航天动力: 航天动力关于前期会计差错更正及追溯调整的公告

证券代码：600343           股票简称：航天动力          编号：临 2024-009
               陕西航天动力高科技股份有限公司
              关于前期会计差错更正及追溯调整的公告
   本公司董事会及全体董事保证本公告内容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法律责任。
   重要内容提示：
   ●   本次会计差错更正不影响当期损益。累积影响 2023 年度财务报告期初项
目：增加资产总额 59,088,706.25 元；增加负债金额 70,559,920.85 元；减少股东
权益 11,471,214.60 元。
   根据中华人民共和国财政部《企业会计准则第 28 号—会计政策、会计估计变
更和差错更正》、中国证券监督管理委员会《公开发行证券的公司信息披露编报规
则第 19 号—财务信息的更正及相关披露》
                    《上海证券交易所股票上市规则》的相关
规定，陕西航天动力高科技股份有限公司（以下简称“航天动力”或“公司”）于
议审议通过了《关于前期会计差错更正及追溯调整的议案》，有关情况说明如下：
   一、前期会计差错更正及追溯调整概述
   （一）差错更正原因
书》([2024]26 号)，认定公司存在如下违法事实：
   （一）航天动力开展专网通信业务的情况
   航天动力为迅速扭转业绩下滑趋势，寻求新的利润增长点，达到股东考核要求，
经总经理办公会决策后于 2016 年以贸易方式参与隋田力专网通讯业务。2016 年至
开展的智能数据模块业务属于专网通信贸易业务，该项业务属于隋田力专网通信自
循环业务的一个环节。与隋田力合作期间，航天动力该业务涉及的全部客户和供应
商均由隋田力及其相关人员指定,相关交易合同由隋田力及其相关人员提供，交易
价格、数量等合同要素主要由隋田力方确定，航天动力不参与产品加工、仓储及运
输环节，不具有交易标的的控制权，不承担交易的售后责任，交易标的从供应商直
接运输至客户，交易标的实质是没有实际的第三方市场或使用价值的通讯设备，除
证券代码：600343            股票简称：航天动力                    编号：临 2024-009
融资性贸易外，航天动力实际为交易的资金通道方。航天动力开展的专网通信贸易
业务，相关交易均为虚假、不具有业务实质，虚增收入、利润，导致相关定期报告
存在虚假记载。
   （二）航天动力 2016 年至 2020 年定期报告存在虚假记载
别为 43,458.54 万元、85,360.20 万元、77,242.79 万元、165,951.30 万元和 8,217.08
万元，分别占当期营业收入的 24.09%、46.38%、40.92%、62.59%和 6.58%，该项
业务当期利润分别为 788.03 万元、1,977.61 万元、1,871.30 万元，1,353.23 万
元和 1,223.17 万元，分别占当期利润总额的 20.66%、73.84%、50.38%、14.33%和
载。
     （二）追溯调整说明
   公司于 2016 年至 2020 年开展的智能数据模块业务属于专网通信贸易业务，该
项业务属于隋田力专网通信自循环业务的一个环节。公司将专网通信业务按照融资
性贸易和资金通道业务性质，对专网通信业务涉及的收入及利润更正后均不予确
认。
   公司在追溯调整中使用“其他流动资产”、
                     “其他流动负债”作为专网通信业务
的过渡性科目。将各年度期末应收账款、预付账款列示为“其他流动资产”，应付
账款、预收款项列示为“其他流动负债”，将业务持续期间营业收入扣除营业成本
及各项费用的净收益调整至其他流动负债。
     二、具体情况及对公司的影响
   公司对上述前期会计差错采用追溯重述法进行更正，对 2016-2022 年财务报表
相关项目进行了追溯重述，财务报表影响项目及金额如下（金额单位：元）：
   （1）对 2016 年度合并财务报表的影响
   ①对 2016 年 12 月 31 日合并资产负债表的影响
           报表项目               更正前金额         更正金额        更正后金额
证券代码：600343        股票简称：航天动力                            编号：临 2024-009
  预付款项                   376,436,352.84   -225,182,000.00     151,254,352.84
  其他流动资产                   2,083,003.77    225,182,000.00     227,265,003.77
  流动资产合计               3,246,750,492.79                     3,246,750,492.79
  资产总计                 4,355,039,684.03                     4,355,039,684.03
  预收款项                   380,607,206.27   -242,658,550.00     137,948,656.27
  其他流动负债                                   250,538,910.19     250,538,910.19
  流动负债合计               1,463,016,870.49      7,880,360.19   1,470,897,230.68
  负债合计                 1,702,426,598.20      7,880,360.19   1,710,306,958.39
  盈余公积                   45,542,620.69        -767,156.67      44,775,464.02
  未分配利润                  316,886,169.32     -7,113,203.52     309,772,965.80
  归属于母公司所有者权益合计        2,193,128,812.68     -7,880,360.19   2,185,248,452.49
  所有者权益（或股东权益）合计       2,652,613,085.83     -7,880,360.19   2,644,732,725.64
  ②对 2016 年度合并利润表的影响
           报表项目          更正前金额               更正金额             更正后金额
   一、营业总收入             1,803,667,355.97   -434,585,444.50   1,369,081,911.47
   二、营业总成本             1,788,737,969.57   -426,705,084.31   1,362,032,885.26
     其中：营业成本           1,598,984,606.61   -425,626,781.58   1,173,357,825.03
     税金及附加                10,684,769.17      -733,294.06        9,951,475.11
     销售费用                 62,417,279.09        -26,088.07      62,391,191.02
     管理费用                108,137,630.25        -13,932.60     108,123,697.65
     财务费用                   -145,350.91      -304,988.00         -450,338.91
   三、营业利润（亏损以“-”号填列）      14,929,386.40    -7,880,360.19        7,049,026.21
证券代码：600343          股票简称：航天动力                           编号：临 2024-009
   四、利润总额（亏损总额以“-”号填
  列）
   五、净利润（净亏损以“-”号填列）       36,229,174.27    -7,880,360.19       28,348,814.08
   （一）按经营持续性分类
   （二）按所有权归属分类
  七、综合收益总额：
   归属于母公司所有者的综合收益总额        29,657,685.13    -7,880,360.19       21,777,324.94
   八、每股收益：
   （一）基本每股收益                     0.04647                              0.03412
   （二）稀释每股收益                     0.04647                              0.03412
  ③对 2016 年度合并现金流量表的影响
          报表项目           更正前金额               更正金额              更正后金额
   一、经营活动产生的现金流量：
  销售商品、提供劳务收到的现金        2,047,527,574.58   -751,123,520.00   1,296,404,054.58
  收到其他与经营活动有关的现金          52,819,761.37    751,123,520.00      803,943,281.37
  购买商品、接受劳务支付的现金        1,906,385,566.48   -722,713,620.00   1,183,671,946.48
  支付其他与经营活动有关的现金          77,158,247.49    722,713,620.00      799,871,867.49
  （2）对 2016 年度母公司财务报表的影响
  ①对 2016 年 12 月 31 日母公司资产负债表的影响
          报表项目           更正前金额               更正金额              更正后金额
证券代码：600343       股票简称：航天动力                             编号：临 2024-009
  预付款项                   238,821,061.64   -225,182,000.00      13,639,061.64
  其他流动资产                 140,094,339.62   225,182,000.00      365,276,339.62
  流动资产合计               1,917,058,572.06                     1,917,058,572.06
  资产总计                 2,970,421,763.54                     2,970,421,763.54
  预收款项                   261,673,655.22   -242,658,550.00      19,015,105.22
  其他流动负债                                  250,330,116.70      250,330,116.70
  流动负债合计                 752,548,472.72     7,671,566.70      760,220,039.42
  负债合计                   954,969,475.29     7,671,566.70      962,641,041.99
  盈余公积                    45,542,620.69      -767,156.67       44,775,464.02
  未分配利润                  109,627,507.31    -6,904,410.03      102,723,097.28
  所有者权益合计              2,015,452,288.25    -7,671,566.70    2,007,780,721.55
  ②对 2016 年度母公司利润表的影响
           报表项目          更正前金额               更正金额             更正后金额
   一、营业收入                864,483,286.06   -434,266,593.28     430,216,692.78
       减：营业成本            795,409,208.06   -425,626,781.58     369,782,426.48
       税金及附加               4,020,318.23      -646,572.72        3,373,745.51
       销售费用               21,048,319.86        -2,751.68       21,045,568.18
       管理费用               41,489,911.36       -13,932.60       41,475,978.76
       财务费用               -6,978,170.24      -304,988.00       -7,283,158.24
   二、营业利润（亏损以“-”号填列）      14,970,097.35    -7,671,566.70        7,298,530.65
   三、利润总额（亏损总额以“-”号填
  列）
证券代码：600343         股票简称：航天动力                           编号：临 2024-009
  四、净利润（净亏损以“-”号填列）       18,842,904.39    -7,671,566.70      11,171,337.69
   （一）按经营持续性分类            18,842,904.39    -7,671,566.70      11,171,337.69
  六、综合收益总额：               18,842,904.39    -7,671,566.70      11,171,337.69
  ③对 2016 年度母公司现金流量表的影响
           报表项目         更正前金额               更正金额              更正后金额
   一、经营活动产生的现金流量：
  销售商品、提供劳务收到的现金       1,170,619,746.14   -750,750,464.06    419,869,282.08
  收到其他与经营活动有关的现金         34,620,288.36    750,750,464.06     785,370,752.42
  购买商品、接受劳务支付的现金       1,101,464,824.15   -722,713,620.00    378,751,204.15
  支付其他与经营活动有关的现金         30,040,985.60    722,713,620.00     752,754,605.60
  （1）对 2017 年度合并财务报表的影响
  ①对 2017 年 12 月 31 日合并资产负债表的影响
           报表项目         更正前金额               更正金额              更正后金额
  预付款项                   302,634,006.56    -77,826,000.00    224,808,006.56
  其他流动资产                   4,558,231.67    77,826,000.00      82,384,231.67
  流动资产合计               3,212,832,834.18                     3,212,832,834.18
  资产总计                 4,348,386,414.03                     4,348,386,414.03
  应付账款                   712,235,505.19   -226,710,000.00     485,525,505.19
  预收款项                   161,152,739.87      -224,000.00      160,928,739.87
  其他流动负债                                   254,590,457.46     254,590,457.46
证券代码：600343        股票简称：航天动力                           编号：临 2024-009
  流动负债合计               1,575,168,350.90    27,656,457.46    1,602,824,808.36
  负债合计                 1,674,720,470.19    27,656,457.46    1,702,376,927.65
  盈余公积                   46,047,718.94     -1,272,254.92      44,775,464.02
  未分配利润                  332,135,921.16   -26,384,202.54      305,751,718.62
  归属于母公司所有者权益合计        2,183,082,700.90   -27,656,457.46    2,155,426,243.44
  所有者权益（或股东权益）合计       2,673,665,943.84   -27,656,457.46    2,646,009,486.38
  ②对 2017 年度合并利润表的影响
           报表项目         更正前金额               更正金额              更正后金额
   一、营业总收入             1,840,534,776.57   -853,601,965.72     986,932,810.85
   二、营业总成本             1,830,526,592.80   -833,825,868.45    996,700,724.35
       其中：营业成本         1,641,602,227.09   -831,663,122.90     809,939,104.19
       税金及附加             14,582,730.21     -1,852,370.37      12,730,359.84
       销售费用              55,158,371.31         -8,030.34      55,150,340.97
       管理费用              110,183,505.32        -9,680.84      110,173,824.48
       财务费用                -512,793.85       -292,664.00        -805,457.85
   三、营业利润（亏损以“-”号填列）     23,046,495.42     -19,776,097.27       3,270,398.15
   四、利润总额（亏损总额以“-”号填
  列）
   五、净利润（净亏损以“-”号填列）     22,595,594.67    -19,776,097.27        2,819,497.40
   （一）按经营持续性分类
   （二）按所有权归属分类
证券代码：600343          股票简称：航天动力                                编号：临 2024-009
  七、综合收益总额：
   归属于母公司所有者的综合收益总额         15,754,850.09       -19,776,097.27       -4,021,247.18
   八、每股收益：
   （一）基本每股收益                     0.024686                                 -0.00630
   （二）稀释每股收益                     0.024686                                 -0.00630
  ③对 2017 年度合并现金流量表的影响
           报表项目            更正前金额                 更正金额               更正后金额
   一、经营活动产生的现金流量：
  销售商品、提供劳务收到的现金         1,408,875,130.61      -756,279,750.00      652,595,380.61
  收到其他与经营活动有关的现金            31,974,014.20      756,279,750.00       788,253,764.20
  购买商品、接受劳务支付的现金         1,251,199,691.02      -576,667,750.00      674,531,941.02
  支付其他与经营活动有关的现金            54,931,992.64      576,667,750.00       631,599,742.64
  （2）对 2017 年度母公司财务报表的影响
  ①对 2017 年 12 月 31 日母公司资产负债表的影响
         报表项目            更正前金额                 更正金额              更正后金额
  预付款项                   139,241,398.44     -77,826,000.00        61,415,398.44
  其他流动资产                     323,465.02      77,826,000.00        78,149,465.02
  流动资产合计               1,781,310,090.03                       1,781,310,090.03
  资产总计                 2,984,008,649.64                       2,984,008,649.64
  应付账款                   442,744,373.09     -226,710,000.00      216,034,373.09
证券代码：600343          股票简称：航天动力                               编号：临 2024-009
  预收款项                   27,329,359.39         -224,000.00        27,105,359.39
  其他流动负债                                    254,381,663.97      254,381,663.97
  流动负债合计                 882,464,407.23      27,447,663.97      909,912,071.20
  负债合计                   950,502,429.66      27,447,663.97      977,950,093.63
  盈余公积                   46,047,718.94       -1,272,254.92        44,775,464.02
  未分配利润                  117,963,584.25     -26,175,409.05        91,788,175.20
  所有者权益合计              2,033,506,219.98     -27,447,663.97     2,006,058,556.01
  ②对 2017 年度母公司利润表的影响
              报表项目          更正前金额               更正金额              更正后金额
   一、营业收入                1,091,997,147.32    -853,601,965.72    238,395,181.60
       减：营业成本            1,023,872,195.06    -831,663,122.90    192,209,072.16
       税金及附加                 6,409,923.64      -1,852,370.37       4,557,553.27
       销售费用                 20,219,206.95          -8,030.34      20,211,176.61
       管理费用                 42,298,520.51          -9,680.84      42,288,839.67
       财务费用                 -5,293,639.55        -292,664.00      -5,586,303.55
   二、营业利润（亏损以“-”号填列）         5,148,198.06     -19,776,097.27    -14,627,899.21
   三、利润总额（亏损总额以“-”号填
  列）
  四、净利润（净亏损以“-”号填列）          5,050,982.45     -19,776,097.27     -14,725,114.82
   （一）按经营持续性分类
  六、综合收益总额：                  5,050,982.45     -19,776,097.27     -14,725,114.82
证券代码：600343         股票简称：航天动力                              编号：临 2024-009
  ③对 2017 年度母公司现金流量表的影响
           报表项目          更正前金额              更正金额              更正后金额
   一、经营活动产生的现金流量：
  销售商品、提供劳务收到的现金        930,532,179.58   -756,279,750.00     174,252,429.58
  收到其他与经营活动有关的现金         23,646,995.77    756,279,750.00     779,926,745.77
  购买商品、接受劳务支付的现金        759,209,958.68   -576,667,750.00     182,542,208.68
  支付其他与经营活动有关的现金         19,225,898.57    576,667,750.00     595,893,648.57
  （1）对 2018 年度合并财务报表的影响
  ①对 2018 年 12 月 31 日合并资产负债表的影响
         报表项目           更正前金额               更正金额             更正后金额
  应收票据及应收账款             919,109,207.44    -91,468,160.50     827,641,046.94
  其中：应收账款               805,270,064.93    -91,468,160.50     713,801,904.43
  预付款项                  204,771,104.79    -44,792,593.10     159,978,511.69
  其他流动资产                  7,157,458.38    138,024,410.75     145,181,869.13
  流动资产合计              3,266,707,763.01      1,763,657.15   3,268,471,420.16
  递延所得税资产               32,064,283.41       -264,548.57       31,799,734.84
  非流动资产合计             1,230,438,702.36      -264,548.57    1,230,174,153.79
  资产总计                4,497,146,465.37     1,499,108.58    4,498,645,573.95
  应付账款及应付票据             834,726,514.58   -253,522,160.00     581,204,354.58
  预收款项                  191,822,622.51    -33,966,000.00     157,856,622.51
  其他流动负债                                  335,621,152.63     335,621,152.63
证券代码：600343        股票简称：航天动力                                编号：临 2024-009
  流动负债合计               1,693,093,255.02    48,132,992.63    1,741,226,247.65
  负债合计                 1,790,258,541.48    48,132,992.63    1,838,391,534.11
  盈余公积                    47,166,045.35    -2,390,581.33       44,775,464.02
  未分配利润                  354,046,636.04   -44,243,302.72      309,803,333.32
  归属于母公司所有者权益合计        2,206,640,741.24   -46,633,884.05    2,160,006,857.19
  所有者权益（或股东权益）合计       2,706,887,923.89   -46,633,884.05    2,660,254,039.84
  负债和所有者权益（或股东权益）总
  计
  ②对 2018 年度合并利润表的影响
          报表项目           更正前金额              更正金额              更正后金额
   一、营业总收入             1,887,773,395.56   -772,427,865.76   1,115,345,529.80
   二、营业总成本             1,870,088,528.54   -753,714,987.74
      其中：营业成本          1,643,093,787.31   -750,873,759.66     892,220,027.65
      税金及附加              15,320,204.65     -1,061,178.06       14,259,026.59
      销售费用               64,569,552.83         -8,192.87       64,561,359.96
      财务费用                 4,157,980.22        -8,200.00        4,149,780.22
      资产减值损失             25,533,379.83     -1,763,657.15       23,769,722.68
   三、营业利润（亏损以“-”号填列）     36,625,274.38     -18,712,878.02      17,912,396.36
   四、利润总额（亏损总额以“-”号
  填列）
      减：所得税费用              3,294,922.49        264,548.57       3,559,471.06
证券代码：600343          股票简称：航天动力                              编号：临 2024-009
   五、净利润（净亏损以“-”号填列）    33,850,006.90     -18,977,426.59      14,872,580.31
   （一）按经营持续性分类          33,850,006.90     -18,977,426.59      14,872,580.31
   （二）按所有权归属分类
  七、综合收益总额：
   归属于母公司所有者的综合收益总
  额
   八、每股收益：
   （一）基本每股收益                 0.036084                               0.00635
   （二）稀释每股收益                 0.036084                               0.00635
  ③对 2018 年度合并现金流量表的影响
          报表项目           更正前金额              更正金额               更正后金额
   一、经营活动产生的现金流量：
  销售商品、提供劳务收到的现金       1,806,823,952.86   -707,549,900.00    1,099,274,052.86
  收到其他与经营活动有关的现金         32,029,774.81     707,549,900.00      739,579,674.81
  购买商品、接受劳务支付的现金       1,365,671,757.47   -835,110,040.00      530,561,717.47
  支付其他与经营活动有关的现金         77,754,031.78     835,110,040.00      912,864,071.78
  （2）对 2018 年度母公司财务报表的影响
  ①对 2018 年 12 月 31 日母公司资产负债表的影响
         报表项目             更正前金额              更正金额               更正后金额
 应收票据及应收账款               333,072,239.12    -91,468,160.50      241,604,078.62
证券代码：600343       股票简称：航天动力                               编号：临 2024-009
 其中：应收账款               292,025,183.71    -91,468,160.50      200,557,023.21
 预付款项                  64,543,767.27     -44,792,593.10      19,751,174.17
 其他流动资产                    109,129.05    138,024,410.75      138,133,539.80
 流动资产合计              1,711,543,757.96      1,763,657.15    1,713,307,415.11
 递延所得税资产               17,042,772.09       -264,548.57       16,778,223.52
 非流动资产合计             1,281,156,483.29      -264,548.57     1,280,891,934.72
 资产总计                2,992,700,241.25      1,499,108.58    2,994,199,349.83
 应付账款及应付票据             469,026,009.28   -253,522,160.00      215,503,849.28
 预收款项                  50,756,939.88     -33,966,000.00      16,790,939.88
 其他流动负债                                  335,412,359.14      335,412,359.14
 流动负债合计                876,592,467.12    47,924,199.14       924,516,666.26
 负债合计                  947,134,869.24    47,924,199.14       995,059,068.38
 盈余公积                  47,166,045.35     -2,390,581.33       44,775,464.02
 未分配利润                 128,028,521.91    -44,034,509.23      83,994,012.68
 所有者权益（或股东权益）合计      2,045,565,372.01    -46,425,090.56    1,999,140,281.45
 负债和所有者权益（或股东权益）总计   2,992,700,241.25      1,499,108.58    2,994,199,349.83
  ②对 2018 年度母公司利润表的影响
           报表项目        更正前金额              更正金额               更正后金额
  一、营业收入             1,172,720,306.68   -772,427,865.76     400,292,440.92
    减：营业成本           1,080,654,251.78   -750,873,759.66     329,780,492.12
    税金及附加                7,033,221.37    -1,061,178.06        5,972,043.31
    销售费用               19,827,530.55         -8,192.87       19,819,337.68
证券代码：600343        股票简称：航天动力                                 编号：临 2024-009
    财务费用                    -627,677.02         -8,200.00         -635,877.02
 资产减值损失                     5,877,149.93    -1,763,657.15        4,113,492.78
  二、营业利润（亏损以“-”号填列）       13,564,049.62    -18,712,878.02       -5,148,828.40
  三、利润总额（亏损总额以“-”号填列）     13,619,647.10    -18,712,878.02       -5,093,230.92
 减：所得税费用                    2,436,383.03       264,548.57        2,700,931.60
 四、净利润（净亏损以“-”号填列）        11,183,264.07    -18,977,426.59       -7,794,162.52
  （一）按经营持续性分类
 六、综合收益总额：                11,183,264.07    -18,977,426.59       -7,794,162.52
  ③对 2018 年度母公司现金流量表的影响
           报表项目           更正前金额              更正金额               更正后金额
  一、经营活动产生的现金流量：
 销售商品、提供劳务收到的现金         1,353,840,222.12   -707,549,900.00     646,290,322.12
 收到其他与经营活动有关的现金           14,024,598.22    707,549,900.00      721,574,498.22
 购买商品、接受劳务支付的现金         1,073,908,558.22   -835,110,040.00     238,798,518.22
 支付其他与经营活动有关的现金           25,404,925.09     835,110,040.00     860,514,965.09
  （1）对 2019 年度合并财务报表的影响
  ①对 2019 年 12 月 31 日合并资产负债表的影响
           报表项目           更正前金额              更正金额               更正后金额
 应收票据                     728,711,873.95   -682,358,153.40      46,353,720.55
 预付款项                     145,237,958.06    -27,715,800.00     117,522,158.06
证券代码：600343       股票简称：航天动力                               编号：临 2024-009
 其他流动资产                115,622,686.42    723,999,630.00       839,622,316.42
 流动资产合计              3,341,452,023.93     13,925,676.60     3,355,377,700.53
 递延所得税资产               48,777,186.62      -2,088,851.49        46,688,335.13
 非流动资产合计             1,235,679,158.70     -2,088,851.49     1,233,590,307.21
 资产总计                4,577,131,182.63     11,836,825.11     4,588,968,007.74
 应付票据                  797,264,634.01   -698,518,200.00        98,746,434.01
 应付账款                  507,661,357.31    -75,284,460.00       432,376,897.31
 预收款项                  110,341,085.68     -7,086,430.00       103,254,655.68
 其他流动负债                                  854,716,445.30       854,716,445.30
 流动负债合计              1,898,906,445.37     73,827,355.30     1,972,733,800.67
 负债合计                1,991,494,620.25     73,827,355.30     2,065,321,975.55
 盈余公积                  47,166,045.35      -2,390,581.33        44,775,464.02
 未分配利润                 240,232,210.32    -59,599,948.86       180,632,261.46
 归属于母公司所有者权益合计       2,093,986,630.42    -61,990,530.19     2,031,996,100.23
 所有者权益（或股东权益）合计      2,585,636,562.38    -61,990,530.19     2,523,646,032.19
 负债和所有者权益（或股东权益）总计   4,577,131,182.63     11,836,825.11     4,588,968,007.74
  ②对 2019 年度合并利润表的影响
          报表项目         更正前金额               更正金额                 更正后金额
 一、营业总收入             2,651,512,287.30   -1,659,513,008.13       991,999,279.17
 二、营业总成本             2,666,219,226.58   -1,633,818,645.46     1,032,400,581.12
    其中：营业成本          2,426,011,567.36   -1,630,388,202.17       795,623,365.19
    税金及附加              16,005,300.37       -2,059,742.71         13,945,557.66
证券代码：600343        股票简称：航天动力                            编号：临 2024-009
    销售费用                67,517,567.76          -14,075.54    67,503,492.22
    管理费用                91,599,569.18           -1,507.10    91,598,062.08
    财务费用                 8,126,521.06       -1,355,117.94      6,771,403.12
    信用减值损失（亏损以“-”号填列）   -74,439,304.29      12,162,019.45    -62,277,284.84
 三、营业利润（亏损以“-”号填列）      -96,033,457.72     -13,532,343.22   -109,565,800.94
 四、利润总额（亏损总额以“-”号填列）    -94,412,129.79     -13,532,343.22   -107,944,473.01
    减：所得税费用             -16,588,457.17       1,824,302.92   -14,764,154.25
 五、净利润（净亏损以“-”号填列）      -77,823,672.62     -15,356,646.14    -93,180,318.76
 （一）按经营持续性分类
 （二）按所有权归属分类
 七、综合收益总额：
 归属于母公司所有者的综合收益总额       -81,753,709.07     -15,356,646.14    -97,110,355.21
 八、每股收益：
 （一）基本每股收益                      -0.12810                           -0.15216
 （二）稀释每股收益                      -0.12810                           -0.15216
  ③对 2019 年度合并现金流量表的影响
           报表项目         更正前金额              更正金额              更正后金额
  一、经营活动产生的现金流量：
证券代码：600343       股票简称：航天动力                             编号：临 2024-009
 销售商品、提供劳务收到的现金      2,024,793,658.69   -1,375,182,300.00     649,611,358.69
 收到其他与经营活动有关的现金         43,748,700.45   1,375,182,300.00    1,418,931,000.45
 购买商品、接受劳务支付的现金      1,826,044,795.61   -1,260,328,500.00     565,716,295.61
 支付其他与经营活动有关的现金         96,411,690.76   1,260,328,500.00    1,356,740,190.76
  （2）对 2019 年度母公司财务报表的影响
  ①对 2019 年 12 月 31 日母公司资产负债表的影响
          报表项目         更正前金额               更正金额              更正后金额
  应收票据                 721,690,898.13    -682,358,153.40       39,332,744.73
  预付款项                 50,080,260.82       -27,715,800.00      22,364,460.82
  其他流动资产               108,166,369.22      723,999,630.00     832,165,999.22
  流动资产合计             1,915,832,310.05      13,925,676.60    1,929,757,986.65
  递延所得税资产              30,359,478.05       -2,088,851.49       28,270,626.56
  非流动资产合计            1,292,166,638.42      -2,088,851.49    1,290,077,786.93
  资产总计               3,207,998,948.47      11,836,825.11    3,219,835,773.58
  应付票据                 750,902,589.21    -698,518,200.00       52,384,389.21
  应付账款                 235,385,311.41      -75,284,460.00     160,100,851.41
  预收款项                 28,446,705.32       -7,086,430.00       21,360,275.32
  其他流动负债                                   853,625,420.27     853,625,420.27
  流动负债合计             1,207,836,334.39      72,736,330.27    1,280,572,664.66
  负债合计               1,280,480,987.57      72,736,330.27    1,353,217,317.84
  盈余公积                 47,166,045.35       -2,390,581.33       44,775,464.02
  未分配利润                  9,057,319.95      -58,508,923.83     -49,451,603.88
证券代码：600343         股票简称：航天动力                               编号：临 2024-009
  所有者权益合计                1,927,517,960.90     -60,899,505.16    1,866,618,455.74
  负债和所有者权益总计             3,207,998,948.47      11,836,825.11    3,219,835,773.58
  ②对 2019 年度母公司利润表的影响
           报表项目            更正前金额                更正金额             更正后金额
   一、营业收入                1,893,764,062.87   -1,627,634,070.09     266,129,992.78
       减：营业成本            1,831,025,857.70   -1,599,445,724.29     231,580,133.41
       税金及附加                 6,335,091.66      -2,016,761.67        4,318,329.99
       销售费用                 17,119,798.92          -2,827.96       17,116,970.96
       管理费用                 44,736,138.63          -1,507.10       44,734,631.53
       财务费用                    336,287.10      -1,355,117.94       -1,018,830.84
       信用减值损失（亏损以“-”号填
                           -40,369,725.85      12,162,019.45      -28,207,706.40
  列）
   二、营业利润（亏损以“-”号填列）      -100,796,650.64      -12,650,111.68    -113,446,762.32
   三、利润总额（亏损总额以“-”号填
                          -100,723,990.01      -12,650,111.68    -113,374,101.69
  列）
  减：所得税费用                  -13,663,105.45        1,824,302.92     -11,838,802.53
  四、净利润（净亏损以“-”号填列）        -87,060,884.56      -14,474,414.60    -101,535,299.16
   （一）按经营持续性分类
  六、综合收益总额：                -87,060,884.56      -14,474,414.60    -101,535,299.16
  ③对 2019 年度母公司现金流量表的影响
           报表项目             更正前金额              更正金额              更正后金额
证券代码：600343         股票简称：航天动力                            编号：临 2024-009
   一、经营活动产生的现金流量：
  销售商品、提供劳务收到的现金      1,380,588,786.99   -1,339,159,100.00      41,429,686.99
  收到其他与经营活动有关的现金        35,654,273.14    1,339,159,100.00    1,374,813,373.14
  购买商品、接受劳务支付的现金      1,428,805,749.74   -1,225,363,500.00     203,442,249.74
  支付其他与经营活动有关的现金        41,613,446.03     1,225,363,500.00   1,266,976,946.03
  （1）对 2020 年度合并财务报表的影响
  ①对 2020 年 12 月 31 日合并资产负债表的影响
           报表项目          更正前金额               更正金额              更正后金额
  应收账款                  868,327,423.72      -71,625,162.00     796,702,261.72
  其他流动资产                  5,894,152.76       69,516,125.00      75,410,277.76
  流动资产合计              2,712,136,784.25       -2,109,037.00   2,710,027,747.25
  递延所得税资产                49,004,716.84          316,355.55      49,321,072.39
  非流动资产合计             1,216,801,290.63          316,355.55   1,217,117,646.18
  资产总计                3,928,938,074.88       -1,792,681.45   3,927,145,393.43
  应付账款                  523,268,593.86      -69,516,125.00     453,752,468.86
  其他流动负债                 16,170,596.48      140,076,045.85     156,246,642.33
  流动负债合计              1,396,603,289.80       70,559,920.85   1,467,163,210.65
  负债合计                1,483,761,152.95       70,559,920.85   1,554,321,073.80
  盈余公积                   47,166,045.35       -2,390,581.33      44,775,464.02
  未分配利润                 266,681,558.31      -69,962,020.97     196,719,537.34
  归属于母公司所有者权益合计       2,149,623,520.78      -72,352,602.30   2,077,270,918.48
证券代码：600343          股票简称：航天动力                            编号：临 2024-009
  所有者权益（或股东权益）合计          2,445,176,921.93   -72,352,602.30   2,372,824,319.63
  负债和所有者权益（或股东权益）总
  计
  ②对 2020 年度合并利润表的影响
             报表项目            更正前金额            更正金额              更正后金额
   一、营业总收入                1,249,018,922.26   -82,170,796.48   1,166,848,125.78
   二、营业总成本                1,258,635,585.08   -82,403,072.18   1,176,232,512.90
      其中：营业成本             1,035,107,506.81   -80,973,429.27     954,134,077.54
      税金及附加                  15,559,106.48      -110,613.43     15,448,493.05
      销售费用                   57,345,093.35        -2,540.28     57,342,553.07
      管理费用                   85,990,489.86       -31,683.58     85,958,806.28
      财务费用                    4,021,183.14    -1,284,805.62       2,736,377.52
      信用减值损失（亏损以“-”号填列）       1,624,155.82   -12,463,938.60     -10,839,782.78
   三、营业利润（亏损以“-”号填列）         33,717,687.61   -12,231,662.90     21,486,024.71
   四、利润总额（亏损总额以“-”号填列）       33,969,027.11   -12,231,662.90     21,737,364.21
      减：所得税费用                 3,461,746.21    -1,869,590.79       1,592,155.42
   五、净利润（净亏损以“-”号填列）         30,507,280.90   -10,362,072.11     20,145,208.79
   （一）按经营持续性分类
   （二）按所有权归属分类
  七、综合收益总额：
证券代码：600343         股票简称：航天动力                            编号：临 2024-009
   归属于母公司所有者的综合收益总额      27,612,747.99     -10,362,072.11      17,250,675.88
   八、每股收益：
   （一）基本每股收益                    -0.04326                               0.0270
   （二）稀释每股收益                    -0.04326                               0.0270
  ③对 2020 年度合并现金流量表的影响
           报表项目          更正前金额               更正金额              更正后金额
   一、经营活动产生的现金流量：
  销售商品、提供劳务收到的现金       1,704,578,640.81    -708,963,500.00    995,615,140.81
  收到其他与经营活动有关的现金         46,655,959.65     708,963,500.00     755,619,459.65
  购买商品、接受劳务支付的现金       1,417,418,279.97    -764,708,735.00     652,709,544.97
  支付其他与经营活动有关的现金         73,746,629.49     764,708,735.00      838,455,364.49
  （2）对 2020 年度母公司财务报表的影响
  ①对 2020 年 12 月 31 日母公司资产负债表的影响
           报表项目          更正前金额               更正金额              更正后金额
  应收账款                   370,886,325.29     -71,625,162.00     299,261,163.29
  其他流动资产                                    69,516,125.00      69,516,125.00
  流动资产合计               1,213,891,727.50     -2,109,037.00    1,211,782,690.50
  递延所得税资产                24,869,587.65          316,355.55     25,185,943.20
  非流动资产合计              1,488,143,828.02         316,355.55   1,488,460,183.57
  资产总计                 2,702,035,555.52     -1,792,681.45    2,700,242,874.07
  应付账款                   330,087,236.76     -69,516,125.00     260,571,111.76
  其他流动负债                   2,184,323.78     138,985,020.82     141,169,344.60
证券代码：600343          股票简称：航天动力                           编号：临 2024-009
  流动负债合计                   665,274,584.30   69,468,895.82      734,743,480.12
  负债合计                     738,744,304.94   69,468,895.82      808,213,200.76
  盈余公积                     47,166,045.35    -2,390,581.33      44,775,464.02
  未分配利润                    31,877,429.03    -68,870,995.94     -36,993,566.91
  所有者权益合计                1,963,291,250.58   -71,261,577.27   1,892,029,673.31
  负债和所有者权益总计             2,702,035,555.52   -1,792,681.45    2,700,242,874.07
  ②对 2020 年度母公司利润表的影响
              报表项目         更正前金额             更正金额              更正后金额
   一、营业收入                  544,304,877.91   -82,170,796.48     462,134,081.43
       减：营业成本              481,134,608.89   -80,973,429.27     400,161,179.62
       税金及附加                 5,970,408.59     -110,613.43        5,859,795.16
       销售费用                14,227,385.27        -2,540.28      14,224,844.99
       管理费用                41,101,571.60       -31,683.58      41,069,888.02
       财务费用                -2,951,965.87    -1,284,805.62      -4,236,771.49
       信用减值损失（亏损以“-”号填
  列）
   二、营业利润（亏损以“-”号填列）       26,727,969.75    -12,231,662.90     14,496,306.85
   三、利润总额（亏损总额以“-”号填
  列）
  减：所得税费用                    4,428,432.60   -1,869,590.79        2,558,841.81
  四、净利润（净亏损以“-”号填列）        22,820,109.08    -10,362,072.11     12,458,036.97
   （一）按经营持续性分类
证券代码：600343         股票简称：航天动力                          编号：临 2024-009
  六、综合收益总额：              22,820,109.08    -10,362,072.11      12,458,036.97
  ③对 2020 年度母公司现金流量表的影响
           报表项目         更正前金额              更正金额              更正后金额
   一、经营活动产生的现金流量：
  销售商品、提供劳务收到的现金      1,191,222,882.13   -708,963,500.00     482,259,382.13
  收到其他与经营活动有关的现金        21,388,004.56    708,963,500.00      730,351,504.56
  购买商品、接受劳务支付的现金      1,118,853,710.03   -764,708,735.00     354,144,975.03
  支付其他与经营活动有关的现金        38,061,227.03    764,708,735.00      802,769,962.03
  （1）对 2021 年度合并财务报表的影响
  ①对 2021 年 12 月 31 日合并资产负债表的影响
           报表项目         更正前金额              更正金额              更正后金额
  其他流动资产                  7,572,038.32    69,516,125.00       77,088,163.32
  流动资产合计              2,491,364,911.49    69,516,125.00    2,560,881,036.49
  递延所得税资产                64,392,920.39    -10,427,418.75      53,965,501.64
  非流动资产合计             1,177,320,633.11    -10,427,418.75   1,166,893,214.36
  资产合计                3,668,685,544.60    59,088,706.25    3,727,774,250.85
  应付账款                  591,219,981.68    -69,516,125.00     521,703,856.68
  其他流动负债                 24,476,518.31   140,076,045.85      164,552,564.16
  流动负债合计              1,416,253,333.29    70,559,920.85    1,486,813,254.14
  负债合计                1,504,415,384.28    70,559,920.85    1,574,975,305.13
证券代码：600343          股票简称：航天动力                           编号：临 2024-009
  盈余公积                     47,166,045.35     -2,390,581.33     44,775,464.02
  未分配利润                      8,739,216.19    -9,080,633.27       -341,417.08
  归属于母公司所有者权益合计          1,889,875,757.48   -11,471,214.60   1,878,404,542.88
  所有者权益（或股东权益）合计         2,164,270,160.32   -11,471,214.60   2,152,798,945.72
  负债和所有者权益（或股东权益）总计      3,668,685,544.60    59,088,706.25   3,727,774,250.85
  ②对 2021 年度合并利润表的影响
          报表项目              更正前金额            更正金额              更正后金额
     信用减值损失（亏损以“-”号填列）     -66,179,617.42   71,625,162.00        5,445,544.58
   三、营业利润（亏损以“-”号填列）      -294,199,282.67   71,625,162.00    -222,574,120.67
   四、利润总额（亏损总额以“-”号填列）    -294,256,271.22   71,625,162.00    -222,631,109.22
     减：所得税费用               -14,298,162.42   10,743,774.30      -3,554,388.12
   五、净利润（净亏损以“-”号填列）      -279,958,108.80   60,881,387.70    -219,076,721.10
   （一）按经营持续性分类
   （二）按所有权归属分类
  七、综合收益总额：
   归属于母公司所有者的综合收益总额       -257,942,342.12   60,881,387.70    -197,060,954.42
   八、每股收益：
   （一）基本每股收益                      -0.4042                            - 0.3088
   （二）稀释每股收益                      -0.4042                            - 0.3088
  （2）对 2021 年度母公司财务报表的影响
证券代码：600343          股票简称：航天动力                                 编号：临 2024-009
  ①对 2021 年 12 月 31 日母公司资产负债表的影响
            报表项目             更正前金额              更正金额              更正后金额
  其他流动资产                       3,384,919.63   69,516,125.00        72,901,044.63
  流动资产合计                     879,713,719.21   69,516,125.00        949,229,844.21
  递延所得税资产                    40,617,980.52    -10,427,418.75       30,190,561.77
  非流动资产合计                  1,465,535,280.89   -10,427,418.75     1,455,107,862.14
  资产合计                     2,345,249,000.10   59,088,706.25      2,404,337,706.35
  应付账款                       271,504,541.20   -69,516,125.00       201,988,416.20
  其他流动负债                       1,392,177.28   138,985,020.82       140,377,198.10
  流动负债合计                     522,908,308.85   69,468,895.82        592,377,204.67
  负债合计                       602,874,788.66   69,468,895.82        672,343,684.48
  盈余公积                       47,166,045.35    -2,390,581.33        44,775,464.02
  未分配利润                    -185,391,117.18    -7,989,608.24       -193,380,725.42
  所有者权益合计                  1,742,374,211.44   -10,380,189.57     1,731,994,021.87
  负债和所有者权益总计               2,345,249,000.10   59,088,706.25      2,404,337,706.35
  ②对 2021 年度母公司利润表的影响
            报表项目             更正前金额               更正金额              更正后金额
       信用减值损失（亏损以“-”号填列）     -63,677,167.54     71,625,162.00        7,947,994.46
   二、营业利润（亏损以“-”号填列）       -232,256,309.84      71,625,162.00     -160,631,147.84
   三、利润总额（亏损总额以“-”号填
                           -233,016,939.08      71,625,162.00     -161,391,777.08
  列）
  减：所得税费用                    -15,748,392.87     10,743,774.30      -5,004,618.57
证券代码：600343        股票简称：航天动力                          编号：临 2024-009
  四、净利润（净亏损以“-”号填列）   -217,268,546.21    60,881,387.70     -156,387,158.51
   （一）按经营持续性分类
  六、综合收益总额：           -217,268,546.21    60,881,387.70     -156,387,158.51
  （1）对 2022 年度合并财务报表的影响
  ①对 2022 年 12 月 31 日合并资产负债表的影响
           报表项目         更正前金额             更正金额              更正后金额
  其他流动资产                  1,552,965.38    69,516,125.00      71,069,090.38
  流动资产合计              1,861,584,806.01    69,516,125.00   1,931,100,931.01
  递延所得税资产               56,451,192.20    -10,427,418.75      46,023,773.45
  非流动资产合计             1,285,794,911.97   -10,427,418.75   1,275,367,493.22
  资产合计                3,147,379,717.98    59,088,706.25   3,206,468,424.23
  应付账款                  485,269,605.40   -69,516,125.00     415,753,480.40
  其他流动负债                25,928,186.71    140,076,045.85     166,004,232.56
  流动负债合计              1,147,322,519.35    70,559,920.85   1,217,882,440.20
  负债合计                1,231,385,756.93    70,559,920.85   1,301,945,677.78
  盈余公积                  47,166,045.35     -2,390,581.33      44,775,464.02
  未分配利润                 -41,522,812.27    -9,080,633.27     -50,603,445.54
  归属于母公司所有者权益合计       1,860,804,118.43   -11,471,214.60   1,849,332,903.83
  所有者权益（或股东权益）合计      1,915,993,961.05   -11,471,214.60   1,904,522,746.45
  负债和所有者权益（或股东权益）总计   3,147,379,717.98    59,088,706.25   3,206,468,424.23
证券代码：600343       股票简称：航天动力                          编号：临 2024-009
  （2）对 2022 年度母公司财务报表的影响
  ①对 2022 年 12 月 31 日母公司资产负债表的影响
           报表项目        更正前金额             更正金额              更正后金额
  其他流动资产                   404,617.69   69,516,125.00      69,920,742.69
  流动资产合计               802,364,219.41   69,516,125.00      871,880,344.41
  递延所得税资产              38,909,878.58    -10,427,418.75     28,482,459.83
  非流动资产合计            1,502,349,830.22   -10,427,418.75   1,491,922,411.47
  资产合计               2,304,714,049.63   59,088,706.25    2,363,802,755.88
  应付账款                 220,469,684.95   -69,516,125.00     150,953,559.95
  其他流动负债                 6,589,233.67   138,985,020.82     145,574,254.49
  流动负债合计               438,772,630.68   69,468,895.82      508,241,526.50
  负债合计                 517,158,484.13   69,468,895.82      586,627,379.95
  盈余公积                 47,166,045.35    -2,390,581.33      44,775,464.02
  未分配利润               -159,850,507.61   -7,989,608.24    -167,840,115.85
  所有者权益合计            1,787,555,565.50   -10,380,189.57   1,777,175,375.93
  负债和所有者权益总计         2,304,714,049.63   59,088,706.25    2,363,802,755.88
   三、审计委员会审议情况
   我们认为，公司本次会计差错更正及追溯调整符合《企业会计准则第 28 号—
会计政策、会计估计变更和差错更正》和《公开发行证券的公司信息披露编报规则
第 19 号—财务信息的更正及相关披露》等相关规定，审议和表决程序符合相关法
律法规以及《公司章程》等有关规定，同意公司此次会计差错更正及追溯调整事项，
并同意将该议案提交公司第七届董事会第三十三次会议审议。
   四、董事会关于会计差错更正的说明
   公司董事会认为：公司本次会计差错更正符合《企业会计准则第 28 号—会计
证券代码：600343     股票简称：航天动力      编号：临 2024-009
政策、会计估计变更及差错更正》和中国证券监督管理委员会《公开发行证券的公
司信息披露编报规则第 19 号—财务信息的更正及相关披露》等相关文件的规定，
更正后的信息能够更加客观、公允地反映公司的财务状况和经营成果，有利于提高
公司财务信息质量。董事会同意本次会计差错更正及追溯调整事项。
   五、监事会意见
   经审查，公司监事会认为：公司本次会计差错更正及追溯调整符合《企业会计
准则第 28 号—会计政策、会计估计变更及差错更正》和《公开发行证券的公司信
息披露编报规则第 19 号—财务信息的更正及相关披露》等相关文件的规定，更正
后的信息能够更加客观、公允地反映公司的财务状况和经营成果，董事会关于本次
会计差错更正及追溯调整的审议和表决程序符合法律、法规及《公司章程》等相关
规定，不存在损害公司利益及全体股东合法权益的情形，我们同意公司关于本次会
计差错更正及追溯调整的处理。同时，我们要求公司加强完善财务控制制度和内部
控制流程，增强规范运作意识、提高规范运作水平，切实维护公司全体股东合法利
益，确保公司持续、健康、稳定发展。
   六、会计师事务所意见
   中兴华会计师事务所（特殊普通合伙）就前期会计差错更正及追溯调整事项出
具了审核报告，具体内容详见同日披露于上海证券交易所网站的《关于陕西航天动
力高科技股份有限公司前期会计差错更正专项说明审核报告》
                          （ 中兴华核字（2024）
第 010966 号）。
   我们认为，航天动力编制的《前期会计差错更正专项说明》按照《企业会计准
则第 28 号—会计政策、会计估计变更和差错更正》、中国证券监督管理委员会《公
开发行证券的公司信息披露编制规则第 19 号—财务信息的更正及相关披露》等相
关规定编制，如实反映了航天动力前期会计差错的更正情况。
   七、其他说明
   公司将进一步强化对财务会计基础工作的监督和检查，加强对《企业会计准则》
的学习和培训，提高财务会计信息质量，避免此类问题再次发生。由此对投资者带
来的不便，公司深表歉意，敬请广大投资者谅解。
   特此公告。
                    陕西航天动力高科技股份有限公司董事会
证券代码：600343   股票简称：航天动力            编号：临 2024-009