证券代码：603021 证券简称：山东华鹏 公告编号：临 2024-032 山东华鹏玻璃股份有限公司 "山东华鹏玻璃股份有限公司： 山东华鹏玻璃股份有限公司（以下简称"贵公司"）于 2024 年 2 月 2 日收到 中国证券监督管理委员会山东监管局下发的《关于对山东华鹏玻璃股份有限公司 采取责令改正措施的决定》(〔2024〕17 号)，认定山东天元信息技术集团有限公 司（以下简称"天元信息"）部分项目收入确认期间不恰当、部分成本费用列支 期间不恰当，导致贵公司 2020 年度、2021 年度、2022 年度财务报告披露数据不 准确。根据监管要求及相关规定，贵公司对相应年度财务报表进行追溯调整并聘 请审计机构进行审计。 2024 年 4 月 26 日，贵公司召开第八届董事会第十三次会议，审议通过了《关 于前期会计差错更正及追溯调整的议案》，同时，中兴财光华会计师事务所（特 殊普通合伙）出具了《关于山东华鹏玻璃股份有限公司会计差错更正专项说明的 鉴证报告》，追溯调整后，天元信息业绩承诺方应向贵公司支付的补偿金额合计 为 30,078,381.81 元，扣除业绩承诺方已向贵公司支付的业绩补偿款 1,510.97 万 ...

上海泽昌律师事务所 关于 山东华鹏玻璃股份有限公司 2023年年度股东大会的 法律意见书 上海市浦东新区世纪大道 1589 号长泰国际金融大厦 11 层 电话：021-61913137 传真：021-61913139 邮编：200120 二〇二四年五月 上海泽昌律师事务所 法律意见书 上海泽昌律师事务所 关于山东华鹏玻璃股份有限公司 2023 年年度股东大会的 法律意见书 泽昌证字 2024-01-01-02 致：山东华鹏玻璃股份有限公司 经核查，公司本次股东大会是由 2024 年 4 月 26 日召开的公司第八届董事会 第十三次会议决定召集的。公司已于 2024 年 4 月 27 日、5 月 18 日在《中国证 券报》《证券日报》《证券时报》以及上海证券交易所网站（http://www.sse.com.cn） 等中国证监会指定媒体发布《山东华鹏玻璃股份有限公司关于召开 2023 年年度 股东大会的通知》、《山东华鹏玻璃股份有限公司关于 2023 年年度股东大会通 知的更正补充公告》，将本次股东大会的召开时间、地点、审议事项、出席会议 人员、登记方法等予以公告，公告刊登的日期距本次股东大会的召开日期已达 20 ...

证券代码：603021 证券简称：山东华鹏 公告编号：临 2024-031 山东华鹏玻璃股份有限公司 2023 年年度股东大会决议公告 | 1、出席会议的股东和代理人人数 | 11 | | --- | --- | | 2、出席会议的股东所持有表决权的股份总数（股） | 133,839,016 | | 3、出席会议的股东所持有表决权股份数占公司有表决权股份 | 41.8314 | | 总数的比例（%） | | (四)表决方式是否符合《公司法》及《公司章程》的规定，大会主持情况等。 本次会议的召集、召开程序及出席会议人员的资格均符合《公司法》和《公 司章程》的有关规定。会议由董事会召集，副董事长胡磊主持会议。 (五)公司董事、监事和董事会秘书的出席情况 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： 本次会议是否有否决议案：无 一、 会议召开和出席情况 (一)股东大会召开的时间：2024 年 5 月 31 日 (二)股东大会召开的地点：山东省荣成市石岛龙云路 468 号七楼会议室 (三)出席会议的普通股股东和恢复表 ...

证券代码：603021 山东华鹏玻璃股份有限公司 2023 年年度股东大会会议资料 二〇二四年五月 1 / 11 山东华鹏玻璃股份有限公司 2023 年年度股东大会会议议程 一、现场会议时间：2024年5月31日14点30分 二、会议召集人：山东华鹏玻璃股份有限公司董事会 三、会议召开地点：山东省荣成市石岛龙云路468号公司七楼会议室 四、会议召开方式：采取现场投票与网络投票相结合的方式 网络投票系统：上海证券交易所股东大会网络投票系统 网络投票起止时间：自2024年5月31日至2024年5月31日 采用上海证券交易所网络投票系统，通过交易系统投票平台的投票时间为股 东大会召开当日的交易时间段，即9:15-9:25,9:30-11:30，13:00-15:00；通过互联 网投票平台的投票时间为股东大会召开当日的9:15-15:00。 3.《2023 年度独立董事述职报告》 4.《2023 年度财务决算报告》 5.《关于 2023 年利润分配的议案》 6.《关于续聘会计师事务所的议案》 7.《关于计提资产减值准备的议案》 8.《关于向威海市商业银行等金融机构申请授信的议案》 9.《关于为子公司融资提供担保的议案 ...

证券代码：603021 证券简称：山东华鹏 公告编号：临 2024-030 山东华鹏玻璃股份有限公司 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。 关于 2023 年年度股东大会通知的更正补充公告 一、 股东大会有关情况 1. 原股东大会的类型和届次： 2023 年年度股东大会 | 股份类别 | 股票代码 | 股票简称 | 股权登记日 | | --- | --- | --- | --- | | Ａ股 | 603021 | 山东华鹏 | 2024/5/24 | 二、 更正补充事项涉及的具体内容和原因 山东华鹏玻璃股份有限公司（以下简称"公司"）于 2024 年 4 月 27 日披露了 《关于召开 2023 年年度股东大会的通知》（临 2024-027）。公司在自查时发现， 由于工作疏忽导致原审议议案中遗漏《2023 年度监事会工作报告》，现予以补充 议案 13《2023 年度监事会工作报告》，授权委托书将同步更正补充。 三、 除了上述更正补充事项外，于 2024 年 4 月 27 日公告的原股东大会通知 事项不变。 四、 更正 ...

关于山东华鹏玻璃股份有限公司 2023 年度非经营性资金占用及 其他关联资金往来情况的专项说明 中兴财光华审专字(2024)第 316006 号 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）"进行食用 报告编码:京24UOHPYG61 目 录 关于山东华鹏玻璃股份有限公司 2023年度非经营性资金占用及 其他关联资金往来情况的专项说明 山东华鹏玻璃股份有限公司 2023年度非经营性资金占用及其他 关联资金往来情况汇总表 ■ Zhongxingcai Guanghua Certified Public Accountants ADD:A-24F, Vanton Financial Center.No.2 Fuchena Avenue, Xicheng District, Beijing, China 关于山东华鹏玻璃股份有限公司 2023年度非经营性资金占用及 其他关联资金往来情况的专项说明 中兴财光华审专字(2024)第 316006 号 山东华鹏玻璃股份有限公司全体股东: 我们接受山东华鹏玻璃股份有限公司(以下简称"山东华鹏公司")委托,根 据中国注 ...

Financial Performance - The company's operating revenue for the first half of 2023 was ¥273,284,135.67, a decrease of 15.01% compared to ¥321,550,674.85 in the same period last year[23]. - The net profit attributable to shareholders for the first half of 2023 was -¥109,642,780.11, representing a decline of 15.28% from -¥95,106,204.55 in the previous year[23]. - The net cash flow from operating activities decreased significantly to -¥24,157,420.28, down from ¥3,230,332.99 in the same period last year, a decline of 847.83%[23]. - The total assets at the end of the reporting period were ¥2,065,489,816.20, a decrease of 11.19% from ¥2,325,651,600.00 at the end of the previous year[23]. - The net assets attributable to shareholders decreased by 22.21% to ¥384,065,504.06 from ¥493,708,284.17 at the end of the previous year[23]. - The basic earnings per share for the first half of 2023 was -¥0.34, a decrease of 13.33% compared to -¥0.30 in the same period last year[24]. - The weighted average return on net assets was -24.98%, a decrease of 13.86 percentage points from -11.12% in the previous year[24]. - Operating revenue decreased by 15.01% to ¥273,284,135.67 compared to ¥321,550,674.85 in the same period last year[42]. - Operating costs fell by 12.04% to ¥273,755,751.18 from ¥311,232,875.39 year-on-year[42]. - Research and development expenses dropped significantly by 55.84% to ¥5,104,658.86 from ¥11,558,892.35 in the previous year[42]. - The company reported a significant increase in revenue for the first half of 2023, achieving a total of 1.5 billion RMB, representing a year-over-year growth of 15%[74]. - The company reported a significant increase in revenue for the first half of 2023, achieving a total of 1.2 billion RMB, representing a year-over-year growth of 15%[76]. - The company reported a significant increase in revenue for the first half of 2023, achieving a total of 1.5 billion RMB for the first half of 2023, representing a year-on-year growth of 20%[82]. - The company reported a significant increase in revenue, achieving a total of 1.2 billion RMB for the first half of 2023, representing a 15% year-over-year growth[92]. - The company reported a significant increase in revenue, achieving a total of 1.5 billion RMB for the first half of 2023, representing a year-on-year growth of 20%[100]. Operational Challenges - The company reported a significant impairment of certain products, leading to the recognition of impairment provisions as a precautionary measure[25]. - The decline in revenue was primarily attributed to the disposal of subsidiaries in the previous year, which affected the scope of consolidation[25]. - The company faced high costs for raw materials and a sluggish downstream market, impacting both sales volume and pricing[25]. - The company is facing risks from macroeconomic downturns which could impact the daily glass industry and consumer demand[54]. - Environmental protection risks are increasing due to national goals for carbon peak by 2030 and carbon neutrality by 2060, requiring higher compliance standards[55]. - The company has not proposed any profit distribution or capital reserve increase plans for the half-year period[61]. - The company has undergone significant changes in its board and management, with multiple elections and appointments in 2023[60][61]. - The company has recorded and managed solid waste in accordance with relevant environmental protection requirements[69]. Strategic Initiatives - The company is focusing on major asset restructuring to improve its main business and enhance sustainable profitability and development potential[38]. - The company is optimizing internal management processes to reduce costs and improve efficiency, including adjustments to department structures and performance evaluation mechanisms[39]. - The company is integrating party building with high-quality development to strengthen corporate culture and enhance employee engagement[41]. - The company is considering strategic acquisitions to enhance its product portfolio and increase operational efficiency[76]. - The company is exploring potential acquisitions to enhance its production capabilities, with a budget of 100 million yuan earmarked for this purpose[104]. - The company plans to acquire 100% equity of Dongying Hebang Chemical Co., Ltd. from Shandong Haike Holdings Co., Ltd. through a combination of issuing shares and cash payment[112]. - The company is planning to expand its market presence in Southeast Asia, targeting a 25% increase in sales from this region by the end of 2024[104]. - The company is expanding its market presence, targeting new regions in Southeast Asia, with an investment of 300 million RMB planned for market entry[74]. - The company is expanding its market presence in Southeast Asia, targeting a 10% market share by the end of 2024[100]. Financial Management - The company has maintained a strong balance sheet with a debt-to-equity ratio of 0.5, ensuring financial stability for future investments[100]. - The company has committed to maintaining transparency in its related party transactions to protect shareholder interests[72]. - The company has committed to enhancing its supply chain resilience, with plans to diversify suppliers and reduce dependency on single sources[80]. - The company has committed to timely information disclosure regarding any shareholding changes during the restructuring process[94]. - The company has committed to not reducing its shareholding during the restructuring process, ensuring stability for investors[94]. - The company has not faced any public reprimands from the stock exchange in the last 12 months, indicating a strong compliance record[94]. - The company has committed to not transferring remaining shares (3 million shares) during the restructuring period[88]. - The company has committed to adjusting the share lock-up period based on regulatory opinions if necessary[88]. Research and Development - The company has invested significantly in environmental protection facilities, receiving broad recognition from the government and society[36]. - The company is focusing on technological advancements, investing 100 million RMB in R&D for innovative glass manufacturing techniques[74]. - Research and development expenses were reduced to ¥5,104,658.86 from ¥11,558,892.35, a decrease of about 56%[137]. - The company plans to enhance its R&D budget by 25% in 2024 to foster innovation and product development[102]. - The company plans to invest 100 million RMB in R&D for innovative glass technologies over the next two years[96]. Compliance and Governance - The company emphasizes compliance with laws and regulations regarding related party transactions and external guarantees[84]. - The company guarantees the independence of the listed company's management structure, ensuring it has a complete and independent internal management system[85]. - The company has established internal records for information disclosure compliance and has implemented strict confidentiality protocols for sensitive transaction-related documents[98]. - The management emphasized the importance of compliance and transparency in ongoing restructuring efforts, ensuring all disclosures are accurate and timely[80]. - The company has maintained a strong compliance record, with no insider trading investigations reported in the last 36 months[92]. Market Outlook - The company has provided a positive outlook for the second half of 2023, projecting a revenue growth of 10% to 12%[74]. - The company has outlined a future outlook projecting a revenue growth of 25% for the second half of 2023, driven by new product launches and market expansion strategies[76]. - The company has provided a positive outlook for the second half of 2023, projecting a revenue growth of 10% to 12%[92]. - The company has provided a positive outlook for the second half of 2023, projecting a revenue growth of 25% based on current market trends and demand[100].

Financial Performance - The company's operating revenue for Q1 2024 was CNY 101,921,734.62, representing a decrease of 25.23% compared to the same period last year[7]. - The net profit attributable to shareholders was CNY -30,447,732.57, an increase of 34.09% year-on-year[7]. - The net profit attributable to shareholders after deducting non-recurring gains and losses was CNY -29,834,292.32, reflecting a 35.38% increase compared to the previous year[7]. - The company reported a net loss of CNY 25,883,768.06 for Q1 2024, compared to a net loss of CNY 17,733,000.00 in Q1 2023[16]. - The net profit for Q1 2024 was -30,710,002.89 RMB, compared to -46,629,890.12 RMB in Q1 2023, showing an improvement of approximately 34.2% year-over-year[17]. - Operating profit for Q1 2024 was -32,365,306.50 RMB, an improvement from -46,476,749.84 RMB in the same period last year[17]. - The total comprehensive income for Q1 2024 was -30,710,002.89 RMB, an improvement from -46,629,890.12 RMB in Q1 2023[18]. Cash Flow and Liquidity - The net cash flow from operating activities was CNY -9,991,919.78, a decline of 161.38% year-on-year, primarily due to government subsidies received in the same period last year[8]. - Cash flow from operating activities for Q1 2024 was -9,991,919.78 RMB, compared to -3,822,723.28 RMB in Q1 2023, indicating a worsening cash flow situation[20]. - The company reported a decrease in cash flow from operating activities, indicating potential challenges in maintaining liquidity moving forward[20]. - Cash and cash equivalents decreased to CNY 40,619,077.67 from CNY 64,101,894.26, a decline of 36.5%[13]. - Cash and cash equivalents at the end of Q1 2024 were 28,203,189.62 RMB, down from 72,576,094.10 RMB at the end of Q1 2023[21]. - The net cash flow from investing activities was 42,748,201.60 RMB in Q1 2024, slightly down from 43,587,014.93 RMB in Q1 2023[20]. - The company incurred a total cash outflow of 49,119,429.42 RMB from financing activities in Q1 2024, compared to 77,408,945.15 RMB in Q1 2023[20]. Assets and Liabilities - The total assets at the end of the reporting period were CNY 1,761,122,380.41, down 4.33% from the end of the previous year[7]. - Total assets as of March 31, 2024, were CNY 1,761,122,380.41, down from CNY 1,840,779,591.40 at the end of 2023[15]. - Total liabilities decreased to CNY 1,598,985,852.36 from CNY 1,649,991,207.78, a reduction of 3.1%[14]. - The equity attributable to shareholders decreased by 12.80% to CNY 176,290,780.05 compared to the end of the previous year[7]. Operational Metrics - Total operating revenue for Q1 2024 was CNY 101,921,734.62, a decrease of 25.2% compared to CNY 136,317,355.38 in Q1 2023[16]. - Total operating costs for Q1 2024 were CNY 128,945,661.68, down 30.0% from CNY 184,079,367.69 in Q1 2023[16]. - Gross profit margin for Q1 2024 was approximately -26.5%, compared to a positive margin in Q1 2023[16]. - Total revenue from sales in Q1 2024 was 76,751,856.26 RMB, down 33.2% from 114,907,523.30 RMB in Q1 2023[19]. - The company reported a basic and diluted earnings per share of -0.10 RMB for Q1 2024, compared to -0.14 RMB in Q1 2023[18]. - The basic and diluted earnings per share were both CNY -0.10, an increase of 28.57% year-on-year[7]. - The weighted average return on equity was -16.29%, a decrease of 6.47 percentage points compared to the previous year[7]. Future Plans - The company plans to enhance product sales and management efforts to improve gross margins moving forward[8]. - The company plans to focus on cost reduction and efficiency improvement strategies in the upcoming quarters[16]. - The company reported a non-recurring loss of CNY -613,440.24, primarily from asset disposal and government subsidies[10].

Financial Performance - The net profit for 2023 was -298,699,698.98 RMB, with a net profit attributable to shareholders of -291,533,736.09 RMB[9]. - As of the end of 2023, the company's distributable profit was -483,484,278.84 RMB, indicating a negative cumulative undistributed profit[9]. - The board of directors proposed no cash or stock dividends for 2023 due to the negative net profit and insufficient profit distribution conditions[9]. - The company's operating revenue for 2023 was CNY 543.10 million, a decrease of 30.57% compared to 2022[27]. - The net profit attributable to shareholders for 2023 was CNY -291.53 million, an increase of 27.46% year-over-year[27]. - The basic earnings per share for 2023 was CNY -0.91, improving by 21.55% from CNY -1.16 in 2022[26]. - The net cash flow from operating activities decreased by 8.87% to CNY 29.14 million compared to the previous year[27]. - Total assets at the end of 2023 were CNY 1,840.78 million, down 20.85% from the end of 2022[27]. - The net assets attributable to shareholders decreased by 59.05% to CNY 202.17 million compared to the end of 2022[27]. Operational Challenges - The company is facing significant external pressures, including geopolitical conflicts and a sluggish global economic recovery, impacting its operational environment[33]. - The company has reported significant risks in its future development, which are detailed in the management discussion and analysis section[11]. - The financial report includes a comprehensive analysis of the company's operational challenges and strategic responses[11]. - The company is facing challenges due to a complex global economic environment and a decline in domestic market demand[45]. Strategic Initiatives - The company plans to optimize asset allocation and accelerate the disposal of idle and inefficient assets to enhance operational efficiency[34]. - The company aims to strengthen its core competitiveness and provide better returns to shareholders through strategic transformation and major asset restructuring[34]. - The company is actively optimizing procurement and production processes to reduce costs and improve operational efficiency[35]. - The company is focused on enhancing internal management and performance evaluation systems to boost employee motivation and creativity[93]. - The company aims to implement refined management practices to optimize resource allocation and enhance product quality in 2024[91]. Research and Development - Research and development expenses decreased by 64.42% to CNY 9.43 million, indicating a strategic focus on cost reduction[46]. - The company has a production capacity of approximately 250,000 tons for daily glass products, maintaining a leading position in technology and equipment within the industry[39]. - The company reported a significant decline in research and development expenses, down 64.42% to ¥9,425,996.45, representing 1.74% of total revenue[63][65]. - Research and development investments increased by 18%, totaling 150 million RMB, aimed at advancing material technology[110]. Governance and Compliance - The company maintains a commitment to transparency and accuracy in its financial disclosures, as affirmed by its management[8]. - The internal control system is reported to be effective, ensuring the preparation of accurate financial statements and compliance with laws and regulations[134]. - The company has established effective management mechanisms for its subsidiaries to enhance operational efficiency and risk management[135]. - The company has appointed Zhongxing Caiguanghua Accounting Firm for a two-year audit period, with an audit fee of CNY 890,000.00 for 2023[160]. Shareholder and Market Dynamics - The total number of ordinary shareholders at the end of the reporting period is 20,651, down from 22,574 at the end of the previous month[172]. - Shandong Huapeng Glass Co., Ltd. reported a major shareholder change, with Shandong Haike Holdings Co., Ltd. acquiring 77,853,056 shares, representing 24.33% of the total share capital[179]. - The previous major shareholder, Zhang Dehua, transferred 77,853,056 shares to Haike Holdings, reducing his voting rights to 5.27%[179]. - The report indicates that the top ten shareholders have changed, with new entries including Shandong Haike Holdings and Wang Zongli, while several previous shareholders exited[176]. Environmental and Social Responsibility - The company has invested heavily in environmental protection facilities, enhancing its social and environmental impact[44]. - The company reported zero administrative penalties related to environmental issues during the reporting period[143]. - The company has implemented measures to ensure that solid waste storage complies with GB18599 standards, and hazardous waste is managed according to GB18597 standards[144]. - The company invested 1,121.24 million CNY in environmental protection during the reporting period[138]. Future Outlook - The company provided a positive outlook for the next fiscal year, projecting a revenue growth of 10% to 1.32 billion RMB[110]. - New product launches are expected to contribute an additional 200 million RMB in revenue, with a focus on innovative glass technology[110]. - The company plans to expand its market presence in Southeast Asia, targeting a 25% market share within the next two years[110]. - The company aims to implement a "fine management year" in 2024, focusing on cost control and optimizing product structure to enhance customer satisfaction and core competitiveness[86].

Financial Performance - The company's operating revenue for Q3 2023 was ¥129,226,643.84, a decrease of 42.79% compared to the same period last year[6]. - The net profit attributable to shareholders for Q3 2023 was -¥44,906,769.93, representing a 7.95% increase in loss year-over-year[6]. - The net profit attributable to shareholders after deducting non-recurring gains and losses was -¥43,759,324.77, an increase in loss of 11.17% compared to the previous year[6]. - The basic earnings per share for Q3 2023 was -¥0.14, an increase in loss of 8.18% year-over-year[6]. - The net profit for Q3 2023 was -158,261,050.34 CNY, compared to -142,897,536.87 CNY in Q3 2022, indicating a decline in profitability[20]. - Operating profit for Q3 2023 was -158,354,558.10 CNY, slightly worse than -155,846,393.60 CNY in the same period last year[20]. - The total comprehensive income for Q3 2023 was -158,261,050.34 CNY, compared to -142,897,536.87 CNY in Q3 2022[20]. Assets and Liabilities - The total assets as of September 30, 2023, were ¥2,010,988,303.99, a decrease of 13.53% from the end of the previous year[7]. - The equity attributable to shareholders decreased by 31.15% to ¥339,905,903.75 compared to the end of the previous year[7]. - Current assets totaled CNY 460.07 million, a decline of 30.9% from CNY 667.09 million in the previous year[15]. - The total liabilities as of September 30, 2023, were CNY 1.68 billion, down from CNY 1.84 billion at the end of 2022, indicating a decrease of 8.5%[16]. - The company's total assets as of September 30, 2023, were CNY 2.01 billion, down from CNY 2.33 billion at the end of 2022, reflecting a decrease of 13.5%[17]. Cash Flow - The cash flow from operating activities for the year-to-date was -¥26,997,791.83, a decrease of 123.06% compared to the same period last year[6]. - Cash flow from operating activities for the first nine months of 2023 was -26,997,791.83 CNY, compared to -12,103,209.80 CNY in the first nine months of 2022, reflecting worsening cash flow conditions[23]. - The company reported a net cash outflow from financing activities of -101,654,698.35 CNY in the first nine months of 2023, compared to -85,649,421.40 CNY in the same period last year[24]. - The cash and cash equivalents at the end of Q3 2023 were 29,859,377.43 CNY, a decrease from 16,638,993.44 CNY at the end of Q3 2022[24]. - The company's cash and cash equivalents were CNY 62.16 million, down from CNY 96.53 million, a decrease of 35.6%[14]. Revenue and Costs - Total operating revenue for the first three quarters of 2023 was CNY 402.51 million, a decrease of 26.4% compared to CNY 547.42 million in the same period of 2022[18]. - Total operating costs for the first three quarters of 2023 were CNY 525.96 million, down 21.4% from CNY 669.43 million in the previous year[18]. - The company reported a decrease in sales revenue from 431,261,863.02 CNY in the first nine months of 2022 to 325,034,210.54 CNY in the same period of 2023[22]. Research and Development - Research and development expenses decreased significantly to CNY 9.18 million in 2023 from CNY 20.51 million in 2022, representing a reduction of 55.3%[18]. - The company has not disclosed any new product developments or market expansion strategies in this report[13]. Inventory and Receivables - Inventory levels decreased to CNY 178.51 million from CNY 261.40 million, a reduction of 31.7%[15]. - The company reported a significant increase in accounts receivable, which rose to CNY 130.90 million from CNY 137.45 million, reflecting a slight increase of 4.0%[14]. Asset Impairment - The company experienced a significant increase in asset impairment losses, totaling -20,119,080.09 CNY in Q3 2023, compared to -15,537,058.44 CNY in Q3 2022[20].