云南景谷林业股份有限公司董事会审计委员会 2024 年度履职报告 根据《企业内部控制基本规范》《云南景谷林业股份有限公司章程》（以下 简称"《公司章程》"）和《董事会审计委员会工作细则》等有关规定，云南景 谷林业股份有限公司（以下简称"公司"）董事会审计委员会勤勉尽责、恪尽职 守、认真审慎的履行职责。现将审计委员会 2024 年度履职情况报告如下： 一、审计委员会基本情况 公司第八届董事会审计委员会由 3 名成员组成，分别为独立董事施谦先生、 牛炳义先生及非独立董事陈凯先生，审计委员会召集人由具有专业会计资格的独 立董事施谦先生担任。 独立董事委员占审计委员会成员总数的过半数，符合相关法律法规中关于审 计委员会人数比例和专业配置的要求，第八届董事会审计委员会 3 位委员均具有 相关的专业知识和管理经验，能够胜任审计委员会的工作。 二、2024 年度审计委员会会议召开情况 2024 年，公司董事会审计委员会共召开会议 7 次，审议议案 12 项。全体委 员均亲自出席了会议，具体情况如下： 2024 年 1 月 18 日、2024 年 4 月 18 日，公司第八届董事会审计委员会分别 召开第一次、第二次专门会议， ...

一、计提资产减值准备的原因 为公允反映公司各类资产的价值，按照《企业会计准则》及《云南景谷林 业股份有限公司关于计提资产减值准备管理制度》的相关规定，每年末公司对 各项资产进行充分的清查、评估和减值测试，并根据测试结果，计提或转回相 应的资产减值损失。 二、计提资产减值准备的具体情况 证券代码：600265 证券简称：景谷林业 公告编号：2025-028 云南景谷林业股份有限公司 关于计提与核销资产减值准备的公告 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。 云南景谷林业股份有限公司（以下简称"公司"）第九届董事会第二次会 议和第九届监事会第二次会议审议通过了《关于计提与核销资产减值准备的议 案》，根据《企业会计准则》及公司会计政策的相关规定，为更加真实、公允 地反映公司2024年12月31日的财务状况及2024年度的经营成果，公司对截至 2024年12月31日的资产进行了减值测试并计提了资产减值准备，具体情况如下： 2024年度，公司计提各类资产减值准备合计12,532.97万元（已经会计师事 务所审计），转销或核销减值准 ...

证券代码：600265 证券简称：景谷林业 公告编号：2025-035 云南景谷林业股份有限公司 关于召开2024年年度股东会的通知 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： 2024年年度股东会 (二)股东会召集人：董事会 (三)投票方式：本次股东会所采用的表决方式是现场投票和网络投票相结合的方 式 (四)现场会议召开的日期、时间和地点 召开的日期时间：2025 年 5 月 23 日 10 点 00 分 召开地点：北京市朝阳区建国门外大街 2 号银泰中心 C 座 2201A 会议室 (五)网络投票的系统、起止日期和投票时间。 网络投票系统：上海证券交易所股东大会网络投票系统 网络投票起止时间：自2025 年 5 月 23 日 至2025 年 5 月 23 日 一、 召开会议的基本情况 (一)股东会类型和届次 采用上海证券交易所网络投票系统，通过交易系统投票平台的投票时间为股 东会召开当日的交易时间段，即 9:15-9:25,9:30-11:30，13:00-15:00；通过互 联网投票平台的投票时间为股 ...

证券代码：600265 证券简称：景谷林业 公告编号：2025-025 云南景谷林业股份有限公司 第九届监事会第二次会议决议公告 本公司监事会及全体监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。 云南景谷林业股份有限公司（以下简称"公司"）第九届监事会第二次会议 于 2025 年 4 月 28 日（星期一）召开。会议通知已于 2025 年 4 月 15 日通过电 子邮件方式发出。公司实有监事 3 名，参加表决 3 名，会议符合《公司法》和 《云南景谷林业股份有限公司章程》的规定。会议审议并通过以下议案： 1、会议以 3 票同意，0 票弃权，0 票反对，审议通过《2024 年度监事会工 作报告》； 该议案需提交 2024 年年度股东会审议。相关内容详见公司同日披露于上海 证券交易所网站（www.sse.com.cn）的《2024 年度监事会工作报告》。 2、会议以 3 票同意，0 票弃权，0 票反对，审议通过《2024 年度财务决算 报告》； 该议案需提交 2024 年年度股东会审议。相关内容详见公司同日披露于上海 证券交易所网站（www.sse ...

监事会对公司董事会关于公司 2024 年度财务报告非 标准审计意见专项说明的意见 2、监事会对公司董事会编制的《云南景谷林业股份有限公司董事会关于 2024 年度财务报告非标准审计意见的专项说明》表示认可，并将持续关注公司 董事会、管理层相关工作的开展，督促公司董事会和管理层积极、有效、稳妥 地消除和改善存在的问题，并采取必要的措施维护公司和中小投资者的利益， 保证公司持续、稳定、健康发展。 中审众环会计师事务所（特殊普通合伙）（以下简称"中审众环"）为云南 景谷林业股份有限公司（以下简称"公司"）2024 年度财务报告的审计机构， 经中审众环对公司截至 2024 年 12 月 31 日财务报表的审计，为公司出具了带 "与持续经营相关的重大不确定性"事项段的无保留意见的审计报告。公司董 事会就上述审计报告涉及事项出具了专项说明，现公司监事会就董事会出具的 专项说明发表如下意见： 1、监事会同意中审众环出具的审计报告，该审计报告客观真实的反映了公 司 2024 年度财务状况和经营情况。 云南景谷林业股份有限公司监事会 二〇二五年四月二十八日 ...

证券代码：600265 证券简称：景谷林业 公告编号：2025-026 独立董事专门会议审核意见：公司预计 2025 年发生的日常关联交易是因公 司正常生产经营需要而发生的，并且遵循了公开、公平、公正的原则，不存在 损害公司和广大股东利益的情形，不会对公司的业务独立性、财务状况和经营 成果造成不利影响。我们同意该议案，并同意将该议案提交公司第九届董事会 第二次会议审议。 相关内容详见公司同日披露于上海证券交易所网站（www.sse.com.cn）的 《关于 2025 年度日常关联交易预计的公告》（公告编号：2025-029）。 2、会议以 3 票同意，0 票弃权，0 票反对，审议通过《关于向控股股东借 款展期的议案》。 独立董事专门会议审核意见：对公司向控股股东借入的资金进行展期，是 为了支持公司健康稳定发展，具有必要性和合理性，不存在重大风险。本次借 款展期的借款利息为 3.10%/年，利率水平未高于贷款市场报价利率，且公司无 需提供担保，不存在损害公司及中小股东利益的情形，不影响公司的独立性， 符合公司和全体股东的利益。我们同意该议案，并同意将该议案提交公司第九 届董事会第二次会议审议。 云南景谷林业股份 ...

证券代码：600265 证券简称：景谷林业 公告编号：2025-024 云南景谷林业股份有限公司 第九届董事会第二次会议决议公告 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。 云南景谷林业股份有限公司（以下简称"公司"）第九届董事会第二次会议 于 2025 年 4 月 28 日（星期一）召开。会议通知已于 2025 年 4 月 15 日通过电子 邮件方式发出。公司实有董事 7 名，参加表决 7 名，会议符合《公司法》和《云 南景谷林业股份有限公司章程》的规定。会议审议并通过以下议案： 一、会议以 7 票同意，0 票弃权，0 票反对，审议通过《2024 年度董事会工 作报告》； 该议案需提交 2024 年年度股东会审议。相关内容详见公司同日披露于上海 证券交易所网站（www.sse.com.cn）的《2024 年度董事会工作报告》。 二、会议以 7 票同意，0 票弃权，0 票反对，审议通过《2024 年度总经理工 作报告》； 三、会议以 7 票同意，0 票弃权，0 票反对，审议通过《独立董事 2024 年度 述职报告》； 该报 ...

重要内容提示 证券代码：600265 证券简称：景谷林业 公告编号：2025-027 云南景谷林业股份有限公司 关于2024年度拟不进行利润分配的公告 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。 公司于 2025 年 4 月 28 日召开第九届董事会第二次会议、第九届监事会第 二次会议，审议通过了《关于 2024 年度利润分配的预案》，鉴于公司 2024 年度 期末母公司未分配利润为负数，公司拟定的 2024 年度公司利润分配预案为：不 进行利润分配，也不进行公积金转增股本或其他形式的分配。 本次利润分配预案尚需提交公司 2024 年年度股东会审议。 二、2024 年度不进行利润分配的情况说明 根据中国证券监督管理委员会发布的《上市公司监管指引第 3 号——上市 公司现金分红(2023 年修订)》等法律、法规、规范性文件及《公司章程》等的 相关规定，基于公司 2024 年度期末母公司未分配利润为负的情况，综合考虑行 业现状、公司发展战略、经营情况等因素，为保障公司持续稳定经营，稳步推 动后续发展，更好地维护全体股东的长远利 ...

Financial Performance - The company reported a net profit attributable to shareholders of -72,871,997.23 yuan for the year 2024, a significant decrease compared to a profit of 6,322,618.26 yuan in 2023, representing a decline of 1,252.56%[6]. - Total revenue for 2024 was 447,033,952.48 yuan, down 24.20% from 589,735,449.99 yuan in 2023[22]. - The company's net assets attributable to shareholders decreased by 42.21% to 95,105,901.70 yuan at the end of 2024, compared to 164,570,388.71 yuan at the end of 2023[22]. - The operating cash flow net amount for 2024 was 3,020,779.07 yuan, a drastic decline of 96.72% from 92,125,139.20 yuan in 2023[22]. - The company reported a net profit attributable to shareholders after deducting non-recurring gains and losses of -144,707,626.31 yuan for 2024, compared to -7,573,589.44 yuan in 2023[22]. - Basic and diluted earnings per share for 2024 were CNY -0.56, a decrease of 1,220.00% from CNY 0.05 in 2023[23]. - The weighted average return on equity dropped to -56.13% in 2024, down 60.11 percentage points from 3.98% in 2023[23]. - The company reported a significant increase in selling expenses by 90.29% to CNY 3,975,235.60 due to intensified market competition[55]. - The company reported a significant increase in revenue, achieving a total of 1.5 billion yuan, representing a 20% year-over-year growth[100]. Operational Challenges - The company faced significant risks including macroeconomic fluctuations, demand contraction, and raw material price volatility, as detailed in the management discussion[9]. - The company faced significant challenges due to the real estate industry's downturn and intensified regional competition[31]. - The company has acknowledged the presence of significant uncertainties regarding its ability to continue as a going concern, as noted in the audit report[5]. - The company experienced a net cash outflow from investment activities of CNY -9,018,046.37, compared to a much larger outflow in the previous year[55]. - The company has acknowledged the need for measures to mitigate uncertainties regarding its ability to continue as a going concern[179]. Asset Management - The total assets of the company at the end of 2024 were 922,980,641.10 yuan, a decrease of 5.75% from 979,282,699.20 yuan at the end of 2023[22]. - The company's consolidated asset-liability ratio was 73.48% as of December 31, 2024, which is higher than comparable companies in the forestry industry, increasing financial risk[89]. - Cash and cash equivalents decreased by 31.29% to ¥40,276,044.56, primarily due to repayment of loans[65]. - Short-term borrowings increased significantly, with a new amount of ¥35,037,923.61, aimed at supplementing working capital[66]. - The company has a loan agreement with its controlling shareholder, Zhou Dafu Investment, for RMB 50 million, with an interest rate of 3.60% per annum, which has been extended for another year[187]. Strategic Initiatives - The company implemented measures to enhance product quality and efficiency in its engineered wood business amid declining market prices[32]. - The company plans to leverage its resource and financial advantages to improve production technology and environmental standards[72]. - The company aims to enhance profitability and market competitiveness in the artificial board business by expanding into new markets and customers while implementing lean management and cost control[76]. - The company plans to increase the efficiency of raw material usage and reduce costs by upgrading technology and optimizing production processes[77]. - The company is focusing on developing differentiated new products and increasing technical transformation to find market opportunities and improve profitability[79]. Governance and Compliance - The company has established a governance structure to ensure compliance with regulations and reduce operational risks[92]. - The company is in the process of revising its articles of association and various governance rules, indicating a focus on corporate governance improvements[96]. - The company has not experienced any changes in shareholding for its directors and senior management, with all reporting zero shares at the beginning and end of the year[97]. - The company has established a reasonable internal control system that meets the requirements of the Ministry of Finance and the China Securities Regulatory Commission, ensuring the interests of the company and all shareholders are protected[128]. - The company has committed to enhancing corporate governance and internal control management, ensuring compliance with laws and regulations[141]. Environmental Responsibility - The company has invested in poverty alleviation and rural revitalization projects, with a total investment of 1.79 million yuan, benefiting numerous local households[142]. - The company has implemented measures to reduce carbon emissions, including the use of new photovoltaic power generation, aiming to lower fossil energy usage and carbon emissions levels[141]. - The total waste gas emissions for the year 2024 amounted to 2,104,372,697 m³, with nitrogen oxides emissions at 49.6972 tons and smoke emissions at 51.2369 tons[133]. - The company has established an emergency response plan for environmental incidents, which has been filed with the local ecological environment bureau[136]. - The company has a dedicated department responsible for environmental protection management, ensuring compliance with national environmental laws and regulations[140]. Future Outlook - The company provided a positive outlook for the next quarter, projecting a revenue growth of 25%[100]. - The company plans to issue A-shares to specific investors as part of its 2024 development strategy, with detailed proposals discussed in committee meetings[119]. - The company is preparing for a potential A-share issuance to specific investors, with plans to raise funds for future growth[95]. - The company has committed to a three-year shareholder return plan from 2024 to 2026[113]. - The company will continue to apply for comprehensive credit lines from banks for its subsidiaries[114].

Financial Performance - The company's operating revenue for Q1 2025 was ¥62,596,342.63, a decrease of 40.24% compared to ¥104,749,672.17 in the same period last year[4] - The net profit attributable to shareholders was -¥16,243,878.25, worsening from -¥5,896,781.37 year-on-year[4] - The net cash flow from operating activities was -¥13,834,880.11, a significant decline from ¥1,284,177.89 in the previous year, representing a decrease of 1,177.33%[4] - The basic and diluted earnings per share were both -¥0.13, compared to -¥0.05 in the same period last year[4] - The weighted average return on equity was -18.61%, a decrease of 14.97 percentage points from -3.64%[4] - The company reported a net loss of -¥27,653,573.84 for Q1 2025, compared to a net loss of -¥7,463,839.36 in Q1 2024[18] - The net profit for the first quarter of 2025 was -27,392,959.47, compared to -7,176,311.02 in the first quarter of 2024, indicating a significant decline in profitability[19] - The total comprehensive income for the first quarter of 2025 was -27,392,959.47, with -16,243,878.25 attributable to the parent company, compared to -7,176,311.02 in the previous year[19] Assets and Liabilities - The total assets at the end of the reporting period were ¥887,910,310.13, down 3.80% from ¥922,980,641.10 at the end of the previous year[5] - Current assets totaled ¥485,589,755.36 as of March 31, 2025, a decrease from ¥512,214,297.30 at the end of 2024[14] - Inventory as of March 31, 2025, was ¥264,216,034.09, slightly down from ¥270,418,960.88 at the end of 2024[14] - Current liabilities increased to ¥339,793,450.02 as of March 31, 2025, compared to ¥201,168,513.25 at the end of 2024[15] - Total liabilities as of March 31, 2025, were ¥669,847,979.77, a slight decrease from ¥678,165,438.32 at the end of 2024[15] - Shareholders' equity as of March 31, 2025, was ¥218,062,330.36, down from ¥244,815,202.78 at the end of 2024[15] Operating Costs and Revenue - Total operating costs for Q1 2025 were ¥84,278,368.30, down 24.8% from ¥112,021,924.30 in Q1 2024[18] - Operating profit for Q1 2025 was -¥27,787,944.87, compared to -¥7,509,258.85 in Q1 2024, indicating a significant increase in losses[18] - The decline in operating revenue was primarily due to decreased sales of engineered wood products amid intensified market competition[7] Cash Flow - Cash flow from operating activities for the first quarter of 2025 was -13,834,880.11, a decrease from 1,284,177.89 in the same period last year[23] - Cash flow from investing activities was -748,055.61 in the first quarter of 2025, compared to -4,078,030.92 in the first quarter of 2024[24] - Cash flow from financing activities resulted in a net outflow of -11,591,312.49 in the first quarter of 2025, compared to -19,048,391.93 in the previous year[24] - The total cash and cash equivalents at the end of the first quarter of 2025 were 14,101,796.35, down from 36,775,711.14 at the end of the first quarter of 2024[24] - The company received 5,000,000.00 in cash from borrowings during the first quarter of 2025[24] - The company paid 14,350,000.00 in cash to repay debts in the first quarter of 2025, compared to 16,350,000.00 in the same period last year[24] Shareholder Information - The total number of ordinary shareholders at the end of the reporting period was 4,711[9] - The company did not report any net profit from subsidiaries prior to consolidation in the current or previous periods[19]