广州若羽臣科技股份有限公司 2023 年度财务决算报告 广州若羽臣科技股份有限公司（以下简称"公司"）2023 年度财务会计报表按照国务院颁 布的《企业会计准则》以及财政部印发的关于会计报表的有关规定编制完成，在所有重大方面 公允的反映了公司 2023 年 12 月 31 日的合并财务状况以及 2023 年度的合并经营成果和现金流 量。天健会计师事务所（特殊普通合伙）对公司 2023 年度财务报表进行了审计验证并对此出 具了标准无保留意见的审计报告。 二、财务状况、经营成果和现金流量分析 （一）资产、负债和净资产情况 1、资产构成及变动情况 2023 年 2022 年 本年比上年 增减 2021 年 调整前 调整后 调整后 调整前 调整后 营业收入（元） 1,366,090,534.21 1,216,981,835 .30 1,216,981,835 .30 12.25% 1,288,453,356 .23 1,288,453,35 6.23 归属于上市公司股东的 净利润（元） 54,290,476.45 33,756,029.72 33,736,009.23 60.93% 29,195,137.60 29, ...

广州若羽臣科技股份有限公司全体股东： 广州若羽臣科技股份有限公司 2023 年度内部控制评价报告 根据《企业内部控制基本规范》及其配套指引的规定和其他内部控制监管要 求（以下简称企业内部控制规范体系），结合广州若羽臣科技股份有限公司（以 下简称"公司"）内部控制制度和评价办法，在内部控制日常监督和专项监督的 基础上，我们对公司截至 2023 年 12 月 31 日（内部控制评价报告基准日）的内 部控制有效性进行了评价。 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 ...

Financial Performance - The company's revenue for Q1 2024 reached ¥372,228,772.95, representing a 31.68% increase compared to ¥282,670,941.40 in the same period last year[5] - Net profit attributable to shareholders was ¥12,821,237.60, an increase of 86.40% from ¥6,878,378.02 year-on-year[5] - The basic earnings per share rose to ¥0.1051, reflecting an 86.02% increase compared to ¥0.0565 in the same period last year[5] - Operating profit for the quarter was CNY 12,844,638.82, up 89.5% from CNY 6,774,581.79 in Q1 2023[24] - Total comprehensive income attributable to the parent company reached CNY 13,039,623.35, a significant increase from CNY 6,890,586.74 in the previous period, representing an increase of approximately 89.5%[25] Cash Flow and Assets - The net cash flow from operating activities surged by 177.96% to ¥121,475,841.73, up from ¥43,702,478.32 in the previous year[5] - Cash received from the sale of goods and services amounted to CNY 457,359,013.66, up from CNY 307,202,992.85, indicating a growth of 48.9%[26] - Cash and cash equivalents increased to RMB 402,308,689.92 from RMB 345,454,763.98, representing a growth of about 16.4%[19] - The net increase in cash and cash equivalents for the period was CNY 59,603,559.50, compared to CNY 26,621,713.07 in the previous period, reflecting an increase of 123.8%[26] - Cash and cash equivalents at the end of the period totaled CNY 395,929,360.45, slightly up from CNY 395,196,574.79 in the previous period[26] Liabilities and Equity - Total liabilities increased to CNY 249,295,646.01 from CNY 248,603,008.85, indicating a marginal rise in financial obligations[21] - The total equity attributable to shareholders decreased to CNY 1,050,144,897.19 from CNY 1,097,095,387.79, indicating a reduction in shareholder value[21] Inventory and Operating Costs - The company experienced a 51.96% increase in operating costs, amounting to ¥280,485,010.37, due to the corresponding increase in revenue[8] - The company's inventory stock increased by 211.24% to ¥88,388,744.57, primarily due to the execution of a share buyback[8] - Inventory decreased significantly from RMB 318,580,274.72 to RMB 241,454,933.74, a decline of around 24.2%[19] Share Repurchase - The company repurchased a total of 2,151,900 shares, accounting for 1.76% of the total share capital, with a total transaction amount of RMB 29,994,796.00[13] - The total amount allocated for share repurchase is between RMB 15 million and RMB 30 million, with a maximum repurchase price set at RMB 30.20 per share[12] - The company plans to continue its share repurchase program for an additional 12 months following the board's approval[14] Government Subsidies and Other Income - The company reported a significant increase in government subsidies, totaling ¥803,073.00, which is an increase of 877.47% compared to ¥82,158.67 in the previous year[8] - The company reported a significant increase in other receivables, rising from RMB 47,600,376.17 to RMB 64,376,811.61, an increase of approximately 35.2%[19] Financial Adjustments and Future Plans - The company has appointed a new quality control reviewer for its accounting firm due to internal adjustments, ensuring continuity in the audit process[17] - The company plans to continue focusing on market expansion and new product development to drive future growth[22] - The report indicates the implementation of new accounting standards starting in 2024, which may affect future financial reporting[27] - The company has not undergone an audit for the first quarter report[27]

目 录 一、募集资金年度存放与使用情况鉴证报告………………………第 1—2 页 二、关于募集资金年度存放与使用情况的专项报告………………第 3—9 页 三、资质证书复印件………………………………………………第 10—13 页 募集资金年度存放与使用情况鉴证报告 天健审〔2024〕7-654 号 广州若羽臣科技股份有限公司全体股东： 我们鉴证了后附的广州若羽臣科技股份有限公司（以下简称若羽臣）管理层 编制的 2023 年度《关于募集资金年度存放与使用情况的专项报告》。 一、对报告使用者和使用目的的限定 本鉴证报告仅供若羽臣年度报告披露时使用，不得用作任何其他目的。我们 同意将本鉴证报告作为若羽臣年度报告的必备文件，随同其他文件一起报送并对 外披露。 第1页 共13页 四、工作概述 我们按照中国注册会计师执业准则的规定执行了鉴证业务。中国注册会计师 执业准则要求我们计划和实施鉴证工作，以对鉴证对象信息是否不存在重大错报 获取合理保证。在鉴证过程中，我们实施了包括核查会计记录等我们认为必要的 程序。我们相信，我们的鉴证工作为发表意见提供了合理的基础。 五、鉴证结论 我们认为，若羽臣管理层编制的 2023 年度《关于 ...

目 录 内部控制审计报告 天健审〔2024〕7-653 号 广州若羽臣科技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 们审计了广州若羽臣科技股份有限公司（以下简称若羽臣）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》以及《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，并评价其有效性是若羽 臣董事会的责任。 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部控制的有效性具有一定风险。 四、财务报告内部控制审计意见 我们认为，若羽臣于 2023 年 12 月 31 日按照《企业内部控制基本规范》和 天健会计师事务所（特殊普通合伙） 中国注册会计师： ...

一、监事会会议召开情况 广州若羽臣科技股份有限公司（以下简称"公司"）第三届监事会第二十一次 会议于 2024 年 4 月 15 日以电子邮件形式发出会议通知，于 2024 年 4 月 25 日下 午 16:00 在广州市天河区高德置地冬广场 G 座 32 楼会议室以现场表决的方式召 开，由监事会主席庞小龙先生召集并主持，本次会议应出席监事 3 名，实际出席 监事 3 名，董事会秘书列席会议。会议召开符合法律法规、《公司法》及《公司章 程》的规定。 二、监事会会议审议情况 证券代码：003010 证券简称：若羽臣 公告编号：2024-030 广州若羽臣科技股份有限公司 第三届监事会第二十一次会议决议公告 本公司及监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。 与会监事对本次会议需审议的议案进行了充分讨论，审议通过了以下议案： 1、审议通过《公司 2023 年监事会工作报告》； 2023 年度，公司监事会按照《公司法》等相关法律、法规及《公司章程》的 有关规定认真履行职责。结合 2023 年度的主要工作情况，公司监事会制定了 《2023 年监事会工作报告》。 具体内容详 ...

广州若羽臣科技股份有限公司 关于会计师事务所 2023 年度履职情况评估报告 及审计委员会履行监督职责情况报告 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》《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》和《公司章程》等规定 和要求，广州若羽臣科技股份有限公司（以下简称"公司"）董事会审计委员会 本着勤勉尽责的原则，恪尽职守，认真履职。现将审计委员会对会计师事务所 2023 年度履职评估及履行监督职责的情况汇报如下： 一、2023 年年审会计师事务所基本情况 名称：天健会计师事务所（特殊普通合伙） 成立日期：2011 年 7 月 18 日 组织形式：特殊普通合伙 注册地址：浙江省杭州市西湖区灵隐街道西溪路 128 号 首席合伙人：王国海 天健会计师事务所（特殊普通合伙）（以下简称"天健会计师事务所"）2023 年度业务收入总额为 34.83 亿元，其中，审计业务收入为 30.99 亿元，证券业务 收入为 18.40 亿元。2023 年度，上市公司审计客户家数 675 家，审计收费总额 6.63 亿元，涉及的主 ...

广州若羽臣科技股份有限公司 2023 年度监事会工作报告 2023 年度，在广州若羽臣科技股份有限公司（以下简称"公司"）董事会和管 理层的支持和配合下，公司监事会全体成员严格遵守《公司法》《证券法》《深 圳证券交易所股票上市规则》等法律、法规、规范性文件及《公司章程》相关规 定，本着对股东和公司负责的态度，积极有效地开展工作，勤勉、诚实地履行职 能，对公司经营决策程序、依法运作情况、财务状况以及内部管理等方面进行了 核查，并对公司董事和高级管理人员的日常履职情况进行了有效监督，较好地保 障了股东权益、公司利益和员工的合法权益不受侵犯。现将 2023 年度监事会工 作报告汇报如下： 一、监事会会议召开情况 2023 年，公司共召开了 6 次监事会。公司监事会严格遵守《公司法》《公司 章程》《监事会议事规则》中的有关规定，对公司的相关事项做出了决策，会议 的召开程序规范，具体情况如下： | 序号 | 会议召开 日期 | 会议名称 | 审议事项 年监事会工作报告》； 1.《公司 2022 | | --- | --- | --- | --- | | | | | 2.《公司 2022 年度财务决算报告》； 3.《公司 ...

Financial Performance - The company reported a total revenue of RMB 1.2 billion for the year 2023, representing a year-over-year increase of 15% compared to 2022[19]. - The net profit for 2023 was RMB 150 million, which is a 10% increase from the previous year[19]. - The company's operating revenue for 2023 was ¥1,366,090,534, representing a 12.25% increase compared to ¥1,216,981,835 in 2022[26]. - Net profit attributable to shareholders for 2023 was ¥54,290,476.45, a significant increase of 60.93% from ¥33,756,029.72 in 2022[26]. - The net profit after deducting non-recurring gains and losses was ¥53,724,429.13, up 69.15% from ¥31,781,021.39 in the previous year[26]. - The company aims to achieve a revenue target of RMB 1.5 billion for 2024, reflecting a growth rate of 25%[19]. - In 2023, the company achieved operating revenue of 1.366 billion CNY, a year-on-year increase of 12.25%[71]. - The net profit attributable to shareholders reached 54.29 million CNY, up 60.93% compared to the previous year[71]. - The self-owned brand business generated revenue of 263.28 million CNY, a significant increase of 63.63%, accounting for 19.27% of total revenue[71]. User Growth and Market Expansion - User data showed an increase in active users by 20%, reaching a total of 5 million active users by the end of 2023[19]. - The company plans to expand its market presence in Southeast Asia, targeting a 25% growth in that region by 2025[19]. - The company is exploring potential mergers and acquisitions to enhance its product offerings and market share[19]. - The company is focusing on expanding its market presence and developing new products and technologies to drive future growth[177]. Product Development and Innovation - A new product line is set to launch in Q3 2024, expected to contribute an additional RMB 300 million in revenue[19]. - The company has allocated RMB 50 million for research and development in new technologies for 2024[19]. - The company emphasizes a full-chain digital capability to empower brand growth throughout their lifecycle, covering aspects from product design to marketing strategies[40]. - The company is committed to enhancing its digital capabilities to support efficient business operations and reduce costs[147]. - The company has launched multiple successful products, including a series of high-quality items under its own brand, enhancing market presence[66]. Financial Management and Investments - The company reported a significant investment of CNY 21,738,095.68 during the reporting period, a decrease of 80.29% compared to the previous year[116]. - The company has established a special account for the raised funds, ensuring all unused funds are stored according to regulations[135]. - The company has committed to timely information disclosure in accordance with the regulations of the Shenzhen Stock Exchange[123]. - The company has established a comprehensive risk management strategy for its financial derivatives business, focusing on hedging to avoid speculative trading[123]. Governance and Compliance - The governance structure includes a board of 7 members, with 3 independent directors, ensuring compliance with legal requirements[157]. - The company has not engaged in any illegal or non-compliant activities during the reporting period, ensuring good governance practices[156]. - The company has a robust information disclosure system, ensuring transparency and compliance with regulatory requirements[160]. - The company has established an independent financial accounting system and management structure, ensuring no interference from controlling shareholders in financial operations[169]. Operational Efficiency and Cost Management - The company's gross profit margin improved by 6.63 percentage points due to enhanced supply chain management and cost control measures[82]. - The company has a systematic approach to inventory management, including safety stock and economic order quantity assessments[50]. - The company has implemented a browser plugin for automated web content collection, significantly increasing data collection efficiency and reducing operational costs[100]. - The logistics billing automation system was developed to manage and control logistics costs effectively[100]. Talent Development and Human Resources - The company has a strong talent pool with over 300 professionals in the health sector since entering the market in 2016[63]. - The company has established a talent development program called "Sirius Plan" to cultivate young high-potential employees[149]. - The age structure of R&D personnel saw a notable change, with those aged 30-40 increasing by 48.15%, indicating a shift towards more experienced staff[101]. Strategic Partnerships and Collaborations - The company has established strategic partnerships with several international brands, enhancing its brand management capabilities and market presence[73]. - The company is pursuing a dual-line strategy to develop its own brand while also integrating global health resources through investments and acquisitions[146]. Shareholder Engagement and Communication - The company actively manages investor relations, enhancing communication through regular performance briefings and investor visits[161]. - The company held a half-year performance briefing on September 7, 2023, addressing operational conditions and future development plans[150]. - All board members attended the shareholder meetings, ensuring active engagement with stakeholders[196].

广州若羽臣科技股份有限公司 关于召开公司 2023 年年度股东大会的通知 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。 广州若羽臣科技股份有限公司（以下简称"公司"）于2024年4月25日召开第 三届董事会第二十三次会议，审议通过了《关于召开公司2023年年度股东大会的议 案》。现将本次会议有关事项通知如下： 一、召开会议的基本情况 证券代码：003010 证券简称：若羽臣 公告编号：2024-040 1．股东大会届次：2023年年度股东大会。 2．股东大会的召集人：公司董事会。 3．会议召开的合法、合规性：经公司第三届董事会第二十三次会议审议通过， 决定召开本次股东大会，符合有关法律、行政法规、部门规章、规范性文件和公司 章程等的规定。 4．会议召开的日期、时间： （1）现场会议召开时间：2024年5月28日（周二）15:00。 （2）网络投票时间：2024年5月28日。其中： A、通过深圳证券交易所交易系统投票的时间为：2024年5月28日9:15-9:25， 9:30-11:30和13:00-15:00； B、通过深圳证券交易所互联网投票系统投票的时间 ...