西藏珠峰资源股份有限公司 关于公司董事辞职的公告 证券代码：600338 证券简称：西藏珠峰 公告编号：2024-074 根据《中华人民共和国公司法》（以下简称"《公司法》"）《上海证券交 易所上市公司自律监管指引第 1 号——规范运作》及《公司章程》的相关规定， 杨红军先生的辞职未导致公司董事会成员人数低于法定最低人数，不会影响公司 董事会正常运作，杨红军先生的辞职申请自书面辞职信送达公司董事会之日起生 效。公司将根据《公司法》《公司章程》等相关规定，按照法定程序完成董事补 选工作。公司董事会对杨红军先生在任职期间为公司做出的贡献表示衷心的感 谢! 特此公告。 西藏珠峰资源股份有限公司 董 事 会 2024 年 9 月 19 日 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。 西藏珠峰资源股份有限公司（以下简称"公司"）董事会于 2024 年 9 月 13 日收到董事杨红军先生的书面辞职信： 杨红军先生因个人工作原因申请辞去公司第九届董事会非独立董事、董事会 战略与可持续发展(ESG)委员会委员、董事会审计委员会委员职务。辞 ...

Financial Performance - The company's operating revenue for the first half of 2024 was approximately ¥731.20 million, a decrease of 21.60% compared to the same period last year[16]. - The net profit attributable to shareholders of the listed company reached approximately ¥127.96 million, representing a significant increase of 104.34% year-on-year[16]. - The net profit after deducting non-recurring gains and losses was approximately ¥127.56 million, up by 69.99% compared to the previous year[17]. - The net cash flow from operating activities was negative at approximately -¥6.80 million, a decline of 102.77% compared to the same period last year[17]. - The total assets at the end of the reporting period were approximately ¥5.82 billion, an increase of 6.08% from the end of the previous year[17]. - The net assets attributable to shareholders of the listed company were approximately ¥3.48 billion, reflecting a growth of 9.35% compared to the end of the previous year[17]. - Basic earnings per share for the reporting period increased by 104.34% to CNY 0.1400 compared to CNY 0.0685 in the same period last year[18]. - Diluted earnings per share also rose by 104.34% to CNY 0.1400 from CNY 0.0685 year-on-year[18]. - The weighted average return on equity increased by 2.17 percentage points to 3.94% from 1.77% in the previous year[18]. - The return on equity after deducting non-recurring gains and losses increased by 1.81 percentage points to 3.93% from 2.12% year-on-year[18]. Commodity Prices - The average LME lead price for the first half of 2024 was USD 2,148.55 per ton, up 0.93% year-on-year[22]. - The average LME zinc price for the first half of 2024 was USD 2,674.41 per ton, an increase of 1.01% year-on-year[24]. - The average LME copper price for the first half of 2024 was USD 9,200.70 per ton, reflecting an 8.03% increase compared to the previous year[25]. - The company anticipates that the LME lead price will fluctuate between USD 2,000 and USD 2,400 per ton in the second half of 2024[22]. - The company expects the LME zinc price to range between USD 2,800 and USD 3,250 per ton in the second half of 2024[24]. - The company predicts that the copper price will fluctuate between USD 9,250 and USD 10,000 per ton in the third quarter of 2024[25]. - In the first half of 2024, lithium carbonate prices averaged 105,400 RMB/ton, a decrease of 33.52% compared to the previous year's average[26]. Mining and Resource Development - The company's mining rights include 73.86 million tons of lead, zinc, copper, and silver resources, with an additional 9.37 million tons under exploration rights[26]. - The company is implementing a 2 million ton capacity expansion project and a smelting industry chain extension project[26]. - The Anghelas lithium salt lake project in Argentina has a lithium resource of 2.05 million tons of lithium carbonate equivalent, with an average lithium concentration of 479 mg/L[27]. - The company aims to establish a lithium production capacity of 30,000 tons per year at the Anghelas project, leveraging advanced lithium extraction technology[28]. - The company holds a competitive advantage in the mining sector, accounting for approximately 50% of the total output value of the mining industry in its home country[26]. - The company is positioned as a key player in the lithium resource industry, with significant projects in Argentina's lithium triangle[27]. - The company is focused on international resource development, leveraging years of experience in overseas mining operations[28]. Operational Efficiency and Management - The company is transitioning to an internal economic responsibility-based self-operated mining model, aiming to enhance production efficiency[30]. - The company plans to improve mining production through enhanced management and technology, aiming to reverse the current low production situation[30]. - The company is actively developing lithium salt products in Argentina, focusing on optimizing technology and reducing costs[30]. - The company has strengthened its human resource reserves for lithium salt lake development in Argentina[30]. - The company is implementing measures to improve procurement efficiency and reduce costs related to materials and supplies[30]. - The company has a comprehensive operational management system that maintains low operating costs, enhancing its resilience to market fluctuations[28]. Financial Position and Cash Flow - The company's cash and cash equivalents increased by 91.63% to ¥41,443,200.54, reflecting improved sales revenue and controlled operating expenses[35]. - Accounts receivable rose by 99.68% to ¥68,818,322.60, driven by increased revenue from Tazhong Mining due to higher prices of fine powder[35]. - The company's overseas assets amounted to ¥562,566.94 million, accounting for 96.60% of total assets[36]. - The company has pledged its 30% equity in Tazhong Mining as collateral for a loan of USD 17 million from domestic financial institutions[39]. - The company has completed the capital increase process for its Argentine lithium and potassium project, with a total contribution of 16,466,166.12 USD[45]. - The company is actively addressing liquidity risks by reducing non-essential capital expenditures and seeking resource project collaborations[44]. Regulatory Compliance and Governance - The company received a warning letter from the Tibet Securities Regulatory Bureau on April 17, 2024, due to delayed disclosure of the share freeze, which violated multiple disclosure regulations[56]. - The chairman, Huang Jianrong, was held primarily responsible for obstructing the company's disclosure obligations, resulting in a warning letter from the regulatory authority[56]. - The company’s controlling shareholder, Tachen International, held 349,663,552 shares, accounting for 38.25% of the total share capital, which was frozen on July 13, 2021[5]. - The company’s internal control over information disclosure was criticized for being merely formal, leading to regulatory actions against its executives[7]. - The company is under increased regulatory oversight due to repeated failures in information disclosure and compliance with relevant regulations[6]. - The company has implemented measures to enhance compliance awareness and improve information disclosure practices, including training for management and relevant personnel[60]. Shareholder and Capital Structure - The total number of ordinary shareholders as of the end of the reporting period is 112,072[72]. - The largest shareholder, China Global New Technology Import and Export Co., Ltd., holds 4.91% of the shares, totaling 44,864,380 shares[72]. - The second-largest shareholder, Sichuan Trust Co., Ltd., holds 4.76% of the shares, totaling 43,534,884 shares[72]. - The company has not reported any changes in its total share capital or share structure during the reporting period[71]. - The company has initiated a long-term employee stock ownership plan, with 16 participants contributing a total of RMB 22.5 million, supported by a special incentive fund of RMB 22.5 million from the company[51]. Tax and Legal Matters - The company has a VAT tax rate of 13.00% and a corporate income tax rate of 25.00% applicable to its domestic operations[175]. - The company received a regulatory warning from the Tibet Securities Regulatory Bureau regarding a cumulative related party transaction amount exceeding the approved limit in 2016, totaling CNY 53.63 million[61]. - The estimated total amount of daily related party transactions for 2024 is projected to be CNY 13.1 million, an increase from the previously estimated CNY 12.65 million[61]. Accounting and Financial Reporting - The company operates under the continuous operation basis and adheres to the accounting standards set by the Ministry of Finance[106]. - The financial statements are prepared based on the accrual basis of accounting, reflecting the actual transactions and events[107]. - The company’s financial reports comply with the disclosure requirements of the China Securities Regulatory Commission[110]. - The company recognizes revenue when the customer obtains control of the goods, which occurs when the contract is approved and obligations are fulfilled[164]. - The company measures expected liabilities based on the best estimate of expenditures required to fulfill current obligations[163].

Financial Performance - The company's operating revenue decreased by 25.56% year-on-year to approximately CNY 1.47 billion in 2023[1]. - Net profit attributable to shareholders was a loss of approximately CNY 215.35 million, a decline of 152.28% compared to the previous year[1]. - The net cash flow from operating activities fell by 61.34% to approximately CNY 298.64 million[1]. - Basic earnings per share were -CNY 0.2356, a decrease of 152.30% compared to the previous year[1]. - The weighted average return on net assets dropped by 19.62 percentage points to -6.43%[1]. - The net assets attributable to shareholders decreased by 8.03% to approximately CNY 3.18 billion[1]. - The company reported a significant decline in net profit after deducting non-recurring gains and losses, with a loss of approximately CNY 228.38 million[1]. - The total equity attributable to the parent company at the end of 2023 was approximately CNY 2.71 billion, with a decrease of CNY 1.13 billion in other comprehensive income[79]. - The company reported a total comprehensive income of CNY 293.43 million for the year 2023[80]. - The total comprehensive income for the period was -280,996,736.64, highlighting a loss in overall financial performance[200]. Asset and Equity Management - The total assets increased by 2.99% year-on-year to approximately CNY 5.49 billion[1]. - The total equity attributable to the parent company was approximately 3.46 billion, with a decrease of about 236.43 million during the current period[193]. - The total equity at the end of the current period is 2,831,266,615.25, showing a decline from the previous year[200]. - The retained earnings at the end of the period were approximately 3.03 billion, reflecting a decrease of 215.35 million compared to the previous period[193]. - The total equity attributable to minority shareholders was -181.54 thousand, indicating a slight decrease[199]. Operational Strategy and Development - The company plans to focus on new product development and market expansion strategies in the upcoming fiscal year[1]. - The company is exploring potential mergers and acquisitions to enhance its market position and operational efficiency[1]. - The company is actively developing lithium salt lake projects in Argentina, with a planned annual production capacity of 30,000 tons of lithium carbonate equivalent[46]. - The company is conducting exploration and development work on the Arizaro lithium project, which is the largest undeveloped salt lake in South America[46]. - The company is focused on the development of lithium and potassium resources in the South American "lithium triangle" region[46]. - The company has shifted its focus towards lithium elements as a new profit growth point to mitigate the cyclical fluctuations in the industry[71]. Market Conditions and Pricing - In 2023, the average price of LME zinc decreased by 23.91%, lead by 0.56%, and copper by 3.63%, while silver increased by 7.45% compared to the previous year[60]. - The average price of lithium carbonate (99.5% battery grade) dropped by 46.36% in 2023 compared to the previous year[61]. - Zinc consumption is expected to grow until 2030, driven by demand in sectors such as automotive and renewable energy[63]. - Lead prices have seen significant increases in 2023, although long-term demand remains uncertain due to competition from lithium batteries[63]. - Lithium carbonate prices have experienced significant volatility, with a notable decline in 2023 due to oversupply and reduced demand from the electric vehicle market[63]. Compliance and Governance - The company has received a standard unqualified audit report from its auditing firm[25]. - The company has completed the internal control audit with a standard unqualified report issued by the auditing firm[87]. - The company has faced regulatory scrutiny and has taken corrective measures to address compliance issues identified during inspections[96]. - The company emphasizes the importance of timely and accurate information disclosure to protect shareholder interests and comply with regulations[116]. - The independent directors have reviewed the appointment materials and confirmed that the proposed auditor meets the necessary qualifications and independence requirements for the 2023 audit[114]. Shareholder and Capital Management - The company did not declare cash dividends or stock bonuses for 2023 due to reported losses[35]. - The company has not distributed any cash dividends or stock bonuses for the fiscal year 2022, with plans to retain undistributed profits for future allocation[82]. - The company aims to maintain a cash dividend policy that ensures at least 30% of the average distributable profits over the last three years are distributed, contingent on profitability and cash flow[82]. - The total amount of guarantees provided by the company and its subsidiaries to subsidiaries during the reporting period was 12,040.59 thousand RMB[102]. - The total guarantee amount (including guarantees to subsidiaries) at the end of the reporting period was 112,873.4 thousand RMB, accounting for 35.45% of the company's net assets[102]. Resource Management and Production - The company has a significant resource advantage with one of the largest lead-zinc mines in Asia, ensuring stable customer relationships and cost control[46]. - The company’s mining operations have a processing capacity of 4 million tons per year and a smelting capacity of 50,000 tons of crude lead annually[60]. - The company achieved a mining volume of 2.2696 million tons, with a metal output of 37,800 tons of lead, 45,100 tons of zinc, and 890 tons of copper[67]. - The company has a lithium resource of 2.05 million tons of lithium carbonate equivalent in Argentina, with a projected capacity of 30,000 tons per year for the Anjeles salt lake project by 2024[68]. - The company completed the environmental assessment for the Anjeles project in August 2023, and is preparing for a 30,000 tons per year capacity scale adjustment by February 2024[67].

Financial Adjustments - The correction of accounting errors has impacted the consolidated balance sheet, profit and cash flow statements for the fiscal year 2023, with total assets adjusted from ¥5,491,698,743.54 to ¥5,489,892,061.17, a decrease of ¥1,806,682.37[6] - Other receivables were adjusted from ¥24,547,812.68 to ¥22,429,446.48, a decrease of ¥2,118,366.20[6] - The net cash flow from operating activities was revised from ¥388,708,159.34 to ¥298,635,315.97, a decrease of ¥90,072,843.37[8] - The net profit for 2023 was adjusted from ¥-219,742,251.32 to ¥-221,385,605.97, a decrease of ¥1,643,354.65[17] - The weighted average return on equity was adjusted from -6.38% to -6.43%, reflecting a decrease of 0.05%[26] - The basic earnings per share was adjusted from -0.2338 to -0.2356, a decrease of ¥0.0018[19] - The diluted earnings per share was also adjusted from -0.2338 to -0.2356, a decrease of ¥0.0018[19] - The total liabilities and equity were adjusted from ¥5,491,698,743.54 to ¥5,489,892,061.17, a decrease of ¥1,806,682.37[6] - The cash flow from financing activities was revised from ¥-28,858,273.81 to ¥61,214,569.56, an increase of ¥90,072,843.37[8] Impact of Accounting Errors - The company confirmed that the accounting error correction does not have a widespread impact on the financial statements and will not change the previously disclosed profit or loss nature for 2023[15]

中审亚太会计师事务所（特殊普通合伙） China Audit Asia Pacific Certified Public Accountants LLP 关于西藏珠峰资源股份有限公司 上海证券交易所对公司 2023 年年度报告的 信息披露监管工作函的回复 中国·北京 BEIJING CHINA 关于西藏珠峰资源股份有限公司 上海证券交易所对公司 2023 年年度报告的 信息披露监管工作函的回复 中审亚太审字(2024)007449 号 上海证券交易所： 2024 年 5 月 29 日，上海证券交易所出具了《关于西藏珠峰资源股份有限公 司 2023 年年度报告的信息披露监管工作函》（上证公函[2024] 0666 号）（以下 简称"问询函"），我们作为西藏珠峰资源股份有限公司（以下简称"西藏珠峰"） 2023 年度财务报表的审计机构，对问询函中需要本所回复的相关问题履行了核 查程序，现将核查情况说明如下： 一、关于生产经营 1.年报及 2024 年一季报显示，2023 年度公司实现营业收入 14.68 亿元，同 比下降 25.56%，实现扣非净利润-2.27 亿元，同比下降 149.28%。分季度来看， 202 ...

西藏珠峰资源股份有限公司 证券代码：600338 证券简称：西藏珠峰 公告编号：2024-069 会议以记名投票表决方式，审议通过了以下议案： 《关于公司 2023 年年度报告会计差错更正的议案》 经审议，监事会认为：公司本次对 2023 年年度报告中的会计差错进行更正， 符合《企业会计准则第 28 号——会计政策、会计估计变更及差错更正》和《公 开发行证券的公司信息披露编报规则第 19 号——财务信息的更正及相关披露》 等相关规定，能够更加客观、公允地反映公司的财务状况和经营成果，不存在损 害公司及股东利益的情形，同意对 2023 年年度报告的会计差错进行更正。 具体内容详见公司于同日在上海证券交易所网站（www.sse.com.cn）披露的 《关于公司 2023 年年度报告会计差错更正的公告》（公告编号：2024-071）。 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。 一、监事会会议召开情况 1、西藏珠峰资源股份有限公司（以下简称"公司"）第九届监事会第二次会 议通知于 2024 年 7 ...

中审亚太会计师事务所（特殊普通合伙） China Audit Asia Pacific Certified Public Accountants LLP 关于西藏珠峰资源股份有限公司 前期会计差错更正 专项说明的鉴证报告 中国·北京 BEIJING CHINA 我们接受委托，对后附的西藏珠峰资源股份有限公司（以下简称"西藏珠峰 公司"）管理层编制的《前期会计差错更正专项说明》（以下简称"专项说明"） 执行合理保证的鉴证业务。 一、 管理层的责任 根据《企业会计准则第28号——会计政策、会计估计变更和差错更正》、中 国证券监督管理委员会《公开发行证券的公司信息披露编制规则第19号——财务 信息的更正及相关披露》等相关规定编制专项说明是西藏珠峰公司管理层的责 任，这种责任包括：（1）识别前期会计差错，对已识别的前期会计差错进行适 当的更正处理，确保更正后的会计处理符合会计准则的相关规定；（2）真实、 准确、合法、完整的编制和披露专项说明。 治理层负责监督西藏珠峰公司的专项说明的编制报告过程。 二、注册会计师的责任 中审亚太会计师事务所（特殊普通合伙） China Audit Asia Pacific Certif ...

证券代码：600338 证券简称：西藏珠峰 公告编号：2024-072 西藏珠峰资源股份有限公司 关于增加公司 2024 年度预计日常关联交易事项的公告 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： ●日常关联交易对公司的影响：本次增加公司 2024 年度预计日常关联交易 事项，是因正常生产经营需要而发生的，有利于双方的资源共享、优势互补，有 利于公司和股东利益的最大化。 1、2024 年 4 月 28 日,公司召开的第八届董事会第二十六次会议审议通过了 《公司 2024 年度预计日常关联交易事项的议案》，关联董事黄建荣先生回避未参 与本议案的表决。 2、2024 年 7 月 15 日，公司召开的第九届董事会独立董事第一次专门会议 审议通过了《关于增加公司 2024 年度预计日常关联交易事项的议案》，并发表如 下审核意见：本次增加 2024 年度预计日常关联交易是公司因正常生产经营需要 而发生的，公司与关联方发生关联交易的价格是以公允的市场价格和交易条件， 公平、合理地确定交易金额，交易方案及决策程序符合《公 ...

证券代码：600338 证券简称：西藏珠峰 公告编号：2024-073 西藏珠峰资源股份有限公司 关于上海证券交易所对公司 2023 年年度报告 的信息披露监管工作函的回复公告 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。 西藏珠峰资源股份有限公司（以下简称"西藏珠峰"或"公司"）于近日收 到上海证券交易所上市公司管理二部下发的《关于西藏珠峰资源股份有限公司 2023 年年度报告的信息披露监管工作函》（上证公函[2024] 0666 号）（以下简称 "《工作函》"），经公司认真研究、核查后予以回复。现就回复内容公告如下（如 无特别说明，本回复中使用的简称或名词释义与公司《2023 年年度报告》一致， 部分合计数若与各明细数之和存在尾数差异，系为四舍五入所致）： 一、关于生产经营 1.年报及 2024 年一季报显示，2023 年度公司实现营业收入 14.68 亿元，同 比下降 25.56%，实现扣非净利润-2.27 亿元，同比下降 149.28%。分季度来看， 2023 年一至四季度分别实现营业收入 5.03 亿元、4.29 ...

中审亚太会计师事务所（特殊普通合伙） China Audit Asia Pacific Certified Public Accountants LLP 中审亚太审字（2024）007376 号 西藏珠峰资源股份有限公司全体股东： 关于西藏珠峰资源股份有限公司 非经营性资金占用及其他关联资金往来情况 汇总表的专项审核报告 中国·北京 BEIJING CHINA 目 录 | | | 中审亚太会计师事务所（特殊普通合伙） China Audit Asia Pacific Certified Public Accountants LLP 关于西藏珠峰资源股份有限公司 非经营性资金占用及其他关联资金往来情况汇总表 的专项审核报告 我们接受委托，在审计了西藏珠峰资源股份有限公司（以下简称西藏珠峰"） 2023 年 12 月 31 日的合并资产负债表，2023 年度的合并利润表、合并现金流 量表和合并股东权益变动表以及财务报表附注的基础上，对后附的《上市公司 2023 年度非经营性资金占用及其他关联资金往来的情况汇总表》（以下简称"汇 总表"）进行了专项审核。 按照中国证券监督管理委员会印发的《上市公司监管指引第 8 号 ...