北京德恒（深圳）律师事务所 关于龙岩卓越新能源股份有限公司 2023 年年度股东大会 的法律意见 深圳市福田区金田路 4018 号安联大厦 B 座 11 楼 电话:0755-88286488 传真:0755-88286499 邮编:518026 北京德恒（深圳）律师事务所 关于龙岩卓越新能源股份有限公司 2023年年度股东大会的法律意见 北京德恒（深圳）律师事务所 德恒 06G20240087-00001 号 致：龙岩卓越新能源股份有限公司 龙岩卓越新能源股份有限公司（以下简称"公司"、"卓越新能"）2023 年年度股东大会（以下简称"本次会议"）于 2024 年 5 月 17 日（星期五）召开。 北京德恒（深圳）律师事务所（以下简称"德恒"）受公司委托，指派李晖律师、 罗晋航律师（以下简称"德恒律师"）出席了本次会议。根据《中华人民共和国 证券法》（以下简称"《证券法》"）、《中华人民共和国公司法》（以下简称 "《公司法》"）、中国证券监督管理委员会《上市公司股东大会规则》（以下 简称"《股东大会规则》"）、《龙岩卓越新能源股份有限公司章程》（以下简 称"《公司章程》"）的规定，德恒律师就本次会议的召集、召 ...

龙岩卓越新能源股份有限公司 2023 年年度股东大会决议公告 本公司董事会及全体董事保证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、准确性和完整性依法承担法律责任。 重要内容提示： 本次会议是否有被否决议案：无 证券代码：688196 证券简称：卓越新能 公告编号：2024-015 一、 会议召开和出席情况 （一） 股东大会召开的时间：2024 年 05 月 17 日 （二） 股东大会召开的地点：福建省龙岩市新罗区东宝路 830 号龙岩卓越新 能源股份有限公司东宝生物能源分公司会议室 （三） 出席会议的普通股股东及其持有表决权数量的情况： | 1、出席会议的股东和代理人人数 | 6 | | --- | --- | | 普通股股东人数 | 6 | | 2、出席会议的股东所持有的表决权数量 | 90,070,062 | | 普通股股东所持有表决权数量 | 90,070,062 | | 3、出席会议的股东所持有表决权数量占公司表决权数量的比例 | 75.0583 | | （%） | | | 普通股股东所持有表决权数量占公司表决权数量的比例（%） | 75.0583 | （四） 表决方式 ...

龙岩卓越新能源股份有限公司 2023 年年度股东大会 证券代码：688196 证券简称：卓越新能 龙岩卓越新能源股份有限公司 2023 年年度股东大会 会议资料 龙岩市新罗区铁山镇平林（福建龙州工业园东宝工业集中区） 二零二四年五月 2023 年年度股东大会会议须知 为维护全体股东的合法权益，确保股东大会会议秩序和议事效率，保证股东大 会的顺利召开，根据《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》"）、《上市公司股东大会规则》以及《龙岩 卓越新能源股份有限公司章程》（以下简称"《公司章程》"）和龙岩卓越新能源股份 有限公司（以下简称"公司"）《股东大会议事规则》等有关规定，特制定 2023 年 年度股东大会会议须知： 一、为保证本次大会的严肃性和正常秩序，切实维护股东的合法权益，除出席 会议的股东、公司董事、监事、高级管理人员、见证律师及董事会邀请的人员外， 公司有权依法拒绝其他无关人员进入会场。 二、出席会议的股东须在会议召开前 30 分钟到会议现场办理签到手续，并请 按规定出示证券账户卡、身份证明文件或法人单位证明、授权委托书等，代理人还 应当提交股 ...

证券代码：688196 证券简称：卓越新能 公告编号：2024-014 龙岩卓越新能源股份有限公司 关于召开 2023 年度暨 2024 年第一季度业绩说明会的公告 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： （网址：https://roadshow.sseinfo.com/） 会议召开方式：上证路演中心网络互动 投资者可于 2024 年 05 月 15 日(星期三) 至 05 月 21 日(星期二)16:00 前登 录上证路演中心网站首页点击"提问预征集"栏目或通过公司投资者关系邮箱 zyxnyir@163.com 进行提问。公司将在说明会上对投资者普遍关注的问题进行回 答。 龙岩卓越新能源股份有限公司（以下简称"公司"）已于 2024 年 4 月 20 日 发布公司 2023 年度报告和 2024 年第一季度报告，为便于广大投资者更全面深入 地了解公司经营成果、财务状况，公司计划于 2024 年 05 月 22 日 上午 09:00-10:00 举行 2023 年度暨 2024 年第一季度业绩说明会，就 ...

丨证券研究报告丨 [Table_Title] 卓越新能：量价或已筑底，期待国内外需求提升 [Table_Title2] 卓越新能：量价或已筑底，期待国内外需求提升公司研究丨点评报告 [Table_Rank]投资评级 增持丨维持 2024Q1 公司实现营收 8.68 亿元，同比降 3.09%，环比增 217.24%；归母净利润 0.29 亿元， 同比降 59.23%，环比扭亏；扣非归母净利润 0.24 亿元，同比降 64.6%，环比扭亏。 -11 盈利性大幅下滑原因：1）量价：2023 年欧盟多机构对我国出口的生物柴油开展审查，造 成欧洲客户对关税追溯调整的担忧，采购意愿下降，生物柴油量价齐跌。2）盈利性：降 至冰点还因地沟油价格维持相对刚性（因餐饮业恢复不及预期）。3）销售模式调整影响： 2023Q4 亏损因从第四季度起公司自主在欧洲开展销售业务，销售周期拉长，而折旧摊销 等为刚性成本，且 Q4 存员工奖金支出。 ⚫ 2024Q1 公司营收及归母净利润均环比改善，行业量价或筑底。2023 年 11/12 月、2024 年 1/2 月福建省生物柴油出口量为 3.4、3.6、3.3、3.4 万吨；出口均价为 75 ...

Investment Rating - The investment rating for the company is "Outperform the Market" and is maintained [2] Core Views - The company faced significant profit pressure in 2023, with a revenue of 2.812 billion yuan, down 35.29% year-on-year, and a net profit attributable to shareholders of 78.61 million yuan, down 82.60% year-on-year. The decline was primarily due to trade friction investigations initiated by the EU against Chinese biodiesel, which impacted the company's exports significantly [5][6] - In Q1 2024, the company's performance showed improvement, with revenue of 868 million yuan, down 3.09% year-on-year but up 217.24% quarter-on-quarter, and a net profit of 29.03 million yuan, down 59.23% year-on-year but turning profitable quarter-on-quarter [5] - The company plans to distribute a cash dividend of 2.70 yuan per 10 shares (including tax) to all shareholders [5] Summary by Sections Market Performance - The company's stock price has fluctuated between 23.23 yuan and 56.32 yuan over the past 52 weeks, with a closing price of 26.40 yuan on April 19, 2024 [2] Financial Performance - In 2023, the company produced 430,200 tons of biodiesel, a 5.6% increase year-on-year, but sold only 351,900 tons, a decrease of 13.1% year-on-year due to the impact of EU investigations [6][11] - The average selling price of biodiesel in 2023 was 7,397 yuan per ton, down 26.0% year-on-year due to falling international crude oil and vegetable oil prices [6] - The company’s biodiesel production capacity reached 500,000 tons per year by the end of 2023, with plans for steady capacity expansion in the future [6] Profit Forecast and Investment Rating - The forecast for net profit attributable to shareholders for 2024-2026 is 139 million yuan, 193 million yuan, and 318 million yuan respectively, with a projected book value per share of 23.36 yuan in 2024. The company is assigned a PE ratio of 25-30 for 2024, corresponding to a reasonable value range of 34.75-41.70 yuan [7][8]

Financial Performance - The company's operating revenue for 2023 was approximately ¥2.81 billion, a decrease of 35.29% compared to ¥4.34 billion in 2022[22]. - The net profit attributable to shareholders for 2023 was approximately ¥78.61 million, down 82.60% from ¥451.73 million in 2022[22]. - The net cash flow from operating activities was negative at approximately ¥322.77 million, a decline of 140.70% compared to ¥792.99 million in 2022[22]. - The basic earnings per share for 2023 was ¥0.66, a decrease of 82.45% from ¥3.76 in 2022[23]. - The net profit after deducting non-recurring gains and losses was approximately ¥108.06 million in 2023, down 77.45% from ¥479.28 million in 2022[22]. - The average selling price of biodiesel products decreased by 25.90% due to market fluctuations and EU anti-dumping investigations[90]. - Biodiesel sales volume decreased by 13.07% year-on-year, impacting overall revenue[90]. - The total revenue from the biomass energy segment was approximately RMB 2.60 billion, with a gross margin of 6.51%[95]. - Total revenue for the reporting period was 2,594,578,400.84 CNY, a decrease of 32.34% compared to the previous year[102]. Research and Development - Research and development expenses accounted for 5.30% of operating revenue in 2023, an increase from 4.62% in 2022[24]. - The company established 17 R&D projects in 2023, with R&D investment amounting to CNY 149 million, and filed 35 new patent applications[39]. - Total R&D expenditure for the year was approximately ¥149 million, a decrease of 25.74% compared to the previous year, while the R&D expenditure as a percentage of revenue increased to 5.30%[62]. - The company has increased its R&D personnel to 129, representing 19.88% of the total workforce, with an average salary of RMB 133,255.05[69]. - The company has developed core technologies for producing high-quality ester-based biodiesel and hydrocarbon biodiesel, with a focus on utilizing various waste oil feedstocks[58]. Corporate Governance - The company has not reported any significant risks that could materially affect its operations during the reporting period[4]. - The company has received a standard unqualified audit report from Rongcheng Accounting Firm[5]. - The company has not engaged in any non-operating fund occupation by controlling shareholders or related parties[7]. - The company has not violated decision-making procedures for providing guarantees[8]. - The company has not experienced any inability of the majority of directors to ensure the authenticity, accuracy, and completeness of the annual report[8]. - The company has not disclosed any special arrangements for corporate governance[8]. - The company’s governance practices comply with relevant laws and regulations, with no significant discrepancies noted[126]. - The company’s financial situation and decision-making processes were independently supervised by the board of supervisors[126]. - The company has established a comprehensive internal control management system, ensuring effective operation without significant defects[162]. Environmental and Social Responsibility - The company invested CNY 4.41 million in environmental protection during the reporting period[166]. - The company has not been listed as a key pollutant discharge unit by environmental protection authorities during the reporting period[167]. - The company implemented measures to reduce carbon emissions, including optimizing production processes and using biomass fuel[174]. - The company specializes in the production of biodiesel and bio-based materials from waste oils, contributing to a circular economy[175]. - The company has maintained a good environmental credit rating for several consecutive years, recognized as an environmentally friendly and trustworthy enterprise[176]. - The company actively engages in carbon reduction initiatives, focusing on sustainable operations and resource efficiency[175]. - The company donated a total of 46.54 million yuan in cash and 49 million yuan for public welfare projects during the reporting period[178]. Market Position and Strategy - The company’s international market position improved, with a focus on building a self-operated sales network in Europe[36]. - The company’s collaboration with Xiamen Haiao Group for a biodiesel application demonstration project was included in the national energy bureau's pilot list[38]. - The company has established a stable procurement system for waste oil, covering nationwide and Southeast Asia, ensuring stable supply and reasonable cost procurement[45]. - The domestic market for biodiesel is expected to accelerate due to national policies promoting non-grain biomass liquid fuels and the application of biodiesel[51]. - The company has built a self-operated sales network in Europe, enhancing its market competitiveness and customer responsiveness[74]. Shareholder and Financial Policies - The company plans to distribute a cash dividend of 2.70 CNY per 10 shares, totaling 32,400,000 CNY based on a total share capital of 120,000,000 shares as of December 31, 2023[5]. - The company declared a cash dividend of CNY 32,400,000, which represents 41.22% of the net profit attributable to ordinary shareholders in the consolidated financial statements[160]. - The company executed its dividend policy in compliance with its articles of association, with the 2022 profit distribution plan approved on April 21, 2023, and implemented on May 12, 2023[157]. - The company plans to strictly adhere to its profit distribution policy post-IPO, ensuring shareholder interests are protected[196]. Employee and Management Practices - The company has a total of 649 employees, with 335 in production, 33 in sales, 24 in procurement, 129 in technology, 35 in finance, and 93 in administration[153]. - The company’s training program focuses on enhancing employee skills and management capabilities through both online and offline methods[155]. - The total remuneration for directors, supervisors, and senior management during the reporting period amounted to 505.25 million yuan[133]. - The company has maintained transparency in the actual payment of remuneration to its directors and senior management, consistent with disclosures[140].

龙岩卓越新能源股份有限公司 对会计师事务所履职情况评估报告 龙岩卓越新能源股份有限公司（以下简称"公司"）聘请容诚会计师事务 所（特殊普通合伙）（以下简称"容诚所"）作为公司 2023 年年度审计机构。 根据《中华人民共和国公司法》、《中华人民共和国证券法》、《上市公 司治理准则》、《国有企业、上市公司选聘会计师事务所管理办法》等规定和 要求，公司对容诚所在 2023 年年度审计工作的履职情况进行评估。具体情况如 下： 一、2023 年年审会计师事务所基本情况 二、会计师事务所履职情况评估 经评估，近一年容诚所资质等方面合规有效，履职能够保持独立性，勤勉 尽责，公允表达意见。具体情况如下： 按照《审计业务约定书》，遵循《中国注册会计师审计准则》和其他执业 规范，结合公司 2023 年年报工作安排，容诚所对公司 2023 年度财务报告及 2023 年 12 月 31 日的财务报告内部控制的有效性进行了审计，同时对公司募集 资金存放与实际使用情况、非经营性资金占用其他关联资金往来等进行核查并 出具了专项报告。 经审计，容诚所认为，公司财务报表在所有重大方面按照企业会计准则的 规定编制，公允反映了公司 2023 年 ...

龙岩卓越新能源股份有限公司 2023 年度社会责任报告 二 O 二四年四月 报告说明 《龙岩卓越新能源股份有限公司 2023 年度社会责任报告》（以下简称"报 告"）是龙岩卓越新能源股份有限公司（以下简称"公司"、"卓越新能"）根 据中国证监会《上市公司治理准则》、上海证券交易所《科创板股票上市规则》 的相关规定，展现公司运营过程中，在股东权益保护、供应商和客户权益保护、 职工权益保护、社会公益事业和环境保护责任等领域的实践。 本报告主体边界包括公司及合并报表的子公司。 本报告涵盖了公司自 2023 年 1 月 1 日至 2023 年 12 月 31 日期间在社会责任 方面所做的各项工作，涉及的数据来源于公司 2023 年度报告和内部统计数据。 报告中的财务信息以人民币元为单位。 本报告经 2024 年 4 月 18 日召开的公司第五届董事会第二次会议审议通过， 于 2024 年 4 月 20 日正式发布，是公司发布的第五份社会责任报告。本报告网络 版可在上海证券交易所网站（www.sse.com.cn）和公司网站（wwww.zyxny.com） 查阅、下载。 公司承诺本报告内容不存在任何虚假记载、误导性陈述 ...

目 录 1、非经营性资金占用及其他关联资金往来情况专项说明 2、附表 关于龙岩卓越新能源股份有限公司 非经营性资金占用及其他关联资金往来情况 汇总表的专项说明 容诚专字[2024]361Z0289 号 龙岩卓越新能源股份有限公司全体股东： 我们接受委托，依据中国注册会计师审计准则审计了龙岩卓越新能源股份 有限公司（以下简称卓越新能公司）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和合并及母 公司所有者权益变动表以及财务报表附注，并于 2024年 4月 18日出具了容诚审 字[2024]361Z0291 号的无保留意见审计报告。 根据中国证券监督管理委员会《上市公司监管指引第 8 号——上市公司资 金往来、对外担保的监管要求》的要求及上海证券交易所《科创板上市公司自 律监管指南第 7 号——年度报告相关事项》的规定，卓越新能公司管理层编制 了后附的龙岩卓越新能源股份有限公司 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（以下简称汇总表）。如实编制和对外披露汇总表并保证 其真实、准确、完整是卓越新能公司管理层的责任。 我们对 ...