证券代码：300495 证券简称：*ST 美尚 公告编号：2023-106 美尚生态景观股份有限公司 公司收到《年报问询函》后高度重视，立即组织相关部门、相关各方对涉及 的问题进行逐项落实和回复。由于本次《年报问询函》所涉及的问题和内容较多， 公司需进行逐项核实且需要审计机构核查并发表意见，目前公司就相关问题正在 积极整理中，公司将延期于 2023 年 8 月 23 日前完成《年报问询函》的回函并履 行披露义务。 特此公告。 美尚生态景观股份有限公司 董事会 2023 年 8 月 9 日 关于延期回复深圳证券交易所年报问询函的公告 本公司及董事会全体成员保证信息披露内容的真实、准确和完整，没有 虚假记载、误导性陈述或重大遗漏。 美尚生态景观股份有限公司（以下简称"公司"）于 2023 年 5 月 15 日收到 深圳证券交易所下发的《关于对美尚生态景观股份有限公司的年报问询函》（创 业板年报问询函【2023】第 166 号）（以下简称"《年报问询函》"）。要求 公司在 2023 年 5 月 29 日前将有关说明材料报送创业板公司管理部并对外披露， 同时抄送深圳证监局上市公司监管处。 ...

证券代码：300495 证券简称：*ST美尚 美尚生态景观股份有限公司 3.公司对于长期的业务方向有哪些进一步的拓展？能否简要说 明？ 答:尊敬的投资者，您好。随着公司总部迁址深圳，公司发展 将迎来全新机遇，通过积极融入深圳特区，着眼粤港澳大湾区发 展，将迎来公司战略布局调整的重要契机。公司将积极响应国家区 域重大生态环境保护工作部署，着力发挥公司行业传统优势，积极 布局京津冀、长江经济带、粤港澳大湾区、长三角区域、黄河流 域、成渝地区等国家重要生态保护区域，顺应基础设施建设和生态 环保等相关行业快速发展的机遇，全面梳理与评估市场项目，为公 司业绩增长提供有力支撑。在国家政策的支持下，公司将继续以 "创造生态价值，传送景观享受"为企业使命，扎实推进"生态修 复+生态文旅+生态产品"战略方向，坚持研发创新，融合资源，行 稳致远，致力于成为生态修复龙头企业、生态文旅全产业服务商、 木趣有机覆盖物与新优生态植物园国内领先集成生产商。感谢您的 关注。 4.请问贵司刚成立的烟台深美环境建设有限公司是为什么工程 项目而准备的呢？ 答:尊敬的投资者，您好。公司以往在烟台地区承建的项目受 到建设单位的高度认可，自2022年以 ...

Revenue and Profitability - The company's revenue for Q1 2023 was ¥17,306,840.08, representing a 299.60% increase compared to ¥4,331,069.91 in the same period last year[5] - The net profit attributable to shareholders was -¥88,069,096.76, a decline of 121.31% from -¥39,795,114.36 year-over-year[5] - The net loss for Q1 2023 was ¥88,694,681.30, compared to a net loss of ¥40,040,443.38 in Q1 2022, reflecting a deterioration in financial performance[19] - The total comprehensive income attributable to the parent company was -88,035,639.37 CNY, compared to -40,092,176.94 CNY in the previous period, indicating a decline of approximately 119.1%[20] - Basic and diluted earnings per share were both -0.1306 CNY, worsening from -0.0590 CNY in the previous period[20] Operating Activities - The net cash flow from operating activities improved by 28.70%, reaching -¥1,372,345.15 compared to -¥1,924,814.54 in the previous year[5] - Cash inflow from operating activities totaled 32,360,799.84 CNY, down 80.3% from 163,954,017.92 CNY in the previous period[21] - Cash outflow from operating activities was 33,733,144.99 CNY, a decrease of 79.8% compared to 165,878,832.46 CNY in the previous period[21] - The company reported a significant decrease in cash received from sales of goods and services, totaling 29,944,745.45 CNY, down 79.2% from 144,482,686.83 CNY in the previous period[21] Assets and Liabilities - The company's total assets at the end of the reporting period were ¥4,060,974,027.88, a slight decrease of 0.91% from ¥4,098,239,282.92 at the end of the previous year[5] - Current liabilities increased to ¥2,726,944,252.43 from ¥2,690,286,440.98, marking an increase of about 1.4%[15] - The total equity attributable to shareholders decreased to ¥603,274,341.66 from ¥691,309,981.04, a decline of approximately 12.7%[16] - Cash and cash equivalents at the end of the period were ¥7,107,436.27, down from ¥7,286,107.20 at the beginning of the year, a decrease of about 2.5%[14] - Accounts receivable decreased to ¥578,608,511.37 from ¥602,546,277.49, a reduction of approximately 4%[14] Operating Costs and Expenses - Operating costs surged by 466.59% to ¥11,814,221.98, primarily due to ongoing projects from Q4 2022[10] - Total operating costs for Q1 2023 were ¥87,626,187.87, up from ¥39,825,225.35 in the previous year, indicating an increase of about 120%[17] - Financial expenses increased by 171.35% to ¥64,204,801.75, attributed to interest accrued on new borrowings from the second half of 2022[10] - The company reported a financial expense of ¥64,204,801.75 for Q1 2023, significantly higher than ¥23,661,328.07 in the previous year, indicating an increase of about 171%[17] - The company reported a significant rise in non-operating expenses, which reached ¥16,896,705.89, an increase of 87133.43% due to interest and penalties related to guarantees[10] Shareholder Information - The total number of ordinary shareholders at the end of the reporting period was 26,752[12] - The weighted average return on equity was -14.60%, down from -3.24% year-over-year[5] Cash Flow from Financing Activities - Cash inflow from financing activities was 2,800,000.00 CNY, compared to 10,000,000.00 CNY in the previous period, reflecting a decrease of 72%[22] - The net cash flow from financing activities was 2,800,000.00 CNY, a significant improvement from -299,382,482.80 CNY in the previous period[22] - The ending balance of cash and cash equivalents was 3,081,670.54 CNY, down from 18,703,309.66 CNY in the previous period[22] Audit Information - The company did not conduct an audit for the first quarter report[23]

北京中天华茂会计师事务所（普通合伙） 关于深圳证券交易所对美尚生态景观股份有限公司 中天华茂核字【2023】004 号 深圳证券交易所创业板公司管理部： 针对贵部于 2023 年 1 月 31 日向美尚生态景观股份有限公司（以下简称"美 尚生态"或"公司"）下发的《关于对美尚生态景观股份有限公司的关注函》（创 业板关注函[2023]第 41 号）（以下简称"《关注函》"）中提到的需要会计师发表 意见的问题，我们对美尚生态相关资料、数据进行了认真核实，现回复如下： 2023 年 1 月 20 日，江苏证监局出具的《江苏证监局关于对北京中天华茂 会计师事务所（普通合伙）及张清、常媛媛采取出具警示函措施的决定》（以 下简称《警示函》）显示，江苏证监局对北京中天华茂会计师事务所（普通合 伙）（以下简称"中天华茂"）、张清、常媛媛执业的美尚生态景观股份有限公 司（以下简称"公司"）2021 年财务报表审计和内部控制审计项目进行了检查， 发现中天华茂、张清、常媛媛在执业过程中存在风险评估程序流于形式、内部 控制审计程序存在缺陷、实质性审计程序存在缺陷、审计意见不恰当等问题。 中天华茂、张清、常媛媛在营业收入、应收款项、合 ...

Financial Performance - The company's operating revenue for 2022 was ¥132,924,329.78, a decrease of 37.82% compared to ¥213,773,346.55 in 2021[26]. - The net profit attributable to shareholders for 2022 was -¥686,985,732.19, compared to -¥1,045,366,115.99 in 2021, reflecting a 34.28% improvement[26]. - The net cash flow from operating activities for 2022 was ¥55,830,111.71, a significant increase of 106.91% from the previous year[26]. - The total assets at the end of 2022 were ¥4,098,239,280, a decrease of 31.84% from ¥5,938,402,490 in 2021[26]. - The net assets attributable to shareholders decreased by 50.23% to ¥691,309,981.04 at the end of 2022 from ¥1,389,062,628.36 in 2021[26]. - The company reported a basic earnings per share of -¥1.0188 for 2022, an improvement from -¥1.5508 in 2021[26]. - The company reported a significant quarterly fluctuation in net profit, with Q4 2022 showing a net loss of -¥1,045,038,264.43[31]. - The company achieved a revenue of 132.92 million yuan in 2022, a decrease of 37.82% compared to the previous year[66]. - The net profit attributable to the parent company was -686.99 million yuan, an increase of 34.28% year-on-year[67]. Operational Challenges - The company faces significant operational risks due to prolonged project cycles and delayed receivables, impacting cash flow and financial stability[9]. - The company anticipates challenges in project investment and cash flow recovery due to local government financial constraints and strict investment reviews[6]. - The company acknowledges the heightened competition in the ecological landscape construction sector, which may impact project acquisition and profitability[7]. - The company is experiencing delays in project completion and accounts receivable recovery, which may impact its financial performance[109]. - The company faced cash flow shortages and project delays due to macroeconomic changes and risks of stock delisting, impacting project completion and revenue expectations[94]. Restructuring and Bankruptcy Risks - The company is undergoing a pre-restructuring process initiated by a creditor, which may lead to potential bankruptcy if not managed effectively[10]. - The company has not yet received a ruling on the restructuring application, creating uncertainty regarding its future operational status[11]. - The company is undergoing bankruptcy reorganization to mitigate debt risks and is seeking to attract quality funding partners[69]. - The company has faced uncertainties regarding its ability to continue as a going concern, as indicated by recent audit reports[29]. Strategic Initiatives - The company plans to enhance project risk control by selecting high-quality projects with secure receivables and ensuring efficient cash collection[11]. - The company aims to strengthen its core competitive advantages through innovation and collaboration among subsidiaries to diversify and professionalize its business[7]. - The company is implementing a "360-degree refined management" and "Internet+ management" model to improve operational efficiency and management capabilities[8]. - The company plans to enhance its capabilities in ecological restoration, particularly in mining and urban ecosystems, as part of its growth strategy[44]. - The company aims to become a leading enterprise in the field of mine ecological restoration, leveraging innovative business models to overcome reliance on government funding, positioning itself for significant market growth[45]. Market Opportunities - The company is positioned to benefit from favorable policies promoting ecological development and green transformation as outlined in the 14th Five-Year Plan[40]. - The government aims to enhance ecological protection and promote green low-carbon development, which aligns with the company's strategic focus[41]. - The company is expected to capitalize on the growing market opportunities in ecological restoration and environmental protection sectors[43]. - The government has encouraged social capital participation in ecological protection and restoration projects, which may provide new avenues for the company[44]. Research and Development - The company has accumulated over 35 national patents and 14 specialized technologies in water ecological restoration, establishing a leading advantage in this sector[47]. - The company aims to enhance its core R&D capabilities despite the reduction in personnel, focusing on efficiency and optimization[83]. - The company is developing new plant varieties and technologies to expand its market presence and improve ecological benefits[83]. - The company has invested 50 million RMB in R&D for innovative landscaping technologies, aiming to improve efficiency and reduce costs by 15%[137]. Governance and Management - The company has established a performance evaluation and incentive mechanism linking senior management compensation to business performance[116]. - The company maintains an independent financial department and has established a separate accounting system[120]. - The company has a diverse board of directors, including independent directors, with ages ranging from 35 to 61[125]. - The company is committed to transparency in its shareholder meetings and governance practices[125]. - The company has implemented a governance structure that includes independent directors to enhance decision-making processes[125]. Financial Management and Internal Controls - The company has established a comprehensive financial management internal control system to ensure asset safety and integrity, including various internal control policies such as cash management and procurement processes[187]. - The company has implemented a rigorous financing and external guarantee control system to minimize financial risks and protect shareholder interests[194]. - The company has established strict internal control measures for financial operations, including identity password control and data storage isolation[189]. - The company has developed a comprehensive procurement and payment process, ensuring that all procurement activities are conducted through qualified suppliers and within controlled pricing[191]. Employee Management - The total number of employees at the end of the reporting period is 236, with 178 from the parent company and 58 from major subsidiaries[154]. - The professional composition includes 117 engineering personnel, 23 design personnel, 13 R&D personnel, and 10 sales personnel[154]. - The company has implemented a salary adjustment policy in 2022, aligning with industry standards and considering job value and performance[156]. - A comprehensive training program was conducted in 2022, combining online and offline methods, covering various topics with a total of 8 to 16 hours of training per course[157][158].

北京中天华茂会计师事务所（普通合伙） 关于深圳证券交易所对美尚生态景观股份有限公司 关注函的回复 中天华茂核字【2023】003 号 深圳证券交易所创业板公司管理部： 针对贵部于 2023 年 4 月 11 日向美尚生态景观股份有限公司（以下简称"美 尚生态"或"公司"）下发的《关于对美尚生态景观股份有限公司的关注函》（创 业板关注函[2023]第 139 号）（以下简称"《关注函》"）中提到的需要会计师 发表意见的问题，我们对美尚生态相关资料、数据进行了认真分析，现将核查意 见回复如下： 2023 年 4 月 10 日晚间，你公司披露的《关于公司及相关当事人收到行政 处罚及市场禁入事先告知书的公告》显示，你公司于 2023 年 4 月 7 日收到中 国证券监督管理委员会送达的《行政处罚及市场禁入事先告知书》（以下简称 《事先告知书》），你公司涉嫌违法的事实包括 2015 年公司招股说明书、2015 年至 2019 年年报、2020 年半年报、2016 年非公开发行股份及支付现金购买 资产并募集配套资金暨关联交易报告书、2017 年面向合格投资者公开发行公 司债券募集说明书等信息披露文件存在虚假记载，未按规定 ...

北京中天华茂会计师事务所（普通合伙） 关于深圳证券交易所对美尚生态景观股份有限公司 关注函的回复 中天华茂核字【2023】001 号 深圳证券交易所创业板公司管理部： 针对贵部于 2023 年 1 月 30 日向美尚生态景观股份有限公司（以下简称"美 尚生态"或"公司"）下发的《关于对美尚生态景观股份有限公司的关注函》（创 业板关注函[2023]第 30 号）（以下简称"《关注函》"）中提到的需要会计师发 表意见的问题，我们对美尚生态相关资料、数据进行了认真分析，现将核查意见 回复如下： 2023 年 1 月 20 日晚间，你公司披露《2022 年度业绩预告》（以下简称"业 绩预告"），预计 2022 年度营业收入为 12,000 万元至 15,000 万元，归属于上 市公司股东的净利润（以下简称"净利润"）为亏损 26,000.00 万元至 37,000.00 万元。我部对此表示关注，请你公司进一步核实并说明以下问题： 1.你公司披露的《2022 年第一季度报告》《2022 年半年度报告》《2022 年 第三季度报告》显示，你公司 2022 年第一季度、上半年、前三季度分别实现 净利润-0.4 亿元、4.7 ...

附件二：投资者关系活动记录表格式 编号：2016-005 证券代码：300495 证券简称：美尚生态 美尚生态景观股份有限公司投资者关系活动记录表 | --- | --- | --- | |----------------|-----------------------------------|-------------------------------------------------------------------| | | 特定对象调研 | □ 分析师会议 | | 投资者关系活动 | □ 媒体采访 | □ 业绩说明会 | | 类别 | □ 新闻发布会 | □ 路演活动 | | | □ 现场参观 | | | | □ 其他 （请文字说明其他活动内容） | | | 参与单位名称及 | 国寿安保基金：季天华 | | | 人员姓名 | | | | 时间 | 2016 年 7 月 15 日下午 | 14:00-15:00 | | 地点 | 美尚生态 3 楼会议室 | | | 上市公司接待人 | | | | 员姓名 | 董事会秘书-陆兵；证券事务代表 | - 安宁；证券法务部经理-赵湘。 | | 投资者关系活 ...

附件二：投资者关系活动记录表格式 编号：2016-004 证券代码：300495 证券简称：美尚生态 美尚生态景观股份有限公司投资者关系活动记录表 | --- | --- | --- | |-------------------------|-----------------------------------------------|--------------------------------------------------------------------------------------------------------------------------| | | 特定对象调研 | □ 分析师会议 | | 投资者关系活动 | □ 媒体采访 | □ 业绩说明会 | | 类别 | □ 新闻发布会 | □ 路演活动 | | | □ 现场参观 | | | | □ 其他 （请文字说明其他活动内容） | | | 参与单位名称及 人员姓名 | 国信证券：黄道立 | | | 时间 | 2016 年 7 月 13 日上午 | 10:00-11:00 | | 地点 | 美尚生态 5 楼会议室 | | | 上 ...