柳州两面针股份有限公司独立董事 关于聘请会计师事务所的独立意见 2023 年 10 月 26 日 （以下无正文） （此页无正文，为独立董事关于聘请会计师事务所的独立意见） 张重义 余 兵 魏 佳 柳州两面针股份有限公司 根据《上市公司治理准则》《上市公司独立董事管理办法》等相 关法律法规、规范性文件和《公司章程》的有关规定，我们作为柳州 两面针股份有限公司的独立董事，现就《关于聘请中喜会计师事务所 （特殊普通合伙）为公司 2023 年度财务报表及内部控制审计机构的 议案》发表以下独立意见： 我们对公司拟聘请 2023 年度会计师事务所事项进行了事前审 阅，基于独立客观立场，认为中喜会计师事务所（特殊普通合伙）具 备证券服务业务资质，具有为上市公司提供审计服务的经验与能力， 能够满足公司 2023 年度财务报表及内部控制审计工作的要求。该事 务所在执业资质、专业胜任能力、投资者保护能力、独立性和诚信状 况等方面符合监管规定。公司聘请会计师事务所的决策程序符合有关 法律法规和《公司章程》的有关规定，不存在损害全体股东特别是中 小股东利益的情形。我们同意聘请中喜会计师事务所（特殊普通合伙） 为公司 2023 年度财 ...

证券代码：600249 证券简称：两面针 公告编号：临2023-016 柳州两面针股份有限公司 关于变更会计师事务所的公告 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： 拟聘任的会计师事务所名称：中喜会计师事务所（特殊普通合伙） （以下简称"中喜"） 原聘任的会计师事务所名称：永拓会计师事务所（特殊普通合伙） （以下简称"永拓"） 根据公司发展需要，经协商一致，公司拟聘请中喜为公司 2023 年度财务和内部控制审计机构。公司已就更换会计师事务所事项与永拓 进行了事先沟通，永拓对本次变更会计师事务所无异议。 本事项尚需提交公司股东大会审议 一、 拟聘任会计师事务所的基本情况 （一）机构信息 1.基本信息 机构名称：中喜会计师事务所（特殊普通合伙） 注册地址：北京市东城区崇文门外大街 11 号 11 层 1101 室 2.人员规模 截止 2022 年末，中喜拥有合伙人 81 名、注册会计师 342 名、从业 人员总数 1,247 名，签署过证券服务业务审计报告的注册会计师 225 名。 3.业务规模 2022 年 ...

证券代码：600249 证券简称：两面针 公告编号：临2023-015 柳州两面针股份有限公司 2023 年第三季度主要经营数据的公告 四、 报告期内无其他对公司生产经营具有重大影响的事项 本公告之经营数据未经审计，公司董事会提醒投资者审慎使用上述 数据。 柳州两面针股份有限公司（以下简称"公司"）根据上海证券交 易所《上海证券交易所上市公司自律监管指引第 3 号行业信息披露：第 十三号——化工》的要求，现将 2023 年第三季度主要经营数据披露如 下： 一、 主要产品的产量、销量及收入实现情况 | 主要产品 | 2023 年 7-9 月 | | 2023 年 | 7-9 月 | 2023 年 | 7-9 | 月 | | --- | --- | --- | --- | --- | --- | --- | --- | | | 产量（万支） | | | 销量（万支） | 营业收入（万元） | | | | 家用牙膏 | | 634.80 | | 674.41 | | | 2,910.06 | | 旅游牙膏 | | 43,567.98 | | 40,888.76 | | | 3,442.95 | 二、 主要产品的价格 ...

证券代码：600249 证券简称：两面针 公告编号：临 2023-014 柳州两面针股份有限公司 关于召开 2023 年半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个别及连带责任。 重要内容提示： 会议召开时间：2023 年 9 月 14 日（星期四）下午 16:00-17:00 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：上证路演中心网络文字互动 投资者可于 2023 年 9 月 7 日（星期四）至 9 月 13 日（星期 三）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 lmzstock@lmz.com.cn 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。 柳州两面针股份有限公司（以下简称"公司"）已于 2023 年 8 月 25 日披露公司 2023 年半年度报告，为便于广大投资者更全面深入 地了解公司 2023 年半年度经营成果、财务状况，公司计划于 2023 年 9 月 14 ...

Financial Performance - The company's operating revenue for the first half of 2023 reached RMB 418.56 million, representing a year-on-year increase of 43.99% compared to RMB 290.68 million in the same period last year[19]. - The net profit attributable to shareholders of the listed company was RMB 998,622.54, a significant recovery from a net loss of RMB 29.48 million in the previous year[19]. - The net cash flow from operating activities improved to RMB 5.07 million, compared to a negative cash flow of RMB 13.68 million in the same period last year[19]. - Basic earnings per share for the first half of 2023 were RMB 0.0018, recovering from a loss of RMB 0.0536 per share in the same period last year[20]. - The company reported a weighted average return on equity of 0.05%, a recovery from -1.39% in the previous year[20]. - The company reported a total revenue from sales of goods and services of CNY 477,735,734.49 for the first half of 2023, up from CNY 293,786,732.53 in the first half of 2022, representing a growth of approximately 62.7%[122]. - The company incurred a total operating expense of CNY 493,262,798.80 in the first half of 2023, compared to CNY 330,967,602.74 in the same period of 2022, reflecting an increase of about 49%[122]. - The net profit for the first half of 2023 was ¥1,754,064.35, a recovery from a net loss of ¥29,738,779.18 in the same period of 2022[116]. Assets and Liabilities - The total assets of the company increased by 2.94% to RMB 2.55 billion, up from RMB 2.48 billion at the end of the previous year[19]. - The net assets attributable to shareholders of the listed company slightly increased by 0.05% to RMB 2.10 billion[19]. - The company's total liabilities increased to ¥161,494,815.44 in the first half of 2023, compared to ¥145,279,756.23 in the same period of 2022[113]. - The total liabilities reached ¥455,626,483.10, an increase from ¥384,601,031.28, reflecting a rise of approximately 18.5%[109]. - The company's short-term borrowings increased by 97.67% to ¥85,000,000.00 from ¥43,000,000.00 year-on-year, reflecting a strategy to enhance liquidity[44]. - Current liabilities rose to ¥407,754,388.52, compared to ¥335,506,257.75, marking an increase of about 21.5%[109]. Revenue by Segment - The personal care segment generated revenue of 83.89 million yuan, an increase of 12.63% year-on-year[36]. - Jiangsu Industrial Company reported revenue of 276 million yuan, up 86.15% year-on-year, driven by the recovery of the tourism market[37]. - Fangcao Company achieved revenue of 16.83 million yuan, reflecting a significant growth of 99.74% year-on-year[38]. - Yikang Pharmaceutical's revenue reached 49.87 million yuan, with a year-on-year increase of 25.60% due to product structure adjustments[39]. Market Position and Strategy - The company maintains a strong market position in the hotel supplies sector, leveraging its largest tourism toothpaste production base[30]. - The company has established a robust R&D capability, being a leading entity in the Chinese oral care industry with proprietary technology in traditional Chinese medicine toothpaste[31]. - The company is adapting to changes in distribution channels, particularly the rise of e-commerce, while facing risks due to late entry into new channels[64]. - The company is actively optimizing its raw material procurement strategy to mitigate risks associated with price fluctuations of bulk raw materials[65]. Environmental Compliance - The company has implemented a comprehensive environmental monitoring plan, including manual and automatic monitoring of various pollutants at key discharge points[79]. - The company has established an emergency response plan for environmental pollution incidents, which has been filed with local environmental protection authorities[78]. - The company has maintained normal operation of its wastewater treatment and air pollution control facilities, ensuring compliance with emission limits[75]. - The company reported a total wastewater treatment capacity that meets national standards, with no significant environmental pollution incidents during the reporting period[81]. Shareholder Information - The total number of ordinary shareholders as of the end of the reporting period was 39,027[98]. - The largest shareholder, Guangxi Liuzhou Industrial Investment Group Co., Ltd., holds 183,360,652 shares, representing 33.34% of the total shares[100]. - The company has not reported any changes in major shareholders or strategic investors during the reporting period[102]. Research and Development - Research and development expenses for the first half of 2023 amounted to ¥6,969,542.38, up from ¥5,913,095.85 in the first half of 2022, indicating a focus on innovation[115]. Financial Health - The company has evaluated its ability to continue as a going concern and found no significant doubts regarding its ongoing operations[156]. - The company’s total liabilities decreased, indicating improved financial health and stability[128]. - The total comprehensive income for the current period decreased by CNY 29,475,382.47, reflecting a significant decline in performance[133]. Corporate Governance - The financial statements were approved by the board of directors on August 23, 2023[152]. - The company has not reported any changes in the board of directors, supervisors, or senior management personnel during the reporting period[71].

证券代码：600249 证券简称：两面针 公告编号：临2023-013 柳州两面针股份有限公司 2023 年第二季度主要经营数据公告 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个别及连带责任。 柳州两面针股份有限公司（以下简称"公司"）根据上海证券交 易所《上海证券交易所上市公司自律监管指引第 3 号行业信息披露：第 十三号——化工》的要求，现将 2023 年第二季度主要经营数据披露如 下： 一、 主要产品的产量、销量及收入实现情况 四、 报告期内无其他对公司生产经营具有重大影响的事项 本公告之经营数据未经审计，公司董事会提醒投资者审慎使用上述 数据。 特此公告。 | 主要产品 | 2023 年 4-6 月 | | 2023 年 4-6 月 | | 2023 年 4-6 月 | | | --- | --- | --- | --- | --- | --- | --- | | | 产量（万支） | | 销量（万支） | | 营业收入（万元） | | | 家用牙膏 | | 634.39 | | 658.86 | | 2,907.55 | ...

Financial Performance - The company's operating revenue for Q1 2023 was ¥187,956,246.08, representing a year-on-year increase of 23.94%[5] - The net profit attributable to shareholders of the listed company was ¥4,590,332.53, with a significant increase in sales revenue compared to the previous year[9] - The basic earnings per share for the period was ¥0.0083, reflecting an increase due to higher sales revenue[9] - The net profit for Q1 2023 was 4,669,544.31 RMB, a significant recovery from a net loss of 29,687,617.70 RMB in Q1 2022, representing a turnaround of approximately 115.7%[20] - The total revenue from operating activities increased to 210,048,909.42 RMB in Q1 2023, compared to 153,263,788.94 RMB in Q1 2022, marking an increase of about 37.0%[21] - The operating profit for Q1 2023 was 6,024,777.64 RMB, a recovery from an operating loss of 39,849,489.15 RMB in Q1 2022, indicating a turnaround of approximately 115.1%[22] - The company reported a total profit of 6,682,440.81 RMB for Q1 2023, compared to a total loss of 39,508,964.35 RMB in Q1 2022, reflecting a turnaround of approximately 116.9%[22] Cash Flow and Liquidity - The net cash flow from operating activities was -¥17,708,186.56, indicating a cash outflow during the quarter[5] - The cash flow from operating activities showed a net outflow of 17,708,186.56 RMB in Q1 2023, an improvement from a net outflow of 25,841,425.42 RMB in Q1 2022, representing a reduction of about 31.5%[22] - The company achieved a cash inflow from financing activities of 35,000,000.00 RMB in Q1 2023, compared to 13,000,000.00 RMB in Q1 2022, representing an increase of approximately 169.2%[22] - The net cash flow from financing activities was $21,700,975.01, compared to a negative cash flow of $616,467.41 in the previous period[23] - The total cash and cash equivalents at the end of the period amounted to $1,209,188,555.04, a decrease from $1,225,515,670.06 at the beginning of the period[23] - The net increase in cash and cash equivalents was -$531,420.43, compared to -$70,222,913.68 in the previous period[23] - The cash outflow from financing activities totaled $13,299,024.99, while the previous period recorded $13,616,467.41[23] Assets and Liabilities - Total assets at the end of the reporting period were ¥2,508,413,348.27, up 1.30% from the end of the previous year[6] - The total assets of the company amounted to CNY 2,508,413,348.27 as of March 31, 2023, compared to CNY 2,476,174,283.06 at the end of 2022, marking a growth of 1.3%[16] - The total liabilities increased to CNY 412,170,552.18 in Q1 2023 from CNY 384,601,031.28 in Q4 2022, reflecting a rise of 7.1%[16] - The equity attributable to shareholders of the listed company was ¥2,101,637,582.11, showing a slight increase of 0.22%[6] - The total equity attributable to shareholders was CNY 2,101,637,582.11 as of March 31, 2023, compared to CNY 2,097,047,249.58 at the end of 2022, reflecting a slight increase of 0.2%[16] Shareholder Information - The total number of ordinary shareholders at the end of the reporting period was 39,110[10] - The largest shareholder, Guangxi Liuzhou Industrial Investment Development Group Co., Ltd., held 33.34% of the shares[11] Expenses and Financial Metrics - The total operating costs for Q1 2023 were CNY 188,016,538.90, up from CNY 153,821,440.05 in Q1 2022, reflecting a year-over-year increase of 22.1%[18] - Research and development expenses rose to 3,609,823.20 RMB in Q1 2023, up from 2,990,829.12 RMB in Q1 2022, reflecting an increase of approximately 20.7%[22] - The financial expenses decreased to -5,848,019.46 RMB in Q1 2023 from -8,612,677.43 RMB in Q1 2022, showing a reduction of about 32.5%[22] - The weighted average return on net assets was 0.22%, an increase of 1.61 percentage points compared to the previous year[6] - The company reported non-recurring gains of ¥5,198,933.29, primarily from government subsidies and other income[8] Inventory and Receivables - Accounts receivable increased to CNY 110,368,998.56 in Q1 2023 from CNY 94,401,833.41 in Q4 2022, representing a growth of 16.9%[14] - Inventory levels rose to CNY 200,559,291.44 as of March 31, 2023, compared to CNY 190,584,381.62 at the end of 2022, indicating an increase of 5.8%[14]

证券代码：600249 证券简称：两面针 公告编号：临 2023-007 柳州两面针股份有限公司 关于召开 2022 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个别及连带责任。 重要内容提示： 会议召开时间：2023 年 4 月 18 日（星期二）下午 16:00-17:00 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：上证路演中心网络文字互动 投资者可于 2023 年 4 月 11 日（星期二）至 4 月 17 日（星期 一）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 lmzstock@lmz.com.cn 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。 柳州两面针股份有限公司（以下简称"公司"）已于 2023 年 3 月 31 日披露公司 2022 年年度报告，为便于广大投资者更全面深入地 了解公司 2022 年度经营成果、财务状况，公司计划于 2023 年 4 月 18 日下午 ...

2022年年度报告 公司代码：600249 公司简称：两面针 柳州两面针股份有限公司 2022 年年度报告 ...

Financial Performance - The company's operating revenue for Q3 2022 was ¥184,989,287.54, representing a year-on-year increase of 51.30%[3] - The net profit attributable to shareholders was a loss of ¥14,088,880.92 for the quarter, with a year-to-date loss of ¥43,564,263.39[3] - The net profit attributable to shareholders after deducting non-recurring gains and losses was ¥15,637,122.60 for the quarter, an increase of 198.36% year-on-year[4] - The basic earnings per share for Q3 2022 was -¥0.0256, compared to -¥0.0792 in the same period last year[4] - Net profit for the third quarter of 2022 was a loss of CNY 43,386,051.06, compared to a profit of CNY 2,887,223.18 in the same quarter of 2021[18] - The company reported a basic earnings per share of -0.0792 for the third quarter of 2022, down from 0.0052 in the previous year[19] Assets and Liabilities - The total assets at the end of the reporting period were ¥2,458,212,917.14, a decrease of 2.63% from the end of the previous year[4] - As of September 30, 2022, the company's total assets amounted to RMB 2,458,212,917.14, a decrease from RMB 2,524,702,013.82 in the previous year[13] - The company's current assets totaled RMB 1,722,636,526.77, down from RMB 1,782,639,595.43 year-over-year[14] - The company's total liabilities decreased to CNY 371,382,314.83 from CNY 394,485,360.45 year-on-year[16] - The total equity attributable to shareholders was CNY 2,092,069,352.28, down from CNY 2,135,633,615.67 in the previous year[16] Cash Flow - The net cash flow from operating activities for the year-to-date period was -¥5,261,304.56, indicating a negative cash flow situation[4] - The net cash flow from operating activities was -5,261,304.56, compared to -63,270,870.92 in the previous year, indicating a significant improvement[22] - Total cash inflow from operating activities was 543,445,332.02, slightly down from 565,507,630.87 year-over-year[22] - Cash inflow from financing activities totaled 13,712,000.00, compared to 41,000,000.00 in the previous year[23] - The net cash flow from financing activities was -33,109,958.32, worsening from -14,295,641.69 year-over-year[23] Operating Costs and Expenses - Total operating costs increased to CNY 486,065,851.25, up 1.2% from CNY 477,482,970.40 year-on-year[17] - Research and development expenses increased to CNY 9,107,738.53, compared to CNY 7,652,735.71 in the same period of 2021, reflecting a growth of 19.0%[17] - The company reported a financial expense of -CNY 29,164,949.29, an improvement from -CNY 31,144,282.00 in the previous year[17] Inventory and Receivables - Inventory increased to RMB 208,520,893.22 from RMB 186,225,908.25, reflecting a growth of about 11.5%[14] - The company’s receivables from accounts increased to RMB 94,755,419.39 from RMB 64,240,449.42, marking a growth of approximately 47.5%[13] Tax and Refunds - The company received tax refunds amounting to 1,701,413.51, an increase from 1,042,964.16 in the previous year[22]