内部控制审计报告 CAC 证内字[2024]0017 号 中审华会计师事务所（特殊普通合伙） 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 有效性发表审计意见，并对注意到的非财务报告内部控制的重大缺陷 进行披露。 三、内部控制的固有局限性 内部控制审计报告 CAC证内字[2024]0017号 美克国际家居用品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，我们审计了美克国际家居用品股份有限公司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， 并评价其有效性是美克国际家居用品股份有限公司董事会的责任。 内部控制具有固有局限性，存在不能防止和发现错报的可能性。 此外，由于情况的变化可能导致内部控制变得不恰当，或对控制政策 和程序遵循的程度降低，根据内部控制审计结果推测未来内部控制的 有效性具有一定风险。 1 四、财务报告内部控制审计意见 我们认为，美克国际家居用品股份有限公司于2023年12 ...

Financial Performance - In 2023, the company reported a total revenue of ¥4,182,010,068.82, representing a decrease of 6.98% compared to ¥4,495,828,099.73 in 2022[22] - The net profit attributable to shareholders of the listed company for 2023 was a loss of ¥463,110,673.71, compared to a loss of ¥289,210,344.66 in the previous year[22] - The company's operating cash flow net amount increased by 105.30% to ¥435,900,750.61 in 2023, up from ¥212,325,544.04 in 2022[22] - As of the end of 2023, the total assets of the company were ¥9,661,888,966.84, a decrease of 3.34% from ¥9,996,012,690.76 at the end of 2022[22] - The net assets attributable to shareholders of the listed company decreased by 11.70% to ¥3,688,273,892.06 at the end of 2023, down from ¥4,177,130,174.69 at the end of 2022[22] - The basic earnings per share for 2023 is -0.3124 CNY, a decrease from -0.1938 CNY in 2022[23] - The diluted earnings per share for 2023 is also -0.3124 CNY, reflecting the same decline as the basic earnings per share[23] - The weighted average return on equity decreased to -11.76% in 2023, down 5.03 percentage points from -6.73% in 2022[23] - Overall revenue from domestic and international operations declined by 6.98% compared to the previous year, impacting gross profit[24] Dividend and Profit Distribution - The company plans not to distribute cash dividends or issue bonus shares for the 2023 fiscal year, with profits to be carried forward to the next year[6] - The total cash dividend amount for the reporting period is 4,247.03 million RMB, representing 9.17% of the net profit attributable to ordinary shareholders[163] - The cash dividend amount from 2021 to 2023 accounted for 65.41% of the average distributable profit over the last three years, exceeding the 30% requirement[160] Market Performance - Domestic sales revenue for home goods decreased by 3.63% year-on-year, while international wholesale business revenue fell by 11.42%[24] - The company faced significant challenges in the domestic market, with a notable contraction in the home retail market and a 21% reduction in product SKU scale, leading to a 14% increase in single product efficiency[31][32] - The international business segment saw a 3.84% increase in overall orders, with the largest subsidiary, ROWE, experiencing a 13.7% rise in orders[39] Product and Brand Development - The company launched multiple successful products under the "Zhi Zai Jia" brand, achieving over 10 million GMV on Tmall and 40 million GMV across all channels in 2023[36] - The company implemented a transformation strategy focusing on B-end market expansion and direct sales channel optimization, resulting in significant improvements in operational cash flow year-on-year[31] - The company is committed to digital transformation and innovation, launching new technologies and products to adapt to market changes and support sustainable growth[38] - The company operates a multi-brand strategy with brands including Meike Meijia, Caracole, A.R.T., and Jonathan Charles, focusing on high-end furniture and home decor products[45][49] Research and Development - The company’s R&D expenses increased by 24.51% year-on-year, amounting to approximately CNY 115.06 million, reflecting ongoing investment in product development[67] - The company applied for 423 design patents, 56 utility model patents, and 16 invention patents, totaling 4,428 patents, including 4,294 design patents[60] - The company emphasizes innovation in R&D, focusing on projects that enhance product competitiveness and reduce overall costs[86] Environmental and Social Responsibility - The company emphasizes ESG development, having received certifications for harmful substance limits and low VOCs products, and was recognized as a national "green factory" in 2018[56] - The company achieved a reduction of 43,419.13 tons in carbon dioxide equivalent emissions through various carbon reduction measures, including the implementation of a photovoltaic power generation project[179] - Tianjin Meike was rated as an A-level environmental performance enterprise by the Ministry of Ecology and Environment during the 2023 heavy pollution weather performance review[178] - The company is committed to promoting rural revitalization by leveraging its art resources to address the lack of art education in underdeveloped areas[183] Corporate Governance - The company has implemented strict measures to control insider information and has not identified any insider trading incidents related to sensitive information disclosure[133] - The company maintains independence from its controlling shareholders in assets, personnel, finance, and operations, with no instances of fund occupation or illegal guarantees reported during the reporting period[134] - The company has established long-term stable relationships with stakeholders, focusing on maximizing shareholder interests while also considering environmental protection and social responsibility[132] Future Plans and Strategies - The company aims to enhance asset utilization efficiency and transition to a light asset operation model, targeting a 40% share of light asset sales by 2024[115] - The company plans to transform cost centers into profit centers, optimizing internal operations and enhancing profitability through market-driven pricing strategies[116] - In 2024, the company will focus on core customers, enhancing customer conversion rates through standardized service processes and optimizing sales service models[120]

证券代码：600337 证券简称：美克家居 编号：临 2024-028 美克国际家居用品股份有限公司 关于出售全资子公司 100%股权的公告 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： 美克国际家居用品股份有限公司（以下称"公司"或"美克家居"）于 2024 年 4 月 25 日召开了第八届董事会第二十七次会议，审议通过了关于出售全资子公司 100%股权的议案，同意公司将持有的上海美克家居用品有限公司（以下称"上海美 克"）100%股权转让给上海美俊汇实业有限公司（以下称"美俊汇实业"），交易 对价人民币 16,200.00 万元（大写：壹亿陆仟贰佰万元整）； 本次交易完成后，公司不再持有上海美克的股权，上海美克将不再纳入公司 的合并报表范围，最终对公司损益的影响以年度审计确认后的结果为准； 本次股权转让事项尚需相关方按照协议约定并办理标的股权过户手续方为 完成，本次股权转让事项最终能否成功实施尚存在不确定性。敬请广大投资者谨慎 决策，注意投资风险。 一、交易概述 （一）交易基本情况 为优化公司资产结构及资 ...

美克国际家居用品股份有限公司 独立董事 2023 年度述职报告 本人马晓军作为美克国际家居用品股份有限公司（以下称"公司"）的独立 董事，2023年度，本人严格按照中国证券监督管理委员会《上市公司治理准则》 《上市公司独立董事管理办法》及《上海证券交易所股票上市规则》等法律、法 规、规范性文件及《公司章程》《独立董事工作制度》等相关规定及要求，认真、 勤勉、谨慎、独立地履行独立董事职责，积极参加公司股东大会、董事会及其专 门委员会的相关会议，认真审议各项议案，并从专业角度出发，对公司的重大事 项进行审查并发表客观、公正的独立意见；积极关注及参与研究公司发展规划， 主动了解公司生产经营及管理情况；积极发挥专业优势，为公司完善法人治理结 构、促进公司规范运作提出合理化建议；维护公司及全体股东，尤其是中小股东 的合法权益。 （一）出席董事会、股东大会的情况 报告期内，公司共召开8次董事会和6次股东大会，本人认真、勤勉地履行了 独立董事的责任与义务。作为独立董事，本人在审议提交董事会的相关事项尤其 现将本人在2023年度的工作情况汇报如下： 一、独立董事的基本情况 （一）独立董事概况 公司董事会由9名董事组成，其中独 ...

关于美克国际家居用品股份有限公司 非经营性资金占用及其他关联资金往来情况 汇总表的专项审计报告 目 录 委托单位：美克国际家居用品股份有限公司 审计单位：中审华会计师事务所（特殊普通合伙） 1、专项审计报告 2、附表 中审华会计师事务所 CAC CPA UMITED LIABILITY PARTNERSHIP 话 (Tal): 86-22-88238268 10 A (fex): 86-22-23551 关于美克国际家居用品股份有限公司 控股股东及其他关联方资金占用情况的专项说明 CAC 证专字[2024]0217 导 中审华会计师事务所 (特殊普通合伙) omage 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://acc.mof.gov.cn）"进行查查 "我 关于美克国际家居用品股份有限公司 控股股东及其他关联方资金占用情况的专项说明 CAC 证专字[2024]0217 号 美克国际家居用品股份有限公司全体股东: 中串衣 通合伙) 中国注册会计师:石明霞 中国注册会计师:管成娟 2024 年 04 月 25 日 我们审计了美克国际家居用品股份有限公司 2023年 12月 31 日合 ...

证券代码：600337 证券简称：美克家居 编号：临 2024-031 美克国际家居用品股份有限公司 关于会计政策变更的公告 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： 本次会计政策变更是美克国际家居用品股份有限公司（以下称"公司"） 根据中华人民共和国财政部（以下称"财政部"）发布的《企业会计准则解释第 17 号》（财会【2023】21 号）相关规定进行的变更，无需提交公司董事会、股 东大会审议。 本次会计政策变更自 2024 年 1 月 1 日起施行，不涉及对公司以前年度财 务报表的追溯调整，不会对公司已披露的财务报表产生影响，不会对公司财务状 况、经营成果和现金流量产生重大影响，不存在损害公司和投资者利益的情况。 （一）本次变更前采用的会计政策 本次会计政策变更前，公司执行财政部《企业会计准则—基本准则》以及各 项具体会计准则、后续发布和修订的企业会计准则、企业会计准则应用指南、企 业会计准则解释公告以及其他相关规定。 （二）本次变更后采用的会计政策 本次会计政策变更后，公司将按照《企业会计准则解释第 ...

证券代码：600337 股票简称：美克家居 公告编号：临 2024-025 美克国际家居用品股份有限公司 关于公司 2023 年度利润分配方案的公告 根据中审华会计师事务所（特殊普通合伙）年度审计，2023年度公司实现 归属于母公司股东的净利润-463,110,673.71元，上年度结转未分配利润 2,039,776,579.84元，可供股东分配利润共计1,574,999,050.97元，其中：母 公司可供股东分配利润1,229,800,218.27元。 结合公司盈利情况、经营发展资金需求、未来现金流状况等因素，经董事 会研究决定，公司拟定2023年度不派发现金红利，不送红股，可供股东分配利 润结转下一年度，公司2023年度不进行资本公积转增股本。 本利润分配预案尚需提交至公司2023年度股东大会审议。 二、本年度拟不进行现金分红的情况说明 根据中审华会计师事务所（特殊普通合伙）年度审计，公司2023年度实现 归属于母公司股东的净利润为负，同时公司结合所处行业特点、发展阶段及经 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。 ...

美克国际家居用品股份有限公司 2023 年度会计师事务所履职情况评估报告 根据《中华人民共和国公司法》《中华人民共和国证券法》《国有企业、上 市公司选聘会计师事务所管理办法》等规定和要求，美克国际家居用品股份有限 公司（以下称"公司"）董事会审计委员会本着勤勉尽责的原则对公司年审会计 师事务所的履职情况进行评估，现将董事会审计委员会对会计师事务所 2023 年 度履职评估的情况汇报如下： 一、2023 年度会计师事务所的基本情况 （一）会计师事务所基本情况 中审华会计师事务所（特殊普通合伙）（以下称"中审华事务所"）于 2000 年 9 月 19 日成立，其前身是天津会计师事务所。天津会计师事务所成立于 1984 年，是我国恢复注册会计师制度以来成立最早的会计师事务所之一，也是天津市 规模最大的会计师事务所，于 1994 年取得财政部、证监会颁发的证券期货特许 从业资质。因会计师事务所脱钩改制，2000 年 7 月天津会计师事务所经天津市 财政局以财会协（2000）34 号文件批准组建成为全国第一家拥有证券、期货相 关业务资格的合伙制会计师事务所即中审华事务所，并于 2000 年 9 月 19 日取得 合伙制 ...

Financial Performance - The company's operating revenue for Q1 2024 was ¥821,950,550.79, representing a decrease of 26.40% compared to the same period last year[7]. - The net profit attributable to shareholders was a loss of ¥156,105,357.73, with a significant increase in losses compared to the previous year[7]. - The basic and diluted earnings per share were both -¥0.1067, reflecting an increase in losses compared to the previous year[7]. - Net loss for Q1 2024 was ¥155,025,220.37, compared to a net loss of ¥47,910,775.33 in Q1 2023, representing an increase in losses of 223.5%[24]. - Total operating revenue for Q1 2024 was ¥821,950,550.79, a decrease of 26.4% compared to ¥1,116,726,929.07 in Q1 2023[23]. - Total operating costs for Q1 2024 were ¥1,000,117,081.39, down 14.7% from ¥1,173,038,997.57 in Q1 2023[23]. - The company reported a comprehensive loss of ¥149,449,295.01 in Q1 2024, compared to a comprehensive loss of ¥65,147,405.51 in Q1 2023[25]. Cash Flow and Liquidity - The net cash flow from operating activities was ¥6,616,617.54, indicating a decrease in cash payments for goods and services compared to the previous year[11]. - Cash inflow from operating activities in Q1 2024 was ¥1,030,611,703.81, a decrease from ¥1,091,631,091.97 in Q1 2023[28]. - The company's cash and cash equivalents decreased to RMB 684.36 million from RMB 775.88 million, reflecting a decline of approximately 11.73%[18]. - The ending balance of cash and cash equivalents decreased to 600,831,788.27 from 761,538,933.89[30]. - Total cash outflow from operating activities was 1,023,995,086.27, compared to 1,105,577,960.58 in the previous quarter[29]. - Cash inflow from investment activities totaled 64,181,314.83, compared to 2,322,188.52 in the prior period, indicating a strong recovery[29]. - Net cash flow from investment activities was 20,499,908.87, a turnaround from -39,467,623.10 in the previous quarter[29]. - Cash inflow from financing activities was 475,965,261.82, down from 673,008,004.69 in the last quarter[30]. - Net cash flow from financing activities was -111,576,798.97, contrasting with a positive 74,093,533.59 in the previous quarter[30]. Assets and Liabilities - Total assets at the end of Q1 2024 were ¥9,367,444,985.82, down 3.05% from the end of the previous year[8]. - Total liabilities as of Q1 2024 were ¥5,869,833,941.49, a slight decrease from ¥5,957,456,998.09 in Q1 2023[22]. - The company's total non-current assets were RMB 5.9173 billion, down from RMB 6.0703 billion, reflecting a decrease of approximately 2.52%[20]. - The company reported a significant increase in contract liabilities, rising to RMB 199.56 million from RMB 96.86 million, an increase of approximately 106.61%[20]. Shareholder Information - The total number of ordinary shareholders at the end of the reporting period was 23,616[12]. - The largest shareholder, Meike Investment Group Co., Ltd., holds 33.01% of the shares, with a significant portion pledged[12]. - Shareholders' equity attributable to the parent company decreased by 5.64% to ¥3,480,381,720.34[8]. - Total equity attributable to shareholders was ¥3,480,381,720.34 in Q1 2024, down from ¥3,688,273,892.06 in Q1 2023[22]. Operational Strategies - The company is focusing on reducing operational costs and improving cash flow management in response to the declining revenue trend[11]. - The company has repurchased a total of 30.8006 million shares, accounting for 2.08% of the total share capital, with a total expenditure of RMB 74.6098 million[15]. - The company plans to continue its share repurchase program until October 2024, subject to regulatory compliance[15]. Other Financial Metrics - Non-recurring gains and losses amounted to ¥6,458,595.41, primarily due to asset disposal gains and government subsidies[10]. - Research and development expenses for Q1 2024 were ¥23,941,928.67, down 17.6% from ¥29,086,392.73 in Q1 2023[24]. - The company's cash paid for goods and services in Q1 2024 was ¥469,001,258.35, compared to ¥486,616,331.38 in Q1 2023[28]. - Payments to employees amounted to 315,215,948.21, while tax payments were 69,913,875.44, reflecting operational costs[29]. - The company reported a significant increase in cash received from the disposal of fixed assets, totaling 44,168,116.00[29]. - The highest repurchase price of shares was RMB 2.77 per share, while the lowest was RMB 1.97 per share[15]. - The company is not applying new accounting standards or interpretations for the current year[30].

美克国际家居用品股份有限公司 2023 年财务报表审计报告 CAC 证审字[2024]0178 号 中审华会计师事务所（特殊普通合伙） 目 录 | 目 录 | 页 次 | | --- | --- | | 一、审计报告 | 1-4 | | 二、已审财务报表 | | | 合并资产负债表 | 5-6 | | 合并利润表 | 7 | | 合并现金流量表 | 8 | | 合并股东权益变动表 | 9-10 | | 母公司资产负债表 | 11-12 | | 母公司利润表 | 13 | | 母公司现金流量表 | 14 | | 母公司股东权益变动表 | 15-16 | | 三、财务报表附注 | 17-118 | 审计报告 CAC 证审字[2024]0178 号 美克国际家居用品股份有限公司全体股东： 一、审计意见 我们审计了美克国际家居用品股份有限公司（以下简称"美克家居"）财务 报表，包括 2023 年 12 月 31 日的合并及母公司资产负债表，2023 年度的合并及 母公司利润表、合并及母公司现金流量表、合并及母公司股东权益变动表以及相 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， ...