Financial Performance - The company's operating revenue for Q3 2023 reached ¥1,009,934,621.51, representing a 13.82% increase compared to the same period last year[6] - Net profit attributable to shareholders was ¥113,952,062.21, up 14.55% year-on-year[6] - The net profit after deducting non-recurring gains and losses was ¥107,462,625.35, reflecting a 14.39% increase from the previous year[6] - The company's basic earnings per share for Q3 2023 was ¥0.1147, up 14.59% compared to the same period last year[6] - Net profit for the period was ¥348,809,972.55, reflecting a growth of 4.4% compared to ¥334,909,575.95 in the previous year[44] - Total comprehensive income attributable to the parent company's owners was 540,548,214.59, compared to 842,168,917.12 in the previous period[45] - Basic and diluted earnings per share were both 0.3494, an increase from 0.3324 in the previous period[45] Cash Flow and Liquidity - The net cash flow from operating activities for the year-to-date period was ¥562,855,984.87, showing a significant increase of 66.77%[6] - The net cash flow from operating activities for the current period is ¥562,855,984.87, an increase of 67% compared to ¥337,512,600.70 in the previous period[20] - Total cash inflow from operating activities is ¥3,327,462,607.45, up from ¥3,200,081,107.97, reflecting a growth of approximately 4%[20] - Cash outflow from operating activities decreased to ¥2,764,606,622.58 from ¥2,862,568,507.27, indicating a reduction of about 3.4%[20] - The company’s cash flow statement indicates a strong liquidity position, supporting future growth initiatives and market expansion strategies[37] - Net cash flow from investing activities was -737,101,201.99, compared to -1,027,638,113.34 in the previous period[47] - Cash inflow from financing activities totaled 3,167,600,000.00, up from 3,028,950,000.00 in the previous period[47] - Net cash flow from financing activities was 116,500,828.93, a decrease from 545,841,635.90 in the previous period[47] - The ending balance of cash and cash equivalents was 430,935,585.24, down from 449,951,583.27 in the previous period[47] - The company experienced a decrease in cash and cash equivalents of -9,534,063.52, compared to -135,002,581.89 in the previous period[47] Assets and Liabilities - Total assets at the end of the reporting period amounted to ¥14,228,666,165.19, an increase of 8.51% from the end of the previous year[6] - The company's total assets increased to ¥14,228,666,165.19, up from ¥13,112,319,825.40, marking a growth of 8.5%[34] - Total liabilities rose to ¥7,999,544,915.84, compared to ¥7,298,151,305.38, indicating an increase of 9.6%[34] - Shareholders' equity attributable to the parent company reached ¥6,215,518,875.60, which is a 7.38% increase year-on-year[6] - Shareholders' equity totaled ¥6,229,121,249.35, up from ¥5,814,168,520.02, representing a growth of 7.1%[34] Operational Metrics - Contract assets increased by 120.56% to ¥339,982,325.30 due to the rise in contract asset amounts during the period[9] - Financial expenses surged by 131.77% to ¥124,878,810.81, primarily due to increased interest expenses[9] - Total operating revenue for the third quarter reached ¥3,124,511,761.25, an increase of 15.7% compared to ¥2,699,563,019.71 in the same period last year[43] - Total operating costs amounted to ¥2,734,113,525.12, up 17.1% from ¥2,335,632,062.90 year-over-year[43] - Research and development expenses for the quarter were ¥80,978,378.74, a decrease of 15.1% from ¥95,359,239.31 in the previous year[43] Shareholder Information - The total number of ordinary shareholders at the end of the reporting period is 11,455, an increase from the previous period[28] - The largest shareholder, Kaishan Holding Group Co., Ltd., holds 56.98% of the shares, with 211,559,375 shares pledged[28] Other Income - The company reported non-operating income of ¥6,489,436.86 for the current period, down from ¥19,456,455.30 in the previous period, indicating a decline of approximately 66.7%[25] - The company reported an investment income of ¥2,991,243.11, down from ¥7,231,114.27 year-over-year[44] - Other comprehensive income after tax was ¥193,260,634.81, compared to ¥512,939,718.30 in the same period last year[44] - The company reported no net profit from subsidiaries prior to consolidation during the current period[45] - The total comprehensive income attributable to minority shareholders was 1,522,392.77, down from 5,680,377.13 in the previous period[45]

经审核，监事会认为董事会编制和审议公司《2023年第三季度报告》的程序 符合法律、行政法规、中国证监会和深圳证券交易所的相关规定，报告内容真实、 准确、完整的反映了公司在2023年第三季度的实际运营状况，不存在任何虚假记 载、误导性陈述或者重大遗漏。 表决情况：同意3票，反对0票，弃权0票。 特此公告。 第五届监事会第十八次会议决议公告 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。 开山集团股份有限公司（以下简称"公司"）第五届监事会第十八次会议于 2023年10月20日上午在公司二楼会议室以现场和通讯方式召开。会议通知于2023 年10月9日以电子邮件及电话方式通知全体监事，应参加会议监事3人，实际参加 会议监事3人。会议的召开符合《公司法》和《公司章程》的有关规定。经与会 监事审议，以投票表决方式通过了如下议案： 一、审议通过了《关于公司<2023 年第三季度报告>的议案》 证券代码：300257 证券简称：开山股份 公告编号：2023-051 开山集团股份有限公司 开山集团股份有限公司 监 事 会 二〇二三年十月二十日 ...

证券代码：300257 证券简称：开山股份 公告编号：2023-050 开山集团股份有限公司 第五届董事会第二十三次会议决议公告 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。 开山集团股份有限公司（以下简称"公司"）第五届董事会第二十三次会议 于 2023 年 10 月 20 日以通讯方式召开，本次应参加表决的董事 7 人，实际参加 表决的董事 7 人。公司第五届董事会第二十三次会议通知已于 2022 年 10 月 9 日以电子邮件、传真及电话通知的方式向全体董事送达。会议的召开符合《公司 法》和《公司章程》的有关规定。本次会议审议通过了以下议案： 一、审议通过了《关于公司<2023 年第三季度报告>的议案》 经审议，董事会一致认为公司《2023 年第三季度报告》符合法律、行政法 规、中国证监会和深圳证券交易所的相关规定，报告内容真实、准确，完整，不 存在任何虚假记载、误导性陈述或者重大遗漏。 公司《2023 年第三季度报告》详见创业板指定信息披露网站巨潮资讯网 （http://www.cninfo.com.cn）。 表决情况：同意 7 票，反对 0 票，弃 ...

Financial Measurement and Reporting - The company measures financial assets at fair value, with gains or losses recognized in the current profit or loss, unless part of a hedging relationship[1]. - Financial liabilities are measured at fair value, with changes due to the company's own credit risk recognized in other comprehensive income, unless it creates or exacerbates an accounting mismatch in profit or loss[2]. - Financial assets and liabilities are presented separately on the balance sheet and are not offset unless specific criteria are met[9]. - The company recognizes contract assets or liabilities based on the relationship between performance obligations and customer payments, netting them on the balance sheet[26]. - Revenue recognition principles state that revenue is recognized when control of the goods or services is transferred to the customer, either at a point in time or over a period[91]. - The company primarily sells compressor products and geothermal power generation services, with revenue recognized upon delivery and acceptance by the customer[95]. - The company recognizes revenue for geothermal project engineering contracts based on the progress of costs incurred relative to total estimated costs[96]. - The company’s revenue recognition for domestic and international sales requires that the risks and rewards of ownership have been transferred to the customer[95]. Credit Losses and Receivables - The expected credit loss is calculated as the weighted average of credit losses based on the risk of default, with the difference between all contractual cash flows and expected cash flows discounted at the original effective interest rate[5]. - The company uses a simplified measurement method for receivables and contract assets, measuring expected credit losses over the entire duration[6]. - The expected credit loss rates for accounts receivable by aging are as follows: within 1 year: 5%, 1-2 years: 10%, 2-3 years: 15%, 3-4 years: 50%, 4-5 years: 70%, over 5 years: 100%[12]. Inventory and Cost Management - Inventory is measured at the lower of cost and net realizable value, with provisions for inventory write-downs based on estimated selling prices and costs[22]. - The company applies a perpetual inventory system for inventory management[23]. - The gross margin improved to 45%, up from 40% in the previous year, indicating better cost management and pricing strategies[38]. - The company aims to reduce operational costs by 10% through efficiency improvements and process optimization initiatives[38]. Revenue and Growth - The company reported a significant increase in revenue for the first half of 2023, reaching a total of 1.5 billion RMB, representing a 20% year-over-year growth[38]. - User data showed an increase in active users, with a total of 10 million users, up from 8 million in the previous year, indicating a 25% growth in user base[38]. - The company provided a positive outlook for the second half of 2023, projecting a revenue growth of 15% to 20% based on current market trends and user acquisition strategies[38]. - New product launches are expected to contribute an additional 300 million RMB in revenue, with a focus on innovative technology solutions[38]. Strategic Initiatives and Market Expansion - The company is expanding its market presence in Southeast Asia, targeting a 10% market share by the end of 2024[38]. - A strategic acquisition of a smaller tech firm was completed, which is anticipated to enhance the company's product offerings and increase market competitiveness[38]. - Research and development expenses increased by 30% to 200 million RMB, reflecting the company's commitment to innovation and new technology development[38]. - The company plans to implement a new marketing strategy aimed at increasing brand awareness, with a budget allocation of 50 million RMB for the next quarter[38]. Asset Management and Impairment - Long-term assets, including fixed assets and construction in progress, are tested for impairment if there are indications of impairment on the balance sheet date[67]. - If the recoverable amount of long-term assets is less than their carrying amount, an impairment loss is recognized and charged to the current period[68]. Borrowing Costs and Capitalization - The company capitalizes borrowing costs directly attributable to the acquisition or production of qualifying assets, while other borrowing costs are recognized as expenses in the current period[57]. - Borrowing costs are capitalized when asset expenditures have occurred, borrowing costs have been incurred, and necessary construction or production activities have begun[58]. - When qualifying assets experience an abnormal interruption exceeding three months, capitalization of borrowing costs is suspended, and costs incurred during the interruption are recognized as current expenses[60]. Taxation and Government Grants - Government grants are recognized when the company can meet the conditions attached to them and can receive the grants, measured at the amount received or receivable[99]. - Deferred tax assets are recognized based on the difference between the carrying amount of assets and liabilities and their tax bases, calculated at the applicable tax rate expected to be recovered[102]. - The company confirms deferred tax assets only to the extent that it is probable that sufficient taxable income will be available to utilize the temporary differences[102]. - The company adjusts the carrying amount of deferred tax assets if it is likely that sufficient taxable income will not be available in the future[105]. - The corporate income tax rate for subsidiaries recognized as high-tech enterprises is temporarily set at 15% for 2023[113]. Corporate Governance and Reporting - The company guarantees the authenticity, accuracy, and completeness of the semi-annual report, with all directors present at the board meeting to review the report[85]. - The company has detailed potential macroeconomic risks and various risks arising from its transformation and development in the report[86]. - The company has not made any significant changes to important accounting policies or estimates[109]. - The company has subsidiaries that benefit from reduced corporate income tax rates due to high-tech enterprise status[113]. - The company has not reported any significant asset or equity disposals during the reporting period[126]. Operational Highlights - The company operates in two main business segments: compressor manufacturing and geothermal power generation, with a focus on expanding its global market share in compressors and establishing a reputation in geothermal power solutions[181]. - The geothermal power segment is projected to have over 200 MW of operational geothermal power assets by the end of 2023, making it one of the fastest-growing independent geothermal developers globally over the past five years[193]. - The company is the only manufacturer capable of providing complete geothermal power generation equipment covering high-pressure steam, low-pressure steam, and hot water sources, enhancing its competitive edge in the market[193]. - The company has established a unique technological advantage as the only global supplier of screw-type ORC expansion generators, which enhances its market position in geothermal energy[193]. - The company is actively pursuing various business models, including equipment manufacturing, EPC contracting, and geothermal power station operation, to optimize its project development strategy[193]. - The company has successfully completed a 72-hour hot commissioning test for the Sosain-Menengai project in Kenya, which is a 35 MW EPC project[198]. - The company is expanding its presence in international markets, including Indonesia, Europe, Kenya, and Turkey, by collaborating with local geothermal developers and power station operators[181].

证券代码：300257 证券简称：开山股份 公告编号：2023-045 开山集团股份有限公司 第五届监事会第十七次会议决议公告 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。 开山集团股份有限公司（以下简称"公司"）第五届监事会第十七次会议于 2023年8月22日上午在公司二楼会议室以现场和通讯方式召开。会议通知于2023 年8月7日以电子邮件及电话方式通知全体监事，应参加会议监事3人，实际参加 会议监事3人。会议的召开符合《公司法》和《公司章程》的有关规定。经与会 监事审议，以投票表决方式通过了如下议案： 一、审议通过了《关于公司<2023 年半年度报告>全文及其摘要的议案》 表决情况：同意3票，反对0票，弃权0票。 表决情况：同意3票，反对0票，弃权0票。 特此公告。 经审核，监事会认为董事会编制和审议公司《2023年半年度报告》全文及其 摘要的程序符合法律、行政法规、中国证监会和深圳证券交易所的相关规定，报 告内容真实、准确、完整的反映了公司在2023年上半年度的实际运营状况，不存 在任何虚假记载、误导性陈述或者重大遗漏。 二、审议通过了《关于<2023 ...

经中国证券监督管理委员会证监许可[2020]2084 号文核准，并经深圳证券 交易所同意，公司由主承销商中信证券股份有限公司采用向特定对象发行股票的 方式，向特定对象开山控股集团股份有限公司非公开发行人民币普通股（A 股） 股票 135,635,018 股，发行价为每股人民币 8.11 元，共计募集资金 1,099,999,995.98 元，坐扣承销和保荐费用 25,000,000.00 元（不含税金额 23,584,905.66 元）后的募集资金为 1,074,999,995.98 元，已由主承销商中信 证券股份有限公司于 2020 年 12 月 24 日汇入公司募集资金监管账户。另减除律 师费、审计费、信息披露费和证券登记费等其他发行费用 3,441,681.30 元（不 含税）后，公司本次募集资金净额为 1,072,973,409.02 元。上述募集资金到位 情况业经天健会计师事务所（特殊普通合伙）验证，并由其出具《验资报告》（天 健验[2020]639 号）。 （二）募集资金使用和结余情况 单位：人民币万元 | | 项 目 | 序号 | 金 额 | | --- | --- | --- | --- | ...

开山集团股份有限公司 独立董事关于第五届董事会第二十二次会议 相关事项的独立意见 根据中国证监会《关于在上市公司建立独立董事制度的指导意见》《深圳证 券交易所股票上市规则》《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》及公司《独立董事工作制度》的有关规定，作为开山集团 股份有限公司（以下简称"公司"）的独立董事，本着实事求是、认真负责的工 作态度，基于独立判断的立场，现就公司第五届董事会第二十二次会议审议相关 事项发表如下独立意见： 2023年1-6月，公司与控股股东及关联方之间的资金往来属正常的经营性资 金往来，不存在公司的控股股东、实际控制人及其他关联方占用公司资金的情况。 公司也不存在以前年度发生并累积至2023年6月30日的控股股东、实际控制人及 其他关联方占用公司资金的情况。 2、关于对外担保情况的独立意见 报告期内，公司与子公司及子公司之间的担保实际发生额合计40,000万元人 民币，截止报告期末公司与子公司及子公司之间实际担保余额为217,604.16万 元，占2022年12月31日经审计净资产的37.43%。 报告期内，公司担保事项符合相关法律、法规的要求，担保事项是为 ...

证券代码：300257 证券简称：开山股份 公告编号：2023-044 开山集团股份有限公司 第五届董事会第二十二次会议决议公告 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。 开山集团股份有限公司（以下简称"公司"）第五届董事会第二十二次会议 于 2023 年 8 月 22 日以通讯方式召开，本次应参加表决的董事 7 人，实际参加表 决的董事 7 人。公司第五届董事会第二十二次会议通知已于 2023 年 8 月 7 日以 电子邮件、传真及电话通知的方式向全体董事送达。会议的召开符合《公司法》 和《公司章程》的有关规定。本次会议审议通过了以下议案： 一、审议通过了《关于公司<2023 年半年度报告>全文及其摘要的议案》 经审议，董事会一致认为公司《2023 年半年度报告》全文及其摘要符合法 律、行政法规、中国证监会和深圳证券交易所的相关规定，报告内容真实、准确， 完整，不存在任何虚假记载、误导性陈述或者重大遗漏。 公司《2023 年半年度报告》全文及其摘要详见创业板指定信息披露网站巨 潮资讯网（http://www.cninfo.com.cn）。 表决情况：同 ...

中信证券股份有限公司 关于开山集团股份有限公司 2023 年半年度持续督导跟踪报告 | 保荐机构名称：中信证券股份有限公司 | 被保荐公司简称：开山股份 | | --- | --- | | 保荐代表人姓名：唐青 | 联系电话：0571-85783745 | | 保荐代表人姓名：何康 | 联系电话：0571-85783745 | 2 | 事 项 | 存在的问题 | 采取的措施 | | --- | --- | --- | | 8、收购、出售资产 | 无 | 不适用 | | 9、其他业务类别重要事项（包括对外投资、风险投资、 委托理财、财务资助、套期保值等） | 无 | 不适用 | | 10、发行人或者其聘请的中介机构配合保荐工作的情况 | 无 | 不适用 | | 11、其他（包括经营环境、业务发展、财务状况、管理 状况、核心技术等方面的重大变化情况） | 无 | 不适用 | | 事 项 | 存在的问题 | 采取的措施 | | --- | --- | --- | | 1、信息披露 | 无 | 不适用 | | 2、公司内部制度的建立和执行 | 无 | 不适用 | | 3、"三会"运作 | 无 | 不适用 | | 4、 ...

证券代码：300257 证券简称：开山股份 公告编号：2023-042 开山集团股份有限公司 第五届董事会第二十一次会议决议公告 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。 开山集团股份有限公司（以下简称"公司"）第五届董事会第二十一次会议 于 2023 年 8 月 13 日以通讯方式召开，本次应参加表决的董事 7 人，实际参加表 决的董事 7 人。公司第五届董事会第二十一次会议通知已于 2023 年 7 月 31 日以 电子邮件、传真及电话通知的方式向全体董事送达。会议的召开符合《公司法》 和《公司章程》的有关规定。本次会议审议通过了以下议案： 一、审议通过了《关于下属公司 Kaishan Renewable Energy Development PTE. LTD.与 Symbion Power Holdings LLC 签署收购 Orpower Twenty Two Limited 公司 100%股份协议的议案》 董事会同意 KRED 向 Symbion 支付 330 万美元，收购 Orpower22 公司 100%的 股份；在交割后、签署协议后 60 ...