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 ...

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 ...

根据《上市公司独立董事管理办法》《上海证券交易所股票上市 规则》《上海证券交易所上市公司自律监管指引第 1 号——规范运 作》等要求，结合独立董事出具的《独立董事关于 2023 年度独立性 的自查报告》，公司董事会就公司在任独立董事崔青莲女士、于敏女 士、王旭女士的独立性情况进行评估并出具如下专项意见： 公司三位独立董事崔青莲女士、于敏女士、王旭女士符合《上市 公司独立董事管理办法》《上海证券交易所股票上市规则》《上海证 券交易所上市公司自律监管指引第 1 号——规范运作》等法律法规 中关于独立董事的任职资格及独立性要求，不存在任何妨碍其进行独 立客观判断的关系，不存在影响独立董事独立性的情形。 辽宁曙光汽车集团股份有限公司董事会 对在任独立董事独立性评估的专项意见 辽宁曙光汽车集团股份有限公司 2024 年 4 月 25 日 ...

2023 年度对会计师事务所履行监督职责情况的报告 根据《国有企业、上市公司选聘会计师事务所管理办法》《关于 上市公司做好选聘会计师事务所工作的提醒》《公司会计师事务所选 聘制度》等法律法规的要求，辽宁曙光汽车集团股份有限公司（以下 简称"公司"）董事会审计委员会本着勤勉尽责的原则，恪尽职守， 认真履职。现将董事会审计委员会 2023 年度对会计师事务所履行监 督职责的情况汇报如下： 一、2023 年年审会计师事务所基本情况 （一）会计师事务所基本情况 机构名称：大华会计师事务所（特殊普通合伙）（以下简称"大 华所"） 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） 辽宁曙光汽车集团股份有限公司董事会审计委员会 公司审计委员会 2023 年第四次会议审议通过了《关于续聘大华 会计师事务所（特殊普通合伙）为公司 2023 年度审计机构的议案》， 公司第十一届董事会第三次会议审议通过了《关于续聘大华会计师事 务所（特殊普通合伙）为公司 2023 年度审计机构的议案》，公司 2023 年第三次临时股东大会审议通过了《关于续聘大华会计师事务所（特 殊普通合伙）为公司 ...

一、前言 《辽宁曙光汽车集团股份有限公司 2023 年度社会责任报告》 （以下简称"社会责任报告"）系统地阐述和披露了辽宁曙光汽车集 团股份有限公司（以下简称"曙光股份"或"公司"）2023 年度在推进 经济社会可持续发展，对国家和社会的全面发展、自然环境和资源 的保护，对公司股东、债权人、员工、客户、消费者、供应商等利 益相关者积极承担相应的社会责任的总体表现。 本报告主要总结了公司 2023 年度在从事经营活动的过程中，对 上述利益相关者所做的工作和公司未来在上述方面的计划。 辽宁曙光汽车集团股份有限公司 2023 年度社会责任报告 二、公司的社会责任观 1、正确认识公司社会责任 企业社会责任是指企业在创造利润，对股东利益负责的同时， 还要履行对利益相关者权益的保护，包括股东和债权人权益保护、 职工权益保护、供应商、客户和消费者权益保护、环境保护与可持 续发展和社会公益事业等，以实现企业与经济社会可持续发展的协 调统一。 曙光股份作为一家上市公司，积极履行社会责任，在追求经济 利益、保护股东权益的同时，积极保护债权人和职工的合法权益， 诚信经营，关心环境保护、热心参与公益事业，促进公司与社会的 协调、和谐 ...

中审亚太会计师事务所(特殊普通合伙) China Audit Asia Pacific Certified Public Accountants LLP T r AUDIT REPORT 湖北曙光底盘系统有限公司 2023 年度财务报表审计 中国 · 北京 BEIJING CHINA 目 录 | 一、审计报告 | 1-3 | | --- | --- | | 二、已审财务报表 | | | 1. 资产负债表 | 4-5 | | 2. 利润表 | 6 | | 3. 现金流量表 | 7 | | 4. 所有者权益变动表 | 8 | | 5. 财务报表附注 | 9-22 | China Audit Asia Pacific Certified Public 审计报告 中审亚太审字(2024)001957 号 湖北曙光底盘系统有限公司全体股东: 一、审计意见 我们审计了湖北曙光底盘系统有限公司(以下简称湖北曙光底盘系统)财务 投表,包括 2023年 12 月 31 日的公司资产负债表, 2023 年度的公司利润表、 公司现金流量表、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 ...