Financial Performance - The company's operating revenue for Q1 2024 was CNY 734,854,835.55, representing a decrease of 9.48% compared to the same period last year[5]. - The net profit attributable to shareholders of the listed company was a loss of CNY 7,388,891.55, a decline of 137.15% year-on-year[5]. - The net profit attributable to shareholders after deducting non-recurring gains and losses was a loss of CNY 18,112,100.39, reflecting a decrease of 183.00% compared to the previous year[5]. - The basic earnings per share for Q1 2024 was -CNY 0.0112, a decline of 137.33% year-on-year[5]. - The diluted earnings per share for Q1 2024 was also -CNY 0.0112, reflecting the same percentage decrease as basic earnings[5]. - The comprehensive income attributable to the parent company's owners for Q1 2024 was -7,388,891.55 CNY, compared to 19,887,372.08 CNY in Q1 2023, indicating a significant decline[18]. - Basic and diluted earnings per share for Q1 2024 were both -0.0112 CNY, down from 0.0300 CNY in Q1 2023[18]. Cash Flow and Investments - The net cash flow from operating activities was CNY 52,669,485.03, an increase of 144.91% year-on-year, mainly due to the collection of receivables[5]. - Cash inflow from operating activities for Q1 2024 was 452,623,677.40 CNY, a decrease of 30.3% from 649,216,738.64 CNY in Q1 2023[19]. - Net cash flow from operating activities increased to 52,669,485.03 CNY in Q1 2024, up from 21,505,983.30 CNY in Q1 2023, representing a growth of 144.5%[19]. - Cash outflow from investing activities in Q1 2024 was 24,397,389.95 CNY, compared to 18,266,638.33 CNY in Q1 2023, reflecting an increase of 33.1%[20]. - Net cash flow from investing activities was -23,855,389.95 CNY in Q1 2024, worsening from -15,090,290.07 CNY in Q1 2023[20]. - Cash inflow from financing activities totaled 25,470,000.00 CNY in Q1 2024, while cash outflow was 135,503,483.44 CNY, leading to a net cash flow of -110,033,483.44 CNY[20]. - The ending balance of cash and cash equivalents as of the end of Q1 2024 was 586,099,752.25 CNY, down from 280,313,759.19 CNY at the end of Q1 2023[20]. Assets and Liabilities - The total assets at the end of Q1 2024 were CNY 5,466,966,038.06, down 1.16% from the end of the previous year[6]. - The equity attributable to shareholders of the listed company was CNY 1,850,454,844.55, a decrease of 0.34% compared to the end of the previous year[6]. - The company's total assets decreased to CNY 5.47 billion in Q1 2024 from CNY 5.53 billion in Q4 2023[14]. - Total liabilities decreased to CNY 3.17 billion in Q1 2024 from CNY 3.24 billion in Q4 2023[13]. - The total equity attributable to shareholders decreased to CNY 1.85 billion in Q1 2024 from CNY 1.86 billion in Q4 2023[14]. Research and Development - Research and development expenses increased to CNY 0.98 million in Q1 2024 from CNY 0.35 million in Q1 2023, reflecting a focus on innovation[16]. Non-Recurring Gains - The company reported non-recurring gains of CNY 10,723,208.84, which included gains from asset disposals and debt restructuring[7]. Mergers and Acquisitions - The company did not execute any mergers or acquisitions during the reporting period, with no net profit reported from merged entities[18]. Accounting Standards - The company is not applying new accounting standards or interpretations for the first time in 2024[21].

证券代码：600078 证券简称：ST 澄星 编号：临 2024-024 江苏澄星磷化工股份有限公司 2024 年第一季度主要经营数据公告 | 主要产品 | 2024 | 年 | 1-3 | 月平均售 | 2023 年 | 1-3 | 月平均售 | 变动幅度（%） | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | | 价（元/吨） | | | 价（元/吨） | | | | 黄磷 | | | 20,613.75 | | | | 26,246.66 | -21.46 | | 磷酸 | | | 6,285.16 | | | | 8,049.67 | -21.92 | | 磷酸盐 | | | 9,305.30 | | | | 9,385.83 | -0.86 | 三、主要原材料的价格变动情况（不含税） | 主要原料 | 2024 年 | 1-3 月平均采 购价（元/吨） | 2023 年 1-3 | 月平均采 购价（元/吨） | 变动幅度（%） | | | --- | --- | --- | --- | --- | --- | --- | ...

二、关于存货跌价准备。2023 年年报显示，公司的主要产品黄磷、磷酸和磷 酸盐毛利率均有下滑，其中磷酸的毛利率下降至-2.31%，但报告期末公司未计提 存货跌价准备，且公开资料显示，磷酸价格仍处于低位，请公司结合存货类别、 可变现净值、库龄、周转情况以及在手订单等，详细披露存货跌价准备测算过程， 说明存货跌价准备的计提是否充分，是否符合《企业会计准则》的规定。请年审 会计师发表意见。 三、关于其他应收款。报告期末，公司其他应收款账面余额为 8,734.15 万元， 其中公司对江苏资产管理有限公司（以下简称江苏资产）的留债履约保证金为 5,111.46 万元，占比达到 58%，请公司：（1）补充披露履约保证金的形成原因、 发生时点以及商业合理性；（2）全面梳理截止 2023 年 12 月末，公司与江苏资产 之间的债权债务关系，包括债务类型、金额、利率、期限等，并结合目前可自由 支配的货币资金、现金流等情况说明，在公司货币资金比较紧张的情况下，其他 应收款大幅增长的原因及合理性，是否可能涉及非经营性资金占用情形。请年审 会计师发表意见。 证券代码：600078 证券简称：ST 澄星 公告编号：临 2024-023 ...

证券代码：600078 证券简称：ST 澄星 公告编号：临 2024-022 江苏澄星磷化工股份有限公司 关于召开 2023 年度业绩说明会的公告 本公司董事会及全体董事保证本公告内容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法律责任。 重要内容提示： ●会议召开时间：2024 年 5 月 7 日下午 15:00-16:00； ● 会 议 召 开 地 点 ： 上 海 证 券 交 易 所 上 证 路 演 中 心 （ 网 址 ： http://roadshow.sseinfo.com/）； ●会议召开方式：上证路演中心网络互动； ●投资者可于 2024 年 5 月 6 日 16:00 前登录上证路演中心网站首页点击"提 问预征集"栏目或通过公司邮箱（cx@cxpcchina.com）进行提问。公司将在说明 会上对投资者普遍关注的问题进行回答。 江苏澄星磷化工股份有限公司（以下简称"公司"）已于 2024 年 4 月 13 日 发布公司 2023 年度报告，为便于广大投资者更全面深入地了解公司 2023 年度经 营成果、财务状况，公司计划于 2024 年 5 月 7 日下午 ...

一、独立董事基本情况 江苏澄星磷化工股份有限公司 2023 年度独立董事述职报告 作为江苏澄星磷化工股份有限公司（以下简称"公司"）独立董事，本人在 2023 年任职期间严格按照《公司法》、《上市公司独立董事规则》等法律法规以 及《公司章程》、《公司独立董事工作制度》等相关规定，依法履职、勤勉尽责， 认真参与董事会及各专门委员会的各项工作事务，充分发挥独立性和专业性作用， 切实维护公司和全体股东的合法权益。现将履职情况报告如下： 1、出席董事会、股东大会情况 2023 年，公司共召开董事会 5 次，股东大会 2 次，本人均亲自出席参会， 无委托或缺席情况。本人对所议议案均投赞成票，未投反对或弃权票。 （一）工作履历、专业背景以及兼职情况 本人丁剑，1985 年生，中国国籍，无境外永久居留权，毕业于香港中文大 学，研究生学历，中国注册会计师、资产评估师、税务师、高级会计师。2005 年 7 月至 2008 年 2 月任丽水汽车运输集团有限公司下属子公司财务经理，2008 年 2 月至 2011 年 11 月历任浙江明达会计师事务所有限公司审计员、项目经理， 2011 年 11 月至 2015 年 8 月历任天健 ...

江苏澄星磷化工股份有限公司 2023 年度独立董事述职报告 作为江苏澄星磷化工股份有限公司（以下简称"公司"）独立董事，本人在 2023 年任职期间严格按照《公司法》、《上市公司独立董事规则》等法律法规以 及《公司章程》、《独立董事工作制度》等相关规定，依法履职、勤勉尽责，认真 参与董事会及各专门委员会的各项工作事务，充分发挥独立性和专业性作用，切 实维护公司和全体股东的合法权益。现将履职情况报告如下： 一、独立董事基本情况 （一）工作履历、专业背景以及兼职情况 本人陈华妹，1969 年生，中国国籍，无境外永久居留权，毕业于浙江财经 大学,本科学历，中国注册会计师、税务师、国际注册内部审计师、高级信用管 理师。1990 年 7 月至 1996 年 1 月任安木工机械厂财务助理、财务科长，1996 年 1 月至 2002 年 7 月任金华五洲联合会计师事务所部门主任,2002 年7 月至 2019 年 9 月历任浙江中诚会计师事务所、浙江华夏会计师事务所合伙人，2019 年 10 月至 2022 年 4 月亚太(集团) 会计师事务所浙江分所，2022 年 5 月至今担任浙 江信服会计师事务所所长、浙江国信税务师 ...

江苏澄星磷化工股份有限公司 邮 编：210019 传 真：025-83235046 电 话：025-83235002 网 址：www.syjc.com 电子信箱：info@syjc.com 苏亚金诚会计师事务所( 特 殊 普通合伙) 内部控制审计报告 苏亚审内〔2024〕13 号 审计机构：苏亚金诚会计师事务所（特殊普通合伙） 地 址：南京市泰山路 159 号正太中心 A 座 14-16 层 我们认为，澄星股份公司于2023年12月31日按照《企业内部控制基本规范》和相关规 苏 亚 审 内〔2024〕13 号 内部控制审计报告 江苏澄星磷化工股份有限公司全体股东： 按照《企业内部控制审计指引》及中国注册会计师执业准则的相关要求，我们审计了 江苏澄星磷化工股份有限公司（以下简称澄星股份公司）2023年12月31日的财务报告内部 控制的有效性。 一、企业对内部控制的责任 按照《企业内部控制基本规范》、《企业内部控制应用指引》、《企业内部控制评价 指引》的规定，建立健全和有效实施内部控制，并评价其有效性是企业董事会的责任。 二、注册会计师的责任 我们的责任是在实施审计工作的基础上，对财务报告内部控制的有效性发表审计 ...

Financial Performance - The company's operating revenue for 2023 was approximately RMB 3.10 billion, a decrease of 31.66% compared to RMB 4.54 billion in 2022[22]. - The net profit attributable to shareholders of the listed company for 2023 was -60,829,137.13 RMB, a decrease of 111.66% compared to the previous year[23]. - The basic earnings per share for 2023 was -0.0918 RMB, down 111.66% from 0.7875 RMB in 2022[24]. - The weighted average return on equity decreased to -3.18% in 2023, a drop of 33.58 percentage points from 30.40% in 2022[24]. - The net cash flow from operating activities for 2023 was 597,819,365.28 RMB, an increase of 21.99% compared to 490,066,292.49 RMB in 2022[23]. - The company reported a quarterly revenue of 968,950,597.78 RMB in Q3 2023, with a net profit attributable to shareholders of 1,213,574.29 RMB[26]. - The company achieved a sales revenue of CNY 310,096.81 million, a decrease of 31.66% year-on-year[49]. - The net profit for the year was CNY 3,053.83 million, with a net profit attributable to the parent company of CNY -6,082.91 million, representing a significant decline[49]. Dividend and Shareholder Returns - The proposed cash dividend for 2023 is RMB 0.31 per 10 shares, totaling RMB 20.54 million, despite the net profit attributable to shareholders being negative[5]. - The total number of shares for the dividend distribution is based on 662,572,861 shares as of December 31, 2023[5]. - The cash dividend amount represents -33.77% of the net profit attributable to ordinary shareholders in the consolidated financial statements[149]. Governance and Compliance - The company has not engaged in any non-operating fund occupation by controlling shareholders or related parties[7]. - There are no violations of decision-making procedures regarding external guarantees[7]. - The company has maintained independent operations and decision-making, with no interference from controlling shareholders during the reporting period[113]. - There were no significant changes in competition from controlling shareholders or related entities, ensuring operational independence[114]. - The company has established a management system for insider information to ensure confidentiality and compliance[113]. - The company has a structured approach to managing insider information and maintaining transparency with stakeholders[113]. - The company has not reported any changes in the voting rights of preferred shareholders during the reporting period[116]. - The company has not experienced any major differences in governance compared to regulatory requirements[113]. Risk Management and Future Outlook - The company has disclosed potential risks in its management discussion and analysis section, highlighting challenges it may face in future development[7]. - The company is exposed to uncertainties in performance due to fluctuations in raw material and energy prices, particularly in the cost structure of yellow phosphorus[107]. - The company aims to leverage national industrial policies to enhance its competitive edge and explore further development opportunities[108]. - Future outlook indicates a strong performance with projected revenue growth of 32.42% for the upcoming fiscal year[119]. - The company plans to expand its market presence through acquisitions and new subsidiaries, enhancing its operational capabilities in logistics and trade[95]. Environmental and Social Responsibility - The company invested nearly CNY 100 million in environmental protection during the reporting period[48]. - The company is committed to carbon management and has undertaken various initiatives to align with carbon neutrality goals[48]. - The company has implemented strict environmental monitoring and management practices, ensuring that all pollutants are within the national standards[158]. - The company has established a dedicated carbon reduction task force to align with national carbon peak and neutrality goals, focusing on energy efficiency and waste reduction[166]. - The company made a total donation of 3.81 million yuan, including 2.5 million yuan to local schools for student awards and support[168]. Research and Development - The company's R&D expenses increased by 1,481.63% to CNY 6,305,700.50, reflecting a strong focus on new product development[52]. - The company is focusing on innovation-driven development strategies to improve the quality and efficiency of its phosphate chemical products[72]. - The company is actively investing in R&D for high-purity and differentiated products, including electronic-grade phosphoric acid and new energy materials[84]. - Research and development expenses amounted to 6.31 million yuan, representing 0.20% of total operating revenue[64]. Market and Production Capacity - The production capacity utilization rate for yellow phosphorus reached 73.13%, an increase of 3.68 percentage points compared to the previous year, positioning the company as an industry leader[39]. - The company is focusing on reducing the cost of yellow phosphorus production, where electricity costs account for approximately 40% of the production cost[76]. - The company is the largest producer of thermal phosphoric acid in China, recognized by major clients such as Yunnan Baiyao and Nestlé[77]. - The company is enhancing its core competitiveness through a "mining, electricity, phosphorus, and transportation integration" model, focusing on high-tech and high-value-added industries[80]. Strategic Partnerships and Acquisitions - The company acquired 51% of Jiangxi Xingmai Supply Chain Technology Co., Ltd., enhancing its logistics cost advantage[30]. - The company established a new subsidiary in Guangxi with a registered capital of CNY 20 million, focusing on port operations and warehousing services[94]. - The company acquired 60% of Shanghai Chengyang's shares through judicial auction, with a registered capital of CNY 30 million, although control over operations is not yet established[94]. - The company has initiated a strategic partnership with Zhejiang Yao Ning Technology Group to enhance technological capabilities and market reach[125]. Financial Management - The company has confirmed that there is no substantial competition between its main business and that of its controlling entities[172]. - The financial department of the company operates independently, with its own accounting system and bank accounts, ensuring no shared accounts with controlling entities[171]. - The company has reached a settlement agreement with Agricultural Bank of China, agreeing to repay a total of no less than RMB 7 million by December 2023, with quarterly repayments of no less than RMB 6.25 million starting in 2024[179]. - The company is involved in a representative lawsuit with 373 investors claiming losses due to previous years' false statements, with a total claim amount of RMB 64.27 million, and has recognized a provision of RMB 59.35 million for potential liabilities[181].

江苏澄星磷化工股份有限公司 审计报告 苏亚审〔2024〕520 号 审计机构：苏亚金诚会计师事务所（特殊普通合伙） 地 址：南京市泰山路 159 号正太中心 A 座 14-16 层 邮 编：210019 传 真：025-83235046 电 话：025-83235002 网 址：www.syjc.com 电子信箱：info@syjc.com 苏亚金诚会计师事务所( 特 殊 普通合伙) 苏 亚 审〔2024〕520 号 审 计 报 告 江苏澄星磷化工股份有限公司全体股东： 一、审计意见 我们审计了江苏澄星磷化工股份有限公司（以下简称澄星股份公司）财务报表，包括 2023 年 12 月 31 日的合并资产负债表及资产负债表，2023 年度的合并利润表及利润表、 合并现金流量表及现金流量表、合并所有者权益变动表及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规定编制，公允反映 了澄星股份公司 2023 年 12 月 31 日的财务状况以及 2023 年度的经营成果和现金流量。 二、形成审计意见的基础 我们按照中国注册会计师审计准则的规定执行了审计工作。审计报告的" ...

江苏澄星磷化工股份有限公司 2023 年度独立董事述职报告 作为江苏澄星磷化工股份有限公司（以下简称"公司"）独立董事，本人在 2023 年任职期间严格按照《公司法》、《上市公司独立董事规则》等法律法规以 及《公司章程》、《公司独立董事工作制度》等相关规定，依法履职、勤勉尽责， 认真参与董事会及各专门委员会的各项工作事务，充分发挥独立性和专业性作用， 切实维护公司和全体股东的合法权益。现将履职情况报告如下： 一、独立董事基本情况 （一）工作履历、专业背景以及兼职情况 本人丁剑，1985 年生，中国国籍，无境外永久居留权，毕业于香港中文大 学，研究生学历，中国注册会计师、资产评估师、税务师、高级会计师。2005 年 7 月至 2008 年 2 月任丽水汽车运输集团有限公司下属子公司财务经理，2008 年 2 月至 2011 年 11 月历任浙江明达会计师事务所有限公司审计员、项目经理， 2011 年 11 月至 2015 年 8 月历任天健会计师事务所（特殊普通合伙）高级项目 经理、部门经理，2015 年 8 月至今历任利安达会计师事务所(特殊普通合伙)部 门经理、高级合伙人、浙江分所所长。现任双润（杭州）税务 ...