宁夏英力特化工股份有限公司 内部控制审计报告 二○二三年度 信会师报字[2024]第 ZG11187 号 宁夏英力特化工股份有限公司 内部控制审计报告 目 录 内部控制审计报告 第 1 - 2 页 内部控制审计报告 信会师报字[2024]第 ZG11187 号 宁夏英力特化工股份有限公司全体股东： 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，我们审计了宁夏英力特化工股份有限公司（以下简称"贵公 司"）2023 年 12 月 31 日的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 价其有效性是贵公司董事会的责任。 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。 三、内部控制的固有局限性 内部控制具有固有局限性，存在不能防止和发现错报的可能性。 此外，由于情况的变化可能导致内部控制变得不恰当，或对控制政策 和程序遵循的程度降低，根据内部控制审计结果推测未来内 ...

证券代码：000635 证券简称：英力特 公告编号：2024-030 宁夏英力特化工股份有限公司 关于 2023 年度计提有关资产减值准备的公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完 整，没有虚假记载、误导性陈述或重大遗漏。 宁夏英力特化工股份有限公司（以下简称公司）于 2024 年 4 月 23 日召开第九届董事会第二十七次会议审议通过了《关于 2023 年度 计提有关资产减值准备的议案》，本议案需提交股东大会审议。 根据《企业会计准则》和公司财务管理制度等相关规定，公司对 2023 年存货、应收款项、固定资产等进行了全面清查，拟计提资产 减 值 准 备 44,562,961.38 元 , 转 销 前 期 计 提 的 存 货 跌 价 准 备 166,250,882.41 元，转销固定资产减值准备 67,482,407.43 元，转 销无形资产减值准备 119,074.80 元，核销坏账准备 443,104.50 元， 增加公司 2023 年度净利润 141,911,703.12 元。具体情况如下： 一、本期计提资产减值准备的原因 报告期末，公司对库存商品等存货情况进行清查后，需计提存货 跌 ...

一、会计政策变更情况概述 （一）会计政策变更的原因 关于会计政策变更的公告 本公司及董事会全体成员保证信息披露的内容真实、准确、完 整，没有虚假记载、误导性陈述或重大遗漏。 宁夏英力特化工股份有限公司（以下简称公司）于 2024 年 4 月 23 日召开第九届董事会第二十七次会议审议通过了《关于会计政策 变更的议案》，现将具体情况公告如下：。 证券代码：000635 证券简称：英力特 公告编号：2024-031 宁夏英力特化工股份有限公司 2022 年 11 月 30 日，财政部发布了《企业会计准则解释第 16 号》 （财会〔2022〕31 号）（以下简称《准则解释第 16 号》），其中"关 于单项交易产生的资产和负债相关的递延所得税不适用初始确认豁 免的会计处理"的规定自 2023 年 1 月 1 日起施行。 （二）会计政策变更的主要内容 根据《准则解释第 16 号》的规定，对于不是企业合并、交易发 生时既不影响会计利润也不影响应纳税所得额（或可抵扣亏损）、且 初始确认的资产和负债导致产生等额应纳税暂时性差异和可抵扣暂 时性差异的单项交易（包括承租人在租赁期开始日初始确认租赁负债 并计入使用权资产的租赁交易 ...

Financial Performance - The company's operating revenue for 2023 was CNY 1,747,196,028.30, a decrease of 6.82% compared to CNY 1,875,055,662.33 in 2022[21] - The net profit attributable to shareholders for 2023 was a loss of CNY 667,768,724.47, representing a decline of 71.72% from a loss of CNY 388,869,180.67 in 2022[21] - The net cash flow from operating activities was negative CNY 596,373,230.47, a significant decrease of 269.08% compared to negative CNY 161,583,645.97 in 2022[21] - The basic earnings per share for 2023 was negative CNY 2.19, down 71.09% from negative CNY 1.28 in 2022[21] - Total assets at the end of 2023 were CNY 2,681,463,580.47, a decrease of 1.83% from CNY 2,731,370,695.47 at the end of 2022[21] - The net assets attributable to shareholders decreased by 29.43% to CNY 1,601,396,592.37 from CNY 2,269,122,477.13 at the end of 2022[21] - The company reported a significant increase in the net profit attributable to shareholders after deducting non-recurring gains and losses, which was a loss of CNY 723,751,837.32, an 83.64% decline from a loss of CNY 394,124,566.20 in 2022[21] - The weighted average return on net assets was negative 34.51% in 2023, compared to negative 15.79% in 2022, indicating a worsening financial performance[21] Revenue and Market Performance - In 2023, the company's total operating revenue for the four quarters was approximately ¥1.25 billion, with the highest revenue in Q4 at ¥511.62 million[27] - The net profit attributable to shareholders for the year was negative, totaling approximately -¥688.77 million, with the largest loss in Q4 at -¥191.13 million[27] - The revenue from PVC was 1.014 billion yuan, accounting for 58.01% of total revenue, while E-PVC revenue was 228.13 million yuan, representing 13.06% of total revenue, both showing declines of 7.29% and 13.18% respectively[65] - The total revenue from PVC was ¥1,013,571,764.20, with a price decline due to weak downstream demand[69] - E-PVC sales volume rose by 3.97% to 3.67 million tons, but production volume fell by 15.40% to 3.35 million tons[70] Production and Capacity - The company's PVC production capacity is 260,000 tons per year, which is below the industry average of 400,000 tons per year[43] - The company's caustic soda production capacity is 210,000 tons, also below the industry average of 290,000 tons[47] - In 2023, the company produced 143,600 tons of calcium carbide, an increase of 24% year-on-year, while PVC production decreased by 10.4% to 173,200 tons[57] - The production capacity utilization rates for major products are as follows: General PVC at 78.73%, paste PVC at 83.75%, and caustic soda at 72.52%[50] Environmental and Compliance - The company has completed the environmental impact registration for the wastewater zero discharge project and five distributed photovoltaic power generation projects in October 2023[51] - The company has implemented a closed-loop water system in its chlor-alkali production line, significantly reducing wastewater discharge[56] - The company reported a total SO2 emission of 111.1 tons, well below the permitted limit of 388.48 tons per year[198] - The NOx emissions from the company’s cogeneration units were recorded at 319.05 tons, also within the allowable limit of 554.98 tons per year[198] - The company has a valid pollutant discharge permit effective until June 19, 2025[197] Research and Development - Research and development expenses increased by 91.70% to ¥3,638,193.66, indicating a focus on innovation[76] - The number of R&D personnel increased to 45 in 2023, a 150% increase from 18 in 2022, representing 2.37% of the total workforce[80] - R&D investment amounted to ¥12,895,897.07 in 2023, a significant increase of 579.49% compared to ¥1,897,867.53 in 2022, accounting for 0.74% of operating revenue[80] Governance and Management - The company has established a complete and independent governance structure, including a board of directors, supervisory board, and management team, ensuring compliance with relevant laws and regulations[118] - The board of directors consists of 9 members, including 3 independent directors with expertise in accounting, law, and chemical engineering[113] - The company has a financial management system that ensures independent accounting and does not share bank accounts with its actual controllers or related parties[117] - The company has established a governance mechanism that allows independent directors and the supervisory board to effectively oversee management[188] Risks and Challenges - The company faces various risks including investment risk, operational efficiency risk, market competition risk, cash flow risk, and human resources risk[4] - Cash flow risks are heightened due to increased operational costs and investments in projects like the 300,000 tons calcium carbide technical transformation project, potentially leading to cash flow shortages[104] - The company recognizes investment risks related to legal and regulatory changes and plans to improve project feasibility studies and funding management[99] Future Outlook and Strategic Initiatives - The company plans to produce 431,000 tons of calcium carbide, 267,500 tons of PVC, and 198,000 tons of caustic soda in 2024, subject to market conditions and regulatory factors[92] - Future outlook indicates a projected revenue growth of 20% for the next fiscal year, driven by new product launches and market expansion strategies[134] - The company is investing in R&D for new technologies, with a budget allocation of 10 million yuan for the upcoming year[134] - The company is exploring acquisition opportunities to enhance its product portfolio, targeting a deal worth approximately $200 million[146] Employee and Training Initiatives - The total number of employees at the end of the reporting period is 1,899, with 1,519 in production, 18 in sales, 176 in technical roles, 15 in finance, and 171 in administration[164] - The company conducted 390 training sessions during the reporting period, with a total of 21,430 participants, and invested CNY 2.0573 million in employee training[166] Shareholder and Investor Relations - The company has a dedicated investor relations management system to ensure fair information disclosure to all shareholders[115] - The company actively engages with investors to address inquiries regarding operational performance and project developments[107] - The company has established a profit distribution policy that emphasizes cash dividends, with no cash dividends or stock bonuses proposed for the 2022 fiscal year, and profits to be carried forward to the next year[168]

Financial Performance - The company's operating revenue for Q1 2024 was ¥409.63 million, an increase of 5.04% compared to ¥389.97 million in the same period last year[5]. - The net profit attributable to shareholders was -¥69.84 million, improving by 54.43% from -¥153.26 million year-on-year[5]. - The company reported a net loss of ¥69,840,485.10, an improvement from a net loss of ¥153,264,949.00 in the previous period, indicating a reduction in losses by about 54.4%[21]. - Basic and diluted earnings per share improved to -¥0.23 from -¥0.50, reflecting a decrease in loss per share[21]. Cash Flow and Liquidity - The net cash flow from operating activities was -¥223.17 million, a decrease of 404.03% compared to -¥44.28 million in the previous year[5]. - Cash and cash equivalents at the end of the period decreased to ¥12,808,244.55 from ¥100,273,660.94, a decline of approximately 87.2%[22]. - Total cash inflow from operating activities was ¥119,645,521.32, down from ¥215,902,896.60 in the previous period, a decrease of approximately 44.6%[22]. - The company incurred financial expenses of ¥705,315.73, compared to a financial income of -¥1,703,212.22 in the previous period[20]. Assets and Liabilities - Total assets at the end of the reporting period were ¥2.81 billion, up 4.78% from ¥2.68 billion at the end of the previous year[5]. - Total liabilities reached CNY 1,276,990,729.62, up from CNY 1,080,066,988.10, indicating an increase of around 18.2%[18]. - The total equity attributable to shareholders decreased to CNY 1,532,551,257.90 from CNY 1,601,396,592.37, a decline of about 4.3%[18]. Inventory and Receivables - Accounts receivable increased by 84.54% to ¥24.49 million, attributed to higher sales[7]. - Inventory at the end of the period rose by 30.44% to ¥196.82 million, mainly due to an increase in stock[8]. - Inventory increased significantly to CNY 196,817,060.47 from CNY 150,889,196.86, representing a growth of approximately 30.5%[17]. - Accounts receivable increased to CNY 24,492,471.37 from CNY 13,271,818.96, reflecting a growth of approximately 84.5%[16]. Operational Costs - Total operating costs decreased to ¥466,110,028.33 from ¥542,512,678.21, a reduction of about 13.9%[19]. - The company reported a significant increase in other income, with net non-operating income rising by 921.74% to ¥18.48 million[11]. Borrowings - Short-term borrowings increased by 100% to ¥220.89 million, reflecting higher operational financing needs[8]. - Short-term borrowings amounted to CNY 220,886,286.03, with no previous balance reported[18]. Research and Development - Research and development expenses amounted to ¥251,978.41, with no previous period data available for comparison[20]. Market Activity - The company has not reported any new product launches or significant market expansion strategies in this quarter[23].

宁夏英力特化工股份有限公司 2023 年独立董事述职报告 各位股东： 本人作为宁夏英力特化工股份有限公司(以下简称公司)的独立 董事，根据《上市公司治理准则》《上市公司独立董事管理办法》《深 圳证券交易所股票上市规则》等相关法律法规、规范性文件及《公司 章程》的规定，在 2023 年工作中，忠实履行职责，审慎审议董事会 各项议案，切实维护公司和股东，尤其是中小股东的利益。现将本人 履职情况汇报如下： 一、独立董事的基本情况 （一）出席董事会情况 报告期内，本人应出席董事会 11 次，实际出席董事会 11 次，其 中出席现场会议 2 次，出席通讯会议 9 次，本人没有缺席或连续两次 未亲自出席董事会会议的情况，本人认真审议董事会提出的全部议案， 全面查阅相关资料，与公司管理层、经营发展部门充分沟通，以客观 谨慎的态度行使表决权并就部分事项进行了重点关注。2023 年度董 事会审议的各项议案，本人均投出赞成票，无反对或弃权的投票。 （二）出席股东大会情况 报告期内，本人应出席股东大会 7 次，实际出席股东大会 7 次。 本人卢万明，男，汉族，1959 年 9 月出生，中共党员，大专学 历，高级工程师。1981 年 ...

2.未发现国家能源集团财务有限公司的风险管理存在重大缺陷， 未发现公司与国家能源集团财务有限公司之间发生的关联存、贷款等 金融服务业务存在风险问题； 宁夏英力特化工股份有限公司 第九届董事会独立董事专门会议第四次会议审核意见 宁夏英力特化工股份有限公司（以下简称公司）独立董事于 2024 年 4 月 17 日以通讯形式召开了第九届董事会独立董事专门会议第四 次会议，会议应出席独立董事 3 人，实际出席独立董事 3 人。根据《上 市公司独立董事管理办法》《深圳证券交易所上市公司自律监管指引 第 1 号——主板上市公司规范运作》等法律法规、规范性文件及公司 独立董事工作制度等有关规定，会议审议通过了《关于预计 2024 年 与国家能源集团财务有限公司关联存贷款等金融业务的的议案》，全 体独立董事同意将《关于预计 2024 年与国家能源集团财务有限公司 关联存贷款等金融业务的议案》提交公司第九届董事会第二十七次会 议审议。经审阅会议材料并与相关人员沟通，独立董事本着独立客观 的原则，发表审核意见如下： 1.国家能源集团财务有限公司作为非银行金融机构，其业务范围、 业务内容和流程、内部的风险控制制度等措施都受到监管机 ...

关于宁夏英力特化工股份有限公司 北京德恒(银川)律师事务所 回购注销部分限制性股票之 法律意见书 北京德恒(银川)律师事务所 DeHeng Law Offices ( Yinchuan) 北京 上海 深圳 杭州 广州 银川 天津 成都 宁波 福州 西安 南京 南宁 香 港 巴黎 SHANGHAI SHENZHEN HANGZHOU GUANGZHOU YINCHUAN TIANJIN CHENGDU NINGBO BEIJING XI'AN NANJING NANNING HONG KONG PAR FUZHOU the state and the states of the t and and and the submit the country of the many of the submit the many of the states and the may be any and 北京德恒(银川)律师事务所 法律意见书 目录 律师声明事项 ..... 2 工 文章 法律意见书 致：宁夏英力特化工股份有限公司 北京德恒（银川）律师事务所（下称"本所"）接受宁夏英 力特化工股份有限公司（以下简称"公司" ...

本人王建军，男，汉族，1976 年 7 月出生，中共党员，研究生 学历，律师。1998 年 11 月至 2018 年 8 月先后在金天平律师事务所、 合天金天平律师事务事务所、北京中银（银川）律师事务所任职，2018 年 9 月 2022 年 4 月在北京浩天信和（银川）律师事务所担任主任、 创始合伙人，2022 年 4 月至今在北京浩天（银川）律师事务所担任 主任、创始合伙人，2021 年 11 月至 2024 年 1 月担任公司独立董事。 报告期内，本人任职符合《上市公司独立董事管理办法》第六条 规定的独立性要求，不存在影响独立性的情况。 二、独立董事年度履职情况 （一）出席董事会情况 报告期内，本人应出席董事会 11 次，实际出席董事会 11 次，其 中出席现场会议 2 次，出席通讯会议 9 次，本人没有缺席或连续两次 未亲自出席董事会会议的情况，本人认真审议董事会提出的全部议案， 全面查阅相关资料并与公司管理层充分沟通，以客观谨慎的态度行使 本人作为宁夏英力特化工股份有限公司(以下简称公司)的独立 董事，根据《上市公司治理准则》《上市公司独立董事管理办法》《深 圳证券交易所股票上市规则》等相关法律法规 ...

一、重要声明 按照企业内部控制规范体系的规定，建立健全和有效实施内部控 制，评价其有效性，并如实披露内部控制评价报告是公司董事会的责 任。监事会对董事会建立和实施内部控制进行监督。经理层负责组织 领导企业内部控制的日常运行。公司董事会、监事会及董事、监事、 高级管理人员保证本报告内容不存在任何虚假记载、误导性陈述或重 大遗漏，并对报告内容的真实性、准确性和完整性承担个别及连带法 律责任。 公司内部控制的目标是合理保证公司经营管理合法合规、资产安 全、财务报告及相关信息真实完整，提高经营效率和效果，促进公司 实现发展战略。由于内部控制存在的固有局限性，故仅能为实现上述 目标提供合理保证。此外，由于情况的变化可能导致内部控制变得不 恰当，或对控制政策和程序遵循的程度降低，根据内部控制评价结果 推测未来内部控制的有效性具有一定的风险。 二、内部控制评价结论 根据公司财务报告内部控制重大缺陷的认定情况，于内部控制评 价报告基准日，不存在财务报告内部控制重大缺陷，董事会认为，公 司已按照企业内部控制规范体系和相关规定的要求在所有重大方面 1 宁夏英力特化工股份有限公司 2023 年度内部控制自我评价报告 根据《企业内部 ...