宁夏巨能机器人股份有限公司

审计报告

和信审字（2026）第000902号

目录页次

一、审计报告1-5

二、已审财务报表及附注

1、合并及公司资产负债表6-9

2、合并及公司利润表10-11

3、合并及公司现金流量表12-13

4、合并及公司股东权益变动表14-17

5、财务报表附注18-90

和信会计师事务所（特殊普通合伙）

二〇二六年四月二十五日2026000902

202512312025

202512312025

3434

2025165348469.22

12

1

1

11131749

20251231

101760459.559556934.6892203524.87

22

1

2

3

4

5

6

2025

3491641100670415379T

296

7647.9097

200862

2026425

1

152023

2

12

1334

1

20251231

2025

2

18111231

3

12

4

5

1001%

5005%

3005%

200

6

1

2

1912

7

1

2

3

4

5

206

7

218

1

8

2

22

1

222

1

1

232

2

243

4

255

6

7

8

2612

A

a

1

2

1

2

b

1

2

3

1

2723

c

1

2

3

3

12

12

111.60%1.60%

12210.03%10.03%

23324.52%24.52%

34450.44%50.44%

455100.00%100.00%

5100.00%100.00%

d

1

2

1

2

e

1

1

1

f

PPP BT

2812

111.60%

1210.03%

2324.52%

3450.44%

45100.00%

5100.00%

B

12

a

b

c

d

e

f

29g

h 30

30

30

12

11

11

301

2

11

11

1

2

3

4

5

3118

1

8

2

323

19

11

20

11

21

11

22

1

2

333

3422

33

4

20%20%50%

20%

5

23

1

352

24

1

17

2

%%

20.005.004.75

10.005.009.50

36%%

3.005.0031.67

4.005.0023.75

5.005.0019.00

3

25

1

2

26

1

373

2

27

1

38.7550

2

28

3929

30

31

1

2

403

32

1

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1

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1

2

3

4

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35

1

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2

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36

1

2

3

4

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37/

1

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5

4

6

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38

/

1

A

a

b

c

d

8

B

46C

12

D

a

b

2

A

B

47C

11

D

a

b

a

b

22

24

(2017)

3

34

48A

11

B

2

11

39

1

2

1

13%

15%20%

7%

3%

2%

70%1.20%

3.00/

4915%

20%

20%

20%

2

1

20241121

GR202464000177

20241120261231

15%

2

20237

202311100%

202311200%

3

20231220231120271231

25%

20%20271231

(2023

43)20231120271231

5%

3

50202511

20251231202412312025

2024

1

137345648.2599417296.06

1077000.00

137345648.25100494296.06

1077000.00

1077000.00

2

15000000.00

15000000.00

15000000.00

3

1

9855319.237736375.67

31200.00

9886519.237736375.67

499.20

9886020.037736375.67

2

6239654.82

6239654.82

3

51499.20499.20

499.20499.20

4

1

1133958581.9076715124.85

1225402434.3221707519.47

235876273.1010455359.66

342222952.653003823.88

45

51455300.001455300.00

68915541.97113337127.86

7108620.968938789.16

61806921.01104398338.70

2

%%

68915541.97100.007108620.9610.3161806921.01

168915541.97100.007108620.9610.3161806921.01

68915541.97100.007108620.9610.3161806921.01

%%

113337127.86100.008938789.167.89104398338.70

52%%

1113337127.86100.008938789.167.89104398338.70

113337127.86100.008938789.167.89104398338.70

11

%

1133958581.90543337.321.60

1225402434.322547864.1610.03

235876273.101440862.1624.52

342222952.651121257.3250.44

45

51455300.001455300.00100.00

68915541.977108620.96

3

18938789.16-1830168.207108620.96

8938789.16-1830168.207108620.96

4

%

8004000.002668000.0010672000.0010.49170752.00

10085000.0010085000.009.911011525.50

5438120.391200000.006638120.396.52815871.93

4447680.001482560.005930240.005.8394883.84

3900000.001950000.005850000.005.7593600.00

31874800.397300560.0039175360.3938.502186633.27

5

1

5318270646.6348994948.36

18270646.6348994948.36

2

10824944.25

150000.00

10974944.25

3

48994948.36-30724301.7318270646.63

48994948.36-30724301.7318270646.63

6

1

%%

112067949.0963.771220423.3749.15

124791.640.1514967.670.60

238552.800.2684073.143.39

340.272310.000.09

45

51161480.0035.821155000.001161480.0046.77

3242773.80100.001155000.002483254.18100.00

2

%

1155000.0035.62

672000.0020.72

377501.1011.64

308000.009.50

54%

90000.002.78

2602501.1080.26

7

1107997.481086923.87

1107997.481086923.87

1

1

11332661.35910352.65

12605700.00165620.00

23164620.005000.00

34

45600.00

56600.006000.00

1109581.351087572.65

1583.87648.78

1107997.481086923.87

2

6495.046528.55

1010463.00800463.00

92129.46273100.00

493.857481.10

1109581.351087572.65

1583.87648.78

1107997.481086923.87

3

55%%

1109581.35100.001583.870.141107997.48

11103086.3199.411103086.31

36495.040.591583.8724.394911.17

1109581.35100.001583.870.141107997.48

%%

1087572.65100.00648.780.061086923.87

31028641.6394.58648.780.061027992.85

158931.025.4258931.02

1087572.65100.00648.780.061086923.87

4

12

202511648.78648.78

935.09935.09

5612

202512311583.871583.87

5

%

559000.0050.3812

117000.0010.5423

11

100000.009.01

11

100000.009.01

20000.001.8012

896000.0080.74

8

1

/

18633145.532726964.1515906181.38

18730033.21282987.6718447045.54

5195969.821873092.233322877.59

22060061.4022060061.40

1025250.281025250.28

65644460.244883044.0560761416.19

/

16342273.622525918.8813816354.74

57/

13034324.6413034324.64

21011042.071809643.1119201398.96

17796885.5017796885.50

487406.78487406.78

68671932.614335561.9964336370.62

2

2525918.88582960.16381914.892726964.15

282987.67282987.67

1809643.1163449.121873092.23

4335561.99929396.95381914.894883044.05

9

1

32844917.582448313.7230396603.8643241881.402980724.9340261156.47

32844917.582448313.7230396603.8643241881.402980724.9340261156.47

2

%%

32844917.58100.002448313.727.4530396603.86

132844917.58100.002448313.727.4530396603.86

32844917.58100.002448313.727.4530396603.86

58%%

43241881.40100.002980724.936.8940261156.47

143241881.40100.002980724.936.8940261156.47

43241881.40100.002980724.936.8940261156.47

11

%

1119809370.58316949.921.60

128399247.00842444.4810.03

234049500.00992937.4024.52

34586800.00295981.9250.44

32844917.582448313.72

3

/

2980724.93-532411.212448313.72

2980724.93-532411.212448313.72

10

84769.6968127.02

987500.001168943.40

1072269.691237070.42

11

42997993.2348284942.01

42997993.2348284942.01

1

1

59153757668.2948927131.342961530.192386496.651341518.89109374345.36

234000.0062473.45319924.07416397.52

134000.0062473.45319924.07416397.52

34444.4516837.6121282.06

14444.4516837.6121282.06

453757668.2948956686.893007166.032706420.721341518.89109769460.82

122852710.5132760348.502334110.982077909.661064323.7061089403.35

22953507.812176965.97265993.87132041.7414480.775542990.16

12953507.812176965.97265993.87132041.7414480.775542990.16

34222.2315995.7320217.96

14222.2315995.7320217.96

425806218.3234933092.242584109.122209951.401078804.4766612175.55

1

2159292.04159292.04

3

4159292.04159292.04

127951449.9714023594.65423056.91337177.28262714.4242997993.23

230904957.7816166782.84627419.21308586.99277195.1948284942.01

12

1

12259866.732259866.73

2455563.93455563.93

3658115.28658115.28

42057315.382057315.38

6011127115.801127115.80

2475183.62475183.62

1475183.62475183.62

3618849.11618849.11

1592671.66592671.66

2

326177.4526177.45

4983450.31983450.31

1

2

3

4

11073865.071073865.07

21132750.931132750.93

13

1

113327641.514841858.9918169500.50

2107964.60107964.60

1107964.60107964.60

3

413327641.514949823.5918277465.10

12689763.872232333.164922097.03

2323607.96478862.19802470.15

1323607.96478862.19802470.15

3

43013371.832711195.355724567.18

611

2

3

4

110314269.682238628.2412552897.92

210637877.642609525.8313247403.47

14

1

1682346.921682346.92

1682346.921682346.92

2

374492.31448600.00823092.31

374492.31448600.00823092.31

3

4

1682346.92

374492.31

=-1307854.61

621307854.61

16470745.39

=+17778600.00

17330000.00

0=-448600.00

A

B

WACC

4%-10%0.00%10.71%

2026423

20266112

15

172036.0025176.00146860.00

172036.0025176.00146860.00

16/

1

5686803.07853020.475512440.18826866.03

8265704.031231854.528939437.941327184.49

639112745.381344911.818929020.901339353.14

7781112.10985455.061405213.6070260.69

863073.5590510.90921359.5273595.60

628709.5494306.43455861.8368379.27

32338147.674600059.1926163333.973705639.22

2

1073865.07112050.731132750.9396259.95

5808641.86580864.196501085.36650108.54

6882506.93692914.927633836.29746368.49

3

90510904509548.2973595.603632043.62

9051090602404.0273595.60672772.89

4

2626939.052178339.05

1268643.062094639.86

3895582.114272978.91

5

2025930592.17

2026418962.85418962.85

2027192868.77192868.77

2028332038.43332038.43

2029220177.64220177.64

2030104595.37

1268643.062094639.86

6417

1077000.001077000.00

23448736.364874861.0455255055.1019292933.93

2980000.002589074.408903638.176694744.27

26428736.367463935.4465235693.2727064678.20

20230415

8000000.003

(2020)0105172(2020)0105174

20256

302000000.00.4874861.04

2589074.40

18

1

10000000.00

10499.67

10010499.67

19

1

48150277.9963714763.57

1044815.241016915.24

3861801.607862665.28

702139.84948405.04

811536.601880585.00

1965713.555237356.04

56536284.8280660690.17

21

653

37202497.2134855081.83

37202497.2134855081.83

1

2814103.7845245755.9447652433.34407426.38

4711127.614711127.61

2814103.7849956883.5552363560.95407426.38

2

12198942.0039562071.8041672663.8088350.00

2475945.41208516.33450454.48234007.26

32826783.272826783.27

2546798.222546798.22

279985.05279985.05

41901849.001901849.00

5139216.37746535.54800682.7985069.12

6

7

8

2814103.7845245755.9447652433.34407426.38

3

14561050.244561050.24

2150077.37150077.37

664711127.614711127.61

3252274.78465420.20

622283.60

25370.1725370.18

222734.3689808.04

80836.0791267.97

217457.4845456.94

93196.0619481.55

62130.7112987.69

48193.9448811.76

4002193.571420887.93

1372235.491879552.17

1372235.491879552.17

1

1

311620.93224951.31

1620.043194.15

395499.37351362.57

663495.151300044.14

1372235.491879552.17

2000000.00800000.00

333712.07375794.52

672400.0062240.00

2336112.071238034.52

1497747.221080569.48

6239654.825837247.99

7737402.046917817.47

1

2000000.0038900000.00

2000000.0038900000.00

2000000.00800000.00

38100000.00

918147.64983149.35

-55074.09-61789.83

333712.07375794.52

529361.48545565.00

8929020.901290000.001106275.529112745.38

8929020.901290000.001106275.529112745.38

1

/

4552974.261290000.00242147.885600826.38

4376046.64864127.643511919.00

8929020.901290000.001106275.529112745.38

6829

+

76479097.0076479097.00

30

102164260.75102164260.75

7829446.307829446.30

109993707.05109993707.05

31

247505.122191550.57769899.021669156.67

247505.122191550.57769899.021669156.67

32

13558319.3313558319.33

13558319.3313558319.33

33

65483110.1666667920.78

+

65483110.1666667920.78

-2146336.61-1150350.22

34460.40

63336773.5565483110.16

34

691

160940670.70118160708.05248436668.05186410478.73

4407798.523483662.324159500.382628337.07

165348469.22121644370.37252596168.43189038815.80

2

142296714.12105123410.03233200400.84176152966.43

14454018.9411138443.9011272431.788268589.67

2181415.931176000.032901769.901558560.41

1946751.79713858.591062065.53430362.22

61769.928995.50

4407798.523483662.324159500.382628337.07

165348469.22121644370.37252596168.43189038815.80

164183799.38121047093.93244379351.62182486018.59

1164669.84597276.448216816.816552797.21

165348469.22121644370.37252596168.43189038815.80

3

35

70492158.48359232.17

101480.71101480.71

5214.723873.60

88171.74133509.36

951547.49629057.01

407806.08269595.88

271870.69179730.56

176497.60156946.00

2494747.511833425.29

36

8594460.458922510.88

6395253.528467532.10

3079498.8113005439.95

495817.63560912.07

371945.11370328.38

289957.27386959.40

288018.40437979.71

259245.49629042.37

194007.22249840.66

57874.88129260.33

20026078.7833159805.85

37

10333537.1612136476.82

2292179.662404984.19

2198768.631949653.16

979988.811421311.36

899921.35982915.22

711277.28

583513.48760106.04

71368952.26413708.53

130323.93440640.30

864248.29285754.18

19362710.8520795549.80

38

10188976.3610727741.18

274870.37434970.90

61393.52113786.19

10525240.2511276498.27

39

938496.392584255.88

658321.361102730.38

-8185.72393.39

12422.8514599.62

43674.7061473.06

328086.861557991.57

40

1106275.521684266.011106275.52

4479794.316521519.454479794.31

13959.3011144.8913959.30

660651.611972349.45660651.61

6260680.7410189279.806260680.74

41

166079.5227534.59

166079.5227534.59

42

72-499.2014934.88

1830168.20-2034918.39

-935.09-321.97

-1155000.00

673733.91-2020305.48

43

-929396.95-2472266.78

-159292.04

-448600.00-374492.31

532411.21-1474506.47

-1004877.78-4321265.56

44

32885.414068.3932885.41

32885.414068.3932885.41

45

94533.46

8420.198420.19

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46

1416.4475000.001416.44

192416.45192416.45

1002.1537691.401002.15

2310.0012823.042310.00

197145.04125514.44197145.04

47

731

1272.26673410.26

-947924.10-740647.43

-946651.84-67237.17

2

-3092988.45

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127722.92

561121.92

194699.57

-53342.00

-1285510.12

-43085.17

15689.31

-946651.84

48

1

1

5769794.316581519.45

658302.731102730.38

14796.8611813.58

2726623.564802470.87

311136.58651697.53

9480654.0413150231.81

2

18704037.3624157250.18

1647000.004358100.00

74106727.17113557.99

20457764.5328628908.17

2

1

9000.00

9000.00

3

1

100000.00

661137.04569367.12

661137.04669367.12

2

10010499.6710000000.00115847.2220126346.89

862240.002002400.00862240.002002400.00

38100000.00822649.1736920249.172002400.00

921359.52499238.63485373.0272151.58863073.55

49894099.1910000000.003440135.0257531969.082936791.582865473.55

49

1

1

-2146336.61-1150350.22

1004877.784321265.56

-673733.912020305.48

5542990.165733080.66

475183.62522672.08

802470.15811009.95

7525176.0025176.00

-32885.41-4068.39

1002.1537691.40

938496.392584255.88

-166079.52-27534.59

-877504.67-667757.69

-70368.87-72889.74

2645557.4819695931.69

80073871.06-59872220.29

-14920518.03-3800214.48

72622197.77-29843646.70

2

3

137345648.2599417296.06

99417296.06

159749002.16

37928352.19-60331706.10

2

137345648.2599417296.06

137345648.2599417296.06

76137345648.2599417296.06

1

1

%

500.00100.00

1100.00100.00

500.00100.00

1

2

/

4552974.261290000.00242147.885600826.38

4376046.64864127.643511919.00

8929020.901290000.001106275.529112745.38

3

1106275.521684266.01

4479794.316521519.45

771

137345648.25

9886020.03

61806921.01

18270646.63

1107997.48

30396603.86

240543190.6318270646.63

56536284.82

37202497.21

1372235.49

7737402.04

529361.48

103377781.04

100494296.06

7736375.67

104398338.70

48994948.36

1086923.87

40261156.47

253977090.7748994948.36

7810010499.67

80660690.17

34855081.83

1879552.17

6917817.47

545565.00

38100000.00

172969206.31

2

1

2

3

79GDP

20251231

9886519.23499.20

68915541.977108620.96

1109581.351583.87

79911642.557110704.03

4

5

801

2

3

4

815

20251231

1

2

12

3

4

3

1

2

3

23.1766%

1.1389%

1.8698%

0.6080%

0.9271%

202578

82202578

4

1

1/

18161.95

159750.00136924.00

2/

3200000.00

2

3262055.682860666.62

5

1

1280000.00

1280000.00

2

1061.95

17212.0046962.00

8318273.9546962.00

20251231

1

1

1129624515.0070114338.64

1225306328.0021707519.47

235876273.1010326080.06

342221952.653003823.88

45

51455300.001455300.00

64484368.75106607062.05

7028610.238801477.22

57455758.5297805584.83

2

%%

64484368.75100.007028610.2310.9157455758.52

164451756.7599.957028610.2310.9157423146.52

232612.000.0532612.00

64484368.75100.007028610.2310.9157455758.52

84%%

106607062.05100.008801477.228.2697805584.83

1106607062.05100.008801477.228.2697805584.83

106607062.05100.008801477.228.2697805584.83

11

%

1129591903.00473470.451.60

1225306328.002538224.7010.03

235876273.101440862.1624.52

342221952.651120752.9250.44

45

51455300.001455300.00100.00

64451756.757028610.23

3

8801477.22-1772866.997028610.23

18801477.22-1772866.997028610.23

8801477.22-1772866.997028610.23

4

%

8004000.002668000.0010672000.0010.96170752.00

10085000.0010085000.0010.361011525.50

5438120.391200000.006638120.396.82815871.93

4447680.001482560.005930240.006.0994883.84

85%

3900000.001950000.005850000.006.0193600.00

31874800.397300560.0039175360.3940.242186633.27

2

23135705.8723282067.92

23135705.8723282067.92

1

1

11662810.6723146779.70

1222344542.07124937.00

23123937.005000.00

34

45

56000.006000.00

23137289.7423282716.70

1583.87648.78

23135705.8723282067.92

2

22083393.1722254075.07

954780.00734780.00

92129.46273100.00

6495.0416528.55

492.074233.08

23137289.7423282716.70

1583.87648.78

23135705.8723282067.92

863

%%

23137289.74100.001583.870.0123135705.87

11047401.534.531047401.53

222083393.1795.4422083393.17

36495.040.031583.8724.394911.17

23137289.74100.001583.870.0123135705.87

%%

23282716.70100.00648.7823282067.92

323282716.70100.00648.7823282067.92

23282716.70100.00648.7823282067.92

4

12

202511648.78648.78

935.09935.09

8712

202512311583.871583.87

5

%

11

19830900.0085.71

12

11

2252493.179.74

12

559000.002.4212

117000.000.5123

11

100000.000.43

22859393.1798.81

3

1

27129202.596379202.5920750000.0027129202.596379202.5920750000.00

27129202.596379202.5920750000.0027129202.596379202.5920750000.00

2

6379202.596379202.59

19750000.0019750000.00

881000000.001000000.00

20750000.006379202.5920750000.006379202.59

4

1

146468265.11109655191.35237164236.27178569081.37

2388210.011872260.612181720.661508804.14

148856475.12111527451.96239345956.93180077885.51

5

166079.5227534.59

166079.5227534.59

1

31883.26

5586069.83

166079.52

-187722.70

-480389.09

5115920.82

767580.79

4348340.03

660651.61

13959.30

2

89