1、中国天楹二季度财务分析报告中国天楹2021年二季度财务分析报告一、上市公司基本信息机构简介：公司前身系中国科健有限公司，1993年始进行股份制改组，将原公司净资产折成法人股6604万股，经1993年底11月首次公开发行，上市时总股份8104万股；职工股289.76万股于1994年11月4日上市交易。主营业务：以BOO、BOT方式投资、建设、运营、维护环保基础设施项目和环保设备的研发、生产、销售。经营范围：许可项目：餐厨垃圾处理；城市建筑垃圾处置（清运）；货物进出口；技术进出口；道路货物运输（不含危险货物）；发电、输电、供电业务；危险废物经营；城市生活垃圾经营性服务；公路管理与养护（依法须经批准
2、的项目，经相关部门批准后方可开展经营活动，具体经营项目以审批结果为准）一般项目：污水处理及其再生利用；大气环境污染防治服务；噪声与振动控制服务；土壤污染治理与修复服务；环境保护专用设备制造；环境保护专用设备销售；企业管理咨询；农林废物资源化无害化利用技术研发；资源再生利用技术研发；智能机器人的研发；以自有资金从事投资活动；技术服务、技术开发、技术咨询、技术交流、技术转让、技术推广；农村生活垃圾经营性服务；水污染治理；城乡市容管理；城市绿化管理；城市公园管理；建筑物清洁服务；环境卫生公共设施安装服务；白蚁防治服务；专业保洁、清洗、消毒服务；防洪除涝设施管理；停车场服务；物业管理；金属结构制造；金
3、属结构销售（除依法须经批准的项目外，凭营业执照依法自主开展经营活动）。二、财务报表分析（一）利润数据2021-06-302021-03-312020-12-312020-09-302020-06-302020-03-31同比环比营业总收入(万元)567,901.87578,482.8563,987.39552,901.46565,275.0504,585.330.46%-1.83%营业收入(万元)567,901.87578,482.8563,987.39552,901.46565,275.0504,585.330.46%-1.83%营业总成本(万元)538,490.97556,853.3853
4、0,081.96525,389.87535,130.83490,123.110.63%-3.30%营业成本(万元)470,875.94496,930.62474,173.02480,338.17473,451.21436,771.64-0.54%-5.24%营业税金及附加(万元)7,885.757,406.48,030.036,302.997,565.016,601.084.24%6.47%销售费用(万元)361.28985.18528.58445.51419.81773.65-13.94%-63.33%管理费用(万元)35,948.9227,363.6419,022.5720,554.923
5、5,243.4921,585.932.00%31.37%财务费用(万元)21,777.0823,305.6128,962.216,606.216,207.8722,976.3734.36%-6.56%投资收益(万元)3,135.831,012.52,628.55979.03-289.392,287.6-1183.62%209.71%营业利润(万元)33,479.424,712.8434,894.8430,038.1630,075.2918,082.5611.32%35.47%营业外收入(万元)855.76840.816,777.26801.3136.921,996.312218.08%1.78
6、%营业外支出(万元)153.131,858.356,242.71124.8-373.2610.72-141.03%-91.76%利润总额(万元)34,182.0423,695.345,429.3830,714.6730,485.4119,468.1512.13%44.26%所得税费用(万元)5,401.17,700.4520,426.147,956.248,165.626,699.39-33.86%-29.86%净利润(万元)28,780.9415,994.8525,003.2422,758.4322,319.7912,768.7528.95%79.94%归属于母公司股东的净利润(万元)21,
7、617.5512,249.7415,708.220,059.1318,775.4510,814.915.14%76.47%少数股东损益(万元)7,163.393,745.119,295.042,699.33,544.341,953.86102.11%91.27%基本每股收益(元)0.090.050.060.080.070.0415.34%76.70%稀释每股收益(元)0.090.050.060.080.070.0415.34%76.70%其他综合收益(万元)-16,703.81-14,985.925,312.2703.9823,349.21-21,471.72-171.54%11.46%综合收
8、益总额(万元)12,077.131,008.9550,315.4423,462.4145,669.0-8,702.97-73.56%1097.00%归属于母公司所有者的综合收益总额(万元)4,584.18-2,136.7235,816.2421,356.5241,295.03-10,594.9-88.90%-314.54%归属于少数股东的综合收益总额(万元)7,492.953,145.6714,499.22,105.894,373.971,891.9371.31%138.20%利润分析：2021年二季度利润总额为34182.04万元，与2020年二季度的30485.41万元相比，增长12.13
9、%；环比2021年一季度的23695.3万元相比，增长44.26%，利润总额主要来源于主营业务。（二）现金流数据2021-06-302021-03-312020-12-312020-09-302020-06-302020-03-31同比环比销售商品、提供劳务收到的现金(万元)638,909.42580,603.09622,147.73546,100.53596,626.92500,843.787.09%10.04%收到的税费返还(万元)1,751.26788.711,538.65973.63626.27771.6179.63%122.04%收到其他与经营活动有关的现金(万元)-31,436.7
10、749,289.54-20,847.165,346.18-17,316.9643,612.4881.54%-163.78%经营活动现金流入小计(万元)609,223.9630,681.34602,839.23552,420.33579,936.23545,227.865.05%-3.40%购买商品、接受劳务支付的现金(万元)200,148.98270,096.19284,667.34146,983.15217,484.25205,073.36-7.97%-25.90%支付给职工以及为职工支付的现金(万元)255,868.17236,911.94196,521.39238,067.77239,9
11、63.43217,009.86.63%8.00%支付的各项税费(万元)61,889.2451,754.8245,252.8365,033.9148,288.447,244.0428.17%19.58%支付其他与经营活动有关的现金(万元)-1,264.6420,149.87-19,400.8525,320.07-11,215.0933,472.83-88.72%-106.28%经营活动现金流出小计(万元)516,641.74578,912.82507,040.71475,404.9494,520.99502,800.024.47%-10.76%经营活动产生的现金流量净额(万元)92,582.16
12、51,768.5295,798.5277,015.4385,415.2442,427.838.39%78.84%收回投资收到的现金(万元)4,328.815.015,194.272,363.15-1,534.312,676.11-382.13%28758.68%处置固定资产、无形资产和其他长期资产收回的现金净额(万元)1,087.572,811.1718,275.96645.95-4,747.755,226.85-122.91%-61.31%投资活动现金流入小计(万元)10,309.172,826.1769,409.593,248.16-9,613.711,712.71-207.23%264.
13、78%购建固定资产、无形资产和其他长期资产支付的现金(万元)94,033.7374,674.0772,698.46126,694.1483,433.4869,370.6212.71%25.93%投资支付的现金(万元)865.863,417.1828,834.542,826.96-23,762.9631,089.04-103.64%-74.66%投资活动现金流出小计(万元)92,799.3780,191.48141,955.38129,521.159,670.52100,459.6655.52%15.72%投资活动产生的现金流量净额(万元)-82,490.2-77,365.31-72,545.7
14、9-126,272.94-69,284.22-88,746.9519.06%6.62%取得借款收到的现金(万元)245,717.53112,868.69122,709.42118,584.76270,698.13164,801.49-9.23%117.70%筹资活动现金流入小计(万元)355,157.07112,868.69106,883.57124,529.1384,327.38164,801.49-7.59%214.66%偿还债务支付的现金(万元)308,580.970,077.84111,364.1551,417.2250,407.249,645.1623.23%340.34%分配股利、
15、利润或偿付利息支付的现金(万元)24,465.3230,090.445,989.2725,630.8932,615.4330,014.05-24.99%-18.69%支付其他与筹资活动有关的现金(万元)34,321.729,769.9652,395.35-13,009.55107,849.3662,329.67-68.18%251.30%筹资活动现金流出小计(万元)367,367.93109,938.24169,748.7864,038.53390,871.99141,988.88-6.01%234.16%筹资活动产生的现金流量净额(万元)-12,210.862,930.45-62,865.2
16、60,490.57-6,544.6122,812.6186.58%-516.69%汇率变动对现金及现金等价物的影响7,262.08-8,786.09-4,112.76249.832,223.08-1,711.36226.67%-182.65%现金及现金等价物净增加额5,143.18-31,452.43-43,725.2311,482.8811,809.49-25,217.87-56.45%-116.35%期初现金及现金等价物余额(万元)199,432.35230,884.78274,610.0263,127.12251,317.64276,535.51-20.65%-13.62%期末现金及现金
17、等价物余额(万元)204,575.53199,432.35230,884.78274,610.0263,127.12251,317.64-22.25%2.58%现金流分析：2021年二季度期末现金及现金等价物余额为204575.53万元，与2020年二季度的263127.12万元相比，增长-22.25%；环比2021年一季度的199432.35万元相比，增长2.58%。（三）资产负债数据2021-06-302021-03-312020-12-312020-09-302020-06-302020-03-31同比环比货币资金(万元)318,291.67300,208.57339,588.56396
18、,793.23361,993.92353,734.26-12.07%6.02%应收票据(万元)10,202.9410,700.0910,581.688,901.367,779.134,302.7631.16%-4.65%应收账款(万元)617,189.69599,454.76595,386.52599,759.3599,093.09579,157.663.02%2.96%预付款项(万元)33,219.5733,590.8737,058.3429,597.529,955.4429,725.9110.90%-1.11%应收股利(万元)2,438.372,443.642,545.842,536.05
19、2,525.552,477.26-3.45%-0.22%其他应收款(万元)26,662.921,815.7722,055.3720,049.5523,199.7123,778.5414.93%22.22%存货(万元)81,256.3176,482.1376,021.6463,275.6967,536.1868,535.5620.32%6.24%一年内到期的非流动资产(万元)13,424.2812,537.3415,102.6812,268.0711,509.0112,539.9916.64%7.07%其他流动资产(万元)133,617.48135,984.86135,400.72119,008
20、.11115,729.49116,886.9415.46%-1.74%流动资产合计(万元)1,262,647.091,219,530.631,261,164.541,252,296.271,219,443.991,192,904.453.54%3.54%长期应收款(万元)11,525.4611,739.9912,977.93110,110.31110,577.72105,320.05-89.58%-1.83%长期股权投资(万元)146,895.27136,836.55136,269.7129,808.91130,709.85127,533.1512.38%7.35%投资性房地产(万元)23,8
21、60.6623,863.423,877.4625,069.5825,069.8925,069.62-4.82%-0.01%固定资产(万元)766,961.11826,395.49811,971.16807,288.02793,945.4747,589.74-3.40%-7.19%在建工程(万元)112,337.15647,634.83658,923.32655,242.0565,445.7476,020.24-80.13%-82.65%无形资产(万元)1,087,658.241,082,458.561,115,700.421,080,261.121,081,105.231,083,239.87
22、0.61%0.48%开发支出(万元)6,196.114,894.983,445.691,320.771,356.922,090.1356.63%26.58%商誉(万元)520,930.77539,933.26560,566.66556,508.77548,414.0521,459.97-5.01%-3.52%长期待摊费用(万元)1,445.841,356.091,538.476,701.863,788.636,694.46-61.84%6.62%递延所得税资产(万元)22,415.4119,830.7320,748.325,392.5122,760.9330,083.21-1.52%13.03
23、%其他非流动资产(万元)977,398.56430,083.46430,604.58400,414.64419,068.56437,739.36133.23%127.26%非流动资产合计(万元)4,011,157.433,950,137.083,776,623.73,798,118.483,702,242.833,562,839.778.34%1.54%资产总计(万元)5,273,804.525,169,667.715,037,788.245,050,414.754,921,686.824,755,744.227.15%2.01%短期借款(万元)454,997.34340,280.98349,
24、435.48346,726.64345,936.13288,375.931.53%33.71%应付票据(万元)141,798.9791,275.3111,386.42140,407.65119,382.3128,053.8818.78%55.35%应付账款(万元)496,545.83488,318.87522,137.06435,645.47425,195.87409,499.6116.78%1.68%应付职工薪酬(万元)114,084.43113,506.13109,436.82107,322.16104,649.6489,108.899.02%0.51%应交税费(万元)91,467.769
25、7,000.5697,023.6585,021.2388,706.0380,795.153.11%-5.70%其他应付款(万元)18,140.4231,125.7921,556.0831,849.8634,450.0527,281.41-47.34%-41.72%一年内到期的非流动负债(万元)215,476.27247,126.73246,649.13191,981.54187,709.4223,447.8314.79%-12.81%其他流动负债(万元)27,719.6527,946.7925,640.2827,901.6825,976.8127,345.786.71%-0.81%流动负债合计
26、(万元)1,583,827.721,455,328.331,513,512.11,406,345.631,364,996.821,331,686.2216.03%8.83%长期借款(万元)1,507,595.731,558,424.681,551,572.481,648,327.661,537,659.771,513,030.7-1.96%-3.26%长期应付款(万元)139,988.58165,631.87170,439.0188,214.25198,915.37184,840.21-29.62%-15.48%预计负债(万元)191,287.84177,361.19182,051.85170
27、,719.88185,810.78170,337.652.95%7.85%递延所得税负债(万元)44,087.2538,198.9743,026.947,826.5345,703.3944,266.26-3.54%15.41%其他非流动负债(万元)248,701.73269,253.01265,162.03271,754.53281,035.45291,507.96-11.51%-7.63%非流动负债合计(万元)2,453,345.262,474,747.812,274,822.822,413,884.032,337,279.342,262,412.564.97%-0.86%负债合计(万元)4,037,172.983,930,076.133,788,334.923,820,229.673,702,276.153,594,098.789.05%2.73%实收资本(或股
