恒瑞医药2006年第一季度报告

股票简称：                          股票代码：600276

                       江苏恒瑞医药股份有限公司2006年第一季度报告

      1重要提示
      1.1本公司董事会及其董事保证本报告所载资料不存在任何虚假记载、误导性陈述或者重大遗漏，并对其内容的真实性、准确性和完整性承担个别及连带责任。
     1.2公司全体董事出席董事会会议。
     1.3公司第一季度财务报告未经审计。
     1.4公司负责人孙飘扬,主管会计工作负责人孙杰平,会计机构负责人周宋声明：保证本季度报告中财务报告的真实、完整。
     2公司基本情况简介
    2.1公司基本信息
            股票简称                 恒瑞医药          变更前简称(如有)
            股票代码                                        600276
                                              董事会秘书                      证券事务代表
              姓名            戴洪斌
            联系地址          连云港市新浦区人民东路145号
              电话            0518-5469805
              传真            0518-5453845
            电子信箱          600276@hrs.com.cn
    2.2财务资料
    2.2.1主要会计数据及财务指标
                                                                                     币种:人民币
                                                                                 本报告期末比上
                                              本报告期末        上年度期末数      年度期末增减
                                                                                     （％）
     总资产(元)                            1,355,885,100.51   1,285,214,401.34             5.50
     股东权益（不含少数股东权益）(元)      1,146,264,781.99   1,094,981,409.43             4.68
     每股净资产(元)                                    4.49               4.29             4.66
     调整后的每股净资产(元)                            4.47               4.27             4.68
                                                                                 本报告期比上年
                                                报告期        年初至报告期期末
                                                                                 同期增减（％）
     经营活动产生的现金流量净额(元)           44,702,835.95      44,702,835.95           100.57
     每股收益(元)                                     0.201              0.201            28.85
                                                                                 增加9.29个百
     净资产收益率(%)                                   4.47               4.47
                                                                                 分点
     扣除非经常性损益后的净资产收益率                                            增加9.29个百
                                                       4.47               4.47
      (%)                                                                        分点
    2.2.2利润表
                                                                     单位:元币种:人民币审计类型:未经审计
                                                             合并                                母公司
                      项目
                                                   本期数          上年同期数           本期数          上年同期数
     一、主营业务收入                          333,481,132.06     290,450,607.40     333,481,132.06    290,450,607.40
     减：主营业务成本                           60,328,527.95      39,655,715.49     60,328,527.95      39,655,715.49
     主营业务税金及附加                          5,326,007.92       4,936,773.84       5,326,007.92      4,936,773.84
     二、主营业务利润（亏损以“-”号填
                                               267,826,596.19     245,858,118.07     267,826,596.19    245,858,118.07
     列）
     加：其他业务利润（亏损以“-”号填
                                                   299,322.71       5,579,250.54         299,322.71      5,579,250.54
     列）
     减:营业费用                               126,753,652.45     134,491,047.11     126,753,652.45    134,491,047.11
     管理费用                                   64,504,869.27      53,810,190.93      59,734,314.35     47,588,343.78
     财务费用                                     -551,875.06         -48,289.78        -513,088.89        -40,840.61
     三、营业利润（亏损以“-”号填列）          77,419,272.24      63,184,420.35      82,151,040.99     69,398,818.33
     加：投资收益（损失以“-”号填列）             251,119.00                         -3,292,918.15     -4,660,798.48
     补贴收入
     营业外收入                                     10,000.00           6,700.00          10,000.00          6,700.00
     减：营业外支出                                                    70,000.00                            70,000.00
     四、利润总额（亏损总额以“-”号填
                                                77,680,391.24      63,121,120.35      78,868,122.84     64,674,719.85
     列）
     减：所得税                                 27,584,750.28      24,860,721.05      27,584,750.28     24,860,721.05
     减：少数股东损益                           -1,187,731.60      -1,553,599.50
     加：未确认投资损失(合并报表填列)
     五、净利润（亏损以“-”号填列）            51,283,372.56      39,813,998.80      51,283,372.56     39,813,998.80
    2.3报告期末股东总数及前十名流通股股东持股表(未完成股权分置改革)
                                                                                                             单位：股
     报告期末股东总数（户）                                                                                     8,124
                                              前十名流通股股东持股情况
                                              期末持有流通股的
              股东名称(全称)                                            种类
                                                     数量
     南方避险增值基金                                   6,163,937     人民币普通股
     招商股票投资基金                                   3,047,477     人民币普通股
     工银瑞信核心价值股票型证券投
                                                        2,871,989     人民币普通股
     资基金
     全国社保基金一一零组合                             2,670,000     人民币普通股
     博时精选股票证券投资基金                           2,277,214     人民币普通股
     中国人寿保险股份有限公司                           2,015,680     人民币普通股
     华宝兴业多策略增长证券投资基
                                                        1,987,586     人民币普通股
     金
     融鑫证券投资基金                                   1,909,257     人民币普通股
     金泰证券投资基金                                   1,900,000     人民币普通股
     中国人寿保险(集团)公司                             1,803,003     人民币普通股
     
     3管理层讨论与分析
      3.1公司报告期内经营活动总体状况的简要分析
      报告期内，公司经营保持了平稳增长，实现主营业务收入333,481,132.06元，比去年同期增长了14.8%，实现净利润51,283,372.56元，比去年同期增长了28.8%。
      报告期内，公司进一步细分目标市场，积极实施品牌销售战略，贯彻“质量第一，诚信至上”的理念，通过学术推广、公益宣传等多种方式做大单个品种；加快科研创新的进度，合理安排新品种的生产，快速形成新的经济增长点。
      3.1.1占主营收入或主营业务利润总额10%以上的主营行业或产品情况
      √适用□不适用
     
                                                         单位:元币种:人民币审计类型:未经审计
                                 主营业务收入              主营业务成本            毛利率(%)
            分产品
     片剂                             62,980,584.31             18,941,928.46             69.92
     针剂                            259,627,077.66             34,368,941.35             86.76
     原料药                           10,873,470.09              7,017,658.14             35.46
     
      3.1.2公司经营的季节性或周期性特征
      □适用√不适用
      3.1.3报告期利润构成情况（主营业务利润、其他业务利润、期间费用、投资收益、补贴收入与营业外收支净额在利润总额中所占比例与前一报告期相比的重大变动及原因的说明）
      □适用√不适用
      3.1.4主营业务及其结构与前一报告期相比发生重大变化的情况及原因说明
      □适用√不适用
      3.1.5主营业务盈利能力（毛利率）与前一报告期相比发生重大变化的情况及其原因说明
      □适用√不适用
      3.2重大事项及其影响和解决方案的分析说明
      □适用√不适用
      3.3会计政策、会计估计、合并范围变化以及重大会计差错的情况及原因说明
      √适用□不适用
      一、本着审慎、务实、为股东利益负责的原则，公司三届十三次次董事会决议，自2006年1月1日起，坏帐准备计提政策变更如下:
        根据应收帐款、其他应收款的期末余额按帐龄分析法计提坏帐准备，逾期3年以上帐龄的应收帐款、其他应收款的坏帐计提比例为100%，逾期2-3年帐龄的应收帐款、其他应收款的坏帐计提比例为70%，逾期1-2年帐龄的应收帐款、其他应收款的坏帐计提比例为30%，1年以内半年以上帐龄的应收帐款、其他应收款的坏帐计提比例为10%，半年以内帐龄的应收帐款、其他应收款的坏帐计提比例为5%；与关联方发生的应收帐款、其他应收款，如确有把握收回，可以不计提坏帐准备。
        对持有到期不能收回的应收票据，或虽未到期，但有确凿证据表明不能收回或收回的可能性不大的应收票据，按其帐面余额转入应收帐款，并按上述原则计提坏帐准备。对预付帐款，如有确凿证据表明其不符合预付帐款性质，或者因供货单位破产、撤销等原因已无望再收到所购货物的，则将帐面余额转入其他应收款，并按上述原则计提坏帐准备。
        坏帐准备计提比例变更属于会计估计变更，依据《企业会计准则—会计政策、会计估计变更和会计差错更正》的规定，采用未来适用法，不需要计算变更产生的累积影响数。
      二、本季度的合并范围在2005年度财务报告的基础上增加了在美国新设立的独资公司HENGRUI（USA）LTD，本季度合并范围如下表列示：
     
    公司名称                   注册资本       经营范围       本公司对其投资额     所占权益比
    例
    上海恒瑞医药有限公司       7200万元     药品制造、销售       5400万元           75.00%
    江苏恒瑞医药销售有限公司   1000万元     销售医药产品          900万元           90.00%
    HENGRUI（USA）LTD          290万美元         新药研究         100万美元        100.00%
     
      3.4经审计且被出具"非标意见"情况下董事会和监事会出具的相关说明
      □适用√不适用
      3.5预测年初至下一报告期期末的累计净利润可能为亏损或者与上年同期相比发生大幅度变动的警示及原因说明
      □适用√不适用
      3.6公司对已披露的年度经营计划或预算的滚动调整情况
      □适用√不适用
      3.7公司原非流通股东在股权分置改革过程中做出的特殊承诺及其履行情况
      □适用√不适用
      
    江苏恒瑞医药股份有限公司
    法定代表人：孙飘扬
    2006年4月20日
    
       4附录
                                                       资产负债表
                                                   2006年3月31日
     
    编制单位:江苏恒瑞医药股份有限公司
                                                                     单位:元币种:人民币审计类型:未经审计
                                                       合并                                    母公司
                  项目
                                           期末数               期初数               期末数               期初数
     流动资产：
     货币资金                            462,991,721.79       431,431,416.06       433,944,259.19      421,100,142.58
     短期投资
     应收票据                             40,276,790.14        35,763,457.68        40,276,790.14       35,763,457.68
     应收股利
     应收利息
     应收账款                            164,302,024.48       155,115,245.66       164,302,024.48      155,115,245.66
     其他应收款                          118,024,357.40        99,961,597.92       245,294,720.49      207,964,715.95
     预付账款                             10,974,385.69         9,524,537.36        10,974,385.69        9,524,537.36
     应收补贴款
     存货                                 62,841,617.54        68,737,306.49        58,472,414.53       65,648,316.04
     待摊费用
     一年内到期的长期债权投资
     其他流动资产
     流动资产合计                        859,410,897.04       800,533,561.17       953,264,594.52      895,116,415.27
     长期投资：
     长期股权投资                          4,484,070.00         4,484,070.00        54,450,133.77       49,911,470.92
     长期债权投资
     长期投资合计                          4,484,070.00         4,484,070.00        54,450,133.77       49,911,470.92
     其中：合并价差
     其中：股权投资差额
     固定资产：
     固定资产原价                        597,843,876.24       590,735,929.78       437,523,744.45      430,917,429.99
     减：累计折旧                        150,488,248.55       137,033,675.91       134,445,396.94      123,146,189.03
     固定资产净值                        447,355,627.69       453,702,253.87       303,078,347.51      307,771,240.96
     减：固定资产减值准备
     固定资产净额                        447,355,627.69       453,702,253.87       303,078,347.51      307,771,240.96
     工程物资
     在建工程                             44,425,598.47        26,285,608.99        13,054,629.29       13,763,046.83
     固定资产清理
     固定资产合计                        491,781,226.16       479,987,862.86       316,132,976.80      321,534,287.79
     无形资产及其他资产：
     无形资产
     长期待摊费用                            208,907.31           208,907.31           208,907.31          208,907.31
     其他长期资产
     无形资产及其他资产合计                  208,907.31           208,907.31           208,907.31          208,907.31
     递延税项：
     递延税款借项
     资产总计                          1,355,885,100.51     1,285,214,401.34     1,324,056,612.40    1,266,771,081.29
     流动负债：
     短期借款
     应付票据
     应付账款                             54,091,083.59        57,766,584.98        34,428,492.64       51,068,280.75
     预收账款
     应付工资                              8,296,351.23         8,296,351.23         8,296,351.23        8,296,351.23
     应付福利费                            5,364,909.19         3,964,757.45         5,364,909.19        3,964,757.45
     应付股利
     应交税金                             28,646,005.26        23,319,524.29        29,366,302.36       23,923,711.12
     其他应交款                              703,740.46           504,422.47           703,740.46          504,422.47
     其他应付款                           46,164,391.41        28,839,782.51        45,219,834.53       29,619,948.84
     预提费用
     预计负债
     一年内到期的长期负债
     其他流动负债
     流动负债合计                        143,266,481.14       122,691,422.93       123,379,630.41      117,377,471.86
     长期负债：
     长期借款                             48,000,000.00        48,000,000.00        48,000,000.00       48,000,000.00
     应付债券
     长期应付款
     专项应付款                            6,412,200.00         6,412,200.00         6,412,200.00        6,412,200.00
     其他长期负债
     长期负债合计                         54,412,200.00        54,412,200.00        54,412,200.00       54,412,200.00
     递延税项：
     递延税款贷项
     负债合计                            197,678,681.14       177,103,622.93       177,791,830.41      171,789,671.86
     少数股东权益                         11,941,637.38        13,129,368.98
     所有者权益（或股东权益）：
     实收资本（或股本）                  255,072,000.00       255,072,000.00       255,072,000.00      255,072,000.00
     减：已归还投资
     实收资本（或股本）净额              255,072,000.00       255,072,000.00       255,072,000.00      255,072,000.00
     资本公积                            394,806,583.61       394,806,583.61       394,806,583.61      394,806,583.61
     盈余公积                            141,928,750.12       141,928,750.12       141,928,750.12      141,928,750.12
     其中：法定公益金                     68,926,711.02        68,926,711.02        68,926,711.02       68,926,711.02
     未分配利润                          298,341,608.26       247,058,235.70       298,341,608.26      247,058,235.70
     拟分配现金股利                       56,115,840.00        56,115,840.00        56,115,840.00       56,115,840.00
     外币报表折算差额
     减：未确认投资损失
     所有者权益（或股东权益）合
                                      1,146,264,781.99      1,094,981,409.43     1,146,264,781.99    1,094,981,409.43
     计
     负债和所有者权益（或股东权
                                      1,355,885,100.51      1,285,214,401.34     1,324,056,612.40    1,266,771,081.29
     益）总计
    公司法定代表人:孙飘扬主管会计工作负责人:孙杰平会计机构负责人:周宋
                                                   利润及利润分配表
                                                     2006年1-3月
    编制单位:江苏恒瑞医药股份有限公司
                                                                     单位:元币种:人民币审计类型:未经审计
                                                             合并                                母公司
                      项目
                                                   本期数          上年同期数           本期数          上年同期数
     一、主营业务收入                          333,481,132.06     290,450,607.40     333,481,132.06    290,450,607.40
     减：主营业务成本                           60,328,527.95      39,655,715.49      60,328,527.95     39,655,715.49
     主营业务税金及附加                          5,326,007.92       4,936,773.84       5,326,007.92      4,936,773.84
     二、主营业务利润（亏损以“-”号填
                                               267,826,596.19     245,858,118.07     267,826,596.19    245,858,118.07
     列）
     加：其他业务利润（亏损以“-”号填
                                                   299,322.71       5,579,250.54         299,322.71      5,579,250.54
     列）
     减:营业费用                               126,753,652.45     134,491,047.11     126,753,652.45    134,491,047.11
     管理费用                                   64,504,869.27      53,810,190.93      59,734,314.35     47,588,343.78
     财务费用                                     -551,875.06         -48,289.78        -513,088.89        -40,840.61
     三、营业利润（亏损以“-”号填列）          77,419,272.24      63,184,420.35      82,151,040.99     69,398,818.33
     加：投资收益（损失以“-”号填列）             251,119.00                         -3,292,918.15     -4,660,798.48
     补贴收入
     营业外收入                                     10,000.00           6,700.00          10,000.00          6,700.00
     减：营业外支出                                                    70,000.00                            70,000.00
     四、利润总额（亏损总额以“-”号填
                                                77,680,391.24      63,121,120.35      78,868,122.84     64,674,719.85
     列）
     减：所得税                                 27,584,750.28      24,860,721.05      27,584,750.28     24,860,721.05
     减：少数股东损益                           -1,187,731.60      -1,553,599.50
     加：未确认投资损失(合并报表填列)
     五、净利润（亏损以“-”号填列）            51,283,372.56      39,813,998.80      51,283,372.56     39,813,998.80
     加：年初未分配利润                        247,058,235.70     224,410,829.67     247,058,235.70    224,410,829.67
     其他转入
     六、可供分配的利润                        354,457,448.26     264,224,828.47     354,457,448.26    264,224,828.47
     减：提取法定盈余公积
     提取法定公益金
     提取职工奖励及福利基金(合并报表填
     列)
     提取储备基金
     提取企业发展基金
     利润归还投资
     七、可供股东分配的利润                    354,457,448.26     264,224,828.47     354,457,448.26    264,224,828.47
     减：应付优先股股利
     提取任意盈余公积
     应付普通股股利
     转作股本的普通股股利
     八、未分配利润(未弥补亏损以“-”号
                                               298,341,608.26     264,224,828.47     298,341,608.26    264,224,828.47
     填列)
    公司法定代表人:孙飘扬主管会计工作负责人:孙杰平会计机构负责人:周宋
                                                       现金流量表
                                                     2006年1-3月
    编制单位:江苏恒瑞医药股份有限公司
                                                                       单位:元币种:人民币审计类型:未经审计
                              项目                                        合并                       母公司
     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                                         381,432,733.63               381,432,733.63
     收到的税费返还
     收到的其他与经营活动有关的现金                                         1,430,092.85                 1,391,304.68
     现金流入小计                                                         382,862,826.48               382,824,038.31
     购买商品、接受劳务支付的现金                                          65,376,338.53                64,722,335.65
     支付给职工以及为职工支付的现金                                        20,808,671.42                19,820,441.57
     支付的各项税费                                                        75,450,081.26                75,450,081.26
     支付的其他与经营活动有关的现金                                       176,524,899.32               173,422,971.87
     现金流出小计                                                         338,159,990.53               333,415,830.35
     经营活动产生的现金流量净额                                            44,702,835.95                49,408,207.96
     二、投资活动产生的现金流量：
     收回投资所收到的现金
     其中：出售子公司收到的现金
     取得投资收益所收到的现金                                                 251,119.00                   251,119.00
     处置固定资产、无形资产和其他长期资产而收回的现金
     收到的其他与投资活动有关的现金
     现金流入小计                                                             251,119.00                   251,119.00
     购建固定资产、无形资产和其他长期资产所支付的现金                      12,691,649.22                 5,897,896.92
     投资所支付的现金                                                                                    8,082,700.00
     支付的其他与投资活动有关的现金                                                                     22,132,613.43
     现金流出小计                                                          12,691,649.22                36,113,210.35
     投资活动产生的现金流量净额                                           -12,440,530.22               -35,862,091.35
     三、筹资活动产生的现金流量：
     吸收投资所收到的现金
     其中：子公司吸收少数股东权益性投资收到的现金
     借款所收到的现金
     收到的其他与筹资活动有关的现金
     现金流入小计
     偿还债务所支付的现金
     分配股利、利润或偿付利息所支付的现金                                     702,000.00                   702,000.00
     其中：支付少数股东的股利
     支付的其他与筹资活动有关的现金
     其中：子公司依法减资支付给少数股东的现金
     现金流出小计                                                             702,000.00                   702,000.00
     筹资活动产生的现金流量净额                                              -702,000.00                  -702,000.00
     四、汇率变动对现金的影响
     五、现金及现金等价物净增加额                                          31,560,305.73                12,844,116.61
     补充材料
     1、将净利润调节为经营活动现金流量：
     净利润                                                                51,283,372.56                51,283,372.56
     加：少数股东损益(亏损以“-”号填列)                                   -1,187,731.60
     减：未确认的投资损失
     加：计提的资产减值准备
     固定资产折旧                                                          13,454,572.64                11,299,207.91
     无形资产摊销
     长期待摊费用摊销
     待摊费用减少（减：增加）
     预提费用增加（减：减少）
     处理固定资产、无形资产和其他长期资产的损失(减:收
     益)
     固定资产报废损失
     财务费用                                                                 702,000.00                   702,000.00
     投资损失（减：收益）                                                    -251,119.00                 3,292,918.15
     递延税款贷项（减：借项）
     存货的减少（减：增加）                                                 5,895,688.95                 7,175,901.51
     经营性应收项目的减少(减：增加)                                       -30,043,067.98               -28,897,502.39
     经营性应付项目的增加(减：减少)                                         4,849,120.38                 4,552,310.22
     其他
     经营活动产生的现金流量净额                                            44,702,835.95                49,408,207.96
     2．不涉及现金收支的投资和筹资活动：
     债务转为资本
     一年内到期的可转换公司债券
     融资租入固定资产
     3、现金及现金等价物净增加情况：
     现金的期末余额                                                       462,991,721.79               433,944,259.19
     减：现金的期初余额                                                   431,431,416.06               421,100,142.58
     加：现金等价物的期末余额
     减：现金等价物的期初余额
     现金及现金等价物净增加额                                              31,560,305.73                12,844,116.61
    公司法定代表人:孙飘扬主管会计工作负责人:孙杰平会计机构负责人:周宋