位:广东新会美达锦纶股份有限公司
                                                                                                   单位:元
                 项目                    期末余额                               期初余额流动资产:
    货币资金                                         357,019,586.76                         220,384,389.15
    以公允价值计量且其变动计入当期损益的金融资产
    应收票据                                         278,538,701.90                         483,407,256.63
    应收账款                                          99,165,242.82                          73,164,172.02
    预付款项                                           9,288,781.32                            6,958,081.21
    应收利息
    应收股利
    其他应收款                                           901,234.30                             484,504.90
    存货                                             248,707,863.77                         156,139,938.51
    划分为持有待售的资产
    一年内到期的非流动资产
    其他流动资产                                     535,514,865.98                         345,599,241.83
    流动资产合计                                        1,529,136,276.85                       1,286,137,584.25非流动资产:
    可供出售金融资产                                  92,774,039.46                          91,381,095.96
    持有至到期投资
    长期应收款
    长期股权投资                                     653,678,542.13                         642,645,153.41
    投资性房地产                                      15,918,077.37                          16,301,137.80
    固定资产                                         222,574,248.80                         230,376,840.46
    在建工程                                           6,740,143.48                          11,352,152.85
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                                          16,980,970.65                          17,345,766.93
    开发支出
    商誉
                                        广东新会美达锦纶股份有限公司 2014 年第三季度报告全文
    长期待摊费用
    递延所得税资产                         2,793,098.00                         3,185,857.79
    其他非流动资产
    非流动资产合计                          1,011,459,119.89                    1,012,588,005.20
    资产总计                                2,540,595,396.74                    2,298,725,589.45流动负债:
    短期借款                             226,056,273.49                       531,800,130.35
    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                             550,323,796.94                       505,203,570.25
    应付账款                              11,027,569.18                        18,811,166.75
    预收款项                              28,642,616.42                        36,275,672.99
    应付职工薪酬                           4,723,063.05                        10,339,287.11
    应交税费                                 542,458.55                         7,556,890.32
    应付利息                                 461,318.63                         2,026,460.24
    应付股利
    其他应付款                            60,342,411.86                        47,304,205.28
    划分为持有待售的负债
    一年内到期的非流动负债
    其他流动负债                         261,982,239.17                       171,255,213.82
    流动负债合计                            1,144,101,747.29                    1,330,572,597.11非流动负债:
    长期借款                              85,000,000.00                        85,000,000.00
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债                         1,385,652.48                         1,176,710.96
    其他非流动负债
    非流动负债合计                            86,385,652.48                        86,176,710.96
    负债合计                                1,230,487,399.77                    1,416,749,308.07所有者权益(或股东权益):
    实收资本(或股本)                   528,139,623.00                       404,513,250.00
    资本公积                             645,569,297.00                       328,767,854.27
                                                             广东新会美达锦纶股份有限公司 2014 年第三季度报告全文
    减:库存股
    专项储备
    盈余公积                                                  57,504,850.99                          57,504,850.99
    一般风险准备
    未分配利润                                                78,894,225.98                          91,190,326.12
    外币报表折算差额
    所有者权益(或股东权益)合计                                 1,310,107,996.97                        881,976,281.38负债和所有者权益(或股东权益)总
                                                             2,540,595,396.74                       2,298,725,589.45计
    法定代表人:梁柏松                       主管会计工作负责人:朱明辉                      会计机构负责人:朱明辉3、合并本报告期利润表编制单位:广东新会美达锦纶股份有限公司
                                                                                                            单位:元
                  项目                            本期金额                               上期金额
    一、营业总收入                                                868,858,425.79                         940,583,453.48
    其中:营业收入                                           868,858,425.79                         940,583,453.48
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                                873,915,428.47                         939,106,480.24
    其中:营业成本                                           827,117,392.89                         887,927,570.85
           利息支出
           手续费及佣金支出
           退保金
           赔付支出净额
           提取保险合同准备金净额
           保单红利支出
           分保费用
           营业税金及附加                                         910,939.21                            1,037,912.87
           销售费用                                            16,372,948.29                          21,475,015.63
           管理费用                                            17,840,542.95                          24,317,613.36
           财务费用                                            10,350,149.93                            3,396,942.93
           资产减值损失                                         1,323,455.20                             951,424.60
                                                              广东新会美达锦纶股份有限公司 2014 年第三季度报告全文
    加    :公允价值变动收益(损失以“-”号填列)
            投资收益(损失以“-”号
                                                                  804,811.80                           742,903.20填列)
            其中:对联营企业和合营企业的投资收益
            汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                              -4,252,190.88                         2,219,876.44
    加   :营业外收入                                            349,487.35                           327,320.17
    减   :营业外支出                                            315,797.57                           160,214.55
            其中:非流动资产处置损
                                                                   74,797.57                              9,009.41失四、利润总额(亏损总额以“-”号填
                                                                -4,218,501.10                         2,386,982.06列)
    减:所得税费用                                               120,955.23                          1,319,228.55
    五、净利润(净亏损以“-”号填列)                              -4,339,456.33                         1,067,753.51
    其中:被合并方在合并前实现的净利润
    归属于母公司所有者的净利润                                 -3,522,243.99                          915,385.38
    少数股东损益                                                -817,212.34                           152,368.13
    六、每股收益:                                      --                                       --
    (一)基本每股收益                                               -0.008                                0.003
    (二)稀释每股收益                                                -0.011                               0.003
    七、其他综合收益                                                1,082,054.74                           -984,963.68其中:以后会计期间不能重分类进损益的其他综合收益项目
       以后会计期间在满足规定条件
    时将重分类进损益的其他综合收益项                                1,082,054.74                           -984,963.68目
    八、综合收益总额                                                -3,257,401.59                           82,789.83
    归属于母公司所有者的综合收益
                                                                -2,440,189.25                           -69,578.30总额
    归属于少数股东的综合收益总额                                -817,212.34                           152,368.13
    法定代表人:梁柏松                      主管会计工作负责人:朱明辉                        会计机构负责人:朱明辉
                                                      广东新会美达锦纶股份有限公司 2014 年第三季度报告全文4、母公司本报告期利润表编制单位:广东新会美达锦纶股份有限公司
                                                                                                   单位:元
                 项目                    本期金额                                 上期金额
    一、营业收入                                          650,376,165.18                         509,552,952.37
    减:营业成本                                     626,532,222.94                         482,360,407.16
         营业税金及附加                                   238,677.42                            139,333.04
         销售费用                                       7,635,785.19                           9,350,741.59
         管理费用                                       9,367,447.01                          12,066,914.39
         财务费用                                       9,616,484.61                           2,636,950.98
         资产减值损失                                   2,273,193.69                            495,898.15
    加:公允价值变动收益(损失以“-”号填列)
         投资收益(损失以“-”号填
                                                          804,811.80                            742,903.20列)
         其中:对联营企业和合营企业的投资收益
    二、营业利润(亏损以“-”号填列)                      -4,482,833.88                          3,245,610.26
    加:营业外收入                                        97,991.72                            104,530.00
    减:营业外支出                                       294,326.43                            173,783.20
         其中:非流动资产处置损失                          56,326.43                               4,783.20三、利润总额(亏损总额以“-”号填
                                                        -4,679,168.59                          3,176,357.06列)
    减:所得税费用                                                                             297,418.13
    四、净利润(净亏损以“-”号填列)                      -4,679,168.59                          2,878,938.93
    五、每股收益:                              --                                       --
    (一)基本每股收益                                       -0.009                                 0.007
    (二)稀释每股收益                                       -0.012                                 0.007
    六、其他综合收益                                        1,078,757.36                            605,156.56其中:以后会计期间不能重分类进损益的其他综合收益项目
       以后会计期间在满足规定条件
    时将重分类进损益的其他综合收益项                        1,078,757.36                            605,156.56目
    七、综合收益总额                                        -3,600,411.23                          3,484,095.49
                                                             广东新会美达锦纶股份有限公司 2014 年第三季度报告全文
    法定代表人:梁柏松                       主管会计工作负责人:朱明辉                      会计机构负责人:朱明辉5、合并年初到报告期末利润表编制单位:广东新会美达锦纶股份有限公司
                                                                                                            单位:元
                   项目                           本期金额                               上期金额
    一、营业总收入                                               2,525,496,219.36                       2,768,235,612.72
    其中:营业收入                                           2,525,496,219.36                       2,768,235,612.72
           利息收入
           已赚保费
           手续费及佣金收入
    二、营业总成本                                               2,592,477,568.90                       2,765,813,818.05
    其中:营业成本                                           2,408,803,398.00                       2,600,075,578.91
           利息支出
           手续费及佣金支出
           退保金
           赔付支出净额
           提取保险合同准备金净额
           保单红利支出
           分保费用
           营业税金及附加                                       3,603,822.78                            5,435,601.56
           销售费用                                            54,024,226.38                          57,521,934.43
           管理费用                                            60,647,750.78                          72,319,613.36
           财务费用                                            57,390,615.47                          21,798,007.78
           资产减值损失                                         8,007,755.49                            8,663,082.01
    加   :公允价值变动收益(损失以“-”号填列)
           投资收益(损失以“-”号
                                                               18,272,600.52                            5,527,903.20填列)
           其中:对联营企业和合营企业的投资收益
           汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                             -48,708,749.02                           7,949,697.87
    加   :营业外收入                                           2,597,943.87                            2,782,189.41
                                                               广东新会美达锦纶股份有限公司 2014 年第三季度报告全文
    减   :营业外支出                                              467,935.86                            1,166,711.79
            其中:非流动资产处置损
                                                                    122,047.24                             604,416.30失四、利润总额(亏损总额以“-”号填
                                                                 -46,578,741.01                           9,565,175.49列)
    减:所得税费用                                                 533,906.62                            5,025,441.56
    五、净利润(净亏损以“-”号填列)                               -47,112,647.63                           4,539,733.93
    其中:被合并方在合并前实现的净利润
    归属于母公司所有者的净利润                                  -39,217,194.55                           8,409,282.74
    少数股东损益                                                 -7,895,453.08                          -3,869,548.81
    六、每股收益:                                       --                                       --
    (一)基本每股收益                                                  -0.074                                 0.020
    (二)稀释每股收益                                                  -0.097                                 0.020
    七、其他综合收益                                                    860,694.36                           -2,760,313.30其中:以后会计期间不能重分类进损益的其他综合收益项目
       以后会计期间在满足规定条件
    时将重分类进损益的其他综合收益项                                    860,694.36                           -2,760,313.30目
    八、综合收益总额                                                 -46,251,953.27                           1,779,420.63
    归属于母公司所有者的综合收益
                                                                 -38,356,500.19                           5,648,969.44总额
    归属于少数股东的综合收益总额                                 -7,895,453.08                          -3,869,548.81
    法定代表人:梁柏松                       主管会计工作负责人:朱明辉                        会计机构负责人:朱明辉6、母公司年初到报告期末利润表编制单位:广东新会美达锦纶股份有限公司
                                                                                                              单位:元
                 项目                             本期金额                                 上期金额
    一、营业收入                                                   1,746,780,731.54                       1,555,935,493.30
    减:营业成本                                              1,658,478,373.74                       1,462,749,602.00
          营业税金及附加                                          1,127,479.60                            2,537,108.52
          销售费用                                               23,857,539.90                          23,078,885.34
          管理费用                                               30,976,697.25                          32,631,513.29
                                                               广东新会美达锦纶股份有限公司 2014 年第三季度报告全文
         财务费用                                                45,127,991.33                          19,008,736.67
         资产减值损失                                             4,210,125.88                            3,236,977.84
    加:公允价值变动收益(损失以“-”号填列)
         投资收益(损失以“-”号填
                                                                 21,272,600.52                            5,527,903.20列)
         其中:对联营企业和合营企业的投资收益
    二、营业利润(亏损以“-”号填列)                                4,275,124.36                          18,220,572.84
    加:营业外收入                                                 396,391.72                            1,332,976.54
    减:营业外支出                                                 394,326.43                             636,316.84
         其中:非流动资产处置损失                                    56,326.43                              67,316.84三、利润总额(亏损总额以“-”号填
                                                                  4,277,189.65                          18,917,232.54列)
    减:所得税费用                                                 392,759.79                            1,952,061.84
    四、净利润(净亏损以“-”号填列)                                3,884,429.86                          16,965,170.70
    五、每股收益:                                       --                                       --
    (一)基本每股收益                                                  0.007                                  0.040
    (二)稀释每股收益                                                  0.010                                  0.040
    六、其他综合收益                                                  1,184,001.98                           -1,683,913.92其中:以后会计期间不能重分类进损益的其他综合收益项目
       以后会计期间在满足规定条件
    时将重分类进损益的其他综合收益项                                  1,184,001.98                           -1,683,913.92目
    七、综合收益总额                                                  5,068,431.84                          15,281,256.78
    法定代表人:梁柏松                       主管会计工作负责人:朱明辉                        会计机构负责人:朱明辉7、合并年初到报告期末现金流量表编制单位:广东新会美达锦纶股份有限公司
                                                                                                              单位:元
                 项目                             本期金额                                 上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金                              3,096,180,851.28                       2,730,638,789.38
    客户存款和同业存放款项净增加
                                         广东新会美达锦纶股份有限公司 2014 年第三季度报告全文额
    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
    收到再保险业务现金净额
    保户储金及投资款净增加额
    处置交易性金融资产净增加额
    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
    收到的税费返还                         5,018,801.62                         2,979,733.82
    收到其他与经营活动有关的现金          15,603,710.28                        14,560,359.80
    经营活动现金流入小计                     3,116,803,363.18                    2,748,178,883.00
    购买商品、接受劳务支付的现金        2,482,771,891.53                    2,668,198,766.01
    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
    支付利息、手续费及佣金的现金
    支付保单红利的现金
    支付给职工以及为职工支付的现
                                          144,143,901.16                       147,735,406.35金
    支付的各项税费                        41,682,677.62                        44,601,526.00
    支付其他与经营活动有关的现金         114,642,169.73                        96,716,458.04
    经营活动现金流出小计                     2,783,240,640.04                    2,957,252,156.40
    经营活动产生的现金流量净额                333,562,723.14                      -209,073,273.40二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金                7,239,211.80                        5,527,903.20
    处置固定资产、无形资产和其他
                                               21,000.00                          871,000.00长期资产收回的现金净额
    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
                                                            广东新会美达锦纶股份有限公司 2014 年第三季度报告全文
    投资活动现金流入小计                                            7,260,211.80                        6,398,903.20
    购建固定资产、无形资产和其他
                                                             245,414,226.01                        63,208,104.50长期资产支付的现金
    投资支付的现金                                            40,000,000.00
    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                                         285,414,226.01                        63,208,104.50
    投资活动产生的现金流量净额                                  -278,154,014.21                       -56,809,201.30三、筹资活动产生的现金流量:
    吸收投资收到的现金                                       439,999,997.72
    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                                       583,704,082.28                       870,890,007.93
    发行债券收到的现金
    收到其他与筹资活动有关的现金
    筹资活动现金流入小计                                        1,023,704,080.00                      870,890,007.93
    偿还债务支付的现金                                       887,568,684.63                       513,735,436.27
    分配股利、利润或偿付利息支付
                                                              61,272,473.59                        37,352,671.14的现金
    其中:子公司支付给少数股东的
                                                               1,000,000.00股利、利润
    支付其他与筹资活动有关的现金                               4,750,304.44                         3,998,145.69
    筹资活动现金流出小计                                         953,591,462.66                       555,086,253.10
    筹资活动产生的现金流量净额                                    70,112,617.34                       315,803,754.83四、汇率变动对现金及现金等价物的
                                                                 182,344.58                          -335,911.38影响
    五、现金及现金等价物净增加额                                 125,703,670.85                        49,585,368.75
    加:期初现金及现金等价物余额                             316,153,689.98                       256,130,776.34
    六、期末现金及现金等价物余额                                 441,857,360.83                       305,716,145.09
    法定代表人:梁柏松                       主管会计工作负责人:朱明辉                     会计机构负责人:朱明辉8、母公司年初到报告期末现金流量表编制单位:广东新会美达锦纶股份有限公司
                                               广东新会美达锦纶股份有限公司 2014 年第三季度报告全文
                                                                                              单位:元
               项目                 本期金额                               上期金额一、经营活动产生的现金流量:
    销售商品、提供劳务收到的现金              2,189,774,596.69                       1,490,975,675.40
    收到的税费返还
    收到其他与经营活动有关的现金                 6,493,844.58                            6,294,911.73
    经营活动现金流入小计                           2,196,268,441.27                       1,497,270,587.13
    购买商品、接受劳务支付的现金              1,975,583,986.28                       1,511,939,892.93
    支付给职工以及为职工支付的现
                                                 58,219,119.15                          59,271,893.91金
    支付的各项税费                              20,443,319.17                          28,490,584.27
    支付其他与经营活动有关的现金                65,287,788.49                          42,083,157.07
    经营活动现金流出小计                           2,119,534,213.09                       1,641,785,528.18
    经营活动产生的现金流量净额                       76,734,228.18                        -144,514,941.05二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金                    10,239,211.80                            5,527,903.20
    处置固定资产、无形资产和其他
                                                     11,000.00                             475,000.00长期资产收回的现金净额
    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                             10,250,211.80                            6,002,903.20
    购建固定资产、无形资产和其他
                                                  5,729,925.47                          14,463,017.12长期资产支付的现金
    投资支付的现金                                                                     40,000,000.00
    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                              5,729,925.47                          54,463,017.12
    投资活动产生的现金流量净额                        4,520,286.33                          -48,460,113.92三、筹资活动产生的现金流量:
    吸收投资收到的现金                         439,999,997.72
    取得借款收到的现金                         408,299,373.67                         604,535,353.05
    发行债券收到的现金
                                                       广东新会美达锦纶股份有限公司 2014 年第三季度报告全文
    收到其他与筹资活动有关的现金
    筹资活动现金流入小计                                   848,299,371.39                        604,535,353.05
    偿还债务支付的现金                                714,043,230.53                        351,591,785.81
    分配股利、利润或偿付利息支付
                                                        49,938,406.31                         25,410,563.55的现金
    支付其他与筹资活动有关的现金                        4,023,982.71                          2,555,576.78
    筹资活动现金流出小计                                   768,005,619.55                        379,557,926.14
    筹资活动产生的现金流量净额                              80,293,751.84                        224,977,426.91四、汇率变动对现金及现金等价物的
                                                            89,951.59                           -212,561.42影响
    五、现金及现金等价物净增加额                           161,638,217.94                         31,789,810.52
    加:期初现金及现金等价物余额                      195,381,368.82                         92,424,300.04
    六、期末现金及现金等价物余额                           357,019,586.76                        124,214,110.56
    法定代表人:梁柏松                  主管会计工作负责人:朱明辉                     会计机构负责人:朱明辉二、审计报告第三季度报告是否经过审计□ 是 √ 否公司第三季度报告未经审计。
                                                            广东新会美达锦纶股份有限公司
                                                                   董事长:梁柏松
                                                                         2014 年 10 月 21 日