辽宁曙光汽车集团股份有限公司 2024 年 4 月产销数据快报 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。 辽宁曙光汽车集团股份有限公司 2024 年 4 月产销数据快报如下： 股票简称：ST 曙光 证券代码：600303 编号：临 2024-030 注：本表为产销快报数据，最终数据以公司定期报告数据为准。 特此公告。 辽宁曙光汽车集团股份有限公司 2024 年 5 月 11 日 单位：辆 | | | | | 月度对比 | | 年度对比 | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | | 产品名称 | 本月 | 去年同期 | 增减% | 本年累计 | 去年累计 | 增减% | | 产量 | 整车 | 客车 | 0 | 0 | - | 42 | 47 | -10.64% | | | | 皮卡 | 316 | 71 | 345.07% | 1105 | 93 | 1088.17% | | | | 特种车 | 28 | 1 | 2700.0 ...

辽宁曙光汽车集团股份有限公司 审计报告 大华审字[2024]0011001976 号 大 华 会 计 师 事 务 所 (特 殊 普 通 合 伙 ) Da Hua Certified PublicAccountants（Special General Partnership） 辽宁曙光汽车集团股份有限公司 审计报告及财务报表 （2023 年 1 月 1 日至 2023 年 12 月 31 日止） | | 目 | 录 | 页 次 | | --- | --- | --- | --- | | 一、 | 审计报告 | | 1-6 | | 二、 | 已审财务报表 | | | | | 合并资产负债表 | | 1-2 | | | 合并利润表 | | 3 | | | 合并现金流量表 | | 4 | | | 合并股东权益变动表 | | 5-6 | | | 母公司资产负债表 | | 7-8 | | | 母公司利润表 | | 9 | | | 母公司现金流量表 | | 10 | | | 母公司股东权益变动表 | | 11-12 | | | 财务报表附注 | | 1-93 | 大华会计师事务所（特殊普通合伙） 北京市海淀区西四环中路 1 ...

辽宁曙光汽车集团股份有限公司 对会计师事务所 2023 年度审计履职情况的评估报告 机构名称：大华会计师事务所（特殊普通合伙） 大华所按照中国注册会计师执业准则和其他相关执业规范要求， 对公司 2023 年度财务报表及公司 2023 年 12 月 31 日的财务报告内 部控制的有效性进行了审计。在审计过程中，大华所制订并实施了合 理的审计工作方案和工作计划，执行了有效的质量管理措施，并就会 计师事务所的审计范围、人员、时间安排和关键审计事项等与公司管 理层进行了沟通。 经审计，大华所认为公司财务报表在所有重大方 面按照企业会计准则的规定编制，公允反映了公司 2023 年 12 月 31 日的财务状况、2023 年的经营成果和现金流量状况，公司于 2023 年 12 月 31 日按照《企业内部控制基本规范》和相关规定在所有重大方 面保持了有效的财务报告内部控制。同时，大华所出具了公司控股股 东及其他关联方资金占用情况的专项说明。 成立日期：2012 年 2 月 9 日成立（由大华会计师事务所有限公 司 转制为特殊普通合伙企业） 注册地址：北京市海淀区西四环中路 16 号院 7 号楼 1101 首席合伙人：梁春 ...

监事会对《董事会关于 2023 年关联方应收款项 强调事项及与持续经营相关的重大不确定性强调段的 无保留意见的审计报告和带强调事项段的无保留意见的 内部控制审计报告的专项说明》的意见 作为公司监事，将持续关注相关事项进展，并督促董事会和管理 层切实推进消除相关事项及其影响的具体措施，切实维护上市公司及 全体投资者合法权益。 辽宁曙光汽车集团股份有限公司监事会 2024 年 4 月 25 日 一、关于 2023 年关联方应收款项强调事项及与持续经营相关的 重大不确定性强调段的无保留意见的审计报告的专项说明 公司董事会对 2023 年关联方应收款项强调事项及与持续经营相 关的重大不确定性强调段的无保留意见的审计报告的专项说明，客观 反映了公司实际情况。公司监事会对大华会计师事务所出具的 2023 年关联方应收款项强调事项及与持续经营相关的重大不确定性强调 段的无保留意见的审计报告无异议，并同意《专项说明》。 二、关于 2023 年度带强调事项段的无保留意见的内部控制审计 报告的专项说明 公司监事会对大华会计师事务所出具的带强调事项段的无保留 意见的内部控制审计报告无异议，并同意《专项说明》。 辽宁曙光汽车集团股份 ...

辽宁曙光汽车集团股份有限公司 审计委员会 2023 年度履职情况报告 根据中国证监会《上海证券交易所上市公司董事会审计委员会运 作指引》《上市公司治理准则》《上海证券交易所股票上市规则》， 并按照《公司章程》和《审计委员会议事规则》的有关规定，现将审 计委员会 2023 年履职情况报告如下： 一、审计委员会基本情况 2023 年初，公司审计委员会由独立董事张芳卿、徐志华和董事 徐海东组成。2023 年 8 月，公司完成董事会换届选举。根据《公司 章程》《董事会审计委员会的议事规则》等相关规定，公司于 2023 年 8 月 29 日召开十一届董事会第一次会议选举了第十一届董事会审 计委员会主任委员及委员。此后，第十一届董事会第四次会议又对审 计委员会进行了调整。目前，审计委员会共三人，由独立董事于敏、 王旭和董事蒋婉组成，其中主任委员由具有专业会计资格的独立董事 于敏担任。 大华会计师事务所（特殊普通合伙）（以下简称"大华所"）为 公司聘用的审计机构，其具有从事证券相关业务的资格，并遵循独立、 客观、公正的职业准则，能较好地完成公司委托的各项工作。大华所 参与年审的人员均具备实施审计工作所必需的专业知识和相关的 ...

Financial Performance - The company's operating revenue for 2023 was CNY 1,363,644,510.86, a decrease of 18.42% compared to CNY 1,671,565,663.13 in 2022[19]. - The net profit attributable to shareholders for 2023 was a loss of CNY 469,940,549.48, compared to a loss of CNY 334,295,962.54 in 2022[19]. - The net cash flow from operating activities for 2023 was a negative CNY 250,166,720.24, worsening from a negative CNY 170,948,107.49 in 2022[19]. - The total assets at the end of 2023 were CNY 3,802,635,877.06, a decrease of 5.55% from CNY 4,026,117,706.99 at the end of 2022[19]. - The net assets attributable to shareholders decreased by 21.84% to CNY 1,681,658,465.05 at the end of 2023 from CNY 2,151,599,014.53 at the end of 2022[19]. - Basic earnings per share for 2023 were -0.70 RMB, compared to -0.49 RMB in 2022, reflecting a significant loss[20]. - The weighted average return on equity decreased to -24.52% in 2023 from -14.42% in 2022, a decline of 10.1 percentage points[20]. - The company reported a total revenue of 1.364 billion RMB, with a main business revenue of 1.260 billion RMB and an operating cost of 1.344 billion RMB, resulting in a comprehensive gross margin of 1.47%, down 7.01% from the previous year[38]. Sales and Market Performance - In 2023, the company achieved total vehicle sales of 1,747 units, a decrease of 1,533 units or 46.74% compared to 2022[26]. - The company sold 766,436 axle units, an increase of 145,887 units or 23.51% year-on-year[26]. - The sales volume of pickups was 1,373 units, reflecting a year-on-year decrease of 43.38%[42]. - The production volume of buses decreased by 82.18% year-on-year, with a sales volume of 108 units and an inventory of 55 units[41]. - The company has expanded its overseas market presence, achieving sales in countries such as Saudi Arabia, Iraq, Nigeria, and Bolivia[27]. - The company exported a total of 4.91 million vehicles in 2023, marking a year-on-year increase of 57.9%, making it the world's largest automobile exporter[68]. Research and Development - The company has a total of 211 patents, with 157 valid patents and 54 pending applications as of the end of 2023[33]. - The company is focusing on expanding its market presence and enhancing its product offerings through new technology development[109]. - The company plans to enhance product research and development, expanding its new energy product lineup and increasing product value[90]. - The company is investing 50 million in R&D for new technologies aimed at enhancing user experience and operational efficiency[105]. - Research and development expenses decreased by 13.33% year-on-year to CNY 73.4 million[35]. Environmental and Compliance - The company has established a temporary storage facility for hazardous waste, managed by dedicated personnel[149]. - The company has signed a hazardous waste transfer contract with Shenyang Zhonghua Environmental Technology Co., Ltd. for regular waste disposal[149]. - The company has implemented a wastewater treatment station that meets the first-level discharge standards in Liaoning Province, with most treated water reused for landscaping and cleaning[163]. - The company has established emergency response plans for environmental incidents, with annual drills conducted to enhance response capabilities[154]. - The company has not faced any administrative penalties related to environmental issues during the reporting period[157]. Corporate Governance - The company has seen a significant turnover in its board members, with multiple resignations in 2023[108]. - The board of directors has established specialized committees, including the audit committee, nomination committee, remuneration and assessment committee, and strategic investment committee[128]. - The company has engaged in various roles across different sectors, including technology and pharmaceuticals, which may enhance its market reach and innovation capabilities[117]. - The company has a cash dividend policy approved by the shareholders, with a three-year dividend return plan from 2022 to 2024[138]. - The company has not proposed a cash profit distribution plan for the reporting period despite having positive distributable profits[141]. Future Outlook - The company plans to accelerate the development and launch of new electric and diesel automatic models in 2024, including the N2 pure electric and N7 diesel automatic models[28]. - The company aims to focus on new energy vehicles and chassis systems, striving to become a leading new energy vehicle group and smart chassis system manufacturer[88]. - The company plans to develop new energy vehicles tailored for public sector needs, including pure electric buses and fuel cell buses, to capture the market opportunity of 204,000 new energy vehicles promoted by the government from 2023 to 2025[93]. - The company aims to enhance its brand influence and expand both domestic and international markets to increase market share and profitability[93]. - The company has set ambitious performance targets for 2024, aiming for a revenue increase of at least 15%[109].

Financial Performance - The company's operating revenue for Q1 2024 was CNY 356,840,759.79, representing a year-on-year increase of 19.18%[5]. - Total operating revenue for Q1 2024 reached ¥356,840,759.79, an increase of 19.2% compared to ¥299,400,948.27 in Q1 2023[19]. - The net profit attributable to shareholders was a loss of CNY 63,747,131.89, with a basic and diluted earnings per share of -0.09 CNY[5][6]. - Net loss for Q1 2024 was ¥65,039,279.82, an improvement from a net loss of ¥73,451,546.60 in Q1 2023, representing a reduction of 11.1%[20]. - Total operating costs for Q1 2024 were ¥419,674,135.23, up 13.6% from ¥369,364,356.60 in Q1 2023[19]. - Basic and diluted earnings per share for Q1 2024 were both -¥0.09, compared to -¥0.11 in Q1 2023[21]. - Total comprehensive loss for Q1 2024 was ¥65,039,279.82, compared to a total comprehensive loss of ¥73,451,546.60 in Q1 2023[21]. Cash Flow and Liquidity - The net cash flow from operating activities was a negative CNY 69,161,992.52, a decrease of 1,344.71% compared to the previous year[6][9]. - Cash flow from operating activities for Q1 2024 was negative at -¥69,161,992.52, a significant decline from positive cash flow of ¥5,556,467.69 in Q1 2023[22]. - Cash inflow from financing activities in Q1 2024 was ¥115,270,000.00, compared to ¥10,511,811.63 in Q1 2023, indicating a substantial increase[22]. - The company's cash and cash equivalents were RMB 105,628,068.30, down from RMB 115,507,283.43, indicating a decrease of approximately 7.63%[15]. - The net increase in cash and cash equivalents for Q1 2024 was $16,495,124.46, compared to a decrease of $26,977,888.45 in the same period last year[23]. - The ending balance of cash and cash equivalents as of Q1 2024 was $69,258,564.57, up from $13,260,946.41 in the previous year[23]. - The beginning balance of cash and cash equivalents for Q1 2024 was $52,763,440.11, an increase from $40,238,834.86 year-over-year[23]. Assets and Liabilities - Total assets at the end of the reporting period were CNY 3,624,991,449.48, down 4.67% from the end of the previous year[6]. - As of March 31, 2024, total assets amounted to RMB 3,624,991,449.48, a decrease from RMB 3,802,635,877.06 as of December 31, 2023, representing a decline of approximately 4.67%[15]. - Total liabilities decreased to RMB 1,948,212,189.09 from RMB 2,060,817,336.85, reflecting a reduction of about 5.43%[17]. - The company's total equity decreased to RMB 1,676,779,260.39 from RMB 1,741,818,540.21, a decline of about 3.74%[17]. - Accounts receivable increased to RMB 402,214,501.86 from RMB 356,781,233.91, marking an increase of about 12.73%[15]. - Inventory rose to RMB 310,823,647.97 from RMB 278,310,738.34, which is an increase of approximately 11.66%[15]. Shareholder Information - The total number of ordinary shareholders at the end of the reporting period was 33,346[11]. - The largest shareholder, Beijing Weizi West Consulting Management Center, held 14.49% of the shares, totaling 97,895,000 shares[12]. Expenses and Investments - Research and development expenses for Q1 2024 amounted to ¥14,790,626.75, up 38.8% from ¥10,709,848.88 in Q1 2023[19]. - The company reported a decrease in sales expenses to ¥12,717,856.45 in Q1 2024 from ¥14,652,696.00 in Q1 2023, a reduction of 13.2%[19]. - The company experienced a significant increase in other income, which rose to ¥3,473,301.82 in Q1 2024 from ¥173,135.39 in Q1 2023[19]. Future Outlook - The company plans to focus on increasing sales volume of complete vehicles and axles to improve profitability in the future[9].

辽宁曙光汽车集团股份有限公司董事会 关于 2023 年关联方应收款项强调事项及与持续经营相关的 重大不确定性强调段的无保留意见的审计报告 和带强调事项段的无保留意见的内部控制审计报告 的专项说明 一、关于"关联方应收款项强调事项及与持续经营相关的重 大不确定性强调段的无保留意见的审计报告"涉及事项 大华会计师事务所（特殊普通合伙）（以下简称"大华会计师"） 为辽宁曙光汽车集团股份有限公司（以下简称"公司"或"曙光股份"） 2023 年度财务报告审计机构，于 2024 年 4 月 25 日出具了关联方应 收款项强调事项及与持续经营相关的重大不确定性强调段的无 保留意见的审计报告(大华审字[2024]0011001976 号）。根据《公开 发行证券的公司信息披露编报规则 14 号—非标准审计意见及其涉 及事项的处理》和《上海证券交易所股票上市规则》的有关规定，公 司董事会对该审计意见涉及事项说明如下： （一）与持续经营相关的重大不确定性 截至2023年12月31日止，曙光股份流动资产1,334,490,959.99 元 ， 流 动 负 债 1,703,555,266.04 元 ， 流 动 资 产 低 于 流 动 ...

辽宁曙光汽车集团股份有限公司独立董事 关于《董事会关于 2023 年关联方应收款项强调事项 及与持续经营相关的重大不确定性强调段的无保留意见的 审计报告和带强调事项段的无保留意见的内部控制 审计报告的专项说明》的独立意见 辽宁曙光汽车集团股份有限公司（以下简称"公司"）2023 年度财 务报告由大华会计师事务所（特殊普通合伙）审计，该所为公司出具 了关于 2023 年关联方应收款项强调事项及与持续经营相关的重大不 确定性强调段的无保留意见的审计报告和带强调事项段的无保留意 见的内部控制审计报告。根据《上海证券交易所股票上市规则》、《公 开发行证券的公司信息披露编报规则第 14 号—非标准无保留审计意 见及其涉及事项的处理》、《关于在上市公司建立独立董事制度的指导 意见》等相关规定的要求，作为公司独立董事，基于独立判断的立场， 发表如下意见： 2024 年 4 月 25 日 一、关于 2023 年关联方应收款项强调事项及与持续经营相关的 重大不确定性强调段的无保留意见的审计报告的专项说明 独立董事认为：大华会计师事务所（特殊普通合伙）出具的 2023 年关联方应收款项强调事项及与持续经营相关的重大不确定性强调 ...

辽宁曙光汽车集团股份有限公司 关于计提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 担个别及连带责任。 股票简称：ST 曙光 证券代码：600303 编号：临 2024-024 辽宁曙光汽车集团股份有限公司（以下简称"公司"）于 2024 年 4 月 25 日召开的第十一届董事会第七次会议、第十一届监事会第三 次会议审议通过了《关于计提资产减值准备的议案》，同意公司根据 实际情况计提资产减值准备。 一、本次计提资产减值准备情况概述 为客观反映公司 2023 年度的财务状况和经营成果，根据《企业 会计准则》等相关规定，基于谨慎性原则，公司于年末对可能出现减 值迹象的相关资产进行了减值测试。经测试，2023 年度公司拟计提减 值准备 8,389.23 万元。公司计提减值准备事项均经过大华会计师事务 所（特殊普通合伙）审计。 二、计提资产减值准备具体情况说明 1、计提减值准备的方法、依据和标准 根据《企业会计准则第 1 号存货》：按照资产负债表日成本与可 变现净值孰低计量，当其可变现净值低于成本时，计提存货跌价准备。 1 ...