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中公教育(002607)公告正文

中公教育:2019年第一季度报告全文

公告日期 2019-04-29
股票简称:中公教育 股票代码:002607
中公教育科技股份有限公司

 2019 年第一季度报告全文


        证券代码:002607

       证券简称:中公教育




         二〇一九年四月
                                                           中公教育科技股份有限公司 2019 年第一季度报告全文




                                        第一节 重要提示

    公司董事会、监事会及董事、监事、高级管理人员保证季度报告内容的真实、准确、完整,不存在虚假记载、误导性
陈述或者重大遗漏,并承担个别和连带的法律责任。
    所有董事均出席了审议本次季报的董事会会议。
    公司负责人王振东、主管会计工作负责人石磊及会计机构负责人(会计主管人员)罗雪声明:保证季度报告中财务报
表的真实、准确、完整。
    非标准审计意见提示
    □ 适用 √ 不适用




                                                    1
                                                                     中公教育科技股份有限公司 2019 年第一季度报告全文




                                       第二节 公司基本情况

一、主要会计数据和财务指标

公司是否需追溯调整或重述以前年度会计数据
□ 是 √ 否

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

营业收入(元)                                 1,311,632,662.04             810,005,858.65                       61.93%

归属于上市公司股东的净利润(元)                106,193,482.28               -51,936,698.98                    304.47%

归属于上市公司股东的扣除非经常性损
                                                107,644,815.54               -50,790,445.95                    311.94%
益的净利润(元)

经营活动产生的现金流量净额(元)               2,422,743,973.91            2,054,074,818.90                      17.95%

基本每股收益(元/股)                                         0.02                    -0.01                    300.00%

稀释每股收益(元/股)                                         0.02                    -0.01                    300.00%

加权平均净资产收益率                                      3.52%                      -5.29%                       8.81%

                                             本报告期末                   上年度末            本报告期末比上年度末增减

总资产(元)                                   9,960,589,685.08            7,202,071,521.23                      38.30%

归属于上市公司股东的净资产(元)               3,073,842,557.67            2,953,951,905.00                       4.06%

截止披露前一交易日的公司总股本:

 截止披露前一交易日的公司总股本(股)                                                                     6,167,399,389

 用最新股本计算的全面摊薄每股收益(元/股)                                                                      0.0172

非经常性损益项目和金额
√ 适用 □ 不适用
                                                                                                                单位:元

                         项目                                  年初至报告期期末金额                    说明

非流动资产处置损益(包括已计提资产减值准备的冲销部分)                               0.00

越权审批或无正式批准文件的税收返还、减免                                             0.00

计入当期损益的政府补助(与企业业务密切相关,按照国家统
                                                                                     0.00
一标准定额或定量享受的政府补助除外)

计入当期损益的对非金融企业收取的资金占用费                                           0.00

企业取得子公司、联营企业及合营企业的投资成本小于取得投
                                                                                     0.00
资时应享有被投资单位可辨认净资产公允价值产生的收益

非货币性资产交换损益                                                                 0.00

委托他人投资或管理资产的损益                                               13,795,275.57




                                                          2
                                                              中公教育科技股份有限公司 2019 年第一季度报告全文


因不可抗力因素,如遭受自然灾害而计提的各项资产减值准备                       0.00

债务重组损益                                                                 0.00

企业重组费用,如安置职工的支出、整合费用等                                   0.00

交易价格显失公允的交易产生的超过公允价值部分的损益                           0.00

同一控制下企业合并产生的子公司期初至合并日的当期净损
                                                                             0.00


与公司正常经营业务无关的或有事项产生的损益                                   0.00

除同公司正常经营业务相关的有效套期保值业务外,持有交易
性金融资产、衍生金融资产、交易性金融负债、衍生金融负债
产生的公允价值变动损益,以及处置交易性金融资产、衍生金                       0.00
融资产、交易性金融负债、衍生金融负债和其他债权投资取得
的投资收益

单独进行减值测试的应收款项、合同资产减值准备转回                             0.00

对外委托贷款取得的损益                                                       0.00

采用公允价值模式进行后续计量的投资性房地产公允价值变
                                                                             0.00
动产生的损益

根据税收、会计等法律、法规的要求对当期损益进行一次性调
                                                                             0.00
整对当期损益的影响

受托经营取得的托管费收入                                                     0.00

除上述各项之外的其他营业外收入和支出                                   320,803.40

其他符合非经常性损益定义的损益项目                                  -13,450,000.11



减:所得税影响额                                                      2,117,412.12

       少数股东权益影响额(税后)

合计                                                                 -1,451,333.26             --

对公司根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义界定的非经常性损益项目,以及把《公
开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》中列举的非经常性损益项目界定为经常性损益的项目,应
说明原因
□ 适用 √ 不适用
公司报告期不存在将根据《公开发行证券的公司信息披露解释性公告第 1 号——非经常性损益》定义、列举的非经常性损益
项目界定为经常性损益的项目的情形。




                                                       3
                                                                  中公教育科技股份有限公司 2019 年第一季度报告全文




二、报告期末股东总数及前十名股东持股情况表

1、普通股股东总数和表决权恢复的优先股股东数量及前 10 名股东持股情况表

                                                                                                                 单位:股

                                                   报告期末表决权恢复的优先股股
报告期末普通股股东总数                    34,552                                                                       0
                                                   东总数(如有)

                                             前 10 名股东持股情况

                                                                       持有有限售条件         质押或冻结情况
       股东名称          股东性质      持股比例        持股数量
                                                                         的股份数量       股份状态            数量

鲁忠芳               境内自然人           41.36%       2,550,549,260     2,550,549,260

李永新               境内自然人           18.35%       1,131,415,121     1,058,718,560      质押              954,750,000

王振东               境内自然人           15.61%        962,471,418        962,471,418      质押               78,600,000

北京航天产业投资基
                     境内非国有法人        4.33%        267,353,171        267,353,171
金(有限合伙)

北京广银创业投资中
                     境内非国有法人        2.89%        178,235,447        178,235,447      质押               30,000,000
心(有限合伙)

北京基锐科创投资中
                     境内非国有法人        1.44%         89,117,723         89,117,723
心(有限合伙)

北京中公未来信息咨
                     境内非国有法人        1.30%         80,000,000                   0
询中心(有限合伙)

周夏耘               境内自然人            1.28%         78,848,640         78,848,640      质押               45,000,000

周晖                 境内自然人            1.17%         72,277,920         72,277,920      质押               13,399,020

周丽                 境内自然人            0.78%         48,185,280                   0     质押               12,700,000

                                        前 10 名无限售条件股东持股情况

                                                                                                   股份种类
              股东名称                            持有无限售条件股份数量
                                                                                          股份种类            数量

北京中公未来信息咨询中心(有限合伙)                                        80,000,000 人民币普通股            80,000,000

李永新                                                                      72,696,561 人民币普通股            72,696,561

周丽                                                                        48,185,280 人民币普通股            48,185,280

中信银行股份有限公司-交银施罗德新
                                                                            31,728,757 人民币普通股            31,728,757
生活力灵活配置混合型证券投资基金

申万菱信基金-工商银行-华融国际信
托-盛世景定增基金权益投资集合资金                                          25,000,000 人民币普通股            25,000,000
信托计划

兴业银行股份有限公司-兴全有机增长
                                                                            23,133,573 人民币普通股            23,133,573
灵活配置混合型证券投资基金


                                                          4
                                                                中公教育科技股份有限公司 2019 年第一季度报告全文


中信银行股份有限公司-农银汇理策略
                                                                       13,886,074 人民币普通股       13,886,074
精选混合型证券投资基金

中国农业银行股份有限公司-交银施罗
                                                                       13,867,201 人民币普通股       13,867,201
德精选混合型证券投资基金

招商银行股份有限公司-交银施罗德新
                                                                       11,306,719 人民币普通股       11,306,719
成长混合型证券投资基金

交通银行-农银汇理行业领先股票型证
                                                                       10,804,935 人民币普通股       10,804,935
券投资基金

                                       公司的控股股东、实际控制人鲁忠芳和李永新系母子关系。鲁忠芳、李永新和北
                                       京中公未来信息咨询中心(有限合伙),系构成一致行动人。周夏耘与周晖为父子
上述股东关联关系或一致行动的说明       关系、周夏耘与周丽为父女关系。未知上述其他股东之间是否存在关联关系,也
                                       未知上述股东之间是否属于《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。

前 10 名普通股股东参与融资融券业务情
                                       无
况说明(如有)

公司前 10 名普通股股东、前 10 名无限售条件普通股股东在报告期内是否进行约定购回交易
□ 是 √ 否
公司前 10 名普通股股东、前 10 名无限售条件普通股股东在报告期内未进行约定购回交易。


2、公司优先股股东总数及前 10 名优先股股东持股情况表

□ 适用 √ 不适用




                                                        5
                                                               中公教育科技股份有限公司 2019 年第一季度报告全文




                                        第三节 重要事项

一、报告期主要财务数据、财务指标发生变动的情况及原因

√ 适用 □ 不适用
                                                                                                          单位:元

  资产负债表项目       期末金额           期初金额         增减幅度                     情况说明
                                                                       本期按新金融工具准则将“其他流动资产”调整
交易性金融资产       5,143,610,000.00
                                                                       至“交易性金融资产”列示。
                                                                       主要系应收重大资产重组留置资产对外出租的
应收票据及应收账款       9,583,917.55      6,804,330.67       40.85%
                                                                       租金增加所致。
预付款项                 2,474,900.27      1,482,923.00       66.89% 主要系向旅行社预付员工出差机票款增加所致。
                                                                       主要系本期按新金融工具准则将“应收利息—定
其他应收款             44,056,300.57      80,712,327.58      -45.42% 期存款—一次性还本付息”调整至“债权投资”
                                                                       列示所致。
                                                                       主要系本期按新金融工具准则将“其他流动资
其他流动资产           82,332,827.97    2,332,281,314.29     -96.47%
                                                                       产”调整至“交易性金融资产”列示所致。
                                                                       主要系本期按新金融工具准则将“其他非流动资
债权投资             1,856,937,671.91
                                                                       产”调整至“债权投资”列示所致。
                                                                       本期按新金融工具准则将“可供出售金融资产”
可供出售金融资产                         162,800,000.00     -100.00%
                                                                       调整至“其他权益工具投资”列示。
                                                                       本期按新金融工具准则将“可供出售金融资产”
其他权益工具投资      162,800,000.00
                                                                       调整至“其他权益工具投资”列示。
                                                                       主要系本期按新金融工具准则将“其他非流动资
其他非流动资产           9,383,300.00   1,836,159,908.85     -99.49%
                                                                       产”调整至“债权投资”列示所致。
应付票据及应付账款     62,378,990.25     144,564,705.50      -56.85% 主要系结算应付款项所致。
预收款项             4,360,176,185.51   1,920,139,853.63     127.08% 主要系经营规模扩大,收款增长所致。
                                                                       主要系2019年1月预交2018年四季度企业所得税
应交税费               61,250,448.40     145,802,041.37      -57.99%
                                                                       所致。
     利润表项目       2019年1-3月        2018年1-3月       增减幅度                     情况说明
                                                                       主要系公司市场领先优势不断强化,管理效率持
营业收入             1,311,632,662.04    810,005,858.65       61.93%
                                                                       续提升,品类和产品结构进一步丰富。
营业成本              547,540,054.15     362,596,676.76       51.01% 主要系公司经营规模扩大,成本投入增加所致。
                                                                       主要系公司经营规模扩大,业绩增长,营业收入
税金及附加               7,017,678.96      3,534,119.16       98.57%
                                                                       增加所致。
财务费用               37,721,220.70       7,831,439.03      381.66% 主要系本期金融机构短期贷款增加所致。
投资收益               32,216,225.92      14,531,265.22      121.70% 主要系公司定期存款收益增加所致。
营业外收入                337,999.26         188,004.79       79.78% 主要系分公司享受小微企业税收优惠政策所致。
营业外支出                 17,195.86       1,000,002.30      -98.28% 主要系上年同期发生对外捐赠100万元所致。



                                                       6
                                                                   中公教育科技股份有限公司 2019 年第一季度报告全文


所得税费用                 25,453,946.30           1,666.23 1527537.02% 主要系本期盈利产生企业所得税所致。
   现金流量表项目         2019年1-3月        2018年1-3月       增减幅度                     情况说明
购买商品、接受劳务支付                                                     主要系公司经营规模扩大,业绩增长,营业成本
                          244,466,417.21     134,691,207.32       81.50%
的现金                                                                     投入增加所致。
支付给职工以及为职工
                          801,689,160.29     585,940,040.98       36.82% 主要系公司经营规模扩大,人员成本增加所致。
支付的现金
                                                                           主要系2019年1月预交2018年四季度企业所得税
支付的各项税费            143,983,256.22      99,825,681.85       44.23%
                                                                           所致。
支付其他与经营活动有                                                       主要系公司经营规模扩大,业绩增长,费用投入
                          175,055,945.24     102,958,268.28       70.03%
关的现金                                                                   增加所致。
购建固定资产、无形资产
                                                                           主要系上年同期购置双师系统支出金额较大所
和其他长期资产支付的        8,436,483.33     123,942,983.27      -93.19%
                                                                           致。
现金
投资支付的现金           5,708,470,000.00   4,351,554,040.00      31.18% 主要系公司本期购买理财产品份额增加所致。
分配股利、利润或偿付利
                           16,945,425.00       1,413,750.00     1098.62% 主要系公司本期偿付贷款利息增加所致。
息支付的现金


二、重要事项进展情况及其影响和解决方案的分析说明

□ 适用 √ 不适用
股份回购的实施进展情况
□ 适用 √ 不适用
采用集中竞价方式减持回购股份的实施进展情况
□ 适用 √ 不适用


三、公司实际控制人、股东、关联方、收购人以及公司等承诺相关方在报告期内超期未履行
完毕的承诺事项

□ 适用 √ 不适用
公司报告期不存在公司实际控制人、股东、关联方、收购人以及公司等承诺相关方在报告期内超期未履行完毕的承诺事项。


四、对 2019 年 1-6 月经营业绩的预计

□ 适用 √ 不适用


五、以公允价值计量的金融资产

□ 适用 √ 不适用


六、违规对外担保情况

□ 适用 √ 不适用
公司报告期无违规对外担保情况。


                                                           7
                                                                中公教育科技股份有限公司 2019 年第一季度报告全文


七、控股股东及其关联方对上市公司的非经营性占用资金情况

□ 适用 √ 不适用
公司报告期不存在控股股东及其关联方对上市公司的非经营性占用资金。


八、报告期内接待调研、沟通、采访等活动登记表

√ 适用 □ 不适用

     接待时间          接待方式   接待对象类型                          调研的基本情况索引

                                                 公司于 2019 年 2 月 20 日在巨潮资讯网(http://www.cninfo.com.cn)上
 2019 年 02 月 18 日   实地调研      机构
                                                 披露的《2019 年 2 月 18 日投资者关系活动记录表》(编号:2019-001)




                                                        8
                                                        中公教育科技股份有限公司 2019 年第一季度报告全文




                                     第四节 财务报表

一、财务报表

1、合并资产负债表

编制单位:中公教育科技股份有限公司
                                       2019 年 03 月 31 日
                                                                                                    单位:元

                  项目                 2019 年 3 月 31 日                   2018 年 12 月 31 日

 流动资产:

     货币资金                                       534,173,870.25                        648,711,545.32

     结算备付金

     拆出资金

     交易性金融资产                                5,143,610,000.00

     以公允价值计量且其变动计入当
 期损益的金融资产

     衍生金融资产

     应收票据及应收账款                               9,583,917.55                          6,804,330.67

       其中:应收票据

              应收账款                                9,583,917.55                          6,804,330.67

     预付款项                                         2,474,900.27                          1,482,923.00

     应收保费

     应收分保账款

     应收分保合同准备金

     其他应收款                                      44,056,300.57                         80,712,327.58

       其中:应收利息                                   799,652.77                         42,203,874.33

              应收股利

     买入返售金融资产

     存货                                                   18,403.42                             20,062.46

     合同资产

     持有待售资产

     一年内到期的非流动资产

     其他流动资产                                    82,332,827.97                      2,332,281,314.29



                                               9
                                             中公教育科技股份有限公司 2019 年第一季度报告全文


流动资产合计                            5,816,250,220.03                    3,070,012,503.32

非流动资产:

    发放贷款和垫款

    债权投资                            1,856,937,671.91

    可供出售金融资产                                                          162,800,000.00

    其他债权投资

    持有至到期投资

    长期应收款

    长期股权投资

    其他权益工具投资                     162,800,000.00

    其他非流动金融资产

    投资性房地产                         769,312,757.48                       773,542,368.65

    固定资产                             713,692,315.55                       699,100,602.20

    在建工程                             101,808,168.00                        91,371,160.15

    生产性生物资产

    油气资产

    使用权资产

    无形资产                             202,684,982.95                       204,424,848.76

    开发支出

    商誉                                  99,867,720.38                        99,867,720.38

    长期待摊费用                         220,255,479.94                       254,711,893.55

    递延所得税资产                         7,597,068.84                        10,080,515.37

    其他非流动资产                         9,383,300.00                     1,836,159,908.85

非流动资产合计                          4,144,339,465.05                    4,132,059,017.91

资产总计                                9,960,589,685.08                    7,202,071,521.23

流动负债:

    短期借款                            1,967,000,000.00                    1,607,000,000.00

    向中央银行借款

    拆入资金

    交易性金融负债

    以公允价值计量且其变动计入当
期损益的金融负债

    衍生金融负债

    应付票据及应付账款                    62,378,990.25                       144,564,705.50




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                                       中公教育科技股份有限公司 2019 年第一季度报告全文


    预收款项                      4,360,176,185.51                    1,920,139,853.63

    卖出回购金融资产款

    吸收存款及同业存放

    代理买卖证券款

    代理承销证券款

    应付职工薪酬                   259,540,897.99                       287,054,391.82

    应交税费                        61,250,448.40                       145,802,041.37

    其他应付款                      80,296,877.88                        46,791,123.73

      其中:应付利息                10,056,097.51                         3,924,585.00

           应付股利

    应付手续费及佣金

    应付分保账款

    合同负债

    持有待售负债

    一年内到期的非流动负债

    其他流动负债

流动负债合计                      6,790,643,400.03                    4,151,352,116.05

非流动负债:

    保险合同准备金

    长期借款

    应付债券

      其中:优先股

           永续债

    租赁负债

    长期应付款

    长期应付职工薪酬

    预计负债

    递延收益

    递延所得税负债                  96,103,727.38                        96,767,500.18

    其他非流动负债

非流动负债合计                      96,103,727.38                        96,767,500.18

负债合计                          6,886,747,127.41                    4,248,119,616.23

所有者权益:

    股本                           103,807,623.00                       103,807,623.00



                             11
                                                            中公教育科技股份有限公司 2019 年第一季度报告全文


     其他权益工具

       其中:优先股

               永续债

     资本公积                                          1,158,231,049.61                     1,144,781,049.50

     减:库存股

     其他综合收益

     专项储备

     盈余公积                                            45,000,000.00                         45,000,000.00

     一般风险准备

     未分配利润                                        1,766,803,885.06                     1,660,363,232.50

 归属于母公司所有者权益合计                            3,073,842,557.67                     2,953,951,905.00

     少数股东权益

 所有者权益合计                                        3,073,842,557.67                     2,953,951,905.00

 负债和所有者权益总计                                  9,960,589,685.08                     7,202,071,521.23


法定代表人:王振东                   主管会计工作负责人:石磊                         会计机构负责人:罗雪


2、母公司资产负债表

                                                                                                      单位:元

                  项目                    2019 年 3 月 31 日                    2018 年 12 月 31 日

流动资产:

    货币资金                                              32,001,868.84                          5,304,519.61

    交易性金融资产

    以公允价值计量且其变动计入当期
损益的金融资产

    衍生金融资产

    应收票据及应收账款                                      3,820,199.70

      其中:应收票据

             应收账款                                       3,820,199.70

    预付款项

    其他应收款                                          1,647,374,437.73                     2,084,332,624.85

      其中:应收利息

             应收股利                                   1,550,000,000.00                     1,550,000,000.00

    存货

    合同资产


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                                               中公教育科技股份有限公司 2019 年第一季度报告全文


    持有待售资产

    一年内到期的非流动资产

    其他流动资产                               1,692,317.53                        1,222,565.30

流动资产合计                               1,684,888,823.80                    2,090,859,709.76

非流动资产:

    债权投资

    可供出售金融资产                                                             112,800,000.00

    其他债权投资

    持有至到期投资

    长期应收款

    长期股权投资                          18,582,307,907.14                   18,582,307,907.14

    其他权益工具投资                        112,800,000.00

    其他非流动金融资产

    投资性房地产                            474,994,325.14                       477,825,678.61

    固定资产

    在建工程

    生产性生物资产

    油气资产

    使用权资产

    无形资产

    开发支出

    商誉

    长期待摊费用

    递延所得税资产

    其他非流动资产

非流动资产合计                            19,170,102,232.28                   19,172,933,585.75

资产总计                                  20,854,991,056.08                   21,263,793,295.51

流动负债:

    短期借款                                131,000,000.00                       216,000,000.00

    交易性金融负债

    以公允价值计量且其变动计入当期
损益的金融负债

    衍生金融负债

    应付票据及应付账款                       17,981,302.89                        19,854,802.89




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                                       中公教育科技股份有限公司 2019 年第一季度报告全文


    预收款项

    合同负债

    应付职工薪酬

    应交税费                           1,343,996.00                        4,001,488.81

    其他应付款                      119,202,024.35                       429,514,485.93

      其中:应付利息

               应付股利                                                  319,931,024.40

    持有待售负债

    一年内到期的非流动负债

    其他流动负债

流动负债合计                        269,527,323.24                       669,370,777.63

非流动负债:

    长期借款

    应付债券

      其中:优先股

               永续债

    租赁负债

    长期应付款

    长期应付职工薪酬

    预计负债

    递延收益

    递延所得税负债

    其他非流动负债

非流动负债合计

负债合计                            269,527,323.24                       669,370,777.63

所有者权益:

    股本                           6,167,399,389.00                    6,167,399,389.00

    其他权益工具

      其中:优先股

               永续债

    资本公积                      12,775,326,370.33                   12,775,326,370.33

    减:库存股

    其他综合收益

    专项储备



                             14
                                                          中公教育科技股份有限公司 2019 年第一季度报告全文


    盈余公积                                           219,269,455.48                       219,269,455.48

    未分配利润                                        1,423,468,518.03                    1,432,427,303.07

所有者权益合计                                       20,585,463,732.84                   20,594,422,517.88

负债和所有者权益总计                                 20,854,991,056.08                   21,263,793,295.51


3、合并利润表

                                                                                                  单位:元

                            项目                              本期发生额               上期发生额

 一、营业总收入                                                  1,311,632,662.04          810,005,858.65

     其中:营业收入                                              1,311,632,662.04          810,005,858.65

          利息收入

          已赚保费

          手续费及佣金收入

 二、营业总成本                                                  1,212,555,458.51          875,660,159.11

     其中:营业成本                                                547,540,054.15          362,596,676.76

          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

          税金及附加                                                 7,017,678.96            3,534,119.16

          销售费用                                                 289,279,257.52          226,506,041.61

          管理费用                                                 221,635,553.09          185,805,968.96

          研发费用                                                 109,361,694.09           89,385,913.59

          财务费用                                                  37,721,220.70            7,831,439.03

               其中:利息费用                                       23,076,937.51            1,411,751.99

                     利息收入                                            192,872.85           273,930.05

          资产减值损失

          信用减值损失

     加:其他收益                                                         33,195.73

         投资收益(损失以“-”号填列)                             32,216,225.92           14,531,265.22

         其中:对联营企业和合营企业的投资收益



                                                15
                                                         中公教育科技股份有限公司 2019 年第一季度报告全文


        汇兑收益(损失以“-”号填列)

        净敞口套期收益(损失以“-”号填列)

        公允价值变动收益(损失以“-”号填列)

        资产处置收益(损失以“-”号填列)

三、营业利润(亏损以“-”号填列)                               131,326,625.18           -51,123,035.24

    加:营业外收入                                                  337,999.26               188,004.79

    减:营业外支出                                                    17,195.86             1,000,002.30

四、利润总额(亏损总额以“-”号填列)                           131,647,428.58           -51,935,032.75

    减:所得税费用                                                25,453,946.30                1,666.23

五、净利润(净亏损以“-”号填列)                               106,193,482.28           -51,936,698.98

  (一)按经营持续性分类

    1.持续经营净利润(净亏损以“-”号填列)                     106,193,482.28           -51,936,698.98

    2.终止经营净利润(净亏损以“-”号填列)

  (二)按所有权属分类

    1.归属于母公司所有者的净利润                                 106,193,482.28           -51,936,698.98

    2.少数股东损益

六、其他综合收益的税后净额

  归属母公司所有者的其他综合收益的税后净额

    (一)不能重分类进损益的其他综合收益

          1.重新计量设定受益计划变动额

          2.权益法下不能转损益的其他综合收益

          3.其他权益工具投资公允价值变动

          4.企业自身信用风险公允价值变动

          5.其他

    (二)将重分类进损益的其他综合收益

          1.权益法下可转损益的其他综合收益

          2.其他债权投资公允价值变动

          3.可供出售金融资产公允价值变动损益

          4.金融资产重分类计入其他综合收益的金额

          5.持有至到期投资重分类为可供出售金融资产损益

          6.其他债权投资信用减值准备

          7.现金流量套期储备

          8.外币财务报表折算差额

          9.其他



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                                                              中公教育科技股份有限公司 2019 年第一季度报告全文


   归属于少数股东的其他综合收益的税后净额

 七、综合收益总额                                                       106,193,482.28          -51,936,698.98

     归属于母公司所有者的综合收益总额                                   106,193,482.28          -51,936,698.98

     归属于少数股东的综合收益总额

 八、每股收益:

     (一)基本每股收益                                                           0.02                     -0.01

     (二)稀释每股收益                                                           0.02                     -0.01

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


法定代表人:王振东                        主管会计工作负责人:石磊                        会计机构负责人:罗雪


4、母公司利润表

                                                                                                       单位:元

                            项目                                     本期发生额              上期发生额

 一、营业收入                                                             3,638,285.43           68,648,329.43

     减:营业成本                                                         2,831,353.47           63,715,421.89

         税金及附加                                                       1,162,081.73              999,855.33

         销售费用                                                                                 1,851,918.54

         管理费用                                                         8,603,635.27            3,236,961.66

         研发费用

         财务费用                                                                                 4,129,041.06

             其中:利息费用

                     利息收入

         资产减值损失                                                                              -287,602.63

         信用减值损失

     加:其他收益                                                                                   682,452.51

         投资收益(损失以“-”号填列)                                                         179,112,459.19

         其中:对联营企业和合营企业的投资收益

         净敞口套期收益(损失以“-”号填列)

         公允价值变动收益(损失以“-”号填列)

         资产处置收益(损失以“-”号填列)

 二、营业利润(亏损以“-”号填列)                                       -8,958,785.04         174,797,645.28

     加:营业外收入                                                                               1,068,661.21

     减:营业外支出                                                                                       243.06

 三、利润总额(亏损总额以“-”号填列)                                   -8,958,785.04         175,866,063.43


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                                                         中公教育科技股份有限公司 2019 年第一季度报告全文


     减:所得税费用

 四、净利润(净亏损以“-”号填列)                               -8,958,785.04           175,866,063.43

     (一)持续经营净利润(净亏损以“-”号填列)                 -8,958,785.04           175,866,063.43

     (二)终止经营净利润(净亏损以“-”号填列)

 五、其他综合收益的税后净额

     (一)不能重分类进损益的其他综合收益

          1.重新计量设定受益计划变动额

          2.权益法下不能转损益的其他综合收益

          3.其他权益工具投资公允价值变动

          4.企业自身信用风险公允价值变动

          5.其他

     (二)将重分类进损益的其他综合收益

          1.权益法下可转损益的其他综合收益

          2.其他债权投资公允价值变动

          3.可供出售金融资产公允价值变动损益

          4.金融资产重分类计入其他综合收益的金额

          5.持有至到期投资重分类为可供出售金融资产损益

          6.其他债权投资信用减值准备

          7.现金流量套期储备

          8.外币财务报表折算差额

          9.其他

 六、综合收益总额                                                 -8,958,785.04           175,866,063.43

 七、每股收益:

     (一)基本每股收益

     (二)稀释每股收益


5、合并现金流量表

                                                                                                 单位:元

                          项目                                本期发生额               上期发生额

 一、经营活动产生的现金流量:

     销售商品、提供劳务收到的现金                                3,787,712,684.29       2,977,216,067.56

     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



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                                                          中公教育科技股份有限公司 2019 年第一季度报告全文


    收到原保险合同保费取得的现金

    收到再保险业务现金净额

    保户储金及投资款净增加额

    处置以公允价值计量且其变动计入当期损益的金融资产净
增加额

    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

    代理买卖证券收到的现金净额

    收到的税费返还

    收到其他与经营活动有关的现金                                       226,068.58             273,949.77

经营活动现金流入小计                                              3,787,938,752.87       2,977,490,017.33

    购买商品、接受劳务支付的现金                                   244,466,417.21          134,691,207.32

    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

    为交易目的而持有的金融资产净增加额

    拆出资金净增加额

    支付利息、手续费及佣金的现金

    支付保单红利的现金

    支付给职工以及为职工支付的现金                                 801,689,160.29          585,940,040.98

    支付的各项税费                                                 143,983,256.22           99,825,681.85

    支付其他与经营活动有关的现金                                   175,055,945.24          102,958,268.28

经营活动现金流出小计                                              1,365,194,778.96         923,415,198.43

经营活动产生的现金流量净额                                        2,422,743,973.91       2,054,074,818.90

二、投资活动产生的现金流量:

    收回投资收到的现金                                            2,817,530,000.00       3,676,160,000.00

    取得投资收益收到的现金                                          16,682,775.57           14,531,265.22

    处置固定资产、无形资产和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                                              2,834,212,775.57       3,690,691,265.22

    购建固定资产、无形资产和其他长期资产支付的现金                   8,436,483.33          123,942,983.27

    投资支付的现金                                                5,708,470,000.00       4,351,554,040.00




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                                                   中公教育科技股份有限公司 2019 年第一季度报告全文


     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的现金

 投资活动现金流出小计                                      5,716,906,483.33       4,475,497,023.27

 投资活动产生的现金流量净额                               -2,882,693,707.76        -784,805,758.05

 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                                     360,000,000.00

     发行债券收到的现金

     收到其他与筹资活动有关的现金

 筹资活动现金流入小计                                       360,000,000.00

     偿还债务支付的现金

     分配股利、利润或偿付利息支付的现金                      16,945,425.00            1,413,750.00

     其中:子公司支付给少数股东的股利、利润

     支付其他与筹资活动有关的现金

 筹资活动现金流出小计                                        16,945,425.00            1,413,750.00

 筹资活动产生的现金流量净额                                 343,054,575.00           -1,413,750.00

 四、汇率变动对现金及现金等价物的影响

 五、现金及现金等价物净增加额                               -116,895,158.85       1,267,855,310.85

     加:期初现金及现金等价物余额                           651,069,029.10          189,046,459.85

 六、期末现金及现金等价物余额                               534,173,870.25        1,456,901,770.70


6、母公司现金流量表

                                                                                            单位:元

                          项目                       本期发生额                上期发生额

 一、经营活动产生的现金流量:

     销售商品、提供劳务收到的现金                                                    83,320,504.29

     收到的税费返还

     收到其他与经营活动有关的现金                        440,714,643.28              87,212,100.00

 经营活动现金流入小计                                    440,714,643.28             170,532,604.29

     购买商品、接受劳务支付的现金                                                   381,731,268.89

     支付给职工以及为职工支付的现金                          895,723.48               2,648,100.00

     支付的各项税费                                        4,034,858.95               3,239,360.31



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                                                           中公教育科技股份有限公司 2019 年第一季度报告全文


     支付其他与经营活动有关的现金                                  1,043,539.47               2,134,500.00

经营活动现金流出小计                                               5,974,121.90             389,753,229.20

经营活动产生的现金流量净额                                       434,740,521.38            -219,220,624.91

二、投资活动产生的现金流量:

     收回投资收到的现金                                                                     100,000,000.00

     取得投资收益收到的现金                                                                 179,112,459.19

     处置固定资产、无形资产和其他长期资产收回的现金净
                                                                                               104,749.53


     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                                                                76,919.02

投资活动现金流入小计                                                                        279,294,127.74

     购建固定资产、无形资产和其他长期资产支付的现金                1,929,500.00

     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                                               1,929,500.00

投资活动产生的现金流量净额                                         -1,929,500.00            279,294,127.74

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                                                                      40,000,000.00

     发行债券收到的现金

     收到其他与筹资活动有关的现金

筹资活动现金流入小计                                                                         40,000,000.00

     偿还债务支付的现金                                           85,000,000.00             174,000,000.00

     分配股利、利润或偿付利息支付的现金                          319,931,024.40               4,129,041.06

     支付其他与筹资活动有关的现金                                  1,182,647.75

筹资活动现金流出小计                                             406,113,672.15             178,129,041.06

筹资活动产生的现金流量净额                                       -406,113,672.15           -138,129,041.06

四、汇率变动对现金及现金等价物的影响

五、现金及现金等价物净增加额                                      26,697,349.23             -78,055,538.23

     加:期初现金及现金等价物余额                                  5,304,519.61             137,555,844.53

六、期末现金及现金等价物余额                                      32,001,868.84              59,500,306.30




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二、财务报表调整情况说明

1、首次执行新金融工具准则、新收入准则、新租赁准则调整首次执行当年年初财务报表相关情况

√ 适用 □ 不适用
合并资产负债表
                                                                                                    单位:元

                项目            2018 年 12 月 31 日          2019 年 1 月 1 日             调整数

 流动资产:

     货币资金                           648,711,545.32               648,711,545.32

     结算备付金

     拆出资金

     交易性金融资产                   不适用                       2,252,670,000.00       2,252,670,000.00

     以公允价值计量且其变动计
                                                                  不适用
 入当期损益的金融资产

     衍生金融资产

     应收票据及应收账款                   6,804,330.67                 7,042,453.33            238,122.66

       其中:应收票据

              应收账款                    6,804,330.67                 7,042,453.33            238,122.66

     预付款项                             1,482,923.00                 1,482,923.00

     应收保费

     应收分保账款

     应收分保合同准备金

     其他应收款                          80,712,327.58                39,115,348.64         -41,596,978.94

       其中:应收利息                    42,203,874.33                     537,152.77       -41,666,721.56

              应收股利

     买入返售金融资产

     存货                                      20,062.46                    20,062.46

     合同资产                         不适用

     持有待售资产

     一年内到期的非流动资产

     其他流动资产                     2,332,281,314.29                79,611,314.29      -2,252,670,000.00

 流动资产合计                         3,070,012,503.32             3,028,653,647.04         -41,358,856.28

 非流动资产:

     发放贷款和垫款

     债权投资                         不适用                       1,841,666,721.56       1,841,666,721.56


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                                                  中公教育科技股份有限公司 2019 年第一季度报告全文


    可供出售金融资产            162,800,000.00           不适用                   -162,800,000.00

    其他债权投资               不适用

    持有至到期投资                                       不适用

    长期应收款

    长期股权投资

    其他权益工具投资           不适用                      162,800,000.00          162,800,000.00

    其他非流动金融资产         不适用

    投资性房地产                773,542,368.65             773,542,368.65

    固定资产                    699,100,602.20             699,100,602.20

    在建工程                     91,371,160.15              91,371,160.15

    生产性生物资产

    油气资产

    使用权资产                 不适用

    无形资产                    204,424,848.76             204,424,848.76

    开发支出

    商誉                         99,867,720.38              99,867,720.38

    长期待摊费用                254,711,893.55             254,711,893.55

    递延所得税资产               10,080,515.37              10,019,820.37              -60,695.00

    其他非流动资产             1,836,159,908.85             36,159,908.85       -1,800,000,000.00

非流动资产合计                 4,132,059,017.91           4,173,665,044.47          41,606,026.56

资产总计                       7,202,071,521.23           7,202,318,691.51            247,170.28

流动负债:

    短期借款                   1,607,000,000.00           1,607,000,000.00

    向中央银行借款

    拆入资金

    交易性金融负债             不适用

    以公允价值计量且其变动计
                                                         不适用
入当期损益的金融负债

    衍生金融负债

    应付票据及应付账款          144,564,705.50             144,564,705.50

    预收款项                   1,920,139,853.63           1,920,139,853.63

    卖出回购金融资产款

    吸收存款及同业存放

    代理买卖证券款




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                                                中公教育科技股份有限公司 2019 年第一季度报告全文


    代理承销证券款

    应付职工薪酬              287,054,391.82             287,054,391.82

    应交税费                  145,802,041.37             145,802,041.37

    其他应付款                 46,791,123.73              46,791,123.73

      其中:应付利息            3,924,585.00               3,924,585.00

            应付股利

    应付手续费及佣金

    应付分保账款

    合同负债                 不适用

    持有待售负债

    一年内到期的非流动负债

    其他流动负债

流动负债合计                 4,151,352,116.05           4,151,352,116.05

非流动负债:

    保险合同准备金

    长期借款

    应付债券

      其中:优先股

            永续债

    租赁负债                 不适用

    长期应付款

    长期应付职工薪酬

    预计负债

    递延收益

    递延所得税负债             96,767,500.18              96,767,500.18

    其他非流动负债

非流动负债合计                 96,767,500.18              96,767,500.18

负债合计                     4,248,119,616.23           4,248,119,616.23

所有者权益:

    股本                      103,807,623.00             103,807,623.00

    其他权益工具

      其中:优先股

            永续债

    资本公积                 1,144,781,049.50           1,144,781,049.50



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                                                                   中公教育科技股份有限公司 2019 年第一季度报告全文


        减:库存股

        其他综合收益

        专项储备

        盈余公积                                45,000,000.00                  45,000,000.00

        一般风险准备

        未分配利润                            1,660,363,232.50              1,660,610,402.78              247,170.28

 归属于母公司所有者权益合计                   2,953,951,905.00              2,954,199,075.28              247,170.28

        少数股东权益

 所有者权益合计                               2,953,951,905.00              2,954,199,075.28              247,170.28

 负债和所有者权益总计                         7,202,071,521.23              7,202,318,691.51              247,170.28

调整情况说明
2017 年 3 月 31 日,财政部修订了《企业会计准则第 22 号—金融工具确认和计量》、《企业会计准则第 23 号—金融资产
转移》、《企业会计准则第 24 号—套期会计》及《企业会计准则第 37 号—金融工具列报》,并要求境内上市公司自 2019 年
1 月 1 日起施行。准则规定,在准则实施日,企业应当按照规定对金融工具进行分类和计量,涉及前期比较财务报表数据
与本准则要求不一致的,无需调整。金融工具原账面价值和在本准则实施日的新账面价值之间的差额,需要调整 2019 年初
留存收益、其他综合收益及财务报表其他项目金额。


母公司资产负债表
                                                                                                             单位:元

               项目            2018 年 12 月 31 日               2019 年 1 月 1 日               调整数

 流动资产:

        货币资金                          5,304,519.61                     5,304,519.61

        交易性金融资产               不适用

        以公允价值计量且其
 变动计入当期损益的金融                                              不适用
 资产

        衍生金融资产

        应收票据及应收账款

          其中:应收票据

                 应收账款

        预付款项

        其他应收款                    2,084,332,624.85                 2,084,332,624.85

          其中:应收利息

                 应收股利             1,550,000,000.00                 1,550,000,000.00

        存货

        合同资产                     不适用



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                                                     中公教育科技股份有限公司 2019 年第一季度报告全文


       持有待售资产

       一年内到期的非流动
资产

       其他流动资产              1,222,565.30               1,222,565.30

流动资产合计                 2,090,859,709.76           2,090,859,709.76

非流动资产:

       债权投资             不适用

       可供出售金融资产        112,800,000.00          不适用                        -112,800,000.00

       其他债权投资         不适用

       持有至到期投资                                  不适用

       长期应收款

       长期股权投资         18,582,307,907.14          18,582,307,907.14

       其他权益工具投资     不适用                        112,800,000.00              112,800,000.00

       其他非流动金融资产   不适用

       投资性房地产           477,825,678.61              477,825,678.61

       固定资产

       在建工程

       生产性生物资产

       油气资产

       使用权资产           不适用

       无形资产

       开发支出

       商誉

       长期待摊费用

       递延所得税资产

       其他非流动资产

非流动资产合计              19,172,933,585.75          19,172,933,585.75

资产总计                    21,263,793,295.51          21,263,793,295.51

流动负债:

       短期借款               216,000,000.00              216,000,000.00

       交易性金融负债       不适用

       以公允价值计量且其
变动计入当期损益的金融                                 不适用
负债

       衍生金融负债


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                                                     中公教育科技股份有限公司 2019 年第一季度报告全文


       应付票据及应付账款      19,854,802.89               19,854,802.89

       预收款项

       合同负债             不适用

       应付职工薪酬

       应交税费                  4,001,488.81               4,001,488.81

       其他应付款             429,514,485.93              429,514,485.93

         其中:应付利息

              应付股利        319,931,024.40              319,931,024.40

       持有待售负债

       一年内到期的非流动
负债

       其他流动负债

流动负债合计                  669,370,777.63              669,370,777.63

非流动负债:

       长期借款

       应付债券

         其中:优先股

              永续债

       租赁负债             不适用

       长期应付款

       长期应付职工薪酬

       预计负债

       递延收益

       递延所得税负债

       其他非流动负债

非流动负债合计

负债合计                      669,370,777.63              669,370,777.63

所有者权益:

       股本                  6,167,399,389.00           6,167,399,389.00

       其他权益工具

         其中:优先股

              永续债

       资本公积             12,775,326,370.33          12,775,326,370.33

       减:库存股




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                                                              中公教育科技股份有限公司 2019 年第一季度报告全文


     其他综合收益

     专项储备

     盈余公积                          219,269,455.48               219,269,455.48

     未分配利润                       1,432,427,303.07            1,432,427,303.07

 所有者权益合计                      20,594,422,517.88           20,594,422,517.88

 负债和所有者权益总计                21,263,793,295.51           21,263,793,295.51

调整情况说明
2017 年 3 月 31 日,财政部修订了《企业会计准则第 22 号—金融工具确认和计量》、《企业会计准则第 23 号—金融资产
转移》、《企业会计准则第 24 号—套期会计》及《企业会计准则第 37 号—金融工具列报》,并要求境内上市公司自 2019 年
1 月 1 日起施行。准则规定,在准则实施日,企业应当按照规定对金融工具进行分类和计量,涉及前期比较财务报表数据
与本准则要求不一致的,无需调整。金融工具原账面价值和在本准则实施日的新账面价值之间的差额,需要调整 2019 年初
留存收益、其他综合收益及财务报表其他项目金额。


2、首次执行新金融工具准则、新租赁准则追溯调整前期比较数据的说明

□ 适用 √ 不适用


三、审计报告

第一季度报告是否经过审计
□ 是 √ 否
公司第一季度报告未经审计。




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