西安万德能源化学股份有限公司 审计报告及财务报表 二○二三年度 西安万德能源化学股份有限公司 审计报告及财务报表 （2023 年 01 月 01 日至 2023 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 | 1-97 | 审计报告 信会师报字[2024]第 ZB10279 号 西安万德能源化学股份有限公司全体股东： 一、 审计意见 我们审计了西安万德能源化学股份有限公司（以下简称万德股份） 财务报表，包括 2023 年 12 月 31 日的合并及母公司资产负债表，2023 年度的合并及母公司利润表、合并及母公司现金流量表、合并及母公 司所有者权益变动表以及相关财务报表附注。 我们认为，后附的财务报表在所有重大方面按照企业会计准则的 ...

Company Overview - The company was listed on the Beijing Stock Exchange on September 15, 2023[4]. - The company was recognized as a champion demonstration enterprise in the manufacturing sector by the Shaanxi Provincial Department of Industry and Information Technology in 2023[5]. - The company was re-certified as a high-tech enterprise on November 29, 2023, with a corporate income tax rate of 15% applicable from 2023 to 2025[5]. - The company was recognized as a green microchemical technology engineering research center by the Xi'an Development and Reform Commission during the reporting period[6]. Financial Performance - The company's operating revenue for 2023 was CNY 581,241,824.41, representing a 4.48% increase compared to CNY 556,336,169.21 in 2022[29]. - The net profit attributable to shareholders for 2023 was CNY 54,236,670.01, a decrease of 2.20% from CNY 55,458,264.34 in 2022[29]. - The gross profit margin for 2023 was 20.12%, down from 21.59% in 2022[29]. - Total assets at the end of 2023 reached CNY 675,877,793.03, reflecting a 30.92% increase from CNY 516,264,615.85 in 2022[31]. - Total liabilities decreased by 23.29% to CNY 167,804,785.51 in 2023 from CNY 218,760,160.35 in 2022[31]. - The net assets attributable to shareholders increased by 70.78% to CNY 508,073,007.52 in 2023 from CNY 297,504,455.50 in 2022[31]. - The basic earnings per share for 2023 was CNY 0.73, down 8.75% from CNY 0.80 in 2022[29]. - The company reported a significant decrease of 91.04% in net cash flow from operating activities, totaling CNY 5,584,432.96 in 2023 compared to CNY 62,333,937.80 in 2022[31]. - The weighted average return on equity (ROE) based on net profit attributable to shareholders was 14.88% for 2023, down from 20.22% in 2022[29]. - The company reported a non-recurring net profit of 15,042,148.45, an increase from 5,620,190.00 in the previous period, reflecting a significant growth in non-recurring gains[37]. Market and Revenue Sources - The main revenue source during the reporting period was from the sales of isooctyl nitrate and other fine chemical products, with key clients including China Petroleum and Sinopec[41]. - The company achieved operating revenue of ¥581,241,824.41, an increase of 4.48% year-on-year[49]. - Total profit amounted to ¥64,459,825.08, reflecting a year-on-year increase of 0.38%[49]. - Revenue from the domestic market decreased by 15.18%, while revenue from the international market increased by 43.66%[83]. - The company’s major clients include China National Petroleum Corporation and Sinopec, accounting for 14.24% and 13.17% of sales respectively[86]. Research and Development - During the reporting period, the company obtained three utility model patent authorizations[4]. - The company has established a complete independent system for R&D, procurement, production, quality inspection, and sales, ensuring a stable operational model[40]. - The company focuses on independent R&D while also engaging in cooperative R&D to leverage external expertise and enhance product offerings[45]. - The company is focusing on enhancing its core technology and innovation capabilities through increased R&D investment and the establishment of the Wande Research Institute[48]. - R&D expenditure amounted to $15,095,063.23, representing 2.60% of operating revenue, an increase from 2.48% in the previous period[103]. - The total number of R&D personnel decreased from 37 to 36, with the proportion of R&D staff to total employees rising from 15.06% to 15.68%[103]. - The company holds a total of 16 patents, up from 13 in the previous period, with 7 of them being invention patents[104]. Environmental and Safety Practices - The company aims for zero harm, zero pollution, and zero accidents in its operations, adhering to strict safety and environmental management practices[47]. - The company emphasizes environmental protection and has implemented a comprehensive environmental management system, including regular monitoring and compliance with pollution discharge permits[118]. - The company is committed to social responsibility, providing over 200 job opportunities and ensuring stable employment for its employees[115]. - The company is actively investing in green and low-carbon processes, aligning with national policies promoting sustainable development[115]. - The company recognizes the increasing pressure in the industry due to stricter environmental regulations and aims to enhance its technological capabilities and R&D efforts[119]. Strategic Plans and Future Outlook - The company plans to continue expanding its market presence and invest in new product development to drive future growth[22]. - The company is committed to expanding its market presence and enhancing its competitive advantage through differentiated marketing strategies and innovative technologies[47]. - The company aims to focus on energy cleanliness, new chemical materials, and new energy, with a commitment to original innovation in functional new materials for sustainable growth[122]. - The company plans to diversify its product offerings and explore opportunities in the renewable energy sector to adapt to changing market dynamics[132]. - The company aims to enhance its market share and expand into new markets while leveraging its unique microchannel reaction technology[132]. Challenges and Risks - The company faced challenges from international oil price fluctuations and geopolitical tensions but managed to achieve effective revenue growth compared to the previous year[47]. - The company operates in over 30 countries, facing uncertainties due to varying international political environments and ongoing geopolitical conflicts[128]. - The company is committed to improving environmental management and pollution control technologies to comply with stricter regulations and minimize environmental impact[130]. Shareholder and Corporate Governance - The company has provided guarantees totaling CNY 15 million and CNY 10 million for bank loans, with the guarantees set to expire in March 2023 and April 2023 respectively[141]. - The company has also provided a guarantee of CNY 28.5 million for a bank loan, which is set to expire in November 2023[141]. - The company has a cash dividend policy that complies with its articles of association and provides clear standards and procedures for distribution[171]. - The annual distribution plan includes a cash dividend of 3 per 10 shares, with no stock bonuses or capital increases proposed[172]. - The company has a total of 35,018,329 shares held by directors, supervisors, and senior management, representing 39.24% of total shares[177]. Operational Efficiency - The operating cost for 2023 was 464.32 million yuan, which accounted for 79.88% of total revenue, up from 78.41% in 2022[75]. - The company is focusing on technological innovation and resource optimization to meet national energy security needs and support economic development[69]. - The company plans to improve its integrated management and internal control systems, enhancing operational efficiency and compliance awareness[127].

（一）本报告期募集资金的到位情况 经中国证券监督管理委员会《关于同意西安万德能源化学股份有限公司向不 特定合格投资者公开发行股票注册的批复》（证监许可〔2023〕1861 号）的批准， 由主承销商民生证券股份有限公司以向战略投资者定向配售和网上向开通北交 所交易权限的合格投资者定价发行相结合的方式发行人民币普通股 20,000,000 股（超额配售选择权行使前），发行价格为每股 8.93 元。截至 2023 年 9 月 7 日， 公司实际发行了人民币普通股 20,000,000 股（超额配售选择权行使前），募集资 金总额为人民币 178,600,000.00 元，扣除各项发行费用（不含增值税）人民币 21,579,642.26 元，实际募集资金净额为人民币 157,020,357.74 元。上述募集 资金已由民生证券股份有限公司于 2023 年 9 月 7 日汇入中信银行西安雁塔西路 支行(银行账户 8111701012500792320)、中国农业银行西安科技二路支行(银行 账户 26127101040017034)。上述资金到位情况业经立信会计师事务所（特殊普 通合伙）验证，并由其出具信会师报字[2023 ...

关于西安万德能源化学股份有限公司 2023 年度募集资金存放与使用情况的专项核查意见 民生证券股份有限公司（以下简称"民生证券"或"保荐机构"）作为西安 万德能源化学股份有限公司（以下简称"万德股份"或 "公司"）向不特定合格 投资者公开发行股票并在北京证券交易所上市的保荐机构，根据据《上市公司监 管指引第 2 号-上市公司募集资金管理和使用的监管要求（2022 年修订）》《证券 发行上市保荐业务管理办法》《北京证券交易所股票上市规则（试行）》等相关法 律、法规和规范性文件的规定，对万德股份司 2023 年度募集资金存放与使用情 况进行了专项核查，具体核查情况如下： 一、募集资金基本情况 （一）募集资金金额及到位情况 2023 年 8 月 24 日，公司收到中国证券监督管理委员会《关于同意西安万德 能源化学股份有限公司向不特定合格投资者公开发行股票注册的批复》（证监许 可〔2023〕1861 号），同意公司向不特定合格投资者公开发行股票的注册申请。 民生证券股份有限公司 公司采用公开发行股票的方式向不特定投资者共计发行人民币普通股（A 股）20,000,000 股,每股发行价格 8.93 元，募集资金总额为人 ...

证券代码：836419 证券简称：万德股份 公告编号：2024-013 西安万德能源化学股份有限公司 2023年度独立董事述职报告 本公司及董事会全体成员保证公告内容的真实、准确和完整，没有虚假 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 承担个别及连带法律责任。 本人郭随英，作为西安万德能源化学股份有限公司（以下简称"公司"）的 独立董事，在任职期间严格按照《公司法》、《证券法》、《北京证券交易所股票上 市规则（试行）》、《北京证券交易所上市公司持续监管指引第1号——独立董事》 等法律法规以及《公司章程》、《独立董事工作细则》的规定和要求，谨慎、认真、 勤勉、独立地履行职责，持续关注公司规范运作、重大生产经营活动、财务状况 等，积极出席2023年度的相关会议，认真审议各项议案，对相关事项发表了独立 意见，维护了公司整体利益和全体股东尤其是中小股东的合法权益。现就2023年 度任职期间内履行职责情况汇报如下： 2023年履职期间，公司共召开13次董事会会议，本人应出席董事会13次，实 际出席董事会13次，均按时亲自出席，没有委托出席或缺席的情况。2023年度履 职期间，召开股东大会4次 ...

证券代码：836419 证券简称：万德股份 公告编号：2024-005 西安万德能源化学股份有限公司 第四届监事会第十二次会议决议公告 本公司及监事会全体成员保证公告内容的真实、准确和完整，没有虚假记载、 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 带法律责任。 一、会议召开和出席情况 （一）会议召开情况 1.会议召开时间：2024 年 4 月 17 日 2.会议召开地点：公司会议室 3.会议召开方式：现场 4.发出监事会会议通知的时间和方式：2024 年 4 月 7 日以通讯及专人送达方式发 出 （一）审议通过《2023 年度监事会工作报告》议案 1.议案内容： 公司监事会编制《2023 年度监事会工作报告》，总结 2023 年度监事会工作 情况。 2.议案表决结果：同意 3 票；反对 0 票；弃权 0 票。 3.回避表决情况 5.会议主持人：庞岭女士 6.召开情况合法、合规、合章程性说明： 会议的召开符合《公司法》和《公司章程》的有关规定。 （二）会议出席情况 会议应出席监事 3 人，出席和授权出席监事 3 人。 二、议案审议情况 无回避表决情况。 本议案尚需提交股东大会审议。 ...

证券代码：836419 证券简称：万德股份 公告编号：2024-003 西安万德能源化学股份有限公司 关于全资子公司完成工商变更登记并取得营业执照的公告 三、 备查文件 西安万德能源化学股份有限公司（以下简称"公司"）的全资子公司兴平 汇能新材料有限公司（以下简称"兴平汇能"）因业务发展需要，对经营范围进 行变更。 二、 工商登记变更情况 兴平汇能工商登记信息具体变更如下： 变更前经营范围：化学添加剂、油品添加剂、脱硫剂、脱硝剂、汽柴油添 加剂、阻垢剂、破乳剂、钝化剂、缓蚀剂、抗氧剂、表面活性剂、助剂、催化 剂、石油石化及化工产品（不含危险化学品）、新材料的研发、销售和技术服 务，石油助剂的开发、生产、销售及服务：农药中间体的开发、生产、销售及 服务：电化学品的开发、生产、销售及服务：化工技术、设备及仪表的开发、 推广、销售：环保项目的技术服务及环保设备的开发：节能项目的技术服务及 节能设备的开发：工业设备清洗及服务：技术开发、技术转让、技术咨询、技 术服务：货物和技术的进出口经营（国家禁止、限制和须经审批进出口的货物 和技术除外）：（法律、行政法规、国务院决定禁止的项目除外，限制的项目须 取得许可后方可经营 ...

Financial Performance - The company's operating revenue for 2023 was CNY 581,241,824.41, an increase of 4.48% compared to the previous year[4]. - The net profit attributable to shareholders decreased by 2.63% to CNY 54,000,095.32, while the net profit excluding non-recurring gains and losses fell by 21.83% to CNY 38,957,946.87[6]. - Basic earnings per share decreased by 8.75% to CNY 0.73, primarily due to a decline in net profit and the dilution effect from the issuance of 20 million new shares[8]. Assets and Equity - Total assets at the end of the reporting period were CNY 676,870,311.68, reflecting a growth of 31.11% from the beginning of the period[6]. - Shareholders' equity attributable to the company increased by 70.70% to CNY 507,836,432.83, with the net asset value per share rising by 32.33% to CNY 5.69[5]. - The increase in total assets and equity indicates a strong financial position, despite the challenges faced in profitability[6]. Cost and Profitability Challenges - The decline in net profit excluding non-recurring gains and losses was mainly due to increased raw material prices and higher labor and market development costs[7]. - The company plans to address the impact of rising costs and market conditions in future strategies[7]. Sales Structure Changes - The company experienced a significant change in sales structure, with a decrease in sales and revenue from isooctyl nitrate and an increase in sales and revenue from pour point depressants[6]. Financial Data Disclaimer - The company cautions that the financial data presented is preliminary and unaudited, and final figures may differ in the annual report[9].

一、 基本情况 根据全国高新技术企业认定管理工作领导小组办公室于 2023 年 12 月 18 日发布的《对陕西省认定机构 2023 年认定报备的第一批高新技术企业进行备 案的公告》，西安万德能源化学股份有限公司（以下简称"公司"）再次被认定 为 高 新 技 术 企 业 ， 于 2024 年 1 月 8 日 取 得 了 证 书 原 件 ， 编号为 GR202361002920，发证时间：2023 年 11 月 29 日，有效期三年。 证券代码：836419 证券简称：万德股份 公告编号：2024-001 西安万德能源化学股份有限公司 关于公司再次取得高新技术企业证书的公告 本公司及董事会全体成员保证公告内容的真实、准确和完整，没有虚假 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 担个别及连带法律责任。 三、 备查文件 《高新技术企业证书》（证书编号：GR202361002920） 西安万德能源化学股份有限公司 董事会 2024 年 1 月 9 日 二、 对公司的影响 根据《中华人民共和国企业所得税法》等相关规定，公司作为高新技术企 业可享受国家相关税收优惠政策，即连续三年减按 15%的 ...

| 日期 | 代码 | 简称 | 成交价 | 成交数量（股） | 买入营业部 | 卖出营业部 | | --- | --- | --- | --- | --- | --- | --- | | 2024-01- | 834021 | 流金科技 | 6.5 | 130000 | 中信证券股份有限公 | 安信证券股份有限公 | | 05 | | | | | 司上海漕溪北路证券 | 司上海黄浦区中山东 | | | | | | | 营业部 | 二路证券营业部 | | 2024-01- | 834062 | 科润智控 | 5.36 | 100000 | 华泰证券股份有限公 | 诚通证券股份有限公 | | 05 | | | | | 司北京东三环北路证 | 司杭州江虹路证券营 | | | | | | | 券营业部 | 业部 | | 2024-01- 05 | 835237 | 力佳科技 | 17.03 | 200000 | 兴业证券股份有限公 | 长江证券股份有限公 司武汉创业路证券营 | | | | | | | 司黑龙江分公司 | | | | | | | | | 业部 | | 2024-01- | 836419 | 万德股份 ...