关于陕西康惠制药股份有限公司 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：陕西康惠制药股份有限公司 审计单位：上会会计师事务所（特殊普通合伙） 联系电话：021-52920000 1、 专项审计报告 2、 附表 (长台国中探索) 出会 德 写 六 合 vai Contified Public Stacountants (Special Seneral Parlmership) 会计师 李参所(持殊善通合伙) enghai Coolified Publio Massuntants (Special General Partnership) 我们认为,陕西康基制药股份有限公司管理层编制的汇总表在所有重大方面符 合《上市公司监管指引第8号一上市公司资金往来、对外担保的监管要求》(证监会 公告(2022)26号)和《上海证券交易所上市公司自律监管指南第2号一业务办理 (2023年12月修订》(上证函(2023)3870 号)的规定,如实反映了陕西康惠制药 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,后附汇总表所 载资科与贵公司 2023年度已审的会计报表及相关 ...

Financial Performance - The company reported a total operating revenue of ¥672.96 million in 2023, representing a 36.92% increase compared to ¥491.51 million in 2022[22]. - The net profit attributable to shareholders was a loss of ¥26.16 million in 2023, an improvement from a loss of ¥63.06 million in 2022[22]. - The company's total assets increased by 12.63% to ¥2.05 billion at the end of 2023, up from ¥1.82 billion at the end of 2022[22]. - The cash flow from operating activities showed a significant decline, with a net outflow of ¥72.13 million in 2023 compared to an inflow of ¥50.43 million in 2022, marking a 243.03% decrease[22]. - The basic earnings per share for 2023 was -¥0.26, an improvement from -¥0.63 in 2022[23]. - The net assets attributable to shareholders decreased by 2.52% to ¥949.23 million at the end of 2023, down from ¥973.73 million at the end of 2022[22]. - The company reported a cash flow from operating activities of 27.09 million RMB in Q4 2023, contrasting with negative cash flows in the previous three quarters[26]. - The weighted average return on equity improved to -2.72% from -6.24% in the previous year, reflecting a 3.52 percentage point increase[25]. - The gross profit margin for the pharmaceutical manufacturing segment was 36.42%, a decrease of 14.36 percentage points compared to the previous year[72]. - The company reported a net cash inflow from financing activities of CNY 54,646,354.07, a substantial increase of 619.89%[70]. Operational Developments - The company will not distribute profits for the year 2023, nor will it increase capital reserves through stock conversion[5]. - The company plans to submit the profit distribution proposal to the 2023 annual general meeting for approval[5]. - The company has not reported any significant operational risks that could impact its business during the reporting period[10]. - The company has not engaged in any non-operational fund occupation by controlling shareholders or related parties[7]. - The company is focusing on expanding its comprehensive competitiveness by enhancing its presence in the upstream Chinese medicine materials and intermediates sectors[35]. - The company is actively preparing for GMP compliance for its new production base, which is expected to enhance production capacity and quality management[38]. - The company has implemented strict safety and environmental management practices, ensuring no major safety incidents occurred during the reporting period[36]. - The company has completed the construction of its IPO-funded pharmaceutical production base and R&D center, with major production equipment fully commissioned and preparations underway for GMP compliance inspections[41]. - The first phase of the Shaanxi Youbang project, with an annual production capacity of 500 tons of pharmaceutical intermediates, has seen the completion of workshops 1 and 2, while workshop 3 is undergoing equipment adjustments due to market demand changes[41]. Market and Product Strategy - The company aims to increase the market share of its essential medicine product, Xiaoyin Granules, by leveraging national policies to expand its use in primary healthcare settings[40]. - The company is actively participating in the modernization of traditional Chinese medicine regulations, with new policies aimed at enhancing the quality and safety of traditional Chinese medicine products[46]. - The company is positioned to benefit from the ongoing healthcare reforms and increased government investment in the pharmaceutical sector, which is expected to drive demand for its products[43]. - The company is adapting to market changes by restructuring its sales team and optimizing marketing strategies to improve overall market share[40]. - The company focuses on the pharmaceutical manufacturing and distribution sectors, with a strong emphasis on traditional Chinese medicine, contributing significantly to its revenue[51]. - Major products include Xiaoyin Granules, Compound Shuanghua Tablets, and Kunfukang Capsules, which are recognized for their unique formulations and patent protections[53]. - The company operates a procurement model that ensures product quality through rigorous supplier evaluations and a comprehensive quality management system[55]. - The sales strategy includes a combination of direct sales teams and distributor partnerships, covering a wide range of regions across the country[56]. - The company is positioned to benefit from favorable government policies promoting innovation in traditional Chinese medicine and new drug development[52]. Research and Development - The company is committed to improving its product offerings through continuous R&D efforts, focusing on evidence-based evaluations and quality standard enhancements[39]. - The company’s investment in research and development is aimed at enhancing product quality and clinical value, supporting the growth of existing products[101]. - The company’s R&D investment for the reporting period amounted to 1,098.01 million RMB, representing 1.63% of operating revenue, which is a decrease of 11.06% compared to the previous year[106]. - The company’s R&D investment capitalized ratio is 0%, indicating that all R&D expenses were expensed in the current period[106]. - The company has established a provincial-level enterprise technology center focused on traditional Chinese medicine[64]. - The subsidiary Shandong Youbang has developed a strong R&D capability, holding 25 national patents and receiving multiple awards for technological progress[65]. Environmental and Safety Management - The company has implemented a robust internal control system, maintaining effective financial reporting controls as of December 31, 2023[186]. - The company has established wastewater treatment stations at three production bases, ensuring compliance with environmental standards for wastewater discharge[198]. - The company has conducted emergency drills for environmental incidents, with no pollution events reported[195]. - The company has maintained a zero incident record regarding environmental pollution and ecological damage during the reporting period[200]. - The company’s environmental protection facilities are operating normally and meet discharge requirements[192]. - The company has established a comprehensive environmental monitoring plan, with all monitored parameters meeting standards[196]. - The company has implemented a management control system for its subsidiaries, ensuring compliance with legal regulations and internal policies[183]. Governance and Management - The board of directors consists of 9 members, including 3 independent directors, ensuring compliance with governance standards[144]. - The company held its 2022 annual shareholders' meeting on May 30, 2023, with 59,170,337 shares represented, accounting for 59.2414% of the total voting shares[146]. - The company has established specialized committees under the board, including the audit committee, nomination committee, remuneration and assessment committee, and strategic committee[164]. - The company has a structured salary policy that links compensation to performance, ensuring fairness and transparency[177]. - The company has established a remuneration committee to ensure fair compensation practices for its directors and senior management[159]. - The management team includes experienced professionals, with the chairman having over 40 years of industry experience, which supports strategic decision-making[149]. - The company has been involved in various partnerships and board positions in other pharmaceutical firms, suggesting a strategy of collaboration and knowledge sharing[156]. - The company plans to apply for a comprehensive credit limit from financial institutions for 2023[146]. Future Outlook - The company anticipates that the pharmaceutical industry will recover in 2024, driven by economic growth and ongoing healthcare reforms[129]. - The company plans to enhance its marketing strategies by optimizing resource allocation and expanding sales channels, including retail and internet sales[135]. - The company is exploring potential acquisitions to enhance its product portfolio and market presence[152]. - The company plans to enter international markets in 2024, targeting Southeast Asia as a key region for growth[152]. - The company provided guidance for 2024, expecting revenue to grow by 20% to 1.44 billion RMB[152].

陕西康惠制药股份有限公司 董事会审计委员会 2023 年度履职报告 根据中国证监会《上市公司治理准则》、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》、《公司章程》以 及公司《董事会审计委员会议事规则》等有关规定，公司董事会审计委员会本着 勤勉尽责的原则，积极开展工作，认真履行审计监督职责，现就 2023 年度的履 职情况汇报如下： 一、董事会审计委员会基本情况 报告期内，公司第五届董事会审计委员会由康玉科先生、窦建卫先生和张俊 民先生组成，其中康玉科先生、窦建卫先生为独立董事，其中，康玉科先生为会 计专业人士及审计委员会召集人。审计委员会各成员具有能够胜任审计委员会工 作职责的专业知识和商业经验，符合相关法律法规的要求。 二、审计委员会会议召开情况 报告期内，公司审计委员会积极履行职责，2023 年度共召开了 4 次会议， 具体情况如下： 1.2023 年 4 月 17 日召开第五届董事会审计委员会 2023 年第一次会议，审 议通过《关于 2022 年度报告及其摘要的议案》、《关于 2022 年度内部控制评价报 告的议案》、《关于 2022 年度审计委员会履 ...

证券代码：603139 证券简称：康惠制药 公告编号：2024-018 关于 2023 年拟不进行利润分配的公告 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： 2023 年度利润分配预案为：不进行现利润分配，也不进行资本公积转增股本。 本次利润分配方案已经第五届董事会第十三次会议及第五届监事会第十 次会议审议通过，尚需提交公司 2023 年年度股东大会审议。 陕西康惠制药股份有限公司 根据《上市公司监管指引第 3 号——上市公司现金分红》等法律法规、规范 性文件及《公司章程》等相关规定，基于公司 2023 年度归属于上市公司股东净 利润为负数的情况，且综合考虑公司目前所处的行业环境及公司的发展战略、经 营情况、资金需求，结合公司实际经营成果与资金状况等因素确定的。因此，为 增强公司抵御风险能力，更好地维护全体股东的长远利益，经董事会研究决定 2023 年度拟不进行利润分配，也不进行资本公积转增股本。 三、公司履行的决策程序 （一）董事会会议的召开、审议和表决情况 公司于 2024 年 4 月 25 日召开第五 ...

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。 证券代码：603139 证券简称：康惠制药 公告编号：2024-019 陕西康惠制药股份有限公司 2024 年度向金融机构申请综合授信额度及 接受关联方担保的公告 公司于 2024 年 4 月 25 日召开第五届董事会第十三次会议，以 9 票同意、0 票反对、0 票弃权，审议通过《关于 2024 年度向金融机构申请综合授信额度及 接受关联方担保的议案》；同时，该议案经公司第五届监事会第十次会议审议通 过，监事会认为：公司董事会审议的关于 2024 年度向金融机构申请综合授信额 度及接受关联方担保事项的决策程序符合有关法律、法规及《公司章程》的规定， 不影响公司正常生产经营，不存在损害公司和股东利益的情形。 根据《上海证券交易所股票上市规则》及《公司章程》等相关规定，公司 2024 年度向金融机构申请综合授信额度及接受关联方担保的事项尚需提交 2023 年年度股东大会审议。 陕西康惠制药股份有限公司（以下简称"公司"）于2024年4月25日分别召开 第五届董事会第十三次次会议、第五 ...

证券代码:603139 证券简称:康惠制药 根据上海证券交易所发布的上市公司分行业信息披露指引及《关于做好主板 上市公司 2024 年第一季度报告披露工作的重要提醒》相关要求,现将公司 2024 年第一季度主要经营数据披露如下: 一、报告期内，公司主营业务收入按分行业经营情况如下: 单位: 万元 | 收入类别 | 营业收入 | 营业成本 | 毛利率(%) | 营业收入比 上年增减(%) | 营业成本比 上年增减(%) | 毛利率比上 年增减(%) | | --- | --- | --- | --- | --- | --- | --- | | 医药制造 | 6,961.13 | 3,931.99 | 43. 52 | -19. 26 | -22. 19 | 2. 13 | | 医药流通 | 5,515.07 | 4, 522. 36 | 18. 00 | 49. 64 | 50. 43 | -0. 43 | | 合 计 | 12, 476. 20 | 8, 454. 35 | 32. 24 | 1.37 | 4. 90 | -2. 28 | 公告编号:2024-026 陕西康惠制药股份有限公司 关于2024年第 ...

陕西康惠制药股份有限公司 关于计提信用减值损失及资产减值损失的公告 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。 陕西康惠制药股份有限公司（以下简称"公司"）于 2024 年 4 月 25 日召开 第五届董事会第十三次会议、第五届监事会第十次会议，审议通过《关于计提信 用减值损失及资产减值损失的议案》，现将相关事项公告如下： 证券代码：603139 证券简称：康惠制药 公告编号：2024-022 一、本次计提信用减值损失及资产减值损失情况 根据《企业会计准则》及公司会计政策等规定，公司对合并报表范围内可能 发生减值迹象的各项资产进行了全面清查。2023 年度拟计提信用减值损失和资 产减值损失共计 2,457.26 万元，其中：计提信用减值损失 382.80 万元，计提资 产减值损失 2,074.46 万元。各项减值损失明细如下： （二）资产减值损失 | 项 | 目 | 2023 年计提减值金额（万元） | | --- | --- | --- | | 信用减值损失 | 应收票据 | 5.64 | | | 应收账款 | 82.7 ...

陕西康惠制药股份有限公司 （二）是否存在影响独立性的说明 1、作为公司独立董事，本人及我的直系亲属、主要社会关系不在该公司或 其附属企业任职、没有直接或间接持有该公司已发行股份 1%以上、不是该公司 前十大股东、不在直接或间接持有该公司已发行股份 5%以上的股东单位任职、 不在该公司前五名股东任职、不在公司实际控制人及附属企业任职。 2、作为公司独立董事，本人没有为公司或其附属企业提供财务、法律、咨 1 询等服务、没有从该上市公司及其主要股东或有利害关系的机构和人员取得额外 的、未披露的其他利益。 因此，不存在影响独立董事独立性的情况。 2023 度独立董事述职报告 作为陕西康惠制药股份有限公司（以下简称"公司"）的独立董事，严格 按照《中华人民共和国公司法》、《中华人民共和国证券法》、《上市公司独立 董事管理办法》、《上市公司治理准则》、《陕西康惠制药股份有限公司章程》 （以下简称"公司章程"）及《陕西康惠制药股份有限公司独立董事制度》等相 关法律、法规的规定和要求，勤勉尽责、独立地履行职责，充分发挥独立董事作 用，有效维护了公司整体利益和全体股东，特别是中小股东的利益。现就 2023 年度履职情况汇报如下 ...

陕西康惠制药股份有限公司 2023 度独立董事述职报告 本人作为陕西康惠制药股份有限公司（以下简称"公司"）的独立董事， 严格按照《中华人民共和国公司法》、《中华人民共和国证券法》、《上市公司 独立董事规则》、《上市公司治理准则》、《公司章程》及《公司独立董事制度》 等相关法律、法规的规定和要求，勤勉尽责、独立地履行职责，充分发挥独立董 事作用，有效维护了公司整体利益和全体股东,特别是中小股东的利益。现就 2023 年度履职情况汇报如下： 一、独立董事基本情况 （一）个人履历 二、独立董事年度履职情况 （一）参与董事会、股东大会情况 报告期内，公司共召开了 6 次董事会和 1 次股东大会，本人依法出席会议并 1 认真履行职责，审议公司董事会和股东大会各项议案，并按规定对相关议案发表 独立意见，对董事会议案均投赞成票，未提出异议。报告期内本人出席会议情况 如下： | 独立董事 | | | 参加董事会情况 | | 参加股东大会 | | | --- | --- | --- | --- | --- | --- | --- | | 姓名 | 本年应参 加董事会 | 亲自出 | 委托出 | 缺席 | 出席股东大 | 是否 ...

陕西康惠制药股份有限公司 2023 年度对会计师事务所履职情况评价报告 2023 年度经审计的收入总额为 7.06亿元,其中审计业务收入 4.64亿元,证券 业务收入2.11亿元。 2023 年度上市公司年报审计客户家数为 68 家; 2023 年度上市公司年报审计收 费 0.69亿元。 签字会计师:朱清滨,中国注册会计师,1995年起从事注册会计师业务,证券 服务业务从业年限 23年,负责过多家上市公司、拟上市公司的年报审计、IPO申报 审计和重大资产重组审计等工作。2004年开始在上会会计师事务所执业,近三年签 署了2家上市公司的审计报告。 签字会计师:孔德伟,中国注册会计师,2020年开始在上会所从事上市公司审 计,作为主要成员参与了多家上市公司财务报表审计工作,具有较为丰富的证券业 务从业经验和较强的专业胜任能力。 项目质量控制复核人:张骏、2004年成为注册会计师,2004年开始在上会会计 师事务所执业,2006年开始从事上市公司审计,近三年担任过交运股份、先惠技术 等多家上市公司质控复核工作。 二、执业记录 陕西康惠制药股份有限公司(以下简称"公司") 聘请上会计师事务所(特殊 普通合伙)(以下简 ...