关于美尚生态景观股份有限公司 出具无法表示意见涉及事项的专项说明 北京澄宇会计师事务所(特殊普通合伙) BEIJING CHENGYU CERTIFIED PUBLIC ACCOUNTANTS LLP 地址：北京市丰台区丽泽路 16号聚杰金融大厦 11楼 邮编：100073 电话：(010) 63357658 传真：(010) 63357658 目 录 北京澄宇会计师事务所企业营业执照及资格证书复印件 注册会计师执业证书复印件 一、出具无法表示意见涉及事项的专项说明 二、审核报告附件 北 京 澄 宇 会 计 师 事 务 所 （特 殊 普 通 合 伙 ） B E I J I N G C H E N G Y U C E R T I F I E D P U B L I C A C C O U N T A N T S L L P 地 址 （l o c a t i o n ）： 北 京 市 丰 台 区 丽 泽 路 1 6 号 聚 杰 金 融 大 厦 1 1 楼 11/F,JUJIE FINANCIAL BUILDING,16 Lize Road,Fengtai District,Beijing PR China 电 话 ...

公司于2024年4月21日收到中国证券监督管理委员会下发的《立案告知 书》（编号：证监立案字007202418号）。因涉嫌信息披露违法违规，根据《中 华人民共和国证券法》、《中华人民共和国行政处罚法》等法律法规，2024 年4月19日，中国证券监督管理委员会决定对公司立案。 一、公司股票可能因股价低于面值被终止上市的情况 根据《深圳证券交易所创业板股票上市规则（2023 年 8 月修订）》第 10.2.1 条的相关规定，上市公司连续二十个交易日每日股票收盘价均低于 1 元，深圳证 券交易所终止其股票上市交易。截至 2024 年 4 月 26 日，公司股票收盘价连续十 五个交易日低于 1 元，公司股票存在可能因股价低于面值被终止上市的风险，敬 请广大投资者注意风险。 二、历次可能因股价低于面值被终止上市风险提示公告的披露情况 证券代码：300495 证券简称：*ST 美尚 公告编号：2024-067 美尚生态景观股份有限公司 关于公司股票存在可能因股价低于面值被终止上市的 第六次风险提示性公告 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。 特别提示： 3、公司 ...

证券代码：300495 证券简称：*ST 美尚 公告编号：2024-061 美尚生态景观股份有限公司 关于 2023 年度拟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 2024 年 4 月 26 日召开第四届董事会 第十七次会议和第四届监事会第十一会议，分别审议通过了《关于 2023 年度拟不进行利润分 配的议案》，该议案尚需提交股东大会审议。现将有关情况公告如下： 一、2023 年度利润分配预案的基本情况 根据北京澄宇会计师事务所(特殊普通合伙) 出具的无法表示意见《2023 年度审计报告》 澄宇审字(2024)第 0070 号，公司 2023 年度合并报表归属于上市公司股东净利润为-54,492.11 万元，截至 2023 年 12 月 31 日，公司合并报表的可分配利润为-292,263.79 万元。 为满足公司日常生产经营及战略发展需求，维持公司稳健的财务状况，防范潜在风险，公 司拟定 2023 年度利润分配预案为：不派发现金红利，不送红股，不以公积金转增股本。 1、公司章程 ...

| 非经营性资 | | 占用方与上 | 上市公司核算 | 2023 年期初 | 2023 年度 占用累计发 | 2023 年度 | 2023 年度 | 2023 年期 | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 金占用 | 资金占用方名称 | 市公司的关 | 的会计科目 | 占用资金余 | 生金额（不 | 占用资金的 | 偿还累计 | 末占用资金 | 占用形成原因 | 占用性质 | | | | 联关系 | | 额 | 含利息） | 利息(如有) | 发生金额 | 余额 | | | | 现大股东及 | 王迎燕 | 实际控制人 | 其他应收款 | 30,557.44 | | | | 30,557.44 | 控股股东占用 | 非经营性占用 | | 其附属企业 | | | | | | | | | | | | 小计 | | | | 30,557.44 | | | | 30,557.44 | | | | 前大股东及 | | | | | | | | | | | | 其附属企业 | | | | | | | | | | ...

证券代码：300495 证券简称：*ST 美尚 公告编号：2024-070 美尚生态景观股份有限公司 关于股票交易严重异常波动的公告 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。 一、股票交易严重异常波动的具体情况 美尚生态景观股份有限公司（以下简称"公司"）（证券代码：300495，证券简称：*ST 美尚）股票交易连续十个交易日（即 2024 年 4 月 22 日至 2024 年 4 月 26 日）收盘价格跌幅 偏离值累计超过 50%，根据《深圳证券交易所交易规则》相关规定，属于股票交易严重异常波 动的情况。 二、公司关注并核实情况的说明 针对公司股票交易严重异常波动情况，公司董事会采用通讯方式，对公司持股 5%以上股 东、公司全体董事、监事及高级管理人员就近期公司股票交易发生严重异常波动问题进行了核 实，现将有关情况说明如下： 1、2024 年 1 月 29 日披露了《2023 年度业绩预告》，已于 2024 年 4 月 25 日进行了修正， 具体参见公司于巨潮资讯网披露的《关于 2023 年度业绩预告的更正公告》； 2、公司前期披露的信息不存在需要更正 ...

美尚生态景观股份有限公司 2023 年度内部控制自我评价报告 美尚生态景观股份有限公司全体股东： 根据《企业内部控制基本规范》及其配套指引的规定和其他内部控制监管要 求（以下简称"企业内部控制规范体系"），结合美尚生态景观股份有限公司（以 下简称"公司"）内部控制制度和评价办法，在内部控制日常监督和专项监督的 基础上，我们对公司截至 2023 年 12 月 31 日（内部控制评价报告基准日）的内 部控制有效性进行了评价。 一、重要声明 按照企业内部控制规范体系的规定，建立健全和有效实施内部控制，评价其 有效性，并如实披露内部控制评价报告是公司董事会的责任。 监事会对董事会建立和实施内部控制进行监督。经理层负责组织领导企业内 部控制的日常运行。公司董事会、监事会及董事、监事、高级管理人员保证本报 告内容不存在任何虚假记载、误导性陈述或重大遗漏，并对报告内容的真实性、 准确性和完整性承担个别及连带法律责任。 公司内部控制的目标是合理保证经营管理合法合规、资产安全、财务报告及 相关信息真实完整，提高经营效率和效果，促进实现发展战略。由于内部控制存 在的固有局限性，故仅能为实现上述目标提供合理保证。此外，由于情况的变 ...

地址：北京市丰台区丽泽路 16 号聚杰金融大厦 11楼 邮编：100073 电话：(010) 63357658 传真：(010) 63357658 目 录 美尚生态景观股份有限公司 2023 年度内部控制 审计报告 北京澄宇会计师事务所(特殊普通合伙) 美尚生态景观股份有限公司内部控制自我评价报告 BEIJING CHENGYU CERTIFIED PUBLIC ACCOUNTANTS LLP 北京澄宇会计师事务所企业营业执照及资格证书复印件 注册会计师执业证书复印件 一、内部控制审计报告 二、内部控制审计报告附送 北 京 澄 宇 会 计 师 事 务 所 （特 殊 普 通 合 伙 ） B E I J I N G C H E N G Y U C E R T I F I E D P U B L I C A C C O U N T A N T S L L P 地 址 （l o c a t i o n ）： 北 京 市 丰 台 区 丽 泽 路 1 6 号 聚 杰 金 融 大 厦 1 1 楼 11/F,JUJIE FINANCIAL BUILDING,16 Lize Road,Fengtai District,Beij ...

1、会计政策变更的背景和原因 根据财政部 2023 年 11 月 9 日发布的《企业会计准则解释第 17 号》（财会 [2023]21 号），其中"关于流动负债与非流动负债的划分"、"关于供应商融资安 排的披露"、"关于售后租回交易的会计处理"内容自 2024 年 1 月 1 日起施行。 证券代码：300495 证券简称：*ST 美尚 公告编号：2024-065 美尚生态景观股份有限公司 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 2024 年 4 月 26 日召开 第四届董事会第十七次会议和第四届监事会第十一次会议，审议通过了《关于会 计政策变更的议案》，根据中华人民共和国财政部（以下简称"财政部"）颁布和 修订的会计准则要求进行相应变更。本次会计政策变更无需提交股东大会审议。 关于本次会计政策变更的相关情况如下： 一、本次会计政策变更概述 二、本次会计政策变更对公司的影响 本次会计政策变更是根据财政部相关规定和要求进行的政策变更，符合相关 法律法规的规定和公司实际情况，不会对公司财 ...

二、 独立董事年度履职情况 （一）参加董事会及股东大会的情况 2023 年度，本人按照《公司章程》、《董事会议事规则》、《独立董事制度》 的规定和要求，按时出席董事会会议和股东大会，认真审议议案，并以严谨的态 度行使表决权，积极发挥独立董事的作用，维护公司的整体利益和中小股东的利 益。 2023 年度，在本人任职期间，公司召开 11 次董事会，6 次股东大会，本人 均出席了上述会议。本年度本人对董事会会议的全部议案进行了审议，没有反对 票、弃权票的情况。 （二）参加董事会各专门委员会情况 美尚生态景观股份有限公司 2023 年度独立董事述职报告（夏岩） 作为美尚生态景观股份有限公司（以下简称"公司"）的独立董事，2023 年 度本人严格按照《公司法》《证券法》《上市公司独立董事管理办法》《上市公司 治理准则》《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》《公司章程》及《独立董事制度》等法律法规、规范性文件的相关规 定和要求，认真履行独立董事职责，依托专业知识为公司经营决策和规范运作提 出意见和建议，充分发挥独立董事的作用，维护公司整体利益，维护全体股东尤 其是中小股东的合法权益。 ...

Financial Performance - In 2023, the company achieved operating revenue of 87.50 million yuan, a decrease of 34.17% compared to the previous year[7]. - The net profit attributable to the parent company was -544.92 million yuan, an increase of 20.68% year-on-year, while the net profit after deducting non-recurring gains and losses was -449.74 million yuan, an increase of 38.88% year-on-year[7]. - The company's operating revenue for 2023 was ¥87,501,348.38, a decrease of 34.17% compared to ¥132,924,329.78 in 2022[31]. - The net profit attributable to shareholders for 2023 was -¥544,921,147.42, an improvement of 20.68% from -¥686,985,732.19 in 2022[31]. - The cash flow from operating activities for 2023 was ¥10,381,031.61, down 81.41% from ¥55,830,111.71 in 2022[31]. - The total assets at the end of 2023 were ¥3,954,488,278.06, a decrease of 3.51% from ¥4,098,239,282.92 at the end of 2022[31]. - The net assets attributable to shareholders decreased by 78.95% to ¥145,492,842.80 at the end of 2023 from ¥691,309,981.04 at the end of 2022[31]. - The basic earnings per share for 2023 was -¥0.8082, an improvement of 20.67% from -¥1.0188 in 2022[31]. - The company reported a quarterly revenue of ¥41,642,017.08 in Q4 2023, which was the highest among the four quarters[34]. - The company experienced a net loss of -¥164,002,428.71 in Q4 2023, which was the largest quarterly loss for the year[34]. - The company has shown a significant reduction in net profit losses, with a 38.88% decrease in net profit attributable to shareholders after deducting non-recurring gains and losses[31]. Internal Control and Governance - The company faced significant internal control deficiencies, as indicated by the negative opinion in the internal control audit report issued by Beijing Chengyu Accounting Firm[6]. - The internal control audit report issued a negative opinion due to significant deficiencies affecting the financial reporting controls as of December 31, 2023[194]. - The company identified major deficiencies in non-financial reporting controls, including failure to timely disclose significant litigation and existence of illegal guarantees[195]. - The company has committed to improving its internal control processes, including requiring insider information personnel to confirm their status starting from the release of the 2023 semi-annual report[196]. - The company has acknowledged incomplete records of board meetings and has implemented measures to ensure accurate documentation since August 28, 2023[196]. - The company recognized inaccuracies in project progress confirmations, leading to significant deficiencies in financial reporting controls[198]. - The company failed to effectively identify the need to consolidate a subsidiary, indicating weaknesses in financial accounting management[198]. - The company has established a subsidiary management system to ensure effective control and management of its subsidiaries[188]. - The company has implemented measures to prevent the misuse of funds by controlling shareholders and related parties, safeguarding the rights of all shareholders[187]. Market and Industry Challenges - The company faced challenges in cash flow due to delayed payments from local governments, leading to an increase in asset impairment provisions of CNY 11.66 million[70]. - The company is facing various industry risks, including rising operational costs and reduced investment from local governments in ecological environment construction projects[8]. - The company has experienced a slowdown in market expansion and a sharp decline in operating revenue due to bankruptcy restructuring and increased fixed expenses[7]. - The company continues to face uncertainty regarding its ability to continue as a going concern, as indicated by the audit report[31]. - The company is currently facing challenges in financing environments, which have affected its project execution and cash flow[99]. Strategic Focus and Initiatives - The company aims to enhance its core competitiveness through innovation and collaboration among subsidiaries to mitigate market competition risks[11]. - The company is actively promoting carbon peak and carbon neutrality initiatives, implementing the "Top Ten Actions for Carbon Peaking" and enhancing carbon emission statistics and management systems[47]. - The company is committed to developing a new energy system and improving the grid's capacity to integrate clean energy sources[47]. - The company is focusing on ecological restoration, particularly in mining ecosystems, to address historical environmental issues and promote sustainable resource utilization[48]. - 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[50]. - The company is expanding its efforts in renewable energy and ecological restoration, aligning with national policies to enhance environmental quality and sustainability[45]. Research and Development - The company has accumulated over 35 national patents and 14 specialized technologies in water ecological restoration, establishing a leading advantage in the industry[52]. - The company holds 39 national patents and has developed specialized technologies for ecological restoration, including PMS vegetation substrate spraying technology[67]. - The company has established modern ecological seedling production bases in multiple regions, including Jiangsu and Anhui, focusing on high-quality development in the green ecological industry[58]. - The company has developed a unique business model combining R&D, construction, and investment financing, enhancing its competitive edge[62]. - The company has established a dedicated R&D center to address technical challenges in engineering construction and seedling production, focusing on cultivating core technologies and competitive advantages[186]. Shareholder Engagement and Management Changes - The company held its first temporary shareholders' meeting on January 19, 2023, with an investor participation rate of 32.61%[116]. - The annual shareholders' meeting on May 18, 2023, had a participation rate of 34.20%[116]. - The company experienced a change in management with the resignation of Deputy General Manager Dong Xiaofeng on March 14, 2023, due to personal health reasons[119]. - The company has undergone significant management changes, with multiple appointments and resignations in key positions[121]. - The current management team includes professionals with extensive backgrounds in engineering, finance, and project management[122][123][124]. - The company is focusing on enhancing its operational efficiency and strategic management through these leadership changes[125][126]. Employee and Training Initiatives - A total of 7.7 million yuan was allocated for employee training in 2023, focusing on high efficiency and stable growth[146]. - The total number of employees at the end of the reporting period was 176, with 45 in the parent company and 131 in major subsidiaries[143]. - The professional composition includes 81 production personnel, 9 sales personnel, 44 technical personnel, 8 financial personnel, and 34 administrative personnel[143]. - The educational background of employees shows 10 with master's degrees or above, 85 with bachelor's degrees, 49 with associate degrees, and 32 with below associate degrees[143]. Compliance and Regulatory Issues - The company has been under scrutiny from regulatory bodies, with several disciplinary actions taken against its former chairman and financial director[131]. - The company faced multiple public reprimands from the Shenzhen Stock Exchange, including a decision on October 13, 2023, against the chairman and other executives[132]. - The company has not reported any administrative penalties related to environmental issues during the reporting period[200]. - The company has not engaged in any major asset or equity sales during the reporting period[102][103].