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尚太科技(001301.SZ):寧德時代是公司的主要客户

格隆匯7月10日丨有投資者向尚太科技(001301.SZ)提問,“請問公司二季度的負極材料賣給了哪些公司?還有沒有跟寧德時代合作了?為什麼公司的現金流是負數”

尚太科技回覆稱,寧德時代是公司的主要客户。公司經營活動現金流量淨額為負主要系:1)上下游結算方式差異。公司對上游原料購買通常需要預付貨款,同時採購電力以電匯方式進行,而主要下游客户回款存在賬期,且通常為票據結算。2)會計準則對票據處理差異。公司銷售收款主要為票據,而票據的增加和背書不作為經營性活動,同時會計準則對票據按照不同風險等級區分為應收票據和應收款項融資,對其貼現區分為籌資性活動和經營性活動現金流,因此不同報吿期對票據的貼現均會影響經營性現金流。3)業務快速增長,付現成本增加。公司處於快速發展階段,業務規模不斷增長,原料購買、税費、人工及費用支出等付現成本快速增長,同時,公司存貨週轉需要一定週期,業務擴張同時前期鋪底的流動資金需求大,前期採購等付現投入與後期銷售回款週期延遲不匹配。具體情況請您參閲2022年度報吿“第三節管理層討論與分析”之“四、主營業務分析-5.現金流”。

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