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*ST猛狮(002684)公告正文

猛狮科技:2013年半年度报告

公告日期 2013-08-28
股票简称:*ST猛狮 股票代码:002684
                  广东猛狮电源科技股份有限公司 2013 半年度报告全文广东猛狮电源科技股份有限公司
       2013 半年度报告
        2013 年 08 月
                                      广东猛狮电源科技股份有限公司 2013 半年度报告全文
                   第一节 重要提示、目录和释义
    公司董事会、监事会及董事、监事、高级管理人员保证半年度报告内容的真实、准确、完整,不存在虚假记载、误导性陈述或重大遗漏,并承担个别和连带的法律责任。
    所有董事均已出席了审议本报告的董事会会议。
    公司计划不派发现金红利,不送红股,不以公积金转增股本。
    公司负责人陈乐伍、主管会计工作负责人赖其聪及会计机构负责人(会计主管人员)陈漫群声明:保证本半年度报告中财务报告的真实、准确、完整。
                                                                                                              广东猛狮电源科技股份有限公司 2013 半年度报告全文
                                                                                          目录第一节 重要提示、目录和释义 ...........................................................................................................................................................2第二节 公司简介 ...................................................................................................................................................................................5第三节 会计数据和财务指标摘要 .......................................................................................................................................................7第四节 董事会报告 ...............................................................................................................................................................................8第五节 重要事项 .................................................................................................................................................................................15第六节 股份变动及股东情况 .............................................................................................................................................................19第七节 董事、监事、高级管理人员情况..........................................................................................................................................21第八节 财务报告 .................................................................................................................................................................................22第九节 备查文件目录 .........................................................................................................................................................................89
                                              广东猛狮电源科技股份有限公司 2013 半年度报告全文
                                    释义
                   释义项   指                              释义内容
    公司、本公司、猛狮科技      指   广东猛狮电源科技股份有限公司
    实际控制人                  指   陈再喜、陈银卿、陈乐伍
    柳州动力宝                  指   柳州市动力宝电源科技有限公司,为本公司的全资子公司
    福建动力宝                  指   福建动力宝电源科技有限公司,为本公司的全资子公司
    上海猛狮                    指   上海猛狮车辆配件有限公司,为本公司的全资子公司
    遂宁宏成                    指   遂宁宏成电源科技有限公司,为本公司的全资子公司
    猛狮兆成                    指   汕头猛狮兆成新能源汽车技术有限公司,为本公司的控股子公司
    沪美公司                    指   汕头市澄海区沪美蓄电池有限公司,为本公司控股股东
    猛狮集团                    指   广东猛狮工业集团有限公司,为本公司实际控制人所控制的企业
    整车配套市场                指   为摩托车整车生产商配套提供零部件的市场
    售后更换市场                指   修理或更换摩托车零部件的市场
                                 为高端摩托车提供蓄电池等零配件更换的市场,目前以欧洲、北美、
    高端更换市场                指
                                 日本以及澳大利亚等发达国家和地区为主
    《公司法》                  指   《中华人民共和国公司法》
    《证券法》                  指   《中华人民共和国证券法》
    《公司章程》                指   广东猛狮电源科技股份有限公司《公司章程》
    深交所                      指   深圳证券交易所
    证监局                      指   中国证监会广东监管局
    保荐人、主承销商            指   民生证券股份有限公司
    律师                        指   国浩律师(广州)事务所
    正中珠江、会计师            指   广东正中珠江会计师事务所有限公司
                                                                广东猛狮电源科技股份有限公司 2013 半年度报告全文
                                          第二节 公司简介一、公司简介
    股票简称                 猛狮科技                              股票代码                002684
    股票上市证券交易所       深圳证券交易所
    公司的中文名称           广东猛狮电源科技股份有限公司
    公司的中文简称(如有)   猛狮科技
    公司的外文名称(如有)   GUANGDONG DYNAVOLT POWER TECHNOLOGY CO., LTD.
    公司的法定代表人         陈乐伍二、联系人和联系方式
                                                  董事会秘书                           证券事务代表
    姓名                                 赖其聪                                林影
                                     广东省汕头市澄海区莲河西路(华富工 广东省汕头市澄海区莲河西路(华富工联系地址
                                     业区猛狮蓄电池厂内 1,2,4 幢)         业区猛狮蓄电池厂内 1,2,4 幢)
    电话                                 0754-86989570                         0754-86989570
    传真                                 0754-86989554                         0754-86989554
    电子信箱                             msinfo@dynavolt.net                   msinfo@dynavolt.net三、其他情况1、公司联系方式公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱在报告期是否变化□ 适用 √ 不适用公司注册地址,公司办公地址及其邮政编码,公司网址、电子信箱报告期无变化,具体可参见 2012 年年报。2、信息披露及备置地点信息披露及备置地点在报告期是否变化□ 适用 √ 不适用公司选定的信息披露报纸的名称,登载半年度报告的中国证监会指定网站的网址,公司半年度报告备置地报告期无变化,具体可参见 2012 年年报。
                                                            广东猛狮电源科技股份有限公司 2013 半年度报告全文3、注册变更情况注册情况在报告期是否变更情况□ 适用 √ 不适用公司注册登记日期和地点、企业法人营业执照注册号、税务登记号码、组织机构代码等注册情况在报告期无变化,具体可参见 2012 年年报。4、其他有关资料其他有关资料在报告期是否变更情况□ 适用 √ 不适用
                                                                 广东猛狮电源科技股份有限公司 2013 半年度报告全文
                              第三节 会计数据和财务指标摘要一、主要会计数据和财务指标公司是否因会计政策变更及会计差错更正等追溯调整或重述以前年度会计数据□ 是 √ 否
                                                                                                本报告期比上年同期增减
                                            本报告期                   上年同期
                                                                                                        (%)
    营业收入(元)                                  148,662,232.54              274,183,916.30                       -45.78%
    归属于上市公司股东的净利润(元)                -13,065,795.55               23,824,639.47                      -154.84%归属于上市公司股东的扣除非经常性损
                                                -13,701,048.11               22,491,653.59                      -160.92%益的净利润(元)
    经营活动产生的现金流量净额(元)                -50,291,228.58                -5,715,040.23                     779.98%
    基本每股收益(元/股)                                    -0.12                           0.30                   -140.00%
    稀释每股收益(元/股)                                    -0.12                           0.30                   -140.00%
    加权平均净资产收益率(%)                               -2.47%                      9.44%                        -11.91%
                                           本报告期末                  上年度末                 本年末比上年末增减(%)
    总资产(元)                                    869,460,632.67              756,196,092.23                       14.98%
    归属于上市公司股东的净资产(元)                514,556,268.26              536,114,223.81                        -4.02%二、非经常性损益项目及金额
                                                                                                                单位:元
                           项目                                      金额                             说明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
                                                                            182,500.00一标准定额或定量享受的政府补助除外)
    除上述各项之外的其他营业外收入和支出                                        640,170.07
    减:所得税影响额                                                            187,417.51
       少数股东权益影响额(税后)                                                 0.00
    合计                                                                        635,252.56                  --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
                                                             广东猛狮电源科技股份有限公司 2013 半年度报告全文
                                       第四节 董事会报告一、概述
    最近几年,国内电池行业的生存状况发生了较大的变化。2011 年,国内铅蓄电池行业进行环保大整顿,相当大部分企业因环保不达标而被关闭或停产整顿,铅蓄电池供应紧缺。中国是世界铅蓄电池市场的主要供应国,国外客户担心中国的行业环保大整顿在 2012 年仍会持续,因此在 2012 年上半年提前和加量下单,而下半年由于欧债危机的影响,国外客户重拾金融危机期间的去库存政策,消化此前储备的库存,下单量减少。 2012 年度公司业务的趋势与 2008 年度的金融危机较为一致,均呈现前紧后松的状况,上下半年有较大的差异,而 2013 年度,公司预计将会类似于公司 2009 年的业务趋势,呈现前松后紧的局面。
    公司对 2013 年上半年业绩亏损的原因分析如下:
    1、出口订单减少公司目前产品结构仍然以欧美市场适销型号为主。欧洲市场主要客户如今受困于高库存和经济衰退的担忧中,订单明显低于正常年份;美国客户下单情况基本正常;而亚洲、拉美等新兴发展中国家的市场由于公司暂无专门针对该等市场的产品,因此订单量不太稳定,预计本年公司专为该市场设计的产品面市后,此市场的销售将会上升。
    2、内销开拓受阻
    由于环保整顿中没有过关的企业纷纷转入地下生产,在摩托车电池、电动自行车电池、小型密闭电池和汽车电池等领域对合法生产企业造成巨大的冲击,市场上充斥着低价竞争的各类电池产品,公司国内市场开拓受到冲击。
    3、市场营销费用增加
    为进一步扩大公司摩托车电池在世界范围的影响力,为公司全球销售策略服务,公司在继续赞助猛狮电池征途赛车队参加全国场地越野锦标赛之外,2013 年开始赞助德国 DYNAVOLT INTACT GP 车队参加世界格兰披治摩托车大赛及冠名中国摩托运动协会主办的全国公路摩托车锦标赛,业务宣传费用在 2013 年上半年比去年同期增加超过 170 万元。
    4、子公司增多,管理费用增大
    由于公司报告期内收购了遂宁宏成和猛狮兆成两个公司及福建动力宝即将投入试产的因素,管理费用比上年同期大幅增加超过 700 万元,主要为工资福利、折旧摊销及办公差旅等各项管理支出均有所增加。
                                                                   广东猛狮电源科技股份有限公司 2013 半年度报告全文二、主营业务分析概述公司主要从事各类铅蓄电池产品的研发、生产和销售,主要产品是摩托车起动用电池,产品主要销往欧洲、美国、日本、澳大利亚以及亚洲其他国家的摩托车电池更换市场。主要财务数据同比变动情况
                                                                                                             单位:元
                      本报告期         上年同期        同比增减(%)                         变动原因
                                                                        公司欧洲市场主要客户如今受困于高库存和经济衰
                                                                        退的担忧中,订单明显低于正常年份;亚洲拉美等新
    营业收入            148,662,232.54    274,183,916.30          -45.78% 兴发展中国家市场由于公司暂无专门针对该等市场
                                                                        的产品,因此订单量不太稳定;国内市场受制于非法
                                                                        工厂低价竞争未能取得发展。
    营业成本            116,052,428.61    203,690,826.71          -43.03%
    销售费用             13,337,970.51     10,967,628.81           21.61%
                                                                        主要是工资福利,折旧摊销及办公差旅等各项管理支
    管理费用             31,553,927.76     23,950,831.22           31.74%
                                                                        出均有所增加所致。
    财务费用               4,331,681.88     6,437,097.34          -32.71% 主要是 2012 年上半年借款平均余额较高所致。
    所得税费用            -3,424,696.72     5,339,281.49         -164.14% 由于公司本期亏损所致。
    研发投入               6,084,261.59     6,994,544.04          -13.01% 项目投入进度差异的影响。
    经营活动产生的                                                          主要由于公司营业额下降导致现金流降低以及收购
                     -50,291,228.58    -5,715,040.23          779.98%
    现金流量净额                                                            遂宁宏成后投入营运资金所致。
                                                                        主要由于公司报告期内收购遂宁宏成及猛狮兆成支投资活动产生的
                    -140,055,094.60   -42,225,674.13          231.68% 付现金及福建动力宝和遂宁宏成建设资金投入增加现金流量净额
                                                                        所致。
    筹资活动产生的                                                          主要由于上年同期公开发行股票募集资金增加了当
                    157,942,726.43    260,366,838.46          -39.34%
    现金流量净额                                                            期的筹资活动产生的现金流量净额。
    现金及现金等价                                                          上述三项共同作用下,报告期现金及现金等价物净增
                     -32,403,596.75   212,426,124.10         -115.25%
    物净增加额                                                              加额比上年同期大幅减少。公司报告期利润构成或利润来源发生重大变动□ 适用 √ 不适用公司报告期利润构成或利润来源没有发生重大变动。公司招股说明书、募集说明书和资产重组报告书等公开披露文件中披露的未来发展与规划延续至报告期内的情况□ 适用 √ 不适用公司招股说明书、募集说明书和资产重组报告书等公开披露文件中没有披露未来发展与规划延续至报告期内的情况。公司回顾总结前期披露的经营计划在报告期内的进展情况子公司福建动力宝的建设即将完成设备安装调试,在 2013 年第三季度可以开始进入投料试产阶段。
                                                                广东猛狮电源科技股份有限公司 2013 半年度报告全文三、主营业务构成情况
                                                                                                       单位:元
                                                                  营业收入比上年 营业成本比上年 毛利率比上年同
                   营业收入         营业成本        毛利率(%)
                                                                  同期增减(%) 同期增减(%)     期增减(%)分行业
    铅蓄电池行业      144,459,892.84   115,539,455.65        20.02%          -44.78%        -41.21%          -0.2%分产品
    纳米胶体电池       19,729,468.33    13,547,387.53        31.33%          -62.49%        -60.37%          -0.11%
    非胶体电池系列    124,730,424.51   101,992,068.12        18.23%          -40.32%        -37.17%         -0.18%分地区
    出口销售          128,194,693.90   103,067,197.51         19.6%          -44.92%        -40.75%         -0.22%
    国内销售           16,265,198.94    12,472,258.14        23.32%          -43.66%        -44.71%          0.07%四、核心竞争力分析
    公司凭借强大的开发能力和同步研发能力,根据市场需求开发出了适用于自身的生产设备,并自主研发和储备了多项蓄电池先进技术,形成了一系列独特的生产工艺,有效地提升了产品的品质和性能,大大加快了公司新产品的研发和生产周期。公司已成功开发出超过 400 种规格型号的起动用电池,在起动电池领域的产品规格型号基本可以满足市场上现有摩托车的要求,很大程度上满足了欧美发达国家的高端摩托车起动电池更换市场“品种多,批量小,性能高,要求交货期短、个性化”的要求,能够为客户提供“一站式”的服务。
    公司持续优化纳米胶体电池的的配胶、灌胶、化成技术,使铅酸蓄电池的方便性、耐用性、可靠性、安全性大为提高。凭借优越的性能和质量,公司纳米胶体电池销售额迅速增长,在欧美等主要高端摩托车消费市场逐渐确立了高科技换代产品的市场地位,并逐步为亚洲和南美市场接受,从而使公司具有较强的产品优势。
    福建动力宝及本期收购的遂宁宏成投产后,公司将有充足的胶体电池及专门针对亚非拉新兴发展中国家市场的新型电池产能,可以提高公司在全球市场的供应能力及市场占有率。五、投资状况分析1、募集资金使用情况(1)募集资金总体使用情况
                                                                                                     单位:万元
    募集资金总额                                                                                          25,402.29
    报告期投入募集资金总额                                                                                          0
    已累计投入募集资金总额                                                                                25,338.56
    报告期内变更用途的募集资金总额                                                                                  0
    累计变更用途的募集资金总额                                                                                      0
    累计变更用途的募集资金总额比例(%)                                                                         0%
                                                                       广东猛狮电源科技股份有限公司 2013 半年度报告全文
                                              募集资金总体使用情况说明2012 年 7 月 4 日召开的公司第四届董事会第九次会议审议通过《关于公司以募集资金置换预先已投入募集资金投资项目的自筹资金的议案》、《关于变更公司募集资金投资项目“年产 60 万千伏安时纳米高能免维护起动用和动力用电池新建项目”投资规模并使用超募资金补充该项目建设资金缺口的议案》及《关于公司使用部分超募资金提前偿还银行贷款的议案》,分别将募集资金中的 149,080,477.51 元置换上述公司预先已投入募集资金投资项目的同等金额的自筹资金、超额募集资金中的 5,432.29 万元增加投资建设“年产 60 万千伏安时纳米高能免维护起动用和动力用电池新建项目”以及超额募集资金中的 5,000.00 万元偿还了民生银行短期借款。(2)募集资金承诺项目情况
                                                                                                                        单位:万元
                       是否已变                                                截至期末 项目达到                         项目可行
                                  募集资金 调整后投                截至期末                         本报告期
    承诺投资项目和超募资 更项目                             本报告期               投资进度 预定可使                是否达到 性是否发
                                  承诺投资 资总额                  累计投入                         实现的效
       金投向          (含部分                          投入金额               (%)(3)= 用状态日                预计效益 生重大变
                                    总额       (1)                 金额(2)                            益
                        变更)                                                   (2)/(1)        期                           化承诺投资项目
    年产 60 万千伏安时纳                                                                      2013 年
    米高能免维护起动用和 否             14,970 20,402.29           0 20,338.56      99.69% 09 月 30             0
    动力用电池新建项目                                                                        日
    承诺投资项目小计          --        14,970 20,402.29               20,338.56      --           --                  --        --超募资金投向
                                                                                          2013 年
    补充募投项目资金缺口               5,432.29                    0 5,432.29         100% 09 月 30             0
                                                                                          日
    归还银行贷款(如有)      --         5,000                            5,000       100%         --      --          --        --
    超募资金投向小计          --      10,432.29                        10,432.29      --           --                  --        --
    合计                      --      25,402.29 20,402.29          0 30,770.85        --           --           0      --        --
                       适用
                       结合公司生产经营需求及财务状况,为提高募集资金使用效率,降低公司财务费用负担,在保证募
                       投项目建设所需要资金的前提下,根据《深圳证券交易所股票上市规则》、《深圳证券交易所中小企
                       业板上市公司规范运作指引》及《中小企业板信息披露业务备忘录第 29 号:超募资金使用及募集资
                       金永久性补充流动资金》等相关规范性文件的规定,经 2012 年 7 月 4 日召开第四届董事会第九次会
                       议审议通过《关于公司使用部分超募资金提前偿还银行贷款的议案》,公司拟使用部分超募资金人民超募资金的金额、用途
                       币 5,000.00 万元提前归还银行贷款。2012 年 7 月 18 日,公司以超募资金 5,000.00 万元偿还了民生及使用进展情况
                       银行短期借款。根据生产经营需求及财务情况,为进一步增加公司核心竞争力,经 2012 年 7 月 4
                       日召开第四届董事会第九次会议审议通过《关于变更公司募集资金投资项目“年产 60 万千伏安时纳
                       米高能免维护起动用和动力用电池新建项目”投资规模并使用超募资金补充该项目建设资金缺口的
                       议案》,公司拟使用超额募集资金 5,432.29 万元增加投资建设“年产 60 万千伏安时纳米高能免维护
                       起动用和动力用电池新建项目”。2012 年 7 月 26 日,公司将超募资金 5,432.29 万元转入福建动力宝
                       开设的募集资金监管专户。
                                                                           广东猛狮电源科技股份有限公司 2013 半年度报告全文募集资金投资项目实施
                           不适用地点变更情况募集资金投资项目实施
                           不适用方式调整情况
                           适用
                           为提高资金利用率,经 2012 年 7 月 4 日召开了第四届董事会第九次会议审议通过《关于公司以募集
                     资金置换预先已投入募集资金投资项目的自筹资金的议案》,公司计划运用本次募集资金中的募集资金投资项目先期 149,080,477.51 元置换上述公司预先已投入募集资金投资项目的同等金额的自筹资金。公司本次募集
    投入及置换情况       资金置换已履行相关审批及审计程序,置换时间距募集资金到账时间未超过 6 个月。公司本次募集
                           资金置换行为没有与募集资金投资项目的实施计划相抵触,不影响募集资金投资项目正常实施,不
                           存在变相改变募集资金投向,损害股东利益的情况。2012 年 7 月 16 日,公司完成置换手续将募集
                           资金中 149,080,477.51 元从募集资金三方监管专户转至公司普通银行账户。用闲置募集资金暂时补
                           不适用充流动资金情况项目实施出现募集资金
                           不适用结余的金额及原因尚未使用的募集资金用
                           本报告期末全部尚未使用的募集资金均存放于三方监管的募集资金专户内途及去向(3)募集资金项目情况
             募集资金项目概述                                 披露日期                                   披露索引
    募集资金存放与实际使用情况的专项报告                      2013 年 08 月 28 日                        巨潮资讯网2、主要子公司、参股公司分析
                                                                                                                        单位:元
             公司 所处
    公司名称                     主要产品或服务      注册资本        总资产         净资产       营业收入       营业利润       净利润
             类型 行业
                            机动车蓄电池及蓄电
    柳州市动力                  池配件生产,销售,
             子公 铅蓄
    宝电源科技                  出口经营;塑料制品 2000 万        177,366,512.39 42,937,203.21 93,489,070.34 -3,405,905.01 -2,482,912.04
             司     电池
    有限公司                    五金机械制品及配件
                            生产 销售;软件开发福建动力宝
             子公 铅蓄      铅酸蓄电池生产项目
    电源科技有                                        3000 万     349,437,321.70 28,363,414.67          0.00     -760,684.07   -623,121.34
             司     电池    的筹建限公司
    上海猛狮车          车辆
             子公           汽车配件、摩托车配
    辆配件有限          配件                          50 万            59,019.55      55,793.91         0.00        -289.41     611,980.94
             司             件销售
    公司                销售
                                                                             广东猛狮电源科技股份有限公司 2013 半年度报告全文
                               电动车辆(不含小轿
                               车)、电机及相关配件
    汕头猛狮兆                     的科研开发、生产、
                       新能
    成新能源汽 子公                销售和技术服务;新
                       源车                            2000 万     17,362,683.82 15,982,683.82              0.00   -79,186.67     -59,390.38
    车技术有限 司                  能源汽车研发。[经营
                       辆
    公司                           范围中凡涉专项规定
                               持有效专批证件方可
                               经营]
                               生产、销售各类蓄电
                               池及其配件、原材料、
                               机械设备(以上项目
                               及期限以许可证为
                               准)。(以下范围不含
                               前置许可项目,后置
                               许可项目凭许可证或
                               审批文件经营)经营
                               本企业自产产品及技
    遂宁宏成电             新能
                子公           术的出口业务;提供
    源科技有限             源车                            2900 万    128,501,688.13 23,972,138.85     8,045,022.14 -2,433,002.66 -1,822,735.24
                司             相关技术咨询及售后
    公司                   辆
                               服务。经营本企业生
                               产所需要的原辅材
                               料、仪器仪表、机械
                               设备、零配件及技术
                               的进口业务(国家限
                               定公司经营和国家禁
                               止进出口的商品除
                               外,不单列贸易方
                               式)。3、非募集资金投资的重大项目情况
                                                                                                                         单位:万元
                                                                       截至报告期末累计
       项目名称               计划投资总额       本报告期投入金额                                项目进度          项目收益情况
                                                                         实际投入金额
    遂宁宏成                                60,000             12,850.17           12,850.17                 21.42% 项目尚未正式投产
         合计                           60,000             12,850.17           12,850.17            --                  --临时公告披露的指定网站查询日期(如
                                                 2013 年 02 月 05 日有)临时公告披露的指定网站查询索引(如
                                                 http://www.cninfo.com.cn/finalpage/2013-02-05/62109371.PDF有)
                                                                 广东猛狮电源科技股份有限公司 2013 半年度报告全文六、对 2013 年 1-9 月经营业绩的预计2013 年 1-9 月预计的经营业绩情况:业绩亏损业绩亏损
    2013 年 1-9 月净利润亏损(万元)                                      -2,500   至                           -2,0002012 年 1-9 月归属于上市公司股东的净利润(万
                                                                                                             3,047元)
                                               出口订单因为欧洲客户的高库存及欧债危机等原因尚未恢复正常,而在内
                                               销市场受制于混乱的市场秩序,亦未能取得突破。同时,市场推广费用增
    业绩变动的原因说明                             加,员工人数及薪金福利的双重增长,也对公司业绩造成一定的影响。而
                                               且三季度为公司业务的传统淡季,业务趋势预期在三季度暂时不会有太大
                                               的变化。七、公司报告期利润分配实施情况报告期内实施的利润分配方案特别是现金分红方案、资本公积金转增股本方案的执行或调整情况√ 适用 □ 不适用2013 年 5 月 6 日召开《2012 年度股东大会》审议通过了《公司 2012 年度利润分配和资本公积金转增股本预案》。以截至 2012 年 12 月 31 日公司总股本 5,307.60 万股为基数,向全体股东每 10 股派发现金人民币 1.6 元(含税);同时进行资本公积金转增股本,以 5,307.60 万股为基数向全体股东每 10 股转增 10 股,共计转增 5,307.60 万股,转增后公司总股本将增加至 10,615.20 万股。八、报告期内接待调研、沟通、采访等活动登记表报告期内未有接待调研、沟通、采访等活动。
                                                                     广东猛狮电源科技股份有限公司 2013 半年度报告全文
                                              第五节 重要事项一、公司治理情况公司治理实际情况与《公司法》和中国证监会相关规定的要求不存在差异。二、重大诉讼仲裁事项□ 适用 √ 不适用本报告期公司无重大诉讼、仲裁事项。三、媒体质疑情况□ 适用 √ 不适用本报告期公司无媒体普遍质疑事项。四、资产交易事项1、收购资产情况
                                                                           该资产
                                                                           为上市
                                                                                             与交易对
    交易对                                                                    公司贡
          被收购    交易价                                                           是否为 方的关联
    方或最                        进展情 对公司经营的影响 对公司损益          献的净                         披露日期
          或置入    格(万                                                           关联交 关系(适用                 披露索引
    终控制                        况(注 2)   (注 3)       的影响(注 4) 利润占                          (注 5)
           资产      元)                                                               易   关联交易
    方                                                                      净利润
                                                                                               情形
                                                                           总额的
                                                                           比率(%)
                                        本次收购完成后,
                                        将为公司在中国内
                                        陆扩大销售规模提
                                        供必要的优势产                                                                巨潮资讯网
                                        能,符合公司长远                                                              http://www.c遂宁宏
                                        发展战略,有利于                                                              ninfo.com.c
    成电源                         收购完                                                                    2013 年 02
          股权      4,011.47            提升公司的综合竞                    13.95% 否                                 n/finalpage/
    科技有                         成                          -1,822,735.24                                 月 05 日
                                        争优势。目前宏成                                                              2013-02-05/限公司
                                        电源尚未开始正常                                                              62109371.P
                                        生产经营,本次收                                                              DF
                                        购短期内不会对公
                                        司的生产经营产生
                                        重大影响。
                                                                       广东猛狮电源科技股份有限公司 2013 半年度报告全文
                                       本次收购将为公司
                                       未来进入新能源汽                                       交易对方
                                       车行业提供技术和                                       猛狮集团                  巨潮资讯网汕头猛
                                       产品上的储备,符                                       是公司实                  http://www.c狮兆成
                                       合公司发展战略的                                       际控制人                  ninfo.com.c
    新能源                        收购完                                                                       2013 年 02
          股权     1,122.95            需要。目前猛狮兆     -59,390.38        0.45% 是        陈再喜夫                  n/finalpage/
    汽车技                        成                                                                           月 05 日
                                       成尚未形成批量生                                       妇控制的                  2013-02-05/术有限
                                       产能力,本次收购                                       企业,本次                62109372.P公司
                                       在短期内不会对公                                       交易构成                  DF
                                       司的生产经营情况                                       关联交易
                                       产生重大影响。2、企业合并情况公司报告期内收购遂宁宏成和猛狮兆成并将其纳入合并范围,详细情况见上述收购资产情况。五、重大关联交易1、与日常经营相关的关联交易公司报告期内无与日常经营相关的关联交易。2、资产收购、出售发生的关联交易
                                                 转让资    转让资
                                       关联交                        市场公   转让价     关联交    交易损
          关联关   关联交     关联交             产的账    产的评                                             披露日    披露索
    关联方                                易定价                        允价值   格(万     易结算    益(万
            系     易类型     易内容             面价值    估价值                                                 期         引
                                        原则                         (万元) 元)        方式      元)
                                                 (万元) (万元)
                                       本次交
                                                                                                                        巨潮资
                                       易以猛
                                                                                                                        讯网
                                       狮兆成
    汕头猛    本公司                                                                                                        http://w
                                       截至
    狮兆成    实际控                                                                                                        ww.cninf
                                       2012 年                                                               2013 年
    新能源    制人陈   收购股                                                                直接结                         o.com.cn
                              股权     12 月 31 1,122.95             1,122.95 1,122.95                     0 02 月 05
    汽车技    再喜夫   权                                                                    算                             /finalpag
                                       日经审                                                                日
    术有限    妇控制                                                                                                        e/2013-0
                                       计的净
    公司      的企业                                                                                                        2-05/621
                                       资产作
                                                                                                                        09372.P
                                       为定价
                                                                                                                        DF
                                       依据3、共同对外投资的重大关联交易公司报告期内无共同对外投资的重大关联交易。
                                                                   广东猛狮电源科技股份有限公司 2013 半年度报告全文4、关联债权债务往来公司本报告期内不存在非经营性关联债权债务往来5、其他重大关联交易公司本报告期内无其他重大关联交易情况。六、重大合同及其履行情况1、担保情况
                                                                                                              单位:万元
                                    公司对外担保情况(不包括对子公司的担保)
                                                                                                                   是否为关
                   担保额度                实际发生日期
                                                                                                         是否履行 联方担保
    担保对象名称     相关公告   担保额度     (协议签署       实际担保金额     担保类型       担保期
                                                                                                            完毕    (是或
                   披露日期                    日)
                                                                                                                     否)
    报告期内审批的对外担保额度                                  报告期内对外担保实际发生
                                                        0                                                                    0
    合计(A1)                                                  额合计(A2)
    报告期末已审批的对外担保额                                  报告期末实际对外担保余额
                                                        0                                                                    0
    度合计(A3)                                                合计(A4)
                                               公司对子公司的担保情况
                   担保额度                实际发生日期
                                                                                                         是否履行 是否为关
    担保对象名称     相关公告   担保额度     (协议签署       实际担保金额     担保类型       担保期
                                                                                                            完毕   联方担保
                   披露日期                    日)
                                                                                        主合同项下债务
    福建动力宝电源科                                                           连带责任保
                                   7,500                           7,000                履行期限届满之 否          是
    技有限公司                                                                 证
                                                                                        日后两年止
    报告期内审批对子公司担保额                                  报告期内对子公司担保实际
                                                        0                                                                    0
    度合计(B1)                                                发生额合计(B2)
    报告期末已审批的对子公司担                                  报告期末对子公司实际担保
                                                  7,500                                                                 7,000
    保额度合计(B3)                                            余额合计(B4)公司担保总额(即前两大项的合计)
    报告期内审批担保额度合计                                    报告期内担保实际发生额合
                                                        0                                                                    0
    (A1+B1)                                                   计(A2+B2)
    报告期末已审批的担保额度合                                  报告期末实际担保余额合计
                                                  7,500                                                                 7,000
    计(A3+B3)                                                 (A4+B4)
    实际担保总额(即 A4+B4)占公司净资产的比例(%)                                                                         13.6%
                                                                 广东猛狮电源科技股份有限公司 2013 半年度报告全文七、公司或持股 5%以上股东在报告期内发生或以前期间发生但持续到报告期内的承诺事项
              承诺事项                     承诺方        承诺内容            承诺时间        承诺期限     履行情况
                                                       自公司首次公
                                                       开发行的股票
                                                       在证券交易所
                                                       上市之日起三
                                                       十六个月内,不
                                                       转让或者委托
                                      汕头市澄海区     他人管理其直
                                      沪美蓄电池有     接或间接持有
                                                                        2012 年 06 月 12
    首次公开发行或再融资时所作承诺        限公司,实际控 的公司首次公                          36 个月      正常履行
                                                                        日
                                      制人陈再喜、陈 开发行股票前
                                      银卿、陈乐伍     已发行的公司
                                                       股份,也不由公
                                                       司回购其直接
                                                       或间接持有的
                                                       公司首次公开
                                                       发行股票前已
                                                       发行的股份。其他对公司中小股东所作承诺
    承诺是否及时履行                      是八、聘任、解聘会计师事务所情况半年度财务报告是否已经审计□ 是 √ 否九、处罚及整改情况□ 适用 √ 不适用十、其他重大事项的说明1、公司 2012 年度利润分配方案为:2012 年度经广东正中珠江会计师事务所有限公司审计的净利润为 40,714,340.49 元,其中归属于母公司股东的净利润为 40,714,340.49 元;以 2012 年年末总股本 5,307.60 万股为基数,每 10 股派发现金 1.6 元(含税),共计派发 8,492,160.00 元;以 2012 年年末总股本 5,307.60 万股为基数,用资本公积金向全体股东每 10 股转增 10 股。该方案已经股东大会批准并将于 2013 年 7 月 2 日实施。2、公司全资子公司上海猛狮车辆配件有限公司已于 2013 年 7 月 22 日完成注销手续。
                                                                  广东猛狮电源科技股份有限公司 2013 半年度报告全文
                                  第六节 股份变动及股东情况一、股份变动情况
                             本次变动前                    本次变动增减(+,-)                          本次变动后
                                                                 公积金
                           数量       比例(%) 发行新股 送股                   其他          小计         数量       比例(%)
                                                                  转股
    一、有限售条件股份       39,776,000     74.94%                              -12,413,500 -12,413,500 27,362,500       51.55%
    3、其他内资持股          39,776,000     74.94%                              -12,413,500 -12,413,500 27,362,500       51.55%
    二、无限售条件股份       13,300,000     25.06%                               12,413,500    12,413,500 25,713,500     48.45%
    1、人民币普通股          13,300,000     25.06%                               12,413,500    12,413,500 25,713,500     48.45%
    三、股份总数             53,076,000      100%                                          0           0 53,076,000        100%股份变动的原因√ 适用 □ 不适用本报告期内股份变动的原因为限售股解禁。股份变动的批准情况□ 适用 √ 不适用股份变动的过户情况□ 适用 √ 不适用股份变动对最近一年和最近一期基本每股收益和稀释每股收益、归属于公司普通股股东的每股净资产等财务指标的影响√ 适用 □ 不适用由于实施 2012 年度利润分配方案,在 2013 年 7 月进行了资本公积转增股本,因此对本报告期及上年同期的每股收益等指标进行了追溯调整。公司认为必要或证券监管机构要求披露的其他内容□ 适用 √ 不适用公司股份总数及股东结构的变动、公司资产和负债结构的变动情况说明□ 适用 √ 不适用二、公司股东数量及持股情况
                                                                                                                   单位:股
    报告期末股东总数                                                                                                       9,389
                                             持股 5%以上的股东持股情况
                                                               报告期内 持有有限 持有无限             质押或冻结情况
                                         持股比例 报告期末
         股东名称         股东性质                             增减变动 售条件的 售条件的
                                          (%)   持股数量                                      股份状态           数量
                                                                情况      股份数量 股份数量汕头市澄海区沪美蓄电
                       境内非国有法人      39.71% 21,076,000              21,076,000           质押             21,076,000池有限公司
    陈乐伍                 境内自然人          11.84% 6,286,500                6,286,500
                                                                广东猛狮电源科技股份有限公司 2013 半年度报告全文广东栢迪鑫投资有限公
                       境内非国有法人      5.93% 3,146,000                       3,146,000司
    杜湘伟                 境内自然人          3.11% 1,650,000                       1,650,000 质押           1,650,000
    蚁志伟                 境内自然人          3.11% 1,650,000                       1,650,000 质押           1,650,000
    邱文锦                 境内自然人          2.07% 1,100,000                       1,100,000
    许兰卿                 境内自然人          2.07% 1,100,000                       1,100,000
    陈广明                 境内自然人          1.87%    990,000                       990,000 质押               990,000厦门友信进出口有限公
                       境内非国有法人      1.87%    990,000                       990,000司
    林伟                   境内自然人          0.61%    325,000                       325,000
                                        陈再喜和陈银卿分别持有汕头市澄海区沪美蓄电池有限公司 60.86%和 39.14%的股上述股东关联关系或一致行动的说明
                                        权,陈再喜和陈银卿为夫妻关系,陈再喜和陈乐伍为父子关系。
                                           前 10 名无限售条件股东持股情况
                                                                                                  股份种类
               股东名称                         报告期末持有无限售条件股份数量
                                                                                             股份种类        数量
    广东栢迪鑫投资有限公司                                                           3,146,000 人民币普通股   3,146,000
    杜湘伟                                                                           1,650,000 人民币普通股   1,650,000
    蚁志伟                                                                           1,650,000 人民币普通股   1,650,000
    邱文锦                                                                           1,100,000 人民币普通股   1,100,000
    许兰卿                                                                           1,100,000 人民币普通股   1,100,000
    陈广明                                                                            990,000 人民币普通股       990,000
    厦门友信进出口有限公司                                                            990,000 人民币普通股       990,000
    林伟                                                                              325,000 人民币普通股       325,000
    张树立                                                                            217,441 人民币普通股       217,441
    陈秀英                                                                            150,000 人民币普通股       150,000前 10 名无限售流通股股东之间,以及前
                                        前 10 名无限售条件流通股股东之间未知是否存在关联关系,也未知是否属于《上10 名无限售流通股股东和前 10 名股东之
                                        市公司收购管理办法》规定的一致行动人。间关联关系或一致行动的说明公司股东在报告期内是否进行约定购回交易□ 是 √ 否三、控股股东或实际控制人变更情况控股股东报告期内变更□ 适用 √ 不适用实际控制人报告期内变更□ 适用 √ 不适用
                                                            广东猛狮电源科技股份有限公司 2013 半年度报告全文
                      第七节 董事、监事、高级管理人员情况一、董事、监事和高级管理人员持股变动□ 适用 √ 不适用公司董事、监事和高级管理人员在报告期持股情况没有发生变动,具体可参见 2012 年年报。
                                                          广东猛狮电源科技股份有限公司 2013 半年度报告全文
                                         第八节 财务报告一、审计报告半年度报告是否经过审计□ 是 √ 否公司半年度财务报告未经审计。二、财务报表财务附注中报表的单位为:人民币元1、合并资产负债表编制单位:广东猛狮电源科技股份有限公司
                                                                                                   单位:元
                  项目                       期末余额                              期初余额流动资产:
    货币资金                                           105,026,688.18                        118,212,460.51
    交易性金融资产
    应收票据                                             1,465,200.00                          1,718,192.00
    应收账款                                            41,204,264.79                         74,932,928.58
    预付款项                                            16,350,347.24                          4,897,402.12
    应收利息
    应收股利
    其他应收款                                           6,990,581.11                         15,686,449.02
    买入返售金融资产
    存货                                               125,701,205.47                        119,462,941.91
    一年内到期的非流动资产
    其他流动资产                                        10,426,865.92
    流动资产合计                                            307,165,152.71                        334,910,374.14非流动资产:
    长期股权投资
    固定资产                                           125,940,388.32                         83,632,003.73
    在建工程                                           258,051,967.00                        213,537,138.52
    工程物资                                              230,482.97
                               广东猛狮电源科技股份有限公司 2013 半年度报告全文
    固定资产清理
    无形资产                  69,826,912.28                        57,556,388.14
    开发支出
    商誉                      12,703,024.66
    长期待摊费用               2,117,829.28                         2,363,198.03
    递延所得税资产             7,650,857.83                         4,346,322.44
    其他非流动资产            85,774,017.62                        59,850,667.23
    非流动资产合计               562,295,479.96                       421,285,718.09
    资产总计                     869,460,632.67                       756,196,092.23流动负债:
    短期借款                 218,792,774.60                        70,133,001.35
    交易性金融负债
    应付票据                                                       11,689,403.36
    应付账款                  14,548,669.92                        12,995,228.01
    预收款项                   7,270,107.87                         7,546,335.58
    应付职工薪酬               3,427,430.61                         2,665,679.09
    应交税费                    -144,237.06                         4,058,822.12
    应付利息
    应付股利                   8,492,160.00
    其他应付款                 4,080,798.69                         1,715,645.97
    一年内到期的非流动负债    17,500,000.00                        17,500,000.00
    其他流动负债                387,552.10                           387,552.10
    流动负债合计                 274,355,256.73                       128,691,667.58非流动负债:
    长期借款                  52,500,000.00                        52,500,000.00
    应付债券
    长期应付款
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债            23,254,350.59                        22,848,126.64
    非流动负债合计                75,754,350.59                        75,348,126.64
    负债合计                     350,109,607.32                       204,039,794.22所有者权益(或股东权益):
                                                                广东猛狮电源科技股份有限公司 2013 半年度报告全文
    实收资本(或股本)                                         53,076,000.00                         53,076,000.00
    资本公积                                                  292,646,881.80                        292,646,881.80
    减:库存股
    专项储备
    盈余公积                                                   17,263,952.91                         17,263,952.91
    一般风险准备
    未分配利润                                                151,569,433.55                        173,127,389.10
    外币报表折算差额
    归属于母公司所有者权益合计                                    514,556,268.26                        536,114,223.81
    少数股东权益                                                4,794,757.09                         16,042,074.20
    所有者权益(或股东权益)合计                                  519,351,025.35                        552,156,298.01
    负债和所有者权益(或股东权益)总计                            869,460,632.67                        756,196,092.23
    法定代表人:陈乐伍                       主管会计工作负责人:赖其聪                     会计机构负责人:陈漫群2、母公司资产负债表编制单位:广东猛狮电源科技股份有限公司
                                                                                                         单位:元
                 项目                             期末余额                              期初余额流动资产:
    货币资金                                                  73,971,176.02                         75,282,969.68
    交易性金融资产
    应收票据                                                   1,015,200.00                          1,718,192.00
    应收账款                                                  41,161,280.79                         74,505,100.60
    预付款项                                                  15,816,856.45                          8,611,999.78
    应收利息
    应收股利
    其他应收款                                               333,701,758.41                        273,355,625.50
    存货                                                      57,387,817.87                         56,581,061.50
    一年内到期的非流动资产
    其他流动资产
    流动资产合计                                                 523,054,089.54                        490,054,949.06非流动资产:
    可供出售金融资产
    持有至到期投资
                                广东猛狮电源科技股份有限公司 2013 半年度报告全文
    长期应收款
    长期股权投资             101,844,200.00                        50,500,000.00
    投资性房地产
    固定资产                  18,590,221.15                        18,031,517.67
    在建工程
    工程物资
    固定资产清理
    生产性生物资产
    油气资产
    无形资产                  28,069,555.12                        28,423,876.97
    开发支出
    商誉
    长期待摊费用               1,640,712.68                         1,715,188.46
    递延所得税资产             4,261,675.46                         2,005,085.70
    其他非流动资产             9,142,678.00                          390,085.99
    非流动资产合计               163,549,042.41                       101,065,754.79
    资产总计                     686,603,131.95                       591,120,703.85流动负债:
    短期借款                  30,000,000.00
    交易性金融负债
    应付票据                 117,000,000.00                        51,440,072.36
    应付账款                   1,932,173.21                         5,528,590.97
    预收款项                   7,270,107.87                         7,452,276.43
    应付职工薪酬                560,839.56                           639,150.97
    应交税费                    -838,292.57                          337,067.89
    应付利息
    应付股利                   8,492,160.00
    其他应付款                15,481,494.60                          436,923.38
    一年内到期的非流动负债
    其他流动负债                210,552.10                           210,552.10
    流动负债合计                 180,109,034.77                        66,044,634.10非流动负债:
    长期借款
    应付债券
                                                                广东猛狮电源科技股份有限公司 2013 半年度报告全文
    长期应付款
    专项应付款
    预计负债
    递延所得税负债
    其他非流动负债                                           11,747,850.59                         11,853,126.64
    非流动负债合计                                                11,747,850.59                         11,853,126.64
    负债合计                                                     191,856,885.36                         77,897,760.74所有者权益(或股东权益):
    实收资本(或股本)                                       53,076,000.00                         53,076,000.00
    资本公积                                                292,646,881.80                        292,646,881.80
    减:库存股
    专项储备
    盈余公积                                                 17,263,952.91                         17,263,952.91
    一般风险准备
    未分配利润                                              131,759,411.88                        150,236,108.40
    外币报表折算差额
    所有者权益(或股东权益)合计                                 494,746,246.59                        513,222,943.11负债和所有者权益(或股东权益)总
                                                             686,603,131.95                        591,120,703.85计
    法定代表人:陈乐伍                       主管会计工作负责人:赖其聪                     会计机构负责人:陈漫群3、合并利润表编制单位:广东猛狮电源科技股份有限公司
                                                                                                         单位:元
                  项目                            本期金额                              上期金额
    一、营业总收入                                               148,662,232.54                        274,183,916.30
    其中:营业收入                                          148,662,232.54                        274,183,916.30
    二、营业总成本                                               165,993,211.99                        246,588,214.02
    其中:营业成本                                          116,052,428.61                        203,690,826.71
           营业税金及附加                                       793,931.84                           1,373,934.00
           销售费用                                           13,337,970.51                         10,967,628.81
           管理费用                                           31,553,927.76                         23,950,831.22
           财务费用                                            4,331,681.88                          6,437,097.34
           资产减值损失                                          -76,728.61                           167,895.94
                                                                广东猛狮电源科技股份有限公司 2013 半年度报告全文
       加:公允价值变动收益(损失以“-”号填列)
            投资收益(损失以“-”号填列)
            其中:对联营企业和合营企业的投资收益
            汇兑收益(损失以“-”号填列)
    三、营业利润(亏损以“-”号填列)                           -17,330,979.45                        27,595,702.28
       加:营业外收入                                           919,081.05                          1,614,556.05
       减:营业外支出                                            96,410.98                            46,337.37
            其中:非流动资产处置损
                                                                                                      46,337.37失四、利润总额(亏损总额以“-”号填
                                                             -16,508,309.38                        29,163,920.96列)
       减:所得税费用                                         -3,424,696.72                         5,339,281.49
    五、净利润(净亏损以“-”号填列)                           -13,083,612.66                        23,824,639.47
       其中:被合并方在合并前实现的净利润
       归属于母公司所有者的净利润                            -13,065,795.55                        23,824,639.47
       少数股东损益                                              -17,817.11
    六、每股收益:                                       --                                    --
       (一)基本每股收益                                             -0.12                                 0.30
       (二)稀释每股收益                                             -0.12                                 0.30七、其他综合收益
    八、综合收益总额                                             -13,083,612.66                        23,824,639.47
       归属于母公司所有者的综合收益
                                                             -13,065,795.55                        23,824,639.47总额
       归属于少数股东的综合收益总额                              -17,817.11
    法定代表人:陈乐伍                       主管会计工作负责人:赖其聪                     会计机构负责人:陈漫群4、母公司利润表编制单位:广东猛狮电源科技股份有限公司
                                                                                                        单位:元
                 项目                             本期金额                              上期金额
                                                                广东猛狮电源科技股份有限公司 2013 半年度报告全文
    一、营业收入                                                 144,854,236.49                        264,600,052.43
       减:营业成本                                          123,558,878.11                        210,713,667.80
           营业税金及附加                                       540,984.98                           1,197,326.07
           销售费用                                           11,289,398.64                          8,451,374.05
           管理费用                                           20,642,722.43                         16,391,588.31
           财务费用                                             828,419.36                           6,438,988.68
           资产减值损失                                          -77,153.48                           174,042.30
       加:公允价值变动收益(损失以“-”号填列)
           投资收益(损失以“-”号填列)
           其中:对联营企业和合营企业的投资收益
    二、营业利润(亏损以“-”号填列)                           -11,929,013.55                         21,233,065.22
       加:营业外收入                                           182,500.00                           1,614,556.05
       减:营业外支出                                                                                   46,337.37
           其中:非流动资产处置损失                                                                     46,337.37三、利润总额(亏损总额以“-”号填
                                                             -11,746,513.55                         22,801,283.90列)
       减:所得税费用                                         -1,761,977.03                          3,420,192.58
    四、净利润(净亏损以“-”号填列)                            -9,984,536.52                         19,381,091.32
    五、每股收益:                                       --                                    --
       (一)基本每股收益
       (二)稀释每股收益六、其他综合收益
    七、综合收益总额                                              -9,984,536.52                         19,381,091.32
    法定代表人:陈乐伍                       主管会计工作负责人:赖其聪                     会计机构负责人:陈漫群5、合并现金流量表编制单位:广东猛狮电源科技股份有限公司
                                                                                                         单位:元
                 项目                             本期金额                              上期金额一、经营活动产生的现金流量:
       销售商品、提供劳务收到的现金                          207,829,847.01                        285,649,358.77
       收到的税费返还
                                        广东猛狮电源科技股份有限公司 2013 半年度报告全文
    收到其他与经营活动有关的现金      1,379,592.03                         6,339,078.71
    经营活动现金流入小计                209,209,439.04                        291,988,437.48
    购买商品、接受劳务支付的现金   117,209,004.32                        233,852,562.08
    支付给职工以及为职工支付的现
                                     33,525,667.94                         29,118,176.49金
    支付的各项税费                  15,153,144.28                         23,546,277.93
    支付其他与经营活动有关的现金    93,612,851.08                         11,186,461.21
    经营活动现金流出小计                259,500,667.62                        297,703,477.71
    经营活动产生的现金流量净额           -50,291,228.58                        -5,715,040.23二、投资活动产生的现金流量:
    收回投资收到的现金
    取得投资收益所收到的现金
    处置固定资产、无形资产和其他
                                                                            1,204,771.68长期资产收回的现金净额
    处置子公司及其他营业单位收到的现金净额
    收到其他与投资活动有关的现金
    投资活动现金流入小计                                                        1,204,771.68
    购建固定资产、无形资产和其他
                                     88,710,894.60                         43,430,445.81长期资产支付的现金
    投资支付的现金
    质押贷款净增加额
    取得子公司及其他营业单位支付
                                     51,344,200.00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                140,055,094.60                         43,430,445.81
    投资活动产生的现金流量净额          -140,055,094.60                       -42,225,674.13三、筹资活动产生的现金流量:
    吸收投资收到的现金                                                   261,600,000.00
    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             198,792,774.60                         65,000,000.00
    发行债券收到的现金
    收到其他与筹资活动有关的现金                                           1,346,044.59
    筹资活动现金流入小计                198,792,774.60                        327,946,044.59
    偿还债务支付的现金                                                    55,000,000.00
                                                                广东猛狮电源科技股份有限公司 2013 半年度报告全文
       分配股利、利润或偿付利息支付
                                                               8,110,842.93                          6,150,367.84的现金
       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                           32,739,205.24                          6,428,838.29
    筹资活动现金流出小计                                          40,850,048.17                         67,579,206.13
    筹资活动产生的现金流量净额                                   157,942,726.43                        260,366,838.46四、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                                 -32,403,596.75                        212,426,124.10
       加:期初现金及现金等价物余额                          101,051,007.33                         85,530,310.72
    六、期末现金及现金等价物余额                                  68,647,410.58                        297,956,434.82
    法定代表人:陈乐伍                       主管会计工作负责人:赖其聪                     会计机构负责人:陈漫群6、母公司现金流量表编制单位:广东猛狮电源科技股份有限公司
                                                                                                         单位:元
                 项目                             本期金额                              上期金额一、经营活动产生的现金流量:
       销售商品、提供劳务收到的现金                          203,374,491.63                        275,832,608.10
       收到的税费返还
       收到其他与经营活动有关的现金                             544,605.92                           1,735,108.08
    经营活动现金流入小计                                         203,919,097.55                        277,567,716.18
       购买商品、接受劳务支付的现金                           58,975,588.32                        262,684,512.65
       支付给职工以及为职工支付的现
                                                              13,901,218.11                          8,946,161.32金
       支付的各项税费                                          7,143,643.38                         15,797,821.55
       支付其他与经营活动有关的现金                           89,646,422.26                         41,947,782.22
    经营活动现金流出小计                                         169,666,872.07                        329,376,277.74
    经营活动产生的现金流量净额                                    34,252,225.48                        -51,808,561.56二、投资活动产生的现金流量:
       收回投资收到的现金
       取得投资收益所收到的现金
       处置固定资产、无形资产和其他
                                                                                                     1,204,771.68长期资产收回的现金净额
                                                            广东猛狮电源科技股份有限公司 2013 半年度报告全文
       处置子公司及其他营业单位收到的现金净额
       收到其他与投资活动有关的现金
    投资活动现金流入小计                                                                            1,204,771.68
       购建固定资产、无形资产和其他
                                                         11,206,697.08                          3,487,162.42长期资产支付的现金
       投资支付的现金                                    51,344,200.00
       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                                     62,550,897.08                          3,487,162.42
    投资活动产生的现金流量净额                               -62,550,897.08                        -2,282,390.74三、筹资活动产生的现金流量:
       吸收投资收到的现金                                                                     261,600,000.00
       取得借款收到的现金                                30,000,000.00                         65,000,000.00
       发行债券收到的现金                                                                       1,346,044.59
       收到其他与筹资活动有关的现金
    筹资活动现金流入小计                                     30,000,000.00                        327,946,044.59
       偿还债务支付的现金                                                                      55,000,000.00
       分配股利、利润或偿付利息支付
                                                            999,722.06                          6,150,367.84的现金
       支付其他与筹资活动有关的现金                      32,739,205.24                            277,118.20
    筹资活动现金流出小计                                     33,738,927.30                         61,427,486.04
    筹资活动产生的现金流量净额                                -3,738,927.30                       266,518,558.55四、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                             -32,037,598.90                       212,427,606.25
       加:期初现金及现金等价物余额                      69,629,497.32                         80,508,492.12
    六、期末现金及现金等价物余额                             37,591,898.42                        292,936,098.37
    法定代表人:陈乐伍                    主管会计工作负责人:赖其聪                    会计机构负责人:陈漫群
                                                                                                                      广东猛狮电源科技股份有限公司 2013 半年度报告全文7、合并所有者权益变动表
                                                                                                                                                                 单位:元
                                                                                                本期金额
                                                                       归属于母公司所有者权益
                 项目
                                                                       减:库存 专项储                   一般风                           少数股东权益      所有者权益合计
                               实收资本(或股本)      资本公积                          盈余公积                 未分配利润       其他
                                                                         股      备                      险准备
    一、上年年末余额                      53,076,000.00   292,646,881.80                     17,263,952.91            173,127,389.10           16,042,074.20      552,156,298.01
       加:会计政策变更
          前期差错更正
          其他
    二、本年年初余额                      53,076,000.00   292,646,881.80                     17,263,952.91            173,127,389.10           16,042,074.20      552,156,298.01三、本期增减变动金额(减少以
                                                                                                                  -21,557,955.55           -11,247,317.11     -32,805,272.66“-”号填列)
    (一)净利润                                                                                                      -13,065,795.55               -17,817.11     -13,083,612.66(二)其他综合收益
    上述(一)和(二)小计                                                                                            -13,065,795.55               -17,817.11     -13,083,612.66
    (三)所有者投入和减少资本                                                                                                                -11,229,500.00      -11,229,500.001.所有者投入资本2.股份支付计入所有者权益的金额
    3.其他                                                                                                                                   -11,229,500.00      -11,229,500.00
    (四)利润分配                                                                                                     -8,492,160.00                               -8,492,160.001.提取盈余公积2.提取一般风险准备
                                                                                                                            广东猛狮电源科技股份有限公司 2013 半年度报告全文
    3.对所有者(或股东)的分配                                                                                            -8,492,160.00                                      -8,492,160.004.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额                       53,076,000.00   292,646,881.80                       17,263,952.91           151,569,433.55                  4,794,757.09      519,351,025.35
                                                                                                                                                                            单位:元
                                                                                                            上年金额
                                                                                         归属于母公司所有者权益
                    项目                                                                                                                                      少数股东 所有者权益合
                                                                                         减:库存 专项储                    一般风
                                              实收资本(或股本)         资本公积                           盈余公积                   未分配利润      其他        权益           计
                                                                                           股      备                       险准备
    一、上年年末余额                                       39,776,000.00     51,924,000.00                      14,696,532.63            133,950,198.08                         240,346,730.71
    加:同一控制下企业合并产生的追溯调整
    加:会计政策变更
          前期差错更正
          其他
    二、本年年初余额                                       39,776,000.00     51,924,000.00                      14,696,532.63            133,950,198.08                         240,346,730.71
    三、本期增减变动金额(减少以“-”号填列)             13,300,000.00    240,722,881.80                       2,567,420.28              39,177,191.02                        295,767,493.10
                                                                                                 广东猛狮电源科技股份有限公司 2013 半年度报告全文
    (一)净利润                                                                                              41,744,611.30                  41,744,611.30(二)其他综合收益
    上述(一)和(二)小计                                                                                    41,744,611.30                  41,744,611.30
    (三)所有者投入和减少资本        13,300,000.00   240,722,881.80                                                                       254,022,881.80
    1.所有者投入资本                 13,300,000.00   240,722,881.80                                                                       254,022,881.802.股份支付计入所有者权益的金额3.其他
    (四)利润分配                                                                    2,567,420.28            -2,567,420.28
    1.提取盈余公积                                                                   2,567,420.28            -2,567,420.282.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额                  53,076,000.00   292,646,881.80                 17,263,952.91           173,127,389.10                 536,114,223.81
    法定代表人:陈乐伍                                  主管会计工作负责人:赖其聪                                            会计机构负责人:陈漫群
                                                                                                                   广东猛狮电源科技股份有限公司 2013 半年度报告全文8、母公司所有者权益变动表编制单位:广东猛狮电源科技股份有限公司
                                                                                                                                                              单位:元
                                                                                                    本期金额
                     项目                                                                                                  一般风险
                                             实收资本(或股本)      资本公积        减:库存股 专项储备   盈余公积                   未分配利润       所有者权益合计
                                                                                                                             准备
    一、上年年末余额                                    53,076,000.00   292,646,881.80                         17,263,952.91              150,236,108.40     513,222,943.11
    加:会计政策变更
          前期差错更正
          其他
    二、本年年初余额                                    53,076,000.00   292,646,881.80                         17,263,952.91              150,236,108.40     513,222,943.11
    三、本期增减变动金额(减少以“-”号填列)                                                                                            -18,476,696.52     -18,476,696.52
    (一)净利润                                                                                                                           -9,984,536.52      -9,984,536.52(二)其他综合收益
    上述(一)和(二)小计                                                                                                                 -9,984,536.52      -9,984,536.52(三)所有者投入和减少资本1.所有者投入资本2.股份支付计入所有者权益的金额3.其他
    (四)利润分配                                                                                                                         -8,492,160.00      -8,492,160.001.提取盈余公积2.提取一般风险准备
    3.对所有者(或股东)的分配                                                                                                            -8,492,160.00      -8,492,160.00
                                                                                                                    广东猛狮电源科技股份有限公司 2013 半年度报告全文4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额                                    53,076,000.00   292,646,881.80                         17,263,952.91              131,759,411.88     494,746,246.59上年金额
                                                                                                                                                              单位:元
                                                                                                    上年金额
                     项目                                                                                                  一般风险
                                             实收资本(或股本)      资本公积        减:库存股 专项储备   盈余公积                   未分配利润       所有者权益合计
                                                                                                                             准备
    一、上年年末余额                                    39,776,000.00    51,924,000.00                         14,696,532.63              133,950,198.08     240,346,730.71
    加:会计政策变更
           前期差错更正
           其他
    二、本年年初余额                                    39,776,000.00    51,924,000.00                         14,696,532.63              133,950,198.08     240,346,730.71
    三、本期增减变动金额(减少以“-”号填列)          13,300,000.00   240,722,881.80                          2,567,420.28               39,177,191.02     295,767,493.10
    (一)净利润                                                                                                                           41,744,611.30      41,744,611.30(二)其他综合收益
                                                                                                         广东猛狮电源科技股份有限公司 2013 半年度报告全文
    上述(一)和(二)小计                                                                                                    41,744,611.30    41,744,611.30
    (三)所有者投入和减少资本                     13,300,000.00   240,722,881.80                                                             254,022,881.80
    1.所有者投入资本                              13,300,000.00   240,722,881.80                                                             254,022,881.802.股份支付计入所有者权益的金额3.其他
    (四)利润分配                                                                                   2,567,420.28             -2,567,420.28
    1.提取盈余公积                                                                                  2,567,420.28             -2,567,420.282.提取一般风险准备3.对所有者(或股东)的分配4.其他(五)所有者权益内部结转1.资本公积转增资本(或股本)2.盈余公积转增资本(或股本)3.盈余公积弥补亏损4.其他(六)专项储备1.本期提取2.本期使用(七)其他
    四、本期期末余额                               53,076,000.00   292,646,881.80                   17,263,952.91            173,127,389.10   536,114,223.81
    法定代表人:陈乐伍                主管会计工作负责人:赖其聪                    会计机构负责人:陈漫群
                                                                 广东猛狮电源科技股份有限公司 2013 半年度报告全文三、公司基本情况(一) 公司历史沿革广东猛狮电源科技股份有限公司(以下简称“猛狮科技”或“公司”)是于 2001 年 11 月由汕头市澄海区沪美蓄电池有限公司与陈乐伍、管雄俊、杜建明以及沈阳蓄电池研究所共同出资组建的股份有限公司,经多次工商变更登记后公司注册资本人民币3977.60 万元,企业法人营业执照注册号 440000000054713,法定代表人为陈乐伍。猛狮科技成立于 2001 年 11 月,成立时是由汕头市澄海区沪美蓄电池有限公司与陈乐伍、管雄俊、杜建明以及沈阳蓄电池研究所分别出资 1916 万元、446.5 万元、50 万元、12.5 万元和 75 万元组建的股份有限公司,并取得注册号为 4400002006491的企业法人营业执照,注册资本为人民币 2500 万元,业经广东康元会计师事务所有限公司粤康元验字(2001)第 80706 号验资报告验证。2008 年 10 月,根据广东省汕头市澄海区人民法院于 2008 年 10 月 20 日下达的“(2008)澄凤西执字第 49-2 号”民事裁定书,对原股东沈阳蓄电池研究所与广东猛狮工业集团借贷合同纠纷一案,广东省汕头市澄海区人民法院依法裁定拍卖沈阳蓄电池研究所持有的猛狮电池 3%的股权。经公开拍卖后,原股东陈乐伍于 2008 年 10 月 16 日以 150 万元的成交价竞得该 3%的股权。2008 年 11 月,原股东管雄俊将其所持有公司 2%的股权作价人民币 100 万元全部转让给陈乐伍。2008 年 11 月,根据国家工商行政管理总局《关于下发执行<工商行政管理注册号编制规则>的通知》(工商办字[2007]79 号),公司企业法人营业执照注册号变更为 440000000054713。2009 年 3 月,广东栢迪鑫投资有限公司、厦门友信进出口有限公司、陈广明、肖荣林、杜湘伟对公司增资人民币 716 万元。该次变更后,公司注册资本变更为人民币 3216 万元。该次增资业经广东正中珠江会计师事务所广会所验字[2009]第08000780025 号验资报告验证。2009 年 7 月,许兰卿、邱文锦、蚁志伟对公司增资人民币 400 万元。该次变更后,公司注册资本变更为 3616 万元,其中汕头市澄海区沪美蓄电池有限公司出资人民币 1916 万元,占 52.99%,广东栢迪鑫投资有限公司出资人民币 286 万元,占 7.91%,厦门友信进出口有限公司出资人民币 90 万元,占 2.49%,陈乐伍出资人民币 571.5 万元,占 15.80%,杜湘伟出资人民币 150万元,占 4.15%,邱文锦出资人民币 150 万元,占 4.15%,蚁志伟出资人民币 150 万元,占 4.15%,肖荣林出资人民币 100万元,占 2.76%,许兰卿出资人民币 100 万元,占 2.76%,陈广明出资人民币 90 万元,占 2.49%,杜建明出资人民币 12.5万元,占 0.35%。该次增资业经广东正中珠江会计师事务所广会所验字[2009]第 08000780035 号验资报告验证。2010 年 11 月,公司第二次临时股东大会决议,公司以原有股本 3616 万股为基数,以截至 2010 年 11 月 15 日资本公积金向全体股东每 10 股转增 1 股的比例转增股本,合计转增股本 361.6 万股,转增后,公司总股本由 3616 万股增至 3977.6 万股。该次股本变更,业经广东正中珠江会计师事务所广会所验字[2010]第 08000780272 号验资报告验证。2012 年 6 月。经中国证券监督管理委员会(证监许可[2012]596 号)核准,公司公开发行股票 13,300,000 股(每股面值 1 元),每股发行价 22 元,实际募集资金净额为人民币 254,022,881.80 元,其中新增股本人民币 13,300,000.00 元,股本溢价人民币240,722,881.80 元。本次发行完成后,公司变更后的累计注册资本人民币 5307.60 万元,股本 5307.60 万元。该次股本变更,业经广东正中珠江会计师事务所广会所验字[2012]第 10006030271 号验资报告验证。(二) 公司所属行业类别公司属于铅电池行业。(三) 公司经营范围及主要产品公司经营范围主要包括:生产、销售各类蓄电池及其配件和原材料,并提供技术咨询及售后服务。公司的主要产品包括:胶体和非胶体铅电池。(四) 公司法定地址汕头市澄海区莲河西路(华富工业区猛狮蓄电池厂内 1.2.4 幢)。
                                                                 广东猛狮电源科技股份有限公司 2013 半年度报告全文(五) 公司的基本组织架构公司已根据《公司法》和公司章程的相关规定,设置了股东大会、董事会、监事会、总经理等组织机构。股东大会是公司的最高权力机构;董事会负责执行股东大会决议及公司日常管理经营的决策,并向股东大会负责;总经理负责公司的日常经营管理事务。四、公司主要会计政策、会计估计和前期差错1、财务报表的编制基础公司 2007 年 1 月 1 日之前执行原企业会计准则和《企业会计制度》,自 2007 年 1 月 1 日起执行财政部 2006 年 2 月 15 日颁布的《企业会计准则》(“财会[2006]3 号”)及其后续规定。公司以持续经营为基础,根据实际发生的交易和事项,按照《企业会计准则—基本准则》和其他各项具体会计准则、应用指南及准则解释的规定进行确认和计量,在此基础上编制财务报表。2、遵循企业会计准则的声明公司编制的财务报表符合《企业会计准则》的要求,真实、完整地反映了公司的财务状况、经营成果和现金流量等有关信息。3、会计期间公司会计年度为公历年度,即每年 1 月 1 日起至 12 月 31 日止。4、记账本位币公司以人民币为记账本位币。5、同一控制下和非同一控制下企业合并的会计处理方法(1)同一控制下企业合并参与合并的企业在合并前后均受同一方或相同的多方最终控制,且该控制并非暂时性的,为同一控制下的企业合并。在合并日取得对其他参与合并企业控制权的一方为合并方,参与合并的其他企业为被合并方。对于同一控制下的企业合并,合并方在企业合并中取得的资产和负债,按照合并日在被合并方的账面价值计量。合并方取得的净资产账面价值与支付的合并对价账面价值(或发行股份面值总额)的差额,调整资本公积;资本公积不足冲减的,调整留存收益。(2)非同一控制下的企业合并参与合并的企业在合并前后不受同一方或相同的多方最终控制,为非同一控制下的企业合并。在合并日取得对其他参与合并企业控制权的一方为合并方,参与合并的其他企业为被合并方。对于非同一控制下的企业合并,合并成本为购买方在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。通过多次交换交易分步实现的企业合并,合并成本为每一单项交易成本之和。购买方为进行企业合并发生的各项直接相关费用计入企业当期损益。购买方对合并成本大于合并中取得的被购买方可辨认净资产公允价值份额的差额,确认为商誉。购买方对合并成本小于合并
                                                             广东猛狮电源科技股份有限公司 2013 半年度报告全文中取得的被购买方可辨认净资产公允价值份额的,经复核后合并成本仍小于合并中取得的被购买方可辨认净资产公允价值份额的差额,计入当期损益。6、合并财务报表的编制方法(1)合并财务报表的编制方法(1)合并范围的确定原则以控制为基础确定合并财务报表的合并范围,母公司控制的特殊目的主体也纳入合并财务报表的合并范围。(2)合并报表采用的会计方法公司合并会计报表的编制方法为按照《企业会计准则第33 号-合并财务报表》的要求,以母公司和纳入合并范围的子公司的个别会计报表及其他相关资料为依据,在抵销母公司与子公司、子公司相互间的债权与债务项目、内部销售收入和未实现的内部销售利润等项目,以及母公司对子公司权益性资本投资项目的数额与子公司所有者权益中母公司所持有的份额的基础上,合并各报表项目数额编制。少数股东权益、少数股东损益在合并报表中单独列示。子公司的主要会计政策按照母公司统一选用的会计政策确定。(3)少数股东权益和损益的列报子公司当期净损益中属于少数股东权益的份额,在合并利润表中净利润项目下以“少数股东损益”项列示。子公司所有者权益中属于少数股东权益的份额,在合并资产负债表中所有者权益项目下以“少数股东权益”项目列示。(4)当期增加减少子公司的合并报表处理在报告期内,因同一控制下企业合并增加的子公司,将该子公司在合并当期的期初至报告期末的收入、成本、费用、利润纳入合并利润表。因非同一控制下企业合并增加的子公司,将该子公司自购买日至报告期末的收入、成本、费用、利润纳入合并利润表。在报告期内,处置子公司,将该子公司期初至处置日的收入、成本、费用、利润纳入合并利润表。7、现金及现金等价物的确定标准现金等价物是指持有的期限短(从购买日起,三个月内到期)、流动性强、易于转换为已知金额现金、价值变动风险很小的投资。8、外币业务和外币报表折算(1)外币业务对发生的外币交易按交易发生当日中国人民银行公布的市场汇价的中间价折合为人民币记账;在资产负债表日,分外币货币性项目和非货币性项目进行处理,对于外币货币性项目按资产负债表日中国人民银行公布的市场汇价的中间价进行调整,并按照资产负债表日汇率折合的记账本位币金额与初始确认时或者前一资产负债表日汇率折合的记账本位币金额之间的差额计入当期损益;对于以历史成本计量的外币非货币性项目仍采用交易发生当日的中国人民银行公布的市场汇价的中间价折算,不改变其记账本位币金额。与购建或生产符合资本化条件的资产相关的外币借款产生的汇兑差额,按照借款费用资本化的原则进行处理。
                                                               广东猛狮电源科技股份有限公司 2013 半年度报告全文(2)外币财务报表的折算对发生的外币交易按交易发生当日中国人民银行公布的市场汇价的中间价折合为人民币记账;在资产负债表日,分外币货币性项目和非货币性项目进行处理,对于外币货币性项目按资产负债表日中国人民银行公布的市场汇价的中间价进行调整,并按照资产负债表日汇率折合的记账本位币金额与初始确认时或者前一资产负债表日汇率折合的记账本位币金额之间的差额计入当期损益;对于以历史成本计量的外币非货币性项目仍采用交易发生当日的中国人民银行公布的市场汇价的中间价折算,不改变其记账本位币金额。与购建或生产符合资本化条件的资产相关的外币借款产生的汇兑差额,按照借款费用资本化的原则进行处理。9、金融工具(1)金融工具的分类公司将持有的金融资产分成以下四类:以公允价值计量且其变动计入当期损益的金融资产;持有至到期投资;应收款项;以及可供出售金融资产。对于以公允价值计量且其变动计入当期损益的金融资产,取得时以公允价值作为初始确认金额,相关交易费用直接计入当期损益;持有期间将取得的利息或现金股利确认为投资收益,期末将公允价值变动计入当期损益。处置时,其公允价值与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。对于持有至到期投资的金融资产,取得时按公允价值和相关交易费用之和作为初始确认金额;持有至到期投资按照摊余成本和实际利率计算确认利息收入,计入投资收益。当持有至到期投资处置时,将所取得价款与投资账面价值之间的差额计入当期损益。对于公司通过对外销售商品或提供劳务形成的应收债权,按照从购货方应收的合同或协议价款作为初始确认金额。收回或处置时,将取得的价款与该应收款项账面价值之间的差额计入当期损益。对于可供出售金融资产,取得时按公允价值和相关交易费用之和作为初始确认金额,持有期间将取得的利息或现金股利确认为投资收益,期末将公允价值变动计入资本公积;处置时,将取得的价款与该金融资产账面价值之间的金额,计入当期损益;同时,将原直接计入所有者权益的公允价值变动累计额对应处置部分的金额转出,计入当期损益。(2)金融工具的确认依据和计量方法对于以公允价值计量且其变动计入当期损益的金融资产,取得时以公允价值作为初始确认金额,相关交易费用直接计入当期损益;持有期间将取得的利息或现金股利确认为投资收益,期末将公允价值变动计入当期损益。处置时,其公允价值与初始入账金额之间的差额确认为投资收益,同时调整公允价值变动损益。对于持有至到期投资的金融资产,取得时按公允价值和相关交易费用之和作为初始确认金额;持有至到期投资按照摊余成本和实际利率计算确认利息收入,计入投资收益。当持有至到期投资处置时,将所取得价款与投资账面价值之间的差额计入当期损益。对于公司通过对外销售商品或提供劳务形成的应收债权,按照从购货方应收的合同或协议价款作为初始确认金额。收回或处置时,将取得的价款与该应收款项账面价值之间的差额计入当期损益。对于可供出售金融资产,取得时按公允价值和相关交易费用之和作为初始确认金额,持有期间将取得的利息或现金股利确认为投资收益,期末将公允价值变动计入资本公积;处置时,将取得的价款与该金融资产账面价值之间的金额,计入当期损益;同时,将原直接计入所有者权益的公允价值变动累计额对应处置部分的金额转出,计入当期损益。
                                                             广东猛狮电源科技股份有限公司 2013 半年度报告全文(3)金融资产转移的确认依据和计量方法公司发生金融资产转移时,如已将金融资产所有权上几乎所有的风险和报酬转移给转入方,则终止确认该金融资产;如保留了金融资产所有权上几乎所有的风险和报酬的,则不终止确认该金融资产。在判断金融资产转移是否满足会计准则规定的金融资产终止确认条件时,采用实质重于形式的原则。公司将金融资产转移区分为金融资产整体转移和部分转移。金融资产整体转移满足终止确认条件的,将下列两项金额的差额计入当期损益:①所转移金融资产的账面价值;②因转移而收到的对价,与原直接计入所有者权益的公允价值变动累计额(涉及转移的金融资产为可供出售金融资产的情形)之和。金融资产部分转移满足终止确认条件的,将所转移金融资产整体的账面价值,在终止确认部分和未终止确认部分之间,按照各自的相对公允价值进行分摊,并将下列两项金额的差额计入当期损益:①终止确认部分的账面价值;②终止确认部分的对价,与原直接计入所有者权益的公允价值变动累计额中对应终止确认部分的金额之和。金融资产转移不满足终止确认条件的,继续确认该金融资产,所收到的对价确认为一项金融负债。(4)金融负债终止确认条件金融负债的现时义务全部或部分已经解除的,才能终止确认该金融负债或其一部分。与债权人之间签订协议,以承担新金融负债方式替换现存金融负债,且新金融负债与现存金融负债的合同条款实质上不同的,终止确认现存金融负债,并同时确认新金融负债。对现存金融负债全部或部分的合同条款作出实质性修改的,终止确认现存金融负债或其一部分,同时将修改条款后的金融负债确认为一项新金融负债。金融负债全部或部分终止确认的,将终止确认部分的账面价值与支付的对价(包括转出的非现金资产或承担的新金融负债)之间的差额,计入当期损益。(5)金融资产和金融负债公允价值的确定方法公司采用公允价值计量的金融资产和金融负债全部直接参考活跃市场中的报价。(6)金融资产(不含应收款项)减值测试方法、减值准备计提方法公司在资产负债表日对金融资产的账面价值进行检查,以判断是否有证据表明金融资产已由于一项或多项事件的发生而出现减值。对于以摊余成本计量的金融资产,如果有客观证据表明应收款项或以摊余成本计量的持有至到期类投资发生减值,则损失的金额以资产的账面金额与预期未来现金流量(不包括尚未发生的未来信用损失)现值的差额确定。在计算预期未来现金流量现值时,应采用该金融资产原始有效利率作为折现率。资产的账面价值应通过减值准备科目减计至其预计可收回金额,减计金额计入当期损益。对单项金额重大的金融资产采用单项评价,以确定其是否存在减值的客观证据,并对其他单项金额不重大的资产,以单项或组合评价的方式进行检查,以确定是否存在减值的客观证据。对于以成本计量的金融资产,如有证据表明由于无法可靠地计量其公允价值所以未以公允价值计量的无市价权益性金融工具出现减值,减值损失的金额应按该金融资产的账面金额与以类似金融资产当前市场回报率折现计算所得的预计未来现金流量现值之间的差额进行计量。对于可供出售类金融资产,如果可供出售类资产发生减值,原直接计入资本公积的因公允价值下降形成的累计损失,予以转出,计入当期损益。
                                                              广东猛狮电源科技股份有限公司 2013 半年度报告全文10、应收款项坏账准备的确认标准和计提方法(1)单项金额重大的应收款项坏账准备
                                                           单项金额重大的应收款项是指单项金额超过 100 万的应单项金额重大的判断依据或金额标准
                                                           收账款和单项金额超过 50 万的其他应收款。
                                                           期末对于单项金额重大的应收款项运用个别认定法来评
                                                           估资产减值损失,单独进行减值测试。如有客观证据表明
                                                           其发生了减值的,则将其账面价值减记至可收回金额,减
    单项金额重大并单项计提坏账准备的计提方法                   记的金额确认为资产减值损失,计入当期损益。可收回金
                                                           额是通过对其未来现金流量(不包括尚未发生的信用损
                                                           失)按原实际利率折现确定,并考虑相关担保物的价值(扣
                                                           除预计处置费用等)。(2)按组合计提坏账准备的应收款项
                               按组合计提坏账准备的计
           组合名称                                                         确定组合的依据
                                         提方法
                                                        除单项金额超过 100 万的应收账款和单项金额超过 50 万的按帐龄组合计提坏帐准备应收款
                               账龄分析法               其他应收款外的单项金额不重大应收款项,以及经单独测试项
                                                        未减值的单项金额重大的应收款项组合中,采用账龄分析法计提坏账准备的√ 适用 □ 不适用
             账龄                    应收账款计提比例(%)                     其他应收款计提比例(%)
    1 年以内(含 1 年)                                         0.5%                                          0.5%
    1-2 年                                                      5%                                             5%
    2-3 年                                                     20%                                            20%
    3 年以上                                                    80%                                            80%组合中,采用余额百分比法计提坏账准备的□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的□ 适用 √ 不适用(3)单项金额虽不重大但单项计提坏账准备的应收账款
    单项计提坏账准备的理由                 有确凿证据表明发生坏账可能性较大的应收款项。
    坏账准备的计提方法                     全额计提。
                                                             广东猛狮电源科技股份有限公司 2013 半年度报告全文11、存货(1)存货的分类存货分为原材料、库存商品、自制半成品、在产品、包装物、低值易耗品等。(2)发出存货的计价方法计价方法:加权平均法存货的取得按实际成本核算;发出时的成本采用加权平均法核算。(3)存货可变现净值的确定依据及存货跌价准备的计提方法确定可变现净值的依据:产成品和用于出售的材料等直接用于出售的,以该存货的估计售价减去估计的销售费用和相关税费后的金额,确定其可变现净值;需要经过加工的材料存货,以所生产的产成品的估计售价减去至完工时估计将要发生的成本、估计的销售费用和相关税费后的金额,确定其可变现净值;同一项存货中一部分有合同价格约定、其他部分不存在合同价格的,则分别确定其可变现净值。存货跌价准备的计提方法:期末在对存货进行全面盘点的基础上,对存货遭受毁损,全部或部分陈旧过时或销售价格低于成本等原因,预计其成本不可收回的部分,按单个存货项目的可变现净值低于其成本的差额计提存货跌价准备。但对为生产而持有的材料等,如果用其生产的产成品的可变现净值高于成本,则该材料仍然按成本计量,如果材料价格的下降表明产成品的可变现净值低于成本,则该材料按可变现净值计量。(4)存货的盘存制度盘存制度:永续盘存制存货采用永续盘存制,并定期盘点存货。(5)低值易耗品和包装物的摊销方法摊销方法:一次摊销法低值易耗品的摊销方法:低值易耗品领用时采用一次摊销法摊销。包装物的摊销方法:包装物领用时采用一次摊销法摊销。12、长期股权投资(1)投资成本的确定企业合并形成的长期股权投资,按照下列原则确定其投资成本:同一控制下的企业合并形成的长期股权投资,按照取得被合并方所有者权益账面价值的份额作为长期股权投资的投资成本,为进行企业合并发生的各项直接相关费用于发生时计入当期损益;非同一控制下的企业合并形成的长期股权投资,以为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值作为长期股权投资的投资成本,为进行企业合并发生的各项直接相关费用计入当期损益。以支付现金取得的长期股权投资,按照实际支付的购买价款作为投资成本。投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要的支出,但实际支付的价款中包含已宣告但尚未领取的现金股利,作为应收项目单独核算。
                                                             广东猛狮电源科技股份有限公司 2013 半年度报告全文以发行权益性证券取得的长期股权投资,应当按照发行权益性证券的公允价值作为投资成本。投资人投入的长期股权投资,投资合同或协议约定的价值作为投资成本,但合同或协议约定价值不公允的除外。以非货币性资产交换取得的长期股权投资,如果该项交换具有商业实质且换入资产或换出资产的公允价值能可靠计量,则以换出资产的公允价值和相关税费作为投资成本,换出资产的公允价值与账面价值之间的差额计入当期损益;若非货币资产交换不同时具备上述两条件,则按换出资产的账面价值和相关税费作为投资成本。以债务重组方式取得的长期股权投资,按取得的股权的公允价值作为投资成本,投资成本与债权账面价值之间的差额计入当期损益。(2)后续计量及损益确认后续计量:公司对子公司长期股权投资和其他股权投资采用成本法核算。在编制合并报表时按照权益法对子公司长期股权投资进行调整。对合营企业长期股权投资、对联营企业长期股权投资采用权益法核算。损益确认方法:采用成本法核算的长期股权投资按照投资成本计价。追加或收回投资调整长期股权投资的成本。被投资单位宣告分派的现金股利或利润,确认为当期投资收益。采用权益法核算的长期股权投资,按照应享有被投资单位实现净损益的份额,确认投资收益并调整长期股权投资的账面价值。按照被投资单位宣告分派的利润或现金股利计算应分得的部分,相应减少长期股权投资的账面价值。对于被投资单位除净损益以外所有者权益的其他变动,调整长期股权投资的账面价值并计入所有者权益。处置长期股权投资,其账面价值与实际取得价款的差额,计入当期损益。采用权益法核算的长期股权投资,因被投资单位除净损益以外所有者权益的其他变动而计入所有者权益的,处置该项投资时将原计入所有者权益的部分按相应比例转入当期损益。(3)确定对被投资单位具有共同控制、重大影响的依据①确定对被投资单位具有共同控制的依据共同控制是指按照合同约定对某项经济活动共有的控制。在合营企业设立时,合营各方在投资合同或协议中约定在所设立合营企业的重要财务和生产经营决策制定过程中,必须由合营各方均同意才能通过。②确定对被投资单位具有重大影响的依据重大影响,是指对一个企业的财务和经营政策有参与决策的权力,但并不能够控制或者与其他方一起共同控制这些政策的制定。一般情况下本公司直接或通过子公司间接拥有被投资单位 20%以上但低于 50%的表决权股份时认为对被投资单位具有重大影响。(4)减值测试方法及减值准备计提方法资产负债表日,若对子公司长期股权投资、对合营企业长期股权投资、对联营企业长期股权投资存在减值迹象,估计其可收回金额,可收回金额低于账面价值的,确认减值损失,计入当期损益,同时计提长期股权投资减值准备。活跃市场中没有报价且其公允价值不能可靠计量的其他股权投资发生减值时,按类似的金融资产的市场收益率对未来现金流量确定的现值与投资的账面价值之间的差额确认为减值损失,计入当期损益。同时计提长期股权投资减值准备。上述长期股权投资减值准备在以后期间均不予转回。13、投资性房地产(1)投资性房地产的种类投资性房地产分为:已出租的土地使用权、持有并准备增值后转让的土地使用权、已出租的建筑物。
                                                             广东猛狮电源科技股份有限公司 2013 半年度报告全文(2)投资性房地产的计量模式投资性房地产按照取得时的成本进行初始计量,在资产负债表日采用成本模式对投资性房地产进行后续计量。其中建筑物的折旧方法和减值准备的确定方法与固定资产的核算方法一致,土地使用权的摊销方法和减值准备的确定方法与无形资产的核算方法一致14、固定资产(1)固定资产确认条件固定资产是指使用寿命超过一个会计年度的为生产商品、提供劳务、出租或经营管理而持有的有形资产。固定资产的确认条件:①该固定资产包含的经济利益很可能流入企业;②该固定资产的成本能够可靠计量。固定资产通常按照实际成本作为初始计量。购买固定资产的价款超过正常信用条件延期支付,实质上具有融资性质的,固定资产的成本以购买价款的现值为基础确定。债务重组取得债务人用以抵债的固定资产,以该固定资产的公允价值为基础确定其入账价值,并将重组债务的账面价值与该用以抵债的固定资产公允价值之间的差额,计入当期损益;在非货币性资产交换具备商业实质和换入资产或换出资产的公允价值能够可靠计量的前提下,非货币性资产交换换入的固定资产通常以换出资产的公允价值为基础确定其入账价值,除非有确凿证据表明换入资产的公允价值更加可靠;不满足上述前提的非货币性资产交换,以换出资产的账面价值和应支付的相关税费作为换入固定资产的成本,不确认损益。(2)融资租入固定资产的认定依据、计价方法融资租赁是指实质上转移了与资产所有权有关的全部风险和报酬的租赁。满足以下一项或数项标准的租赁,应当认定为融资租赁:①在租赁期届满时,租赁资产的所有权转移给承租人;②承租人有购买租赁资产的选择权,所订立的购买价款预计将远低于行使选择权时租赁资产的公允价值,因而在租赁开始日就可以合理确定承租人将会行使这种选择权。③即使资产的所有权不转移,但租赁期占租赁资产使用寿命的大部分,通常是租赁期大于、等于资产使用年限的 75%,但若标的物系在租赁开始日已使用期限达到可使用期限 75%以上的旧资产则不适用此标准;④承租人在租赁开始日的最低租赁付款额现值,几乎相当于租赁开始日租赁资产公允价值;出租人在租赁开始日的最低租赁收款额现值,几乎相当于租赁开始日租赁资产公允价值。通常是租赁最低付款额的现值大于、等于资产公允价值的 90%;⑤租赁资产性质特殊,如果不作较大改造,只有承租人才能使用。融资租入固定资产的计价方法:按照实质重于法律形式的要求,企业应将融资租入资产作为一项固定资产计价入账,同时确认相应的负债,并计提固定资产的折旧。在租赁期开始日,承租人应当将租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值;承租人在租赁谈判和签订租赁合同过程中发生的,可归属于租赁项目的手续费、律师费、差旅费、印花税等初始直接费用也计入资产的价值。(3)各类固定资产的折旧方法固定资产的分类:公司的固定资产分为房屋建筑物、机器设备、运输工具、办公设备和其他设备。固定资产折旧采用直线法平均计算,并按固定资产类别的原价、估计经济使用年限及预计残值(原价的 5%)确定其折旧率。
             类别                折旧年限(年)           残值率(%)                年折旧率(%)
    房屋及建筑物                20                                          4.75% 5%
    机器设备                    10                                          9.5% 5%
    运输设备                    5                                            19% 5%
    办公设备及其他设备          5                                            19% 5%
                                                             广东猛狮电源科技股份有限公司 2013 半年度报告全文(4)固定资产的减值测试方法、减值准备计提方法资产负债表日对固定资产逐项进行检查,如果由于市价持续下跌,或技术陈旧、损坏、长期闲置等原因存在减值迹象,应当估计其可收回金额。可收回金额按资产的公允价值减去处置费用后的净额与资产未来现金流量的现值之间的高者确定。估计可收回金额,以单项资产为基础,若难以对单项资产的可收回金额进行估计的,应以该项资产所属的资产组为基础确定资产组的可收回金额。减值准备一旦计提,不得转回。15、在建工程(1)在建工程的类别在建工程以立项项目分类核算。(2)在建工程结转为固定资产的标准和时点在建工程结转为固定资产的时点:在建工程按各项工程所发生的实际支出核算,在达到预定可使用状态时转作固定资产。所建造的固定资产已达到预定可使用状态,但尚未办理竣工决算手续的,自达到预定可使用状态之日起,根据工程预算、造价或者工程实际成本等,按估计的价值转入固定资产,并计提固定资产的折旧,待办理了竣工决算手续后再对原估计值进行调整。(3)在建工程的减值测试方法、减值准备计提方法在建工程减值准备的确认标准、计提方法:资产负债表日对在建工程逐项进行检查,对长期停建并且预计在未来 3 年内不会重新开工的或所建项目无论在性能上,还是在技术上已经落后并且给公司带来的经济利益具有很大的不确定性以及其他足以证明在建工程已经发生减值情形的,按单项在建工程可收回金额低于其账面价值的差额计提在建工程减值准备。减值损失一经确认,不得转回。16、借款费用(1)借款费用资本化的确认原则公司发生的借款费用,可直接归属于符合资本化条件的资产的购建或者生产的,予以资本化,计入相关资产成本;其他借款费用,在发生时根据其发生额确认为费用,计入当期损益。(2)借款费用资本化期间借款费用同时满足以下条件时予以资本化:(1)资产支出已经发生,资产支出包括为购建或者生产符合资本化条件的资产而以支付现金、转移非现金资产或者承担带息债务形式发生的支出;(2)借款费用已经发生;(3)为使资产达到预定可使用或者可销售状态所必要的购建或者生产活动已经开始。(3)暂停资本化期间符合资本化条件的资产在购建或者生产过程中发生非正常中断、且中断时间连续超过 3 个月的,应当暂停借款费用的资本化。在中断期间发生的借款费用应当确认为费用,计入当期损益,直至资产的购建或者生产活动重新开始。如果中断是所购建或者生产的符合资本化条件的资产达到预定可使用或者可销售状态必要的程序,借款费用的资本化应当继续进行。
                                                             广东猛狮电源科技股份有限公司 2013 半年度报告全文购建或者生产符合资本化条件的资产达到预定可使用或者可销售状态时,借款费用应当停止资本化。在符合资本化条件的资产达到预定可使用或者可销售状态之后所发生的借款费用,应当在发生时根据其发生额确认为费用,计入当期损益。为购建或者生产符合资本化条件的资产而借入专门借款的,应当以专门借款当期实际发生的利息费用,减去将尚未动用的借款资金存入银行取得的利息收入或者进行暂时性投资取得的投资收益后的金额,确定为专门借款利息费用的资本化金额,并应当在资本化期间内,将其计入符合资本化条件的资产成本。(4)借款费用资本化金额的计算方法一般借款利息费用资本化金额=累计资产支出超过专门借款部分的资产支出加权平均数×所占用一般借款的资本化率所占用一般借款的资本化率=所占用一般借款加权平均利率=所占用一般借款当期实际发生的利息之和÷所占用一般借款本金加权平均数所占用一般借款本金加权平均数=Σ(所占用每笔一般借款本金×每笔一般借款在当期所占用的天数/当期天数)17、无形资产(1)无形资产的计价方法①外购无形资产的成本,按使该项资产达到预定用途所发生的实际支出计价。②内部研究开发项目研究阶段的支出,于发生时计入当期损益,开发阶段的支出,能够符合资本化条件的,确认为无形资产成本。③投资者投入的无形资产,按照投资合同或协议约定的价值作为成本,但合同或协议约定价值不公允的除外。④接受债务人以非现金资产抵偿债务方式取得的无形资产,或以应收债权换入无形资产的,按换入无形资产的公允价值入账。⑤非货币性交易投入的无形资产,以该项无形资产的公允价值和应支付的相关税费作为入账成本。⑥接受捐赠的无形资产,捐赠方提供了有关凭据的,按凭据上标明的金额加上应支付的相关税费计价;捐赠方没有提供有关凭据的,如果同类或类似无形资产存在活跃市场的,按同类或类似无形资产的市场价格估计的金额,加上应支付的相关税费,作为实际成本;如果同类或类似无形资产不存在活跃市场的,按接受捐赠的无形资产的预计未来现金流量现值,作为实际成本;自行开发并按法律程序申请取得的无形资产,按依法取得时发生的注册费,聘请律师费等费用,作为实际成本。(2)使用寿命有限的无形资产的使用寿命估计情况使用寿命有限的无形资产,其应摊销金额在使用寿命内按直线法摊销,来源于合同性权利或其他法定权利的无形资产,其使用寿命不应超过合同性权利或其他法定权利的期限;合同性权利或其他法定权利在到期时因续约等延续、且有证据表明企业续约不需要付出大额成本的,续约期应当计入使用寿命。合同或法律没有规定使用寿命的,企业应当综合各方面因素判断,以确定无形资产能为企业带来经济利益的期限。使用寿命有限的无形资产,其残值视为零,但以下情况除外:①有第三方承诺在无形资产使用寿命结束时购买该无形资产;②可以根据活跃市场得到预计残值信息,并且该市场在无形资产使用寿命结束时很可能存在。无形资产的应摊销金额为其成本扣除预计残值后的金额。已计提减值准备的无形资产,还需扣除已计提的无形资产减值准备累计金额。(3)使用寿命不确定的无形资产的判断依据无法合理确定无形资产为企业带来经济利益期限的,该项无形资产应作为使用寿命不确定的无形资产,不作摊销,并于每会计年度内对使用寿命不确定的无形资产的使用寿命进行复核,如有证据表明无形资产的使用寿命是有限的,应当估计其使用寿命,并按使用寿命有限的无形资产核算方法进行处理。
                                                             广东猛狮电源科技股份有限公司 2013 半年度报告全文(4)无形资产减值准备的计提对使用寿命不确定的无形资产以及尚未达到可使用状态的无形资产,于资产负债表日进行减值测试。对使用寿命有限的无形资产,于资产负债表日,存在减值迹象,估计其可收回金额。可收回金额低于其账面价值的,将无形资产的账面价值减记至可收回金额,减记的金额确认为无形资产减值损失,计入当期损益,同时计提相应的无形资产减值准备。无形资产减值损失一经确认,在以后会计期间不予转回。(5)划分公司内部研究开发项目的研究阶段和开发阶段具体标准公司将内部研究开发项目区分为研究阶段和开发阶段:研究阶段是指为获取并理解新的科学或技术知识而进行的独创性的有计划调查阶段。开发阶段是指已完成研究阶段,在进行商业性生产或使用前,将研究成果或其他知识应用于某项计划或设计,以生产出新的或具有实质性改进的材料、装置、产品等阶段。(6)内部研究开发项目支出的核算公司根据上述划分研究阶段、开发阶段的标准,归集相应阶段的支出。研究阶段发生的支出应当于发生时计入当期损益;开发阶段的支出,在同时满足下列条件时,确认为无形资产:①完成该无形资产以使其能够使用或出售在技术上具有可行性。②具有完成该无形资产并使用或出售的意图。③无形资产产生未来经济利益的方式,包括能够证明运用该无形资产生产的产品存在市场或无形资产自身存在市场;无形资产将在内部使用时,证明其有用性。④有足够的技术、财务资源和其他资源支持,以完成该无形资产的开发,并有能力使用或出售该无形资产。⑤归属于该无形资产开发阶段的支出能够可靠计量。18、长期待摊费用长期待摊费用是公司已经发生但应由本期和以后各期分担的分摊期限在一年以上的各项费用,以实际发生的支出入账并在其预计受益期内按直线法平均法进行摊销。如果长期待摊费用项目不能使以后会计期间受益的,则将尚未摊销的该项目的摊余价值全部转入当期损益。19、预计负债(1)预计负债的确认标准当与对外担保、未决诉讼或仲裁、产品质量保证、裁员计划、亏损合同、重组义务、固定资产弃置义务等或有事项相关的业务同时符合以下条件时,确认为负债:①该义务是公司承担的现时义务;②该义务的履行很可能导致经济利益流出企业;③该义务的金额能够可靠地计量。(2)预计负债的计量方法预计负债按照履行现时义务所需支出的最佳估计数进行精算并初始计量。所需支出存在一个连续范围,且该范围内各种结果
                                                             广东猛狮电源科技股份有限公司 2013 半年度报告全文发生的可能性相同的最佳估计数按该范围的中间值确定;在其他情况下,最佳估计数按如下方法确定:①或有事项涉及单个项目时,最佳估计数按最可能发生金额确定;②或有事项涉及多个项目时,最佳估计数按各种可能发生额及其发生概率计算确定;③公司清偿预计负债所需支出全部或部分预期由第三方或其他方补偿的,则补偿金额在基本确定能收到时,作为资产单独确认。确认的补偿金额不超过所确认预计负债的账面价值。20、收入(1)销售商品收入确认时间的具体判断标准销售商品的收入,在下列条件均能满足时予以确认:①已将商品所有权上的主要风险和报酬转移给购货方;②既没有保留通常与所有权相联系的继续管理权,也没有对已售出的商品实施控制;③与交易相关的经济利益很可能流入公司;④相关的收入和已发生或将发生的成本能够可靠地计量。外销收入确认的时点:外销为买断式经销,货物发出报关并装船后,出口商品所有权上的风险和报酬已经转移,与销售产品相关的收入和成本能够可靠计量,确认外销收入。内销收入确认的时点:内销采取托运方式的,公司取得货物承运单时即确认为商品所有权的风险和报酬已经转移,确认内销收入;采取送货上门方式的,客户在送货单上签收即认为商品所有权的风险和报酬已经转移,确认内销收入。(2)确认让渡资产使用权收入的依据①与交易相关的经济利益很可能流入企业;②收入的金额能够可靠地计量。(3)确认提供劳务收入的依据①不跨年度劳务收入按完成合同法,即在劳务完成时确认收入;②跨年度劳务收入在资产负债表日,如果提供劳务的结果能够可靠地计量,则采用完工百分比法确认劳务收入。21、政府补助(1)类型政府补助分别有货币性资产和非货币性资产两种。(2)会计处理方法政府补助为货币性资产的,按收到或应收的金额计量,政府补助为非货币性资产的,按公允价值计量,如公允价值不能可靠取得,则按名义金额计量。与资产相关的政府补助,应确认为递延收益,并在相关资产使用寿命内平均分配,计入当期损益,其中,按名义金额计量的政府补助直接计入当期损益。与收益相关的政府补助,用于补偿以后期间的相关费用或损失的,应确认为递延收益,并在确认相关费用的期间计入当期损益,用于补偿已发生的相关费用或损失的,直接计入当期损益。22、递延所得税资产和递延所得税负债(1)确认递延所得税资产的依据公司以很可能取得用来抵扣可抵扣暂时性差异的应纳税所得额为限,确认由可抵扣暂时性差异产生的递延所得税资产。但是同时具有下列特征的交易中因资产或负债的初始确认所产生的递延所得税资产不予确认:A:该项交易不是企业合并;B:
                                                            广东猛狮电源科技股份有限公司 2013 半年度报告全文交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损)。公司对与子公司、联营公司及合营企业投资相关的可抵扣暂时性差异,同时满足下列条件的,确认相应的递延所得税资产:暂时性差异在可预见的未来很可能转回;未来很可能获得用来抵扣暂时性差异的应纳税所得额。公司对于能够结转以后年度的可抵扣亏损和税款抵减,以很可能获得用来抵扣可抵扣亏损和税款抵减的未来应纳税所得额为限,确认相应的递延所得税资产。(2)确认递延所得税负债的依据除下列情况产生的递延所得税负债以外,公司确认所有应纳税暂时性差异产生的递延所得税负债:A:商誉的初始确认;B:同时满足具有下列特征的交易中产生的资产或负债的初始确认:①该项交易不是企业合并;②交易发生时既不影响会计利润也不影响应纳税所得额(或可抵扣亏损);C:公司对与子公司、联营公司及合营企业投资产生相关的应纳税暂时性差异,同时满足下列条件的:①投资企业能够控制暂时性差异的转回的时间;②该暂时性差异在可预见的未来很可能不会转回。23、经营租赁、融资租赁(1)经营租赁会计处理对于经营租赁的租金,出租人、承租人在租赁期内各个期间按照直线法确认为当期损益。出租人、承租人发生的初始直接费用,计入当期损益。或有租金在实际发生时计入当期损益。(2)融资租赁会计处理承租人的会计处理:在租赁期开始日,将租赁开始日租赁资产公允价值与最低租赁付款额现值两者中较低者作为租入资产的入账价值,将最低租赁付款额作为长期应付款的入账价值,其差额作为未确认融资费用。在租赁谈判和签订租赁合同过程中发生的,可归属于租赁项目的手续费、律师费、差旅费、印花税等初始直接费用(下同),计入租入资产价值。在计算最低租赁付款额的现值时,能够取得出租人租赁内含利率的,采用租赁内含利率作为折现率;否则,采用租赁合同规定的利率作为折现率。无法取得出租人的租赁内含利率且租赁合同没有规定利率的,采用同期银行贷款利率作为折现率。未确认融资费用在租赁期内按照实际利率法计算确认当期的融资费用。公司采用与自有固定资产相一致的折旧政策计提租赁资产折旧。能够合理确定租赁期届满时取得租赁资产所有权的,在租赁资产使用寿命内计提折旧。无法合理确定租赁期届满时能够取得租赁资产所有权的,在租赁期与租赁资产使用寿命两者中较短的期间内计提折旧。或有租金在实际发生时计入当期损益。出租人的会计处理:在租赁期开始日,出租人将租赁开始日最低租赁收款额与初始直接费用之和作为应收融资租赁款的入账价值,同时记录未担保余值;将最低租赁收款额、初始直接费用及未担保余值之和与其现值之和的差额确认为未实现融资收益。未实现融资收益在租赁期内按照实际利率法计算确认当期的融资收入。或有租金在实际发生时计入当期损益。24、主要会计政策、会计估计的变更本报告期主要会计政策、会计估计是否变更□ 是 √ 否本报告期主要会计政策、会计估计无变更。(1)会计政策变更本报告期主要会计政策是否变更□ 是 √ 否
                                                                     广东猛狮电源科技股份有限公司 2013 半年度报告全文(2)会计估计变更本报告期主要会计估计是否变更□ 是 √ 否五、税项1、公司主要税种和税率
                   税种                                   计税依据                               税率
    增值税                                     应税收入                               17%
    城市维护建设税                             应交流转税额                           7%      (柳州动力宝 1%)
    企业所得税                                 猛狮科技应纳税所得额                   15%
                                           柳州动力宝、福建动力宝、上海猛狮、
    企业所得税                                                                    25%
                                           遂宁宏成、猛狮兆成各自应纳税所得额
    教育费附加                                 应交流转税额                           3%
    堤围防护费                                 应税收入                               0.13%2、税收优惠及批文根据 2012 年 3 月 1 日广东省科学技术厅、广东省财政厅、广东省国家税务局、广东省地方税务局联合发布的粤科高字[2012]33号《关于公布广东省 2011 年度第一批高新技术企业名单的通知》,公司被认定为 2011 年第一批高新技术企业,发证日期为2011 年 8 月 23 日,有效期为 3 年,企业所得税优惠期为 2011 年 1 月 1 日至 2013 年 12 月 31 日,税率为 15%。公司的研究开发费用可根据国家税务总局《企业研究开发费用税前扣除管理办法(试行)》(国税发〔2008〕116 号)的规定在计算其应纳税所得额时实行加计扣除。
                                                                                                                                广东猛狮电源科技股份有限公司 2013 半年度报告全文六、企业合并及合并财务报表1、子公司情况(1)通过设立或投资等方式取得的子公司
                                                                                                                                                                       单位: 元
                                                                                              实质上构                                        少数股东
                                                                                                                                                         从母公司所有者权益冲减子公司少数
                                                                                    期末实 成对子公                  表决权                   权益中用
             子公司                                                                                         持股比            是否合 少数股              股东分担的本期亏损超过少数股东在
    子公司全称            注册地    业务性质    注册资本            经营范围            际投资 司净投资                  比例                     于冲减少
              类型                                                                                          例(%)             并报表 东权益              该子公司年初所有者权益中所享有份
                                                                                      额      的其他项                (%)                     数股东损
                                                                                                                                                                    额后的余额
                                                                                               目余额                                         益的金额
                                                       机动车蓄电池及蓄电池配件生
    柳州市动力                     机电车蓄电
             全资子 广西柳                             产、销售、出口经营;塑料制
    宝电源科技                     池及电池配 2000 万元                                2000 万              -    100%     100% 是
             公司     州                               品、五金机械制品及配件生产、
    有限公司                       件生产销售
                                                       销售;软件开发。
    福建动力宝                     铅酸蓄电池
             全资子 福建漳                             铅酸蓄电池的研发、生产及销
    电源科技有                     的研发、生 3000 万元                                 3000 万             -    100%     100% 是
             公司     州                               售
    限公司                         产及销售
    上海猛狮车                     汽车配件、
             全资子
    辆配件有限            上海     摩托车配件 50 万元      汽车配件、摩托车配件销售     50 万               -    100%     100% 是
             公司
    公司                           销售通过设立或投资等方式取得的子公司的其他说明(1)柳州市动力宝电源科技有限公司(以下简称“柳州动力宝”)系公司于 2008 年 3 月出资组建的子公司,注册资本为 500 万元,公司持有其 100%股权。2009 年 5 月,公司对柳州动力宝增资人民币 1500 万元,增资后柳州动力宝注册资本变更为人民币 2,000 万元。(2)福建动力宝电源科技有限公司(以下简称“福建动力宝”)系由公司与陈乐强于 2008 年 12 月共同出资组建的子公司,注册资本 3000 万元,公司持有其 90%股权。注册资本的投入由全体股东分两期于公司成立之日起两年内缴足。第一期出资 600 万元已于 2008 年 12 月 15 日缴纳,2010 年 1 月 7 日,公司受让原股东陈乐强所持有的 10%股权后缴纳第二期出资 2400 万元,公司已实际出资 3000 万元,占注册资本总额的 100%,占实收资本的 100%。(3)上海猛狮车辆配件有限公司系由公司于 2009 年 12 月出资组建的子公司,注册资本 50 万元,公司持有其 100%股权。
                                                                                                                              广东猛狮电源科技股份有限公司 2013 半年度报告全文(2)同一控制下企业合并取得的子公司
                                                                                                                                                                     单位: 元
                                                                          实质上构                                                                  从母公司所有者权益冲减子公
                                                                          成对子公    持股   表决   是否                                            司少数股东分担的本期亏损超
    子公司 子公司            业务性 注册资                         期末实际                                                     少数股东权益中用于冲
                注册地                         经营范围                   司净投资    比例   权比   合并   少数股东权益                             过少数股东在该子公司年初所
    全称    类型              质       本                         投资额                                                       减少数股东损益的金额
                                                                          的其他项    (%)    例(%) 报表                                             有者权益中所享有份额后的余
                                                                          目余额                                                                                额
                                            电动车辆(不含
                                            小轿车)、电机及
    汕头猛                                      相关配件的科研
    狮兆成                   研发、             开发、生产、销
    新能源 控股子 广东汕 生产、                 售和技术服务;
                                  2000 万                       1400 万        0.00    70%    70% 是         4,794,757.09            1,205,242.91                          0.00
    汽车技 公司     头       销售、             新能源汽车研
    术有限                   服务               发。[经营范围中
    公司                                        凡涉专项规定持
                                            有效专批证件方
                                            可经营]通过同一控制下企业合并取得的子公司的其他说明汕头猛狮兆成新能源汽车技术有限公司(以下简称“猛狮兆成”)系公司于 2013 年 1 月向猛狮集团收购该公司 70%股权后纳入合并范围之子公司,其注册资本现为 2000 万元,公司持有其 70%股权。
                                                                                                                    广东猛狮电源科技股份有限公司 2013 半年度报告全文(3)非同一控制下企业合并取得的子公司
                                                                                                                                                            单位: 元
                                                                                                                                                                  从母公司所有
                                                                                                             实质上                                      少数股 者权益冲减子
                                                                                                             构成对                                      东权益 公司少数股东
                                                                                                      期末实 子公司            表决权                    中用于 分担的本期亏
    子公司 子公司            业务性 注册资                                                                                持股比            是否合 少数股
                注册地                                           经营范围                             际投资 净投资            比例                      冲减少 损超过少数股
    全称    类型              质     本                                                                                   例(%)            并报表 东权益
                                                                                                       额    的其他             (%)                      数股东 东在该子公司
                                                                                                             项目余                                      损益的 年初所有者权
                                                                                                               额                                        金额     益中所享有份
                                                                                                                                                                   额后的余额
                                         生产、销售各类蓄电池及其配件、原材料、机械设备(以上项目
                                         及期限以许可证为准)。(以下范围不含前置许可项目,后置许可遂宁宏
                                         项目凭许可证或审批文件经营)经营本企业自产产品及技术的出成电源 全资子 四川遂 生产、
                                2900 万 口业务;提供相关技术咨询及售后服务。经营本企业生产所需要 2900 万 6980 万        100%    100% 是           0.00     0.00            0.00
    科技有 公司     宁       销售
                                         的原辅材料、仪器仪表、机械设备、零配件及技术的进口业务(国限公司
                                         家限定公司经营和国家禁止进出口的商品除外,不单列贸易方
                                         式)。通过非同一控制下企业合并取得的子公司的其他说明遂宁宏成电源科技有限公司(以下简称“遂宁宏成”)系公司于 2013 年 1 月收购该公司全部股权后纳入合并范围之全资子公司,注册资本为 2900 万元,公司持有其 100%股权。
                                                                广东猛狮电源科技股份有限公司 2013 半年度报告全文2、合并范围发生变更的说明公司报告期内新增全资子公司遂宁宏成及控股子公司猛狮兆成纳入合并范围。3、报告期内新纳入合并范围的主体和报告期内不再纳入合并范围的主体本期新纳入合并范围的子公司、特殊目的主体、通过受托经营或承租等方式形成控制权的经营实体
                                                                                                              单位: 元
                     名称                                   期末净资产                          本期净利润
    遂宁宏成电源科技有限公司                                                23,972,138.85                      -1,822,735.24
    汕头猛狮兆成新能源汽车技术有限公司                                      15,982,683.82                        -59,390.384、报告期内发生的同一控制下企业合并
                                                                                                              单位: 元
                     属于同一控制下企 同一控制的实际控 合并本期期初至合 合并本期至合并日 合并本期至合并日
    被合并方
                     业合并的判断依据       制人              并日的收入            的净利润          的经营活动现金流
                     交易对手方为同受汕头猛狮兆成新能源
                     陈再喜和陈银卿控 陈再喜、陈银卿                       0.00                0.00                0.00汽车技术有限公司
                     制的猛狮集团5、报告期内发生的非同一控制下企业合并
                                                                                                              单位: 元
          被合并方                         商誉金额                                     商誉计算方法
                                                                       合并成本大于合并中取得的被购买方可辨认净资
    遂宁宏成电源科技有限公司                               13,371,604.91
                                                                       产公允价值份额的差额,确认为商誉。
                                                                          广东猛狮电源科技股份有限公司 2013 半年度报告全文七、合并财务报表主要项目注释1、货币资金
                                                                                                                          单位: 元
                                                期末数                                              期初数
         项目
                            外币金额         折算率          人民币金额            外币金额        折算率          人民币金额
    现金:                           --               --              590,900.28            --            --                1,141,114.26
    人民币                          --               --              590,900.28            --            --                1,141,114.26
    银行存款:                      --               --            68,056,510.30           --            --              101,068,542.89
    人民币                          --               --            68,056,510.30           --            --              101,068,542.89
    其他货币资金:                  --               --            36,379,277.60           --            --               16,002,803.36
    人民币                          --               --            36,379,277.60           --            --               16,002,803.36
    合计                            --               --          105,026,688.18            --            --              118,212,460.512、应收票据(1)应收票据的分类
                                                                                                                          单位: 元
                     种类                                           期末数                                  期初数
    银行承兑汇票                                                                   1,465,200.00                            1,718,192.00
    合计                                                                           1,465,200.00                            1,718,192.00公司已经背书给其他方但尚未到期的票据
                                                                                                                          单位: 元
         出票单位                    出票日期                    到期日                 金额                备注
    重庆鑫源动力制造有限公司 2013 年 04 月 01 日             2013 年 07 月 01 日          150,000.00
    天津英克莱电动车有限公司 2013 年 04 月 01 日             2013 年 07 月 01 日          100,000.00
    慈溪市凯州工贸有限公司      2013 年 04 月 01 日          2013 年 07 月 01 日          100,000.00
    浙江日普电子科技有限公司 2013 年 04 月 01 日             2013 年 07 月 01 日          100,000.00
    浙江日普电子科技有限公司 2013 年 04 月 01 日             2013 年 07 月 01 日          100,000.00
    合计                                    --                          --                550,000.00             --
                                                                         广东猛狮电源科技股份有限公司 2013 半年度报告全文3、应收账款(1)应收账款按种类披露
                                                                                                                               单位: 元
                                                  期末数                                                     期初数
           种类                  账面余额                     坏账准备                     账面余额                        坏账准备
                              金额       比例(%)           金额        比例(%)        金额         比例(%)             金额            比例(%)按组合计提坏账准备的应收账款按账龄组合计提坏账准
                       41,852,096.63        98.65%     647,831.84        53.01% 75,611,295.27         99.25%         678,366.69           54.15%备的应收账款
    组合小计               41,852,096.63        98.65%     647,831.84        53.01% 75,611,295.27         99.25%         678,366.69           54.15%单项金额虽不重大但单
    项计提坏账准备的应收      574,275.50         1.35%     574,275.50        46.99%     574,275.50         0.75%         574,275.50           45.85%账款
    合计                   42,426,372.13         --      1,222,107.34        --       76,185,570.77        --           1,252,642.19          --期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,按账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                               单位: 元
                                          期末数                                                      期初数
       账龄                   账面余额                                                     账面余额
                                                            坏账准备                                                    坏账准备
                        金额             比例(%)                                     金额             比例(%)1 年以内
    其中:                   --                 --                    --                  --                --                    --
    1 年以内小计           36,770,804.26        87.86%                 183,854.02      72,737,302.76            96.2%             363,596.79
    1至2年                  4,801,408.09        11.47%                 240,070.40       2,594,108.23            3.43%             112,784.97
    2至3年                                                                                 36,537.47            0.05%                  7,307.49
    3 年以上                 279,884.28         0.67%                  223,907.42         243,346.81            0.32%             194,677.44
    合计                   41,852,096.63        --                     647,831.84      75,611,295.27        --                    678,366.69组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款□ 适用 √ 不适用
                                                                               广东猛狮电源科技股份有限公司 2013 半年度报告全文
                                                                                                                               单位: 元
           应收账款内容              账面余额          坏账金额           计提比例(%)                      理由
    上海相伴乐电动自行车有限公司              33,600.00        33,600.00                      100% 账龄长且催收无效
    上海鹰伦电动自行车有限公司               103,420.00    103,420.00                         100% 账龄长且催收无效
    无锡市豪顺电动车有限公司                 319,964.00    319,964.00                         100% 账龄长且催收无效
    珠海景卓经贸有限公司                     112,291.50    112,291.50                         100% 账龄长且催收无效
    苏州市海宇工贸有限公司                     5,000.00         5,000.00                      100% 账龄长且催收无效
    合计                                     574,275.50    574,275.50                 --                          --(2)本报告期应收账款中持有公司 5%(含 5%)以上表决权股份的股东单位情况本报告期应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位欠款。(3)应收账款中金额前五名单位情况
                                                                                                                               单位: 元
                                                                                                   占应收账款总额的比例
             单位名称                与本公司关系                      金额               年限
                                                                                                               (%)
    UKR PROM INVEST                     无关联关系                          4,801,408.09 1 年以内                         11.32%
    TUCKER ROCKY DISTRIBUTING                无关联关系                     4,747,605.96 1 年以内                         11.19%
    浙江春风动力股份有限公司            无关联关系                          1,761,440.00 1 年以内                          4.15%
    通用机械进出口有限公司              无关联关系                          1,658,886.38 1 年以内                          3.91%
    PT EQUIPMENT                        无关联关系                          1,209,687.15 1 年以内                          2.85%
    合计                                          --                       14,179,027.58          --                      33.42%4、其他应收款(1)其他应收款按种类披露
                                                                                                                               单位: 元
                                                  期末数                                                  期初数
           种类                 账面余额                      坏账准备                    账面余额                     坏账准备
                             金额        比例(%)           金额        比例(%)         金额        比例(%)           金额        比例(%)按组合计提坏账准备的其他应收款按账龄组合计提坏账准
                          7,010,634.29       100%          20,053.18      100% 15,752,695.96          100%           66,246.94     100%备的其他应收款
    组合小计                  7,010,634.29       100%          20,053.18      100% 15,752,695.96          100%           66,246.94     100%
    合计                      7,010,634.29       --            20,053.18      --      15,752,695.96      --              66,246.94     --
                                                               广东猛狮电源科技股份有限公司 2013 半年度报告全文其他应收款种类的说明期末单项金额重大并单项计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                            单位: 元
                                            期末数                                          期初数
                                 账面余额                                     账面余额
           账龄
                                                 比例   坏账准备                            比例       坏账准备
                             金额                                            金额
                                                 (%)                                        (%)1 年以内其中:
    1 年以内小计                  7,010,634.29       100%      20,053.18         472,675.74 47.14%               2,260.58
    1至2年                                                                   15,020,685.62       27%            10,335.44
    2至3年                                                                       257,029.60 25.63%              51,405.92
    3 年以上                                                                       2,305.00     0.23%            2,245.00
    合计                          7,010,634.29        --       20,053.18     15,752,695.96       --             66,246.94组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款□ 适用 √ 不适用(2)本报告期其他应收款中持有公司 5%(含 5%)以上表决权股份的股东单位情况本报告期其他应收款中无持有公司 5%(含 5%)以上表决权股份的股东单位欠款。(3)其他应收款金额前五名单位情况
                                                                                                            单位: 元
                                                                                                     占其他应收款总额的比
                  单位名称           与本公司关系           金额                     年限
                                                                                                            例(%)
    汕头猛狮新能源车辆技术有限公司      拟设立子公司             3,000,000.00 1 年以内                                  42.79%
    主机配套业务分部备用金              业务部                     200,000.00 1 年以内                                      2.85%
    美国友邦保险有限公司广东分公司      无关联关系                 190,122.22 1 年以内                                      2.71%
    漳州市社会保险管理中心              无关联关系                 188,936.89 1 年以内                                       2.7%
    国浩律师(广州)事务所                无关联关系                 120,000.00 1 年以内                                      1.71%
                    合计                    --                3,699,059.11            --                            52.76%
                                                                              广东猛狮电源科技股份有限公司 2013 半年度报告全文5、预付款项(1)预付款项按账龄列示
                                                                                                                                单位: 元
                                            期末数                                                      期初数
       账龄
                                   金额                        比例(%)                         金额                      比例(%)
    1 年以内                                       16,350,347.24             100%                              4,108,788.86           83.9%
    1至2年                                                                                                       788,613.26           16.1%
    合计                                           16,350,347.24        --                                     4,897,402.12          --(2)预付款项金额前五名单位情况
                                                                                                                                单位: 元
                单位名称                     与本公司关系           金额                       时间                   未结算原因
    柳州市斯瑞进出口贸易有限公司                供应商                  5,101,638.79 1 年以内                        尚在结算期内
    深圳市锃科合金有限公司                      供应商                  4,800,000.00 1 年以内                        尚在结算期内
    德国赛车队                                  车队                    1,540,593.75 1 年以内                        尚在结算期内
    汕头市征途汽车文化有限公司                  车队                    1,500,000.01 1 年以内                        尚在结算期内
    虹圣雨(北京)国际传媒广告有限公司            广告商                       690,000.00 1 年以内                     尚在结算期内
    合计                                                 --            13,632,232.55                --                         --截至 2013 年 6 月 30 日止,无账龄在 1 年以上的大额预付款项。截至 2013 年 6 月 30 日止,预付款项余额中无持有公司 5%(含 5%)以上表决权股份的股东单位欠款及其他关联方款项。6、存货(1)存货分类
                                                                                                                                单位: 元
                                              期末数                                                     期初数
         项目
                           账面余额           跌价准备          账面价值           账面余额             跌价准备          账面价值
    原材料                      28,760,440.83                       28,760,440.83      23,806,782.21                          23,806,782.21
    在产品                      12,790,909.82                       12,790,909.82       8,078,650.71                           8,078,650.71
    库存商品                    42,425,286.95                       42,425,286.95      62,053,955.32                          62,053,955.32
    自制半成品                  19,642,941.53                       19,642,941.53      13,170,998.15                          13,170,998.15
    发出商品                    11,662,249.07                       11,662,249.07       4,748,059.50                           4,748,059.50
    包装物                       7,871,428.13                        7,871,428.13       5,783,769.43                           5,783,769.43
    低值易耗品                   2,547,949.14                        2,547,949.14       1,820,726.59                           1,820,726.59
    合计                       125,701,205.47                      125,701,205.47     119,462,941.91                        119,462,941.91报告期期末不存在可变现价值低于账面价值需计提存货跌价准备的情形。
                                                                  广东猛狮电源科技股份有限公司 2013 半年度报告全文7、其他流动资产
                                                                                                             单位: 元
                  项目                                  期末数                                期初数
    待抵扣增值税                                                     10,426,865.92                                        -
                  合计                                           10,426,865.92                                        -8、固定资产(1)固定资产情况
                                                                                                             单位: 元
          项目             期初账面余额                 本期增加                   本期减少            期末账面余额
    一、账面原值合计:          111,407,299.20                         51,151,397.41       114,779.66       162,443,916.95
    其中:房屋及建筑物           47,883,598.44                         20,597,409.16                         68,481,007.60
      机器设备               47,601,236.66                         25,213,599.23       110,879.66        72,703,956.23
      运输工具                8,914,566.97                          2,825,549.58                         11,740,116.55
    办公及其他设备                7,007,897.13                          2,514,839.44         3,900.00         9,518,836.57
           --              期初账面余额      本期新增            本期计提          本期减少            本期期末余额
    二、累计折旧合计:           27,775,295.47    1,847,720.16          6,910,701.38        30,188.38        36,503,528.63
    其中:房屋及建筑物            6,662,014.78      464,353.17          2,194,653.95                          9,321,021.90
      机器设备               14,302,246.98    1,042,416.01          3,449,552.02        28,768.13        18,765,446.88
      运输工具                3,547,082.34       71,376.95           706,687.13                           4,325,146.42
    办公及其他设备                3,263,951.37      269,574.03           559,808.28          1,420.25         4,091,913.43
           --              期初账面余额                                --                              本期期末余额
    三、固定资产账面价值合计     83,632,003.73                             --                               125,940,388.32
    其中:房屋及建筑物           41,221,583.66                             --                                59,159,985.70
      机器设备               33,298,989.68                             --                                53,938,509.35
      运输工具                5,367,484.63                             --                                 7,414,970.13
    办公及其他设备                3,743,945.76                             --                                 5,426,923.14本期折旧额 6,910,701.38 元;本期由在建工程转入固定资产原价为 0.00 元。
                                                                         广东猛狮电源科技股份有限公司 2013 半年度报告全文9、在建工程(1)在建工程情况
                                                                                                                              单位: 元
                                                 期末数                                               期初数
          项目
                               账面余额         减值准备         账面价值            账面余额       减值准备            账面价值
    遂宁宏成工程                  29,310,026.95                     29,310,026.95
    柳州动力宝工程                   109,011.51                          109,011.51
    福建动力宝工程               228,632,928.54                    228,632,928.54 213,537,138.52                           213,537,138.52
    合计                         258,051,967.00                    258,051,967.00 213,537,138.52                           213,537,138.52(2)重大在建工程项目变动情况
                                                                                                                              单位: 元
                                                       其    工程投                                                       资
                                                转入                                            其中:本期 本期利
    项目名 预算                                           他    入占预     工程      利息资本化                              金
                    期初数       本期增加       固定                                            利息资本化 息资本                   期末数
    称   数                                           减    算比例     进度       累计金额                               来
                                                资产                                               金额        化率(%)
                                                       少      (%)                                                        源
    遂宁宏                                                                                                                   自
          6亿                   29,310,026.95                                                                                      29,310,026.95
    成工程                                                                                                                   筹柳州动
                                                                                                                         自
    力宝工                            109,011.51                                                                                         109,011.51
                                                                                                                         筹程福建动
                                                                                                                         自
    力宝工    5 亿 213,537,138.52 15,095,790.02                                       10,874,902.12 2,751,656.60                     228,632,928.54
                                                                                                                         筹程
    合计             213,537,138.52 44,514,828.48                   --        --      10,874,902.12 2,751,656.60      --      --     258,051,967.00(3)重大在建工程的工程进度情况
                  项目                                      工程进度                                       备注
    福建动力宝工程                          设备安装完毕,将投入试生产。
    遂宁宏成工程                            1 号厂房及设备安装完毕,可以试运行。(4)在建工程的说明期末余额不存在其他在建工程预计可收回金额低于其账面价值而需计提减值准备的情形。
                                                                 广东猛狮电源科技股份有限公司 2013 半年度报告全文10、工程物资
                                                                                                        单位: 元
                  项目                    期初数            本期增加         本期减少             期末数
    宏成物资                                           0.00        230,482.97                             230,482.97
    合计                                                           230,482.97                             230,482.9711、无形资产(1)无形资产情况
                                                                                                        单位: 元
           项目                期初账面余额           本期增加              本期减少           期末账面余额
    一、账面原值合计                   60,789,028.80          13,432,809.78                             74,221,838.58
    应用软件                            1,037,500.00                                                     1,037,500.00
    土地使用权                         59,447,551.80          13,432,809.78                             72,880,361.58
    商标                                 303,977.00                                                       303,977.00
    二、累计摊销合计                    3,232,640.66           1,162,285.64                              4,394,926.30
    应用软件                              89,833.21              51,874.98                                141,708.19
    土地使用权                          3,128,291.11           1,094,643.07                              4,222,934.18
    商标                                  14,516.34              15,767.59                                 30,283.93
    三、无形资产账面净值合计           57,556,388.14          12,270,524.14                 0.00        69,826,912.28应用软件土地使用权商标应用软件土地使用权商标
    无形资产账面价值合计               57,556,388.14          12,270,524.14                 0.00        69,826,912.28
    应用软件                             947,666.79                                                       895,791.81
    土地使用权                         56,319,260.69                                                    68,657,427.40
    商标                                 289,460.66                                                       273,693.07本期摊销额 1,162,285.64 元。
                                                                       广东猛狮电源科技股份有限公司 2013 半年度报告全文12、商誉
                                                                                                                      单位: 元被投资单位名称或形成商誉的事
                                        期初余额            本期增加            本期减少          期末余额          期末减值准备
               项
    遂宁宏成                                           0.00     13,371,604.91          668,580.25      12,703,024.66              0.00
    合计                                               0.00     13,371,604.91          668,580.25      12,703,024.66              0.0013、长期待摊费用
                                                                                                                      单位: 元
       项目             期初数         本期增加额         本期摊销额        其他减少额          期末数         其他减少的原因
    模具费                  1,080,975.82      330,366.23         403,512.73                         1,007,829.32
    其他递延支出            1,282,222.21                         172,222.25                         1,109,999.96
    合计                    2,363,198.03      330,366.23         575,734.98                         2,117,829.28          --长期待摊费用中的模具费按 2 年摊销。14、递延所得税资产和递延所得税负债已确认的递延所得税资产和递延所得税负债
                                                                                                                      单位: 元
                     项目                                       期末数                                   期初数递延所得税资产:
    计提坏账准备影响数                                                           187,899.56                              199,366.36
    政府补助计税影响数                                                          3,217,135.40                            3,255,051.81
    预计可弥补亏损影响数                                                        3,772,134.09                             306,886.63
    确认未实现销售影响数                                                         473,688.78                              585,017.64
    小计                                                                        7,650,857.83                            4,346,322.44递延所得税负债:互抵后的递延所得税资产及负债的组成项目
                                                                                                                      单位: 元
                                         报告期末互抵后的     报告期末互抵后的       报告期初互抵后的      报告期初互抵后的
                 项目                    递延所得税资产或     可抵扣或应纳税暂       递延所得税资产或      可抵扣或应纳税暂
                                               负债                时性差异                负债                   时性差异
    递延所得税资产                                 7,650,857.83                                4,346,322.44截至 2013 年 6 月 30 日,公司不存在未确认递延所得税负债的项目。
                                                                广东猛狮电源科技股份有限公司 2013 半年度报告全文15、资产减值准备明细
                                                                                                           单位: 元
                                                                            本期减少
             项目            期初账面余额       本期增加                                           期末账面余额
                                                                     转回              转销
    坏账准备                         1,318,889.13       12,950.32          89,678.93                        1,242,160.52
    合计                             1,318,889.13       12,950.32          89,678.93                        1,242,160.5216、其他非流动资产
                                                                                                           单位: 元
                    项目                              期末数                                  期初数
    预付设备款                                                       85,774,017.62                         59,850,667.23
    合计                                                             85,774,017.62                         59,850,667.2317、短期借款(1)短期借款分类
                                                                                                           单位: 元
                    项目                              期末数                                  期初数
    质押借款                                                        138,792,774.60                         70,133,001.35
    抵押借款                                                         80,000,000.00
    合计                                                            218,792,774.60                         70,133,001.35抵押及保证借款系公司以房产及土地使用权为抵押物,并由公司关联方为公司借款提供保证,见附注六、4(3)接受关联方担保。质押借款系公司子公司的应收票据质押借款。18、应付票据
                                                                                                           单位: 元
                    种类                              期末数                                  期初数
    银行承兑汇票                                                                                           11,689,403.36
    合计                                                                                                   11,689,403.36下一会计期间将到期的金额 87,000,000.00 元。下一会计期将到期的票据已用于质押借款并在体现在短期借款中。
                                                                广东猛狮电源科技股份有限公司 2013 半年度报告全文19、应付账款(1)应付账款情况
                                                                                                                 单位: 元
                     项目                              期末数                                       期初数
    1 年以内                                                           13,576,157.73                             11,993,287.72
    1-2 年                                                              873,500.10                                902,928.20
    2-3 年                                                               99,012.09                                 99,012.09
    合计                                                               14,548,669.92                             12,995,228.01(2)本报告期应付账款中无应付持有公司 5%(含 5%)以上表决权股份的股东单位款项20、预收账款(1)预收账款情况
                                                                                                                 单位: 元
                      项目                                 期末数                                   期初数
    1 年以内                                                             7,270,107.87                             7,510,435.56
    1-2年                                                                                                           35,900.02
    合计                                                                 7,270,107.87                             7,546,335.58(2)本报告期预收账款中无预收持有公司 5%(含 5%)以上表决权股份的股东单位款项21、应付职工薪酬
                                                                                                                 单位: 元
          项目              期初账面余额        本期增加                    本期减少                   期末账面余额一、工资、奖金、津
                                 2,598,579.09      28,607,439.54                    27,778,588.02             3,427,430.61贴和补贴
    二、职工福利费                                      1,993,390.49                     1,993,390.49
    三、社会保险费                                      3,812,549.42                     3,812,549.42其中:1、医疗保险
                                                     681,708.60                       681,708.60费
    2、基本养老保险费                                   2,678,166.58                     2,678,166.583、年金缴费
    4、失业保险费                                       246,696.17                       246,696.17
    5、工伤保险费                                       167,074.57                       167,074.57
                                                                    广东猛狮电源科技股份有限公司 2013 半年度报告全文
    6、生育保险费                                              38,903.50                         38,903.50
    四、住房公积金                   67,100.00                 588,994.00                     656,094.00
    六、其他                                                    52,391.92                         52,391.92工会经费和职工教
                                                            52,391.92                         52,391.92育经费
    合计                           2,665,679.09             35,054,765.37                   34,293,013.85              3,427,430.61应付职工薪酬中属于拖欠性质的金额 0.00 元。22、应交税费
                                                                                                                     单位: 元
                        项目                                      期末数                                  期初数
    增值税                                                                       1,227,745.29                          1,383,181.04
    企业所得税                                                                  -1,085,052.59                          2,332,210.39
    城市维护建设税                                                                    49,172.41                          96,192.73
    教育费附加                                                                        61,225.98                          82,500.41
    堤围防护费                                                                        30,754.13                          66,157.50
    房产税                                                                       -266,454.50                             73,024.61
    土地使用税                                                                   -161,627.78                             22,933.32
    印花税                                                                                                                2,622.12
    合计                                                                         -144,237.06                           4,058,822.1223、应付股利
                                                                                                                     单位: 元
             单位名称                         期末数                     期初数                    超过一年未支付原因
    2012 年度现金股利                                8,492,160.00
    合计                                             8,492,160.00                                                --24、其他应付款(1)其他应付款情况
                                                                                                                     单位: 元
                    项目                                        期末数                                    期初数
    1 年以内                                                                   4,080,798.69                            1,227,242.38
    1-2 年                                                                                                              55,659.59
    2-3 年                                                                                                             432,744.00
    合计                                                                       4,080,798.69                            1,715,645.97
                                                                   广东猛狮电源科技股份有限公司 2013 半年度报告全文(2)本报告期其他应付款中无应付持有公司 5%(含 5%)以上表决权股份的股东单位款项25、一年内到期的非流动负债(1)一年内到期的非流动负债情况
                                                                                                                 单位: 元
                      项目                               期末数                                   期初数
    1 年内到期的长期借款                                              17,500,000.00                              17,500,000.00
    合计                                                              17,500,000.00                              17,500,000.00(2)一年内到期的长期借款一年内到期的长期借款
                                                                                                                 单位: 元
                      项目                               期末数                                   期初数
    抵押借款                                                          17,500,000.00                              17,500,000.00
    合计                                                              17,500,000.00                              17,500,000.00金额前五名的一年内到期的长期借款
                                                                                                                 单位: 元
                                                                            期末数                         期初数
    贷款单位    借款起始日 借款终止日            币种    利率(%)
                                                                    外币金额       本币金额       外币金额      本币金额中国交通银
             2011 年 08 月 2016 年 08 月
    行股份公司                                 人民币元       7.94%                   17,500,000.00                17,500,000.00
             31 日           07 日汕头支行
    合计                 --              --        --        --            --         17,500,000.00      --        17,500,000.0026、其他流动负债
                                                                                                                 单位: 元
                      项目                             期末账面余额                           期初账面余额
    递延收益-一年以内到期的政府补贴补助                                   387,552.10                               387,552.10
    合计                                                                  387,552.10                               387,552.1027、长期借款(1)长期借款分类
                                                                                                                 单位: 元
                                                                          广东猛狮电源科技股份有限公司 2013 半年度报告全文
                      项目                                       期末数                                     期初数
    抵押借款                                                                  52,500,000.00                               52,500,000.00
    合计                                                                      52,500,000.00                               52,500,000.00截止 2013 年 6 月 30 日,抵押及保证借款系公司子公司福建动力宝向中国交通银行股份公司汕头支行于 2011 年 8 月 31 日借入 3000 万元长期借款,借款期限为 2011 年 8 月 31 日至 2016 年 8 月 7 日,借款年利率 7.935%;于 2011 年 9 月 30 日借入4500 万元长期借款,还款期限为 2011 年 8 月 31 日至 2016 年 8 月 7 日,借款年利率 7.935%;截止至 2013 年 6 月 30 日已归还 500 万元,余额中 1750 万元重分类至一年内到期的其他非流动负债项下列示。并以福建动力宝位于诏安县金星乡金都工业园区内编号为“诏国用(2010)字第 11136 号”土地作为抵押。抵押及保证借款系公司关联方为公司借款提供保证,见附注六、4(3)接受关联方担保。(2)金额前五名的长期借款
                                                                                                                           单位: 元
                                                                                       期末数                        期初数
    贷款单位   借款起始日 借款终止日                币种     利率(%)
                                                                          外币金额          本币金额       外币金额        本币金额中国交通银
             2011 年 08 月 2016 年 08 月
    行股份公司                                    人民币元            7.94%                   52,500,000.00                   52,500,000.00
             31 日               07 日汕头支行
    合计                 --                  --        --            --           --          52,500,000.00        --         52,500,000.0028、其他非流动负债
                                                                                                                           单位: 元
                          项目                               期末账面余额                              期初账面余额
    递延收益-政府补贴收入                                                     23,254,350.59                               22,848,126.64
    合计                                                                      23,254,350.59                               22,848,126.64其中取得的与资产相关、与收益相关的政府补助如下:
    政府补助         2012.12.31                   本期增加       本期减少              一年以内到期的政 2013.6.30
                                                                                   府补助
    与资产相关       20,768,126.64                600,000.00     193,776.05            387,552.10             21,174,350.59
    与收益相关       2,080,000.00                 -              -                     -                      2,080,000.00
    合     计        22,848,126.64                600,000.00     193,776.05            387,552.10             23,254,350.5929、股本
                                                                                                                              单位:元
                                                                     广东猛狮电源科技股份有限公司 2013 半年度报告全文
                                                          本期变动增减(+、-)
                   期初数                                                                                       期末数
                                 发行新股          送股         公积金转股         其他           小计
    股份总数         53,076,000.00                                                                             53,076,000.0030、资本公积
                                                                                                                 单位: 元
           项目                      期初数                    本期增加               本期减少             期末数
    资本溢价(股本溢价)                  291,946,881.80                                                      291,946,881.80
    其他资本公积                                700,000.00                                                          700,000.00
    合计                                  292,646,881.80                                                      292,646,881.8031、盈余公积
                                                                                                                 单位: 元
           项目                      期初数                    本期增加               本期减少             期末数
    法定盈余公积                           17,263,952.91                                                        17,263,952.91
    合计                                   17,263,952.91                                                        17,263,952.9132、未分配利润
                                                                                                                 单位: 元
                     项目                                            金额                            提取或分配比例
    调整后年初未分配利润                                                           173,127,389.10              --
    加:本期归属于母公司所有者的净利润                                             -13,065,795.55              --
    应付普通股股利                                                                     8,492,160.00
    期末未分配利润                                                                 151,569,433.55              --
                                                        广东猛狮电源科技股份有限公司 2013 半年度报告全文33、营业收入、营业成本(1)营业收入、营业成本
                                                                                                     单位: 元
                 项目                      本期发生额                              上期发生额
    主营业务收入                                          144,459,892.84                            261,613,811.95
    其他业务收入                                            4,202,339.70                             12,570,104.35
    营业成本                                              116,052,428.61                           203,690,826.71(2)主营业务(分行业)
                                                                                                     单位: 元
                                     本期发生额                                   上期发生额
           行业名称
                          营业收入                营业成本             营业收入                营业成本
    铅蓄电池行业              144,459,892.84           115,539,455.65      261,613,811.95          196,526,050.74
    合计                      144,459,892.84           115,539,455.65      261,613,811.95          196,526,050.74(3)主营业务(分产品)
                                                                                                     单位: 元
                                     本期发生额                                   上期发生额
           产品名称
                          营业收入                营业成本             营业收入                营业成本
    纳米胶体电池               19,729,468.33            13,547,387.53       52,599,637.94            34,183,332.66
    非胶体电池                124,730,424.51           101,992,068.12      209,014,174.01          162,342,718.08
    合计                      144,459,892.84           115,539,455.65      261,613,811.95          196,526,050.74(4)主营业务(分地区)
                                                                                                     单位: 元
                                     本期发生额                                   上期发生额
           地区名称
                          营业收入                营业成本             营业收入                营业成本
    出口销售                  128,194,693.90           103,067,197.51      232,745,647.28          173,966,987.59
    国内销售                   16,265,198.94            12,472,258.14       28,868,164.67            22,559,063.15
    合计                      144,459,892.84           115,539,455.65      261,613,811.95          196,526,050.74
                                                            广东猛狮电源科技股份有限公司 2013 半年度报告全文(5)公司来自前五名客户的营业收入情况
                                                                                                        单位: 元
              客户名称              主营业务收入                     占公司全部营业收入的比例(%)
    LANDPORT B.V.                                    14,437,435.23                             9.71%
    POWER-SONIC CORPORATION                          12,928,639.93                              8.7%
    BIRGMA                                               8,738,704.87                          5.88%
    TUCKER ROCKY DISTRIBUTING                            8,472,025.38                           5.7%
    BARCO CHINA LTD                                      7,403,786.85                          4.98%
    合计                                             51,980,592.26                            34.97%34、营业税金及附加
                                                                                                        单位: 元
               项目            本期发生额                 上期发生额                     计缴标准
    城市维护建设税                          357,739.58                  729,024.69
    教育费附加                              343,294.86                  386,945.59
    地方教育费附加                           92,897.40                  257,963.72
    合计                                    793,931.84              1,373,934.00                --35、销售费用
                                                                                                        单位: 元
                 项目                       本期发生额                                 上期发生额
    运输费                                                      4,840,129.41                             6,371,637.60
    通/报关费                                                     266,489.00                              749,946.89
    工资/福利费                                                 1,107,773.25                              821,278.55
    展会费                                                        673,889.80                              140,920.00
    业务宣传费                                                  4,361,811.44                             2,637,590.49
    差旅及业务招待费                                            1,521,284.44                              146,465.82
    其他                                                          566,593.17                               99,789.46
    合计                                                       13,337,970.51                            10,967,628.8136、管理费用
                                                                                                        单位: 元
                 项目                       本期发生额                                 上期发生额
    研发费用                                                    6,084,261.59                             6,994,544.04
    工资及职工福利                                             13,214,481.61                             9,546,694.03
    办公费                                                      1,682,654.87                             1,039,756.29
                                                 广东猛狮电源科技股份有限公司 2013 半年度报告全文
    折旧及摊销                                       4,101,066.67                                1,966,249.28
    维修扩建费                                        138,881.13                                   13,103.51
    审计及咨询费                                     1,399,502.12                                 628,112.00
    税金                                             1,197,747.66                                1,070,287.56
    差旅及业务招待费                                 2,051,452.96                                 970,247.52
    其他                                             1,683,879.15                                1,721,836.99
    合计                                            31,553,927.76                               23,950,831.2237、财务费用
                                                                                                单位: 元
               项目               本期发生额                                   上期发生额
    利息支出                                         4,293,433.05                                5,884,247.02
    减:利息收入                                      -597,092.03                                 -236,051.69
    汇兑损益                                          190,803.22                                  514,454.85
    手续费及其他                                      444,537.64                                  274,447.16
    合计                                             4,331,681.88                                6,437,097.3438、资产减值损失
                                                                                                单位: 元
                      项目                 本期发生额                            上期发生额
    坏账损失                                                -76,728.61                            167,895.94
    合计                                                    -76,728.61                            167,895.9439、营业外收入(1)营业外收入情况
                                                                                                单位: 元
                                                                               计入当期非经常性损益的
               项目          本期发生额                上期发生额
                                                                                       金额
    政府补助                           182,500.00                   1,509,280.00                  182,500.00
    其他                               736,581.05                    105,276.05                   736,581.05
    合计                               919,081.05                   1,614,556.05                  919,081.05
                                                                广东猛狮电源科技股份有限公司 2013 半年度报告全文(2)政府补助明细
                                                                                                             单位: 元
                      项目                    本期发生额            上期发生额                   说明
    汕头市科技三项经费科技计划项目经费                 150,000.00           300,000.00
    2011 年度省中小企业发展专项资金                                         800,000.00
    省第一批战略性新兴产业政银企合作专项资金                                200,000.00
    外向型民营企业发展专项资金                                              200,000.00
    标准战略专项资金                                    20,000.00
    其他小额奖励资金                                    12,500.00             9,280.00
    合计                                               182,500.00          1,509,280.00               --40、营业外支出
                                                                                                             单位: 元
                                                                                              计入当期非经常性损益
                      项目                      本期发生额               上期发生额
                                                                                                       的金额
    非流动资产处置损失合计                                                            46,337.37
    其中:固定资产处置损失                                                            46,337.37
    其他                                                    96,410.98                                           96,410.98
    合计                                                    96,410.98                 46,337.37                 96,410.9841、所得税费用
                                                                                                             单位: 元
                             项目                               本期发生额                      上期发生额
    按税法及相关规定计算的当期所得税                                           494,612.73                    5,378,509.33
    递延所得税调整                                                          -3,919,309.45                      -39,227.84
    合计                                                                    -3,424,696.72                    5,339,281.4942、基本每股收益和稀释每股收益的计算过程①基本每股收益=P÷SS=S0+S1+Si×Mi÷M0-Sj×Mj÷M0-Sk其中:P 为归属于公司普通股股东的净利润或扣除非经常性损益后归属于普通股股东的净利润;S 为发行在外的普通股加权平均数;S0 为期初股份总数;S1 为报告期因公积金转增股本或股票股利分配等增加股份数;Si 为报告期因发行新股或债转股等增加股份数;Sj 为报告期因回购等减少股份数;Sk 为报告期缩股数;M0 报告期月份数;Mi 为增加股份下一月份起至报告期期末的月份数;Mj 为减少股份下一月份起至报告期期末的月份数。②稀释每股收益的计算公式如下:稀释每股收益= [P+(已确认为费用的稀释性潜在普通股利息-转换费用)×(1-所得税率)]÷(S0+S1+Si×Mi÷M0-Sj×Mj÷M0-Sk+认股权证、股份期权、可转换债券等增加的普通股加权平均数)
                                                             广东猛狮电源科技股份有限公司 2013 半年度报告全文其中:P 为报告期利润;S0 为期初股份总数;S1 为报告期因公积金转增股本或股票股利分配等增加股份数;Si 为报告期因发行新股或债转股等增加股份数;Sj 为报告期因回购或缩股等减少股份数;M0 为报告期月份数;Mi 为增加股份下一月份起至报告期期末的月份数;Mj 为减少股份下一月份起至报告期期末的月份数。43、现金流量表附注(1)收到的其他与经营活动有关的现金
                                                                                                        单位: 元
                               项目                                                  金额
    利息收入                                                                                               597,092.03
    政府补贴                                                                                               782,500.00
                               合计                                                                  1,379,592.03(2)支付的其他与经营活动有关的现金
                                                                                                        单位: 元
                               项目                                                  金额
    往来款                                                                                              69,800,000.00
    营业费用                                                                                            12,227,756.76
    管理费用                                                                                            11,585,094.32
                               合计                                                                 93,612,851.08(3)支付的其他与筹资活动有关的现金
                                                                                                        单位: 元
                               项目                                                  金额
    票据和信用证支付的保证金                                                                            32,739,205.24
                               合计                                                                 32,739,205.2444、现金流量表补充资料(1)现金流量表补充资料
                                                                                                        单位: 元
                    补充资料                               本期金额                         上期金额
    1.将净利润调节为经营活动现金流量:                            --                              --
    净利润                                                              -13,083,612.66                  23,824,639.47
    加:资产减值准备                                                        -76,728.61                     167,895.94
    固定资产折旧、油气资产折耗、生产性生物资产折旧                       7,137,050.50                    4,525,426.61
    无形资产摊销                                                         1,162,285.64                      565,014.52
    长期待摊费用摊销                                                       575,734.98                    1,248,999.45
                                                      广东猛狮电源科技股份有限公司 2013 半年度报告全文处置固定资产、无形资产和其他长期资产的损失(收益
                                                                                               46,337.37以“-”号填列)
    财务费用(收益以“-”号填列)                                 8,110,842.93                 6,150,367.84
    递延所得税资产减少(增加以“-”号填列)                      -3,304,535.39                   -39,227.84
    存货的减少(增加以“-”号填列)                              -6,238,263.56               -20,191,828.34
    经营性应收项目的减少(增加以“-”号填列)                    42,401,295.99               -31,316,216.88
    经营性应付项目的增加(减少以“-”号填列)                    13,607,158.76                 9,303,551.63
    经营活动产生的现金流量净额                                   -50,291,228.58                 -5,715,040.23
    2.不涉及现金收支的重大投资和筹资活动:                 --                           --
    3.现金及现金等价物净变动情况:                         --                           --
    现金的期末余额                                                68,647,410.58               297,956,434.82
    减:现金的期初余额                                           101,051,007.33                85,530,310.72
    现金及现金等价物净增加额                                     -32,403,596.75               212,426,124.10(2)本报告期取得或处置子公司及其他营业单位的相关信息
                                                                                               单位: 元
                     补充资料                       本期发生额                   上期发生额
    一、取得子公司及其他营业单位的有关信息:                --                           --
    1.取得子公司及其他营业单位的价格                             51,344,200.00
    2.取得子公司及其他营业单位支付的现金和现金等价物             51,344,200.00
    3.取得子公司及其他营业单位支付的现金净额                     51,344,200.00
    4.取得子公司的净资产                                         24,460,642.42
    流动资产                                                  27,022,122.87
    非流动资产                                                68,927,668.15
    流动负债                                                  71,489,148.60
    非流动负债                                                         0.00
    二、处置子公司及其他营业单位的有关信息:                --                           --(3)现金和现金等价物的构成
                                                                                               单位: 元
                        项目                         期末数                        期初数
    一、现金                                                      68,647,410.58               101,051,007.33
    其中:库存现金                                                  590,900.28                    485,562.70
    可随时用于支付的银行存款                                  68,056,510.30               100,565,444.63
    三、期末现金及现金等价物余额                                  68,647,410.58               101,051,007.33
                                                                         广东猛狮电源科技股份有限公司 2013 半年度报告全文八、关联方及关联交易1、本企业的母公司情况
                                                                                 母公司对 母公司对
    母公司名                                        法定代表                         本企业的 本企业的 本企业最 组织机构
             关联关系 企业类型     注册地                   业务性质 注册资本
    称                                              人                            持股比例 表决权比 终控制方         代码
                                                                                    (%)       例(%)
                                                           制造业生
                                                           产销售塑
                                                           料制品、玩汕头市澄
                                                           具、工艺品
    海区沪美              有限责任 汕头市澄                                                                陈再喜、陈 19313424-
           控股股东                             陈银卿     (不含金 2900            39.71%    39.71%
    蓄电池有              公司       海区                                                                  银卿夫妇 X
                                                           银饰品)、限公司
                                                           应急灯、逆
                                                           变器、充电
                                                           器陈再喜和陈银卿分别持有汕头市澄海区沪美蓄电池有限公司 60.86%和 39.14%的股权,陈再喜为汕头市澄海区沪美蓄电池有限公司的控股股东,而汕头市澄海区沪美蓄电池有限公司直接持有公司 39.71%的股份。陈乐伍直接持有公司 11.84%的股份。陈再喜和陈银卿为夫妻关系,陈再喜与陈乐伍为父子关系,陈再喜夫妇及陈乐伍合计控制公司 51.55%的股份,因此陈再喜夫妇及陈乐伍为公司的实际控制人。2、本企业的子公司情况
                                                                                              持股比例 表决权比例 组织机构代
    子公司全称 子公司类型 企业类型           注册地    法定代表人         业务性质    注册资本
                                                                                                 (%)         (%)           码
    柳州市动力                                                      机电车蓄电池及
                          有限责任公                                                                                  67246174-
    宝电源科技 控股子公司                  广西柳州    陈乐伍       电池配件生产销 2000 万元          100%         100%
                          司                                                                                          X
    有限公司                                                        售福建动力宝
                          有限责任公                            铅酸蓄电池的研                                        68307194-
    电源科技有 控股子公司                  福建诏安    陈乐伍                        3000 万元        100%         100%
                          司                                    发、生产及销售                                        X限公司上海猛狮车
                          有限责任公                            汽车配件、摩托
    辆配件有限 控股子公司                  上海市      陈乐伍                        50 万元          100%         100% 69878670-2
                          司                                    车配件销售公司
    遂宁宏成电                                                      蓄电池、电池配
                          有限责任公
    源科技有限 控股子公司                  四川        陈乐伍       件及机械生产销 2,900 万元         100%         100% 56565086-0
                          司
    公司                                                            售
    汕头猛狮兆                                                      电动车辆科研开
    成新能源汽                有限责任公                            发、生产、销售                                        67520858-
             控股子公司                广东        陈乐伍                        2,000 万元           70%       70%
    车技术有限                司                                    和技术服务;新                                        X
    公司                                                            能源汽车研发
                                                                        广东猛狮电源科技股份有限公司 2013 半年度报告全文3、本企业的其他关联方情况
                其他关联方名称                           与本公司关系                              组织机构代码
    陈乐伍                                     公司股东,持有公司股份 11.84%
    广东栢迪鑫投资有限公司                     公司股东,持有公司股份 5.93%             66985858-6
    广东猛狮工业集团有限公司                   受实际控制人控制的企业                   70804521-2本企业的其他关联方情况的说明关键管理人员包括公司董事、监事、高级管理人员及核心技术人员;与其关系密切的家庭成员指在处理与公司的交易时有可能影响某人或受其影响的家庭成员。4、关联方交易(1)关联担保情况
                                                                                                                       单位: 元
                                                                                                            担保是否已经履行
        担保方                被担保方            担保金额          担保起始日            担保到期日
                                                                                                                     完毕广东猛狮工业集团有限公司、汕头市澄 广东猛狮电源科技
                                                   90,000,000.00 2011 年 05 月 20 日 2014 年 06 月 05 日 否海区沪美蓄电池有 股份有限公司限公司广东猛狮工业集团有限公司、陈再喜、广东猛狮电源科技
                                                   60,000,000.00 2010 年 12 月 22 日 2013 年 12 月 22 日 否陈银卿、陈乐伍、林 股份有限公司少军广东猛狮电源科技
                       福建动力宝电源科
    股份有限公司、陈银                                 75,000,000.00 2011 年 08 月 08 日 2018 年 08 月 08 日 否
                       技有限公司卿、陈再喜、陈乐伍汕头市澄海区沪美蓄电池有限公司、陈 广东猛狮电源科技
                                                   30,000,000.00 2013 年 04 月 08 日 2015 年 10 月 26 日 否再喜、陈银卿、陈乐 股份有限公司伍(2)关联方资产转让、债务重组情况
                                                                                                                       单位: 元
                                                                                     本期发生额               上期发生额
                     关联交易                                                                    占同类交            占同类交
       关联方                     关联交易内容        关联交易定价原则
                       类型                                                        金额          易金额的 金额 易金额的
                                                                                                 比例(%)           比例(%)
    广东猛狮工业集                   猛狮兆成 70%股
                    收购                           按经审计后净资产作价          11,229,500.00      100%      0.00          0%
    团有限公司                       权
                                                                     广东猛狮电源科技股份有限公司 2013 半年度报告全文九、资产负债表日后事项1、公司 2012 年度利润分配方案为:2012 年度经广东正中珠江会计师事务所有限公司审计的净利润为 40,714,340.49 元,其中归属于母公司股东的净利润为 40,714,340.49 元;以 2012 年年末总股本 5,307.60 万股为基数,每 10 股派发现金 1.6 元(含税),共计派发 8,492,160.00 元;以 2012 年年末总股本 5,307.60 万股为基数,用资本公积金向全体股东每 10 股转增 10 股。该方案已经股东大会批准并将于 2013 年 7 月 2 日实施。2、公司全资子公司上海猛狮车辆配件有限公司已于 2013 年 7 月 22 日完成注销手续。十、母公司财务报表主要项目注释1、应收账款(1)应收账款
                                                                                                                    单位: 元
                                            期末数                                              期初数
                              账面余额                坏账准备                 账面余额                     坏账准备
           种类
                                         比例                      比例                      比例                          比例
                             金额                    金额                    金额                         金额
                                         (%)                       (%)                       (%)                           (%)按组合计提坏账准备的应收账款
    按账龄组合计提坏账准                     98.65
                         41,808,896.63               647,615.84     53% 75,183,108.12 99.24%              678,007.52 54.14%
    备的应收账款                                %
                                         98.65
    组合小计                 41,808,896.63               647,615.84     53% 75,183,108.12 99.24%              678,007.52 54.14%
                                            %单项金额虽不重大但单
    项计提坏账准备的应收        574,275.50 1.35%         574,275.50     47%     574,275.50       0.76%        574,275.50 45.86%账款
    合计                     42,383,172.13 --        1,221,891.34 --          75,757,383.62 --               1,252,283.02 --期末单项金额重大并单项计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                    单位: 元
                                                                                     广东猛狮电源科技股份有限公司 2013 半年度报告全文
                                      期末数                                                                  期初数
       账龄                   账面余额                                                           账面余额
                                                                  坏账准备                                                             坏账准备
                           金额               比例(%)                                          金额                 比例(%)1 年以内
    其中:           --                          --              --                --                                  --             --
    1 年以内小计                 36,727,604.26         87.85%         183,638.02                     72,647,524.36          96.63%         363,237.62
    1至2年                        4,801,408.09         11.48%         240,070.40                      2,255,699.48               3%        112,784.97
    2至3年                                                                                                 36,537.47        0.05%               7,307.49
    3 年以上                       279,884.28           0.67%         223,907.42                          243,346.81        0.32%          194,677.44
    合计                         41,808,896.63          --            647,615.84                     75,183,108.12          --             678,007.52组合中,采用余额百分比法计提坏账准备的应收账款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的应收账款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的应收账款√ 适用 □ 不适用
                                                                                                                                                单位: 元
              应收账款内容                        账面余额               坏账准备              计提比例(%)                   计提理由
    上海相伴乐电动自行车有限公司                              33,600.00             33,600.00                      100% 账龄长且催收无效
    上海鹰伦电动自行车有限公司                               103,420.00            103,420.00                      100% 账龄长且催收无效
    无锡市豪顺电动车有限公司                                 319,964.00            319,964.00                      100% 账龄长且催收无效
    珠海景卓经贸有限公司                                     112,291.50            112,291.50                      100% 账龄长且催收无效
    苏州市海宇工贸有限公司                                     5,000.00                 5,000.00                   100% 账龄长且催收无效
    合计                                                     574,275.50            574,275.50               --                             --(2)本报告期应收账款中无持有公司 5%(含 5%)以上表决权股份的股东单位欠款。(3)应收账款中金额前五名单位情况
                                                                                                                                                单位: 元
                单位名称                 与本公司关系                    金额                           年限                 占应收账款总额的比例
    UKR PROM INVEST                        无关联关系                       4,801,408.09 1 年以内                                                          11.33%
    TUCKER ROCKY DISTRIBUTING              无关联关系                       4,747,605.96 1 年以内                                                           11.2%
    浙江春风动力股份有限公司               无关联关系                       1,761,440.00 1 年以内                                                          4.16%
    通用机械进出口有限公司                 无关联关系                       1,658,886.38 1 年以内                                                          3.91%
    PT EQUIPMENT                           无关联关系                       1,209,687.15 1 年以内                                                          2.85%
                  合计                              --                 14,179,027.58                     --                                            33.45%
                                                                               广东猛狮电源科技股份有限公司 2013 半年度报告全文2、其他应收款(1)其他应收款
                                                                                                                                     单位: 元
                                                        期末数                                                     期初数
                                     账面余额                       坏账准备                     账面余额                     坏账准备
              种类
                                                       比例                        比例                          比例                    比例
                                    金额                           金额                          金额                         金额
                                                       (%)                         (%)                            (%)                    (%)按组合计提坏账准备的其他应收款按账龄组合计提坏账准备
                                 333,706,272.84 100%                 4,514.43 100%         273,406,901.73 100%                51,276.23 100%的其他应收款
    组合小计                         333,706,272.84 100%                 4,514.43 100%         273,406,901.73 100%                51,276.23 100%
    合计                             333,706,272.84 --                   4,514.43 --           273,406,901.73 --                  51,276.23 --期末单项金额重大并单项计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用账龄分析法计提坏账准备的其他应收款√ 适用 □ 不适用
                                                                                                                                     单位: 元
                                        期末数                                                              期初数
                            账面余额                                                        账面余额
       账龄
                                                比例          坏账准备                                           比例         坏账准备
                          金额                                                            金额
                                                (%)                                                              (%)1 年以内
    其中:               --                    --          --                     --                            --           --
    1 年以内小计              333,706,272.84        100%               4,514.43               273,011,446.01 99.86%                       1,224.69
    1至2年                                                                                       204,290.72          0.07%               10,214.54
    2至3年                                                                                       189,160.00          0.06%               37,832.00
    3 年以上                                                                                         2,005.00        0.01%                2,005.00
    合计                      333,706,272.84         --                4,514.43               273,406,901.73          --                 51,276.23组合中,采用余额百分比法计提坏账准备的其他应收款□ 适用 √ 不适用组合中,采用其他方法计提坏账准备的其他应收款□ 适用 √ 不适用期末单项金额虽不重大但单项计提坏账准备的其他应收款□ 适用 √ 不适用
                                                      广东猛狮电源科技股份有限公司 2013 半年度报告全文(2)本报告期其他应收款中无持有公司 5%(含 5%)以上表决权股份的股东单位欠款。(3)其他应收款金额前五名单位情况
                                                                                            单位: 元
                                                                                占其他应收款总额的比
         单位名称          与本公司关系     金额                      年限
                                                                                       例(%)福建动力宝电源科技有
                       子公司               210,856,147.53 1 年以内                            63.19%限公司遂宁宏成电源科技有限
                       子公司                69,800,000.00 1 年以内                            20.92%公司柳州市动力宝电源科技
                       子公司                49,147,240.13 1 年以内                            14.73%有限公司汕头猛狮新能源车辆技
                       拟设立公司             3,000,000.00 1 年以内                             0.9%术有限公司主机配套业务分部备用
                       业务部                  200,000.00 1 年以内                             0.06%金
           合计                 --          333,003,387.66             --                      99.8%
                                                                                                                         广东猛狮电源科技股份有限公司 2013 半年度报告全文3、长期股权投资
                                                                                                                                                                  单位: 元
                                                                                                                             在被投资 在被投资单位
                                                                                                                 在被投资
                                                                                                                             单位表决 持股比例与表              本期计提 本期现金
            被投资单位               核算方法    投资成本        期初余额        增减变动        期末余额        单位持股                            减值准备
                                                                                                                              权比例 决权比例不一               减值准备   红利
                                                                                                                 比例(%)
                                                                                                                               (%)      致的说明
    柳州市动力宝电源科技有限公司         成本法      20,000,000.00   20,000,000.00                   20,000,000.00      100%        100%
    福建动力宝电源科技有限公司           成本法      30,000,000.00   30,000,000.00                   30,000,000.00      100%        100%
    上海猛狮车辆配件有限公司             成本法        500,000.00      500,000.00                      500,000.00       100%        100%
    遂宁宏成电源科技有限公司             成本法      40,114,700.00                   40,114,700.00   40,114,700.00      100%        100%
    汕头猛狮兆成新能源汽车技术有限公司   成本法      11,229,500.00                   11,229,500.00   11,229,500.00       70%         70%
    合计                                    --      101,844,200.00   50,500,000.00   51,344,200.00 101,844,200.00       --          --         --
                                                          广东猛狮电源科技股份有限公司 2013 半年度报告全文4、营业收入和营业成本(1)营业收入
                                                                                                    单位: 元
              项目                    本期发生额                                  上期发生额
    主营业务收入                                       144,805,883.02                              259,865,188.59
    其他业务收入                                            48,353.47                                4,734,863.84
    合计                                               144,854,236.49                              264,600,052.43
    营业成本                                           123,558,878.11                              210,713,667.80(2)主营业务(分行业)
                                                                                                    单位: 元
                                     本期发生额                                   上期发生额
           行业名称
                          营业收入                营业成本             营业收入                营业成本
    铅蓄电池行业               144,805,883.02          123,501,892.84       259,865,188.59         206,841,500.58
    合计                       144,805,883.02          123,501,892.84       259,865,188.59         206,841,500.58(3)主营业务(分产品)
                                                                                                    单位: 元
                                     本期发生额                                   上期发生额
           产品名称
                          营业收入                营业成本             营业收入                营业成本
    纳米胶体电池系列            19,729,468.33           14,632,251.27        52,599,637.94          36,536,756.03
    非胶体电池系列             125,076,414.69          108,869,641.57       207,265,550.65         170,304,744.55
    合计                       144,805,883.02          123,501,892.84       259,865,188.59         206,841,500.58(4)主营业务(分地区)
                                                                                                    单位: 元
                                     本期发生额                                   上期发生额
           地区名称
                          营业收入                营业成本             营业收入                营业成本
    外销                       128,194,693.90          110,433,118.56       232,745,647.28         185,921,638.92
    内销                        16,611,189.12           13,068,774.28        27,119,541.31          20,919,861.66
    合计                       144,805,883.02          123,501,892.84       259,865,188.59         206,841,500.58
                                                           广东猛狮电源科技股份有限公司 2013 半年度报告全文(5)公司来自前五名客户的营业收入情况
                                                                                                             单位: 元
                                                                                             占公司全部营业收入的
                      客户名称                                营业收入总额
                                                                                                   比例(%)
    LANDPORT B.V.                                                               14,437,435.23                       9.97%
    POWER-SONIC CORPORATION                                                     12,928,639.93                       8.93%
    BIRGMA                                                                        8,738,704.87                      6.03%
    TUCKER ROCKY DISTRIBUTING                                                     8,472,025.38                      5.85%
    BARCO CHINA LTD                                                               7,403,786.85                      5.11%
    合计                                                                        51,980,592.26                      35.89%5、现金流量表补充资料
                                                                                                             单位: 元
                       补充资料                                本期金额                         上期金额
    1.将净利润调节为经营活动现金流量:                                --                               --
    净利润                                                                  -9,984,536.52                    19,381,091.32
    加:资产减值准备                                                           -77,153.48                      174,042.30
    固定资产折旧、油气资产折耗、生产性生物资产折旧                           1,798,478.39                     1,454,206.81
    无形资产摊销                                                              354,321.85                       300,154.26
    长期待摊费用摊销                                                          345,822.35                       191,525.86处置固定资产、无形资产和其他长期资产的损失(收益以“-”
                                                                                                            46,337.37号填列)
    财务费用(收益以“-”号填列)                                            999,722.06                      6,150,367.84
    递延所得税资产减少(增加以“-”号填列)                                -2,256,589.76                       -10,314.93
    存货的减少(增加以“-”号填列)                                          -806,756.37                    -7,396,756.38
    经营性应收项目的减少(增加以“-”号填列)                          -26,481,489.66                   -61,839,157.12
    经营性应付项目的增加(减少以“-”号填列)                              70,360,406.62                -10,260,058.89
    经营活动产生的现金流量净额                                              34,252,225.48                -51,808,561.56
    2.不涉及现金收支的重大投资和筹资活动:                            --                               --
    3.现金及现金等价物净变动情况:                                    --                               --
    现金的期末余额                                                          37,591,898.42               292,936,098.37
    减:现金的期初余额                                                      69,629,497.32                    80,508,492.12
    现金及现金等价物净增加额                                            -32,037,598.90                  212,427,606.25
                                                                广东猛狮电源科技股份有限公司 2013 半年度报告全文十一、补充资料(一)当期非经常性损益明细表
                                                                                                               单位: 元
                              项目                                    金额                             说明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
                                                                             182,500.00一标准定额或定量享受的政府补助除外)
    除上述各项之外的其他营业外收入和支出                                         640,170.07
    减:所得税影响额                                                             187,417.51
       少数股东权益影响额(税后)                                                  0.00
    合计                                                                         635,252.56                  --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(二)净资产收益率及每股收益
                                                                                                                单位:元
                                            加权平均净资产收益率                            每股收益
                 报告期利润
                                                    (%)                    基本每股收益              稀释每股收益
    归属于公司普通股股东的净利润                                 -2.47%                         -0.12                     -0.12扣除非经常性损益后归属于公司普通股股东
                                                             -2.59%                         -0.13                     -0.13的净利润(三)公司主要会计报表项目的异常情况及原因的说明1、应收账款 2013 年 6 月 30 日较 2012 年末减少 33,728,663.79 元,减少 45.01%,主要是 2013 年每月销售收入下降,相应的应收账款减少所致。2、预付款项 2013 年 6 月 30 日较 2012 年末增加 11,452,945.12 元,增长 233.86%,主要原因是公司预付材料款较期末增加以及支付各车队赞助款所致。3、其他应收款 2013 年 6 月 30 日较 2012 年末减少 8,695,867.91 元,减少 55.44%,主要由于 2012 年末余额中含有同一控制下合并猛狮兆成之其他应收款余额较大。4、固定资产 2013 年 6 月 30 日较 2012 年末增加 42,308,384.59 元,增长 50.59%,主要原因是公司收购遂宁宏成电源科技有限公司增加合并范围所致。5、商誉 2013 年 6 月 30 日较 2012 年末增加 12,703,024.66 元,为本期公司收购遂宁宏成 100%股权溢价形成。6、递延所得税资产 2013 年 6 月 30 日较 2012 年末增加 3,304,535.39 元,增长 76.03%,主要原因是公司本期亏损形成的本期可抵扣亏损之递延所得税资产增加。7、其他非流动资产 2013 年 6 月 30 日较 2012 年末增加 25,923,350.39 元,增长 43.31%,主要原因是公司的子公司福建动力
                                                                广东猛狮电源科技股份有限公司 2013 半年度报告全文宝及遂宁宏成工程建设所需采购生产设备预付款项增加。8、短期借款 2013 年 6 月 30 日较 2012 年末增加 148,659,773.25 元,增加 211.97%,主要原因是公司规模扩大,资金需求增加。9、应付票据 2013 年 6 月 30 日较 2012 年末减少 11,689,403.36 元,减少 100.00%,主要原因是公司融资形式改变所致。10、应交税费 2013 年 6 月 30 日较 2012 年末减少 4,203,059.18 元,减少 103.55%,主要原因是公司本期销售减少,应交增值税相应减少,且本期亏损,企业所得税亦减少。11、其他应付款 2013 年 6 月 30 日较 2012 年末增加 2,365,152.72 元,增加 137.86%,主要原因是公司本期收购猛狮兆成及遂宁宏成,合并范围增加导致其他应付款亦相应增加。12、少数股东权益 2013 年 6 月 30 日较 2012 年末减少 11,247,317.11 元,减少 70.11%,主要原因是公司本期收购猛狮兆成70%股权属于同一控制下合并,追溯调整其全部权益至期初数。13、营业收入 2013 年上半年较上年同期减少 125,521,683.76 元,减少 45.78%,主要原因是公司欧洲市场主要客户如今受困于高库存和经济衰退的担忧中,订单明显低于正常年份,新老客户订单均有所增加;亚洲拉美等新兴发展中国家市场由于公司暂无专门针对该等市场的产品,因此订单量不太稳定;国内市场受制于非法工厂的低价竞争未能取得发展。14、营业成本 2013 年上半年较上年同期减少 87,638,398.10 元,减少 43.03%,主要是由于公司业务量下滑所致。15、营业税金及附加 2013 年上半年较上年同期减少 580,002.16 元,减少 42.21%,是公司销售下降,税金及附加随之降低。16、管理费用 2013 年上半年较上年同期增加 7,603,096.54 元,增长 31.74%,主要是工资福利,折旧摊销及办公差旅等各项管理支出均有所增加所致。17、财务费用 2013 年上半年较上年同期减少 2,105,415.46 元,减少 32.71%,主要是 2012 年上半年借款平均余额较高所致。18、资产减值损失 2013 年上半年较上年同期减少 244,624.55 元,减少 145.70%,主要是公司应收款项余额有所下降,相应需要计提坏账减少所致。19、营业外收入 2013 年上半年较上年同期减少 695,475 元,减少 43.08%,主要是公司本期收到政府补贴较去年同期有所减少。20、营业外支出 2013 年上半年较上年同期增加 50,073.61 元,增加 108.06%,主要是上年同期基数较小所致。21、所得税 2013 年上半年较上年同期减少 8,763,978.21 元,减少 164.14%,是由于公司本期亏损所致。
                                                            广东猛狮电源科技股份有限公司 2013 半年度报告全文
                                     第九节 备查文件目录(一) 载有董事长签名的公司2013年半年度报告全文原件;(二) 载有公司法定代表人、主管会计工作负责人、会计机构负责人签名的2013年半年度财务报告原件;(三) 报告期内在中国证监会指定报纸上公开披露过的所有公司公告文件的正文及公告原稿;(四) 其他相关资料。
                                                                               广东猛狮电源科技股份有限公司
                                                                                              董事长:陈乐伍
                                                                                              2013年8月27日
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