一、会计政策变更情况 （一）变更的原因 2023 年 10 月 25 日，财政部发布了《关于印发〈企业会计准则解释第 17 号〉 的通知》（财会[2023]21 号）（以下简称"解释第 17 号"或"本解释"），规 定了关于流动负债与非流动负债的划分的列示与披露。 证券代码：300175 证券简称：朗源股份 公告编号：2024-028 朗源股份有限公司 关于会计政策变更的公告 （本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假记载、 误导性陈述或重大遗漏。） 朗源股份有限公司（以下简称"公司"）于 2024 年 4 月 26 日召开第四届董 事会第十五次会议、第四届监事会第十五次会议审议通过了《关于会计政策变更 的议案》，本次会计政策变更无需提交股东大会审议，具体情况如下： 本次会计政策变更后，公司将按照财政部发布的《企业会计准则解释第 17 号》要求执行。除上述政策变更外，其他未变更部分，仍按照财政部前期颁布的 《企业会计准则—基本准则》和各项具体会计准则、企业会计准则应用指南、企 业会计准则解释公告以及其他相关规定执行。 （四）变更日期 根据财政部上述相关准则规定，公司自 2024 年 ...

朗源股份有限公司 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 单位：元 | 非经营性资金 占用 | 资金占 | 占用方与 上市公司 | 上市 公司 核算 | 2023年期初占用 | 2023 年度 占用累计发 | 2023 | 年度占用 | 2023年度偿 | 2023 年期末占 用资金余额 | 占用形成原 因 | 占用性质 | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | | 用方名 | | | | | 资金的利息 | | 还累计发生 | | | | | | 称 | 的关联关 | 的会 | 资金余额 | 生金额（不 | (如有) | | 金额 | | | | | | | 系 | 计科 | | 含利息） | | | | | | | | | | | 目 | | | | | | | | | | 控股股东、实 | | | | | | | | | | | | | 际控制人及其 | | | | | | | | | | | | | 附属企业 | | | | | | | | | | | | | 小计 | ...

证券代码：300175 证券简称：朗源股份 公告编号：2024-022 出席本次业绩说明会的人员有：公司董事长兼总经理戚永楙先生、财务总监 张丽娜女士、董事会秘书李春丽女士、独立董事刘嘉厚先生。 投资者可于 2024 年 5 月 10 日（星期五） 15:00-17:00 通过网址 https://eseb.cn/1dIrYdasL2E 或使用微信扫描下方小程序码即可进入参与互 动交流。投资者可于 2024 年 5 月 10 日前进行会前提问，公司将通过本次业绩说 明会，就投资者普遍关注的问题进行回答。 朗源股份有限公司 关于召开2023年度报告网上业绩说明会的公告 （本公司及董事会全体成员保证信息披露内容的真实、准确、完整，没有虚假记载、 误导性陈述或重大遗漏。） 朗源股份有限公司（以下简称"公司"）已于 2024 年 4 月 27 日在巨潮资讯 网上披露了《2023 年年度报告》及其摘要。为便于广大投资者更加全面深入地 了解公司经营业绩、发展战略等情况，公司定于 2024 年 5 月 10 日（星期五）下 午 15:00 至 17:00 通过网络互动方式在"价值在线"（www.ir-online.cn）召 ...

关于对朗源股份有限公司 2023 年度 财务报表出具带强调事项段的 保留意见审计报告的专项说明 中兴财光华审专字（2024）第 202005 号 关于对朗源股份有限公司 2023 年度财务报表出具带强调事项段的保留意见审计报告的 专项说明 中兴财光华审专字(2024)第 202005号 朗源股份有限公司全体股东: :我们接受委托,审计了朗源股份有限公司(以下简称朗源股份>2023年度 财务报表,包括 2023年 12月 31日的合并及公司资产负债表,2023年度的合并 及公司利润表、合并及公司现金流量表、合并及公司股东权益变动表和财务报 表附注,并于 2024年 4 月 26日出具了带强调事项段的保留意见的审计报告 (中 兴财光华审会字(2024)第 202009 号）,审计报告中包含强调事项段。 根据中国证券监督管理委员会《公开发行证券的公司信息披露编报规则第 14 号 -- 非标准审计意见及其涉及事项的处理》、《监管规则适用指引 -- 审 计类第 1 号》及《深圳证券交易所创业板股票上市规则》的相关要求,现就相 关事项说明如下: 在上述财务报表审计中,我们按照《中国注册会计师审计准则第 1221 号— ― ...

Financial Performance - In 2023, the company achieved operating revenue of RMB 220,239,975.13, while the net profit attributable to shareholders was a loss of RMB 53,625,494.75[3]. - The company's operating revenue for 2023 was ¥220,239,975.13, representing a 2.14% increase compared to ¥215,628,861.10 in 2022[27]. - The net profit attributable to shareholders for 2023 was ¥53,625,494.7, a significant decrease of 93.21% from ¥93,226,923.6 in 2021[25]. - The net cash flow from operating activities for 2023 was ¥5,841,595.09, reflecting a decline of 114.71% compared to ¥30,282,777.2 in 2022[25]. - The total assets at the end of 2023 were ¥662,488,290.76, down 7.02% from ¥712,114,134 in 2022[25]. - The company's basic earnings per share for 2023 was -0.11, a decrease of 83.33% from -0.20 in 2021[25]. - The net profit after deducting non-recurring gains and losses was negative for the last three accounting years, indicating ongoing financial challenges[26]. - The company reported a total of ¥2,135,913.19 in non-recurring gains for 2023, a decrease from ¥10,262,393.47 in 2022[34]. - The company experienced a significant drop in net profit attributable to shareholders in the first quarter of 2023, with a loss of ¥709,870.73[29]. Business Operations - The primary reason for the loss was the stagnation of the subsidiary Youxi United's business, leading to a credit impairment loss of approximately RMB 57,213,100[3]. - The company plans to continue focusing on its core business while managing non-core income sources effectively[27]. - The company has established partnerships with well-known brands such as Starbucks and Three Squirrels, enhancing its market presence[42]. - The company aims to accelerate domestic market development and explore new product innovations to capitalize on the growing demand for baked goods[42]. - The company has invested in advanced cold chain technology to ensure product quality and competitiveness[42]. - The company has a cold storage capacity of over 70,000 tons, enhancing product quality and storage duration[50]. - The company sourced agricultural products worth ¥113,441,000 from farmers, accounting for 65.64% of total procurement[46]. - The manufacturing sector contributed ¥185,609,786.41, accounting for 84.28% of total revenue, with a year-on-year growth of 2.55%[54]. - The revenue from dried fruits increased by 33.79% to ¥100,193,258.91, while fresh fruit revenue decreased by 17.54% to ¥59,728,273.33[54]. - The company achieved a gross margin of 7.48% in the manufacturing sector, a slight increase of 2.62% year-on-year[56]. Risk Management - The company faces potential risks including cyclical risks in the agricultural market and trade barriers, which are detailed in the management discussion section[6]. - The company does not foresee major risks to its ongoing operations[3]. - The company has acknowledged uncertainties regarding its ability to continue as a going concern, as indicated in the recent audit report[26]. - The company recognizes the cyclical risks in the agricultural market and plans to utilize its cold chain storage and production technology to mitigate these impacts[85]. - The company faces risks related to trade barriers, particularly in the Indonesian market, and is strengthening its market development efforts in Southeast Asia[85]. Corporate Governance - The company has maintained a stable management team with no changes in shareholding among key executives during the reporting period[99]. - The chairman and general manager, Qi Yongmang, has been with the company since April 2012 and has held multiple positions[101]. - The financial director, Zhang Lina, has been with the company since July 1999, indicating strong internal continuity[102]. - The independent director, Liu Jiahou, has extensive experience in finance and has served in various capacities since 2009[102]. - The company is focused on maintaining governance structures and ensuring the stability of its board members[99]. - The company’s board of directors held four meetings during the reporting period, with all members attending[110]. - The company received a warning letter from the Shandong Securities Regulatory Bureau on April 26, 2023, regarding the chairman and financial director[105]. - The company’s independent directors and supervisors have been in their positions since 2009 and 2011 respectively, ensuring continuity in governance[104]. - The company has established a framework for corporate governance that is effectively executed, ensuring the proper functioning of the general meeting of shareholders, board of directors, and supervisory board[127]. Shareholder Engagement - The annual shareholders meeting had a participation rate of 24.06% on May 19, 2023[97]. - The first extraordinary shareholders meeting had a participation rate of 24.01% on November 13, 2023[98]. - The company continues to emphasize the importance of shareholder engagement through its meetings[97]. - The total number of ordinary shareholders at the end of the reporting period was 18,269, while it was 19,027 at the end of January[191]. - The report indicates that there are no shareholders participating in margin trading or securities lending[192]. Audit and Compliance - The financial report received a qualified audit opinion from Zhongxing Caiguanghua Accounting Firm, with detailed explanations provided in the report[3]. - The company has acknowledged the non-standard audit opinion and is committed to implementing effective measures to mitigate its impact on financial performance[152]. - The audit report highlighted that the issues identified do not affect the overall fairness of the financial statements, except for the matters leading to the qualified opinion[149]. - The company has taken measures to address the issues raised in the audit report, including sending lawyer letters to debtors for collection and organizing litigation materials[154]. - The company has identified accounting errors leading to inflated financial reports from 2018 to 2021, resulting in a correction of 36.64 million CNY in accounts receivable and 42.16 million CNY in revenue[164]. Employee Management - The total number of employees at the end of the reporting period is 276, with 263 from the parent company and 13 from major subsidiaries[117]. - The employee composition includes 166 production personnel, 28 sales personnel, 28 technical personnel, 10 financial personnel, and 44 administrative personnel[117]. - The company has established a differentiated compensation policy to enhance competitiveness in the industry and region, focusing on performance incentives[118]. - A comprehensive training plan has been implemented, covering various aspects such as company regulations, employee professionalism, and marketing skills[119]. - The company is committed to continuous improvement and optimization of its compensation system to motivate employees and enhance their sense of belonging[118]. Legal Matters - The company has not received the remaining performance compensation payments for the years 2019, 2020, and 2021, as the net profit attributable to the parent company after deducting non-recurring gains and losses was below the performance commitment[87]. - The company has initiated legal proceedings to recover the performance compensation for 2019, but there is uncertainty regarding the recovery due to the insufficient compensation ability of the obligated parties[87]. - There is a significant risk regarding the recovery of funds occupied by Zhang Tao due to suspected false transactions, with no clear timeline for recovery[87]. - The company has sent a lawyer's letter to Zhang Tao and may file a lawsuit based on its financial situation in the future[87]. - The company plans to accelerate the disposal of its assets to mitigate negative impacts on the consolidated financial statements[87]. Environmental and Social Responsibility - The company has implemented measures to reduce carbon emissions, including promoting paper-saving practices and encouraging energy conservation among employees[131]. - The company has not conducted any targeted poverty alleviation work during the reporting period and has no subsequent plans[135]. - The company emphasizes employee rights protection by adhering to labor laws and fostering a harmonious labor relationship[132]. - The company has not faced any administrative penalties related to environmental issues during the reporting period[130].

证券代码：300175 证券简称：朗源股份 公告编号：2024-017 朗源股份有限公司 关于 2024 年度董事、监事、高级管理人员薪酬方案的公告 （本公司及董事会全体成员保证信息披露的内容真实、准确、完整，没有虚假记载、 误导性陈述或重大遗漏。） 为了进一步完善朗源股份有限公司（以下简称"公司"）激励约束机制，有 效调动公司董事、监事、高级管理人员的工作积极性和创造性，促进公司进一步 提升工作效率及经营效益，特制定公司 2024 年度董事、监事及高级管理人员的 薪酬方案。具体方案如下： 一、本方案适用对象 公司董事、监事、高级管理人员。 二、本方案适用期限 2024 年 1 月 1 日至 2024 年 12 月 31 日。 2、监事薪酬方案 （1）在公司任职的监事按其岗位、行政职务以及在实际工作中的履职能力 和工作绩效领取薪酬； （2）不在公司担任职务的监事不在公司领取薪酬。 3、高级管理人员薪酬方案 公司高级管理人员按照其在公司担任具体管理职务、实际工作绩效结合公司 经营业绩等因素综合评定薪酬。 四、其他规定 三、薪酬标准 1、董事薪酬方案 （1）在公司任职的非独立董事按其岗位、行政职务以及在实际工作中 ...

二、2023年度拟不进行利润分配的原因 根据中国证券监督管理委员会《关于进一步落实上市公司现金分红有关事项 的通知》、《上市公司监管指引第3号—上市公司现金分红》等有关规定及《公 司章程》第一百六十九条的规定，公司实施现金分红应当满足的条件是"公司当 年实现盈利，且弥补以前年度亏损和依法提取公积金后，累计未分配利润为正值， 且审计机构对公司的该年度财务报告出具无保留意见的审计报告，公司分配利润 时应当采取现金方式"。鉴于公司2023年度业绩亏损且累计未分配利润为负值， 会计师事务所出具了带强调事项段的保留意见审计报告的实际情况，公司不满足 现金分红的条件，为保障公司持续、稳定、健康发展，更好地维护全体股东的长 远利益，综合考虑公司2024年经营计划和资金需求，公司董事会同意2023年度不 证券代码：300175 证券简称：朗源股份 公告编号：2024-015 朗源股份有限公司 关于2023年度不进行利润分配的专项说明 （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。） 朗源股份有限公司（以下简称"公司"）于2024年4月26日召开的第四届董 事会第十五次会议、 ...

中兴财光华审专字(2024)第 202003 号 关于朗源股份有限公司 2023 年度非经营性资 金占用及其他关联资金往来情况的专项说明 中兴财光华审专字（2024）第 202003 号 目 录 关于朗源股份有限公司 2023 年度非经营性资金 占用及其他关联资金往来情况的专项说明 朗源股份有限公司 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 朗源股份有限公司控股股东及其他关联方非经 管性资金占用及清偿情况表 1 2 关于朗源股份有限公司 2023年度非经营性资金占用及 其他关联资金往来情况的专项说明 朗源股份有限公司全体股东: 我们接受朗源股份有限公司(以下简称"朗源股份")委托,根据中国注册 会计师执业准则审计了朗源股份 2023年12月 31 日 的 合并 及 公 司 资 产 负 债 表 , 2023年度合并及公司利润表、合并及公司现金流量表、合并及公司股东权益变动 表和财务报表附注,并出具了中兴财光华审会字(2024)第 202009 号带强调事项 段的保留意见审计报告。 根据《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） ...

关于朗源股份有限公司 2023 年度营业收入 扣除事项的专项核查意见 中兴财光华审专字（2024）第 202004 号 目 录 关于朗源股份有限公司 2023 年度营业收入扣 除事项的专项核查意见 中兴财光华审专字(2024)第 202004 号 朗源股份有限公司: 我们接受委托,对朗源股份有限公司(以下简称朗源股份)2023年度财 务报表进行审计,并出具了中兴财光华审会字(2024)第 202009 号审计报告。 在此基础上,我们对朗源股份编制的《朗源股份有限公司 2023年度营业收入 扣除情况表》 (以下简称"营业收入扣除情况表")进行了核查。 一、管理层的责任 朗 源 股 份 管 理 层 负 责 按 照 《 证 券 交 易 所 创 业 板 股 票 上 市 规 则 深 圳 证 券 交 易 所 创 业板 股票上市规则(2023年修订)》和《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》的规定编制营业收入扣除情况表,并设 计、执行和维护必要的内部控制,以使营业收入扣除情况表不存在由于舞弊 或错误导致的重大错报。 二、注册会计师的责任 我们的责任是在执行核查工作的基础上对营业收入扣除情况表发 ...

朗源股份有限公司 2023年度独立董事述职报告 各位股东及股东代表： 本人作为朗源股份有限公司（以下简称"公司"）第四届董事会独立董事、 董事会审计委员会委员、提名委员会委员，严格按照《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》"）、《上市公司独立董事管理办法》及其他有关法律法规和《公司章程》、 《独立董事工作制度》等公司相关的规定和要求，在2023年的工作中，恪尽职守， 勤勉尽责，积极发挥独立董事作用，维护公司整体利益和全体股东尤其是中小股 东的合法权益。现将2023年度本人履行独立董事职责情况述职如下： 一、基本情况 本人刘宗晓，本科学历，律师。2001年至今任龙口正远法律服务所主任、执 业律师。现任公司独立董事。 报告期内，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年度履职情况 （一）出席董事会、列席股东大会具体情况 2023 年度任职期间，公司召开了 4 次董事会以及 2 次股东大会。本人出席、 列席会议的具体情况如下: | | 出席董事会情况 | | | 列席股东大会情况 | | ...