中审亚太会计师事务所（特殊普通合伙） China Audit Asia Pacific Certified Public Accountants LLP 审 计 报 告 AUDIT REPORT 深圳市美芝装饰设计工程股份有限公司 2023 年度财务报表审计 中国·北京 BEIJING CHINA 目 录 | 一、审计报告 | 1-6 | | --- | --- | | 二、已审财务报表 | | | 1．合并资产负债表 | 7-8 | | 2．合并利润表 | 9 | | 3．合并现金流量表 | 10 | | 4．合并股东权益变动表 | 11-12 | | 5．资产负债表 | 13-14 | | 6．利润表 | 15 | | 7．现金流量表 | 16 | | 8．股东权益变动表 | 17-18 | | 9．财务报表附注 | 19-130 | China Audit Asia Pacific Certified Public Accountants LLP 审计报告 中审亚太审字(2024)004468 号 深圳市美芝装饰设计工程股份有限公司全体股东: 一、审计意见 我们审计了深圳市美芝装饰设计工程股份有限公司( ...

深圳市美芝装饰设计工程股份有限公司 2023 年度内部控制自我评价报告 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自我评价报告是公司内审部的责任。 公司内部控制的目标是合理保证经营管理合法合规、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，促进实现发展战略。由于内部控制存 在固有局限性，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 制自我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缺陷的认定情况，于内部控制自我评价报告基准 日，不存在财务报告内部控制重大缺陷，内审部认为，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保持了有效的财务报告内部控制。 深圳市美芝装饰设计工程股份有限公司 根据公司非财务报告内部控制重大缺陷认定情况，于内部控制自我评价报告 基准日，公司未发现非财务报告内部控制重大缺陷。 2023 年度内部控制自我评价报告 自内部控制自我评价报告基准日至内部控制自我评价报告 ...

深圳市美芝装饰设计工程股份有限公司 2023 年度独立董事述职报告 （麦志荣） 本人作为深圳市美芝装饰设计工程股份有限公司（以下简称"公司"）第四届 董事会独立董事，自任职以来，严格按照《公司法》《证券法》《上市公司治理 准则》《深圳证券交易所股票上市规则》等有关法律法规及《公司章程》《独立 董事工作细则》的规定和要求，恪尽职守、忠诚履职，出席相关会议，认真审议 董事会、专业委员会的各项议案，并以谨慎的态度对公司相关事项发表了事前认 可意见或独立意见；此外还积极了解和关注公司经营运作情况，就公司的业务发 展、管理运营、风险管控等提出建设性意见，切实维护了公司和股东尤其是中小 股东的利益。现将本人 2023 年度履职情况报告如下： | 法规要求，勤勉履行职责，未发生过缺席董事会的情形，出席的具体情况如下： | | --- | 一、独立董事的基本情况 （一）基本情况 本人麦志荣，中国国籍，无境外永久居留权，本科学历，毕业于中央广播电 视大学会计学专业本科毕业，注册会计师、注册资产评估师、注册税务师。现任 佛山市南海骏朗会计师事务所有限公司副所长、深圳市美芝装饰设计工程股份有 限公司独立董事，兼任广东南海铝业集团有 ...

证券代码：002856 证券简称：美芝股份 公告编号：2024-033 深圳市美芝装饰设计工程股份有限公司 关于拟续聘会计师事务所的公告 本公司及董事会全体成员保证信息披露的内容真实、准确和完整，没有虚假记 载、误导性陈述或重大遗漏。 深圳市美芝装饰设计工程股份有限公司（以下简称"公司"）于 2024 年 4 月 25 日召 开第五届董事会第三次会议和第五届监事会第三次会议分别审议通过了《关于续聘会计 师事务所的议案》，拟续聘中审亚太会计师事务所（特殊普通合伙）（以下简称"中审 亚太事务所"）为公司 2024 年度审计机构，该议案尚需提交公司股东大会审议。现将相 关情况公告如下： 一、拟聘任会计师事务所的情况说明 中审亚太事务所是一家具有证券相关业务资格的会计师事务所，在 2023 年度为公 司服务过程中坚持独立审计原则，客观、公正、公允地反映公司财务状况，切实履行了 审计机构应尽的职责，从专业角度维护了公司及股东的合法权益。为保持审计工作的连 续性和稳定性，公司拟续聘中审亚太事务所为公司 2024 年度财务报告审计机构及拟支 付审计费用为 120 万元。 二、拟聘任会计师事务所的基本信息 （一）机构信息 1 ...

Financial Performance - The company reported a significant loss in 2023, primarily attributed to the engineering business, which was a major factor in the performance decline [6]. - The company's operating revenue for 2023 was ¥878,021,630.85, a decrease of 47.34% compared to ¥1,667,193,794.58 in 2022 [27]. - The net profit attributable to shareholders for 2023 was -¥173,514,504.18, representing a decline of 21.68% from -¥142,599,246.55 in 2022 [27]. - The cash flow from operating activities for 2023 was -¥74,276,268.54, a significant decrease of 165.31% compared to -¥27,996,153.74 in 2022 [27]. - The basic and diluted earnings per share for 2023 were both -¥1.28, down 24.27% from -¥1.03 in 2022 [27]. - Total assets at the end of 2023 were ¥2,168,740,508.93, a decrease of 3.61% from ¥2,249,969,037.21 at the end of 2022 [27]. - The net assets attributable to shareholders at the end of 2023 were ¥355,499,288.41, down 33.53% from ¥534,810,216.42 at the end of 2022 [27]. - The company reported a total of ¥33,222,948.63 in non-recurring gains and losses for 2023, compared to ¥12,279,811.04 in 2022 [32]. Management and Governance - The company’s core management team was changed without proper adherence to acquisition agreements, leading to instability in management and negatively impacting business operations [6]. - The company has a board of directors consisting of 9 members, including 3 independent directors, ensuring compliance with relevant laws and regulations [145]. - The company has established specialized committees within the board, including a strategy committee, compensation and assessment committee, audit committee, and nomination committee [145]. - The company has undergone significant management changes, including the resignation of several key executives and the appointment of new ones [165]. - The company is focused on maintaining stability during the transition period of its leadership changes [165]. - The board has raised concerns regarding the stability of the core management team and the need for adherence to previous agreements [191]. Market and Industry Trends - The construction industry in China achieved a total output value of approximately ¥31.59 trillion in 2023, with a year-on-year growth of 5.77% [37]. - In 2023, China's GDP reached 126 trillion yuan, growing by 5.2% year-on-year, demonstrating strong economic resilience despite complex challenges [39]. - The urbanization rate in China has steadily increased, directly driving demand in the construction industry, with significant opportunities arising from government investments in infrastructure [40]. - The public building decoration market is expanding, with urban commercial complexes and public facilities like airports and railways contributing to this growth [42]. - The residential decoration market is experiencing steady growth, driven by rising household incomes and increasing demand for personalized and high-end home designs [47]. - The ongoing urbanization process and government policies aimed at stabilizing the real estate market are expected to further drive demand for decoration services [54]. Company Strategy and Future Outlook - The company aims to enhance its market position by expanding its engineering qualifications and providing comprehensive project services, focusing on high-quality development and innovation in technology and processes [133]. - The company plans to focus on green decoration policies and accelerate its entry into the smart decoration sector [86]. - The company intends to strengthen communication with clients and expedite the settlement of completed projects to improve cash flow [136]. - The company is committed to increasing R&D and technological innovation, particularly in BIM and prefabricated construction technologies, to enhance its core competitiveness [137]. - The company plans to expand its market presence in Southeast Asia, targeting a 10% market share within the next two years [178]. - The company has set a future outlook with a revenue target of 1.5 billion RMB for the next fiscal year, indicating a projected growth of 25% [176]. Operational Efficiency and Cost Management - The company is implementing cost reduction measures across human resources, procurement, and capital costs, with a focus on optimizing internal human resource potential and reducing labor costs [139]. - The company aims to lower total inventory materials and reduce the occupation of working capital through effective inventory management [139]. - The company has established a comprehensive management system integrating HR, OA, CRM, PM, NC, and BI resources to strengthen management and team building [138]. - The company reported a significant increase in revenue, achieving a total of 1.2 billion RMB for the fiscal year, representing a 15% year-over-year growth [174]. - The gross profit margin improved to 35%, up from 30% in the previous year, reflecting better cost management [171]. Investor Relations and Communication - The company actively engages with investors, hosting on-site research activities with institutions such as Shanghai Securities and GF Securities [140]. - The company emphasizes corporate social responsibility and maintains communication with stakeholders to balance interests among shareholders, employees, and society [150]. - The company has a strong focus on brand building and technological innovation, enhancing its industry reputation [82]. Challenges and Risks - The company reported a continuous loss for two consecutive years, with significant impacts attributed to the overall economic downturn and increased bad debt provisions [191]. - The controlling shareholder failed to fulfill the commitment of providing 2 billion RMB in business orders annually, which was part of the agreement during state-owned capital entry [191]. - The industry faces challenges such as small enterprise scale and a need for improved regulatory compliance, which can lead to unethical practices like underbidding and safety risks [59].

Financial Performance - The company's revenue for Q1 2024 was ¥195,663,035.70, representing a 47.41% increase compared to ¥132,733,432.87 in the same period last year[8] - The net profit attributable to shareholders was ¥3,433,307.19, a significant turnaround from a loss of ¥5,255,081.23, marking a 165.33% improvement[8] - The net profit after deducting non-recurring gains and losses was ¥4,444,407.40, compared to a loss of ¥5,211,863.93, reflecting a 185.27% increase[8] - The basic earnings per share rose to ¥0.0254 from a loss of ¥0.0386, an increase of 165.80%[8] - The total comprehensive income for the period was CNY 3,247,304.14, compared to a loss of CNY 6,457,691.62 in the previous period[24] Assets and Liabilities - The total assets at the end of the reporting period were ¥2,062,584,433.89, down 4.89% from ¥2,168,740,508.93 at the end of the previous year[8] - Total liabilities decreased to CNY 1,681,347,485.88, down 6.3% from CNY 1,793,095,999.93 in the previous year[20] - The total owner's equity increased to CNY 381,236,948.01 from CNY 375,644,509.00, reflecting a growth of 1.6%[20] Cash Flow - The company's cash flow from operating activities was negative at -¥47,131,791.22, worsening by 87.31% compared to -¥25,161,860.00 in the previous year[8] - The cash flow from operating activities decreased by 45.58% to ¥6,040,099.38 from ¥11,098,380.09, mainly due to a reduction in cash received related to other operating activities[12] - Cash inflow from operating activities was CNY 279,873,800.76, slightly up from CNY 276,169,253.72 in the previous period[25] - Net cash outflow from operating activities was CNY 47,131,791.22, worsening from CNY 25,161,860.00 in the previous period[26] - Cash flow from investing activities resulted in a net outflow of CNY 267,873.14, compared to a net outflow of CNY 16,834.78 in the previous period[26] - Cash flow from financing activities generated a net inflow of CNY 8,689,209.70, down from CNY 28,868,258.27 in the previous period[26] - The ending cash and cash equivalents balance was CNY 34,748,625.57, compared to CNY 27,024,875.13 in the previous period[26] Operating Costs and Expenses - Operating costs increased to ¥190,353,424.33, a rise of 49.66% from ¥127,190,303.15, primarily due to the corresponding increase in performance[12] - Sales expenses decreased by 35.26% to ¥2,368,828.50 from ¥3,658,910.08, mainly due to a reduction in salaries for sales personnel[12] - Investment income showed a significant decline of 127.15%, resulting in a loss of ¥73,782.21 compared to a loss of ¥32,482.06 in the previous year, attributed to changes in investment returns from an associate company[12] - Credit impairment losses increased by 92.80% to ¥22,704,283.23 from ¥11,775,921.44, mainly due to changes in the balance and aging structure of receivables[12] - Asset impairment losses surged by 223.20% to ¥7,450,700.99 from ¥2,305,283.25, primarily due to changes in the balance of contract assets[12] Shareholder Information - The total number of ordinary shareholders at the end of the reporting period was 11,467, with no preferred shareholders[15] - The largest shareholder, Shenzhen Shanhuai Investment Management Co., Ltd., holds 29.99% of the shares, totaling 40,580,300 shares[15] Corporate Governance - The company completed the election of the fifth board of directors and supervisory board on January 18, 2024, with new members appointed[16] Future Outlook - The company has indicated plans for future market expansion and product development, although specific details were not disclosed in the report[23] Audit and Reporting - The company did not undergo an audit for the first quarter report[27] - The report was released on April 29, 2024[28]

公司董事会审计委员会通过对中审亚太会计师事务所（特殊普通合伙）独立性、专 业胜任能力、投资者保护能力等方面进行了充分了解和审查，认为中审亚太会计师事务 所（特殊普通合伙）具备为上市公司提供审计服务的经验与能力，能够为公司提供真实、 公允的审计服务，满足公司年度审计工作的要求，同意公司续聘中审亚太会计师事务所 （特殊普通合伙）作为公司 2024 年度审计机构。 深圳市美芝装饰设计工程股份有限公司 董事会审计委员会 2024 年 4 月 15 日 证券代码：002856 深圳市美芝装饰设计工程股份有限公司 董事会审计委员会关于续聘会计师事务所的书面审核意见 根据《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》 以及《公司章程》等相关法律法规、规章制度的规定，深圳市美芝装饰设计工程股份有 限公司（以下简称"公司"）董事会审计委员会对公司续聘会计师事务所事宜进行了审 查，发表意见如下： 1 ...

证券代码：002856 证券简称：美芝股份 公告编号：2024-026 深圳市美芝装饰设计工程股份有限公司 重大诉讼公告 本公司及董事会全体成员保证信息披露的内容真实、准确和完整，没有虚假 记载、误导性陈述或重大遗漏。 重要内容提示: 1、案件所处的诉讼阶段：一审； 2、上市公司所处的当事人地位：原告； 3、涉案的金额：涉案金额暂共计 5,318.41 万元； 4、对上市公司损益产生的影响：上述诉讼正在进展过程中，目前无法估计上述 诉讼对公司的最终影响。公司将积极跟进案件进展，切实维护公司及股东的合法权益。 一、本次诉讼受理的基本情况 深圳市美芝装饰设计工程股份有限公司（以下简称"公司"或"原告"）于 2022 年 1 月 14 日与朱涛、滨州景耀企业管理咨询合伙企业（有限合伙）（以下简称"滨 州景耀"）签署了《公司与滨州景耀与朱涛关于广东英聚建筑工程有限公司 51%股权 之转让协议》（以下简称"《股权转让协议》"），约定公司以 2,805 万元的价格受 让朱涛和滨州景耀合计持有广东英聚建筑工程有限公司（以下简称"英聚建筑"）51% 的股权，具体内容详见公司于 2022 年 1 月 12 日在巨潮资讯网（ww ...

深圳市美芝装饰设计工程股份有限公司 重大诉讼公告 本公司及董事会全体成员保证信息披露的内容真实、准确和完整，没有虚假 记载、误导性陈述或重大遗漏。 重要内容提示: 1、案件所处的诉讼阶段：一审； 证券代码：002856 证券简称：美芝股份 公告编号：2024-025 2、上市公司所处的当事人地位：第三人； 3、涉案的金额：涉案金额暂共计 42,335.38 万元； 4、对上市公司损益产生的影响：上述诉讼正在进展过程中，目前无法估计上述 诉讼对公司的最终影响。公司将积极跟进案件进展情况，切实维护公司及股东的合法 权益。 一、本次诉讼受理的基本情况 深圳市美芝装饰设计工程股份有限公司（以下简称"公司"）于近日收到控股股 东广东怡建股权投资合伙企业（有限合伙）（以下简称"广东怡建"）函告，其于 2020 年 12 月 12 日与李苏华、上海天识科技发展有限公司签署了有关公司的《股份 转让协议》。因李苏华违反《股份转让协议》中有关公司业绩对赌及最低持股承诺的 约定，根据协议约定，李苏华需支付有关补偿款及违约金，广东怡建于近日向广东省 佛山市南海区人民法院提起诉讼，诉讼请求金额合计超过 42,335.38 万元。广东省 ...

本公司及董事会全体成员保证信息披露的内容真实、准确和完整，没有虚 假记载、误导性陈述或重大遗漏。 深圳市美芝装饰设计工程股份有限公司（以下简称"公司"）根据《公司章程》和公 司实际经营情况，并参照行业、地区薪酬水平，经董事会薪酬与考核委员会提议，制定 了公司第五届董事会董事、监事会监事及高级管理人员薪酬方案，具体如下： （一）适用对象：公司第五届董事会董事、监事会监事、高级管理人员。 （二）适用期限：本薪酬方案自公司股东大会审议通过后生效并实施，至新的薪酬 方案审批通过之日止。 （三）薪酬标准 证券代码：002856 证券简称：美芝股份 公告编号：2024-024 深圳市美芝装饰设计工程股份有限公司 第五届董事会董事、监事会监事及高级管理人员的薪酬方案 公司高级管理人员按其担任的具体管理职务领取薪酬，年度薪酬由基础年薪、公司 年度净利润考核、公司年度营业收入考核、公司应收账款回款考核及个人业绩考核组成。 其中，基础年薪为基础薪酬，按月发放，不作绩效考核。 （四）其他规定 1、公司董事会授权下属薪酬与考核委员会每年对高级管理人员的绩效进行考核， 1 1、公司董事薪酬方案 （1）非独立董事：公司非独立董事不单独领 ...