福建坤彩材料科技股份有限公司 审计报告 德皓审字[2025]00001227号 北 京 德 皓 国 际 会 计 师 事 务 所 (特殊普通合伙 ) Beijing Dehao International Certified Public Accountants (Limited Liability Partnership) 福建坤彩材料科技股份有限公司 审计报告及财务报表 （2024 年 1 月 1 日至 2024 年 12 月 31 日止） | | 目 | 录 | 页 次 | | --- | --- | --- | --- | | 一、 | 审计报告 | | 1-5 | | 二、 | 已审财务报表 | | | | | 合并资产负债表 | | 1-2 | | | 合并利润表 | | 3 | | | 合并现金流量表 | | 4 | | | 合并股东权益变动表 | | 5-6 | | | 母公司资产负债表 | | 7-8 | | | 母公司利润表 | | 9 | | | 母公司现金流量表 | | 10 | | | 母公司股东权益变动表 | | 11-12 | | | 财务报表附注 | | 1-91 | 审 计 报 ...

坤彩科技披露2024年及2025年一季报，2024年年度营收96,989.34万元，归母 净利润3,514.30万元。2025 年第一季度实现归母净利润2,385.14万元，同比增长17.48%。报告显示，坤彩科技已经成为了全球高端 珠光颜料的主要供应商，随着汽车制造、 低空经济、 人形机器人和智能化的业态发展，高标准的 钛白 粉和珠光材料的需求持续增长，报告期内公司的珠光材料高端应用增长势头迅猛。公司全球首套萃取法 氯化钛白已经进入规模化生产，目前已有上百家终端客户和经销商持续稳定的采购，为未来公司业绩的 改善和提升提供有利的保障。 ...

福建坤彩材料科技股份有限公司 2024 年度独立董事述职报告 房桃峻 作为福建坤彩材料科技股份有限公司（简称"公司"）的独立董事，本人严格 按照《中华人民共和国公司法》（以下简称"《公司法》"）《中华人民共和国证券法》 （以下简称"《证券法》"）《上市公司独立董事管理办法》等法律、法规、规范性 文件以及《公司章程》《独立董事工作细则》的规定，本着对公司全体股东负责的 态度，忠实、勤勉地履行了独立董事职责，积极参加公司的相关会议，及时了解 公司经营管理信息，全面关注公司的发展状况，认真、客观地审议各项议案，较 好地发挥了独立董事的作用，尽可能有效地维护了公司和全体股东的合法权益。 现将 2024 年度内履行独立董事职责情况汇报如下： 一、独立董事的基本情况 （一）个人工作履历、专业背景以及兼职情况 房桃峻：男，1967 年出生，中国国籍，无境外永久居留权，研究生学历，注 册会计师。1991 年至今在福州大学管理学院（后合并更名为福州大学经济与管理 学院）从事教学工作，副教授职称，并在不同时期担任福州大学管理学院会计系 副主任、福州大学经济与管理学院会计系主任等行政职务。现任中能电气股份有 限公司独立董事、江苏德 ...

福建坤彩材料科技股份有限公司 2024 年度独立董事述职报告 Yining Zhang（张易宁） 作为福建坤彩材料科技股份有限公司（以下简称"公司"）的独立董事，本人 严格按照《中华人民共和国公司法》（以下简称"《公司法》"）《中华人民共和国证 券法》（以下简称"《证券法》"）《上市公司独立董事管理办法》等法律、法规、规 范性文件以及《公司章程》《独立董事工作细则》的规定，本着对公司全体股东负 责的态度，忠实、勤勉地履行了独立董事职责，积极参加公司的相关会议，及时 了解公司经营管理信息，全面关注公司的发展状况，认真、客观地审议各项议案， 较好地发挥了独立董事的作用，尽可能有效地维护了公司和全体股东的合法权益。 现将 2023 年度内履行独立董事职责情况汇报如下： 一、独立董事的基本情况 （一）个人工作履历、专业背景以及兼职情况 Yining Zhang：男，中文名张易宁，1962 年出生，美国国籍，毕业于美国北 卡大学化学专业，博士学历，在化学、材料等领域具有丰富的经验。曾任福建国 光电子科技股份有限公司副总经理，现任中科院海西研究院研究员、福建坤彩材 料科技股份有限公司第四届董事会独立董事。 （二）独立董事 ...

Financial Performance - The company's operating revenue for Q1 2025 was CNY 257,794,790.51, representing a year-on-year increase of 1.11% compared to CNY 254,965,318.17 in the same period last year[4]. - Net profit attributable to shareholders was CNY 23,851,357.03, reflecting a 17.48% increase from CNY 20,302,368.75 in the previous year[4]. - The net profit after deducting non-recurring gains and losses was CNY 21,659,292.06, up 26.51% from CNY 17,120,986.87 year-on-year[4]. - The basic earnings per share increased to CNY 0.0364, a rise of 17.42% compared to CNY 0.0310 in the same period last year[4]. - Net profit for Q1 2025 reached CNY 25,697,234.15, up 18.5% from CNY 21,730,442.46 in Q1 2024[18]. - The profit attributable to shareholders of the parent company was CNY 23,851,357.03, an increase of 17.5% compared to CNY 20,302,368.75 in the same period last year[18]. Assets and Liabilities - Total assets at the end of the reporting period were CNY 4,940,139,472.06, an increase of 1.50% from CNY 4,866,895,368.59 at the end of the previous year[5]. - Total assets increased to CNY 4,940,139,472.06 as of March 31, 2025, compared to CNY 4,866,895,368.59 at the end of 2024, reflecting a growth of approximately 1.5%[11]. - Current assets rose to CNY 1,733,541,701.49 from CNY 1,648,545,693.68, marking an increase of about 5.2%[12]. - Total liabilities amounted to CNY 3,024,716,044.02, a slight increase from CNY 2,977,234,430.82 in the previous year[14]. - The total liabilities increased, with current liabilities reflecting a rise due to increased short-term borrowings[12]. - Total equity attributable to shareholders of the parent company was CNY 1,901,870,358.75, up from CNY 1,877,943,392.25 year-over-year[14]. Cash Flow - The net cash flow from operating activities was negative CNY 84,371,128.76, an improvement of 12.55% compared to negative CNY 96,480,191.73 in the same period last year[4]. - In Q1 2025, cash inflow from operating activities was $196,132,681.11, compared to $189,850,400.53 in Q1 2024, representing an increase of approximately 1.5%[22]. - The net cash outflow from operating activities in Q1 2025 was -$84,371,128.76, an improvement from -$96,480,191.73 in Q1 2024[22]. - Cash outflow from investing activities in Q1 2025 was $22,378,450.93, significantly lower than $142,267,771.43 in Q1 2024, indicating a reduction of approximately 84.3%[23]. - The net cash flow from investing activities in Q1 2025 was -$22,378,450.93, an improvement from -$142,257,992.48 in Q1 2024, indicating a reduction of approximately 84.3%[23]. - The net cash flow from financing activities in Q1 2025 was $131,207,690.44, a decrease of about 58.3% compared to $314,427,684.46 in Q1 2024[23]. Operational Efficiency - The weighted average return on net assets rose to 1.26%, an increase of 0.19 percentage points from 1.07% in the previous year[5]. - The company reported a decrease in financial expenses to CNY 13,568,435.15 in Q1 2025 from CNY 17,614,673.07 in Q1 2024, indicating improved cost management[17]. - Research and development expenses were CNY 8,389,438.93, slightly down from CNY 8,856,577.05 in the previous year, reflecting a focus on efficiency[17]. Other Financial Metrics - The company reported a significant increase in other receivables by 136.85%, primarily due to new financing lease project deposits[7]. - The company experienced an increase in other payables by 47.42%, mainly due to new borrowings from non-financial institutions[7]. - Non-recurring gains and losses for the period totaled CNY 2,192,064.97 after accounting for tax effects and minority interests[7]. - Cash and cash equivalents increased to CNY 51,043,448.29 from CNY 33,147,187.17, representing a growth of approximately 54%[11]. - Accounts receivable grew to CNY 225,349,378.23 from CNY 198,971,593.88, indicating an increase of around 13.2%[11]. - Inventory increased to CNY 1,380,359,694.85 from CNY 1,356,661,155.79, showing a rise of about 1.7%[12]. - Short-term borrowings rose to CNY 853,867,039.73 from CNY 838,015,961.06, reflecting an increase of approximately 1.8%[12]. Strategic Developments - The company has not reported any changes in major shareholders or significant events affecting the stock during the reporting period[10]. - There are no new strategies or product developments mentioned in the current report[10].

Financial Performance - The company reported a significant decline in net profit for the year 2024 due to prior investments in the titanium dioxide and iron oxide business segments[6]. - The company's operating revenue for 2024 reached ¥969,893,361.83, representing a 17.00% increase compared to ¥828,992,739.83 in 2023[22]. - The net profit attributable to shareholders decreased by 58.13% to ¥35,142,986.58 in 2024 from ¥83,941,610.63 in 2023[22]. - The basic earnings per share for 2024 was ¥0.0536, down 58.16% from ¥0.1281 in 2023[23]. - The total assets increased by 12.02% to ¥4,866,895,368.59 in 2024 from ¥4,344,726,427.12 in 2023[22]. - The net cash flow from operating activities was negative at -¥163,317,011.43 in 2024, compared to positive cash flow of ¥80,389,832.26 in 2023[22]. - The company reported a total of ¥4,046,661.97 in non-recurring gains and losses for 2024, with a net amount of ¥1,456,672.81 after tax effects[28]. - The weighted average return on equity decreased to 1.87% in 2024 from 4.54% in 2023, a decline of 2.67 percentage points[23]. - The company experienced a significant drop in net profit in the fourth quarter of 2024, reporting a loss of -¥25,245,578.32[26]. - The net profit attributable to shareholders after deducting non-recurring gains and losses was ¥33,686,313.77, down 53.87% from ¥73,026,536.82 in 2023[22]. Dividend Policy - The board of directors has decided not to distribute cash dividends or issue bonus shares for the year 2024, focusing on reinvesting profits into core business development and market expansion[6]. - The company has maintained a cumulative cash distribution of profits not less than 30% of the average distributable profits over the last three years[6]. - The company plans to not distribute cash dividends or issue bonus shares for the 2024 fiscal year, opting to retain undistributed profits for business development and market expansion[129][131]. - The company has outlined a three-year dividend return plan for shareholders from 2024 to 2026[109]. Market Expansion and Business Development - The company is actively expanding its market presence and enhancing its main business operations[6]. - The company established a joint venture in Zhangzhou with international resources to enhance its supply chain and reduce raw material costs[36]. - The pearl business continues to grow, driven by demand in the automotive and low-altitude economy sectors, with synthetic mica's share expected to reach nearly 50%[37]. - The company formed a joint venture focused on nuclear energy projects, aiming to supply zero-carbon industrial steam, enhancing cost efficiency and supporting sustainable development[38]. - The company plans to pursue mergers and acquisitions in related industries to expand production scale, enhance R&D capabilities, and improve market competitiveness[93]. Operational Efficiency and Cost Management - Sales expenses increased by 3.72 million yuan due to higher advertising, travel, and logistics costs[34]. - Management expenses rose by 7.54 million yuan, influenced by an increase in personnel and depreciation costs[34]. - Financial expenses increased by 17.33 million yuan due to higher interest expenses and reduced overall income[34]. - The company has established a transparent performance evaluation system linked to its operational efficiency, which includes a four-part salary structure[126]. - The company has implemented a training program that encourages employees to select courses and learn across different roles, enhancing overall work efficiency[127]. Risk Management and Compliance - The management has outlined potential significant risks in the "Management Discussion and Analysis" section of the report[9]. - The company emphasizes the importance of investor awareness regarding investment risks associated with forward-looking statements[7]. - The company has established a robust corporate governance structure, ensuring effective checks and balances among shareholders, the board of directors, and the supervisory board[106]. - The company has not reported any significant changes in the competitive landscape or measures taken to address potential conflicts of interest with controlling shareholders[109]. - The company has implemented management control over subsidiaries, ensuring compliance with legal and regulatory requirements[136]. Environmental Compliance - The company has established an environmental protection mechanism and invested in environmental protection funds during the reporting period[139]. - The company and its subsidiaries strictly comply with national environmental protection laws and regulations, with no penalties from environmental authorities during the reporting period[140]. - The company has implemented pollution control facilities, including wastewater treatment and dust removal systems, which are monitored 24/7 to ensure compliance with emission standards[142]. - The company has developed emergency response plans for environmental incidents, which have been filed with the local environmental authority[144]. - The company has implemented carbon reduction measures, including a distributed photovoltaic project on the rooftops of its factory, which effectively utilizes solar energy to reduce carbon dioxide emissions and environmental pollution[147]. Shareholder Information - The company reported a total shareholding increase of 108,043,910 shares during the reporting period, with the total number of shares held at the end of the period being 378,148,185 shares[112]. - The chairman and general manager, Xie Bingkun, received a total pre-tax remuneration of 280.97 million CNY for the reporting period[112]. - The company’s independent directors, Yining Zhang and Fang Taojun, received a remuneration of 8.00 million CNY each for the reporting period[112]. - The company’s financial director, Fang Fei, received a total pre-tax remuneration of 56.38 million CNY during the reporting period[112]. - The total remuneration for all directors, supervisors, and senior management at the end of the reporting period amounted to 5.5165 million yuan[116]. Audit and Financial Reporting - The audit report issued by Beijing Dehao International Accounting Firm confirmed the financial statements' accuracy and completeness[5]. - The financial statements for the year ending December 31, 2024, were audited and found to fairly reflect the company's financial position[185]. - The company has complied with all major aspects of the accounting standards in preparing its financial statements[186]. - The audit process involved assessing the appropriateness of accounting policies and estimates made by management, ensuring transparency and accuracy in financial reporting[192].

证券代码：603826 证券简称：坤彩科技 公告编号：2025-017 福建坤彩材料科技股份有限公司 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法律责任。 重要内容提示： 本次会计政策变更系根据中华人民共和国财政部（以下简称"财政部"） 相关规定进行的变更，不会对公司财务状况和经营成果产生重大影响，亦不存在 损害公司及股东利益的情况。 执行。其他未变更部分，公司仍按照财政部前期颁布的《企业会计准则——基本 准则》和各项具体会计准则、企业会计准则应用指南、企业会计准则解释公告以 及其他相关规定执行。 二、本次会计政策变更对公司的影响 一、本次会计政策变更概述 （一）变更原因和生效日期 2024 年 12 月，财政部发布《企业会计准则解释第 18 号》（财会〔2024〕 24 号）（以下简称"《准则解释第 18 号》"），规定对不属于单项履约义务的 保证类质量保证产生的预计负债，应当按确定的预计负债金额，借记"主营业务 成本"、"其他业务成本"等科目，贷记"预计负债"科目，并相应在利润表中 的"营业成本"和资产负 ...

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： 拟续聘的会计师事务所：北京德皓国际会计师事务所（特殊普通合伙）（以 下简称"北京德皓国际"） 一、拟聘任会计师事务所的基本情况 （一）机构信息 证券代码： 603826 证券简称： 坤彩科技 公告编号：2025-018 福建坤彩材料科技股份有限公司 关于续聘会计师事务所的公告 1、基本信息 名称：北京德皓国际会计师事务所（特殊普通合伙） 成立日期：2008 年 12 月 8 日 组织形式：特殊普通合伙 注册地址：北京市西城区阜成门外大街 31 号 5 层 519A 首席合伙人：杨雄 截止 2024 年 12 月 31 日，北京德皓国际合伙人 66 人，注册会计师 300 人， 签署过证券服务业务审计报告的注册会计师人数 140 人。 2024 年度经审计的收入总额为 43,506.21 万元（含合并数，下同），审计业 务收入为 29,244.86 万元，证券业务收入为 22,572.37 万元。2024 年度审计上市 公司客户家数 125 家，主要行业：制造业，信 ...

福建坤彩材料科技股份有限公司 控股股东及其他关联方资金占用情况的 专项说明 德皓核字[2025]00000864号 北 京 德 皓 国 际 会 计 师 事 务 所 (特殊普通合伙 ) Beijing Dehao International Certified Public Accountants (Limited Liability Partnership) 福建坤彩材料科技股份有限公司 控股股东及其他关联方资金占用情况的专项说明 （截止 2024 年 12 月 31 日） 目 录 页 次 一、 控股股东及其他关联方资金占用情况的专项 说明 1-2 二、 福建坤彩材料科技股份有限公司 2024 年度非 经营性资金占用及其他关联资金往来情况汇 总表 1 德皓核字[2025]00000864号 福建坤彩材料科技股份有限公司全体股东： 控 股 股 东 及 其 他 关 联 方 资 金 占 用 情 况 的 专 项 说 明 如实编制和对外披露该汇总表，并确保其真实性、合法性及完整 性是坤彩科技管理层的责任。我们对汇总表所载资料与我们审计坤彩 第 1 页 德皓核字[2025] 00000864 号关联方资金占用情况的专项说 ...

董事审计委员会人员全部由董事构成，且均不在公司担任高级管理人员，其 中独立董事人数占比过半数，召集人房桃峻先生为会计专业人士，符合相关监管 要求和公司规定。 一、审计委员会人员构成 公司第四届董事会审计委员会由独立董事房桃峻先生、Yining Zhang 先生 及董事张强先生 3 名成员组成，召集人为房桃峻先生。 （一）2024 年 3 月 27 日，审计委员会召开 2024 年第一次会议，审计委员 会与负责公司审计工作的注册会计师及项目经理召开工作沟通会议，2023 年度 审计工作的初步情况，如审计范围、重要时间节点、人员安排、审计重点、调整 事项等相关事项进行了沟通，并对审计发现问题提出建议。 （二）2024 年 4 月 25 日，审计委员会召开 2024 第二次会议，会上审议了 《关于审议 2023 年度财务会计报告的议案》《关于续聘 2024 年度审计机构的议 案》《关于审议 2024 年第一季度财务会计报告的议案》。与会委员认真审议上述 议案，同意提交公司董事会审议。 （三）2024 年 8 月 9 日，审计委员会召开 2024 年第三次会议，会上审议了 《关于审议 2024 年半年度财务会计报告的 ...