奔朗新材:2024年度审计报告

广东奔朗新材料股份有限公司

审计报告及财务报表

二〇二四年度广东奔朗新材料股份有限公司审计报告及财务报表

（2024年01月01日至2024年12月31日止）目录页次

一、审计报告1-5

二、财务报表

合并资产负债表和母公司资产负债表1-4

合并利润表和母公司利润表5-6

合并现金流量表和母公司现金流量表7-8

合并所有者权益变动表和母公司所有者权益变动表9-12

财务报表附注 1-90[2025] ZC10313

202412312024

20241231

2024

“”

2024

234()

()

2024

12312024

()

111231

()

2()

4()

“”

()

“”

()

914——

21——

10/

(%)

115

12210

23330

34480

455100

5100

()

112

()

122“”

()

132

“”

143

()

15()

10-405.002.38-9.50

5-105.009.50-19.00

4-105.009.50-23.75

3-105.009.50-31.67

16()

()

174

()

45.83-50

184

(1)

(2)

(3)

(4)

(5)

()

19()

()

202

()

212

()

22*

232

()

24;

()

(

)

()

25*

*()

()

261

“”

273

40000.00

281

“”

()

500.00

291000.00

1000.00

()

117

2023102517[2023]21

“17”

37——

202411

30202411

21——

202411

202381

[2023]11

202411

318“”

202412618[2024]24

“18”

13——

“”“”“”

“”“”“”“”

31“”

()

13%

5%7%

15%16.5%25%

5%7%

7%5%

()

202343

20231120271231

1 2023 GR202344001176

20231228

2023-202515%

22024

GR202444007744 2024 12 11

322024-2026

15%

32022

GR202243001659 2022 10 18

15%

2024

2000000.008.25%2000000.00

16.5%

()

138400.51141963.69

325613201.05395460711.63

23471634.4529008607.14

349223236.01424611282.46

2551626.803112823.81

351774862.81427724106.27

15664731.409734815.57

()

1519017.663790543.82

()

29235691.3521815913.21

3399295.10629769.06

8580007.344237009.21

37914993.7926682691.48

1033885.85338338.91

36881107.9426344352.57

342

%%%%

8679302.4422.891033885.8511.917645416.594866778.2718.24338338.916.954528439.36

29235691.3577.110.000.0029235691.3521815913.2181.760.000.0021815913.21

37914993.79——1033885.85——36881107.9426682691.48——338338.91——26344352.57

35%

29235691.350.000.00

99295.104964.765.00

8580007.341028921.0911.99

37914993.791033885.85——

338338.91695546.940.000.000.001033885.85

232975.00

0.0021319103.98

0.0019295.10

0.003004498.40

0.0024342897.48

()

1270815188.44257833011.86

1228375495.7841299638.47

2330038750.7113690251.33

363411923105.439450391.84

458702779.099026210.98

529287481.0326986856.35

379142800.48358286360.83

74965783.7265282666.88

304177016.76293003693.95

372

%%%%

17743652.994.6817388504.3398.00355148.6616474742.014.6016474742.01100.000.00

361399147.4995.3257577279.3915.93303821868.10341811618.8295.4048807924.8714.28293003693.95

379142800.48——74965783.72——304177016.76358286360.83——65282666.88——293003693.95

38%

6677119.246677119.24100.006677119.246677119.24

11066533.7510711385.0996.799797622.779797622.77

17743652.9917388504.33————16474742.0116474742.01

361399147.4957577279.3915.93

361399147.4957577279.39——

16474742.012686459.78159077.631613619.830.0017388504.33

48807924.8713187158.270.004417803.750.0057577279.39

65282666.8815873618.05159077.636031423.580.0074965783.72

6031423.58

91911619.95

24.24%

12826537.35

39()

6895813.998545799.10

0.004610703.87

6895813.9913156502.97

0.00230535.19

6895813.9912925967.78

8545799.1065064261.2766714246.380.006895813.990.00

4610703.877840860.2512451564.120.000.000.00

13156502.9772905121.5279165810.500.006895813.990.00

49500.00

20426008.770.00

405

%%%

0.000.000.000.000.004610703.8735.05230535.195.004380168.68

6895813.99100.000.000.006895813.998545799.1064.950.000.008545799.10

6895813.99——0.00——6895813.9913156502.97——230535.19——12925967.78

41()

(%)(%)

114640036.0299.459082324.2898.90

1237930.980.2667241.080.73

2342199.500.290.000.00

3320.000.0033693.410.37

14720486.50100.009183258.77100.00

8661398.76

58.84%

()

7806884.906853943.86

13632624.546658449.56

124629983.95475117.47

23269694.36135142.00

34600.0031058.36

452000.0010350.00

566139.7984125.28

8601042.647394242.67

794157.74540298.81

7806884.906853943.86

422

%%%%

8601042.64100.00794157.749.237806884.907394242.67100.00540298.817.316853943.86

8601042.64——794157.74——7806884.907394242.67——540298.81——6853943.86

43%

8601042.64794157.749.23

8601042.64794157.74——

(())

540298.810.000.00540298.81

253858.930.000.00253858.93

794157.740.000.00794157.74

540298.81253858.930.000.000.00794157.74

3113154.412439257.10

5487888.234954985.57

8601042.647394242.67

(%)

3439417.411-239.99343941.74

974928.001-211.3397492.80

44(%)

760000.0018.8438000.00

735424.8118.5536771.24

540000.0011-26.2829500.00

6449770.22/74.99545705.78

45()

63568286.987799758.8655768528.1250652556.733537630.1547114926.58

976144.470.00976144.473452250.250.003452250.25

6795617.5144399.276751218.2419997558.960.0019997558.96

80594420.825128555.4375465865.3978929954.815286384.1073643570.71

16237079.50463674.4615773405.048110657.46170433.617940223.85

168171549.2813436388.02154735161.26161142978.218994447.86152148530.35

3537630.154430724.320.00168595.610.007799758.86

0.0044399.270.000.000.0044399.27

5286384.102382986.990.002540815.660.005128555.43

170433.61779310.900.00486070.050.00463674.46

8994447.867637421.480.003195481.320.0013436388.02

46()

22197909.2419288902.74

1001442.624168600.99

23199351.8623457503.73

47()

0.000.007000000.000.00-446902.440.000.000.000.000.006553097.560.00

48()

36070212.6038593675.00

()

164313103.89172823991.75

176472271.89113173866.056865976.4128773921.04325286035.39

1130020.467720476.992949426.44872469.9612672393.85

—0.007720476.992949426.44623299.3711293202.80

—

1130020.460.000.00249170.591379191.05

0.004501063.631996913.13627575.457125552.21

—

0.004501063.631996913.13627575.457125552.21

177602292.35116393279.417818489.7229018815.55330832877.03

66108923.3956714551.985883330.0323755238.24152462043.64

8220405.347362020.54441457.453166216.8019190100.13

—8220405.347362020.54441457.453166216.8019190100.13

0.002766062.671784124.11582183.855132370.63

—

0.002766062.671784124.11582183.855132370.63

74329328.7361310509.854540663.3726339271.19166519773.14

0.000.000.000.000.00

—0.000.000.000.000.00

0.000.000.000.000.00

49—

0.000.000.000.000.00

103272963.6255082769.563277826.352679544.36164313103.89

110363348.5056459314.07982646.385018682.80172823991.75

216946.94

()

92601845.880.0092601845.8830578361.010.0030578361.01

3034999.210.003034999.211763834.520.001763834.52

89566846.670.0089566846.6728814526.490.0028814526.49

92601845.880.0092601845.8830578361.010.0030578361.01

503

(%)

6629535.3117694844.600.000.0024324379.910.000.000.00

22143473.4642437663.790.000.0064581137.250.000.000.00

28773008.7760132508.390.000.0088905517.16——0.000.00————

51()

17941199.394562521.2412503720.63

21441594.160.001441594.16

—1441594.160.001441594.16

3543700.290.00543700.29

—543700.290.00543700.29

48839093.264562521.2413401614.50

13222781.871013893.594236675.46

22452923.241520840.403973763.64

—2452923.241520840.403973763.64

3542375.470.00542375.47

—542375.470.00542375.47

45133329.642534733.997668063.63

10.000.000.00

20.000.000.00

30.000.000.00

40.000.000.00

13705763.622027787.255733550.87

24718417.523548627.658267045.17

()

146313306.383362166.749030454.24196019.0058901946.36

20.000.003674077.240.003674077.24

—0.000.003674077.240.003674077.24

30.000.000.000.000.00

446313306.383362166.7412704531.48196019.0062576023.60

110839873.61932399.642855268.00196019.0014823560.25

522926266.06354773.281035181.860.002316221.20

—926266.06354773.281035181.860.002316221.20

30.000.000.000.000.00

411766139.671287172.923890449.86196019.0017139781.45

10.000.000.000.000.00

20.000.000.000.000.00

30.000.000.000.000.00

40.000.000.000.000.00

134547166.712074993.828814081.620.0045436242.15

35473432.772429767.106175186.240.0044078386.11

()

169772.560.000.00169772.56

MONTE BIANCO

DIAMOND TOOLS 1241803.04 0.00 0.00 1241803.04

PRIVATE LIMITED

4410617.450.000.004410617.45

1638389.510.000.001638389.51

7460582.560.000.007460582.56

3049965.116289241.32

4410617.451171341.24

169772.560.000.00169772.56

MONTE BIANCO

DIAMOND TOOLS 1241803.04 0.00 0.00 1241803.04

PRIVATE LIMITED

531638389.510.000.001638389.51

0.003239276.210.003239276.21

3049965.113239276.210.006289241.32

12021

22024

972.87441.060.001413.93

56.26%33.50%

0%0%

14.66%14.66%

542

1090.001413.93323.93323.93323.93

2025421

2024

2025 TKMQB0230

()

1679398.481509260.541179819.530.002008839.49

124777.220.0071301.240.0053475.98

1804175.701509260.541251120.770.002062315.47

()

75410828.9611617153.4261076924.969914098.20

1414670.51212200.581998885.99309585.24

11444348.861716652.3312670960.491900644.07

0.000.003191622.67478743.40

14318121.862466155.8312939227.812234662.09

5938888.75890833.315876488.75881473.31

5682655.72805127.388494325.741282986.79

114209514.6617708122.85106248436.4117002193.10

552

204782.0030717.30213300.7331995.11

5733550.87779243.308267045.171262918.65

5938332.87809960.608480345.901294913.76

779243.3016928879.551262918.6515739274.45

779243.3030717.301262918.6531995.11

14971255.5714429362.77

121170213.02109789131.38

136141468.59124218494.15

2024——

202519272160.13

202631992362.61

202720280726.37

202811742547.22

202937882416.69

121170213.02

()

3435907.780.003435907.781140925.640.001140925.64

56()

23469330.21 23469330.21 ETC 28911190.49 28911190.49 ETC

24575872.4824375542.4121136596.3520981109.74

459637.60436655.720.000.00

49500.0049500.000.000.00

63065882.0863065882.08168154847.4068154847.401

33849228.8533849228.85134754300.0034754300.001

145469451.22145246139.27152956934.24152801447.63

1202411202410

122800001.7645253560.00

34587.41

2024123141000000.00

57()

30000000.0050000000.00

23833.35114288.87

3426655.411400000.00

459637.600.00

33910126.3651514288.87

2023123120241231

()

81338865.0090998614.03

()

78687182.6790997750.80

9020406.734926999.64

87707589.4095924750.44

()

7857982.527390161.41

()

13116527.0292462270.9791933412.3413645385.65

9440.236323356.756248429.3584367.63

0.001957683.251957683.250.00

5813125967.25100743310.97100139524.9413729753.28

13037081.2881383698.9680881359.3013539420.94

20.005910870.385910870.380.00

3647.832744549.812733492.9511704.69

0.002420036.052410310.149725.91

647.83308392.90307061.951978.78

0.0016120.8616120.860.00

40.001425350.001425350.000.00

78797.91997801.82982339.7194260.02

13116527.0292462270.9791933412.3413645385.65

9440.236092926.536021371.2380995.53

0.00230430.22227058.123372.10

9440.236323356.756248429.3584367.63

()

4548636.975145417.14

868594.152713776.09

247582.59515300.00

185055.90135476.53

86695.8773284.46

14945.4614945.46

151717.82158342.25

6103228.768756541.93

()

13385429.4519371929.25

591

1864404.981815092.21

8213872.9315018584.65

931629.351374016.46

2375522.191164235.93

13385429.4519371929.25

()

13075050.8628842.25

3924829.503800720.26

16999880.363829562.51

()

2036808.601578196.83

22440251.2519736596.35

24477059.8521314793.18

()

41000000.000.00

19163996.59200106.32

47168.890.00

13075050.8628842.25

47136114.62171264.07

1202412312.62%-2.70%

22023123120241231

60()

6018013.668976321.80

228105.57410268.82

5789908.098566052.98

3924829.503800720.26

1865078.594765332.72

()

12790960.491140000.002326611.6311604348.86

()

181880000.000.000.000.000.000.00181880000.00

()

1305556158.20173056.891332337.59304396877.50

21791861.54758452.000.002550313.54

307348019.74931508.891332337.59306947191.04

11-

173056.892-

1332337.59

2-758452.00

()

1599677.64-308692.320.000.00-227400.15-81292.170.001372277.49

61()

50855857.652600861.520.0053456719.17

10%

()

400928495.41410720901.60

0.000.00

400928495.41410720901.60

24392136.4538390880.81

2600861.522713287.00

32738400.0045470000.00

389981370.34400928495.41

202451720232023

181880000101.80

32738400.0020241231

()

568855210.18396831448.72566219988.09397641126.36

3707869.252055106.447726522.106285639.49

572563079.43398886555.16573946510.19403926765.85

362248521.79361393280.07

206606688.39204826708.02

568855210.18566219988.09

622

237626840.58243545066.08

175397314.20195590498.55

70766903.9758956994.60

20214187.7123702406.87

19361674.8418137813.83

45488288.8826287208.16

568855210.18566219988.09

572563079.43398886555.16573946510.19403926765.85

()

1053455.351066715.84

548849.00545501.34

373715.43374150.65

1621792.431605229.68

485457.35500584.53

321952.34318828.90

68565.6099414.35

4473787.504510425.29

()

26354826.2827279160.32

5810971.678482489.14

4241343.404000555.80

3630634.243894228.16

593588.73474213.71

5345560.764910745.04

6345976925.0849041392.17

()

26335150.9325473289.94

8702772.389244151.25

3715362.602810709.32

7312599.364442978.13

5649879.805610295.27

51715765.0747581423.91

()

13643354.5213887261.61

7419413.9511347144.79

2413770.022287846.53

2788593.693466480.99

26265132.1830988733.92

()

3508633.692450536.11

317563.68579749.68

9090762.2212546665.69

-1942705.90-2134796.74

530549.41511578.27

-6994285.02-11719348.05

()

2685025.126700393.96

2074327.591287561.02

35311.2134524.06

4794663.928022479.04

64()

-446902.440.00

47505.1426497.90

603552.00237600.00

-96574.47-80372.02

-206838.61-536640.79

-99258.38-352914.91

()

19763.2550071.18

89600.00-343200.00

109363.25-293128.82

()

695546.94-287403.09

15714540.427297826.68

-230535.1921940.56

253858.9380936.49

0.00-156827.26

16433411.106956473.38

()

7637421.485146667.48

3239276.211638389.51

10876697.696785056.99

()

-1430730.84-1256471.85-1430730.84

65()

69765.76117153.9569765.76

()

221000.00150000.00221000.00

123137.5644201.90123137.56

175283.9781760.34175283.97

519421.53275962.24519421.53

()

7317881.248407167.39

-1190882.91-1957401.27

6126998.336449766.12

27853472.85

4178020.93

396282.85

797776.83

0.00

894911.46

-113467.49

2787976.69

-2814502.94

6126998.33

()

6624392136.4538390880.81

181880000181880000

0.130.21

0.000.00

20242023

()

1498413.495267612.53

5895159.234574946.82

6721785.186278680.34

14115357.9016121239.69

52680658.0265757481.60

3014235.723421010.06

55694893.7469178491.66

3756800.003420725.00

672

386200000.00165000000.00

2613062.404422105.60

5072080.003957920.00

393885142.40173380025.60

381000000.00340200000.00

3000000.003500000.00

0.006000000.00

7000000.000.00

391000000.00349700000.00

2450000.000.00

1782912.711838282.46

0.002216981.13

4232912.714055263.59

-50000000.0080000000.000.00100000000.000.0030000000.00

-200106.3270000000.000.0010027618.348491.3960163996.59

0.001849837.609800.000.001400000.00459637.60

1400000.0017756329.74133531.960.0015863206.293426655.41

51600106.32169606167.34143331.96110027618.3417271697.6894050289.60

68()

21726474.5235386975.78

16433411.106956473.38

10876697.696785056.99

19190100.1319734686.89

3973763.644611749.75

2316221.201819471.06

1251120.771638792.57

“”1430730.841256471.85

“”123137.5644201.90

“”-109363.25293128.82

“”3508633.692450536.11

“”99258.38352914.91

“”-1189605.10-1891748.46

“”-1277.81-65652.81

“”-7028571.07-10969147.11

“”-54208558.68-13464182.66

“”-32534900.90-5262162.47

0.000.00

-14142727.2949677566.50

0.000.00

1441594.169313248.37

155753905.80220500091.97

220500091.97427229174.64

0.000.00

-64746186.17-206729082.67

155753905.80220500091.97

138400.51141963.69

69155611701.05220259211.63

3804.2498916.65

0.000.00

155753905.80220500091.97

23467830.2128909690.49

ETC 1500.00 1500.00

170000000.00175200000.00

2551626.803112823.81

196020957.01207224014.30

()

19755823.56

1534170.637.1884011028232.16

541380.417.525704074266.55

746373.840.92604691172.03

13024367.770.085401112281.01

13895035.620.205102849871.81

146397830.54

13714512.287.1884098585400.07

231691.347.525701743639.52

503586652.000.0854043006300.08

14931696.100.205103062490.87

1532637.96

109577.187.18840787684.60

69839.967.52570525594.59

190323.870.0854016253.66

990273.570.20510203105.11

2948153.52

45830.007.18840329444.37

28562.637.52570214953.78

70280000.000.92604259291.20

21650576.080.085401848959.20

1440784.850.20510295504.97

8062172.77

1102467.907.188407924980.25

319955.000.0854027324.16

535681.930.20510109868.36

163996.59

21791.547.52570163996.59

MONTE BIANCO DIAMOND TOOLS

PRIVATE LIMITED

MONTE-BIANCO EUROPE S.R.L.MONTE B ANCO ELMAS ARA?LARI

SANAY T CARET L M TED RKET

()

317563.68579749.68

460915.33265315.33

2243828.042103597.79

()

13643354.5213887261.61

7419413.9511347144.79

2413770.022287846.53

52445.75270043.80

2736147.943196437.19

26265132.1830988733.92

710.000.00

()

122

()

(%)

100.00

MONTE BIANCO DIAMOND

TOOLS PRIVATE LIMITED 76.00

82.84

MONTE-BIANCO EUROPE

S.R.L. 100.00

MONTE B ANCO ELMAS

ARA?LARI SANAY 70.00

T CARET L M TED RKET

100.00

90.00

67.00

70.00

60.00

()

722

6553097.56

—-446902.44

—0.00

—-446902.44

()

25204100.002326611.631632781.43

5426026.02358413.495067612.53

12790960.491140000.000.002326611.630.000.0011604348.86

()

731

33910126.360.000.0033910126.3633910126.36

81338865.000.000.0081338865.0081338865.00

87707589.400.000.0087707589.4087707589.40

13385429.450.000.0013385429.4513385429.45

13075050.8647114213.1821901.4460211165.4860211165.48

3924829.502093184.160.006018013.665789908.09

233341890.5749207397.3421901.44282571189.35282343083.78

2024123130000000.00

60163996.59

20241231

5%6978476.9020231231

5852894.80

75()

1519017.660.0042966026.5944485044.25

1519017.660.000.001519017.66

0.000.006895813.996895813.99

0.000.0036070212.6036070212.60

()

6895813.99

34306400.00

1763812.60

76()

—8545799.10-96574.470.0065064261.270.0066617671.910.006895813.990.00

—4610703.870.000.007840860.250.0012451564.120.000.000.00

—38593675.00693152.000.000.000.003216614.400.0036070212.6089600.00

51750177.97596577.530.0072905121.520.0082285850.430.0042966026.5989600.00

—596577.53——————89600.00

———————

77()2024123133.75%

0.42%34.17%

()

“”

()

“”

202420245

()

1332036.36

8778.87

5110376.495028560.51

78()

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()

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2021

2021122

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202112212021126

2021

363

()

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758452.00

79()

()

120241231

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2024712025111261512.60

2024102320254231005000.00

2024872025221000000.00

202410172025416633191.15

20248192025219601000.00

()

20254232024

101.00202412

31181880000

18188000.00

2024

()

80()

142275256.7834800990.75

126750230.1041846269.37

232475007.631636894.95

341293453.011289458.84

45988060.572576349.61

518372939.1016819833.67

72154947.1998969797.19

24028278.2226971915.32

48126668.9771997881.87

812

%%%%

14829212.0520.5514829212.05100.000.0014692304.4014.8514692304.40100.000.00

57325735.1479.459199066.1716.0548126668.9784277492.7985.1512279610.9214.5771997881.87

72154947.19——24028278.22——48126668.9798969797.19——26971915.32——71997881.87

82%

6677119.246677119.24100.006677119.246677119.24

8152092.818152092.81100.008015185.168015185.16

14829212.0514829212.05——14692304.4014692304.40

57325735.149199066.1716.05

57325735.149199066.17——

14692304.40279640.00142732.350.000.0014829212.05

12279610.92-2958825.530.00121719.220.009199066.17

26971915.32-2679185.53142732.35121719.220.0024028278.22

121719.22

24038603.25

33.32%

11479084.19

83()

24220000.0015000000.00

298849234.76248949180.33

323069234.76263949180.33

24220000.0015000000.00

1293508537.79140694072.03

1213066427.6794659354.94

238941140.3941567703.52

349987703.524995000.00

454990000.00979068.10

5651368.8731325.54

331145178.24282926524.13

32295943.4833977343.80

298849234.76248949180.33

842

%%%

331145178.24100.0032295943.489.75298849234.76282926524.13100.0033977343.8012.01248949180.33

331145178.24——32295943.48——298849234.76282926524.13——33977343.80——248949180.33

85%

331145178.2432295943.489.75

331145178.2432295943.48——

(())

33977343.800.000.0033977343.80

-1681400.320.000.00-1681400.32

32295943.480.000.0032295943.48

33977343.80-1681400.320.000.000.0032295943.48

329958506.47281603319.66

288030.17441344.98

898641.60881859.49

331145178.24282926524.13

867

(%)

199977281.65160.399998864.08

64410031.7311-319.453937008.76

26137417.991-557.8915965753.26

14620988.5114.42731049.43

10412335.8513.14520616.79

/315558055.73/95.2931153292.32

()

140698858.5522274358.55118424500.00127698858.5522274358.55105424500.00

871

3000000.000.000.000.000.000.003000000.000.00

9774358.559774358.550.000.000.000.009774358.559774358.55

12500000.0012500000.000.000.000.000.0012500000.0012500000.00

18424500.000.000.000.000.000.0018424500.000.00

50000000.000.000.000.000.000.0050000000.000.00

19000000.000.001000000.000.000.000.0020000000.000.00

15000000.000.0012000000.000.000.000.0027000000.000.00

127698858.5522274358.5513000000.000.000.000.00140698858.5522274358.55

88()

162627680.9196683226.26148879144.9188101575.32

1909297.481183725.174604371.013649457.41

164536978.3997866951.43153483515.9291751032.73

()

15000000.0015000000.00

603552.00237600.00

629116.562394030.40

0.00-13425.82

0.00-536640.79

16232668.5617081563.79

()

-1553868.40

2685025.12

156868.39

0.00

159077.63

0.00

行情