证券代码：300093 证券简称：金刚光伏 公告编号：2025-029 甘肃金刚光伏股份有限公司 关于 2023 年限制性股票激励计划首次授予部分第二 个归属期归属条件未成就暨作废部分已授予尚未归 属的限制性股票的公告 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。 甘肃金刚光伏股份有限公司（以下简称"公司"）于 2025 年 4 月 28 日召开 了第七届董事会第五十四次会议和第七届监事会第四十七次会议，审议通过了 《关于 2023 年限制性股票激励计划首次授予部分第二个归属期归属条件未成就 暨作废部分已授予尚未归属的限制性股票的议案》，现将有关事项说明如下： 一、本激励计划概述 公司于 2023 年 8 月 28 日召开的 2023 年第四次临时股东大会审议通过了 《关于〈公司 2023 年限制性股票激励计划（草案）〉及其摘要的议案》等相关 议案，公司 2023 年限制性股票激励计划（以下简称"本激励计划"）的主要内 容如下： （一）激励方式 本激励计划的激励方式为第二类限制性股票。 （二）标的股票来源 本激励计划标的股票的来源方式为公司向激励对象定向发行 ...

一、主要会计数据和财务指标 前十大流通股东累计持有： 6658.17万股，累计占流通股比： 30.88%，较上期变化： -207.23万股。 | 名称 持有数量(万股) | | 占总股本比例(%) | 增减情况(万股) | | --- | --- | --- | --- | | 广东欧昊集团有限公司 | 4749.84 | 22.02 | 不变 | | 赵晓东 | 607.16 | 2.82 | 不变 | | 齐强 | 248.17 | 1.15 | 不变 | | 李建伟 | 206.31 | 0.96 | 新进 | | 宁波保税区永谐国际贸易有限公司 | 204.31 | 0.95 | 不变 | | 梁咏梅 | 150.09 | 0.70 | 28.39 | | 丁坤 | 131.95 | 0.61 | 不变 | | 李静 | 127.66 | 0.59 | -11.88 | | 刘仁娟 | 118.26 | 0.55 | 新进 | | UBS AG | 114.42 | 0.53 | 新进 | | 较上个报告期退出前十大股东有 | | | | | 吴育龙 | 288.90 | 1.34 | 退出 | | ...

敬启者: 上海市通力律师事务所(以下简称"本所")受甘肃金刚光伏股份有限公司(以下简称"金 刚光伏"或"公司")委托, 指派张征轶律师、韩政律师(以下简称"本所律师")作为公司特 聘专项法律顾问, 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》")、《上市公司股权激励管理办法》(以下简称"《管理办 法》")、《深圳证券交易所创业板股票上市规则(2024 年修订)》(以下简称"《上市规则》")等 法律、行政法规和其他规范性文件(以下简称"法律、法规和规范性文件")的有关规定以及 公司为 2023 年限制性股票激励计划(以下简称"本次激励计划")制订的《甘肃金刚光伏股 份有限公司 2023 年限制性股票激励计划》(以下简称"《激励计划》"), 就金刚光伏作废本 次激励计划首次授予部分已授予但尚未归属的限制性股票(以下简称"本次作废")事项, 出 具本法律意见书。 本所及本所律师依据《证券法》《律师事务所从事证券法律业务管理办法》和《律师事 务所证券法律业务执业规则(试行)》等规定, 严格履行法定职责, 遵循勤勉尽责和诚实信用 原则, 对本法律意见书出具日以 ...

关于甘肃金刚光伏股份有限公司 2024 年度营业收入扣除事项专项审核报告 永证专字（2025）第 310161 号 甘肃金刚光伏股份有限公司全体股东： 我们接受委托，审计了甘肃金刚光伏股份有限公司（以下简称"金刚光伏"） 的财务报表，包括 2024 年 12 月 31 日合并及母公司资产负债表、2024 年度合并及 母公司利润表、股东权益表、现金流量表以及财务报表附注，并于 2025 年 4 月 28 日出具永证审字（2025）第 110024 号审计报告。在对上述财务报表审计基础上， 我们审核了贵公司编制的《甘肃金刚光伏股份有限公司 2024 年度营业收入扣除情 况表》（以下简称"营业收入扣除情况表"）。 一、 管理层和治理层的责任 按照《深圳证券交易所创业板股票上市规则》的有关规定编制营业收入扣除 情况表是金刚光伏管理层的责任，这种责任包括保证其内容真实、准确、完整， 不存在虚假记录、误导性陈述或重大遗漏。 治理层负责监督金刚光伏营业收入扣除情况表编制过程。 在审核过程中，我们实施了包括检查会计记录、重新计算相关项目等我们认 为必要的程序。我们相信，我们的审核工作为发表专项审核意见提供了合理的基 础。 三 ...

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 ...

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 ...

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]