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誉衡药业(002437)公告正文

誉衡药业:2014年第三季度报告全文

公告日期:2014-10-25

    哈尔滨誉衡药业股份有限公司 2014 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:2014-126




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

                                    2014 年第三季度报告




                                          2014 年 10 月




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     哈尔滨誉衡药业股份有限公司 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。




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       哈尔滨誉衡药业股份有限公司 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
                                                                                                          本报告期末比上年
                                                                            上年度末
                                      本报告期末                                                              度末增减
                                                                 调整前                 调整后                   调整后
总资产(元)                         4,275,595,348.10           2,942,980,911.98       2,942,980,911.98               45.28%
归属于上市公司股东的净资产(元)     2,661,586,293.25           2,391,120,020.16       2,391,120,020.16               11.31%
                                                         本报告期比上年同期                               年初至报告期末比
                                       本报告期                                     年初至报告期末
                                                               增减                                         上年同期增减
营业收入(元)                        465,251,948.32                      39.98%       1,371,851,676.94               44.37%
归属于上市公司股东的净利润(元)       95,517,370.90                     125.79%        298,182,749.42               120.68%
归属于上市公司股东的扣除非经常性
                                       78,972,289.26                      99.68%        269,557,743.68               173.89%
损益的净利润(元)
经营活动产生的现金流量净额(元)           --                       --                  351,920,948.83                27.97%
基本每股收益(元/股)                             0.14                   133.33%                   0.43              126.32%
稀释每股收益(元/股)                             0.14                   133.33%                   0.43              126.32%
加权平均净资产收益率                            3.65%                     1.79%                  11.80%                   5.99%
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)                             81,614.88
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
                                                                              35,109,127.84
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
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
                                                                               5,002,496.60
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                                          -2,541,522.49
其他符合非经常性损益定义的损益项目                                            -1,365,414.74 募集资金项目
减:所得税影响额                                                               5,122,942.92
少数股东权益影响额(税后)                                                     2,538,353.43
合计                                                                          28,625,005.74                 --
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
项目界定为经常性损益的项目的情形。




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       哈尔滨誉衡药业股份有限公司 2014 年第三季度报告全文

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                                                                                         24,231
                                              前 10 名普通股股东持股情况
            股东名称                  股东性质          持股      持股数量      持有有限售条       质押或冻结情况
                                                        比例                    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%     312,375,000              0   质押       255,150,000
YU HENG INTERNATIONAL              境外法人            20.46%     143,192,968              0
INVESTMENTS CORPORATION
ORIENTAL KEYSTONE                  境外法人             2.04%      14,301,533              0
INVESTMENT LIMITED
中国工商银行-招商核心价值混合     其他                 1.22%       8,542,768              0
型证券投资基金
中国工商银行-天弘精选混合型证     其他                 1.00%       7,005,665              0
券投资基金
徐珍                               境内自然人           0.95%       6,651,207              0
中国建设银行-华夏红利混合型开     其他                 0.84%       5,875,000              0
放式证券投资基金
中国工商银行-建信优化配置混合     其他                 0.83%       5,798,905              0
型证券投资基金
交通银行-华安创新证券投资基金     其他                 0.69%       4,849,623              0
交通银行-华安策略优选股票型证     其他                 0.56%       3,934,370              0
券投资基金
                                      前 10 名无限售条件普通股股东持股情况
                       股东名称                         持有无限售条件普通                     股份种类
                                                            股股份数量
                                                                                       股份种类              数量
哈尔滨恒世达昌科技有限公司                                        312,375,000   人民币普通股              312,375,000
YU HENG INTERNATIONAL INVESTMENTS                                 143,192,968   人民币普通股              143,192,968
CORPORATION
ORIENTAL KEYSTONE INVESTMENT LIMITED                               14,301,533   人民币普通股               14,301,533
中国工商银行-招商核心价值混合型证券投资基金                        8,542,768   人民币普通股                8,542,768
中国工商银行-天弘精选混合型证券投资基金                            7,005,665   人民币普通股                7,005,665
徐珍                                                                6,651,207   人民币普通股                6,651,207
中国建设银行-华夏红利混合型开放式证券投资基金                      5,875,000   人民币普通股                5,875,000
中国工商银行-建信优化配置混合型证券投资基金                        5,798,905   人民币普通股                5,798,905
交通银行-华安创新证券投资基金                                      4,849,623   人民币普通股                4,849,623
交通银行-华安策略优选股票型证券投资基金                            3,934,370   人民币普通股                3,934,370
上述股东关联关系或一致行动的说明                       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。
前 10 名无限售条件普通股股东参与融资融券业务股东       不适用。
情况说明(如有)




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      哈尔滨誉衡药业股份有限公司 2014 年第三季度报告全文

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

2、说明

2014 年 7 月,YU HENG INTERNATIONAL INVESTMENTS CORPORATION 减持 206,000 股,持股比例由 2014 年 6 月底的
20.53%下降为报告期末的 20.46%;ORIENTAL KEYSTONE INVESTMENT LIMITED 减持 1,276,472 股,持股比例由 2014
年 6 月底的 2.5%下降为报告期末的 2.04%。




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                    哈尔滨誉衡药业股份有限公司 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


             1、2014 年 9 月 30 日资产负债表项目

             项目                 期末余额            期初余额          变动率                       原因说明

货币资金                           349,050,993.53    829,922,662.07     -57.94% 收购项目支出增加

应收票据                            11,629,030.89     18,084,188.84     -35.70% 票据结算减少

预付账款                           106,116,611.77     65,802,406.55      61.27% 合并范围增加

应收利息                                      0.00     2,723,923.85 -100.00% 利息已收回

其他应收款                          76,272,604.55     57,006,602.85      33.80% 合并范围增加

存货                               181,819,627.63    120,580,087.67      50.79% 合并范围增加

一年内到期的非流动资产               9,745,705.29      6,525,625.64      49.35% 根据新准则从长期待摊费用转入,系房租增加

可供出售金融资产                    11,300,796.80      5,081,465.70     122.39% 根据新准则从长期股权投资转入,系增加对坎布兰的
                                                                                 投资

固定资产                           811,310,182.36    474,652,818.55      70.93% 合并范围增加及在建工程转固

在建工程                            23,266,522.06    127,241,068.50     -81.71% 广州新花城、山东誉衡厂房转固

商誉                             1,848,291,450.02    407,774,061.36     353.26% 非同一控制收购产生

长期待摊费用                         5,951,870.03      1,603,599.83     271.16% 合并范围增加

短期借款                           480,000,000.00                0.00   100.00% 收购项目导致银行借款增加

应付账款                            65,889,185.86     49,962,119.99      31.88% 合并范围增加

预收款项                            34,479,308.46     24,332,529.38      41.70% 合并范围增加

应付利息                              899,592.58                 0.00   100.00% 增加的借款利息

应付股利                                      0.00     3,778,425.90 -100.00% 股利已支付

长期应付款                         423,444,105.61                0.00   100.00% 收购万川、华拓的股权转让尾款

递延所得税负债                      11,073,766.95      2,989,873.63     270.38% 评估增值对应的递延所得税

其他非流动负债                      18,759,500.00                0.00   100.00% 增加硫酸氢氯吡格雷片75mg的5年地区经销权收入

实收资本(或股本)                 700,000,000.00    280,000,000.00     150.00% 资本公积转增资本


 2、2014 年 1-9 月利润表项目

             项目                本期发生额          上期发生额         变动率                       原因说明

营业收入                         1,371,851,676.94    950,221,089.13      44.37% 合并范围的增加以及销售模式的调整导致




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                     哈尔滨誉衡药业股份有限公司 2014 年第三季度报告全文

营业成本                             515,173,340.16   206,160,811.37    149.89% 合并范围的增加以及销售模式的调整导致

销售费用                             311,850,965.14   526,691,676.78    -40.79% 销售模式调整以及公司费用管控力度加大

管理费用                             178,611,331.10    84,589,345.86    111.15% 合并范围增加以及公司折旧摊销费用、人力资源费用
                                                                                 增长

财务费用                              16,803,880.99    -11,971,754.55   240.36% 募集资金利息收入减少,借款利息增加

资产减值损失                            515,923.72       1,913,330.08   -73.04% 应收款项的账龄优化,冲销坏帐准备

投资收益                               5,002,496.60      2,582,807.03    93.68% 银行理财收益的增加

营业外支出                             3,816,309.72       592,248.95    544.38% 捐赠支出增加

所得税费用                            62,399,942.09    24,449,424.26    155.22% 合并范围增加、利润增加



 3、2014年1-9月现金流量表项目

             项目                  本期发生额         上期发生额        变动率                        原因说明

投资活动产生的现金流量净          -1,257,933,092.62   -624,035,671.32 -101.58% 本期通过购买非同一控制下的子公司
额                                                                               支付的现金增加所致

筹资活动产生的现金流量净             425,140,425.99   -179,189,956.12   337.26% 本期借款的增加



             二、修订后的新会计准则对公司报表的影响

                    详见同日披露于中国证监会指定信息披露媒体《中国证券报》、《证券时报》及巨潮资讯网
             http://www.cninfo.com.cn 的2014-124号公告《关于会计政策变更的公告》。


             三、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

             1、股权激励事项
                    7 月 7 日,公司第二届董事会第二十三次会议审议通过了限制性股票激励计划(草案)等配套议案;9
             月 22 日,公司获悉证监会已对公司报送的激励计划确认无异议并进行了备案;9 月 29 日,公司第三届董
             事会第二次会议审议通过了限制性股票激励计划(草案修订稿)等配套议案。(详细内容详见 7 月 9 日、9
             月 23 日、9 月 30 日中国证监会指定信息披露媒体《中国证券报》、《证券时报》及巨潮资讯 网
             http://www.cninfo.com.cn 的相关公告)。

             2、董监事会换届事项
                    9 月 9 日,公司 2014 年第二次临时股东大会审议通过了《关于选举公司第三届董事会非独立董事的议
             案》、《关于选举公司第三届董事会独立董事的议案》、《关于选举公司第三届监事会股东代表监事的议案》,
             第三届董监事会正式成立。(详细内容详见 9 月 10 日中国证监会指定信息披露媒体《中国证券报》、《证券
             时报》及巨潮资讯网 http://www.cninfo.com.cn 的 2014-100 号公告《2014 年第二次临时股东大会决议公告》)。

             3、2014 年半年度利润分配方案实施完毕
                    9月9日,公司2014年第二次临时股东大会审议通过了《关于2014年半年度资本公积金转增股本的议案》:
             以原有总股本280,000,000股为基数,以资本公积金向全体股东每10股转增15股。9月19日,资本公积金转增

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             哈尔滨誉衡药业股份有限公司 2014 年第三季度报告全文
     股本方案实施完毕,公司总股本由280,000,000股增至700,000,000股。

     4、募集资金账户注销

           截至 9 月 24 日,公司募集资金已全部使用完毕,募集资金专户余额为 0 元,并已办理了注销手续,《募
     集资金三方监管协议》相应终止。(详细内容详见 9 月 24 日中国证监会指定信息披露媒体《中国证券报》、
     《证券时报》及巨潮资讯网 http://www.cninfo.com.cn 的 2014-108 号公告《关于注销募集资金账户的公
     告》)。


     四、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       承诺    履行
                                                                                     时间       期限    情况

首次公开发行或再融资     朱吉满和白莉   限售期届满后,在担任公司董事、监事或高      2010 年    长期    履行中
时所作承诺               惠夫妇、王东   管人员期间,每年转让的股份不超过所间接      06 月 23
                         绪先生、杨红   持有公司股份总数的 25%;离职后半年内,      日
                         冰先生         不转让所间接持有的公司股份。

                         恒世达昌以及   承诺如果公司 2005 年度、2006 年度按照高新   2010 年    长期    履行中
                         朱吉满和白莉   技术企业税收优惠政策所享受的按 15%的税      06 月 23
                         惠夫妇         率征收企业所得税的税收优惠被认定无效,      日
                                        本公司需要补缴税金、滞纳金、罚金或承担
                                        其它赔偿责任的,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。

                         朱吉满和白莉   承诺其及其实际控制的企业或单位("附属公      2010 年    长期    履行中
                         惠夫妇         司")目前并没有直接或间接地从事任何与公      06 月 23
                                        司实际从事的业务发生利益冲突或在市场、      日
                                        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不会直接
                                        或间接地以任何方式(包括但不限于自营、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)。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。

                         恒世达昌       承诺其持有权益达 50%以上或实际控制的企      2010 年    长期    履行中
                                        业或单位("附属公司")目前并没有直接或间      06 月 23
                                        接地从事任何与公司实际从事的业务发生利      日
                                        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
                                        任何时间不会直接或间接地以任何方式(包
                                        括但不限于自营、合资或联营)参与或进行与


                                                       8
            哈尔滨誉衡药业股份有限公司 2014 年第三季度报告全文
                                       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    不适用
及下一步计划(如有)


      五、对 2014 年度经营业绩的预计

      2014 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

2014 年度归属于上市公司股东的净利润变动幅度                        75.00%    至             105.00%

2014 年度归属于上市公司股东的净利润变动区间(万元)              39,679.06   至             46,481.19

2013 年度归属于上市公司股东的净利润(万元)                                                 22,673.75

业绩变动的原因说明                                 公司合并范围增加。




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               哈尔滨誉衡药业股份有限公司 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: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                                                         349,050,993.53        829,922,662.07

    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                                                          11,629,030.89         18,084,188.84

    应收账款                                                         130,367,666.80         111,333,360.12

    预付款项                                                         106,116,611.77         65,802,406.55

    应收保费

    应收分保账款

    应收分保合同准备金

    应收利息                                                                                  2,723,923.85

    应收股利

    其他应收款                                                        76,272,604.55         57,006,602.85

    买入返售金融资产

    存货                                                             181,819,627.63        120,580,087.67

    划分为持有待售的资产

    一年内到期的非流动资产                                             9,745,705.29           6,525,625.64

    其他流动资产                                                     231,745,635.96        270,000,000.00

流动资产合计                                                        1,096,747,876.42      1,481,978,857.59

非流动资产:

    发放委托贷款及垫款

    可供出售金融资产                                                  11,300,796.80           5,081,465.70

    持有至到期投资

    长期应收款



                                                       10
               哈尔滨誉衡药业股份有限公司 2014 年第三季度报告全文

    长期股权投资

    投资性房地产

    固定资产                                                         811,310,182.36     474,652,818.55

    在建工程                                                          23,266,522.06     127,241,068.50

    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                                                         380,506,858.01     340,670,009.32

    开发支出                                                          46,122,540.81      47,063,411.54

    商誉                                                            1,848,291,450.02    407,774,061.36

    长期待摊费用                                                       5,951,870.03       1,603,599.83

    递延所得税资产                                                     9,718,512.93      10,679,876.63

    其他非流动资产                                                    42,378,738.66      46,235,742.96

非流动资产合计                                                      3,178,847,471.68   1,461,002,054.39

资产总计                                                            4,275,595,348.10   2,942,980,911.98

流动负债:

    短期借款                                                         480,000,000.00

    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

    应付账款                                                          65,889,185.86      49,962,119.99

    预收款项                                                          34,479,308.46      24,332,529.38

    卖出回购金融资产款

    应付手续费及佣金

    应付职工薪酬                                                       4,490,600.82       4,905,372.61

    应交税费                                                          46,096,195.06      39,783,546.91

    应付利息                                                             899,592.58

    应付股利                                                                              3,778,425.90

    其他应付款                                                       408,739,892.36     323,483,187.34

    应付分保账款

    保险合同准备金



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               哈尔滨誉衡药业股份有限公司 2014 年第三季度报告全文

    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

流动负债合计                                                        1,040,594,775.14                446,245,182.13

非流动负债:

    长期借款

    应付债券

    长期应付款                                                         423,444,105.61

    专项应付款

    预计负债

     递延收益                                                           16,460,095.12                15,367,833.33

    递延所得税负债                                                      11,073,766.95                 2,989,873.63

    其他非流动负债                                                      18,759,500.00

非流动负债合计                                                         469,737,467.68                18,357,706.96

负债合计                                                            1,510,332,242.82                464,602,889.09

所有者权益(或股东权益):

    实收资本(或股本)                                                 700,000,000.00               280,000,000.00

    资本公积                                                        1,087,890,020.57              1,507,890,020.57

    减:库存股

    专项储备

    其他综合收益

    盈余公积                                                            82,711,647.55                82,711,647.55

    一般风险准备

    未分配利润                                                         790,984,625.13               520,518,352.04

    外币报表折算差额

归属于母公司所有者权益合计                                          2,661,586,293.25              2,391,120,020.16

    少数股东权益                                                       103,676,812.03                87,258,002.73

所有者权益(或股东权益)合计                                        2,765,263,105.28              2,478,378,022.89

负债和所有者权益(或股东权益)总计                                  4,275,595,348.10              2,942,980,911.98

      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




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               哈尔滨誉衡药业股份有限公司 2014 年第三季度报告全文
      2、母公司资产负债表

      编制单位: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                                                         161,929,538.05          635,712,358.06

    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                                                              8,533,555.09        16,419,294.98

    应收账款                                                          37,420,839.58           53,444,372.67

    预付款项                                                              9,700,635.59        35,702,002.18

    应收利息                                                                                   2,488,218.29

    应收股利                                                         111,943,418.33

    其他应收款                                                       766,026,487.59           70,330,107.92

    存货                                                              72,303,549.85           99,244,798.83

    划分为持有待售的资产

    一年内到期的非流动资产                                                9,127,063.51         6,358,125.68

    其他流动资产                                                     110,000,000.00          240,000,000.00

流动资产合计                                                        1,286,985,087.59        1,159,699,278.61

非流动资产:

    可供出售金融资产                                                  11,300,796.80            5,081,465.70

    持有至到期投资

    长期应收款

    长期股权投资                                                    2,074,153,430.73         978,438,424.46

    投资性房地产

    固定资产                                                         475,397,762.87          396,949,983.69

    在建工程                                                          18,708,736.77           51,636,322.63

    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                                                          79,676,854.20           84,479,341.52

    开发支出                                                              8,446,940.27          6,748,951.11

    商誉

    长期待摊费用                                                          1,371,694.50         1,597,349.77


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               哈尔滨誉衡药业股份有限公司 2014 年第三季度报告全文

    递延所得税资产                                                        64,839.99         147,009.23

    其他非流动资产                                                    31,983,210.96      46,079,910.78

非流动资产合计                                                      2,701,104,267.09   1,571,158,758.89

资产总计                                                            3,988,089,354.68   2,730,858,037.50

流动负债:

    短期借款                                                         480,000,000.00

    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

    应付账款                                                          95,482,358.55     100,022,869.02

    预收款项                                                           5,390,319.99       1,865,473.68

    应付职工薪酬                                                         242,580.22         166,897.51

    应交税费                                                          10,155,337.21      25,983,391.10

    应付利息                                                             899,592.58

    应付股利                                                                              3,778,425.90

    其他应付款                                                       804,994,772.41     278,160,600.06

    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

流动负债合计                                                        1,397,164,960.96    409,977,657.27

非流动负债:

    长期借款

    应付债券

    长期应付款                                                       158,001,605.61

    专项应付款

    预计负债

     递延收益                                                         12,196,583.32      13,781,833.33

    递延所得税负债

    其他非流动负债

非流动负债合计                                                       170,198,188.93      13,781,833.33

负债合计                                                            1,567,363,149.89    423,759,490.60

所有者权益(或股东权益):

    实收资本(或股本)                                               700,000,000.00     280,000,000.00

    资本公积                                                        1,088,119,070.29   1,508,119,070.29

    减:库存股



                                                       14
               哈尔滨誉衡药业股份有限公司 2014 年第三季度报告全文

    专项储备

    其他综合收益

    盈余公积                                                             82,711,647.55                82,711,647.55

    一般风险准备

    未分配利润                                                       549,895,486.95                  436,267,829.06

    外币报表折算差额

所有者权益(或股东权益)合计                                        2,420,726,204.79               2,307,098,546.90

负债和所有者权益(或股东权益)总计                                  3,988,089,354.68               2,730,858,037.50

         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                                                       465,251,948.32                  332,372,979.56

    其中:营业收入                                                   465,251,948.32                  332,372,979.56

            利息收入

            已赚保费

            手续费及佣金收入

二、营业总成本                                                       366,363,488.64                  284,034,373.38

    其中:营业成本                                                   166,818,632.37                   64,924,751.89

            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                                                4,496,832.35                 4,819,420.53

            销售费用                                                 100,524,336.41                  179,893,964.70

            管理费用                                                     86,673,797.30                36,143,365.46

            财务费用                                                      8,021,272.75                -1,940,846.95

            资产减值损失                                                   -171,382.54                     193,717.75

    加     :公允价值变动收益(损失以“-”号填列)



                                                       15
               哈尔滨誉衡药业股份有限公司 2014 年第三季度报告全文

            投资收益(损失以“-”号填列)                                   1,560,602.12                      285,304.30

            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)                                         100,449,061.80                    48,623,910.48

    加     :营业外收入                                                     19,305,527.80                     2,682,996.57

    减     :营业外支出                                                        200,464.95                      414,389.36

            其中:非流动资产处置损失                                           206,030.39                      127,403.46

四、利润总额(亏损总额以“-”号填列)                                     119,554,124.65                    50,892,517.69

    减:所得税费用                                                          19,769,078.04                     7,768,148.53

五、净利润(净亏损以“-”号填列)                                          99,785,046.61                    43,124,369.16

    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                                              95,517,370.90                    42,302,797.47

    少数股东损益                                                             4,267,675.71                      821,571.69

六、每股收益:                                                      --                                 --

    (一)基本每股收益                                                               0.14                             0.06

    (二)稀释每股收益                                                               0.14                             0.06

七、其他综合收益

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目

八、综合收益总额                                                            99,785,046.61                    43,124,369.16

    归属于母公司所有者的综合收益总额                                        95,517,370.90                    42,302,797.47

    归属于少数股东的综合收益总额                                             4,267,675.71                      821,571.69

         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                                                        133,047,749.20                          126,980,960.59

    减:营业成本                                                         46,327,973.64                       37,611,013.39

           营业税金及附加                                                 2,119,611.85                        2,449,513.13

           销售费用                                                      32,359,804.50                       54,369,375.09

           管理费用                                                      56,758,837.01                       28,572,741.63


                                                         16
               哈尔滨誉衡药业股份有限公司 2014 年第三季度报告全文

           财务费用                                                    8,518,975.01                      -1,255,775.94

           资产减值损失                                                  -151,219.88                          4,948.25

    加:公允价值变动收益(损失以“-”号填列)

           投资收益(损失以“-”号填列)                            112,790,216.98                      41,916,895.15

           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)                                    99,903,984.05                      47,146,040.19

    加:营业外收入                                                       836,992.68                        1,031,200.00

    减:营业外支出                                                       178,627.83                         211,978.38

           其中:非流动资产处置损失                                      173,627.83                             265.00

三、利润总额(亏损总额以“-”号填列)                               100,562,348.90                      47,965,261.81

    减:所得税费用                                                     -1,858,899.20                        656,562.98

四、净利润(净亏损以“-”号填列)                                   102,421,248.10                      47,308,698.83

五、每股收益:                                                 --                                  --

    (一)基本每股收益                                                          0.15                               0.07

    (二)稀释每股收益                                                          0.15                               0.07

六、其他综合收益

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目

七、综合收益总额                                                     102,421,248.10                      47,308,698.83

       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                                                      1,371,851,676.94                    950,221,089.13

    其中:营业收入                                                  1,371,851,676.94                    950,221,089.13

             利息收入

             已赚保费

             手续费及佣金收入

二、营业总成本                                                      1,040,695,638.96                    822,220,125.89

    其中:营业成本                                                   515,173,340.16                     206,160,811.37

             利息支出


                                                        17
               哈尔滨誉衡药业股份有限公司 2014 年第三季度报告全文

             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                                          17,740,197.85         14,836,716.35

             销售费用                                               311,850,965.14        526,691,676.78

             管理费用                                               178,611,331.10         84,589,345.86

             财务费用                                                16,803,880.99        -11,971,754.55

             资产减值损失                                              515,923.72           1,913,330.08

    加     :公允价值变动收益(损失以“-”号填列)

             投资收益(损失以“-”号填列)                           5,002,496.60          2,582,807.03

             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)                                  336,158,534.58        130,583,770.27

    加     :营业外收入                                              36,465,516.66         32,041,824.09

    减     :营业外支出                                               3,816,309.72           592,248.95

             其中:非流动资产处置损失                                  223,022.52            128,213.46

四、利润总额(亏损总额以“-”号填列)                              368,807,741.52        162,033,345.41

    减:所得税费用                                                   62,399,942.09         24,449,424.26

五、净利润(净亏损以“-”号填列)                                  306,407,799.43        137,583,921.15

    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                                      298,182,749.42        135,119,247.13

    少数股东损益                                                      8,225,050.01          2,464,674.02

六、每股收益:                                                 --                    --

    (一)基本每股收益                                                        0.43                  0.19

    (二)稀释每股收益                                                        0.43                  0.19

七、其他综合收益

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目

八、综合收益总额                                                    306,407,799.43        137,583,921.15

    归属于母公司所有者的综合收益总额                                298,182,749.42        135,119,247.13


                                                       18
               哈尔滨誉衡药业股份有限公司 2014 年第三季度报告全文

    归属于少数股东的综合收益总额                                         8,225,050.01                       2,464,674.02

         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                                                           396,316,022.56                     359,848,327.64

    减:营业成本                                                       126,428,213.64                     100,574,445.58

           营业税金及附加                                                6,185,219.18                       5,079,681.20

           销售费用                                                    104,363,240.65                     123,797,469.19

           管理费用                                                    105,030,866.53                      60,959,915.06

           财务费用                                                     18,458,692.39                     -10,733,587.48

           资产减值损失                                                   402,030.28                           27,110.53

    加:公允价值变动收益(损失以“-”号填列)

           投资收益(损失以“-”号填列)                              114,544,960.62                      57,972,265.59

           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)                                     149,992,720.51                     138,115,559.15

    加:营业外收入                                                       2,104,725.80                       2,184,362.40

    减:营业外支出                                                       3,389,279.72                        241,275.06

           其中:非流动资产处置损失                                       173,627.83                            1,075.00

三、利润总额(亏损总额以“-”号填列)                                 148,708,166.59                     140,058,646.49

    减:所得税费用                                                       7,481,406.20                      12,643,873.34

四、净利润(净亏损以“-”号填列)                                     141,226,760.39                     127,414,773.15

五、每股收益:                                                    --                                 --

    (一)基本每股收益                                                           0.20                               0.18

    (二)稀释每股收益                                                           0.20                               0.18

六、其他综合收益

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目

七、综合收益总额                                                       141,226,760.39                     127,414,773.15

         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



                                                          19
            哈尔滨誉衡药业股份有限公司 2014 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                         1,704,878,983.81              1,074,506,465.95

    客户存款和同业存放款项净增加额

    向中央银行借款净增加额

    向其他金融机构拆入资金净增加额

    收到原保险合同保费取得的现金

    收到再保险业务现金净额

    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                          279,636,955.56                144,917,719.84

经营活动现金流入小计                                     1,984,515,939.37              1,219,424,185.79

    购买商品、接受劳务支付的现金                          641,057,632.15                213,127,511.77

    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金                         89,494,532.86                 52,898,329.70

    支付的各项税费                                        254,904,997.18                176,988,587.81

    支付其他与经营活动有关的现金                          647,137,828.35                501,398,696.80

经营活动现金流出小计                                     1,632,594,990.54               944,413,126.08

经营活动产生的现金流量净额                                351,920,948.83                275,011,059.71

二、投资活动产生的现金流量:

    收回投资收到的现金                                   1,584,403,800.00               362,993,446.43

    取得投资收益所收到的现金                                5,002,496.60                   2,477,119.17

    处置固定资产、无形资产和其他长期资产收回                                                 19,501.24


                                                    20
              哈尔滨誉衡药业股份有限公司 2014 年第三季度报告全文
的现金净额                                                       621,316.91

    处置子公司及其他营业单位收到的现金净额                                                       1,000,000.00

    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                                       1,590,027,613.51                    408,590,998.30

    购建固定资产、无形资产和其他长期资产支付
                                                                                               118,148,733.93
的现金                                                        92,618,873.65

    投资支付的现金                                         1,492,593,681.10                    498,000,000.00

    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                 1,262,748,151.38                    416,477,935.69

    支付其他与投资活动有关的现金

投资活动现金流出小计                                       2,847,960,706.13                  1,032,626,669.62

投资活动产生的现金流量净额                                 -1,257,933,092.62                  -624,035,671.32

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                                       630,000,000.00

    发行债券收到的现金

    收到其他与筹资活动有关的现金                               1,137,424.15                     13,244,231.70

筹资活动现金流入小计                                         631,137,424.15                     13,244,231.70

    偿还债务支付的现金                                       150,000,000.00                     25,000,000.00

    分配股利、利润或偿付利息支付的现金                        55,996,281.79                    167,430,050.15

    其中:子公司支付给少数股东的股利、利润                             0.00

    支付其他与筹资活动有关的现金                                     716.37                          4,137.67

筹资活动现金流出小计                                         205,996,998.16                    192,434,187.82

筹资活动产生的现金流量净额                                   425,140,425.99                   -179,189,956.12

四、汇率变动对现金及现金等价物的影响                                  49.26

五、现金及现金等价物净增加额                                -480,871,668.54                   -528,214,567.73

    加:期初现金及现金等价物余额                             829,922,662.07                  1,262,704,068.95

六、期末现金及现金等价物余额                                 349,050,993.53                    734,489,501.22

         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




                                                      21
               哈尔滨誉衡药业股份有限公司 2014 年第三季度报告全文

                        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                             514,052,868.48             448,851,016.99

       收到的税费返还

       收到其他与经营活动有关的现金                            1,227,512,214.16                31,830,200.47

经营活动现金流入小计                                           1,741,565,082.64            480,681,217.46

       购买商品、接受劳务支付的现金                             181,326,897.89                 82,837,872.54

       支付给职工以及为职工支付的现金                            28,390,922.24                 20,508,740.86

       支付的各项税费                                            85,356,567.09                 68,900,433.62

       支付其他与经营活动有关的现金                            1,658,458,177.81            145,967,407.04

经营活动现金流出小计                                           1,953,532,565.03            318,214,454.06

经营活动产生的现金流量净额                                      -211,967,482.39            162,466,763.40

二、投资活动产生的现金流量:

       收回投资收到的现金                                      1,158,003,800.00            283,545,041.63

       取得投资收益所收到的现金                                     2,601,542.29               16,055,370.44

       处置固定资产、无形资产和其他长期资产收回的
                                                                                                     810.00
现金净额                                                               309,800.00

       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                                           1,160,915,142.29            299,601,222.07

       购建固定资产、无形资产和其他长期资产支付的
                                                                                               76,691,348.24
现金                                                             50,888,548.26

       投资支付的现金                                           961,284,531.10             891,750,000.00

       取得子公司及其他营业单位支付的现金净额                   842,432,237.91

       支付其他与投资活动有关的现金

投资活动现金流出小计                                           1,854,605,317.27            968,441,348.24

投资活动产生的现金流量净额                                     -693,690,174.98             -668,840,126.17

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                                       630,000,000.00

       发行债券收到的现金

       收到其他与筹资活动有关的现金                                 1,093,476.04               53,349,925.64

筹资活动现金流入小计                                            631,093,476.04                 53,349,925.64

       偿还债务支付的现金                                       150,000,000.00

       分配股利、利润或偿付利息支付的现金                        49,217,971.25             163,591,574.10


                                                       22
            哈尔滨誉衡药业股份有限公司 2014 年第三季度报告全文

    支付其他与筹资活动有关的现金                                      716.37                            7,490,137.67

筹资活动现金流出小计                                        199,218,687.62                           171,081,711.77

筹资活动产生的现金流量净额                                  431,874,788.42                           -117,731,786.13

四、汇率变动对现金及现金等价物的影响                                   48.94

五、现金及现金等价物净增加额                                -473,782,820.01                          -624,105,148.90

    加:期初现金及现金等价物余额                            635,712,358.06                       1,171,798,313.21

六、期末现金及现金等价物余额                                161,929,538.05                           547,693,164.31

      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

                                                                               二〇一四年十月二十五日




                                                    23