证券代码：603268 证券简称：松发股份 公告编号：2025 临-031 2024 年度利润分配预案尚需提交公司 2024 年年度股东大会审议。 广东松发陶瓷股份有限公司 关于 2024 年度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: ● 广东松发陶瓷股份有限公司（以下简称"公司"）2024 年度拟不进行利润分配， 也不进行资本公积金转增股本和其他形式的分配。 ● 公司 2024 年度利润分配预案已经公司第六届董事会第七次会议和第六届监事 会第六次会议审议通过，尚需提交公司 2024 年年度股东大会审议通过。 一、利润分配预案内容 （一）利润分配方案的具体内容 经广东司农会计师事务所（特殊普通合伙）审计，2024 年度，公司实现归属于 母公司所有者的净利润为-76,642,428.20 元，母公司实现净利润-49,252,300.31 元， 截至 2024 年 12 月 31 日，母公司报表累计未分配利润为-389,931,379.52 元。 经公司第六届董事会第七次会议和第六届监 ...

Financial Performance - The company's operating revenue for 2024 reached ¥274,814,290.78, representing a year-on-year increase of 33.34% compared to ¥206,093,753.84 in 2023[21]. - The net profit attributable to shareholders was a loss of ¥76,642,428.20, an improvement from a loss of ¥116,998,288.52 in the previous year[21]. - The basic earnings per share for 2024 was -¥0.62, compared to -¥0.94 in 2023, indicating a reduction in losses[23]. - The company's total assets at the end of 2024 were ¥571,777,640.54, a slight increase of 1.11% from ¥565,481,304.02 in 2023[22]. - The gross profit margin improved by 5.17% due to product innovation and cost reduction efforts[21]. - The weighted average return on equity decreased to -207.77% from -87.59% in the previous year, reflecting ongoing financial challenges[23]. - The company achieved operating revenue of 27,481.43 million RMB, an increase of 33.34% year-on-year[29]. - The net profit attributable to the parent company was -76.64 million RMB, a decrease in loss of 40.36 million RMB year-on-year[29]. - The net profit attributable to the parent company after deducting non-recurring gains and losses was -78.34 million RMB, a decrease in loss of 40.75 million RMB year-on-year[29]. - The company’s cash flow from operating activities was -48.25 million yuan, a significant increase in cash outflow compared to -15.33 million yuan in the previous year[43]. - The company’s total operating costs rose by 26.11% to 247.91 million yuan, driven by increased production and sales activities[43]. - The company reported a total registered capital of 1,000 million RMB for its subsidiary in the home goods sector, with a net profit of -17.77 million RMB[71]. - The company reported a revenue of 6,963 million with a net profit of -1,092.09 million, indicating a decline in performance compared to previous periods[72]. - The company reported a net profit attributable to shareholders of -76.64 million yuan for the fiscal year 2024, with a net profit of -78.34 million yuan after deducting non-recurring gains and losses[155]. - The company's operating revenue, after excluding unrelated business income, was 273.96 million yuan[155]. Strategic Initiatives - The company plans to focus on expanding its domestic market, particularly through customized channels, which have shown significant growth[21]. - The company plans to enhance brand awareness and expand large customer customization as part of its strategic adjustments in the domestic market[30]. - The company is focusing on optimizing product structure to better meet market demand and increase market share[30]. - The company is actively participating in major domestic exhibitions to showcase brand strength and product features, targeting precise customization clients across various industries[30]. - The company is implementing lean production and supply chain management to improve product quality and production efficiency[31]. - The company aims to shift from product output to brand output, focusing on building a strong brand identity to enhance market competitiveness[34]. - The company plans to strategically exit the daily ceramic products manufacturing sector and acquire 100% equity of Hengli Heavy Industry Group, enhancing its market position in shipbuilding and high-end equipment[76]. - The company plans to raise up to 400 million RMB for the construction of key projects, enhancing its profitability and competitive strength[157]. - The implementation of fundraising projects is expected to support the rapid development of the company's main business[157]. - The company aims to optimize its organizational structure and reduce costs to improve operational efficiency and financial performance[157]. Market and Operational Challenges - The company faces market risks due to potential declines in consumer demand for ceramic products amid a consumption upgrade phase[77]. - Currency fluctuation risks exist as the company primarily settles exports in USD, which may impact profitability[77]. - The company is exposed to raw material and energy price volatility, with direct materials constituting a significant portion of operating costs[77]. - Trade friction risks could arise from increased tariffs on exports, potentially affecting the company's market expansion and profitability[77]. - The company is at risk of delisting due to negative net profit and insufficient operating revenue, which may trigger delisting warnings[155]. - The ceramic industry is facing structural overcapacity and environmental pollution issues, with a shift towards brand, concentration, and intelligence expected in the future[73]. Governance and Compliance - The company emphasizes the importance of risk awareness regarding forward-looking statements in the report[7]. - The company’s governance structure complies with the requirements set forth by the China Securities Regulatory Commission[81]. - The company has established a clear and effective governance framework with distinct roles and responsibilities among its governance bodies[81]. - The company has not faced any major issues regarding independence from its controlling shareholders[81]. - The company has committed to ensuring the independence of its management and financial personnel, prohibiting them from holding positions in other companies controlled by Hengli Group[128]. - The company guarantees that its assets are independently controlled and will not be used to secure debts of Hengli Group or its controlled entities[128]. - The company has pledged to maintain a complete and independent labor, personnel, and compensation management system[128]. - The company has confirmed that it will continue to fulfill its commitments made prior to the signing of relevant agreements[127]. - The company has not faced any administrative penalties related to environmental issues during the reporting period[122]. - The company has received warning letters from regulatory bodies, indicating a need for improved compliance measures[134]. Research and Development - The company has strengthened its research and development efforts in new markets, including the Middle East, Southeast Asia, and South America[29]. - The company is collaborating with educational institutions and artists to innovate and develop new products[30]. - Research and development expenses increased by 31.92% to 8.84 million yuan, primarily due to increased investment in the "Cloud Yan Zhi Chuang" project[43]. - The company has a robust R&D capability, recognized as a national high-tech enterprise, and has developed leading technologies in high-transparency and antibacterial ceramics[39]. - The number of R&D personnel is 81, representing 8.33% of the total workforce[56]. Social Responsibility and Environmental Commitment - The company invested 215,000 RMB in environmental protection during the reporting period[120]. - The company implemented measures to reduce carbon emissions by 71 tons through various technological improvements and the use of clean energy[124]. - The company made a targeted donation of 1 million yuan to the Fengxi Charity Association in Chaozhou City, specifically for the Fengxi Baijianwan Project[125]. - The total investment in social responsibility initiatives amounted to 1 million yuan[125]. - The company has not disclosed a separate social responsibility report or ESG report[125]. Shareholder and Financial Transactions - The company plans to issue shares to purchase assets and raise supporting funds, which has been approved by the board[96]. - The company is expected to implement a shareholder return plan for the next three years (2024-2026)[94]. - The company has proposed to apply for a comprehensive credit limit from financial institutions for the year 2024[94]. - The company has confirmed that there are no non-operating fund occupations or guarantees from controlling shareholders and related parties during the reporting period[151]. - The company has engaged Guangdong Sinong Accounting Firm for auditing services at a fee of 500,000 yuan for a three-year term[153]. Audit and Financial Reporting - The audit opinion confirmed that the financial statements fairly reflect the financial position and operating results of the company as of December 31, 2024[188]. - The company has implemented internal controls related to revenue recognition, which is a key performance indicator[192]. - The management is responsible for assessing the company's ability to continue as a going concern and disclosing relevant matters[197]. - The audit report indicates that there were no significant inconsistencies or misstatements in the other information reviewed[196]. - The audit findings indicate potential significant uncertainties regarding the company's ability to continue as a going concern[199].

三、分红送配方案情况 一、主要会计数据和财务指标 | 报告期指标 | 2024年年报 | 2023年年报 | 本年比上年增减(%) | 2022年年报 | | --- | --- | --- | --- | --- | | 基本每股收益（元） | -0.6200 | -0.9400 | 34.04 | -1.3700 | | 每股净资产（元） | 0 | 0.61 | -100 | 1.55 | | 每股公积金(元) | 1.99 | 1.96 | 1.53 | 1.96 | | 每股未分配利润(元) | -3.11 | -2.49 | -24.9 | -1.55 | | 每股经营现金流(元) | - | - | - | - | | 营业收入(亿元) | 2.75 | 2.06 | 33.5 | 2.71 | | 净利润(亿元) | -0.77 | -1.17 | 34.19 | -1.71 | | 净资产收益率(%) | -207.77 | -87.59 | -137.21 | -61.56 | 数据四舍五入，查看更多财务数据>> 二、前10名无限售条件股东持股情况 前十大流通股东累计持有： 7751.64 ...

证券代码：603268 证券简称：松发股份 公告编号：2025 临-030 广东松发陶瓷股份有限公司 关于公司股票可能被实施退市风险警示的 第三次风险提示公告 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： ● 依据《上海证券交易所股票上市规则》第 9.3.2 条规定，广东松发陶瓷 股份有限公司（以下简称"公司"）股票可能被上海证券交易所实施退市风险警 示，敬请广大投资者注意投资风险。 一、可能被实施退市风险警示的原因 如公司 2024 年度经审计的扣除非经常性损益后的净利润和营业收入触及 《上海证券交易所股票上市规则》第 9.3.2 条第一款第（一）项情形，公司股票 将于 2024 年年度报告披露日起开始停牌。披露日为非交易日的，于次一交易日 起开始停牌。 根据《上海证券交易所股票上市规则》规定，上海证券交易所在公司股票停 牌之日后 5 个交易日内，根据实际情况，对公司股票实施退市风险警示。公司 将在股票被实施退市风险警示之前一个交易日作出公告，公司股票自公告披露日 后的次一交易日起复牌。自复牌之日起，公司股 ...

一、 交易总价80亿（重大资产置换+发行股份募集资金），再募集配套资金40亿元 本次交易方案包括： （一）重大资产置换：松发股份拟以持有的截至评估基准日2024年9月30日的全部资产和经营性负债（作价51310.47万元）与中坤投资持有的恒力重工50%股权的 等值部分进行置换。 | | | | | | 单位: 万元 | | --- | --- | --- | --- | --- | --- | | 序号 | 交易对方 | 交易标的名称及权益 | 支付方式 | | 向该交易对方 | | | | 比例 | 现金对价 | 其他 | 收取的总对价 | | | 苏州中坤投 资有限公司 | 松发股份截至评估基 准日之全部资产及经 | | 中坤投资持有的 恒力重工 50%股 | 51.310.47 | | | | 营性负债 | | 权的等值部分 | | （二）发行股份购买资产：松发股份拟以发行股份的方式向交易对方购买资产，具体包括：1、向中坤投资购买上述重大资产置换的差额部分；2、向苏州恒能、 恒能投资、陈建华购买其合计持有的恒力重工剩余50%的股权。发行价格为每股10.16元，总计发行股份73752.8511万股，占发行 ...

证券代码：603268 证券简称：松发股份 公告编号：2025临-029 广东松发陶瓷股份有限公司 关于重大资产置换及发行股份购买资产并募集配套 资金暨关联交易报告书修订说明的公告 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。 广东松发陶瓷股份有限公司（以下简称"公司"）拟以重大资产置换及发 行股份购买资产的方式置入苏州中坤投资有限公司、苏州恒能供应链管理有限 公司、恒能投资（大连）有限公司、陈建华持有的恒力重工集团有限公司 100% 股权，并向不超过 35 名特定投资者发行股份募集配套资金（以下简称"本次交 易"）。 相较本公司于 2025 年 4 月 22 日披露的草案（上会稿），《广东松发陶瓷 股份有限公司重大资产置换及发行股份购买资产并募集配套资金暨关联交易报 告书（草案）（注册稿）》对部分内容进行了修订，主要修订情况如下： | 报告书章节 | | 章节内容 | | --- | --- | --- | | 重大事项提示 | | 更新了本次交易尚未履行的决策程序及报批程序 | | 重大风险提示 | | 更新了标的公司业 ...

股票代码：603268 股票简称：松发股份 上市地点：上海证券交易所 广东松发陶瓷股份有限公司 重大资产置换及发行股份购买资产并募集 配套资金暨关联交易报告书（草案）摘要 （注册稿） | 项目 | 交易对方名称 | | --- | --- | | 重大资产置换 | 苏州中坤投资有限公司 | | 发行股份购买资产 | 苏州中坤投资有限公司、苏州恒能供应链管理有限 | 独立财务顾问 公司、恒能投资（大连）有限公司、陈建华 募集配套资金 不超过35名特定投资者 二〇二五年四月 上市公司声明 本重大资产重组报告书摘要的目的仅为向公众提供有关本次重组的简要情 况，并不包括重大资产重组报告书全文的各部分内容。重大资产重组报告书全文 同时刊载于上海证券交易所网站。 本公司及全体董事、监事、高级管理人员保证重组报告书及本摘要内容的真 实、准确、完整，保证不存在虚假记载、误导性陈述或者重大遗漏，并对其内容 的真实性、准确性、完整性承担相应的法律责任。 重组报告书及本摘要所述事项并不代表中国证监会、上海证券交易所对本公 司股票的投资价值或者投资者收益作出实质判断或者保证，也不表明中国证监会 和证券交易所对重组报告书及本摘要的真实 ...

股票代码：603268 股票简称：松发股份 上市地点：上海证券交易所 广东松发陶瓷股份有限公司 重大资产置换及发行股份购买资产并募集 配套资金暨关联交易报告书（草案） （注册稿） | 项目 | 交易对方名称 | | --- | --- | | 重大资产置换 | 苏州中坤投资有限公司 | | 发行股份购买资产 | 苏州中坤投资有限公司、苏州恒能供应链管理有限 公司、恒能投资（大连）有限公司、陈建华 | 独立财务顾问 募集配套资金 不超过35名特定投资者 二〇二五年四月 广东松发陶瓷股份有限公司重大资产置换及发行股份购买资产并募集配套资金暨关联交易报告书（草案） 上市公司声明 1 广东松发陶瓷股份有限公司重大资产置换及发行股份购买资产并募集配套资金暨关联交易报告书（草案） 交易对方声明 本次重组的交易对方已出具承诺函，承诺将及时提供本次重组相关信息，并 保证所提供的信息真实、准确、完整，如因提供的信息存在虚假记载、误导性陈 述或者重大遗漏，给上市公司或者投资者造成损失的，将依法承担相应的法律责 任。 本次重组的交易对方承诺：如本公司/本人在本次交易中所披露或提供的信 息涉嫌虚假记载、误导性陈述或者重大遗漏，被司法 ...

西南证券股份有限公司 关于 广东松发陶瓷股份有限公司重大资产置换 及发行股份购买资产并募集配套资金暨 关联交易之独立财务顾问报告 （注册稿） 独立财务顾问 二〇二五年四月 西南证券股份有限公司 独立财务顾问报告 独立财务顾问声明和承诺 一、独立财务顾问声明 1、本独立财务顾问报告所依据的文件和材料由本次交易各方提供，提供方 对所提供文件及资料的真实性、准确性和完整性负责，并保证该等信息不存在虚 假记载、误导性陈述或者重大遗漏。本财务顾问不承担由此引起的任何风险责任； 2、本独立财务顾问报告是在假设本次交易各方当事人均全面和及时履行本 次交易相关协议和声明或承诺的基础上出具，若上述假设不成立，本独立财务顾 问不承担由此引起的任何风险责任； 3、对于对本独立财务顾问报告至关重要而又无法得到独立证据支持或需要 法律、审计、评估等专业知识来识别的事实，本独立财务顾问主要依据有关政府 部门、律师事务所、会计师事务所、资产评估机构及其他有关单位出具的意见、 说明及其他文件做出判断； 4、如本独立财务顾问报告中结论性意见引用其他证券服务机构专业意见的， 独立财务顾问已进行了必要的审慎核查。除上述核查责任之外，独立财务顾问并 ...