新闻源 财富源

2019年10月16日 星期三

誉衡药业(002437)公告正文

誉衡药业:2015年第一季度报告全文

公告日期:2015-04-25

  哈尔滨誉衡药业股份有限公司                            2015 年第一季度报告全文




证券代码:002437                  证券简称:誉衡药业     公告编号:2015-061




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

                               2015 年第一季度报告




                                  2015 年 04 月




                                    第 1 页,共 22 页
   哈尔滨誉衡药业股份有限公司                                         2015 年第一季度报告全文



                                   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。




                                       第 2 页,共 22 页
       哈尔滨誉衡药业股份有限公司                                                          2015 年第一季度报告全文


                                    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

                                                                                                      本报告期比上年同
                                                                              上年同期
                                            本报告期                                                        期增减

                                                                     调整前              调整后             调整后

营业收入(元)                                 527,590,963.41      305,251,333.90   305,251,333.90               72.84%

归属于上市公司股东的净利润(元)               125,263,214.46       67,403,081.93    67,403,081.93               85.84%

归属于上市公司股东的扣除非经常性损
                                               114,471,137.71       62,119,498.31    62,119,498.31               84.28%
益的净利润(元)

经营活动产生的现金流量净额(元)                66,492,535.02       25,420,624.95    25,420,624.95              161.57%

基本每股收益(元/股)                                    0.1712           0.2407             0.0963              77.78%

稀释每股收益(元/股)                                    0.1712           0.2407             0.0963              77.78%

加权平均净资产收益率                                     4.06%             2.78%              2.78%                  1.28%

                                                                                                      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)                                  7,036,280,513.10 4,922,349,658.56 4,922,349,658.56                 42.95%

归属于上市公司股东的净资产(元)              3,146,484,457.48 3,021,221,243.02 3,021,221,243.02                     4.15%



截止披露前一交易日的公司总股本:

截止披露前一交易日的公司总股本(股)                                                                         731,890,250

公司报告期末至季度报告披露日股本是否因发行新股、增发、配股、股权激励行权、回购等原因发生变化且影响所有者权益
金额
□是    √否
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)                                        47,573.84

计入当期损益的政府补助(与企业业务密切相关,按照国家统一标准定额或定
                                                                                            7,972,469.42
量享受的政府补助除外)




                                               第 3 页,共 22 页
    哈尔滨誉衡药业股份有限公司                                                              2015 年第一季度报告全文

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,以及处置交易性金融资产、交易性金                         1,733,201.16
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                                                         3,556,134.70

减:所得税影响额                                                                             2,466,218.71

    少数股东权益影响额(税后)                                                                    51,083.66

合计                                                                                       10,792,076.75           --

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。


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                                                                                                   45,498

                                             前 10 名普通股股东持股情况

             股东名称                股东性质          持股           持股        持有有限售条          质押或冻结情况
                                                       比例           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       42.68%    312,375,000                  0     质押           157,510,000
YU HENG INTERNATIONAL            境外法人             19.56%    143,192,968                  0
INVESTMENTS CORPORATION
ORIENTAL KEYSTONE                境外法人              1.95%      14,301,533                 0
INVESTMENT LIMITED
杨红冰                           境内自然人            0.89%          6,535,000       6,535,000
梁荣芬                           境内自然人            0.74%          5,450,000              0
朱吉满                           境内自然人            0.45%          3,322,500       3,322,500
中国农业银行股份有限公司-国     其他                  0.43%          3,155,422              0
泰国证医药卫生行业指数分级证
券投资基金
王东绪                           境内自然人            0.42%          3,070,000       3,070,000
李永波                           境内自然人            0.33%          2,384,985              0
中国工商银行-招商核心价值混     其他                  0.30%          2,193,097              0
合型证券投资基金

                                        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                       股份种类

                                                  第 4 页,共 22 页
       哈尔滨誉衡药业股份有限公司                                                        2015 年第一季度报告全文

                                                                    通股股份数量        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 CORPORATION                           143,192,968   人民币普通股       143,192,968
ORIENTAL KEYSTONE INVESTMENT LIMITED                                     14,301,533   人民币普通股        14,301,533
梁荣芬                                                                    5,450,000   人民币普通股         5,450,000
中国农业银行股份有限公司-国泰国证医药卫生行业指数分级证                  3,155,422   人民币普通股         3,155,422
券投资基金
李永波                                                                    2,384,985   人民币普通股         2,384,985
中国工商银行-招商核心价值混合型证券投资基金                              2,193,097   人民币普通股         2,193,097
杨萍                                                                      1,529,563   人民币普通股         1,529,563
全国社保基金一零七组合                                                    1,496,895   人民币普通股         1,496,895
中国工商银行-中银收益混合型证券投资基金                                  1,386,520   人民币普通股         1,386,520

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 名普通股股东参与融资融券业务股东情况说明(如有)        前 10 名普通股股东中,梁荣芬通过参与融资融券业务持
                                                              有公司股票 4,790,000 股,李永波通过参与融资融券业务
                                                              持有公司股票 2,384,985 股。

 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




                                                第 5 页,共 22 页
     哈尔滨誉衡药业股份有限公司                                                                  2015 年第一季度报告全文



                                                    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、2015 年 3 月 31 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                          479,399,918.83    1,071,153,646.16       -55.24%   主要系本期收购项目支出增加所致
 应收利息                              216,816.66           471,828.56      -54.05%   主要系本期利息已部分收回
 其他应收款                        109,691,424.72        53,634,666.41      104.52%   主要系本期代理保证金增加所致
 存货                              243,704,834.44       163,445,036.83       49.11%   主要系本期合并范围增加所致
 一年内到期的非流动资产              6,964,364.62         1,340,962.52      419.36%   主要系本期合并范围增加所致
 固定资产                      1,524,683,940.48         811,046,254.34       87.99%   主要系本期合并范围增加所致
 在建工程                          145,050,577.04        20,354,834.70      612.61%   主要系本期合并范围增加所致
 商誉                          3,444,694,460.33      1,848,291,450.02        86.37%   系本期发生的非同一控制下企业合并增
                                                                                      加所致
 递延所得税资产                     23,327,106.88        12,071,398.83       93.24%   主要系本期合并范围增加所致
 短期借款                      1,400,000,000.00         780,000,000.00       79.49%   主要系收购项目导致银行借款增加所致
 应付账款                           93,152,649.23        66,950,608.77       39.14%   主要系本期合并范围增加所致
 应付票据                           40,843,847.00         9,940,106.00      310.90%   主要系本期合并范围增加所致
 预收款项                          109,411,944.41        68,466,499.43       59.80%   主要系本期合并范围增加所致
 应付股利                            2,398,500.00                           100.00%   系控股子公司上海华拓医药科技发展有
                                                                                      限公司应支付小股东的 2014 年度分红款
 一年内到期的非流动负债        1,247,166,804.95         170,992,020.55      629.37%   系一年内需要支付的收购股权款增加
 专项应付款                          5,481,394.76                           100.00%   系本期新合并增加的专项应付款
 递延收益                           42,772,721.07        15,775,858.38      171.13%   主要系本期合并范围增加所致
 递延所得税负债                     52,334,778.67        10,764,610.53      386.17%   系本期并购评估增值对应的递延所得税
                                                                                      增加所致
 少数股东权益                      214,380,146.58        80,969,088.79      164.77%   系本期收购项目增加所致

 2、2015 年 1-3 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              527,590,963.41 305,251,333.90         72.84% 主要系本期较上年同期合并范围增加所致
营业成本              194,494,115.35 112,595,904.93         72.74% 主要系本期较上年同期合并范围增加所致
营业税金及附加          7,011,396.27     3,921,933.47       78.77% 主要系本期较上年同期合并范围增加所致
管理费用               85,948,677.53    34,029,014.00      152.57% 主要系本期合并范围增加以及公司人力资源费用、中介服务
                                                                    费用增长
财务费用               14,473,920.18      -290,760.10     5077.96% 主要系本期募集资金利息收入减少,同时借款增加导致利息
                                                                    支出增加
资产减值损失             -646,687.69       259,086.65      -349.60% 主要系本期应收款项的账龄优化,冲销坏帐准备
投资收益                1,733,201.16       812,726.91      113.26% 主要系本期银行理财收益的增加所致


                                                        第 6 页,共 22 页
     哈尔滨誉衡药业股份有限公司                                                                  2015 年第一季度报告全文

营业外收入            12,164,177.90       5,436,055.77      123.77% 主要系本期政府补贴收入增加以及诉讼赔偿收入增加所致
营业外支出               89,893.39          38,009.77       136.50% 主要系本期固定资产处置损失增加所致
所得税费用            30,204,829.52      12,566,575.08      140.36% 主要系本期合并范围增加、利润增加所致

 3、2015 年 1-3 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
经营活动产生的现金流量净额             66,492,535.02       25,420,624.95      161.57% 主要系本期较上年同期合并范围增加所致
投资活动产生的现金流量净额         -1,254,376,756.27     -653,083,642.75      -92.07% 主要系本期收购项目支付的现金增加所致
筹资活动产生的现金流量净额            596,182,772.77      188,471,557.82      216.33% 主要系本期银行借款的增加所致


 二、重要事项进展情况及其影响和解决方案的分析说明

 √ 适用 □ 不适用
 (一)已发生且已发布临时公告的重要事项

                重要事项概述                           披露日期                       临时报告披露网站查询索引

                                                                      详见《中国证券报》、《证券时报》及巨潮资讯网
 银杏内酯 B 及银杏内酯 B 注射液收到国家食
                                                                      www.cninfo.com.cn(以下简称:“指定披露媒体”)的
 品药品监督管理总局药品审评中心补充资料 2015 年 01 月 07 日
                                                                      2015-002 号公告《关于收到银杏内酯 B 及银杏内酯 B 注
 通知
                                                                      射液补充资料通知的公告》。

                                                                      详见发布在指定披露媒体的 2014-146 号、2014-147 号公
                                               2014 年 12 月 04 日 告《第三届董事会第五次会议决议公告》、《关于受让广州
                                                                      市新花城生物科技有限公司 30%股权的公告》。

 广州新花城 30%股权完成受让,广州新花城成                             详见发布在指定披露媒体的 2014-151 号公告《关于受让
 为公司全资子公司                              2014 年 12 月 05 日 广州市新花城生物科技有限公司 30%股权事宜的补充及
                                                                      进展公告》。

                                                                      详见发布在指定披露媒体的 2015-005 号公告《关于受让
                                               2015 年 01 月 16 日
                                                                      广州市新花城生物科技有限公司 30%股权的进展公告》。

                                                                      详见发布在指定披露媒体的 2015-007 号、2015-015 号公
                                               2015 年 01 月 24 日 告《第三届董事会第七次会议决议公告》、《关于收购山西
                                                                      普德药业股份有限公司 85.01%股权的公告》。
 收购普德药业 85.01%股权。(截至本公告披露
                                                                      详见发布在指定披露媒体的 2015-025 号公告《2015 年第
 日,已完成 74.74%股权的工商登记过户手续)2015 年 02 月 10 日
                                                                      二次临时股东大会决议公告》。

                                                                      详见发布在指定披露媒体的 2015-057 号公告《关于收购
                                               2015 年 04 月 04 日
                                                                      山西普德药业股份有限公司 85.01%股权的进展公告》。

                                                              详见发布在指定披露媒体的 2015-007 号、2015-008 号公
 公司拟通过非公开发行募集 60 亿元资金,用 2015 年 01 月 24 日 告《第三届董事会第七次会议决议公告》、《非公开发行 A
 于以下项目:(1)收购普德药业 85.01%股权                     股股票预案》。
 (2)广州新花城银杏内酯 B 注射剂车间扩产
                                                              详见发布在指定披露媒体的 2015-025 号公告《2015 年第
 项目(3)澳诺综合车间项目(4)营销中心销 2015 年 02 月 10 日
                                                              二次临时股东大会决议公告》。
 售终端网络管理系统建设项目(5)信息化建
 设项目(6)补充流动资金。                                    详见发布在指定披露媒体的 2015-033 号公告《关于非公
                                          2015 年 03 月 24 日
                                                              开发行股票申请获得中国证监会受理的公告》。

                                                         第 7 页,共 22 页
     哈尔滨誉衡药业股份有限公司                                                              2015 年第一季度报告全文

                                                                  详见发布在指定披露媒体的 2015-018 号公告《关于西藏
与天津赛诺制药有限公司、天津诺辉康鸿医药
                                                                  誉衡阳光医药有限责任公司与天津赛诺制药有限公司、天
科技合伙企业(有限合伙)就注射用黄芪多糖
                                            2015 年 01 月 24 日 津诺辉康鸿医药科技合伙企业(有限合伙)就注射用黄芪
(注射剂(无菌粉末))签署独家销售代理协
                                                                  多糖(注射剂(无菌粉末))签署独家销售代理协议的公

                                                                  告》。

与上海药明康德新药开发有限公司签订《生物                          详见发布在指定披露媒体的 2015-007 号公告《第三届董
                                            2015 年 01 月 24 日
医药战略合作框架协议》                                            事会第七次会议决议公告》。

聘任赵艳萍女士、毛嘉农先生担任公司副总经                          详见发布在指定披露媒体的 2015-007 号公告《第三届董
                                            2015 年 01 月 24 日
理                                                                事会第七次会议决议公告》。

                                                                  详见发布在指定披露媒体的 2015-007 号公告《第三届董
                                            2015 年 01 月 24 日
选举王瑞华先生为公司第三届董事会独立董                            事会第七次会议决议公告》。
事                                                                详见发布在指定披露媒体的 2015-025 号公告《2015 年第
                                            2015 年 02 月 10 日
                                                                  二次临时股东大会决议公告》。

公司栓剂(102 车间栓剂生产线)/片剂、胶囊
                                                                  详见发布在指定披露媒体的 2015-031 号公告《关于获得
剂(均为头孢菌素类)(201 车间固体制剂生 2015 年 03 月 18 日
                                                                  新版 GMP 证书的公告》。
产线)获得新版 GMP 证书

                                                                  详见发布在指定披露媒体的 2015-034 号公告《关于山西
                                            2015 年 03 月 26 日 普德药业股份有限公司与北京立德九鼎投资中心(有限合
关于普德药业与北京立德九鼎投资中心(有限                          伙)等诉讼事项的公告》。
合伙)等的诉讼事项                                                详见发布在指定披露媒体的 2015-056 号公告《关于山西
                                            2015 年 04 月 04 日 普德药业股份有限公司与北京立德九鼎投资中心(有限合
                                                                  伙)等诉讼事项的进展公告》。

公司与西藏嘉康时代医药科技发展有限公司
签订了《股权转让意向协议》。西藏嘉康拟将                          详见发布在指定披露媒体的 2015-051 号公告《关于签订<
                                            2015 年 04 月 03 日
其持有的湖北多瑞药业有限公司 51%的股权                            股权转让意向协议>的公告》。
转让给公司

                                                                  详见发布在指定披露媒体的 2015-037 号公告《第三届董
聘任 Qiang Lu(吕强)先生担任公司副总经理 2015 年 04 月 03 日
                                                                  事会第十次会议决议公告》。


(二)报告期内发生的其他重要事项
1、设立控股子公司——杭州药享售投资管理有限公司,探索药品研发、销售新模式
     2015年3月,公司控股子公司杭州药享售投资管理有限公司成立。该公司是致力于探索、打造、整合医药行业产品研发、
销售渠道的全新合作模式平台。一方面通过委托研发、从国内外引进等方式获得未来有市场潜力的新产品,另一方面寻求引
进有销售渠道资源的优质代理商作为这些新产品的共同投资方,通过整合新产品与优质渠道资源,提高资金、技术的利用效
率。同时,该公司还为有愿景的客户根据各自需求定制产品和项目,并提供专业化的项目管理服务。
2、药品招标进展
      报告期内,公司积极推进各省市的药品招标工作,以确保公司主要产品的市场竞争力。在实行基药或非基药招标项目
且已公布中标结果的省份中,公司主要产品中标情况如下:1、磷酸肌酸钠在湖南、浙江、广东中标;2、鹿瓜多肽注射液在
广东、安徽、浙江中标;3、安脑丸/片在湖北、甘肃、安徽、浙江中标,并在黑龙江扩展到基层;4、银杏达莫注射液、注
射用12种复合维生素在湖南、广东中标;5、葡萄糖酸钙锌口服溶液、注射用脑蛋白水解物(30mg/60mg)在湖南中标;6、
公司代理产品注射用黄芪多糖在浙江中标,氯吡格雷在河北、湖北、广东、浙江、甘肃中标,DNA在湖南、广东中标。

                                                   第 8 页,共 22 页
     哈尔滨誉衡药业股份有限公司                                                          2015 年第一季度报告全文

     【注:因各省份招标项目分为基药、非基药以及目录问题,公司各产品的中标省份不一致】
3、研发、专利、对外合作等进展
     报告期内,公司控股子公司普德药业的专利取得较大进展:一种脑蛋白水解物及其冻干粉针(专利号:201310102329.4,
授权公告日:2015年1月21日)、一种细辛脑化合物及其冻干粉针剂(专利号:201310153928.9,授权公告日:2015年2月18
日)、一种培美曲塞二钠化合物及其组合物(专利号:201210569873.5,于2015年3月10日获得授权通知书)。
     报告期内,公司2014年与韩国保宁制药公司签署的抗高血压产品非马沙坦钾片,已由公司全资子公司澳诺(中国)制药
有限公司递交申报资料,并于2015年3月26日获得河北省食品药品监督管理局的药品注册申请受理通知书。
4、GMP认证情况
     报告期内,普德药业收到了山西省食品药品监督管理局下发的《药品GMP证书》,认证范围为:原料药(磷酸氢二钾、
磷酸二氢钾、美司钠)(201车间15线)、抗肿瘤原料药(异环磷酰胺)(201车间17线)、原料药(维库溴铵)(201车间
18线)。


三、公司或持股 5%以上股东在报告期内发生或以前期间发生但持续到报告期内的承诺事项

√ 适用 □ 不适用

     承诺事由        承诺方                             承诺内容                             承诺时    承诺   履行
                                                                                                 间    期限   情况

首次公开发行或      哈尔滨恒     承诺如果公司 2005 年度、2006 年度按照高新技术企业税收优    2010 年    长期   正常
再融资时所作承      世达昌科     惠政策所享受的按 15%的税率征收企业所得税的税收优惠被认     06 月 23          履行
诺                  技有限公     定无效,本公司需要补缴税金、滞纳金、罚金或承担其它赔偿     日                中
                    司;朱吉     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
                    满;白莉惠   全额补偿,并承担连带责任。

                    哈尔滨恒     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    2010 年    长期   正常
                    世达昌科     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      06 月 23          履行
                    技有限公     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     日                中
                    司           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)。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。

                    朱吉满;白   承诺其及其实际控制的企业或单位(“附属公司”)目前并没有     2010 年    长期   正常
                    莉惠         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     06 月 23          履行
                                 在市场、资源、地域方面存在竞争的任何业务活动。其及其附     日                中
                                 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。

                    朱吉满、白   限售期届满后,在担任公司董事、监事或高管人员期间,每年     2010 年    长期   正常
                    莉惠、王东   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     06 月 23          履行


                                                  第 9 页,共 22 页
     哈尔滨誉衡药业股份有限公司                                                        2015 年第一季度报告全文

                  绪、杨红冰   年内,不转让所间接持有的公司股份。                             日                  中

其他对公司中小    朱吉满       限制性股票激励计划授予对象朱吉满先生承诺所获股票自授予         2014 年    36 个    正常
股东所作承诺                   日起三十六个月内不得转让。                                     10 月 31   月       履行
                                                                                              日                  中

承诺是否及时履    是



四、对 2015 年 1-6 月经营业绩的预计

2015 年 1-6 月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

2015 年 1-6 月归属于上市公司股东的净利润变动幅度                                    40.00%         至            70.00%

2015 年 1-6 月归属于上市公司股东的净利润变动区间(万元)                          28,373.16        至         34,453.12

2014 年 1-6 月归属于上市公司股东的净利润(万元)                                                              20,266.54

                                                            1、与上年同期相比,本期合并范围增加(山西普德药业股
                                                            份有限公司 2015 年 2 月并入公司合并报表,上海华拓医药
业绩变动的原因说明                                          科技发展有限公司于 2014 年 2 月并入公司合并报表,南京
                                                            万川华拓医药有限公司于 2014 年 5 月并入公司合并报表);
                                                            2、公司其他存量业务保持平稳的增长。




                                               第 10 页,共 22 页
   哈尔滨誉衡药业股份有限公司                                                          2015 年第一季度报告全文



                                         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
                                                                                                2015 年 03 月 31 日
                                                                                                         单位:元

                           项目                                   期末余额                       期初余额

流动资产:

    货币资金                                                            479,399,918.83            1,071,153,646.16

    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

    衍生金融资产

    应收票据                                                                 8,699,677.07            12,303,063.91

    应收账款                                                            119,370,588.01              108,048,800.41

    预付款项                                                            122,044,440.12              114,570,665.13

    应收保费

    应收分保账款

    应收分保合同准备金

    应收利息                                                                  216,816.66                471,828.56

    应收股利

    其他应收款                                                          109,691,424.72               53,634,666.41

    买入返售金融资产

    存货                                                                243,704,834.44              163,445,036.83

    划分为持有待售的资产

    一年内到期的非流动资产                                                   6,964,364.62             1,340,962.52

    其他流动资产                                                             9,356,525.54             9,276,704.89

流动资产合计                                                          1,099,448,590.01            1,534,245,374.82

非流动资产:

    发放贷款及垫款

    可供出售金融资产                                                     11,300,796.80               11,300,796.80

    持有至到期投资

    长期应收款

                                             第 11 页,共 22 页
   哈尔滨誉衡药业股份有限公司                                                   2015 年第一季度报告全文

    长期股权投资

    投资性房地产

    固定资产                                                      1,524,683,940.48           811,046,254.34

    在建工程                                                       145,050,577.04             20,354,834.70

    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                                                       455,077,718.90            370,048,196.70

    开发支出                                                        34,912,561.65             33,504,799.88

    商誉                                                          3,444,694,460.33         1,848,291,450.02

    长期待摊费用                                                      7,497,994.99             6,687,955.39

    递延所得税资产                                                  23,327,106.88             12,071,398.83

    其他非流动资产                                                 290,286,766.02            274,798,597.08

非流动资产合计                                                    5,936,831,923.09         3,388,104,283.74

资产总计                                                          7,036,280,513.10         4,922,349,658.56

流动负债:

    短期借款                                                      1,400,000,000.00           780,000,000.00

    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

    衍生金融负债

    应付票据                                                        40,843,847.00              9,940,106.00

    应付账款                                                        93,152,649.23             66,950,608.77

    预收款项                                                       109,411,944.41             68,466,499.43

    卖出回购金融资产款

    应付手续费及佣金

    应付职工薪酬                                                      5,472,054.67             4,686,880.57

    应交税费                                                        68,197,456.06             67,390,487.48

    应付利息                                                          1,838,055.56             1,469,808.13

    应付股利                                                          2,398,500.00

    其他应付款                                                     277,281,597.05            269,363,799.10

    应付分保账款


                                             第 12 页,共 22 页
   哈尔滨誉衡药业股份有限公司                                      2015 年第一季度报告全文

    保险合同准备金

    代理买卖证券款

    代理承销证券款

    划分为持有待售的负债

    一年内到期的非流动负债                           1,247,166,804.95           170,992,020.55

    其他流动负债

流动负债合计                                         3,245,762,908.93         1,439,260,210.03

非流动负债:

    长期借款

    应付债券

      其中:优先股

               永续债

    长期应付款                                        313,149,105.61            336,702,647.81

    长期应付职工薪酬

    专项应付款                                           5,481,394.76

    预计负债

    递延收益                                           42,772,721.07             15,775,858.38

    递延所得税负债                                     52,334,778.67             10,764,610.53

    其他非流动负债                                     15,915,000.00             17,656,000.00

非流动负债合计                                        429,653,000.11            380,899,116.72

负债合计                                             3,675,415,909.04         1,820,159,326.75

所有者权益:

    股本                                              731,890,250.00            731,890,250.00

    其他权益工具

      其中:优先股

               永续债

    资本公积                                         1,270,330,992.22         1,270,330,992.22

    减:库存股

    其他综合收益

    专项储备

    盈余公积                                          100,403,545.72            100,403,545.72

    一般风险准备

    未分配利润                                       1,043,859,669.54           918,596,455.08

归属于母公司所有者权益合计                           3,146,484,457.48         3,021,221,243.02


                                第 13 页,共 22 页
   哈尔滨誉衡药业股份有限公司                                                           2015 年第一季度报告全文

    少数股东权益                                                         214,380,146.58                 80,969,088.79

所有者权益合计                                                         3,360,864,604.06               3,102,190,331.81

负债和所有者权益总计                                                   7,036,280,513.10               4,922,349,658.56


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

                                                                                                            单位:元

                           项目                                    期末余额                         期初余额

流动资产:

    货币资金                                                             109,318,770.84                605,448,454.91

    以公允价值计量且其变动计入当期损益的金融资产

    衍生金融资产

    应收票据                                                                  4,977,974.00                2,454,000.00

    应收账款                                                              43,841,956.98                 44,752,466.83

    预付款项                                                              16,521,255.35                 18,831,189.27

    应收利息                                                                                               255,011.90

    应收股利                                                             107,931,500.00

    其他应收款                                                           927,913,036.42                777,569,955.97

    存货                                                                  80,795,732.88                 57,274,243.18

    划分为持有待售的资产

    一年内到期的非流动资产                                                    1,807,675.26                 808,462.52

    其他流动资产                                                                                           948,760.30

流动资产合计                                                           1,293,107,901.73               1,508,342,544.88

非流动资产:

    可供出售金融资产                                                      11,300,796.80                 11,300,796.80

    持有至到期投资

    长期应收款

    长期股权投资                                                       4,614,190,475.73               2,225,460,575.73

    投资性房地产

    固定资产                                                             468,963,268.13                477,513,698.94

    在建工程                                                              15,639,545.14                 14,343,092.93

    工程物资

    固定资产清理



                                             第 14 页,共 22 页
   哈尔滨誉衡药业股份有限公司                                                   2015 年第一季度报告全文

    生产性生物资产

    油气资产

    无形资产                                                        74,150,779.81             75,480,773.54

    开发支出

    商誉

    长期待摊费用                                                      2,468,503.84             2,670,619.16

    递延所得税资产                                                    1,552,295.02              795,597.52

    其他非流动资产                                                  62,334,561.02            257,082,719.08

非流动资产合计                                                    5,250,600,225.49         3,064,647,873.70

资产总计                                                          6,543,708,127.22         4,572,990,418.58

流动负债:

    短期借款                                                      1,050,000,000.00           780,000,000.00

    以公允价值计量且其变动计入当期损益的金融负债

    衍生金融负债

    应付票据                                                          9,940,106.00             9,940,106.00

    应付账款                                                       141,063,103.23            113,309,015.27

    预收款项                                                        18,274,164.47             22,669,733.48

    应付职工薪酬                                                        -63,927.26                53,548.66

    应交税费                                                        10,775,715.03             25,246,849.10

    应付利息                                                          1,838,055.56             1,469,808.13

    应付股利

    其他应付款                                                     888,499,152.80            571,093,183.06

    划分为持有待售的负债

    一年内到期的非流动负债                                        1,123,613,262.75            84,250,562.75

    其他流动负债

流动负债合计                                                      3,243,939,632.58         1,608,032,806.45

非流动负债:

    长期借款

    应付债券

      其中:优先股

               永续债

    长期应付款                                                     258,001,605.61            158,001,605.61

    长期应付职工薪酬

    专项应付款


                                             第 15 页,共 22 页
   哈尔滨誉衡药业股份有限公司                                                  2015 年第一季度报告全文

    预计负债

    递延收益                                                        11,473,083.34              11,834,833.35

    递延所得税负债

    其他非流动负债

非流动负债合计                                                     269,474,688.95             169,836,438.96

负债合计                                                         3,513,414,321.53            1,777,869,245.41

所有者权益:

    股本                                                           731,890,250.00             731,890,250.00

    其他权益工具

      其中:优先股

               永续债

    资本公积                                                     1,395,332,464.90            1,395,332,464.90

    减:库存股

    其他综合收益

    专项储备

    盈余公积                                                       100,403,545.72             100,403,545.72

    未分配利润                                                     802,667,545.07             567,494,912.55

所有者权益合计                                                   3,030,293,805.69            2,795,121,173.17

负债和所有者权益总计                                             6,543,708,127.22            4,572,990,418.58


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、合并利润表

                                                                                                   单位:元

                         项目                               本期发生额                    上期发生额

一、营业总收入                                                     527,590,963.41             305,251,333.90

    其中:营业收入                                                 527,590,963.41             305,251,333.90

           利息收入

           已赚保费

           手续费及佣金收入

二、营业总成本                                                     381,526,056.70             231,351,018.03

    其中:营业成本                                                 194,494,115.35             112,595,904.93

           利息支出

           手续费及佣金支出



                                       第 16 页,共 22 页
   哈尔滨誉衡药业股份有限公司                                                     2015 年第一季度报告全文

          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                                                7,011,396.27             3,921,933.47

          销售费用                                                     80,244,635.06            80,835,839.08

          管理费用                                                     85,948,677.53            34,029,014.00

          财务费用                                                     14,473,920.18              -290,760.10

          资产减值损失                                                   -646,687.69              259,086.65

    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)                                  1,733,201.16              812,726.91

        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)                                    147,798,107.87            74,713,042.78

    加:营业外收入                                                     12,164,177.90             5,436,055.77

        其中:非流动资产处置利得

    减:营业外支出                                                         89,893.39               38,009.77

        其中:非流动资产处置损失                                           44,893.39               27,302.59

四、利润总额(亏损总额以“-”号填列)                                159,872,392.38            80,111,088.78

    减:所得税费用                                                     30,204,829.52            12,566,575.08

五、净利润(净亏损以“-”号填列)                                    129,667,562.86            67,544,513.70

    归属于母公司所有者的净利润                                        125,263,214.46            67,403,081.93

    少数股东损益                                                        4,404,348.40              141,431.77

六、其他综合收益的税后净额

  归属母公司所有者的其他综合收益的税后净额

    (一)以后不能重分类进损益的其他综合收益

        1.重新计量设定受益计划净负债或净资产的变动

        2.权益法下在被投资单位不能重分类进损益的其他
综合收益中享有的份额

    (二)以后将重分类进损益的其他综合收益

        1.权益法下在被投资单位以后将重分类进损益的其
他综合收益中享有的份额

        2.可供出售金融资产公允价值变动损益



                                                 第 17 页,共 22 页
   哈尔滨誉衡药业股份有限公司                                                             2015 年第一季度报告全文

        3.持有至到期投资重分类为可供出售金融资产损益

        4.现金流量套期损益的有效部分

        5.外币财务报表折算差额

        6.其他

  归属于少数股东的其他综合收益的税后净额

七、综合收益总额                                                             129,667,562.86               67,544,513.70

    归属于母公司所有者的综合收益总额                                         125,263,214.46               67,403,081.93

    归属于少数股东的综合收益总额                                               4,404,348.40                  141,431.77

八、每股收益:

    (一)基本每股收益                                                               0.1712                       0.0963

    (二)稀释每股收益                                                               0.1712                       0.0963

本期发生同一控制下企业合并的,被合并方在合并前实现的净利润为:0.00 元,上期被合并方实现的净利润为:0.00 元。


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、母公司利润表

                                                                                                              单位:元

                          项目                                        本期发生额                     上期发生额

一、营业收入                                                                 111,706,722.22              105,898,917.19

    减:营业成本                                                              32,785,298.64               30,782,142.60

        营业税金及附加                                                         1,357,558.75                1,413,446.85

        销售费用                                                              31,458,824.87               31,539,636.56

        管理费用                                                              33,810,988.88               18,120,856.82

        财务费用                                                              12,773,878.03                  790,443.17

        资产减值损失                                                            -204,414.06                  193,935.43

    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)                                       234,271,843.52                  601,346.38

        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)                                           233,996,430.63               23,659,802.14

    加:营业外收入                                                             2,451,177.70                  378,641.11

        其中:非流动资产处置利得

    减:营业外支出                                                                 16,162.62

        其中:非流动资产处置损失

三、利润总额(亏损总额以“-”号填列)                                       236,431,445.71               24,038,443.25



                                                 第 18 页,共 22 页
   哈尔滨誉衡药业股份有限公司                                                            2015 年第一季度报告全文

    减:所得税费用                                                             1,258,813.19               3,605,766.48

四、净利润(净亏损以“-”号填列)                                           235,172,632.52              20,432,676.77

五、其他综合收益的税后净额

    (一)以后不能重分类进损益的其他综合收益

           1.重新计量设定受益计划净负债或净资产的变动

           2.权益法下在被投资单位不能重分类进损益的其他
综合收益中享有的份额

    (二)以后将重分类进损益的其他综合收益

           1.权益法下在被投资单位以后将重分类进损益的其
他综合收益中享有的份额

           2.可供出售金融资产公允价值变动损益

           3.持有至到期投资重分类为可供出售金融资产损益

           4.现金流量套期损益的有效部分

           5.外币财务报表折算差额

           6.其他

六、综合收益总额                                                             235,172,632.52              20,432,676.77

七、每股收益:

    (一)基本每股收益                                                              0.3213                     0.0112

    (二)稀释每股收益                                                              0.3213                     0.0112


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、合并现金流量表

                                                                                                             单位:元

                            项目                                      本期发生额                  上期金额发生额

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                                             568,837,996.88             378,181,130.42

    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

    处置以公允价值计量且其变动计入当期损益的金融资产
净增加额


                                                 第 19 页,共 22 页
   哈尔滨誉衡药业股份有限公司                                                     2015 年第一季度报告全文

    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                                     248,251,840.65             43,538,201.46

经营活动现金流入小计                                                 817,089,837.53            421,719,331.88

    购买商品、接受劳务支付的现金                                     194,532,766.88            149,071,556.71

    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                                    71,834,322.32             23,482,092.10

    支付的各项税费                                                   114,324,591.88             72,536,889.99

    支付其他与经营活动有关的现金                                     369,905,621.43            151,208,168.13

经营活动现金流出小计                                                 750,597,302.51            396,298,706.93

经营活动产生的现金流量净额                                            66,492,535.02             25,420,624.95

二、投资活动产生的现金流量:

    收回投资收到的现金                                             1,170,010,000.00            285,061,760.00

    取得投资收益收到的现金                                             1,733,201.16               636,380.53

    处置固定资产、无形资产和其他长期资产收回的现金净额                   110,500.00

    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                                               1,171,853,701.16            285,698,140.53

    购建固定资产、无形资产和其他长期资产支付的现金                    41,278,595.91             31,090,569.11

    投资支付的现金                                                 1,170,010,000.00            374,400,000.00

    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                         1,014,101,861.52            533,291,214.17

    支付其他与投资活动有关的现金                                     200,840,000.00

投资活动现金流出小计                                               2,426,230,457.43            938,781,783.28

投资活动产生的现金流量净额                                         -1,254,376,756.27          -653,083,642.75

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


                                              第 20 页,共 22 页
   哈尔滨誉衡药业股份有限公司                                                            2015 年第一季度报告全文

    取得借款收到的现金                                                    1,100,000,000.00              200,000,000.00

    发行债券收到的现金

    收到其他与筹资活动有关的现金                                                                          1,093,538.42

筹资活动现金流入小计                                                      1,100,000,000.00              201,093,538.42

    偿还债务支付的现金                                                      480,000,000.00

    分配股利、利润或偿付利息支付的现金                                       23,791,747.23               12,621,269.73

    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                                                  25,480.00                      710.87

筹资活动现金流出小计                                                        503,817,227.23               12,621,980.60

筹资活动产生的现金流量净额                                                  596,182,772.77              188,471,557.82

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                                               -591,701,448.48             -439,191,459.98

    加:期初现金及现金等价物余额                                          1,071,101,367.31              829,922,662.07

六、期末现金及现金等价物余额                                                479,399,918.83              390,731,202.09


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、母公司现金流量表

                                                                                                             单位:元

                         项目                                        本期发生额                     上期发生额

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                                            124,639,928.86              100,546,853.10

    收到的税费返还

    收到其他与经营活动有关的现金                                            729,868,322.84                8,153,195.74

经营活动现金流入小计                                                        854,508,251.70              108,700,048.84

    购买商品、接受劳务支付的现金                                             24,573,221.90               24,272,921.28

    支付给职工以及为职工支付的现金                                           15,805,965.04                5,802,885.14

    支付的各项税费                                                           31,007,462.08               35,863,589.74

    支付其他与经营活动有关的现金                                            602,450,563.13               45,859,280.15

经营活动现金流出小计                                                        673,837,212.15              111,798,676.31

经营活动产生的现金流量净额                                                  180,671,039.55               -3,098,627.47

二、投资活动产生的现金流量:

    收回投资收到的现金                                                    1,080,010,000.00              235,061,760.00

    取得投资收益收到的现金                                                  126,340,343.52                  425,000.00


                                                第 21 页,共 22 页
   哈尔滨誉衡药业股份有限公司                                                       2015 年第一季度报告全文

    处置固定资产、无形资产和其他长期资产收回的现金净额                      99,500.00

    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                                                  1,206,449,843.52             235,486,760.00

    购建固定资产、无形资产和其他长期资产支付的现金                      10,233,033.81               24,532,703.38

    投资支付的现金                                                    1,080,010,000.00             936,840,507.57

    取得子公司及其他营业单位支付的现金净额                            1,049,367,200.00

    支付其他与投资活动有关的现金                                           840,000.00

投资活动现金流出小计                                                  2,140,450,233.81             961,373,210.95

投资活动产生的现金流量净额                                            -934,000,390.29             -725,886,450.95

三、筹资活动产生的现金流量:

    吸收投资收到的现金

    取得借款收到的现金                                                 750,000,000.00              200,000,000.00

    发行债券收到的现金

    收到其他与筹资活动有关的现金                                                                     1,093,538.42

筹资活动现金流入小计                                                   750,000,000.00              201,093,538.42

    偿还债务支付的现金                                                 480,000,000.00

    分配股利、利润或偿付利息支付的现金                                  12,800,333.33                6,931,759.20

    支付其他与筹资活动有关的现金                                                                          710.87

筹资活动现金流出小计                                                   492,800,333.33                6,932,470.07

筹资活动产生的现金流量净额                                             257,199,666.67              194,161,068.35

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                                          -496,129,684.07             -534,824,010.07

    加:期初现金及现金等价物余额                                       605,448,454.91              635,712,358.06

六、期末现金及现金等价物余额                                           109,318,770.84              100,888,347.99


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

                                                                                          二〇一五年四月二十五日




                                                第 22 页,共 22 页