Investment Rating - The investment rating for the company is "Buy" [1][4][19] Core Views - The company demonstrated resilient performance in 2023 with a revenue of 6.38 billion yuan, a year-on-year decrease of 8.3%, while the net profit attributable to shareholders increased by 10.4% to 1.43 billion yuan, primarily due to investment income from Dongpeng Huali [1][6][19] - The company plans to distribute a cash dividend of 1.257 billion yuan, representing a dividend payout ratio of 87.8%, highlighting its commitment to returning value to shareholders [1][14][19] - The company is focusing on expanding its "concentric circle" business model, which has shown growth in waterproof products and acquisitions, contributing to a 35.3% year-on-year increase in revenue from other products [1][11][19] Summary by Sections Financial Performance - In 2023, the company achieved a total revenue of 6.38 billion yuan, with a quarterly revenue of 2.63 billion yuan in Q4, reflecting a year-on-year decline of 5.7% [1][6][19] - The gross profit margin improved to 44.3%, up 4.6 percentage points year-on-year, with Q4 gross margin at 44.9% [1][14][19] - Operating cash flow was 1.37 billion yuan, a decrease of 10.3% year-on-year, with cash and cash equivalents at 3.17 billion yuan at year-end [1][14][19] Product and Market Development - The company sold 398,000 tons of pipes in 2023, a slight increase of 1.08% year-on-year, with revenue from PPR, PE, and PVC pipes declining by 8.97%, 14.17%, and 18.07% respectively [1][11][19] - The company is strategically focusing on core domestic markets while expanding its overseas business, achieving 283 million yuan in overseas sales, a year-on-year increase of 2.1% [1][11][19] Future Outlook - The company has adjusted its earnings forecasts for 2024-2025, expecting EPS of 0.93 yuan and 0.99 yuan respectively, with corresponding PE ratios of 16.8 and 15.7 [1][19][20] - The emphasis on high-quality development and a robust retail strategy is expected to sustain growth and enhance long-term investment value [1][19][20]

Investment Rating - The report maintains a "Recommended" rating for the company, with a current price of 15.58 yuan [7]. Core Views - The company achieved a revenue of 6.378 billion yuan in 2023, a year-on-year decrease of 8.27%, while the net profit attributable to shareholders was 1.432 billion yuan, an increase of 10.4% [2][6]. - The comprehensive gross margin improved by 4.56 percentage points to 44.32%, with a diluted ROE of 25.61%, up by 1.25 percentage points [2][6]. - The company aims for a revenue target of 7.3 billion yuan in 2024, representing a growth rate of 14.5% [4][6]. Financial Performance - The company's revenue in Q4 2023 was 2.632 billion yuan, down 5.67% year-on-year, with a net profit of 428 million yuan [2][4]. - The PPR product line accounted for 46.88% of total revenue, with a gross margin of 58.08%, up 6.33 percentage points [3][4]. - The company reported a net cash flow from operating activities of 1.374 billion yuan, down from 1.531 billion yuan in the previous year [6][9]. Market Position and Strategy - The company increased its retail market share by 3 percentage points during the year, focusing on high-quality operations rather than price wars [5][6]. - The company has a stable retail pricing system and benefits from raw material cost reductions, which has helped maintain its gross margin [3][5]. - The company is expanding its "Same Circle" strategy, which is expected to accelerate contributions from new businesses in waterproofing and water purification [6][9]. Future Projections - The projected net profit for 2024-2026 is estimated at 1.5 billion, 1.67 billion, and 1.84 billion yuan, respectively, with corresponding PE ratios of 17, 15, and 13 times [6][9]. - The company plans to continue investing in product technology upgrades and cost reduction through equipment updates [5][6].

Investment Rating - The investment rating for the company is "Recommended (Maintain)" [2] Core Views - The company achieved a good profit growth with a proposed cash dividend of 8 yuan per 10 shares (including tax) [3][4] - Despite a challenging industry environment, the company managed to limit the revenue decline to 8.3% year-on-year, with a net profit increase of 10.4% [4][6] - The company aims for a revenue target of 7.3 billion yuan in 2024, with a focus on controlling costs and expenses around 5.7 billion yuan [4][6] Financial Performance Summary - The company reported a total revenue of 6.38 billion yuan in 2023, down 8.3% year-on-year, while the net profit attributable to shareholders was 1.43 billion yuan, up 10.4% [3][5] - The gross margin improved by 4.6 percentage points to 44.3% due to a decrease in raw material prices [4][6] - The company maintained a strong cash flow with a cash collection ratio of 111.3% and a cash payment ratio of 108.5% [6][8] Business Strategy and Market Position - The company is focusing on retail and category expansion, with significant growth in the waterproof and other product segments [4][6] - The revenue contribution from different product categories includes PPR series (46.88%), PE series (23.96%), PVC series (14.12%), and others (14.33%) [4] - The company has made strategic acquisitions to enhance its presence in high-end residential and public construction markets [4][6] Future Projections - The company forecasts net profits of 1.44 billion yuan in 2024, 1.57 billion yuan in 2025, and 1.68 billion yuan in 2026 [6][8] - The projected P/E ratios for the next three years are 17 times for 2024, 16 times for 2025, and 15 times for 2026 [6][8]

公司报告 | 年报点评报告 伟星新材（002372） 证券研究报告 2024年04月 09日 投资评级 毛利率表现亮眼，“同心圆”业务保持较强经营韧性 行业 建筑材料/装修建材 6个月评级 买入（维持评级） 当前价格 16.46元 分红维持较高水平，重视公司中长期投资价值 公司23 年实现营收63.8亿元，同比-8.3%，归母、扣非净利润分别为14.3、 目标价格 19.88元 12.7 亿元，同比+10.4%、+0.53%，Q4 单季实现营收 26.32 亿，同比-5.7%, 归母、扣非净利润分别为 5.6、4.3 亿元，同比+5.6%、-19.38%。全年非经 基本数据 常性损益为1.6 亿，同比增加1.3亿元，其中投资收益1.9 亿元。公司发布 A股总股本(百万股) 1,592.04 2024-2026年股东回报计划，每年现金分红不低于当年可分配利润的30%， 流通A股股本(百万股) 1,470.86 且连续三年以现金分红不少于该三年实现的年均实际可分配利润的 90%。 A股总市值(百万元) 26,204.95 23 年公司计划现金分红比例为 88%，截至4 月8 日股息率为 5.07%，大比 流通A股 ...

Financial Performance - Revenue for 2023 was 6.378 billion yuan, a decrease of 8.27% compared to 2022 [12] - Net profit attributable to shareholders in 2023 was 1.432 billion yuan, an increase of 10.40% compared to 2022 [12] - Net cash flow from operating activities in 2023 was 1.374 billion yuan, a decrease of 10.26% compared to 2022 [12] - Total assets at the end of 2023 were 7.292 billion yuan, an increase of 5.09% compared to 2022 [13] - Shareholders' equity at the end of 2023 was 5.594 billion yuan, an increase of 5.01% compared to 2022 [13] - Basic earnings per share in 2023 was 0.90 yuan, an increase of 9.76% compared to 2022 [13] - Weighted average return on equity in 2023 was 26.15%, an increase of 0.31% compared to 2022 [13] - Revenue in Q4 2023 was 2.632 billion yuan, the highest among all quarters [16] - Net profit attributable to shareholders in Q4 2023 was 558.093 million yuan, the highest among all quarters [16] - Non-recurring gains and losses in 2023 amounted to 157.426 million yuan, a significant increase compared to 2022 [18] - Total revenue for 2023 was 6,378,284,320.69 yuan, a decrease of 8.27% compared to 2022 [41] - Manufacturing revenue accounted for 99.29% of total revenue, with a decrease of 7.41% year-over-year [41] - PPR series products contributed 46.88% of total revenue, with a decrease of 8.97% year-over-year [41] - PE series products contributed 23.96% of total revenue, with a decrease of 14.17% year-over-year [41] - PVC series products contributed 14.12% of total revenue, with a decrease of 18.07% year-over-year [41] - Other products revenue increased by 35.33% year-over-year, driven by market expansion and acquisitions [42] - Sales volume in the manufacturing sector increased by 1.08% to 398,428 tons [45] - Production volume in the manufacturing sector increased by 8.52% to 409,362 tons [45] - Inventory volume in the manufacturing sector increased by 24.63% to 55,322 tons [45] - Direct material costs decreased by 15.49% to 2,110,190,294.71 yuan, accounting for 59.41% of operating costs [46] - Manufacturing expenses decreased by 23.35% to 267,413,931.30 yuan, accounting for 7.53% of operating costs [46] - Other business material costs decreased by 61.06% to 41,576,271.68 yuan, mainly due to reduced raw material sales [47] - R&D expenses increased by 7.01% to 202,469,746.08 yuan [54] - The net cash flow from operating activities in 2023 was RMB 1,373,833,592.06, a decrease of 10.26% compared to 2022 [59] - The net cash flow from investing activities in 2023 was RMB -1,135,469,709.00, a significant decrease of 994.09% compared to 2022, mainly due to increased investment in industrial park construction and no maturity of financial products [61] - The net cash flow from financing activities in 2023 was RMB -1,225,645,625.85, a decrease of 40.28% compared to 2022, primarily due to the repurchase of company shares [61] - The net increase in cash and cash equivalents in 2023 was RMB -985,447,332.83, a decrease of 276.26% compared to 2022, mainly due to the reduction in net cash flow from both investing and financing activities [61] - The company's monetary funds at the end of 2023 were RMB 3,174,467,037.65, accounting for 43.54% of total assets, a decrease of 2.25% compared to the beginning of the year [63] - Accounts receivable at the end of 2023 were RMB 550,595,082.38, accounting for 7.55% of total assets, an increase of 1.15% compared to the beginning of the year [63] - Inventory at the end of 2023 was RMB 1,015,472,937.09, accounting for 13.93% of total assets, an increase of 1.08% compared to the beginning of the year [63] - Fixed assets at the end of 2023 were RMB 1,296,276,531.14, accounting for 17.78% of total assets, a decrease of 0.80% compared to the beginning of the year [63] - The company's investment income in 2023 was RMB 187,264,812.57, accounting for 10.81% of total profit, mainly due to an increase in fair value change income from Dongpeng Heli [62] - Construction in progress increased to 139,954,167.39 RMB, up 1.92% due to increased investment in Tianjin and Chongqing industrial parks [64] - Short-term borrowings decreased to 1,350,000.00 RMB, down 0.18% due to the absence of supply chain financing tools received from customers in the previous period [64] - Contract liabilities increased to 445,149,084.71 RMB, up 6.10% compared to the previous period [64] - Investment amount for the reporting period was 101,304,103.71 RMB, a decrease of 72.67% compared to the same period last year, mainly due to reduced purchases of bank financial products [68] - The company acquired 60% equity in Zhejiang Kerui Building Technology Co., Ltd. for 80,800,000.00 RMB, which has been included in the consolidated financial statements [69] - Shanghai New Materials' net assets decreased by 59.03% due to the distribution of 464 million RMB in profits to the parent company [74] - Total operating revenue for 2023 was 6,378,284,320.69 yuan, a decrease of 8.27% compared to 6,953,640,738.88 yuan in 2022 [198] - Net profit attributable to parent company shareholders in 2023 was 1,432,407,923.84 yuan, an increase of 10.4% compared to 1,297,482,018.24 yuan in 2022 [199] - R&D expenses in 2023 were 202,469,746.08 yuan, an increase of 7.01% compared to 189,203,995.89 yuan in 2022 [198] - Investment income in 2023 was 187,264,812.57 yuan, a significant improvement from a loss of 17,410,069.99 yuan in 2022 [198] - Basic earnings per share in 2023 were 0.9 yuan, an increase of 9.76% compared to 0.82 yuan in 2022 [199] - Total comprehensive income in 2023 was 1,464,132,821.93 yuan, an increase of 11.85% compared to 1,309,049,137.93 yuan in 2022 [199] - Parent company's operating income in 2023 was 1,857,132,712.07 yuan, a decrease of 12.74% compared to 2,127,876,106.08 yuan in 2022 [200] - Parent company's net profit in 2023 was 1,631,172,130.48 yuan, an increase of 67.75% compared to 972,272,642.86 yuan in 2022 [200] - Sales expenses in 2023 were 831,135,470.37 yuan, an increase of 10.88% compared to 749,622,827.55 yuan in 2022 [198] - Financial expenses in 2023 were -71,656,376.95 yuan, an increase of 18.49% compared to -60,474,945.72 yuan in 2022 [198] Dividend and Shareholder Information - The company plans to distribute a cash dividend of 8 yuan per 10 shares, based on 1,571,867,988 shares (total shares of 1,592,037,988 minus 20,170,000 shares held in the repurchase account) [2] - The company's total share capital is 1,592,037,988 shares, with 20,170,000 shares held in the repurchase account [2] - The company implemented a cash dividend policy of 6 yuan per 10 shares for the 2022 fiscal year, totaling 955,208,292.80 yuan, which was completed on May 31, 2023 [119] - For the 2023 fiscal year, the company plans to distribute a cash dividend of 8 yuan per 10 shares, totaling 1,257,494,390.40 yuan [121] - The company's net profit attributable to the parent company in 2023 was 1,432,407,923.84 yuan, with a total distributable profit of 1,676,351,367.47 yuan [121] - The company's cash dividend payout ratio for 2023 is 100% of the total profit distribution [121] - The company's total equity at the end of 2023 was 1,571,867,988 shares, after deducting 20,170,000 shares held in the repurchase account [121] - The company completed the third phase of its equity incentive plan, unlocking 7.54 million restricted shares for 139 incentive recipients on December 28, 2023 [122] - A total of 2.58 million restricted shares were unlocked for 8 senior executives, completing the third phase of the equity incentive plan [125] - The company's equity incentive plan granted 1.9 million restricted shares at a price of 7.00 yuan per share to 143 incentive recipients in 2020 [122] - The company's senior executives, including the Chairman and General Manager, held a total of 2.58 million restricted shares, all of which were unlocked by the end of the reporting period [125] - The company's Chairman and CEO, Jin Hongyang, holds 16,563,013 shares as of the end of 2023 [97] - Vice President Shi Guojun holds 10,331,194 shares as of the end of 2023 [97] - Director Zhang Kapeng holds 82,538,434 shares as of the end of 2023 [97] - Director Zhang Sanyun holds 31,269,218 shares as of the end of 2023 [97] - Board Secretary Tan Mei holds 8,597,416 shares as of the end of 2023 [97] - Vice President Li Bin reduced his shareholding by 225,000 shares due to personal reasons, leaving him with 300,000 shares at the end of 2023 [98] - The total number of shares held by directors, supervisors, and senior management at the end of 2023 was 173,577,783 [98] - The company repurchased and canceled 35,000 restricted shares from a departing incentive recipient, reducing the registered capital from 1,592,112,988 yuan to 1,592,077,988 yuan [156] - The company's total shares decreased by 35,000 due to the repurchase and cancellation of restricted shares, with the total number of shares changing from 1,592,112,988 to 1,592,077,988 [160] - The company completed the release of 7,540,000 restricted shares from the third phase of its equity incentive plan, with 2,505,000 shares remaining as restricted and 5,035,000 shares becoming unrestricted [161] - The company's controlling shareholders, Zhang Kapeng and Zhang Sanyun, signed a supplementary agreement to their concerted action agreement in August 2023 [157] - The company's limited-sale shares decreased by 14,823,457 shares, while the unrestricted shares increased by 14,788,457 shares during the reporting period [160] - Total shares decreased from 1,592,112,988 to 1,592,077,988 due to restricted stock repurchase and other adjustments [166] - Restricted shares decreased from 135,293,336 to 120,469,879, while unrestricted shares increased from 1,456,819,652 to 1,471,608,109 [166] - Total number of ordinary shareholders at the end of the reporting period was 50,910, up from 44,585 at the end of the previous month [167] - Weixing Group holds 37.90% of shares, totaling 603,359,564 shares, with 227,132,400 shares pledged [168] - Linhai Huixing Group holds 14.68% of shares, totaling 233,660,000 shares, with 98,500,000 shares pledged [168] - Hong Kong Central Clearing Limited holds 7.78% of shares, totaling 123,838,323 shares [168] - Zhang Kapeng holds 5.18% of shares, totaling 82,538,434 shares, with 61,903,825 shares restricted [168] - Zhang Sanyun holds 1.96% of shares, totaling 31,269,218 shares, with 23,451,913 shares restricted [168] - Jin Hongyang holds 1.04% of shares, totaling 16,563,013 shares, with 12,422,260 shares restricted [168] - Anbang Life Insurance Co., Ltd. - Dividend Product added 10,962,500 shares, accounting for 0.69% of the total shares [170] - Dacheng Fund Management Co., Ltd. - Social Security Fund 1101 Portfolio exited with 6,364,284 shares, accounting for 0.40% of the total shares [170] - First Sentier Investors (UK) Ltd. - First State China A-Share Fund exited with 5,407,985 shares, accounting for 0.34% of the total shares [171] - Weixing Group holds 25.86% of Weixing Shares as of the end of the reporting period [172] - Zhang Kapeng directly holds 5.67% of Weixing Shares and indirectly holds 4.13%, while Zhang Sanyun directly holds 3.76% and indirectly holds 2.81% [174] Industry and Market Trends - Domestic plastic pipe production in 2023 was 16.19 million tons, a year-on-year decrease of 1.58% [21] - Plastic pipe exports in 2023 reached 1.0376 million tons, a year-on-year increase of 15.91%, with an export value of $4.162 billion, up 2.22% [21] - The export unit price of plastic pipes decreased significantly, reflecting a decline in profit margins [21] - Industry concentration increased as smaller companies struggled to compete, while larger companies improved their quality and brand focus [21] - The industry's intelligent production scale expanded, enhancing cost efficiency and product quality, leading to increased market recognition [21] - Plastic pipes were widely used in major projects such as the Beijing Winter Olympics and Asian Games venues, leveraging their efficiency, energy-saving, and environmental advantages [22] - The plastic pipe industry is highly competitive, with the top 20 companies accounting for over 40% of the total industry sales, indicating further industry consolidation [75] - Plastic pipes are increasingly used in traditional fields like municipal, construction, and water conservancy, as well as emerging areas such as heating, agriculture, and communication [76] Corporate Governance and Management - The company's registered address is in Linhai Economic Development Zone, Zhejiang Province, with no historical changes [7] - The company's office address is at No. 688 Jiangshi West Road, Linhai City, Zhejiang Province [7] - The company's website is www.vasen.com, and the email address is wxxc@vasen.com [7] - The company's annual report is disclosed on the Shenzhen Stock Exchange website and major financial media such as Securities Times, China Securities Journal, Shanghai Securities News, and Securities Daily [9] - The company's annual report is also available on the CNINFO website (www.cninfo.com.cn) [9] - The company's annual report is stored at the company's securities department [9] - The company's unified social credit code is 91330000719525019T, with no changes in main business or controlling shareholders since listing [10] - The company follows a "market-first, factory-later" approach and operates on a "order + appropriate inventory" principle for retail products, while engineering products are produced based on orders [27] - The company's production and sales data for 2023 includes detailed metrics on sales volume, production volume, inventory, and gross margin changes compared to the previous year [27] - The company's market share increased by more than 3 percentage points, and sales of waterproofing and other products grew by over 35% year-on-year [33] - Overseas business sales reached 283 million yuan, with over 70% of sales coming from the company's own brand [34] - The company has 34 ongoing research projects and filed 283 patents, including 34 invention patents [34] - The company successfully acquired Zhejiang Kerui and Guangzhou Hexin Fangyuan to enhance core competitiveness and expand into high-end residential and large public construction markets [36] - The company's raw material costs were lower than the previous year due to a general decline in energy and commodity prices, positively impacting profitability [28] - The company's electricity and water costs decreased in 2023, contributing to overall cost reduction [29] - The company's PPR series products are primarily used for building water supply, PE series for municipal water supply, heating, gas, and drainage, and PVC series for drainage and power protection [30] - The company is a pioneer in the PPR pipeline industry and has received numerous industry awards and recognitions [31] - The company's industrial parks have been recognized as "National Green Factories" and "Zhejiang Service-Oriented Manufacturing Demonstration Enterprises" [35] - The company has established 50+ sales companies and 30,000+ marketing outlets nationwide, with 1,900+ professional marketing and service personnel [38] - The company developed a flexible water supply pipeline system and a "Safety Star" water supply system, both completed and expected to enhance market competitiveness [55] - The number of R&D personnel increased by 33.

[Table_Page] 年报点评|装修建材 证券研究报告 [伟Table_星Title] 新材（002372.SZ） [公Tab司le_I评nves级t] 买入 当前价格 15.58元 分红超预期，24 年公司收入目标积极 合理价值 23.15元 前次评级 买入 [ 核Tabl 心e_Su 观mm 点ary] ： 报告日期 2024-04-09 ⚫ 公司发布2023年报：2023年实现收入63.8亿元，同比-8.3%，归母 [相Tab对le_P市icQ场uote表] 现 净利润14.3亿元，同比+10.4%，扣非净利润12.7亿元，同比+0.5%。 其中Q4实现收入26.3亿元，同比-5.7%，归母净利润5.6亿元，同比 2% 04/23 06/23 08/23 10/23 12/23 02/24 04/24 -8% +5.6%，扣非净利润4.3亿元，同比-19.4%，Q4扣非净利润同比下滑 -19% 主要系公司将投资收益计入非经常性损益。 -29% ⚫ 零售渠道库存回归低位，下半年公司收入降幅明显收窄。收入分季度 -40% -50% 来看，Q1-Q4收入增速分别为-10.9%/-10.4%/-9.2%/- ...

� 佳星新咖 2 C 年度社会责任报告 二〇二四年四月 前言 本报告是浙江伟星新型建材股份有限公司（以下简称"公 司"或"伟星新材"）自2010年上市以来编制的第十四 份社会责任报告，报告客观、公允地反映了公司2023年 度社会责任履行的综合情况。基于社会责任履行的持续 性，报告中所涉及的内容包括但不局限于2023年度。 本报告根据公司实际情况以及深圳证券交易所（以下简 称"深交所"）《上市公司自律监管指引第1号 -- 主板 上市公司规范运作》《上市公司自律监管指南第1号 -- 业务办理》，并参考《中国企业社会责任报告编写指南》 《社会责任指南》《可持续发展报告指南》等的内容和格 式编写而成。 报告披露日期: 若您对本报告有任何意见或建议,请通过以下方式联系我们。 음 公司联系人: 章佳佳、陈银琼 9 办公地址: 浙江省临海市江石西路688号 网 邮编： 317000 飞 电话: 0576-85225086 □ 传真： 0576-85305080 √ 电子邮箱: wxxc@vasen.com I 目录 关于我们 公司简介 公司社会责任体系综述 社会责任履行 | 股东和债权人权益保护 | 10 | | --- ...

独立董事 2023 年度述职报告 各位股东及股东代表： 作为浙江伟星新型建材股份有限公司（以下简称"公司"）的独立董事，2023 年度本人严格按照相关法律法规及《公司章程》等制度的要求，勤勉履行独立董 事职责，积极出席相关会议，并对各项议案进行认真审议，积极发挥独立董事的 作用，切实维护了公司及全体股东的合法权益。现将本人 2023 年度履职情况汇 报如下： 一、基本情况 本人祝卸和，1956 年 10 月出生，工商管理硕士研究生学历；自 2014 年起 任职物产中大，曾担任其董秘职务及浙江上市公司协会董事会秘书专业委员会主 任委员、顾问；自 2020 年起担任公司独立董事，自 2020 年起担任万凯新材料股 份有限公司独立董事，自 2021 起担任浙江正特股份有限公司独立董事。 浙江伟星新型建材股份有限公司 1 （1）提名委员会 报告期，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、2023 年度履职概况 1、出席董事会、股东大会情况 2023 年度，公司董事会、股东大会运行正常，历次会议的召集、召开和表 决程序符合有关法律法规和《公司章程》的规定。报告期， ...

证券代码：002372 证券简称：伟星新材 公告编号：2024-010 浙江伟星新型建材股份有限公司 2023 年度利润分配预案及 2024 年中期现金分红规划的公告 2024 年 4 月 8 日，公司第六届董事会第八次会议审议通过了《公司 2023 年度利润分配 预案及 2024 年中期现金分红规划》，本议案尚需提交公司 2023 年度股东大会审议。现将有 关事宜公告如下： 一、2023 年度利润分配预案的基本情况 经天健会计师事务所（特殊普通合伙）出具的天健审[2024]1166 号《审计报告》确认， 2023 年度公司实现归属于母公司所有者的净利润 1,432,407,923.84 元，提取法定盈余公积 金 23,658,037.14 元，加上年初未分配利润 2,542,037,810.98 元，扣除支付 2022 年度股东 现金红利 955,208,292.80 元，期末合并报表未分配利润为 2,995,579,404.88 元，母公司未 分配利润为 1,676,351,367.47 元。根据合并报表、母公司报表未分配利润孰低原则，实际 可供股东分配的利润为 1,676,351,367.47 元。 2 ...

目 录 一、非经营性资金占用及其他关联资金往来情况的专项 审计说明…………………………………………………………第 1—2 页 二、非经营性资金占用及其他关联资金往来情况汇总表…………第 3—4 页 浙江伟星新型建材股份有限公司 非经营性资金占用及其他关联资金 往来情况的专项审计说明 非经营性资金占用及其他关联资金往来情况的 专项审计说明 天健审〔2024〕1167 号 浙江伟星新型建材股份有限公司全体股东： 我们接受委托，审计了浙江伟星新型建材股份有限公司（以下简称伟星新材 公司）2023 年度财务报表，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，以及财务报表附注，并出具了审计报告。在此基础上，我们审 计了后附的伟星新材公司管理层编制的 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）。 一、对报告使用者和使用目的的限定 本报告仅供伟星新材公司年度报告披露时使用，不得用作任何其他目的。我 们同意将本报告作为伟星新材公司年度报告的必备文件，随同其他文件一起报送 并对 ...