辅仁药业(600781)公告正文

上海辅仁实业(集团)股份有限公司2006年第三季度报告

公告日期:2006-10-31


            上海辅仁实业(集团)股份有限公司2006年第三季度报告
    

    目录
    §1重要提示 1
    §2 公司基本情况 1
    §3 管理层讨论与分析 3
    §4 附录 4
     
     §1 重要提示
    1.1 本公司董事会及其董事保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏,并对其内容的真实性、准确性和完整性承担个别及连带责任。  1.2 公司全体董事出席董事会会议。  1.3 公司第三季度财务报告未经审计。 
    1.4 公司负责人关永进,主管会计工作负责人董碧华,会计机构负责人(会计主管人员)李成声明:保证本季度报告中财务报告的真实、完整。
    
    §2 公司基本情况
    2.1 公司基本信息


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  股票简称               *ST辅仁                          变更前简称(如有)            G*ST民丰                         
  股票代码               600781                                                                                        
                         董事会秘书                                       证券事务代表                                 
  姓名                   杨靖                                             孙佩琳                                       
  联系地址               上海市建国西路285号13楼(科投大厦)              上海市建国西路285号13楼(科投大厦)          
  电话                   021-51573876                                     021-51573829                                 
  传真                   021-51573830                                     021-51573830                                 
  电子信箱               vivi-yang@163.net                                sunpeilin@eastday.com                        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2.2 财务资料
    2.2.1 主要会计数据及财务指标
    币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
                                              本报告期末              上年度期末              本报告期末比上年度期末增 
                                                                                              减(%)                 
  总资产(元)                                  392,219,389.16          238,360,079.43          64.55                    
  股东权益(不含少数股东权益)(元)            68,999,377.09           13,507,852.83           410.81                   
  每股净资产(元)                              0.39                    0.08                    387.50                   
  调整后的每股净资产(元)                      0.38                    0.07                    442.8571                 
                                              报告期(7-9月)           年初至报告期期末(1-9月  本报告期比上年同期增减( 
                                                                      )                       %)                     
  经营活动产生的现金流量净额(元)              -687,061.51             -1,153,363.29                                    
  每股收益(元)                                0.03                    0.01                    112.96                   
  净资产收益率(%)                             7.04                    2.21                    增加108.84个百分点       
  扣除非经常性损益后的净资产收益率(%)         -3.04                   -9.21                   增加69.16个百分点        
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━



━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  非经常性损益项目                                                              金额(单位:元)                       
  处置长期股权投资、固定资产、在建工程、无形资产、其他长期资产产生的损益        6,124,408.05                           
  扣除公司日常根据企业会计制度规定计提的资产减值准备后的其他各项营业外收入、支  -113,701.04                            
  出                                                                                                                   
  以前年度已经计提各项减值准备的转回                                            1,866,890.92                           
  合计                                                                          7,877,597.93                           
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2.2.2 利润表
    单位: 元 币种:人民币 审计类型:未经审计 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                    合并                                   母公司                                
                                          本期数 (7-9月)     上年同期数 (7-9月  本期数 (7-9月)    上年同期数 (7-9月 
                                                             )                                      )                  
  一、主营业务收入                        47,515,360.69      14,599,645.05                                             
  减:主营业务成本                        29,231,402.22      10,185,649.87                                             
  主营业务税金及附加                      180,344.50         37,664.11                                                 
  二、主营业务利润                        18,103,613.97      4,376,331.07                                              
  加:其他业务利润                        -63,500.21         85,223.01                              70,260.85          
  减:营业费用                             8,740,390.46       593,082.14                                                
  管理费用                                7,958,935.76       9,702,669.11        1,133,740.61       3,453,514.11       
  财务费用                                1,675,447.12       1,761,936.29        1,434,060.04       1,086,709.24       
  三、营业利润                            -334,659.58        -7,596,133.46       -2,567,800.65      -4,469,962.50      
  加:投资收益                                               84,718.24           1,299,640.40       1,721,439.40       
  补贴收入                                                                                                             
  营业外收入                              6,133,856.25       91,040.30           6,124,408.05                          
  减:营业外支出                          104,458.30                                                                   
  四、利润总额(                          5,694,738.37       -7,420,374.92       4,856,247.80       -2,748,523.10      
  减:所得税                              1,111,418.39       719,567.55                                                
  减:少数股东损益                        -272,927.82        522,218.28                                                
  加:未确认投资损失(合并报表填列)                           5,913,637.65                                              
  五、净利润                              4,856,247.80       -2,748,523.10       4,856,247.80       -2,748,523.10      
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    单位: 元 币种:人民币 审计类型:未经审计 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                      合并                                    母公司                             
                                            本期数 (1-9月)      上年同期数 (1-9月)  本期数 (1-9月)   上年同期数 (1-9月 
                                                                                                     )                 
  一、主营业务收入                          147,918,236.20      50,096,565.44                                          
  减:主营业务成本                          87,540,879.24       40,827,435.25                                          
  主营业务税金及附加                        540,368.30          117,058.45                                             
  二、主营业务利润(亏损以“-”号填列)     59,836,9.66         9,152,071.74                                           
  加:其他业务利润(亏损以“-”号填列)     -25,576.90          -1,819,457.63                        70,260.85         
  减:营业费用                               25,707,297.65       2,578,607.03                         38,622.47         
  管理费用                                  20,916,140.49       21,648,491.01       4,591,012.79     10,332,480.47     
  财务费用                                  5,590,400.76        6,037,002.51        4,633,356.35     4,205,895.07      
  三、营业利润(亏损以“-”号填列)         7,597,572.86        -22,931,486.44      -9,224,369.14    -14,506,737.16    
  加:投资收益(损失以“-”号填列)         151,569.53          694,440.10          4,665,594.07     2,762,298.22      
  补贴收入                                                                                                             
  营业外收入                                6,164,523.76        133,042.32          6,124,408.05                       
  减:营业外支出                            153,816.75                              43,457.55                          
  四、利润总额(亏损总额以“-”号填列)     13,759,849.40       -22,104,004.02      1,522,175.43     -11,744,438.94    
  减:所得税                                5,850,692.56        1,221,872.83                                           
  减:少数股东损益                          6,386,981.41        806,896.84                                             
  加:未确认投资损失                                            12,388,334.75                                          
  五、净利润                                1,522,175.43        -11,744,438.94      1,522,175.43     -11,744,438.94    
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
2.3 报告期末股东总数及前十名无限售条件流通股股东持股表(已完成股权分置改革)
    单位:股


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  报告期末股东总数(户)                       7,905                                                                   
  前十名无限售条件流通股股东持股情况                                                                                   
  股东名称(全称)                                       期末持有无限售条件流通股的数量      种类                        
  严春凤                                               2,121,714                           人民币普通股                
  朱承                                                 1,219,968                           人民币普通股                
  庞雄飞                                               887,000                             人民币普通股                
  江苏迪迪房地产发展有限公司                           630,008                             人民币普通股                
  徐咏荣                                               612,390                             人民币普通股                
  王智明                                               506,000                             人民币普通股                
  胡妙娟                                               481,500                             人民币普通股                
  王宇                                                 400,000                             人民币普通股                
  翁翌                                                 365,200                             人民币普通股                
  董美华                                               343,250                             人民币普通股                
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

    §3 管理层讨论与分析
    3.1 公司报告期内经营活动总体状况的简要分析
    报告期内,公司实现销售收入147,918,236.20元,比去年同期增加了195.25%,实现主营业务利润  59,836,988.66元,比去年同期增加了553.81 %,实现净利润1,522,175.43 元。公司的控股子公司北京银牡丹印务有限公司从事印刷业务,因市场竞争激烈、产品销售价格下降,业务量减少,2006年前三季度经营业绩下滑;由资产置入95%股权的河南辅仁堂制药有限公司正式成为公司的控股子公司后,为公司带来了制药的主营业务,公司恢复了持续生产经营的能力。自5月份入驻以来,已为公司带来 527万元净利润,使公司的盈利能力迅速提升。
    3.1.1 占主营收入或主营业务利润总额10%以上的主营行业或产品情况
    √适用 □不适用
    
    单位:元 币种:人民币 审计类型:未经审计


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  分行业                           主营业务收入                      主营业务成本                    毛利率(%)         
  印刷品销售                       33,618,015.16                     25,509,042.31                   24.12             
  药品销售                         112,060,096.86                    60,600,867.71                   45.92             
  其中:关联交易                    6,192,376.26                      4,698,775.11                    24.12             
  关联交易的定价原则               根据一般公平商业原则,参照市场价格,确定交易价格。                                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
3.1.2 公司经营的季节性或周期性特征
    □适用 √不适用 
    3.1.3 报告期利润构成情况(主营业务利润、其他业务利润、期间费用、投资收益、补贴收入与营业外收支净额在利润总额中所占比例与前一报告期相比的重大变动及原因的说明)
    √适用 □不适用 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                      利润构成                                         占利润总额的比重(%)                     
                            报告期                  上一报告期               报告期               上一报告期           
  主营业务利润              18,103,613.97           41,733,374.69            317.90               517.46               
  其他业务利润              -63,500.21              37,923.31                -1.12                0.00                 
  期间费用                  18,374,773.34           33,839,065.56            -322.66              -419.57              
  投资收益                                         151,569.54                                   1.88                 
  营业外收支净额            6,029,397.95            -18,690.95               105.88               -0.23                
  利润总额                  5,694,738.37            8,065,111.03             100.00               100.00               
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
1、由于本报告期收回了上海服装集团品牌发展有限公司的投资款,冲回了以前年度计提的长期投资减值准备,导致本报告期营业外收支净额在利润总额中所占比重与前一报告期内变动较大。
    2、本报告期子公司北京银牡丹印务有限公司由于印刷行业的竞争激烈,成本上升,毛利率下降,导致本报告期主营业务利润在利润总额中所占比重与前一报告期内变动较大。
    3.1.4 主营业务及其结构与前一报告期相比发生重大变化的情况及原因说明
    □适用√不适用 
    3.1.5 主营业务盈利能力(毛利率)与前一报告期相比发生重大变化的情况及其原因说明
    □适用 √不适用 
    3.2 重大事项及其影响和解决方案的分析说明
    √适用  □不适用 
    报告期内,公司印刷业务的关联交易中关联销售是619.24万元,占同类销售总额的18.42%,占预计全年日常关联交易(已在2006年8月30日的《上海证券报上公告》中关联销售总额的82.57%。公司关联交易按照公开、公平、公正的原则,根据一般公平商业原则,参照市场价格,确定交易价格。相关关联交易条款按照一般商业原则订立,不存在损害公司利益之处。
    根据2005年度股东大会审议通过的《关于收回上海服装集团品牌发展有限公司全部投资的议案》,报告期内,公司已收回对上海服装集团品牌发展有限公司的投资款6,124,408.05元。 此笔交易直接影响本期损益。
    与日常经营相关的关联交易 购买商品、接受劳务的重大关联交易
    单位:元 币种:人民币


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  关联方名称               关联交易内容       关联交   关联交易价  关联交易金额        占同类交易金  关联交易  市场价  
                                              易定价   格                              额的比例(%)   结算方式  格      
                                              原则                                                                     
  辅仁药业集团有限公司     印刷品                                  54,320.34           0.16                            
  河南辅仁怀庆堂制药有限   印刷品                                  1,002,777.68        2.98                            
  公司                                                                                                                 
  河南省宋河酒业股份有限   印刷品                                  2,597,928.29        7.73                            
  公司                                                                                                                 
  开封制药(集团)有限公司   印刷品                                  293,472.84          0.01                            
  开封豫港制药有限公司     印刷品                                  2,243,877.11        6.67                            
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
本公司向控股股东辅仁药业集团有限公司印刷品。 本公司向股东的子公司河南辅仁怀庆堂制药有限公司印刷品。 本公司向股东的子公司河南省宋河酒业股份有限公司印刷品。 本公司向股东的子公司开封制药(集团)有限公司印刷品。 本公司向其他关联方开封豫港制药有限公司印刷品。 3.3 会计政策、会计估计、合并范围变化以及重大会计差错的情况及原因说明
    □适用√不适用 
    3.4 经审计且被出具"非标意见"情况下董事会和监事会出具的相关说明
    □适用 √不适用 
    3.5 预测年初至下一报告期期末的累计净利润可能为亏损或者与上年同期相比发生大幅度变动的警示及说明
    □适用√不适用 
    3.6 公司对已披露的年度经营计划或预算的滚动调整情况
    □适用 √不适用 
    3.7 公司原非流通股东在股权分置改革过程中做出的特殊承诺及其履行情况
    √适用  □不适用
    参与支付对价的非流通股股东附加承诺如下: 
    1、公司控股股东辅仁药业 (集团)有限公司承诺:在追加对价安排义务履行完毕后的12个月禁售期后的36个月内,若其通过上海证券交易所挂牌交易出售其所持原非流通股股份及从金礼发展受让的拟转让股份,则出售价格将不低于5.00元/股,并将在本次股权分置改革实施后在保荐机构办理股票指定交易,以利于保荐机构督促监管。(追加对价安排义务履行完毕的标准系指发生以下两种情况之一:A、根据追加对价安排的前提条件,公司2007年及2008年经审计的财务报告均不存在需支付追加对价的情况;B、根据追加对价安排的前提条件,公司2007年或2008年经审计的财务报告存在需支付追加对价的情况,且辅仁药业已支付了一次相应的追加对价) 。
    在公司因利润分配、资本公积金转增股份、配股等导致股份或股东权益发生变化时,上述最低出售价格将按相应规则进行调整 (具体请见“四、股权分置改革方案”(三)(1)、(2)附加承诺事项) 。
    2、公司控股股东辅仁药业承诺:在股权分置改革期间如上海辅仁(原:民丰实业)其他需支付对价的非流通股股东的股份发生被质押、冻结等情形而无法向流通股支付对价股份的,由其代为支付因质押、冻结而无法支付给流通股的对价股份,但辅仁药业保留向其追偿的权利。在辅仁药业明确以书面方式表示同意之后, 暂无法支付对价的非流通股股东持有的原公司非流通股方可流通转让, 并且, 该等流通转让应符合届时中国相关法律法规以及证券监管部门、证券交易以及登记结算主管单位的规定并办理相关必要手续,并由上海辅仁向上海证券交易所提出该等股份的上市流通申请。
    3、公司控股股东辅仁药业承诺:由上海证券交易所和中国证券登记结算有限责任公司在追加对价安排义务履行完毕前对其在股权分置改革实施前所持原非流通股股份进行锁定, 从技术上为辅仁药业履行追加对价安排义务提供保证。
    4、为履行上述承诺,参与支付对价的公司非流通股股东将在上海辅仁协助下,委托中国证券登记结算有限责任公司对各方用于支付当期对价的股票(包括辅仁药业可能代暂无法支付对价的非流通股股东支付的股票)办理临时保管, 以确保股改方案的顺利实施。辅仁药业拟用于支付追加对价的股票自改革方案实施之日起亦将委托中国证券登记结算有限责任公司办理临时保管。
    5、为履行上述承诺, 参与支付对价的公司非流通股股东同意:由上海证券交易所和中国证券登记结算有限责任公司在上述限售期内对各方在股权分置改革方案实施前所持原非流通股股份进行锁定, 从技术上为相关承诺人履行上述承诺义务提供保证。
    6、为履行上述承诺, 参与支付对价的公司非流通股股东将分别郑重声明与保证:本单位不履行或者不完全履行承诺时, 将赔偿其他股东因此而遭受的损失。除非受让人同意并有能力承担本单位在本协议项下的承诺责任, 本单位将不向其转让所持有的公司原非流通股股份。
    7、为履行上述承诺,参与支付对价的公司非流通股股东同意:如其发生违反上述法定及附加承诺的情况,则违约出售或转让所得的款项由民丰实业全额享有。
    8、辅仁药业同意,本次股权分置改革完成后,将根据相关法律法规的要求,积极倡导公司按不超过总股本10%的比例,对包括董事(独立董事除外)、监事、高级管理层人员、核心技术人员及其他为公司做出重要贡献的人员实行相应的股权激励制度。
    9、公司控股股东辅仁药业承诺:为减轻上市公司的负担,本次股权分置改革的相关中介机构聘请费用全部由辅仁药业支付。
    以上非流通股股东承诺均严格履行。
    3.8 截止本次季报公告日,未进入股改程序公司的股改工作时间安排说明
    □适用 √不适用 
    3.9截止本次季报公告日,未进入股改程序公司的相关说明
    □适用 √不适用 
    
    上海辅仁实业(集团)股份有限公司
    2006年10月30日
    
    §4 附录
    资产负债表 2006年9月30日
    编制单位: 上海辅仁实业(集团)股份有限公司
    单位: 元 币种:人民币 审计类型:未经审计 


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                   合并                                    母公司                                
                                         期末数              期初数              期末数             期初数             
  流动资产:                                                                                                           
  货币资金                               23,250,662.05       16,621,881.17       992,868.11         495,854.65         
  短期投资                                                                                                             
  应收票据                               1,425,742.42                                                                  
  应收股利                                                                       930,853.16         1,280,853.16       
  应收利息                                                                                                             
  应收账款                               17,659,479.81       14,908,744.01                          10,042,902.98      
  其他应收款                             4,827,744.49        4,570,659.94        2,241,205.80       99,503,961.92      
  预付账款                               4,838,291.27        649,767.30                             400,000.00         
  应收补贴款                                                                                                           
  存货                                   134,629,427.83      12,312,489.24                                             
  待摊费用                               736,613.22          814,475.69                                                
  一年内到期的长期债权投资                                                                                             
  其他流动资产                                                                                                         
  流动资产合计                           187,367,961.09      49,878,017.35       4,164,927.07       111,723,572.71     
  长期投资:                                                                                                           
  长期股权投资                           17,947,973.52       38,883,062.02       227,352,500.43     50,556,399.37      
  长期债权投资                                                                                                         
  长期投资合计                           17,947,973.52       38,883,062.02       227,352,500.43     50,556,399.37      
  其中:合并价差                                                                                                       
  其中:股权投资差额                     3,977,664.00        2,597,680.00        3,977,664.00       2,597,680.00       
  固定资产:                                                                                                           
  固定资产原价                           172,362,299.58      272,318,579.70      9,667,757.40       107,069,282.15     
  减:累计折旧                           52,018,640.55       123,268,439.22      5,056,975.93       58,073,066.59      
  固定资产净值                           120,343,659.03      149,050,140.48      4,610,781.47       48,996,215.56      
  减:固定资产减值准备                   75,371.61           30,159,485.73       75,371.61          28,342,458.84      
  固定资产净额                           120,268,287.42      118,890,654.75      4,535,409.86       20,653,756.72      
  工程物资                                                                                                             
  在建工程                               903,178.09          570,764.82                                                
  固定资产清理                                                                                                         
  固定资产合计                           121,171,465.51      119,461,419.57      4,535,409.86       20,653,756.72      
  无形资产及其他资产:                                                                                                 
  无形资产                               30,596,314.74       62,638.33                                                 
  长期待摊费用                           6,275,102.26                            6,275,102.26                          
  其他长期资产                           28,860,572.04       30,074,942.16       28,860,572.04      30,074,942.16      
  无形资产及其他资产合计                 65,731,989.04       30,137,580.49       35,135,674.30      30,074,942.16      
  递延税项:                                                                                                           
  递延税款借项                                                                                                         
  资产总计                               392,219,389.16      238,360,079.43      271,188,511.66     213,008,670.96     
  流动负债:                                                                                                           
  短期借款                               79,430,000.00       89,930,000.00       54,430,000.00      57,930,000.00      
  应付票据                               11,742,500.00       8,100,000.00                                              
  应付账款                               30,090,823.66       14,079,585.51       7,589,109.60       7,589,109.60       
  预收账款                                                   53,253.00                                                 
  应付工资                               3,441,280.80        373,923.67                                                
  应付福利费                             694,787.47          520,578.73                                                
  应付股利                               2,315,881.98        2,315,881.98        1,467,631.98       1,467,631.98       
  应交税金                               7,267,357.55        2,022,674.51        1,501,930.78       1,436,370.65       
  其他应交款                             22,003.06           2.51                                                      
  其他应付款                             105,450,100.79      57,714,235.54       98,867,930.21      61,295,152.80      
  预提费用                               6,503,835.16        1,907,532.00        3,717,532.00       1,907,532.00       
  预计负债                               10,115,000.00       10,115,000.00       10,115,000.00      10,115,000.00      
  一年内到期的长期负债                   24,500,000.00       27,570,000.00       24,500,000.00      27,570,000.00      
  其他流动负债                                                                                                         
  流动负债合计                           281,573,570.47      214,702,667.45      202,189,134.57     169,310,797.03     
  长期负债:                                                                                                           
  长期借款                                                                                                             
  应付债券                                                                                                             
  长期应付款                                                                                                           
  专项应付款                                                                                                           
  其他长期负债                                                                                                         
  长期负债合计                                                                                                         
  递延税项:                                                                                                           
  递延税款贷项                                                                                                         
  负债合计                               281,573,570.47      214,702,667.45      202,189,134.57     169,310,797.03     
  少数股东权益                           41,646,441.60       10,149,559.15                                             
  所有者权益(或股东权益):                                                                                           
  实收资本(或股本)                     177,592,864.00      177,592,864.00      177,592,864.00     177,592,864.00     
  减:已归还投资                                                                                                       
  实收资本(或股本)净额                 177,592,864.00      177,592,864.00      177,592,864.00     177,592,864.00     
  资本公积                               119,175,710.90      95,396,383.17       119,175,710.90     95,396,383.17      
  盈余公积                               12,193,302.34       12,193,302.34       10,925,108.98      10,925,108.98      
  其中:法定公益金                                                                                                     
  未分配利润                             -239,962,500.15     -241,484,675.58     -238,694,306.79    -240,216,482.22    
  拟分配现金股利                                                                                                       
  外币报表折算差额                                                                                                     
  减:未确认投资损失                                         30,190,021.10                                             
  所有者权益(或股东权益)合计           68,999,377.09       13,507,852.83       68,999,377.09      43,697,873.93      
  负债和所有者权益(或股东权益)总计     392,219,389.16      238,360,079.43      271,188,511.66     213,008,670.96     
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
主管会计工作负责人: 董碧华                                                                                     会计机构负责人: 李成
    
    
    
    
    现金流量表 2006年1-9月
    编制单位: 上海辅仁实业(集团)股份有限公司
    单位:元 币种:人民币 审计类型:未经审计


━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
  项目                                                       合并数                        母公司数                    
  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                               177,903,567.08                                            
  收到的税费返还                                             135,808.50                                                
  收到的其他与经营活动有关的现金                             44,282,940.83                 10,849,621.03               
  现金流入小计                                               222,322,316.41                10,849,621.03               
  购买商品、接受劳务支付的现金                               129,593,428.23                                            
  支付给职工以及为职工支付的现金                             15,902,676.73                 900,792.51                  
  支付的各项税费                                             15,761,323.08                 152,630.27                  
  支付的其他与经营活动有关的现金                             62,218,251.66                 7,988,110.07                
  现金流出小计                                               223,475,679.70                9,041,532.85                
  经营活动产生的现金流量净额                                 -1,153,363.29                 1,808,088.18                
  二、投资活动产生的现金流量:                                                                                         
  收回投资所收到的现金                                       7,439,480.55                  7,439,480.55                
  其中:出售子公司收到的现金                                                                                           
  取得投资收益所收到的现金                                   688,525.15                    688,525.15                  
  处置固定资产、无形资产和其他长期资产而收回的现金           109,000.00                    73,000.00                   
  收到的其他与投资活动有关的现金                                                                                       
  现金流入小计                                               8,237,005.70                  8,201,005.70                
  购建固定资产、无形资产和其他长期资产所支付的现金           2,155,117.87                  13,908.00                   
  投资所支付的现金                                                                                                     
  支付的其他与投资活动有关的现金                             350,000.00                                                
  现金流出小计                                               2,505,117.87                  13,908.00                   
  投资活动产生的现金流量净额                                 5,731,887.83                  8,187,097.70                
  三、筹资活动产生的现金流量:                                                                                         
  吸收投资所收到的现金                                                                                                 
  其中:子公司吸收少数股东权益性投资收到的现金                                                                         
  借款所收到的现金                                           46,330,000.00                 31,330,000.00               
  收到的其他与筹资活动有关的现金                             107,362.03                                                
  现金流入小计                                               46,437,362.03                 31,330,000.00               
  偿还债务所支付的现金                                       52,900,000.00                 37,900,000.00               
  分配股利、利润或偿付利息所支付的现金                       4,067,880.17                  2,928,172.42                
  其中:支付少数股东的股利                                                                                             
  支付的其他与筹资活动有关的现金                             9,058.43                                                  
  其中:子公司依法减资支付给少数股东的现金                                                                             
  现金流出小计                                               56,976,938.60                 40,828,172.42               
  筹资活动产生的现金流量净额                                 -10,539,576.57                -9,498,172.42               
  四、汇率变动对现金的影响                                                                                             
  五、现金及现金等价物净增加额                               -5,961,052.03                 497,013.46                  
  补充材料                                                                                                             
  1、将净利润调节为经营活动现金流量:                                                                                  
  净利润                                                     1,522,175.43                  1,522,175.43                
  加:少数股东损益(亏损以“-”号填列)                        6,386,981.41                                              
  减:未确认的投资损失                                                                                                 
  加:计提的资产减值准备                                     -1,866,890.92                 -1,644,834.68               
  固定资产折旧                                               11,136,014.94                 1,104,348.10                
  无形资产摊销                                               2,195,929.19                                              
  长期待摊费用摊销                                           -6,275,102.26                 -6,275,102.26               
  待摊费用减少(减:增加)                                   77,862.47                                                 
  预提费用增加(减:减少)                                   2,886,303.16                  100,000.00                  
  处理固定资产、无形资产和其他长期资产的损失(减:收益)        -6,111,096.74                 -6,080,950.50               
  固定资产报废损失                                                                                                     
  财务费用                                                   5,599,455.92                  4,638,172.42                
  投资损失(减:收益)                                       -151,569.53                   -4,665,594.07               
  递延税款贷项(减:借项)                                                                                             
  存货的减少(减:增加)                                     -46,402,104.15                                            
  经营性应收项目的减少(减:增加)                             112,309,491.78                102,780,493.78              
  经营性应付项目的增加(减:减少)                             -82,460,813.99                -89,670,620.04              
  其他                                                                                                                 
  经营活动产生的现金流量净额                                 -1,153,363.29                 1,808,088.18                
  2.不涉及现金收支的投资和筹资活动:                                                                                  
  债务转为资本                                                                                                         
  一年内到期的可转换公司债券                                                                                           
  融资租入固定资产                                                                                                     
  3、现金及现金等价物净增加情况:                                                                                      
  现金的期末余额                                             23,250,662.05                 992,868.11                  
  减:现金的期初余额                                         29,211,714.08                 495,854.65                  
  加:现金等价物的期末余额                                                                                             
  减:现金等价物的期初余额                                                                                             
  现金及现金等价物净增加额                                   -5,961,052.03                 497,013.46                  
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
主管会计工作负责人: 董碧华                                                                                      会计机构负责人: 李成