中国黄金集团黄金珠宝股份有限公司 内部控制审计报告 天 职 业 字 [2024]34767 号 录 目 内部控制审计报告— 您可使用手机"打一打"或进入"注册会计师行业统一监管平台（http://www.blogs.co）"进行论 您可使用手机"打一打"或进入"注册会计师行业统一监管平台（http://ac.mo.net）"进行评论 " -1 内部控制审计报告 天职业字[2024]34767 号 中国黄金集团黄金珠宝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,我们审计了中 国黄金集团黄金珠宝股份有限公司(以下简称中国黄金公司)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 我们认为,中国黄金公司于 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。 内部控制审计报告（续） 天职业字[2024]34767 号 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，并评价其有效性是中国黄金公司董事会的责任。 二 ...

Financial Performance - In Q1 2024, the company's operating revenue reached ¥18,250,656,107.52, representing a year-on-year increase of 13.08%[14] - The net profit attributable to shareholders was ¥363,255,253.39, reflecting a growth of 21.09% compared to the same period last year[14] - The net profit attributable to shareholders after deducting non-recurring gains and losses was ¥369,110,634.83, which is an increase of 33.21% year-on-year[14] - The basic earnings per share for the quarter was ¥0.22, marking a 22.22% increase from the previous year[14] - Total revenue for Q1 2024 reached ¥18,250,656,107.52, an increase of 13.1% compared to ¥16,139,408,860.54 in Q1 2023[28] - Net profit for Q1 2024 was ¥364,744,950.11, representing a 21.1% increase from ¥301,077,063.69 in Q1 2023[30] - The total comprehensive income for Q1 2024 was ¥364,744,950.11, compared to ¥301,042,708.26 in Q1 2023[31] Assets and Liabilities - The total assets at the end of Q1 2024 amounted to ¥13,528,793,442.79, up 3.19% from the end of the previous year[15] - Total liabilities as of March 31, 2024, were RMB 5,692,787,525.46, slightly up from RMB 5,639,019,764.80 at the end of 2023, representing a marginal increase of 0.9%[26] - The company's equity attributable to shareholders rose to RMB 7,746,833,365.68 from RMB 7,383,578,112.29, marking an increase of approximately 4.9%[26] - The total liabilities to equity ratio as of March 31, 2024, was approximately 0.73, indicating a stable leverage position compared to the previous period[26] Cash Flow - The net cash flow from operating activities was reported at ¥1,094,364,860.17, with no applicable year-on-year comparison[14] - Cash flow from operating activities in Q1 2024 was ¥19,454,649,967.45, an increase from ¥15,266,524,945.56 in Q1 2023[31] - Operating cash inflow totaled approximately CNY 19.54 billion, an increase from CNY 15.35 billion year-over-year[37] - Net cash flow from operating activities was CNY 1.09 billion, a significant improvement from a negative CNY 1.23 billion in the same period last year[37] - The company reported a net cash increase of ¥1,065,307,738.70 in Q1 2024, contrasting with a decrease of ¥1,416,598,473.69 in Q1 2023[34] Shareholder Information - The company reported a total of 85,606 common shareholders at the end of the reporting period[17] Operational Efficiency - The company experienced a significant increase in gold jewelry sales volume, contributing to the rise in gross profit and net profit[14] - The company is focused on improving cash flow management and operational efficiency moving forward[39] Other Financial Metrics - The weighted average return on equity was 4.80%, an increase of 0.56 percentage points year-on-year[14] - The company incurred R&D expenses of ¥3,054,943.14 in Q1 2024, a decrease of 55.5% from ¥6,849,517.55 in Q1 2023[30] - Financial expenses in Q1 2024 were ¥12,368,393.19, up from ¥5,672,545.71 in Q1 2023[30] - The company's cash and cash equivalents reached RMB 7,159,207,518.94, compared to RMB 6,033,027,834.70 at the end of 2023, indicating an increase of about 18.6%[23] - Accounts receivable decreased to RMB 799,282,925.86 from RMB 1,236,560,158.22, a decline of about 35.4%[21] - Inventory stood at RMB 4,276,109,537.78, down from RMB 4,484,296,515.63, reflecting a decrease of approximately 4.6%[21] - The total current assets amounted to RMB 12,821,049,266.72, an increase from RMB 12,407,512,049.36, which is a growth of about 3.3%[21] - The total non-current assets amounted to RMB 707,744,176.07, slightly up from RMB 702,768,682.66, indicating a growth of around 0.4%[25] - The company’s retained earnings increased to RMB 3,413,021,587.49 from RMB 3,049,766,334.10, showing a growth of approximately 11.9%[26]

您可使用手机"打一扫"或进入"注册会计师行业统一监管平台（http://ac.not.gover.cn）"进行评论 您可使用手机"打一扫"或进入"注册会计师行业统一监管平台（http://ac.cn/）"进行评论 控股股东及其他关联方资金占用情况的专项说明 中国黄金集团黄金珠宝股份有限公司 控 股 股 东 及 其 他 关 联 方 资 金 占 用 情 况 的 专 项 说 明 天 职 业 字 [2024]30585-2 号 m 录 控股股东及其他关联方资金占用情况的专项说明- -1 中国注册会计师: 中国注册会计师: 天职业字[2024]30585-2 号 中国黄金集团黄金珠宝股份有限公司董事会: 我们审计了中国黄金集团黄金珠宝股份有限公司(以下简称"中国黄金公司")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财务报表附注,并于2021年4月25日签署 了标准无保留意见的审计报告。 根据中国证监会、公安部、国资委、中国银保监会《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》和证券交 ...

Financial Performance - As of the end of 2023, the net profit from operating activities reached 1,576,677,301.17 CNY, an increase of 32.14% compared to the previous year [25]. - The company's operating revenue for 2023 reached ¥56.36 billion, representing a 19.61% increase compared to ¥47.12 billion in 2022 [46]. - Net profit attributable to shareholders for 2023 was ¥973.48 million, up 27.20% from ¥765.33 million in 2022 [46]. - Basic earnings per share for 2023 increased to ¥0.58, a 26.09% rise from ¥0.46 in 2022 [48]. - The weighted average return on equity for 2023 was 13.61%, an increase of 2.25 percentage points from 11.36% in 2022 [48]. - The company's operating revenue for 2023 reached ¥16,139,408,860.54, an increase from ¥13,428,084,004.13 in 2022, representing a growth of approximately 20.2% [57]. - Net profit attributable to shareholders for 2023 was ¥299,991,808.51, compared to ¥237,029,292.60 in 2022, reflecting a year-over-year increase of about 26.5% [57]. - The net profit after deducting non-recurring gains and losses was ¥277,081,516.71 in 2023, up from ¥225,886,627.12 in 2022, indicating a growth of approximately 22.7% [57]. Assets and Liabilities - The total assets of the company at the end of 2023 amounted to 13,110,280,732.02 CNY, reflecting a growth of 12.73% year-on-year [25]. - The net assets attributable to shareholders reached 7,383,578,112.29 CNY, representing a 6.73% increase from the previous year [25]. - Total liabilities rose to ¥5,639,019,764.80, up from ¥4,628,460,085.38, indicating a year-over-year increase of about 21.83% [67]. - Current assets totaled ¥6,228,352,372.07, an increase of 12.66% from ¥5,528,781,858.71 in the previous year [68]. - Cash and cash equivalents at the end of the period were ¥4,008,534,345.49, compared to ¥3,551,717,882.20, reflecting a net increase of approximately 12.83% [75]. - The company’s inventory increased to ¥1,537,159,604.72, up from ¥1,255,426,591.24, representing a growth of approximately 22.47% [68]. - The total accounts receivable at the end of the period amounted to ¥1,408,609,935.66, an increase from ¥1,318,945,063.15 at the beginning of the period, reflecting a growth of approximately 6.8% [178]. Cash Flow - The net cash flow from operating activities was negative at -¥1,226,892,738.30 in 2023, a decline from -¥615,742,327.37 in 2022 [57]. - The company reported a net cash outflow from financing activities of ¥566,021,416.20, compared to a net outflow of ¥446,673,052.51 in the previous year [75]. - The company’s total cash and cash equivalents at the beginning of the period were ¥3,551,717,882.20, compared to ¥3,839,932,341.07, reflecting a decrease of about 7.48% [75]. Dividend and Profit Distribution - The company plans to distribute a cash dividend of 4.50 CNY per 10 shares (including tax), totaling 756,000,000 CNY, which accounts for 77.66% of the net profit attributable to shareholders [12]. - The company reported a profit distribution to owners (or shareholders) amounting to 403,055.67 million, which is a reduction of 403,055.67 million compared to the previous year [88]. Audit and Compliance - The company has received a standard unqualified audit report from Tianzhi International Accounting Firm [11]. - The board of directors and management have guaranteed the authenticity, accuracy, and completeness of the annual report [10]. - The company’s financial statements comply with the requirements of accounting standards, accurately reflecting its financial position and operating results [92]. - The company emphasizes that forward-looking statements do not constitute substantive commitments to investors, highlighting the importance of investment risk awareness [36]. Market and Business Strategy - The company successfully expanded its franchise business, achieving new store openings in key locations such as Changsha and Wuhan [52]. - E-commerce operations have been established in Changsha, enhancing online sales strategies and partnerships with major platforms [52]. - The company has deepened cross-industry collaborations, successfully completing projects like the "Guimao Year" gold stamp and the fifth set of zodiac gold projects [52]. - The company is focusing on product upgrade strategies to enhance brand management and customer experience [54][55]. - The company has implemented a comprehensive recovery service for precious metals, enhancing its market presence and customer engagement [53]. - The company plans to continue expanding its market presence and improving operational efficiency through strategic partnerships and innovative business models [52]. Inventory and Receivables Management - The company has recognized a total bad debt provision of ¥122,214,132.99, with a 100% provision rate for several accounts due to expected uncollectibility [180]. - The aging analysis of accounts receivable shows that 40.47% of the total is within one year, while 46.71% is over three years [167]. - The company is focusing on improving its collection processes to reduce the amount of receivables that require a bad debt provision [182]. - The overall financial health appears stable, with a focus on managing receivables and prepayments effectively to support future growth [199]. Shareholding and Control - The controlling shareholder of the company is China National Gold Group Corporation, holding 38.46% of the shares [147]. - The actual controller of the company is the State-owned Assets Supervision and Administration Commission of the State Council [148]. - The company has no significant changes in control during the reporting period [148]. - The company does not have any pledged shares exceeding 80% of the total shares held by the controlling shareholder [149].

一、聘请会计师事务所基本情况 （一）会计师事务所基本情况。 中国黄金集团黄金珠宝股份有限公司 2023 年度会计师事务所履职情况评估报告 中国黄金集团黄金珠宝股份有限公司（以下简称"公司"） 聘请天职国际会计师事务所（特殊普通合伙）（以下简称"天 职国际"）作为公司 2023 年度财务报告和内部控制的审计 机构。 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》，公司对天职国际在 2023 年度的审计 工作情况进行了评估，具体情况如下： 天职国际成立于 2012 年 3 月 5 日，注册地址为北京市 海淀区车公庄西路 19 号 68 号楼 A-1 和 A-5 区域，首席合伙 人为邱靖之，拥有财政部颁发的会计师事务所执业证书。截 至 2022 年末，天职国际合伙人 85 名，注册会计师 1,061 名， 签署过证券服务业务审计报告的注册会计师超过 347 人。 天职国际 2022 年度业务收入 31.22 亿元，其中审计业 务收入 25.18 亿元，证券业务收入 12.03 亿元。2022 年年报 上市公司审计客户 248 家，主要行业包 ...

证券代码：600916 证券简称：中国黄金 公告编号：2024-019 中国黄金集团黄金珠宝股份有限公司 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： ●拟聘任的会计师事务所名称：天职国际会计师事务所(特殊普通合伙)（以 下简称"天职国际"）。 中国黄金集团黄金珠宝股份有限公司(以下简称"公司")于 2024 年 4 月 25 日召开第二届董事会第二次会议，审议通过了《关于公司续聘会计师事务所的议 案》，拟续聘天职国际为公司 2024 年度财务审计机构和内部控制审计机构，现 将天职国际相关情况披露如下： 一、拟聘任会计师事务所的基本情况 天职国际按照相关法律法规在以前年度已累计计提足额的职业风险基金，已 计提的职业风险基金和购买的职业保险累计赔偿限额不低于 20,000 万元。职业 风险基金计提以及职业保险购买符合相关规定。 近三年，天职国际不存在因执业行为在相关民事诉讼中承担民事责任的情况。 3.诚信记录 天职国际近三年因执业行为受到刑事处罚 0 次、行政处罚 0 次、监督管理措 ...

●分配比例：每 10 股派发现金股利 4.50 元（含税）。不实施送股和资本公 积转增股本。 ●本次利润分配以分红派息股权登记日登记的总股本为基数，具体日期将在 权益分派实施公告中明确。 ●在实施权益分派的股权登记日前中国黄金集团黄金珠宝股份有限公司（以 下简称"公司"）总股本发生变动的，利润分配时，公司拟维持分配总额不变， 相应调整每股分配金额，具体调整情况公司将另行公告。 公司于 2024 年 4 月 25 日召开第二届董事会第二次会议，审议通过了《关于 公司 2023 年度利润分配预案的议案》，公司 2023 年度利润分配预案拟定如下： 一、2023 年度利润分配预案 经天职国际会计师事务所(特殊普通合伙)审计，公司 2023 年期初未分配利 润（合并口径，下同）为 2,635,069,062.46 元，2023 年度公司实现归属于上市 公司普通股股东净利润 973,480,406.56 元，提取盈余公积 55,673,705.14 元， 支付 2022 年度现金股利 503,109,429.78 元。截至 2023 年 12 月 31 日，公司期 末未分配利润为 3,049,766,334.10 元， ...

中国黄金集团黄金珠宝股份有限公司 2023 年度独立董事述职报告 2023 年度，公司独立董事严格按照《公司法》《上市公 司治理准则》等法律法规和《公司章程》等有关规定，忠实、 勤勉、尽责地履行独立董事职责，发挥了独立董事应有的作 用，确保董事会决策的公平、有效。公司独立董事能够保持 对相关法律法规的学习，不断提高保护社会公众股东权益的 意识，对控股股东行为进行有效监督，维护了公司及中小股 东的利益，促进了公司的规范运作。现将 2023 年度工作情 况报告如下： 一、独立董事基本情况 （一）现任独立董事人员信息。 2024 年 3 月 22 日，公司完成董事会的换届选举，第二 届董事会独立董事由缪慧频先生、王旻先生、曹鎏女士组成。 人员信息如下： 缪慧频，男，1963 年 7 月出生，自 2024 年 3 月起任公 司第二届董事会独立董事，审计委员会召集人，薪酬与考核 委员会委员，提名委员会委员。 王旻，男，1969 年 2 月出生，自 2024 年 3 月起任公司 第二届董事会独立董事，提名委员会召集人，战略委员会委 员。 根据《公司章程》的规定，公司第一届董事会由 9 名董 事组成，其中独立董事 3 名。 ...

中信证券股份有限公司关于中国黄金集团黄金珠宝股份有限公司 2023年度募集资金存放与使用情况的核查意见 中信证券股份有限公司（以下简称"中信证券"或"保荐机构"）作为中国黄 金集团黄金珠宝股份有限公司（以下简称"中国黄金"或"公司"）首次公开发 行股票并上市的保荐机构，根据中国证券监督管理委员会《上市公司证券发行注 册管理办法》《上市公司监管指引第 2 号——上市公司募集资金管理和使用的监 管要求》等有关法律法规规定，对公司 2023 年度募集资金存放与使用情况进行 了认真、审慎的核查，具体核查情况如下： 一、募集资金基本情况 （一）募集资金金额及到位情况 根据中国证监会《关于核准中国黄金集团黄金珠宝股份有限公司首次公开发 行股票的批复》（证监许可[2020]3063 号）核准，公司于 2021 年 1 月 27 日采 用网下配售方式向询价对象公开发行人民币普通股（A 股）12,600.00 万股（启 动回拨机制后最后发行数量 1,800.00 万股），于 2021 年 1 月 27 日采用网上定 价方式公开发行人民币普通股（A 股）5,400.00 万股（启动回拨机制后最终发行 数量 16,200.00 万 ...

中国黄金集团黄金珠宝股份有限公司 2023 年度董事会审计委员会对会计师事务 所履行监督职责情况报告 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》《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《中国黄金集团黄金珠宝股份有限公司章程》（以下简称 "《公司章程》"）等规定和要求，2023 年，中国黄金集团黄 金珠宝股份有限公司（以下简称"公司"）董事会审计委员 会认真履行忠实和勤勉义务，恪尽职守，审慎履行对会计师 事务所的监督职责，现将董事会审计委员会对会计师事务所 2023 年度履行监督职责的情况汇报如下： 一、会计师事务所基本情况 天职国际会计师事务所(特殊普通合伙)（以下简称"天 职"）成立日期为 1988 年 12 月，注册地址为北京市海淀区 车公庄西路 19 号 68 号楼 A-1 和 A-5 区域。截止 2022 年 12 月 31 日，天职国际合伙人 85 人，注册会计师 1061 人，签 署过证券服务业务审计报告的注册会计师 347 人。 二、聘任会计师事务所履行的程序 公司于 2023 年 12 月 8 日召开第一届董事 ...