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2019年11月23日 星期六

国投中鲁(600962)公告正文

国投中鲁:2014年第三季度报告

公告日期:2014-11-28

 国投中鲁果汁股份有限公司 2014 年第三季度报告(修订稿)
国投中鲁果汁股份有限公司
2014 年第三季度报告(修订稿)
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                国投中鲁果汁股份有限公司 2014 年第三季度报告(修订稿)
                                    目录
    一、   重要提示 ............................................... 3
    二、   公司主要财务数据和股东变化 ............................. 3
    三、   重要事项 ............................................... 6
    四、   附录 ................................................... 9
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                    国投中鲁果汁股份有限公司 2014 年第三季度报告(修订稿)一、 重要提示1.1 公司董事会、监事会及董事、监事、高级管理人员应当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。1.2 公司全体董事出席董事会审议季度报告。1.3 公司负责人郝建、主管会计工作负责人全宇红及会计机构负责人(会计主管人员)毛永春保
    证季度报告中财务报表的真实、准确、完整。1.4 本公司第三季度报告经审计。二、 公司主要财务数据和股东变化2.1 主要财务数据
                                                                     单位:元     币种:人民币
                                                                     本报告期末比上年度末增
                     本报告期末                 上年度末
                                                                             减(%)
    总资产             2,287,725,842.09            2,263,336,301.88                              1.08
    归属于上市公司       847,699,547.17                 895,141,920.50                       -5.30股东的净资产
                   年初至报告期末        上年初至上年报告期末
                                                                           比上年同期增减(%)
                     (1-9 月)                (1-9 月)
    经营活动产生的       370,283,061.69                 581,913,840.93                      -36.37现金流量净额
                   年初至报告期末        上年初至上年报告期末               比上年同期增减
                     (1-9 月)                (1-9 月)                       (%)
    营业收入             679,530,663.33                 951,878,500.41                      -28.61
    归属于上市公司       -47,639,514.94                 -64,669,977.61                       26.33股东的净利润
    归属于上市公司       -48,526,444.02                 -71,397,330.24                       32.03股东的扣除非经常性损益的净利润
    加权平均净资产                 -5.47                        -6.71            增加 1.24 个百分点
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                                      国投中鲁果汁股份有限公司 2014 年第三季度报告(修订稿)
               收益率(%)
               基本每股收益                     -0.182                         -0.247                       26.33
               (元/股)
               稀释每股收益                     -0.182                         -0.247                       26.33
               (元/股)
               扣除非经常性损益项目和金额
                                                                                         单位:元     币种:人民币
                                              本期金额           年初至报告期末金额                 说明
                      项目
                                            (7-9 月)              (1-9 月)
               非流动资产处置损益                                         -6,083.61
               计入当期损益的政府                439,634.57              556,922.22
               补助,但与公司正常经
               营业务密切相关,符合
               国家政策规定、按照一
               定标准定额或定量持
               续享受的政府补助除
               外
               债务重组损益                         6,000.00              271,032.35
               除上述各项之外的其                -73,628.52              284,549.70
               他营业外收入和支出
               所得税影响额                       -6,961.42              -15,320.84
               少数股东权益影响额                -71,808.71             -204,170.74
               (税后)
                      合计                       293,235.92              886,929.08
               2.2 截止报告期末的股东总数、前十名股东、前十名流通股东(或无限售条件股东)持股情况表
                                                                                                         单位:股
    股东总数(户)                                                                                                          16,780
                                                   前十名股东持股情况
    股东名称        报告期内增减      期末持股数       比例       持有有限售       质押或冻结情况              股东性质
    (全称)                              量           (%)        条件股份数    股份状态       数量
                                                                      量
    国家开发投资公司                0     116,355,543      44.37                       无                            国家
    乳山市经济开发投                0       8,190,000         3.12     8,190,000                 8,190,000         国有法人
                                                                                  冻结资公司
    山东金洲矿业集团         -199,302       4,450,000         1.70                                                 国有法人
                                                                                   无有限公司
    乳山市国鑫资产经                0       3,328,748         1.27                                                 国有法人
                                                                                   无营管理有限公司
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                                     国投中鲁果汁股份有限公司 2014 年第三季度报告(修订稿)
    上海浦东发展银行      3,199,986        3,199,986       1.22                                            境内非国有法人
    -广发小盘成长股                                                                  无票型证券投资基金
    苏静芳                           0     2,945,952       1.12                       无                           未知
    中国建设银行股份      2,150,000        2,150,000       0.82                                            境内非国有法人有限公司-广发内
                                                                                  无需增长灵活配置混合型证券投资基金
    许达颖                           0     1,357,881       0.52                       无                           未知
    楼华                  1,000,000        1,000,000       0.38                       无                           未知
    杨咏梅                     999,900        999,900      0.38                       无                           未知
                                           前十名无限售条件股东持股情况
    股东名称                                             持有无限售条件流通股的                   股份种类及数量
                                                             数量                      种类               数量
    国家开发投资公司                                                  116,355,543     人民币普通股             116,355,543
    山东金洲矿业集团有限公司                                             4,450,000    人民币普通股                  4,450,000
    乳山市国鑫资产经营管理有限公司                                       3,328,748    人民币普通股                  3,328,748
    上海浦东发展银行-广发小盘成长股票型证券投资                         3,199,986                                  3,199,986
                                                                                  人民币普通股基金
    苏静芳                                                               2,945,952    人民币普通股                  2,945,952
    中国建设银行股份有限公司-广发内需增长灵活配                         2,150,000                                  2,150,000
                                                                                  人民币普通股置混合型证券投资基金
    许达颖                                                               1,357,881    人民币普通股                  1,357,881
    楼华                                                                 1,000,000    人民币普通股                  1,000,000
    杨咏梅                                                                 999,900    人民币普通股                    999,900
    冯志浩                                                                 900,600    人民币普通股                    900,600
    上述股东关联关系或一致行动的说明                    公司控股股东国家开发投资公司与其他股东之间不存在关联关系,也
                                                    不属于《上市公司股东持股变动信息披露管理办法》规定的一致行动。
                                                    未知其他股东之间是否存在关联关系,是否属于《上市公司股东持股
                                                    变动信息披露管理办法》中规定的一致行动人。表决权恢复的优先股股东及持股数量的说明
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                             国投中鲁果汁股份有限公司 2014 年第三季度报告(修订稿)
       三、 重要事项
       3.1 公司主要会计报表项目、财务指标重大变动的情况及原因
       √适用 □不适用
    资产负债表项目:                                               单位:元
                                                                                    增减
    项目                     期末余额          年初余额            增减金额                       变动原因
                                                                                    幅度
                                                                                              主要系归还短期贷
    货币资金                 442,734,795.23    161,173,182.44      281,561,612.79       174.70%
                                                                                              款减少所致
                                                                                              主要系应收财务公
    应收利息                 515,776.16        50,359.23           465,416.93           924.19%
                                                                                              司利息增加所致
                                                                                              主要系公司新建乳
                                                                                              山工业园在建工程
    在建工程                 21,746,544.16     60,999,844.96       -39,253,300.80       -64.35%
                                                                                              达到使用状态后转
                                                                                              入固定资产所致
                                                                                              主要系搬迁支出重
    其他非流动资产           48,724,346.30                         48,724,346.30        100.00%   分类至其他非流动
                                                                                              资产所致
                                                                                              主要系应付采购款
    应付账款                 86,546,353.08     52,899,607.48       33,646,745.60        63.60%
                                                                                              增加所致
                                                                                              主要系内销预收货
    预收账款                 2,871,644.05      1,130,431.67        1,741,212.38         154.03%
                                                                                              款增加所致
                                                                                              主要系实现销售导
    应交税费                 -26,464,435.07    -65,377,240.55      38,912,805.48        59.52%    致留抵进项税额减
                                                                                              少所致
                                                                                              主要系计提贸易融
    应付利息               6,573,286.11      1,993,611.11        4,579,675.00         229.72%   资、打包贷款利息
                                                                                              所致
                                                                                              主要系与资产相关
    其他非流动负债          257,777.78        0.00                257,777.78           100.00%   的政府补助分摊所
                                                                                              致
                                                                                              主要系经营积累减
    未分配利润               21,561,227.97     69,200,742.91       -47,639,514.94       -68.84%
                                                                                              少所致
                                                                                              主要系人民币对美
    外币报表折算差额         591,608.73        394,467.12          197,141.61           49.98%
                                                                                              元汇率变动所致
    利润表项目:                                                   单位:元
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                             国投中鲁果汁股份有限公司 2014 年第三季度报告(修订稿)
                                                                                    增减
    项目                     2014 年 1-9 月    2013 年 1-9 月      增减金额                         变动原因
                                                                                    幅度
                                                                                                主要系销售量及销
    营业成本                                                       -303,777,237.14      -35.30%     售成本同比下降所
                         556,856,617.01    860,633,854.15
                                                                                                致
                                                                                                主要系本期流转税
    营业税金及附加                                                 2,737,767.57         80.09%
                         6,156,155.31      3,418,387.74                                         金额同比增加所致
                                                                                                主要系计提应收账
                                                                                                款坏账准备及固定
    资产减值损失             11,804,889.71     -80,032.68          11,884,922.39        14850.09%
                                                                                                资产减值准备同比
                                                                                                增加所致
                                                                                                主要系本期豁免债
    营业外收入               1,353,888.02      11,317,773.03       -9,963,885.01        -88.04%
                                                                                                务同比减少所致
                                                                                                主要系控股子公司
    少数股东损益             -12,146,837.19    -2,785,514.96       -9,361,322.23        -336.07%
                                                                                                利润同比减少所致
    现金流量表项目:                                               单位:元
                                                                                    增减
    项目                     2014 年 1-9 月    2013 年 1-9 月      增减金额                         变动原因
                                                                                    幅度
                                                                                                主要系销售商品、经营活动产生的现金
                                                                                    -36.37%     提供劳务收到的现
    流量净额                 370,283,061.69    581,913,840.93      -211,630,779.24
                                                                                                金同比减少所致
                                                                                                主要系购建固定资
    投资活动产生的现金                                                                              产、无形资产和其
                                                                                    36.30%
    流量净额                 -64,427,537.79    -101,143,885.09     36,716,347.30                    他长期资产支付的
                                                                                                现金同比减少所致
                                                                                                主要系借款所收到筹资活动产生的现金
                                                                                    92.82%      的现金同比增加所
    流量净额                 -36,953,682.11    -514,752,762.67     477,799,080.56
                                                                                                致
       3.2 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)2013 年 1 月,公司召开四届二十一次董事会,审议通过了关于国投中鲁(乳
       山)工业园项目的投资事项,该项目由山东鲁菱果汁有限公司整体搬迁项目、乳山中
       诚果汁饮料有限公司新建多品种果蔬汁生产线项目和新建国投中鲁研发中心三个子
       项目构成。工业园项目计划投资总额为 31,206.1 万元,其中:山东鲁菱果汁有限公
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                    国投中鲁果汁股份有限公司 2014 年第三季度报告(修订稿)司搬迁项目 14,793.20 万元,乳山中诚果汁饮料有限公司新建多品种果蔬汁生产线项目 14,244.50 万元,建设研发中心项目 2,168.40 万元;项目开工后,根据工业园项目建设实际的需要, 2013 年 8 月,经公司五届三次董事会审议通过,同意工业园区内鲁菱公司搬迁项目投资总额由原 14,793.20 万元增加到 14,916.92 万元;中诚公司项目投资总额由 14,244.50 万元减少到 10,909.58 万元;研发中心投资总额由原2,168.40 万元增加到 5990.81 万元。调整后,工业园项目投资总额合计 31,817.31万元,比原估算投资总额 31,206.1 万元增加 611.24 万元(包括变电所重估增加投资金额 597.08 万元)。工程于 2013 年 5 月开工,2013 年 10 月中诚公司新生产线投产,计划 2014 年 7 月完成园区项目全部配套基建。
    本项目截止 2014 年第三季度末累计投资 17159.15 万元,山东鲁菱公司的设备搬迁工作已全部完成,2014 榨季已投入使用。
    (2)本公司控股股东国家开发投资公司拟对公司实施重大资产重组,公司已于2014 年 6 月 4 日、6 月 10 日分别发布重大事项停牌公告及重大资产重组停牌公告,7月 10 日、8 月 9 日、9 月 10 日发布重大资产重组延期复牌公告。停牌期间,每 5 个交易日发布一次重组事项进展公告。
    2014 年 9 月 18 日,公司召开五届九次董事会会议,审议通过了《国投中鲁果汁股份有限公司重大资产出售及发行股份购买资产暨关联交易预案》等议案,并已在上交所网站上披露。
    本次重大资产出售、发行股份购买资产及股权转让暨关联交易方案,包括公司将全部资产、负债(包括或有负债)出售给上海国投协力发展股权投资基金合伙企业、公司发行股份购买江苏环亚建设工程有限公司全体股东所持江苏环亚 100%的股权以及国家开发投资公司将所持公司全部股份转让给国投协力发展基金三部分。
    前述交易方案为一揽子整体交易,其中重大资产出售、发行股份购买资产同时实施,股权转让在前两项交易完成的基础上实施。
    根据上海证券交易所的相关规定,公司股票已于 2014 年 9 月 19 日开市起复牌。3.3 公司及持股 5%以上的股东承诺事项履行情况□适用 √不适用
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                    国投中鲁果汁股份有限公司 2014 年第三季度报告(修订稿)3.4 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重大变动的警
    示及原因说明√适用 □不适用
    由于欧洲产区苹果汁产量上升,导致中国苹果汁销售进度放缓,对中国苹果汁销售价格起到了一定的抑制作用,预测年初至下一报告期期末的累计净利润仍为亏损。3.5 执行新会计准则对合并财务报表的影响无3.5.1 准则其他变动的影响无
                                                       公司名称   国投中鲁果汁股份有限公司
                                                     法定代表人   郝建
                                                           日期   2014 年 11 月 27 日四、 附录4.1 财务报表
                                     合并资产负债表
                                    2014 年 9 月 30 日编制单位:国投中鲁果汁股份有限公司
                                                    单位:元   币种:人民币    审计类型:经审计
             项目                        期末余额                            年初余额流动资产:
    货币资金                               442,734,795.23                      161,173,182.44
    结算备付金
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                      国投中鲁果汁股份有限公司 2014 年第三季度报告(修订稿)
    拆出资金
    交易性金融资产
    应收票据
    应收账款                                   223,837,179.17                   262,491,449.80
    预付款项                                     6,125,425.65                     7,698,643.89
    应收保费
    应收分保账款
    应收分保合同准备金
    应收利息                                        515,776.16                      50,359.23
    应收股利
    其他应收款                                  13,172,589.31                   11,918,513.24
    买入返售金融资产
    存货                                       808,280,025.88                 1,063,229,923.61
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                           1,494,665,791.40                 1,506,562,072.21非流动资产:
    发放委托贷款及垫款
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资
    投资性房地产
    固定资产                                   588,201,048.67                   581,503,750.76
    在建工程                                    21,746,544.16                   60,999,844.96
    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                                   113,065,523.37                   91,966,617.09
    开发支出
    商誉                                        18,588,980.92                   18,588,980.92
    长期待摊费用                                 2,733,607.27                     3,715,035.94
    递延所得税资产
    其他非流动资产                              48,724,346.30
                                            10 / 23
                      国投中鲁果汁股份有限公司 2014 年第三季度报告(修订稿)
    非流动资产合计                           793,060,050.69                   756,774,229.67
       资产总计                             2,287,725,842.09                 2,263,336,301.88流动负债:
    短期借款                                 1,152,835,795.98                 1,145,774,722.22
    向中央银行借款
    吸收存款及同业存放
    拆入资金
    交易性金融负债
    应付票据
    应付账款                                    86,546,353.08                   52,899,607.48
    预收款项                                     2,871,644.05                     1,130,431.67
    卖出回购金融资产款
    应付手续费及佣金
    应付职工薪酬                                23,842,479.92                   23,030,276.51
    应交税费                                   -26,464,435.07                   -65,377,240.55
    应付利息                                     6,573,286.11                     1,993,611.11
    应付股利                                     4,386,615.00                     4,386,615.00
    其他应付款                                  34,098,732.28                   36,481,474.96
    应付分保账款
    保险合同准备金
    代理买卖证券款
    代理承销证券款
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                           1,284,690,471.35                 1,200,319,498.40非流动负债:
    长期借款
    应付债券
    长期应付款
    专项应付款                                      700,000.00                     700,000.00
    预计负债
    递延所得税负债
    其他非流动负债                                  257,777.78
    非流动负债合计                                957,777.78                     700,000.00
       负债合计                             1,285,648,249.13                 1,201,019,498.40所有者权益(或股东权益):
                                            11 / 23
                        国投中鲁果汁股份有限公司 2014 年第三季度报告(修订稿)
    实收资本(或股本)                         262,210,000.00                    262,210,000.00
    资本公积                                   526,818,250.28                    526,818,250.28
    减:库存股
    专项储备
    盈余公积                                    36,518,460.19                     36,518,460.19
    一般风险准备
    未分配利润                                  21,561,227.97                     69,200,742.91
    外币报表折算差额                                591,608.73                       394,467.12
    归属于母公司所有者权益                     847,699,547.17                    895,141,920.50合计
    少数股东权益                               154,378,045.79                    167,174,882.98
       所有者权益合计                         1,002,077,592.96                  1,062,316,803.48
         负债和所有者权益总                   2,287,725,842.09                  2,263,336,301.88计法定代表人:郝建 主管会计工作负责人:全宇红 会计机构负责人:毛永春
                                        母公司资产负债表
                                        2014 年 9 月 30 日编制单位:国投中鲁果汁股份有限公司
                                                        单位:元   币种:人民币 审计类型:经审计
             项目                            期末余额                          年初余额流动资产:
    货币资金                                   387,309,585.88                    146,215,341.36
    交易性金融资产
    应收票据
    应收账款                                   186,865,865.37                    236,375,109.78
    预付款项                                        162,400.00                       205,700.00
    应收利息                                        515,776.16                           50,359.23
    应收股利                                     3,000,000.00
    其他应收款                                 661,333,125.94                    828,101,738.26
    存货                                       131,666,357.23                    140,023,115.21
    一年内到期的非流动资产
    其他流动资产                                30,000,000.00                     30,000,000.00
       流动资产合计                          1,400,853,110.58                   1,380,971,363.84非流动资产:
                                              12 / 23
                      国投中鲁果汁股份有限公司 2014 年第三季度报告(修订稿)
    可供出售金融资产
    持有至到期投资
    长期应收款
    长期股权投资                               407,538,672.78                   407,538,672.78
    投资性房地产
    固定资产                                    44,091,818.49                   28,327,329.35
    在建工程                                           87,450.00                24,182,157.57
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                                    16,528,291.40                     1,917,765.37
    开发支出
    商誉
    长期待摊费用                                    263,810.56                     310,365.31
    递延所得税资产
    其他非流动资产                              13,829,863.85
    非流动资产合计                           482,339,907.08                   462,276,290.38
       资产总计                            1,883,193,017.66                  1,843,247,654.22流动负债:
    短期借款                                   812,438,080.22                 1,050,000,000.00
    交易性金融负债
    应付票据                                   350,000,000.00                   100,000,000.00
    应付账款                                    30,165,380.91                     1,483,522.86
    预收款项                                     1,832,834.53                      317,115.90
    应付职工薪酬                                 7,664,094.39                     7,507,275.68
    应交税费                                    -3,686,020.70                   -16,854,202.47
    应付利息                                     6,573,286.11                     1,993,611.11
    应付股利                                     4,386,615.00                     4,386,615.00
    其他应付款                                  30,098,852.29                     9,916,008.55
    一年内到期的非流动负债
    其他流动负债
    流动负债合计                          1,239,473,122.75                  1,158,749,946.63非流动负债:
    长期借款
                                            13 / 23
                                    国投中鲁果汁股份有限公司 2014 年第三季度报告(修订稿)
                 应付债券
                 长期应付款
                 专项应付款                                      700,000.00                        700,000.00
                 预计负债
                 递延所得税负债
                 其他非流动负债
                   非流动负债合计                                700,000.00                        700,000.00
                        负债合计                          1,240,173,122.75                   1,159,449,946.63
           所有者权益(或股东权益):
                 实收资本(或股本)                         262,210,000.00                     262,210,000.00
                 资本公积                                   519,419,315.25                     519,419,315.25
                 减:库存股
                 专项储备
                 盈余公积                                    36,518,460.19                      36,518,460.19
                 一般风险准备
                 未分配利润                                -175,127,880.53                    -134,350,067.85
           所有者权益(或股东权益)合计                     643,019,894.91                     683,797,707.59
                   负债和所有者权益(或股                 1,883,193,017.66                   1,843,247,654.22
           东权益)总计
           法定代表人:郝建 主管会计工作负责人:全宇红 会计机构负责人:毛永春
                                                        合并利润表
           编制单位:国投中鲁果汁股份有限公司
                                                                    单位:元   币种:人民币   审计类型:经审计
                                                                                    年初至报告期期   上年年初至报告期
                                             本期金额                上期金额
                 项目                                                                   末金额       期末金额(1-9 月)
                                             (7-9 月)              (7-9 月)
                                                                                      (1-9 月)
    一、营业总收入                               236,199,760.16     262,587,589.44      679,530,663.33      951,878,500.41
    其中:营业收入                           236,199,760.16     262,587,589.44      679,530,663.33      951,878,500.41
          利息收入
          已赚保费
          手续费及佣金收入
    二、营业总成本                               265,910,271.38     293,250,509.48      738,880,594.51    1,028,888,305.37
    其中:营业成本                           199,836,785.97     245,699,176.13      556,856,617.01      860,633,854.15
                                                          14 / 23
                                  国投中鲁果汁股份有限公司 2014 年第三季度报告(修订稿)
             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                   1,359,915.40         1,237,321.62     6,156,155.31        3,418,387.74
             销售费用                       24,944,740.00         19,316,905.53    78,190,938.84      71,069,361.26
             管理费用                       18,391,461.72         15,946,671.86    48,862,223.06      46,329,808.27
             财务费用                       13,140,121.63         11,050,434.34    37,009,770.58      47,516,926.63
             资产减值损失                     8,237,246.66                         11,804,889.71         -80,032.68
    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)
         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)         -29,710,511.22     -30,662,920.04      -59,349,931.18      -77,009,804.96
    加:营业外收入                              494,592.24         2,427,279.80     1,353,888.02      11,317,773.03
    减:营业外支出                              122,586.19              268.88           247,467.36      299,677.16
                                                                                          6,083.61
       其中:非流动资产处置损失
    四、利润总额(亏损总额以“-”号填         -29,338,505.17     -28,235,909.12      -58,243,510.52      -65,991,709.09列)
    减:所得税费用                              805,714.42          -14,084.82      1,542,841.61        1,463,783.48
    五、净利润(净亏损以“-”号填列)         -30,144,219.59     -28,221,824.30      -59,786,352.13      -67,455,492.57
    归属于母公司所有者的净利润             -15,504,202.48     -27,713,348.16      -47,639,514.94      -64,669,977.61
    少数股东损益                           -14,640,017.11           -508,476.14   -12,146,837.19      -2,785,514.96六、每股收益:
    (一)基本每股收益(元/股)                        -0.059             -0.106               -0.182          -0.247
    (二)稀释每股收益(元/股)                        -0.059             -0.106               -0.182          -0.247
    七、其他综合收益                                  8,004.93          -35,712.63           197,141.61     -176,477.09
    八、综合收益总额                           -30,136,214.66     -28,257,536.93      -59,589,210.52      -67,631,969.66
    归属于母公司所有者的综合收益           -15,496,197.55     -27,749,060.79      -47,442,373.33      -64,846,454.70总额
    归属于少数股东的综合收益总额           -14,640,017.11           -508,476.14   -12,146,837.19      -2,785,514.96
                                                        15 / 23
                        国投中鲁果汁股份有限公司 2014 年第三季度报告(修订稿)
    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:                 元。法定代表人:郝建 主管会计工作负责人:全宇红 会计机构负责人:毛永春
                                            母公司利润表编制单位:国投中鲁果汁股份有限公司
                                                    单位:元    币种:人民币 审计类型:经审计
                                                                年初至报告期   上年年初至报
                            本期金额            上期金额
         项目                                                     期末金额     告期期末金额
                            (7-9 月)          (7-9 月)
                                                                  (1-9 月)     (1-9 月)
    一、营业收入              122,128,334.81     126,757,035.25     422,040,423.70    627,873,607.76
    减:营业成本         124,149,330.66     130,392,962.84     422,261,143.19    645,907,222.94
         营业税金及            295,519.96          81,127.92      1,128,174.28         317,589.72附加
         销售费用           1,930,787.41        2,097,649.81      4,662,026.17        6,808,582.13
         管理费用           6,513,235.15        4,988,350.09     16,497,301.39    13,850,450.32
         财务费用          11,692,721.21      10,413,014.44      21,063,021.20    44,545,077.89
         资产减值损         1,940,317.66                          1,939,817.66失
    加:公允价值变动收益(损失以“-”号填列)
         投资收益(损          460,000.00       1,783,378.60      4,370,000.00    18,466,819.70失以“-”号填列)
           其中:对联营企业和合营企业的投资收益
    二、营业利润(亏损以      -23,933,577.24     -19,432,691.25     -41,141,060.19    -65,088,495.54“-”号填列)
    加:营业外收入                             1,296,380.05         436,869.00       5,536,909.87
    减:营业外支出                                                   73,621.49
         其中:非流动                                                  6,083.61资产处置损失
    三、利润总额(亏损总      -23,933,577.24     -18,136,311.20     -40,777,812.68    -59,551,585.67额以“-”号填列)
    减:所得税费用
    四、净利润(净亏损以      -23,933,577.24     -18,136,311.20     -40,777,812.68    -59,551,585.67“-”号填列)
                                               16 / 23
                        国投中鲁果汁股份有限公司 2014 年第三季度报告(修订稿)五、每股收益:
    (一)基本每股收益(元/股)
    (二)稀释每股收益(元/股)六、其他综合收益
    七、综合收益总额          -23,933,577.24     -18,136,311.20     -40,777,812.68    -59,551,585.67法定代表人:郝建 主管会计工作负责人:全宇红 会计机构负责人:毛永春
                                         合并现金流量表
                                         2014 年 1—9 月编制单位:国投中鲁果汁股份有限公司
                                                    单位:元    币种:人民币     审计类型:经审计
            项目                      年初至报告期期末金额            上年年初至报告期期末金额
                                            (1-9月)                         (1-9月)一、经营活动产生的现金流量:
    销售商品、提供劳务收到的                    716,317,026.24                  1,011,779,957.39现金
    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                               84,728,920.56                    145,416,430.18
    收到其他与经营活动有关                        8,736,373.27                     20,806,339.60的现金
                                              17 / 23
                       国投中鲁果汁股份有限公司 2014 年第三季度报告(修订稿)
       经营活动现金流入小计                     809,782,320.07                1,178,002,727.17
    购买商品、接受劳务支付的                    237,327,387.02                  315,290,904.86现金
    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                       56,404,838.31                  57,498,777.22付的现金
    支付的各项税费                               48,348,948.77                  40,688,013.41
    支付其他与经营活动有关                       97,418,084.28                  182,611,190.75的现金
       经营活动现金流出小计                     439,499,258.38                  596,088,886.24
         经营活动产生的现金                     370,283,061.69                  581,913,840.93流量净额二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益收到的现金
    处置固定资产、无形资产和                           1,500.00                    372,438.95其他长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
       投资活动现金流入小计                            1,500.00                    372,438.95
    购建固定资产、无形资产和                     64,429,037.79                  101,516,324.04其他长期资产支付的现金
    投资支付的现金
    质押贷款净增加额
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关
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                     国投中鲁果汁股份有限公司 2014 年第三季度报告(修订稿)的现金
       投资活动现金流出小计                    64,429,037.79                  101,516,324.04
         投资活动产生的现金                   -64,427,537.79                 -101,143,885.09流量净额三、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                        879,611,522.08                  529,757,794.95
    发行债券收到的现金
    收到其他与筹资活动有关的现金
       筹资活动现金流入小计                   879,611,522.08                  529,757,794.95
    偿还债务支付的现金                        880,000,000.00                  981,113,804.76
    分配股利、利润或偿付利息                   34,517,570.09                   62,896,752.86支付的现金
    其中:子公司支付给少数股                         650,000.00东的股利、利润
    支付其他与筹资活动有关                      2,047,634.10                      500,000.00的现金
       筹资活动现金流出小计                   916,565,204.19                1,044,510,557.62
         筹资活动产生的现金                   -36,953,682.11                 -514,752,762.67流量净额
    四、汇率变动对现金及现金等价                    2,659,771.00                   -4,597,941.88物的影响
    五、现金及现金等价物净增加额                  271,561,612.79                  -38,580,748.71
    加:期初现金及现金等价物                  156,173,182.44                  253,129,163.69余额
    六、期末现金及现金等价物余额                  427,734,795.23                  214,548,414.98法定代表人:郝建 主管会计工作负责人:全宇红 会计机构负责人:毛永春
                                     母公司现金流量表
                                       2014 年 1—9 月编制单位:国投中鲁果汁股份有限公司
                                                 单位:元    币种:人民币   审计类型:经审计
             项目                  年初至报告期期末金额            上年年初至报告期期末金额
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                     国投中鲁果汁股份有限公司 2014 年第三季度报告(修订稿)
                                          (1-9月)                         (1-9月)一、经营活动产生的现金流量:
    销售商品、提供劳务收到的                  477,614,135.26                   758,571,749.86现金
    收到的税费返还                             71,744,222.69                   117,486,989.57
    收到其他与经营活动有关                    286,827,151.40                   156,780,796.92的现金
       经营活动现金流入小计                   836,185,509.35                 1,032,839,536.35
    购买商品、接受劳务支付的                  295,359,185.65                   417,902,000.00现金
    支付给职工以及为职工支                      8,917,249.44                     9,756,597.81付的现金
    支付的各项税费                              2,633,380.96                     1,340,157.24
    支付其他与经营活动有关                     19,615,714.55                   122,504,572.99的现金
       经营活动现金流出小计                   326,525,530.60                   551,503,328.04
         经营活动产生的现金                   509,659,978.75                   481,336,208.31流量净额二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益收到的现金                      1,370,000.00                     2,400,933.34
    处置固定资产、无形资产和                          1,500.00                          7,938.95其他长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
       投资活动现金流入小计                     1,371,500.00                     2,408,872.29
    购建固定资产、无形资产和                    9,222,843.70                    20,531,373.57其他长期资产支付的现金
    投资支付的现金
    取得子公司及其他营业单位支付的现金净额
    支付其他与投资活动有关的现金
       投资活动现金流出小计                     9,222,843.70                    20,531,373.57
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                     国投中鲁果汁股份有限公司 2014 年第三季度报告(修订稿)
         投资活动产生的现金                    -7,851,343.70                  -18,122,501.28流量净额三、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                        643,189,062.41                  529,757,794.95
    发行债券收到的现金
    收到其他与筹资活动有关的现金
       筹资活动现金流入小计                   643,189,062.41                  529,757,794.95
    偿还债务支付的现金                        880,000,000.00                  981,113,804.76
    分配股利、利润或偿付利息                   33,888,795.55                   52,714,199.07支付的现金
    支付其他与筹资活动有关                      2,047,634.10                      500,000.00的现金
       筹资活动现金流出小计                   915,936,429.65                1,034,328,003.83
         筹资活动产生的现金                  -272,747,367.24                 -504,570,208.88流量净额
    四、汇率变动对现金及现金等价                    2,032,976.71物的影响
    五、现金及现金等价物净增加额                  231,094,244.52                  -41,356,501.85
    加:期初现金及现金等价物                  141,215,341.36                  199,766,289.32余额
    六、期末现金及现金等价物余额                  372,309,585.88                  158,409,787.47法定代表人:郝建 主管会计工作负责人:全宇红 会计机构负责人:毛永春4.2 审计报告若季度报告经过注册会计师审计,则附录应披露审计报告正文。√适用□不适用审计报告
                                                                       天职业字[2014]11963 号国投中鲁果汁股份有限公司全体股东:
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                     国投中鲁果汁股份有限公司 2014 年第三季度报告(修订稿)
    我们审计了后附的国投中鲁果汁股份有限公司(以下简称“国投中鲁公司”)财务报表,包括 2014 年 9 月 30 日的资产负债表及合并资产负债表,2014 年 1-9 月的利润表及合并利润表、股东权益变动表及合并股东权益变动表和现金流量表及合并现金流量表以及财务报表附注。
    一、管理层对财务报表的责任
    编制和公允列报财务报表是国投中鲁公司管理层的责任,这种责任包括:(1)按照企业会计准则的规定编制财务报表,并使其实现公允反映;(2)设计、执行和维护必要的内部控制,以使财务报表不存在由于舞弊或错误导致的重大错报。
    二、注册会计师的责任
    我们的责任是在执行审计工作的基础上对财务报表发表审计意见。我们按照中国注册会计师审计准则的规定执行了审计工作。中国注册会计师审计准则要求我们遵守职业道德守则,计划和执行审计工作以对财务报表是否不存在重大错报获取合理保证。
    审计工作涉及实施审计程序,以获取有关财务报表金额和披露的审计证据。选择的审计程序取决于注册会计师的判断,包括对由于舞弊或错误导致的财务报表重大错报风险的评估。在进行风险评估时,注册会计师考虑与财务报表编制和公允列报相关的内部控制,以设计恰当的审计程序,但目的并非对内部控制的有效性发表意见。审计工作还包括评价管理层选用会计政策的恰当性和作出会计估计的合理性,以及评价财务报表的总体列报。
    我们相信,我们获取的审计证据是充分、适当的,为发表审计意见提供了基础。
    三、审计意见
    我们认为,国投中鲁公司财务报表在所有重大方面按照企业会计准则的规定编制,公允反映了国投中鲁公司 2014 年 9 月 30 日的财务状况及合并财务状况以及 2014 年 1-9 月的经营成果和现金流量及合并经营成果和合并现金流量。
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          国投中鲁果汁股份有限公司 2014 年第三季度报告(修订稿)
                                          中国注册会计师:       张居忠
      中国北京二○一四年十一月二十七日
                                          中国注册会计师:       周春阳
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