新闻源 财富源

2019年10月20日 星期天

誉衡药业(002437)公告正文

誉衡药业:2013年第三季度报告全文

公告日期:2013-10-26

                                 哈尔滨誉衡药业股份有限公司 2013 年第三季度报告全文




证券代码:002437    证券简称:誉衡药业            公告编号:2013-050




              哈尔滨誉衡药业股份有限公司

                   2013 年第三季度报告




                      2013 年 10 月




                                                                                 1
                                                   哈尔滨誉衡药业股份有限公司 2013 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。
    公司负责人朱吉满、主管会计工作负责人刁秀强及会计机构负责人(会计主管人员)程朝阳声明:保证
季度报告中财务报表的真实、准确、完整。




                                                                                                   2
                                                                哈尔滨誉衡药业股份有限公司 2013 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

                                                                                                       本报告期末比上年度
                                                                        上年度末
                                  本报告期末                                                               末增减(%)

                                                             调整前                   调整后                 调整后

总资产(元)                      2,843,638,138.99         2,564,606,116.90         2,564,606,116.90                  10.88%

归属于上市公司股东的净资产
                                  2,299,501,769.30         2,332,860,682.13         2,332,382,522.17                  -1.41%
(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)                     332,372,979.56                   158.07%           950,221,089.13              105.71%

归属于上市公司股东的净利润
                                       42,302,797.47                  97.74%          135,119,247.13                  36.15%
(元)

归属于上市公司股东的扣除非经
                                       39,548,794.89                171.04%            98,419,799.91                  21.58%
常性损益的净利润(元)

经营活动产生的现金流量净额
                                        --                     --                     275,011,059.71                  56.78%
(元)

基本每股收益(元/股)                           0.15                  87.5%                     0.48                  37.14%

稀释每股收益(元/股)                           0.15                  87.5%                     0.48                  37.14%

加权平均净资产收益率(%)                     1.86%                   0.91%                    5.81%                  1.33%

注:2013 年 1 月,公司子公司山东誉衡吸收合并另一子公司广州新花城持有的山东新花城 100%股权,公司原持
有其 70%股权,调减合并口径资本公积 478,159.96 元,调增少数股东权益 478159.96,计入所有者权益变动表上
年金额“同一控制下企业合并产生的追溯调整”项下。


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)                         -118,712.22

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
                                                                           31,893,789.00 政府补贴资金
一标准定额或定量享受的政府补助除外)

除同公司正常经营业务相关的有效套期保值业务外,持有交易                         2,477,119.17 理财产品收益



                                                                                                                               3
                                                                  哈尔滨誉衡药业股份有限公司 2013 年第三季度报告全文


性金融资产、交易性金融负债产生的公允价值变动损益,以及
处置交易性金融资产、交易性金融负债和可供出售金融资产取
得的投资收益

除上述各项之外的其他营业外收入和支出                                            -325,501.64

其他符合非经常性损益定义的损益项目                                            9,697,581.99 募集资金定存收益

减:所得税影响额                                                              6,029,833.57

       少数股东权益影响额(税后)                                               894,995.51

合计                                                                         36,699,447.22               --



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


二、报告期末股东总数及前十名股东持股情况表

                                                                                                                单位:股

报告期末股东总数                                                                                                     11,934

                                                    前 10 名股东持股情况

                                                   持股比例                 持有有限售条           质押或冻结情况
            股东名称                股东性质                  持股数量
                                                    (%)                   件的股份数量      股份状态        数量

哈尔滨恒世达昌科技有限公司 境内非国有法人            44.63%   124,950,000     124,950,000 质押                 45,300,000

YU HENG INTERNATIONAL
INVESTMENTS                  境外法人                   21%    58,800,000      58,800,000
CORPORATION

ORIENTAL KEYSTONE
                             境外法人                  2.5%     6,997,085
INVESTMENT LIMITED

全国社保基金四一八组合       其他                     1.94%     5,439,390

中国农业银行-中邮核心成长
                             其他                     1.61%     4,500,000
股票型证券投资基金

中国建设银行-华夏红利混合
                             其他                      1.6%     4,468,534
型开放式证券投资基金

交通银行-华安策略优选股票
                             其他                     1.19%     3,335,725
型证券投资基金

全国社保基金一一八组合       其他                        1%     2,799,437

梁荣芬                       境内自然人               0.49%     1,369,543

徐珍                         境内自然人               0.41%     1,144,008

                                               前 10 名无限售条件股东持股情况


                                                                                                                          4
                                                            哈尔滨誉衡药业股份有限公司 2013 年第三季度报告全文


                                                                                           股份种类
               股东名称                       持有无限售条件股份数量
                                                                                   股份种类           数量

ORIENTAL KEYSTONE INVESTMENT
                                                                       6,997,085 人民币普通股          6,997,085
LIMITED

全国社保基金四一八组合                                                 5,439,390 人民币普通股          5,439,390

中国农业银行-中邮核心成长股票型证
                                                                       4,500,000 人民币普通股          4,500,000
券投资基金

中国建设银行-华夏红利混合型开放式
                                                                       4,468,534 人民币普通股          4,468,534
证券投资基金

交通银行-华安策略优选股票型证券投
                                                                       3,335,725 人民币普通股          3,335,725
资基金

全国社保基金一一八组合                                                 2,799,437 人民币普通股          2,799,437

梁荣芬                                                                 1,369,543 人民币普通股          1,369,543

徐珍                                                                   1,144,008 人民币普通股          1,144,008

中融国际信托有限公司-融新 363 号                                      1,069,732 人民币普通股          1,069,732

中国建设银行-华夏收入股票型证券投
                                                                       1,057,161 人民币普通股          1,057,161
资基金

                                     哈尔滨恒世达昌科技有限公司、YU HENG INTERNATIONAL INVESTMENTS
                                     CORPORATION 以及 ORIENTAL KEYSTONE INVESTMENT LIMITED 属同一实际
上述股东关联关系或一致行动的说明
                                     控制人控制,未知其他股东是否存在关联关系,也未知是否属于《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。

参与融资融券业务股东情况说明(如有)不适用



公司股东在报告期内是否进行约定购回交易
□ 是 √ 否




                                                                                                               5
                                                     哈尔滨誉衡药业股份有限公司 2013 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、财务指标发生重大变动的情况及原因

(1)2013年9月30日合并资产负债表项目                           单位:万元 币种:人民币

     项目          年末余额             变动金额          变动率    占资产总额              原因说明
                                                                      比例

   货币资金        73,448.95            -52,821.46        -41.83%    25.83%      购买澳诺(中国)及蒲公英子
                                                                                 公司、工程项目等资本性支出
                                                                                 增加

交易性金融资产     24,000.00            16,000.00        200.00%      8.44%      购买理财产品

   应收账款        16,020.56            11,663.08        267.66%      5.63%      公司合并范围增加;公司为扩
                                                                                 大收入,给予大型医药公司一
                                                                                 定账期。截止2013年9月末,
                                                                                 应收账款平均周转天数39天,
                                                                                 处于公司可控范围内

   预付款项        16,286.60            -16,078.14        -49.68%     5.73%      预付拟收购公司款转长期股
                                                                                 权投资

   应收利息           0.00               -402.44         -100.00%     0.00%      本期收回前期计提应收利息

  其他应收款        7,629.67            -4,407.48         -36.62%     2.68%      广州新花城收到上年末山东
                                                                                 誉衡支付广州产权交易所收
                                                                                 购款3800万

     存货          13,403.79            6,650.03          98.46%      4.71%      本期合并范围增加、销售规模
                                                                                 增加导致存货增加

   在建工程        11,996.99            4,737.49          65.26%      4.22%      异地建厂项目投入增加

   无形资产        24,366.95            18,165.42        292.92%      8.57%      本期增加蒲公英药业无形资
                                                                                 产

   开发支出         5,316.50            1,785.48          50.57%      1.87%      本期合并范围增加,相应开发
                                                                                 支出增加

     商誉          42,646.41            39,229.41        1148.07%    15.00%      购买澳诺(中国)、蒲公英药
                                                                                 业等子公司形成商誉

 长期待摊费用        551.95              -276.90          -33.41%     0.19%      本期摊销所致

递延所得税资产       839.53              241.51           40.39%      0.30%      抵消存货毛利所致

   预收款项         2,068.65            1,876.51         976.67%      0.73%      预收客户增加

 应付职工薪酬        450.45              368.34          448.54%      0.16%      本期合并范围增加(澳诺(中
                                                                                 国)计提职工奖励与福利基


                                                                                                        6
                                                                          哈尔滨誉衡药业股份有限公司 2013 年第三季度报告全文


                                                                                                       金)

  其他应付款           36,212.97                      24,265.72               203.11%       12.73%     收到货款保证金增加

一年内到期的非           0.00                         -1,000.00               -100.00%       0.00%     归还长期借款
   流动负债

   长期借款              0.00                         -1,500.00               -100.00%       0.00%     归还长期借款

递延所得税负债           0.00                           -60.37                -100.00%       0.00%     未到期应收利息减少

其他非流动负债         1,661.68                        1,522.08               1090.32%       0.58%     与项目相关的政府补助增加

     (2)2013年1-9月合并利润表项目                                                 单位:万元 币种:人民币

      项目                年末余额                    变动金额            变动率      占利润总额比               原因说明
                                                                                            例

营业收入                           95,022.11               48,830.71        105.71%          586.44% 与上年同期相比,合并范围增
                                                                                                      加了西藏阳光、蒲公英、澳诺
                                                                                                      中国等几家子公司,导致公司
                                                                                                      收入大幅增加

营业税金及附加                      1,483.67                     651.33      78.25%              9.16% 销售增加导致税费增加

销售费用                           52,669.17               43,781.25        492.59%          325.05% 主要是因为公司为加强对销
                                                                                                      售渠道的控制力 ,加强终端市
                                                                                                      场的推广力度,因而公司市场
                                                                                                      费用大幅度增加。

财务费用                           -1,197.18                1,101.87         47.93%           -7.39% 募集资金减少导致资金收益
                                                                                                      减少

资产减值损失                         191.33                      137.23     253.67%              1.18% 应收账款增加导致计提坏账
                                                                                                      准备增加

营业外收入                          3,204.18                3,199.41      67062.37%           19.77% 政府补助增加

营业外支出                            59.22                       48.23     438.78%              0.37% 捐赠支出增加

     (3)2013年1-9月现金流量表项目                                                 单位:万元 币种:人民币

       项目                     年末余额                    变动金额               变动率                     原因说明

销售商品、提供劳务收                   107,450.65           43,250.29              67.37%         销售回款增加
到的现金

收到其他与经营活动                      14,491.77           10,170.47              235.36%        主要是蒲公英、西藏阳光纳入合并
有关的现金                                                                                        范围增加、客户保证金增加

支付的各项税费                          17,698.86            6,891.47              63.77%         销售增加税费增加

支付其他与经营活动                      50,139.87           36,539.67              268.67%        销售费用增加所致
有关的现金

收回投资收到的现金                      36,299.34           36,299.34              100.00%        收回理财投资支出

处置固定资产、无形资                           1.95               -1.01            -34.21%        处置固定资产收到现金减少


                                                                                                                                  7
                                                               哈尔滨誉衡药业股份有限公司 2013 年第三季度报告全文


产和其他长期资产收
回的现金净额

处置子公司及其他营                       100                   100.00       100.00% 本期处置子公司收到的现金增加
业单位收到的现金净


收到其他与投资活动                   4,210.09      4,210.09             100.00%     主要为本期广州新花城收到上年
有关的现金                                                                          末山东誉衡支付广州产权交易所
                                                                                    收购款3800万

投资支付的现金                    49,800.00        27,510.00            123.42%     理财投资支出增加

取得子公司及其他营                41,647.79        41,647.79            100.00%     本期通过非同一控制购买子公司
业单位支付的现金净                                                                  支付的现金


收到其他与筹资活动                   1,324.42      -2,574.32             -66.03%    本期收到募集资金存款利息减少
有关的现金

偿还债务支付的现金                   2,500.00      2,250.00             900.00%     本期归还长期借款增加

分配股利、利润或偿付              16,743.01        16,596.11            11297.79%   本期分配股利增加
利息支付的现金

支付其他与筹资活动                       0.41        0.11                35.75%     本期支付募集资金户手续费增加
有关的现金




二、重要事项进展情况及其影响和解决方案的分析说明

(一)委托理财
公司第二届董事会第十六次会议及2013年第一次临时股东大会先后审议通过了《关于使用部分自有资金投资低风险短期理财
产品的议案》,同意公司使用自有闲置资金不超过40,000万元人民币购买低风险、短期(不超过一年)理财产品。(详见2013
年8月17日、2013年9月4日《中国证券报》、《证券时报》及巨潮资讯网的相关公告:2013-035、2013-041)。
1、2013年9月9日,公司使用自有资金4000万元向民生银行北京工体支行购买人民币理财产品,预期年化收益率为5.8%,产
品终止日期为2013年12月19日,金额占公司最近一期经审计净资产的1.71%。
2、期后事项:
2013年10月15日,公司使用自有资金4000万元向上海浦东发展银行股份有限公司哈尔滨开发支行购买人民币理财产品,预期
年化收益率为4.25%,产品终止日期为2014年1月16日,金额占公司最近一期经审计净资产的1.71%。


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

                                                                                                       承诺期
                承诺事项                  承诺方                    承诺内容               承诺时间             履行情况
                                                                                                         限

                                     恒世达昌、誉衡 承诺所持有的公司股份自本权益变动
收购报告书或权益变动报告书中所作承                                                       2013 年 02
                                     国际、健康科技 报告书签署之日起 12 个月内不予减                   12 个月 履行中
诺                                                                                       月 08 日
                                                    持。



                                                                                                                   8
                                                          哈尔滨誉衡药业股份有限公司 2013 年第三季度报告全文


                                                  自公司股票在证券交易所上市之日起
                                                  三十六个月内,不转让或者委托他人管
                                                  理其持有恒世达昌和誉衡国际的股份,
                                 朱吉满和白莉
                                                  也不由恒世达昌和誉衡国际回购该部
                                 惠夫妇、王东绪                                     2010 年 06
                                                  分股份;在上述承诺的限售期届满后,           长期      履行中
                                 先生、杨红冰先                                     月 23 日
                                                  在担任公司董事、监事或高管人员期
                                 生
                                                  间,每年转让的股份不超过所间接持有
                                                  公司股份总数的 25%;离职后半年内,
                                                  不转让所间接持有的公司股份。

                                                  承诺如果公司 2005 年度、2006 年度按
                                                  照高新技术企业税收优惠政策所享受
                                                  的减按 15%的税率征收企业所得税的
                                 恒世达昌以及
                                                  税收优惠被认定无效,本公司需要补缴 2010 年 06
                                 朱吉满和白莉                                                     长期   履行中
                                                  税金、滞纳金、罚金或承担其它赔偿责 月 23 日
                                 惠夫妇
                                                  任的,将由恒世达昌以及朱吉满和白莉
                                                  惠夫妇向本公司予以全额补偿,并承担
                                                  连带责任。

                                                  承诺其及其实际控制的企业或单位("
                                                  附属公司")目前并没有直接或间接地
                                                  从事任何与公司实际从事的业务发生
                                                  利益冲突或在市场、资源、地域方面存
首次公开发行或再融资时所作承诺                    在竞争的任何业务活动。其及其附属公
                                                  司在今后的任何时间不会直接或间接
                                 朱吉满和白莉     地以任何方式(包括但不限于自营、合 2010 年 06
                                                                                                  长期   履行中
                                 惠夫妇           资或联营)参与或进行与公司实际从事 月 23 日
                                                  的业务存在直接或间接竞争的任何业
                                                  务活动(与公司合作开发除外)。其及其
                                                  附属公司有任何商业机会可从事、参与
                                                  或入股任何可能会与公司生产经营构
                                                  成竞争的业务,会将上述商业机会优先
                                                  让予公司。

                                                  承诺其持有权益达 50%以上或实际控
                                                  制的企业或单位("附属公司")目前并没
                                                  有直接或间接地从事任何与公司实际
                                                  从事的业务发生利益冲突或在市场、资
                                                  源、地域方面存在竞争的任何业务活
                                                  动。其及其附属公司在今后的任何时间 2010 年 06
                                 恒世达昌                                                         长期   履行中
                                                  不会直接或间接地以任何方式(包括但 月 23 日
                                                  不限于自营、合资或联营)参与或进行
                                                  与公司实际从事的业务存在直接或间
                                                  接竞争的任何业务活动(与公司合作开
                                                  发除外)。凡其及其附属公司有任何商
                                                  业机会可从事、参与或入股任何可能会



                                                                                                            9
                                                           哈尔滨誉衡药业股份有限公司 2013 年第三季度报告全文


                                                   与公司生产经营构成竞争的业务,会将
                                                   上述商业机会优先让予公司。

承诺是否及时履行                     是

未完成履行的具体原因及下一步计划
                                     不适用
(如有)


四、对 2013 年度经营业绩的预计

2013 年度预计的经营业绩情况:归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形
归属于上市公司股东的净利润为正值且不属于扭亏为盈的情形

2013 年度归属于上市公司股东的净利润变动幅度(%)                    20%     至                             50%

2013 年度归属于上市公司股东的净利润变动区间(万元)               19,772    至                         24,716

2012 年度归属于上市公司股东的净利润(万元)                                                            16,477

业绩变动的原因说明                                    本期合并范围增加导致收入和净利润增加及政府补助增加


五、 其他事项

(一)合同事项
2013年9月27日,公司与美国坎伯兰新兴技术公司签订协议,公司以每股7.5美元的价格购买坎伯兰新兴技术公司133,334股的
普通股,总金额为1,000,005美元。
(二)收到政府补助事项
2013年9月26日,公司收到政府补助1447万元,并将其确认为递延收益。(详见2013年10月8日披露在《中国证券报》、《证
券时报》及巨潮资讯网的公告:2013-045)
(三)硫酸美迪替尼获得临床试验批件
2013年9月30日,公司收到国家食品药品监督管理总局关于该产品获得药物临床试验的批件,同意本品进行I期临床试验。(详
见2013年10月8日披露在《中国证券报》、《证券时报》及巨潮资讯网的公告:2013-046)




                                                                                                             10
                                                         哈尔滨誉衡药业股份有限公司 2013 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:哈尔滨誉衡药业股份有限公司
                                                                                                      单位:元

                 项目                      期末余额                                期初余额

流动资产:

    货币资金                                           734,489,501.22                         1,262,704,068.95

    结算备付金

    拆出资金

    交易性金融资产                                     240,000,000.00                           80,000,000.00

    应收票据                                             5,473,286.46                            5,044,780.07

    应收账款                                           160,205,605.06                           43,574,794.33

    预付款项                                           162,866,038.70                          323,647,446.02

    应收保费

    应收分保账款

    应收分保合同准备金

    应收利息                                                                                     4,024,404.71

    应收股利

    其他应收款                                          76,296,732.02                          120,371,520.11

    买入返售金融资产

    存货                                               134,037,877.10                           67,537,549.17

    一年内到期的非流动资产

    其他流动资产

流动资产合计                                          1,513,369,040.56                        1,906,904,563.36

非流动资产:

    发放委托贷款及垫款

    可供出售金融资产

    持有至到期投资

    长期应收款

    长期股权投资                                         5,081,465.70                            5,081,465.70


                                                                                                             11
                            哈尔滨誉衡药业股份有限公司 2013 年第三季度报告全文


    投资性房地产

    固定资产              468,004,204.64                        434,260,800.23

    在建工程              119,969,944.38                         72,595,022.67

    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              243,669,510.12                         62,015,320.65

    开发支出               53,164,991.34                         35,310,184.23

    商誉                  426,464,127.73                         34,169,999.58

    长期待摊费用            5,519,546.90                          8,288,560.62

    递延所得税资产          8,395,307.62                          5,980,199.86

    其他非流动资产

非流动资产合计           1,330,269,098.43                       657,701,553.54

资产总计                 2,843,638,138.99                     2,564,606,116.90

流动负债:

    短期借款

    向中央银行借款

    吸收存款及同业存放

    拆入资金

    交易性金融负债

    应付票据

    应付账款               33,007,756.83                         35,305,262.14

    预收款项               20,686,496.02                          1,921,347.37

    卖出回购金融资产款

    应付手续费及佣金

    应付职工薪酬            4,504,542.54                           821,189.72

    应交税费               15,583,113.92                         19,268,955.66

    应付利息

    应付股利                5,072,074.47

    其他应付款            362,129,719.41                        119,472,476.45

    应付分保账款

    保险合同准备金

    代理买卖证券款



                                                                            12
                                                              哈尔滨誉衡药业股份有限公司 2013 年第三季度报告全文


     代理承销证券款

     一年内到期的非流动负债                                                                          10,000,000.00

     其他流动负债

流动负债合计                                                440,983,703.19                          186,789,231.34

非流动负债:

     长期借款                                                                                        15,000,000.00

     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                                                                                     603,660.71

     其他非流动负债                                          16,616,800.00                            1,396,000.00

非流动负债合计                                               16,616,800.00                           16,999,660.71

负债合计                                                    457,600,503.19                          203,788,892.05

所有者权益(或股东权益):

     实收资本(或股本)                                     280,000,000.00                          280,000,000.00

     资本公积                                              1,507,890,020.57                        1,507,890,020.57

     减:库存股

     专项储备

     盈余公积                                                67,279,169.14                           67,279,169.14

     一般风险准备

     未分配利润                                             444,332,579.59                          477,213,332.46

     外币报表折算差额

归属于母公司所有者权益合计                                 2,299,501,769.30                        2,332,382,522.17

     少数股东权益                                            86,535,866.50                           28,434,702.68

所有者权益(或股东权益)合计                               2,386,037,635.80                        2,360,817,224.85

负债和所有者权益(或股东权益)总
                                                           2,843,638,138.99                        2,564,606,116.90



法定代表人:朱吉满                     主管会计工作负责人:刁秀强                       会计机构负责人:程朝阳


2、母公司资产负债表

编制单位:哈尔滨誉衡药业股份有限公司
                                                                                                           单位:元

                  项目                          期末余额                                期初余额


                                                                                                                 13
                                哈尔滨誉衡药业股份有限公司 2013 年第三季度报告全文


流动资产:

    货币资金                  547,693,164.31                      1,171,798,313.21

    交易性金融资产            240,000,000.00                         80,000,000.00

    应收票据                    5,355,742.00                          3,044,780.07

    应收账款                   46,463,161.58                         41,663,195.83

    预付款项                  134,850,099.37                        304,990,696.82

    应收利息                                                          4,024,404.71

    应收股利

    其他应收款                 69,056,615.14                         43,280,789.99

    存货                      105,116,375.36                         69,090,485.79

    一年内到期的非流动资产

    其他流动资产

流动资产合计                 1,148,535,157.76                     1,717,892,666.42

非流动资产:

    可供出售金融资产

    持有至到期投资

    长期应收款

    长期股权投资              983,519,890.16                        360,519,890.16

    投资性房地产

    固定资产                  404,509,580.69                        416,168,563.95

    在建工程                   41,728,988.84                          3,475,432.23

    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                   21,560,783.11                         23,894,788.38

    开发支出                   12,271,792.35                         10,499,908.35

    商誉

    长期待摊费用                5,482,046.90                          8,288,560.62

    递延所得税资产                 66,980.34                           852,744.22

    其他非流动资产

非流动资产合计               1,469,140,062.39                       823,699,887.91

资产总计                     2,617,675,220.15                     2,541,592,554.33

流动负债:



                                                                                14
                                      哈尔滨誉衡药业股份有限公司 2013 年第三季度报告全文


    短期借款

    交易性金融负债

    应付票据

    应付账款                         64,590,097.49                         68,814,456.28

    预收款项                          3,593,547.00

    应付职工薪酬                         -81,480.74                            27,270.25

    应交税费                         10,868,361.47                         16,623,418.96

    应付利息

    应付股利                          4,408,425.90

    其他应付款                      239,137,733.12                        134,749,985.37

    一年内到期的非流动负债

    其他流动负债

流动负债合计                        322,516,684.24                        220,215,130.86

非流动负债:

    长期借款

    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                                                           603,660.71

    其他非流动负债                   14,970,000.00

非流动负债合计                       14,970,000.00                           603,660.71

负债合计                            337,486,684.24                        220,818,791.57

所有者权益(或股东权益):

    实收资本(或股本)              280,000,000.00                        280,000,000.00

    资本公积                       1,508,119,070.29                     1,508,119,070.29

    减:库存股

    专项储备

    盈余公积                         67,279,169.14                         67,279,169.14

    一般风险准备

    未分配利润                      424,790,296.48                        465,375,523.33

    外币报表折算差额

所有者权益(或股东权益)合计       2,280,188,535.91                     2,320,773,762.76

负债和所有者权益(或股东权益)总   2,617,675,220.15                     2,541,592,554.33



                                                                                      15
                                                              哈尔滨誉衡药业股份有限公司 2013 年第三季度报告全文





法定代表人:朱吉满                       主管会计工作负责人:刁秀强                     会计机构负责人:程朝阳


3、合并本报告期利润表

编制单位:哈尔滨誉衡药业股份有限公司
                                                                                                         单位:元

                   项目                           本期金额                              上期金额

一、营业总收入                                               332,372,979.56                        128,789,657.56

       其中:营业收入                                        332,372,979.56                        128,789,657.56

             利息收入                                                  0.00

             已赚保费                                                  0.00

             手续费及佣金收入                                          0.00

二、营业总成本                                               284,034,373.38                        104,130,527.96

       其中:营业成本                                         64,924,751.89                         50,387,137.40

             利息支出                                                  0.00

             手续费及佣金支出                                          0.00

             退保金                                                    0.00

             赔付支出净额                                              0.00

             提取保险合同准备金净额                                    0.00

             保单红利支出                                              0.00

             分保费用                                                  0.00

             营业税金及附加                                    4,819,420.53                          4,056,786.03

             销售费用                                        179,893,964.70                         24,745,209.42

             管理费用                                         36,143,365.46                         31,938,108.14

             财务费用                                         -1,940,846.95                         -7,269,566.72

             资产减值损失                                       193,717.75                            272,853.69

       加   :公允价值变动收益(损失
                                                                       0.00
以“-”号填列)

             投资收益(损失以“-”号
                                                                285,304.30                           1,841,265.36
填列)

             其中:对联营企业和合营
                                                                       0.00                                  0.00
企业的投资收益

             汇兑收益(损失以“-”号填
                                                                       0.00
列)

三、营业利润(亏损以“-”号填列)                            48,623,910.48                         26,500,394.96


                                                                                                               16
                                                            哈尔滨誉衡药业股份有限公司 2013 年第三季度报告全文


       加   :营业外收入                                     2,682,996.57                           20,381.98

       减   :营业外支出                                      414,389.36                              5,289.08

             其中:非流动资产处置损
                                                              127,403.46                              5,289.08


四、利润总额(亏损总额以“-”号填
                                                            50,892,517.69                        26,515,487.86
列)

       减:所得税费用                                        7,768,148.53                         5,514,729.95

五、净利润(净亏损以“-”号填列)                          43,124,369.16                        21,000,757.91

       其中:被合并方在合并前实现的
                                                                     0.00
净利润

       归属于母公司所有者的净利润                           42,302,797.47                        21,392,999.24

       少数股东损益                                           821,571.69                           -392,241.33

六、每股收益:                                     --                                    --

       (一)基本每股收益                                            0.15                                 0.08

       (二)稀释每股收益                                            0.15                                 0.08

七、其他综合收益                                                     0.00

八、综合收益总额                                            43,124,369.16                        21,000,757.91

       归属于母公司所有者的综合收益
                                                            42,302,797.47                        21,392,999.24
总额

       归属于少数股东的综合收益总额                           821,571.69                           -392,241.33


法定代表人:朱吉满                     主管会计工作负责人:刁秀强                     会计机构负责人:程朝阳


4、母公司本报告期利润表

编制单位:哈尔滨誉衡药业股份有限公司
                                                                                                      单位:元

                  项目                          本期金额                              上期金额

一、营业收入                                               126,980,960.59                        79,635,040.72

       减:营业成本                                         37,611,013.39                        16,402,913.68

            营业税金及附加                                   2,449,513.13                         3,615,817.19

            销售费用                                        54,369,375.09                        22,270,308.60

            管理费用                                        28,572,741.63                        23,162,951.92

            财务费用                                        -1,255,775.94                        -6,516,541.91

            资产减值损失                                         4,948.25                          122,476.69

       加:公允价值变动收益(损失以
                                                                     0.00
“-”号填列)


                                                                                                            17
                                                             哈尔滨誉衡药业股份有限公司 2013 年第三季度报告全文


           投资收益(损失以“-”号填
                                                             41,916,895.15                          1,450,493.16
列)

           其中:对联营企业和合营企
                                                                                                            0.00
业的投资收益

二、营业利润(亏损以“-”号填列)                           47,146,040.19                         22,027,607.71

       加:营业外收入                                         1,031,200.00                             20,381.98

       减:营业外支出                                           211,978.38                              5,289.08

           其中:非流动资产处置损失                                265.00                               5,289.08

三、利润总额(亏损总额以“-”号填
                                                             47,965,261.81                         22,042,700.61
列)

       减:所得税费用                                          656,562.98                           4,418,928.98

四、净利润(净亏损以“-”号填列)                           47,308,698.83                         17,623,771.63

五、每股收益:                                      --                                    --

       (一)基本每股收益                                             0.17                                  0.06

       (二)稀释每股收益                                             0.17                                  0.06

七、综合收益总额                                             47,308,698.83                         17,623,771.63


法定代表人:朱吉满                      主管会计工作负责人:刁秀强                     会计机构负责人:程朝阳


5、合并年初到报告期末利润表

编制单位:哈尔滨誉衡药业股份有限公司
                                                                                                        单位:元

                 项目                            本期金额                              上期金额

一、营业总收入                                              950,221,089.13                        461,913,999.03

       其中:营业收入                                       950,221,089.13                        461,913,999.03

             利息收入

             已赚保费

             手续费及佣金收入

二、营业总成本                                              822,220,125.89                        343,705,238.07

       其中:营业成本                                       206,160,811.37                        181,363,924.26

             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



                                                                                                              18
                                               哈尔滨誉衡药业股份有限公司 2013 年第三季度报告全文


             保单红利支出

             分保费用

             营业税金及附加                    14,836,716.35                         8,323,437.19

             销售费用                         526,691,676.78                        88,879,136.71

             管理费用                          84,589,345.86                        87,588,228.03

             财务费用                         -11,971,754.55                       -22,990,483.82

             资产减值损失                       1,913,330.08                          540,995.70

       加   :公允价值变动收益(损失
以“-”号填列)

             投资收益(损失以“-”号
                                                2,582,807.03                         2,726,024.49
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)            130,583,770.27                       120,934,785.45

       加   :营业外收入                       32,041,824.09                            47,708.00

       减   :营业外支出                         592,248.95                           109,924.91

             其中:非流动资产处置损
                                                 128,213.46                              9,224.91


四、利润总额(亏损总额以“-”号填
                                              162,033,345.41                       120,872,568.54
列)

       减:所得税费用                          24,449,424.26                        22,582,406.86

五、净利润(净亏损以“-”号填列)            137,583,921.15                        98,290,161.68

       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             135,119,247.13                        99,246,356.99

       少数股东损益                             2,464,674.02                          -956,195.31

六、每股收益:                           --                                 --

       (一)基本每股收益                               0.48                                 0.35

       (二)稀释每股收益                               0.48                                 0.35

七、其他综合收益

八、综合收益总额                              137,583,921.15                        98,290,161.68

       归属于母公司所有者的综合收益
                                              135,119,247.13                        99,246,356.99
总额

       归属于少数股东的综合收益总额             2,464,674.02                          -956,195.31



                                                                                               19
                                                             哈尔滨誉衡药业股份有限公司 2013 年第三季度报告全文


法定代表人:朱吉满                      主管会计工作负责人:刁秀强                     会计机构负责人:程朝阳


6、母公司年初到报告期末利润表

编制单位:哈尔滨誉衡药业股份有限公司
                                                                                                        单位:元

                 项目                            本期金额                              上期金额

一、营业收入                                                359,848,327.64                        296,591,913.80

       减:营业成本                                         100,574,445.58                         62,222,450.94

           营业税金及附加                                     5,079,681.20                          6,829,892.98

           销售费用                                         123,797,469.19                         69,758,657.46

           管理费用                                          60,959,915.06                         69,654,309.21

           财务费用                                         -10,733,587.48                        -20,388,603.35

           资产减值损失                                          27,110.53                           287,329.79

       加:公允价值变动收益(损失以
“-”号填列)

           投资收益(损失以“-”号填
                                                             57,972,265.59                          2,035,690.79
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)                          138,115,559.15                        110,263,567.56

       加:营业外收入                                         2,184,362.40                             36,894.00

       减:营业外支出                                          241,275.06                            109,224.91

           其中:非流动资产处置损失                               1,075.00                              9,224.91

三、利润总额(亏损总额以“-”号填
                                                            140,058,646.49                        110,191,236.65
列)

       减:所得税费用                                        12,643,873.34                         18,976,479.71

四、净利润(净亏损以“-”号填列)                          127,414,773.15                         91,214,756.94

五、每股收益:                                      --                                    --

       (一)基本每股收益                                             0.46                                  0.33

       (二)稀释每股收益                                             0.46                                  0.33

六、其他综合收益

七、综合收益总额                                            127,414,773.15                         91,214,756.94


法定代表人:朱吉满                      主管会计工作负责人:刁秀强                     会计机构负责人:程朝阳




                                                                                                              20
                                                     哈尔滨誉衡药业股份有限公司 2013 年第三季度报告全文


7、合并年初到报告期末现金流量表

编制单位:哈尔滨誉衡药业股份有限公司
                                                                                                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                 1,074,506,465.95                        642,003,520.44

     客户存款和同业存放款项净增加


     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


     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

     收到其他与经营活动有关的现金                  144,917,719.84                          43,213,036.85

经营活动现金流入小计                              1,219,424,185.79                        685,216,557.29

     购买商品、接受劳务支付的现金                  213,127,511.77                         218,831,321.96

     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


     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
                                                    52,898,329.70                          46,898,818.07


     支付的各项税费                                176,988,587.81                         108,073,924.21

     支付其他与经营活动有关的现金                  501,398,696.80                         136,001,958.03

经营活动现金流出小计                               944,413,126.08                         509,806,022.27

经营活动产生的现金流量净额                         275,011,059.71                         175,410,535.02

二、投资活动产生的现金流量:


                                                                                                      21
                                         哈尔滨誉衡药业股份有限公司 2013 年第三季度报告全文


       收回投资收到的现金              362,993,446.43

       取得投资收益所收到的现金           2,477,119.17                         2,726,024.49

       处置固定资产、无形资产和其他
                                            19,501.24                             29,640.00
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
                                         1,000,000.00
的现金净额

       收到其他与投资活动有关的现金     42,100,931.46

投资活动现金流入小计                   408,590,998.30                          2,755,664.49

       购建固定资产、无形资产和其他
                                       118,148,733.93                        120,038,000.51
长期资产支付的现金

       投资支付的现金                  498,000,000.00                        222,900,000.00

       质押贷款净增加额

       取得子公司及其他营业单位支付
                                       416,477,935.69
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                  1,032,626,669.62                       342,938,000.51

投资活动产生的现金流量净额            -624,035,671.32                       -340,182,336.02

三、筹资活动产生的现金流量:

       吸收投资收到的现金

       其中:子公司吸收少数股东投资
收到的现金

       取得借款收到的现金

       发行债券收到的现金

       收到其他与筹资活动有关的现金     13,244,231.70                         38,987,421.29

筹资活动现金流入小计                    13,244,231.70                         38,987,421.29

       偿还债务支付的现金               25,000,000.00                          2,500,000.00

       分配股利、利润或偿付利息支付
                                       167,430,050.15                          1,468,969.26
的现金

       其中:子公司支付给少数股东的
股利、利润

       支付其他与筹资活动有关的现金          4,137.67                              3,048.02

筹资活动现金流出小计                   192,434,187.82                          3,972,017.28

筹资活动产生的现金流量净额            -179,189,956.12                         35,015,404.01

四、汇率变动对现金及现金等价物的
影响

五、现金及现金等价物净增加额          -528,214,567.73                       -129,756,396.99



                                                                                         22
                                                              哈尔滨誉衡药业股份有限公司 2013 年第三季度报告全文


     加:期初现金及现金等价物余额                          1,262,704,068.95                        1,453,522,599.70

六、期末现金及现金等价物余额                                734,489,501.22                         1,323,766,202.71


法定代表人:朱吉满                     主管会计工作负责人:刁秀强                       会计机构负责人:程朝阳


8、母公司年初到报告期末现金流量表

编制单位:哈尔滨誉衡药业股份有限公司
                                                                                                           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                           448,851,016.99                          434,077,581.68

     收到的税费返还

     收到其他与经营活动有关的现金                            31,830,200.47                            2,665,753.59

经营活动现金流入小计                                        480,681,217.46                          436,743,335.27

     购买商品、接受劳务支付的现金                            82,837,872.54                           67,528,855.49

     支付给职工以及为职工支付的现
                                                             20,508,740.86                           27,337,066.08


     支付的各项税费                                          68,900,433.62                           91,352,955.95

     支付其他与经营活动有关的现金                           145,967,407.04                           54,372,700.22

经营活动现金流出小计                                        318,214,454.06                          240,591,577.74

经营活动产生的现金流量净额                                  162,466,763.40                          196,151,757.53

二、投资活动产生的现金流量:

     收回投资收到的现金                                     283,545,041.63                          435,000,000.00

     取得投资收益所收到的现金                                16,055,370.44                            2,035,690.79

     处置固定资产、无形资产和其他
                                                                    810.00                               29,640.00
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                                        299,601,222.07                          437,065,330.79

     购建固定资产、无形资产和其他
                                                             76,691,348.24                           82,253,808.36
长期资产支付的现金

     投资支付的现金                                         891,750,000.00                          717,900,000.00

     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


                                                                                                                 23
                                                          哈尔滨誉衡药业股份有限公司 2013 年第三季度报告全文


投资活动现金流出小计                                    968,441,348.24                        800,153,808.36

投资活动产生的现金流量净额                              -668,840,126.17                      -363,088,477.57

三、筹资活动产生的现金流量:

       吸收投资收到的现金

       取得借款收到的现金

       发行债券收到的现金

       收到其他与筹资活动有关的现金                      53,349,925.64                         68,995,076.73

筹资活动现金流入小计                                     53,349,925.64                         68,995,076.73

       偿还债务支付的现金

       分配股利、利润或偿付利息支付
                                                        163,591,574.10
的现金

       支付其他与筹资活动有关的现金                        7,490,137.67                        22,631,244.18

筹资活动现金流出小计                                    171,081,711.77                         22,631,244.18

筹资活动产生的现金流量净额                              -117,731,786.13                        46,363,832.55

四、汇率变动对现金及现金等价物的
影响

五、现金及现金等价物净增加额                            -624,105,148.90                      -120,572,887.49

       加:期初现金及现金等价物余额                    1,171,798,313.21                     1,276,562,458.86

六、期末现金及现金等价物余额                            547,693,164.31                      1,155,989,571.37


法定代表人:朱吉满                    主管会计工作负责人:刁秀强                    会计机构负责人:程朝阳




                                                                                 哈尔滨誉衡药业股份有限公司

                                                                                    法定代表人:朱吉满 先生

                                                                                     二〇一三年十月二十六日




                                                                                                          24