甘肃莫高实业发展股份有限公司 董事会对在任独立董事独立性情况 评估的专项意见 董 事 会 根据中国证券监督管理委员会《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，甘 肃莫高实业发展股份有限公司（以下简称"公司"）董事会 就公司在任独立董事陈垣先生、王森先生、王雷先生的独 立性情况进行评估并出具如下专项意见： 二○二五年四月二十五日 经核查陈垣先生、王森先生、王雷先生的任职经历以及 签署的相关自查文件，上述人员未在公司担任除独立董事 以外的任何职务，也未在公司主要股东公司担任任何职务， 与公司以及主要股东之间不存在利害关系或其他可能妨碍 其进行独立客观判断的关系，不存在影响独立董事独立性 的情况，符合中国证监会《上市公司独立董事管理办法》、 《上海证券交易所上市公司自律监管指引第 1 号——规范 运作》等规定中对独立董事独立性的相关要求。 甘肃莫高实业发展股份有限公司 ...

Financial Performance - The company's operating revenue for Q1 2025 was ¥61,521,839.37, a decrease of 24.08% compared to ¥81,037,098.66 in the same period last year[4] - The net profit attributable to shareholders of the listed company was -¥10,013,195.08, compared to a profit of ¥806,849.51 in the same period last year, indicating a significant loss[4] - The net cash flow from operating activities was -¥36,189,171.44, a decline of 8.69% from -¥33,296,714.86 in the previous year[4] - The company reported a net loss of RMB 102,796,827.34 for the period, worsening from a loss of RMB 92,783,632.26 in the previous period[14] - Net loss for Q1 2025 was ¥10,332,436.29, compared to a net profit of ¥750,043.26 in Q1 2024, representing a significant decline[17] - The company experienced a total comprehensive loss of ¥10,332,436.29 in Q1 2025, reflecting ongoing financial challenges[17] Assets and Liabilities - Total assets at the end of the reporting period were ¥964,372,868.29, down 2.63% from ¥990,461,184.68 at the end of the previous year[5] - As of March 31, 2025, the company's total assets amounted to RMB 964,372,868.29, a decrease from RMB 990,461,184.68 as of December 31, 2024, reflecting a decline of approximately 2.6%[12] - The company's current assets totaled RMB 359,013,659.94, down from RMB 374,902,620.65, indicating a decrease of about 4.2%[13] - Total liabilities decreased to RMB 159,160,758.38 from RMB 174,916,638.48, a reduction of approximately 9.0%[14] - The company's equity attributable to shareholders decreased to RMB 799,606,711.05 from RMB 809,619,906.13, reflecting a decline of about 1.3%[14] - The company's total non-current assets were RMB 605,359,208.35, down from RMB 615,558,564.03, indicating a decrease of about 1.9%[13] Cash Flow and Investments - Cash and cash equivalents decreased to RMB 87,028,637.96 from RMB 123,426,641.19, a decline of approximately 29.4%[12] - Operating cash flow for Q1 2025 was -¥36,189,171.44, compared to -¥33,296,714.86 in Q1 2024, indicating worsening cash flow[20] - Total investment cash outflow for Q1 2025 was ¥121,964.15, significantly lower than ¥5,102,931.34 in Q1 2024, indicating reduced investment activity[21] Expenses and Costs - The company reported a 49.43% decrease in taxes and surcharges due to reduced operating revenue[7] - Sales expenses decreased by 48.19%, reflecting the decline in operating revenue[7] - Total operating costs for Q1 2025 were ¥69,376,898.84, down 12.7% from ¥79,451,485.50 in Q1 2024[16] - Research and development expenses increased to ¥234,581.92 in Q1 2025 from ¥155,629.90 in Q1 2024, reflecting a focus on innovation[16] - Sales expenses decreased to ¥6,943,154.57 in Q1 2025 from ¥13,400,085.32 in Q1 2024, indicating cost-cutting measures[16] Shareholder Information - The top three shareholders hold a combined 35.69% of the company's shares, with Gansu Agricultural Reclamation Group Co., Ltd. holding 16.25%[9] - The company reported a basic and diluted earnings per share of -¥0.0315 for Q1 2025, compared to ¥0.0025 in Q1 2024[17] Accounts Receivable and Inventory - Accounts receivable increased by 35.29% due to higher sales volume in the film business, resulting in a longer collection cycle[7] - Accounts receivable increased to RMB 55,626,390.78 from RMB 41,117,193.37, representing a growth of approximately 35.4%[12] - Inventory rose to RMB 174,201,273.04, compared to RMB 159,894,482.49, marking an increase of about 8.9%[12]

Financial Performance - The company's operating revenue for 2024 reached ¥328,257,957.29, a year-on-year increase of 65.38% compared to ¥198,485,115.86 in 2023[22] - The net profit attributable to shareholders was -¥52,075,334.45, compared to -¥41,438,629.18 in the previous year, indicating a continued loss[22] - The net cash flow from operating activities decreased by ¥49,283,821.54, primarily due to increased raw material purchases[24] - The total assets at the end of 2024 were ¥990,461,184.68, down 3.37% from ¥1,024,952,953.59 at the end of 2023[22] - The company's net assets attributable to shareholders decreased by 7.97% to ¥809,619,906.13 from ¥879,695,227.42 in 2023[22] - The basic earnings per share for 2024 was -¥0.16, compared to -¥0.13 in 2023[23] - The weighted average return on net assets decreased to -6.17% from -4.40% in the previous year[23] Revenue Breakdown - The revenue from biodegradable materials and products increased by 114.56% to ¥110,814,343.03, while wine revenue decreased by 17.41% to ¥60,556,449.21[23] - The pharmaceutical segment's revenue increased by 35.71%, totaling CNY 67,121,145.28, up from CNY 49,459,542.13[29] - Revenue from wine decreased by 17.41% to ¥60,556,449.21, with a gross margin reduction of 5.91 percentage points to 50.50% due to increased fixed costs and packaging material costs[58] - Revenue from biodegradable materials decreased by 23.34% to ¥110,814,343.03, with a gross margin reduction of 2.30 percentage points[58] Product Development and Innovation - The company plans to enhance its product line by developing new biodegradable film products and extending the value chain[30] - The company has developed six types of biodegradable materials and has received various product certifications, contributing to its competitive edge in the market[35] - The company has launched new biodegradable agricultural films and packaging materials, responding to market demand and enhancing its product offerings[41] - The company is focusing on innovation in marketing and product development, particularly in wine quality improvement and biodegradable materials[148] Market Strategy and Expansion - The company is actively pursuing technology innovation projects, including collaborations with local universities and patent applications[51] - The company plans to expand its online sales strategy, focusing on the self-operated Mogao Mall APP and encouraging distributors to strengthen their online platforms[101] - The company is gradually expanding its sales regions outside Gansu as part of its national strategy[97] - The company aims to produce 1,000 tons of Pinot Noir, 500 tons of Golden Jazz, 500 tons of Brandy, and 500 tons of Ice Wine annually, enhancing its core product offerings[112] Governance and Compliance - The company has established a robust governance structure, ensuring compliance with relevant laws and regulations, and enhancing risk management systems[120] - The board of directors has held 9 meetings during the reporting period, improving decision-making levels and governance practices[121] - The company is committed to improving internal controls and information disclosure quality following regulatory feedback[136] - The company has established specialized committees, including the audit committee and the nomination committee, to enhance governance and oversight[143] Risks and Challenges - The company faces various risks as detailed in the annual report, which investors should pay attention to[8] - The company is experiencing intense market competition in both the wine and biodegradable materials sectors, with significant price fluctuations and a fragmented market[116] - The company faces macroeconomic risks in the wine industry, with domestic production still at a low point and impacted by tariff policies[116] - The company is under pressure from rising raw material costs, particularly in wine packaging and transportation[117] Shareholder and Investor Relations - The company actively engages with investors, ensuring fair information disclosure and addressing investor concerns[122] - The controlling shareholder, Gansu Agricultural Reclamation Group, ensures the company's independence in assets, personnel, finance, and operations[123] - The company has committed to maintaining compliance with relevant laws and regulations to ensure operational independence[123] - The company has no plans for significant mergers or acquisitions in the near term, focusing instead on organic growth strategies[123] Environmental and Social Responsibility - The company has a 500-acre low-carbon cultivation technology research application demonstration park to reduce carbon emissions[167] - The company has been disclosing its social responsibility report annually since 2013[168] - The company is actively involved in poverty alleviation and rural revitalization efforts, ensuring no return to poverty for previously impoverished populations[169] - The company invested 862,100 RMB in environmental protection during the reporting period[164]

证券代码：600543 证券简称：莫高股份 公告编号：临 2025-23 甘肃莫高实业发展股份有限公司 关于续聘会计师事务所的公告 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： ●拟续聘会计师事务所名称：大信会计师事务所（特殊普通合伙） 甘肃莫高实业发展股份有限公司（以下简称"公司"）第十一届董事会第二次 会议审议通过了《关于续聘会计师事务所的议案》，拟续聘大信会计师事务所（特 殊普通合伙）为公司 2025 年度财务报告和内部控制审计机构，上述议案尚需提交公 司 2024 年度股东大会审议批准。现将具体情况公告如下： 一、拟聘任会计师事务所的基本情况 （一）机构信息 1、大信会计师事务所（特殊普通合伙） 大信会计师事务所（特殊普通合伙）（以下简称"大信"）成立于 1985 年， 2012 年 3 月转制为特殊普通合伙制事务所，总部位于北京，注册地址为北京市海淀区知 春路 1 号 22 层 2206。大信在全国设有 33 家分支机构，在香港设立了分所，并于 2017 年发起设立了大信国际会计网络，目前拥有美国、 ...

甘肃莫高实业发展股份有限公司 董事会审计委员会对会计师事务所 2024 年度履职情况的评估报告 根据《中华人民共和国公司法》、《中华人民共和国证 券法》、《上市公司治理准则》、《国有企业、上市公司选聘 会计师事务所管理办法》、《上海证券交易所上市公司自律 监管指引第1号—规范运作》和甘肃莫高实业发展股份有限 公司（以下简称"公司"）《公司章程》、《董事会审计委员 会工作细则》等规定和要求，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 会对会计师事务所2024年度履行监督职责的情况评估如下： 一、2024年度年审会计师事务所基本情况 （一）会计师事务所基本情况 公司于2024年3月28日召开的第十届监事会第十一会议 审议通过续聘大信会计师事务所（特殊普通合伙）为公司 2024年度财务报告和内部控制审计机构。 机构名称：大信会计师事务所（特殊普通合伙） 成立日期：2012年3月6日 组织形式：特殊普通合伙企业 注册地址：北京市海淀区知春路1号22层2206号 首席合伙人：谢泽敏先生 大信会计师事务所（特殊普通合伙）审计涉及的主要 行业包括制造业，信息传输、软件和信息技术服务业，电 ...

甘肃莫高实业发展股份有限公司 对会计师事务所 2024 年度履职情况的 评估报告 甘肃莫高实业发展股份有限公司（以下简称"公司"） 聘请大信会计师事务所（特殊普通合伙）（以下简称"大 信"）作为公司2024年度财务报告及内部控制审计机构。根 据财政部、国资委及证监会颁布的《国有企业、上市公司 选聘会计师事务所管理办法》等相关规定，公司对大信 2024年度审计过程中的履职情况进行评估。经评估，公司 认为大信资质等方面合规有效，履职保持独立性，勤勉尽 责，公允表达意见，具体情况如下： 一、资质条件 机构名称：大信会计师事务所（特殊普通合伙） 成立日期：2012年3月6日 组织形式：特殊普通合伙企业 注册地址：北京市海淀区知春路1号22层2206号 首席合伙人：谢泽敏先生 大信审计涉及的主要行业包括制造业，信息传输、软 件和信息技术服务业，电力、热力、燃气及水生产和供应 业，科学研究和技术服务业、水利、环境和公共设施管理 业等。截止2024年12月31日，大信合伙人175人，注册会计 师1031人。注册会计师中，超过500人签署过证券服务业务 审计报告。 二、执业记录 1.基本信息 签字项目合伙人：张有全，中国注册 ...

甘肃莫高实业发展股份 有限公司 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） 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 大信专审字[2025]第 9-00109 号 大信会计师事务所（特殊普通合伙） WUYIGE CERTIFIED PUBLIC ACCOUNTANTS LLP. WUYIGE Certified Public Accountants LLP Room 2206 22/F. Xuevuan International Tower No.1 Zhichun Road, Haidian Dist. Beijing, China, 100083 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 一、管理层和治理层的责任 按照中国证券监督管理委员会等四部门联合发布的《上市公司监管指引第 8 号 -- 上 市公司资金往来、对外担保的监管要求》的规定,编制非经营性资金占用及其他关联资金往 来情况汇总表,确保其真实、准确、完整是贵公司管理层的责任。 治理层负责监督贵公司非经营性资金占用及其他关联资金往来情况汇总表编制 ...

甘肃莫高实业发展股份有限公司 担保情况专项说明 大信专审字[2025]第 9-00110 号 大信会计师事务所（特殊普通合伙） WUYIGE CERTIFIED PUBLIC ACCOUNTANTS LLP. 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） 关于甘肃莫高实业发展股份有限公司 担保情况之专项说明 甘肃莫高实业发展股份有限公司全体股东: 我们接受委托,审计了甘肃莫高实业发展股份有限公司(以下简称"莫高股 份")2024年年度财务报表,并出具了大信审字[2025]第 9-00252 号标准无保留 意见的审计报告。在审计过程中,我们按照中国注册会计师审计准则、中国证券 监督管理委员会和中国银行业监督管理委员会于 2005 年 11 月 14 日共同下发的 "关于规范上市公司对外担保行为的通知"的要求,对莫高股份存在的对外担保 事项予以了关注。 下列资料和数据均摘自莫高股份 2024年度财务会计资料,除了为莫高股份 出具 2024年度财务报表审计报告而实施的审计程序外,我们并未对上述相关事 项涉及的资料和数据实施其他额外的审计程序。 一、担保情况 ...

公司代码：600543 公司简称：莫高股份 甘肃莫高实业发展股份有限公司 2024年度内部控制评价报告 甘肃莫高实业发展股份有限公司全体股东： 根据《企业内部控制基本规范》及其配套指引的规定和其他内部控制监管要求（以下简称企业内部 控制规范体系），结合本公司（以下简称公司）内部控制制度和评价办法，在内部控制日常监督和专项 监督的基础上，我们对公司2024年12月31日（内部控制评价报告基准日）的内部控制有效性进行了评价。 一. 重要声明 按照企业内部控制规范体系的规定，建立健全和有效实施内部控制，评价其有效性，并如实披露内 部控制评价报告是公司董事会的责任。监事会对董事会建立和实施内部控制进行监督。经理层负责组织 领导企业内部控制的日常运行。公司董事会、监事会及董事、监事、高级管理人员保证本报告内容不存 在任何虚假记载、误导性陈述或重大遗漏，并对报告内容的真实性、准确性和完整性承担个别及连带法 律责任。 公司内部控制的目标是合理保证经营管理合法合规、资产安全、财务报告及相关信息真实完整，提 高经营效率和效果，促进实现发展战略。由于内部控制存在的固有局限性，故仅能为实现上述目标提供 合理保证。此外，由于情况的变 ...