北京捷成世纪科技发展股份有限公司 董事会审计委员会工作细则 第一章 总 则 第一条 为强化北京捷成世纪科技股份有限公司（以下简称"公司"）董事会决 策功能，做到事前审计、专业审计，确保董事会对经理层的有效监督，完善公司 治理结构，根据《中华人民共和国公司法》《上市公司独立董事管理办法》《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》《北京捷成世纪科技股份有限公司章程》(以下 简称"《公司章程》")《北京捷成世纪科技股份有限公司董事会议事规则》及其他 有关法律、法规及规范性文件的规定，公司特设立董事会审计委员会(以下简称 "委员会")，并制定本工作细则。 第二条 委员会是董事会设立的常设监督机构，向董事会负责并报告工作，在 董事会领导下负责审核公司的财务信息及其披露、审查内部控制制度等。 第二章 委员会组织机构 第三条 委员会由三名不在公司担任高级管理人员的董事组成，其中独立董 事应过半数，至少有一名独立董事是会计专业人士。委员会委员由董事长、二分 之一以上独立董事或者全体董事的三分之一提名，由董事会全体董事过半数选举 产生。委员会设立主任委员一人 ...

北京捷成世纪科技股份有限公司 1、经营业绩 报告期公司实现营业收入 280,039.34 万元，较上年同期减少 110,675.54 万 元，减幅 28.33%，主要系报告期内公司根据市场变化调整经营策略，版权采购 及销售均同比大幅减少所致；报告期实现净利润 45,000.40 万元，较上年同期减 少 7,586.54 万元，减幅 14.43%，主要系公司主营业务新媒体版权收入较上年同 期减少致使净利润同比减少以及公司 2023 年度限制性股票业绩考核目标未达 标，公司不再摊销限制性股票激励费用综合影响所致。 2、期间费用 2023 年度财务决算报告 北京捷成世纪科技股份有限公司（以下简称"公司"）2023 年度财务报告 已经中兴财光华会计师事务所（特殊普通合伙）审计，出具了标准无保留意见的 《审计报告》。为使各位股东全面、详细地了解公司 2023 年度的财务状况和经 营成果，现将 2023 年度财务决算情况汇报如下： 一、基本情况 2023 年度，在全体股东的大力支持下，公司在"做具有国际创新技术的数 字文化产业集团"的既定战略目标下，董事会提出了"以资源型版权业务为主体 +以 AIGC、创新业务为两翼"的 ...

| --- | --- | --- | --- | --- | --- | --- | |--------------|-------------------|---------------------|-------------------|-------------------|----------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------| | | 2023 金额 | 年末 占总资产比例 | 2023 金额 | 年初 占总资产比例 | 比重增减 | 单位：元 \n重大变动说明 | | 货币资金 | 243,062,994.20 | 2.28% | 84,032,214.96 | 0.84% | 1.44% | 本期经营活动 增加现金 13.24 亿元， 投资活动减少 了现 ...

| --- | --- | --- | |--------------------------------------------------------------------------------------------------------------|-------------------------------|----------------------------------------------| | | | | | 1. 归属于母公司所有者的净利润 | 117,283,882.83 | 157,908,499.27 | | 2. 少数股东损益 | -462,147.73 | -5,313.62 | | 六、其他综合收益的税后净额 | -718,532.84 | -332,662.49 | | 归属母公司所有者的其他综合收益 的税后净额 | -718,532.84 | -332,662.49 | | （一）不能重分类进损益的其他 综合收益 | | | | 1. 重新计量设定受益计划变动 额 | | | | 2. 权益法下不能转损益的其他 综合收益 | | | | 3. 其他权益工具投资公 ...

证券代码：300182 证券简称：捷成股份 公告编号：2024-001 北京捷成世纪科技股份有限公司 第五届董事会第十四次会议决议公告 本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有 虚假记载、误导性陈述或重大遗漏。 一、 董事会会议召开情况 1、第五届董事会第十四次会议决议 公司拟向工商银行北京分行昌平支行申请 20,000 万元人民币的综合授信， 期限 1 年，由公司控股股东、实际控制人徐子泉先生及其一致行动人康宁女士， 以及全资子公司捷成华视网聚（常州）文化传媒有限公司提供连带责任保证担保。 公司向银行申请的授信为公司的最高使用限额，实际使用额度不得超过银行 综合授信。以上授信额度不等于公司的实际融资金额，实际融资金额应在授信额 度内以银行与公司实际发生的融资金额为准。 最终授信金额、利率、手续费率和期限等以银行审批意见为准。 表决结果：同意 9 票、反对 0 票、弃权 0 票。 三、 备查文件 北京捷成世纪科技股份有限公司(以下简称"公司")第五届董事会第十四次 会议于 2024 年 4 月 1 日以电子邮件、电话等方式向全体董事发出会议通知，并 于 2024 年 4 月 3 日在公司 ...

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。 重要内容提示： 1、本次第二类限制性股票的归属数量：2,685.9625万股 2、本次归属第二类限制性股票数量占归属前上市公司总股本的比例：1.02% 3、本次第二类限制性股票的归属人数：66人 4、本次归属的第二类限制性股票上市流通日：2023年11月17日 北京捷成世纪科技股份有限公司（以下简称"公司"）于2023年10月20日召开 第五届董事会第十二次会议，审议通过了《关于2021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成就的议案》。近日，公司办理了2021年限制性股票 激励计划首次授予部分第二个归属期的登记工作，现将具体情况公告如下： 证券代码：300182 证券简称：捷成股份 公告编号：2023-040 北京捷成世纪科技股份有限公司 关于 2021 年限制性股票激励计划首次授予部分 第二个归属期归属结果暨股份上市公告 一、股权激励计划实施情况概要 （一）股权激励计划简介 1、标的股票来源 本激励计划涉及的标的股票来源为公司向激励对象定向发行公司 A 股普通股。 2、限制性股票的授予对象及数 ...

北京捷成世纪科技股份有限公司 重要内容提示： 3.第三季度报告是否经过审计 北京捷成世纪科技股份有限公司 2023 年第三季度报告 | --- | --- | --- | --- | --- | |--------------------------------------------------------|-------------------|---------------------------|--------------------------|---------------------------------| | □ 是 否 | \n本报告期 | 本报告期比上年同期 \n增减 | 年初至报告期末 | 年初至报告期末比上 \n年同期增减 | | 营业收入（元） | 519,768,164.58 | -9.13% | 2,007,527,214.96 | -12.39% | | 归属于上市公司股东 的净利润（元） 归属于上市公司股东 | 79,667,284.32 | -5.72% | 432,047,393.27 | -11.49% | | 的扣除非经常性损益 的净利润（元） 经营活动产生的现金 ...

Foreign Currency Transactions - The company reported that foreign currency transactions are initially recognized at the spot exchange rate on the transaction date, as published by the People's Bank of China[1]. - For monetary foreign currency items, the exchange rate on the balance sheet date is used for conversion, with exchange differences recognized in current profit or loss, except for specific capitalized assets and hedging instruments[1]. - The company’s financial statements involving overseas operations will recognize exchange differences as "foreign currency translation differences" in other comprehensive income, which will be reclassified to profit or loss upon disposal of the overseas operation[4]. - Cash flows in foreign currencies are converted at the exchange rate on the cash flow occurrence date, with the impact of exchange rate changes reported separately in the cash flow statement[4]. Financial Instruments - The company’s financial instruments are initially measured at fair value, with subsequent measurement depending on their classification[5]. - Debt instruments are classified based on the company's business model for managing financial assets and the cash flow characteristics of the financial assets[6]. - Financial assets measured at amortized cost are recognized for interest income using the effective interest method, with gains or losses from derecognition directly included in current profit or loss[6]. - Financial assets measured at fair value with changes recognized in other comprehensive income will have cumulative fair value changes reclassified to profit or loss upon derecognition[7]. Financial Performance - Total operating revenue for the first half of 2023 was CNY 1,487,759,050.38, a decrease of 13.5% compared to CNY 1,719,382,100.94 in the same period of 2022[28]. - Total operating costs decreased to CNY 1,137,093,448.93 from CNY 1,301,281,119.45, reflecting a reduction of 12.6%[28]. - Net profit for the first half of 2023 was CNY 352,364,308.74, down from CNY 418,389,248.49, representing a decline of 15.8%[28]. - Cash flow from operating activities showed a net outflow of CNY -84,822,343.19, compared to a smaller outflow of CNY -479,346.98 in the previous year[30]. - Cash flow from financing activities generated a net inflow of CNY 79,298,147.77, contrasting with a net outflow of CNY -39,730,578.29 in the same period of 2022[32]. Assets and Liabilities - Total assets increased to ¥10,555,887,316.25, up from ¥10,046,529,924.55, representing a growth of approximately 5.06%[19]. - Non-current assets totaled ¥7,692,995,637.21, a decrease from ¥7,795,043,671.58, reflecting a decline of about 1.32%[19]. - Current liabilities rose to ¥2,626,024,693.70, compared to ¥2,547,941,034.20, indicating an increase of approximately 3.06%[19]. - Total liabilities reached ¥2,740,008,279.95, up from ¥2,662,010,337.09, marking a growth of around 2.93%[19]. - Owner's equity increased to ¥7,815,879,036.30 from ¥7,384,519,587.46, showing an increase of about 5.87%[19]. Inventory and Cost Management - Inventory increased significantly to ¥50,018,405.78 from ¥2,931,371.61, representing a growth of approximately 1605.73%[22]. - The company’s inventory includes raw materials, work-in-progress, and finished goods, with initial measurement based on cost[55]. - The company follows specific accounting methods for inventory valuation related to film production, including pre-receiving production payments and adjusting costs upon completion[64]. - For sales of inventory, the company recognizes costs based on the revenue recognition criteria, using methods such as the planned income ratio method for partial rights transfers[66]. - The company assesses the net realizable value of inventory at the end of the period and adjusts for inventory impairment based on the lower of cost or net realizable value[67]. Research and Development - Research and development expenses increased significantly to CNY 12,907,928.20 from CNY 5,234,516.73, reflecting a growth of 146.5%[28]. - Internal research and development expenditures during the research phase are recognized as expenses in the current period[197]. - Development phase expenditures are recognized as intangible assets if certain conditions are met, including technical feasibility and intention to complete the asset[200]. - The company capitalizes development phase expenditures that meet the criteria, which are then classified as development expenditures on the balance sheet[200]. Risk Management and Strategy - The company emphasizes the importance of market, operational, and policy risks, detailing potential risks and countermeasures in the report[96]. - The company is committed to maintaining a robust financial position while exploring potential mergers and acquisitions to drive growth[38]. - The company is enhancing its operational stability and risk resistance by diversifying its revenue channels and strengthening its content library monetization[175]. - The company is integrating blockchain technology into its copyright management processes to improve operational efficiency and profitability in the future copyright market[170]. Equity and Shareholder Information - The company reported a decrease in retained earnings, with a balance of 681.0 million, down from 690.0 million in the previous year[33]. - The total equity rose slightly to CNY 7,608,176,629.12 from CNY 7,588,910,419.31, indicating a growth of 0.3%[27]. - The company plans not to distribute cash dividends, issue bonus shares, or increase capital from reserves[96]. - The company recorded a profit distribution of 11.8 million, which includes allocations to surplus reserves and general risk provisions[36]. Market and Industry Trends - The company operates in the new media copyright operation industry, which is experiencing growth due to increased copyright awareness and supportive national policies[163]. - Recent national policies have strengthened copyright protection, promoting the legitimate development of the online video industry[164]. - The company is focused on leveraging technological and business model innovations to drive growth in the film and television copyright market[163]. - The company is actively expanding its new media copyright operations, having launched multiple high-quality films and series in the first half of 2023, including "The Wandering Earth 2" and "A Smile is Beautiful"[173].

3.第一季度报告是否经过审计 （三） 主要会计数据和财务指标发生变动的情况及原因 | --- | --- | --- | --- | --- | --- | --- | |-----------------|----------------|-------------------|-------------------|----------------|------------------------------|----------------------------------| | 适用 □ 不适用 | | | | | | 单位：股 | | 股东名称 | 期初限售股数 | 本期解除限售 股数 | 本期增加限售 股数 | 期末限售股数 | 限售原因 | 拟解除限售日 期 | | 徐子泉 | 379,921,725.00 | | | 379,921,725.00 | 高管锁定股 | 按照相关法律 法规规定解限 | | 熊诚 | 19,641,780.00 | | | 19,641,780.00 | 非公开发行股 份锁定承诺 | 在满足业绩承 诺条件后分批 次解禁 | | 米昕 | 2,400,000.00 ...

| --- | --- | --- | --- | --- | |-------|-------|-------|-------|------------------------------| | | | | | | | | | | | 北京捷成世纪科技股份有限公司 | | | | | | | | | | | | 法定代表人：徐子泉 | | | | | | 2023 年 4 月 26 日 | 一、公司信息 八、非经常性损益项目及金额 其他符合非经常性损益定义的损益项目的具体情况： | --- | --- | |------------------------------------------------------------------------------------------------------------------------------------------------|-------| | | | | | | | 第一节 重要提示、目录和释义 . | | | 第二节 公司简介和主要财务指标 | | | 第三节 管理层讨论与分析…………………………………………………………………………… ...