四川福蓉科技股份公司 计 报 告 曲 华兴审字[2024]24000250017 号 华兴会计师事务所(特殊普通合伙) w.fjhxcpa.com 计师事务所(特殊普通 CERTIFIED PUBLIC ACC 生 it 华兴审字[2024]24000250017号 我们在审计中识别出的关键审计事项为:应收账款坏账准备的计提。 1 会计师事务所(特殊普通合 CERTIFIED PUBLIC ACCOUN 四川福蓉科技股份公司全体股东: 一、审计意见 我们审计了四川福蓉科技股份公司(以下简称福蓉科技)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、合并及母公司所有者权益变动表以及相 关财务报表附注。 我们认为,后附的财务报表在所有重大方面按照企业会计准则的规定编 制,公允反映了福蓉科技 2023年12月31日的合并及母公司财务状况以及2023 年度的合并及母公司经营成果和现金流量。 二、形成审计意见的基础 我们按照中国注册会计师审计准则的规定执行了审计工作。审计报告的 "注册会计师对财务报表审计的责任"部分进一步阐述了我们在这些准 ...

四川福蓉科技股份公司（以下简称"公司"）董事会共有三位独立董事，分别 为郭伟先生、郑春燕女士、邢连超先生。三位独立董事在 2023 年度任职时间为 2023 年 1 月 1 日至 2023 年 12 月 31 日。 四川福蓉科技股份公司董事会 关于独立董事 2023 年度独立性情况评估专项意见 公司董事会于近日收到三位独立董事提交的《关于 2023 年度独立性的自查报 告》，公司董事会对三位独立董事的独立性情况进行了评估，并出具如下意见： 四川福蓉科技股份公司董事会 二○二四年四月二十五日 公司现任三位独立董事郭伟先生、郑春燕女士、邢连超先生严格遵守《公司法》 《上市公司治理准则》和《上市公司独立董事管理办法》等法律法规以及《公司章 程》对独立董事的任职要求，持续保持独立性，在2023年度不存在影响其独立性的 情形。 ...

四川福蓉科技股份公司 | 证券代码：603327 | 证券简称：福蓉科技 公告编号：2024-041 | | --- | --- | | 转债代码：113672 | 转债简称：福蓉转债 | 第三届监事会第十次会议决议公告 本公司监事会及全体监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个别及连带责任。 一、监事会会议召开情况 四川福蓉科技股份公司（以下简称"公司"）第三届监事会第十次会议于 2024 年 4 月 23 日以现场会议方式召开，本次会议由公司监事会主席黄志宇先生 召集并主持。本次会议通知已于 2024 年 4 月 11 日以电子邮件、电话等方式送达 给全体监事。应出席本次会议的公司监事三人，实际出席本次会议的公司监事三 人。本次会议的召集、召开符合《中华人民共和国公司法》和《公司章程》的有 关规定。 二、监事会会议审议情况 本次会议逐项审议通过了以下决议： （一）审议通过《2023 年度监事会工作报告》，表决结果为：同意 3 票； 无反对票；无弃权票。 《2023 年度监事会工作报告》对 2023 年度公司监事会的主要工作情况进行 了总结，并 ...

四川福蓉科技股份公司 2023 年度会计师事务所履职情况评估报告 四川福蓉科技股份公司（以下简称"公司"或"福蓉科技"）聘请华兴会 计师事务所(特殊普通合伙)（以下简称"华兴所"）作为公司 2023 年度财务报 告审计机构、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》，公司对华兴所 2023 年审计过程 中的履职情况进行评估。经评估，公司认为，近一年华兴所资质等方面合规有 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、华兴所基本情况 1、资质条件 华兴所前身系福建华兴会计师事务所，创立于 1981 年，隶属福建省财政 厅。1998 年 12 月，与原主管单位福建省财政厅脱钩，改制为福建华兴有限责任 会计师事务所。2009 年 1 月，更名为福建华兴会计师事务所有限公司。2013 年 12 月，转制为福建华兴会计师事务所(特殊普通合伙)。2019 年 7 月，更名为华 兴会计师事务所(特殊普通合伙)。 华兴所为特殊普通合伙企业，注册地址为福建省福州市鼓楼区湖东路 152 号中山大厦 B 座 7-9 楼，首席合伙人为童益恭先生。 华兴所是一家 ...

兴业证券股份有限公司 关于四川福蓉科技股份公司 预计 2024 年度日常关联交易的核查意见 兴业证券股份有限公司（以下简称"兴业证券"或"保荐机构"）担任四川福 蓉科技股份公司（以下简称"福蓉科技"或"公司"）向不特定对象发行可转换 公司债券的持续督导机构。根据《证券发行上市保荐业务管理办法》《上海证券 交易所股票上市规则》和《上海证券交易所上市公司自律监管指引第11号——持 续督导》等相关规定，对福蓉科技预计2024年度日常关联交易的事项进行了审慎 核查，核查情况如下： 一、日常关联交易基本情况 （一）日常关联交易履行的审议程序 2024 年 4 月 23 日，公司召开第三届董事会第十三次会议，审议通过了《关 于公司 2024 年度日常关联交易预计的议案》，关联董事回避表决。同日，公司召 开第三届监事会第十次会议，审议通过了《关于公司 2024 年度日常关联交易预 计的议案》。 公司独立董事对该议案进行了事前审核，同意将该关联交易事项提交至公司 董事会审议，并在公司董事会审议该关联交易议案时，针对此次关联交易发表了 独立意见，具体如下： 1、事前认可意见：本次日常关联交易事项符合《中华人民共和国公司法》 《 ...

Financial Performance - The company's operating revenue for Q1 2024 was ¥477,849,844.54, representing a year-on-year increase of 14.6%[5] - The net profit attributable to shareholders decreased by 24.56% to ¥63,219,933.49 compared to the same period last year[5] - The basic earnings per share (EPS) was ¥0.0933, down 24.58% year-on-year[5] - Total operating revenue for Q1 2024 reached ¥477,849,844.54, an increase of 14.6% compared to ¥416,969,081.99 in Q1 2023[19] - Net profit for Q1 2024 was ¥63,219,933.49, a decrease of 24.7% from ¥83,801,983.87 in Q1 2023[21] - Earnings per share for Q1 2024 were ¥0.0933, down from ¥0.1237 in Q1 2023[21] - The total comprehensive income for Q1 2024 was ¥63,219,933.49, down from ¥83,801,983.87 in Q1 2023, indicating a decline of 24.7%[21] Assets and Liabilities - The total assets at the end of the reporting period were ¥3,372,365,640.96, an increase of 1.77% from the end of the previous year[6] - Total current assets as of March 31, 2024, amounted to ¥1,559,000,105.16, an increase from ¥1,541,941,302.03 as of December 31, 2023[14] - Total assets as of March 31, 2024, were ¥3,372,365,640.96, up from ¥3,313,851,337.89 as of December 31, 2023[14] - Total liabilities as of Q1 2024 amounted to ¥1,314,874,987.46, slightly down from ¥1,319,948,848.55 in the previous year[16] - Total liabilities as of March 31, 2024, were ¥717,801,914.74, slightly up from ¥711,383,314.37 at the end of 2023[29] Cash Flow - The net cash flow from operating activities was ¥156,453,145.07, a decrease of 25.26% compared to the previous year[5] - Cash inflow from operating activities for Q1 2024 was ¥589,334,729.34, a decrease of 2.8% from ¥603,996,292.91 in Q1 2023[24] - Net cash flow from operating activities for Q1 2024 was ¥156,453,145.07, down 25.2% compared to ¥209,333,143.36 in Q1 2023[25] - Cash outflow from investment activities in Q1 2024 was ¥754,870,715.75, an increase of 60.7% from ¥469,956,747.32 in Q1 2023[25] - Net cash flow from investment activities for Q1 2024 was -¥403,778,378.80, worsening from -¥169,327,425.41 in Q1 2023[25] - Cash and cash equivalents at the end of Q1 2024 totaled ¥399,872,383.06, down 21.7% from ¥510,940,464.83 at the end of Q1 2023[26] Shareholder Information - Total number of common shareholders at the end of the reporting period was 62,221[10] - The largest shareholder, Fujian Nanping Aluminum Industry Co., Ltd., holds 382,735,990 shares, accounting for 56.47% of total shares[10] - There were no significant changes in the shareholding structure among the top 10 shareholders[11] Expenses and Investments - Total operating costs for Q1 2024 were ¥430,850,592.78, up from ¥353,942,219.51 in Q1 2023, reflecting a 21.8% increase[19] - Research and development expenses for Q1 2024 were ¥4,897,044.69, a decrease of 21.7% from ¥6,252,100.79 in Q1 2023[19] - The company reported investment income of ¥633,072.11 in Q1 2024, compared to no investment income in Q1 2023[20] - Employee compensation payments increased to ¥28,825,812.18 in Q1 2024, compared to ¥22,602,476.32 in Q1 2023, reflecting a rise of 27.4%[25] - The financial expenses for Q1 2024 showed a significant reduction, reporting a net income of -¥653,598.64 compared to ¥6,201,383.33 in Q1 2023[19] Other Financial Metrics - The weighted average return on equity (ROE) was 3.12%, a decrease of 1.26 percentage points year-on-year[5] - The company received government subsidies amounting to ¥25,456,179.22 during the reporting period[7] - The company reported a significant increase of 155.76% in other current liabilities, primarily due to an increase in endorsed but not yet due acceptance bills[8] - Contract liabilities increased by 103.80%, mainly due to an increase in advance payments from customers[8] - Cash and cash equivalents decreased by 37.81%, primarily due to idle funds being transferred to liquid financial assets[8] Market Activity - The company did not report any new product launches or significant market expansion strategies during the quarter[35]

四川福蓉科技股份公司 内 控 审 计 报 告 华兴审字[2024]24000250028 号 华兴会计师事务所（特殊普通合伙） vww.fjhxcpa.com 计师事务所(特殊普通 ERTIFIED PUBLIC ACC 计 报 告 223 日 华兴审字[2024]24000250028号 四川福蓉科技股份公司全体股东: 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, 我们审计了四川福蓉科技股份公司（以下简称福蓉科技）2023 年 12 月 31 日 财务报告内部控制的有效性。 一、企业对内部控制的责任 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 福蓉科技董事会的责任。 二、注册会计师的责任 我们的责任是在实施审计工作的基础上,对财务报告内部控制的有效性 发表审计意见,并对注意到的非财务报告内部控制的重大缺陷进行披露。 地址:福建省福州市湖东路152号中山大厦B座6-9楼 Add : 6-9/F Block B,152 Hudong Road,Fuzhou,Fujian.China 电话(Tel):0 ...

| 证券代码：603327 | 证券简称：福蓉科技 公告编号：2024-045 | | --- | --- | | 转债代码：113672 | 转债简称：福蓉转债 | 四川福蓉科技股份公司 关于会计政策变更的公告 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个别及连带责任。 四川福蓉科技股份公司（以下简称"公司"）于 2024 年 4 月 23 日召开了第 三届董事会第十三次会议和第三届监事会第十次会议，审议通过了《关于会计政 策变更的议案》，该议案经公司董事会、监事会审议通过后，无需提交公司股东 大会审议。现就公司本次会计政策变更事项说明如下：。 一、本次会计政策变更概述 （一）变更原因 2023 年 10 月 25 日，财政部颁布了《关于印发<企业会计准则解释第 17 号> 的通知》（财会〔2023〕21 号）（以下简称"《准则解释第 17 号》"。为了更加客 观、公允地反映公司的财务状况以及经营成果，根据《企业会计准则》并结合公 司的实际情况，公司根据《准则解释第 17 号》进行会计政策变更。 （二）变更的主要内容 1、变更前采 ...

| 证券代码：603327 | 证券简称：福蓉科技 公告编号：2024-047 | | --- | --- | | 转债代码：113672 | 转债简称：福蓉转债 | 四川福蓉科技股份公司 关于提请股东大会授权董事会办理以简易程序向特 定对象发行股票相关事宜的公告 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个别及连带责任。 根据《上市公司证券发行注册管理办法》《上海证券交易所上市公司证券发 行上市审核规则》《上海证券交易所上市公司证券发行与承销业务实施细则》等 相关规定，四川福蓉科技股份公司（以下简称"公司"）于 2024 年 4 月 23 日召 开第三届董事会第十三次会议，审议通过了《关于提请股东大会授权董事会办理 以简易程序向特定对象发行股票相关事宜的议案》，同意公司董事会提请股东大 会授权董事会决定公司向特定对象发行融资总额不超过人民币 3 亿元且不超过 最近一年末净资产 20%的股票，授权期限自公司 2023 年度股东大会审议通过之 日起至公司 2024 年度股东大会召开之日止。本议案尚须提交公司股东大会审议 通过。现将具体 ...

Financial Performance - The company's operating revenue for 2023 was CNY 1,905,944,931.65, a decrease of 15.44% compared to CNY 2,253,863,516.97 in 2022[23]. - The net profit attributable to shareholders for 2023 was CNY 278,441,374.84, down 28.83% from CNY 391,253,338.45 in the previous year[23]. - The net cash flow from operating activities decreased by 58.82% to CNY 255,861,141.99 from CNY 621,264,266.60 in 2022[23]. - The total assets as of the end of 2023 were CNY 3,313,851,337.89, an increase of 36.14% from CNY 2,434,217,620.71 at the end of 2022[23]. - Basic earnings per share decreased by 28.82% to CNY 0.4109, while diluted earnings per share fell by 30.04% to CNY 0.4039[25]. - The weighted average return on equity decreased to 14.56%, down from 22.23% in the previous year[25]. - The company achieved operating revenue of CNY 1,905.94 million in 2023, a year-on-year decrease of 15.44%[33]. - The net profit attributable to shareholders was CNY 278.44 million, down 28.83% year-on-year[33]. - The revenue from the consumer electronics materials segment was CNY 1,251,223,716.24, a decrease of 20.07% compared to the previous year[70]. - The total operating cost for the consumer electronics materials segment was CNY 1,633,832,482.49, an increase of 23.42% year-on-year[70]. - The gross profit margin for the consumer electronics materials segment was 23.42%, down by 1.51% from the previous year[70]. - The production volume of consumer electronics materials decreased by 12.79%, while sales volume dropped by 17.10% compared to the previous year[71]. Dividend and Capital Plans - The company plans to distribute a cash dividend of CNY 3.00 per 10 shares, totaling CNY 203,307,000.00 based on a total share capital of 677,690,000 shares[5]. - The company intends to increase its share capital by 1 share for every 10 shares held, resulting in a new total share capital of 745,459,000 shares[5]. - The cash dividend payout ratio for the fiscal year 2023 is projected to be 77.51% based on the net profit reported in the parent company's financial statements[162]. - The total cash dividend amount (including tax) for the year is 203,307,000.00, which accounts for 73.02% of the net profit attributable to ordinary shareholders in the consolidated financial statements[165]. Research and Development - The company invested CNY 18.34 million in R&D, representing a 1.5% increase year-on-year, and developed multiple high-strength aluminum alloy materials[35]. - The total R&D expenditure was CNY 18,344,489.30, accounting for 0.96% of total revenue[78]. - The company is committed to increasing R&D investment to develop high-value-added new alloy materials and products, while also enhancing collaboration with research institutions[110]. - The company is investing 200 million CNY in R&D for new technologies aimed at enhancing production efficiency[139]. - The company plans to invest 50 million CNY in R&D for new technologies over the next two years[141]. Market Position and Strategy - The company maintained its leading position in the aluminum structural components market for consumer electronics despite a challenging market environment[34]. - The company successfully launched new products for major clients including Samsung, Apple, and Google, contributing to its market expansion[34]. - The company expanded its market share by focusing on high-end products like Samsung's S series and foldable phones, while also increasing its export market share[61]. - The company has established itself as a key supplier for major brands such as Apple, Samsung, and Google, being recognized as one of the top 200 suppliers for Apple globally for three consecutive years[60]. - The company aims to increase its order intake by over 10% in 2024 compared to 2023, focusing on expanding its market share in high-end aluminum alloy products and developing new customer relationships in the 3C consumer electronics sector[109]. Operational Challenges and Responses - The company faced challenges such as order shrinkage and exchange rate fluctuations but successfully navigated these issues to meet its operational goals[33]. - The company implemented significant cost reduction measures, achieving notable savings in logistics and procurement throughout the year[37]. - The company completed 98% of its key project plans for the year, with over 80% of new project output achieved[35]. - The company has been actively enhancing safety and environmental management, ensuring compliance with local regulations and maintaining stable operations throughout the year[40]. Governance and Compliance - The company has established a governance structure that includes a shareholders' meeting, board of directors, and supervisory board, ensuring clear responsibilities and compliance with regulations[121]. - The company maintained transparent communication with investors, holding multiple earnings briefings and ensuring timely information disclosure[129]. - The company strictly adheres to insider information management protocols to ensure fair and equitable information disclosure practices[130]. - The company has established a unified management system for its subsidiaries, ensuring effective oversight in financial and operational aspects[168]. - The company has committed to not transferring or entrusting the management of its shares for 36 months from the date of its initial public offering[176]. Future Outlook - The company provided a positive outlook for the next fiscal year, projecting a revenue growth of 10% to 1.32 billion CNY[139]. - The company is positioned to benefit from the anticipated growth in the 5G smartphone market, with a target of over 85% for 5G phone shipments by 2024[51]. - The company anticipates a strong growth trajectory in the mid-to-high-end smartphone market, particularly in foldable phones, amidst the ongoing AI technology boom, which is expected to initiate a new growth cycle in consumer electronics[106]. - The company plans to enhance its production capacity in the new energy and automotive sectors, including the construction of battery tray production lines and the development of titanium-aluminum composite materials[108]. Risks and Concerns - The company has not reported any significant risks that could materially affect its operations during the reporting period[8]. - The company emphasizes the importance of investor awareness regarding potential risks associated with forward-looking statements in the report[6]. - The company reported a significant decline in net cash flow from operating activities, down 58.82% year-on-year, indicating challenges in cash generation[68]. - The company faces risks related to project implementation, including potential delays and increased costs due to unforeseen macroeconomic factors[118]. - The company has established a performance evaluation mechanism for senior management, with annual compensation consisting of performance pay and special rewards based on quantifiable performance indicators[166].