审计报告 永证审字（2025）第 110024 号 甘肃金刚光伏股份有限公司全体股东： 一、无法表示意见 我们审计了甘肃金刚光伏股份有限公司（以下简称"金刚光伏"）合并及母 公司财务报表，包括 2024 年 12 月 31 日的合并资产负债表和母公司资产负债表， 2024年度的合并利润表和母公司利润表、合并现金流量表和母公司现金流量表、 合并股东权益变动表和母公司股东权益变动表以及相关财务报表附注。 我们不对后附的金刚光伏财务报表发表审计意见。由于"形成无法表示意见 的基础"部分所述事项的重要性，我们无法获取充分、适当的审计证据以作为对 合并财务报表发表审计意见的基础。 二、形成无法表示意见的基础 如财务报表附注二、附注五（十九）、五（三十九）、附注十一（一）所述， 截止 2024 年 12 月 31 日，公司净资产为-79,818.24 万元,2024 年度实现净利润 -82,398.08 万元，自 2022 年以来已经连续亏损，且经营状况存在进一步恶化的 迹象。2024 年 12 月 31 日货币资金余额 7,354.30 万元，其中使用受限资金 6,102.29 万元，有息债务总额 232,212.56 ...

甘肃金刚光伏股份有限公司全体股东 我们接受委托，依据《中国注册会计师执业准则》审计了甘肃金刚光伏股份 有限公司（以下简称"金刚光伏"）的年度财务报表，包括 2024 年 12 月 31 日的 合并及母公司资产负债表，2024 年度的合并及母公司利润表、合并及母公司现 金流量表、合并及母公司股东权益变动表以及财务报表附注，并于 2025 年 4 月 28 日出具了永证审字（2025）第 110024 号审计报告。 关于甘肃金刚光伏股份有限公司 非经营性资金占用及其他 关联资金往来情况汇总表的 专项审核报告 永证专字（2025）第 310160 号 二〇二五年四月二十八日 2024年度非经营性资金占用及其他关联方资金往来情况汇总表 根据中国证券监督管理委员会发布的《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》（证监会公告〔2022〕26 号）和深圳证券 交易所《深圳证券交易所创业板上市公司自律监管指南第 1 号——业务办理》的 规定的要求，金刚光伏公司编制了本专项审核报告后附的 2024 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 ...

Financial Performance - The estimated net profit for the reporting period is expected to be between -620 million and -760 million CNY, compared to -361.76 million CNY in the same period last year [4]. - The estimated operating revenue for the reporting period is expected to be between 140 million and 150 million CNY, down from 580.45 million CNY in the same period last year [4]. - The estimated net assets at the end of the accounting year are expected to be between -620 million and -760 million CNY, compared to 26.47 million CNY at the end of the previous year [5]. Market Conditions - The decline in performance is attributed to intensified competition in the photovoltaic market, leading to a decrease in product prices and gross margins [8]. Company Status - The company is currently undergoing bankruptcy reorganization, which has impacted normal operations and production line utilization rates [8]. - There is a risk of delisting if the audited net assets at the end of 2024 are negative, which would result in a "*ST" designation for the stock [9]. - If the reorganization is successful, it may improve the company's asset-liability structure and operational sustainability [10]. Future Reporting - The specific financial data for the 2024 annual performance will be disclosed in the annual report [12].

Financial Performance - The company's revenue for Q1 2025 was ¥73,072,431.02, representing a 65.21% increase compared to ¥44,231,203.23 in the same period last year[5] - The net profit attributable to shareholders was -¥126,265,357.49, a decline of 50.10% from -¥84,119,176.12 year-over-year[5] - The basic and diluted earnings per share were both -¥0.5846, reflecting a 50.13% decrease from -¥0.3894 in the same quarter last year[5] - Total operating revenue for the current period reached CNY 73,072,431.02, a significant increase of 65.3% compared to CNY 44,231,203.23 in the previous period[24] - The net loss for the current period was CNY 126,257,719.43, compared to a net loss of CNY 102,336,117.30 in the previous period, reflecting a deterioration in profitability[26] - The total comprehensive loss for the current period was CNY 125,739,915.91, compared to a loss of CNY 102,411,528.37 in the prior period[28] Cash Flow and Liquidity - The net cash flow from operating activities improved by 23.12%, amounting to -¥28,295,756.47 compared to -¥36,803,122.38 in the previous year[5] - Cash flow from operating activities showed a net outflow of CNY 28,295,756.47, an improvement from a net outflow of CNY 36,803,122.38 in the prior period[30] - Cash flow from investing activities totaled -$9,780,037.54 for the current period, compared to -$21,092,523.16 in the previous period, indicating a decrease in cash outflow by approximately 53.7%[32] - Cash flow from financing activities generated a net inflow of $84,870,606.73, a significant increase compared to $56,646,279.77 in the prior period, reflecting a growth of about 49.8%[32] - The net increase in cash and cash equivalents was $47,532,744.93, contrasting with a decrease of $1,213,615.59 in the previous period, showing a turnaround in cash position[32] - The ending balance of cash and cash equivalents reached $60,052,790.95, up from $2,578,898.58 at the end of the previous period, marking a substantial increase of approximately 2,228.5%[32] Assets and Liabilities - Total assets at the end of the reporting period were ¥2,710,774,352.84, a slight increase of 0.14% from ¥2,707,062,422.60 at the end of the previous year[5] - The company's current liabilities increased to 3,032,755,029.70 RMB from 2,867,732,702.01 RMB, reflecting a rise in short-term borrowing[21] - The company's total liabilities increased to 3,634,696,652.20 RMB from 3,505,244,806.05 RMB, highlighting rising financial obligations[21] - The total equity attributable to the parent company was reported at -CNY 921,113,630.28, compared to -CNY 795,363,828.84 in the previous period, indicating a decline in shareholder equity[24] Operational Challenges - The company reported high financial expenses and low capacity utilization as key factors contributing to the decline in net profit[9] - The increase in revenue was driven by higher demand from overseas customers during Q1 2025[9] - The company recorded a financial expense of CNY 45,352,094.78, which is a significant increase from CNY 23,625,537.21 in the previous period, primarily due to increased interest expenses[24] - Accounts receivable decreased to 20,109,269.14 RMB from 23,262,511.13 RMB, suggesting potential collection issues[19] - Inventory levels decreased significantly to 43,040,890.18 RMB from 60,775,054.35 RMB, which may indicate a reduction in production or sales[19] Government and Legal Matters - The company received government subsidies amounting to ¥588,233.96, which positively impacted its financial performance[6] - The company reported a net asset deficit expected by the end of 2024, which may lead to a delisting risk warning according to the Shenzhen Stock Exchange rules[14] - The company is involved in significant litigation, with a total of 20,000,000 RMB in a dispute with Ningbo Bank and 28,118,502.22 RMB with Huaxia Bank[15] - The company has initiated a restructuring process for several subsidiaries due to inability to repay debts, indicating financial distress[17] Future Outlook - The company has not yet audited its first-quarter report, which may impact the reliability of the financial data presented[33] - The company plans to implement new accounting standards starting in 2025, which may affect future financial reporting[34]

Financial Performance - The company reported a significant loss during the reporting period due to intensified competition in the photovoltaic market and a decline in product prices and gross margins [4]. - The company's operating revenue for 2024 was ¥123,674,627.28, a decrease of 78.69% compared to ¥580,447,459.69 in 2023 [19]. - The net profit attributable to shareholders for 2024 was -¥795,253,962.98, representing a decline of 119.83% from -¥361,764,153.98 in 2023 [19]. - The cash flow from operating activities for 2024 was -¥306,766,706.53, a decrease of 142.44% compared to -¥126,532,709.18 in 2023 [19]. - The basic earnings per share for 2024 was -¥3.6817, down 119.83% from -¥1.6748 in 2023 [19]. - The total assets at the end of 2024 were ¥2,707,062,422.60, a decrease of 7.00% from ¥2,910,689,020.50 at the end of 2023 [19]. - The company reported a significant increase in non-recurring losses, totaling -¥50,796,290.95 in 2024 compared to a gain of ¥5,685,119.12 in 2023 [25]. - The company's gross profit margin for solar products was -273.43%, with total sales of 108,090.98 million yuan, down 79.94% from the previous year [56]. - The company reported a significant reduction in sales volume for solar products, with a decrease of 58.12% to 191.01 MW compared to the previous year [58]. - The company reported a significant decrease in revenue from the photovoltaic industry, amounting to ¥403,646,273 in 2024, down 37.64% from ¥647,273,671 in 2023, which accounted for 98.97% of total operating costs [63]. Operational Challenges - The company's capacity utilization rate remained low throughout the reporting period, leading to impairment provisions for certain assets [4]. - The overall photovoltaic market is experiencing an imbalance in supply and demand, contributing to the company's financial challenges [4]. - The company is facing increased estimated liabilities related to ongoing litigation and default responsibilities [4]. - The company faces challenges such as supply-demand mismatches and geopolitical factors affecting production capacity and export values [34]. - The company has initiated a pre-restructuring process to address severe debt pressures, with a court decision on July 8, 2024, to start the procedure [51]. - The company has reported a total of 1,237.58 million yuan in ongoing litigation cases, with uncertain impacts on the company's financials [180]. Strategic Initiatives - The company plans to take measures to improve profitability, as detailed in the management discussion and analysis section of the report [5]. - Future plans and strategic goals are outlined, but they do not constitute a substantive commitment to investors, highlighting the associated risks [7]. - The company aims to reduce costs through technology development, focusing on advanced manufacturing processes and energy cost reduction strategies [49]. - The company plans to enhance its marketing team and has established an overseas division along with five domestic marketing centers to expand its market presence [50]. - The company intends to enhance corporate governance and internal control systems to mitigate operational risks [89]. Research and Development - The company has developed over ten cost-reduction and efficiency-enhancement initiatives, including "silicon wafer thinning" and "silver paste single consumption optimization" to support large-scale industrialization of high-efficiency heterojunction batteries [39][45]. - The company has a professional R&D team dedicated to advancing heterojunction solar cell technology, ensuring continuous innovation and competitive advantage in the market [45]. - Research and development expenses were reduced to zero in 2024 from ¥29,285,892.25 in 2023, reflecting a 100% decrease as the company cut R&D spending during its pre-restructuring period [66]. - The number of R&D personnel decreased by 62.50% from 200 in 2023 to 75 in 2024, significantly impacting the company's R&D capacity [68]. Governance and Compliance - The company has established a governance structure in compliance with relevant laws and regulations to ensure effective management and control [101]. - The company maintains independence from its controlling shareholders in terms of assets, personnel, finance, and operations, ensuring complete operational capability [105]. - The company is committed to maintaining compliance with corporate governance standards and ensuring shareholder rights are protected [104]. - The company has no reported penalties from securities regulatory agencies for its current and recently departed directors, supervisors, and senior management [118]. - The company has not faced any administrative penalties related to environmental issues during the reporting period [149]. Shareholder Relations - No cash dividends, bonus shares, or capital reserve transfers will be distributed to shareholders [8]. - The profit distribution plan for 2023 includes no cash dividends, no bonus shares, and no capital reserve conversion into shares due to negative profits [134]. - The company emphasizes continuous employee training and development to enhance overall quality [132]. - The company held 2 shareholder meetings in 2024, ensuring equal rights for all shareholders, particularly minority shareholders, with a participation rate of 22.19% for the first temporary meeting and 23.39% for the annual meeting [107]. Market Position and Future Outlook - The global photovoltaic installed capacity is projected to exceed 5,400 GW by 2030, driven by a growing demand for renewable energy [31]. - In China, the new installed capacity for solar photovoltaic in 2024 is expected to reach 277.57 GW, an increase of 28.3% year-on-year [34]. - The company operates in the high-efficiency heterojunction (HJT) solar cell and module sector, focusing on research, manufacturing, and sales [28]. - The heterojunction technology is gaining market acceptance, with significant increases in procurement volumes for independent bidding segments in 2024 compared to the previous year [35]. Legal and Litigation Matters - The company is involved in multiple lawsuits with a total amount of 14,134.29 million yuan, which has been withdrawn by the plaintiff, indicating no significant impact on the company's profits [179]. - The company has a total of 1,121.56 million yuan in investor lawsuits, with a second-instance judgment amounting to the same figure currently in execution [179]. - The company is closely monitoring the progress of its restructuring and litigation matters, ensuring timely disclosure of relevant information [177].

Group 1 - The tax authorities in Jiuquan City, Gansu Province, are enhancing tax services to support enterprises in technological innovation and industrial upgrading, aiming for high-quality development [1] - Jiuquan City has established a "point-to-point" service mechanism to address the specific needs of local enterprises, facilitating the implementation of tax policies and alleviating financial pressures [2][3] - The tax incentives provided to companies, such as R&D expense deductions and resource tax reductions, have led to significant savings, which are reinvested into technology and environmental upgrades [2] Group 2 - Jiuquan City is focusing on providing tailored tax services for different stages of enterprise development, from startup to maturity, ensuring a comprehensive support system [4] - The tax department is utilizing big data to match suitable tax incentives for growing enterprises, optimizing tax processes and reducing administrative burdens [4] - Companies like Gansu King Kong Photovoltaic Co., Ltd. have benefited from the tax department's support, enhancing their operational efficiency and competitive edge in the renewable energy sector [4][5] Group 3 - The tax authorities are actively engaging with enterprises through various channels, including direct visits and training sessions, to gather feedback and improve service quality [5] - New energy companies, such as Dongfang Electric (Jiuquan) Wind Power Equipment Co., Ltd., have reported significant tax savings due to favorable policies, which have positively impacted their growth [5]

华夏时报（www.chinatimes.net.cn）记者 李佳佳 李未来 北京报道 风波不断！ 近期，甘肃金刚光伏股份有限公司（下称"金刚光伏"，300093.SZ）发布公告，披露了其收到执行裁定书暨重大诉 讼的最新进展。 记者留意到，早在2024年8月，金刚光伏及子公司在银行、融资租赁公司等机构的逾期债务就已经高达约5.23亿 元，占公司2023年度经审计净资产的1974.65%。 此外，金刚光伏还深陷诉讼泥潭，多次公布新增诉讼情况。仅在2025年2月20日至3月26日，公司及控股子公司新 增诉讼、仲裁事项累计涉及金额为13,276,846.11元。 上述公司人员对记者表示，如果不缺资金的话，也不会这么多诉讼。 四家子公司申请重整 据悉，公司及苏州金刚光伏科技有限公司（下称"苏州金刚"）、广东欧昊集团有限公司、苏州金刚防火钢型材系 统有限公司作为被执行人，将被冻结、扣划银行存款82,173,047.71元，若银行存款不足之数，被执行人名下相应 价值的其他财产将被查封、冻结，且相关裁定立即执行。 为进一步了解执行情况，《华夏时报》记者致电金刚光伏证券部，公司人员告诉《华夏时报》记者，还在跟法院 沟通，目前账 ...

证券代码：300093 证券简称：金刚光伏 公告编号：2025-017 甘肃金刚光伏股份有限公司 关于收到执行裁定书暨重大诉讼的进展公告 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：执行 2、公司所处的当事人地位：被执行人 3、涉案金额：82,173,047.71 元 4、对公司损益产生的影响：根据执行裁定书，履行交纳欠款、迟延履行的 债务利息及执行费的义务，具体会计处理和影响情况以公司年度审计报告为准。 一、本次执行事项的基本情况 2024 年 8 月 9 日，甘肃金刚光伏股份有限公司（以下简称"公司"）下属子 公司苏州金刚光伏科技有限公司（以下简称"苏州金刚"）因与江苏银行股份有 限公司苏州分行（以下简称"江苏银行苏州分行"）金融借款合同纠纷案收到苏 州工业园区人民法院送达的《传票》（（2024）苏 0591 民初 11554 号）、《应 诉通知书》（（2024）苏 0591 民初 11554 号）及《民事起诉状》。具体内容详 见公司于 2024 年 8 月 9 日披露在巨潮资讯网的《关于重大诉讼的公告》（公告 ...

歌尔股份公告称，公司于2025年4月11日首次通过集中竞价交易方式回购公司股份664.09万股，占总股 本的0.19%，最高成交价为21.65元/股，最低成交价为20.82元/股，支付金额为1.41亿元（不含交易费 用）。 卓翼科技：控股股东、实际控制人夏传武因操纵证券市场罪、内幕交易罪获刑七年 卓翼科技公告称，公司收到控股股东、实际控制人配偶韦舒婷送达的广东省深圳市中级人民法院《刑事 判决书》。被告人夏传武犯操纵证券市场罪、内幕交易罪，决定执行有期徒刑七年，并处罚金人民币四 千五百万元。本次判决为一审判决，公司控股股东、实际控制人夏传武反馈已提起上诉，最终结果以广 东省高级人民法院所作出的二审判决为准。 今日焦点 歌尔股份：4月11日耗资1.41亿元首次回购664.09万股 金刚光伏：下属公司申请重整以化解债务危机 金刚光伏公告称，公司全资子公司或孙公司金刚羿德、欧昊电力、苏州型材及苏州金刚以不能清偿到期 债务且明显缺乏清偿能力为由，向法院申请重整。此举旨在通过重整程序统筹协调偿债资源、保障工作 效率，实现债务危机化解，保障债权人利益。该事项尚需提交公司股东大会审议。 美锦能源：终止重大资产重组事项 美锦能 ...

股东会议事规则 第一条 为规范甘肃金刚光伏股份有限公司（以下简称"公司"）的法人治 理结构， 保证股东会依法行使职权，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》"）、《深 圳证券交易所创业板股票上市规则》、《深圳证券交易所上市公司自律监管指引 第 2 号——创业板上市公司规范运作》等有关规定及《甘肃金刚光伏股份有限公 司章程》（以下简称"《公司章程》"）的规定，并参照中国证券监督管理委员会（以 下简称"中国证监会"）《上市公司股东会规则》的有关规定，制订本规则。 第二条 公司股东会由全体股东组成。股东会是公司的权力机构，依照法 律、行政法规、《公司章程》及本规则的相关规定行使职权。 二〇二五年四月 股东会议事规则 1 第一章 总 则 第三条 公司应当严格按照法律、行政法规、《公司章程》及本规则的相 关规定召开股东会，保证股东能够依法行使权利。 公司董事会应当切实履行职责，认真、按时组织股东会。公司全体董事应当 勤勉尽责，确保股东会正常召开和依法行使职权。 第四条 公司召开股东会，应当聘请律师对以下问题出具法律意见并公告： （1）会议的召集、召开程序 ...