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].

美尚生态景观股份有限公司 2023年度非经常性损益专项审核报告 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、 非经常性损益审核报告 二、 审核报告附送 1、非经常性损益明细表专项说明 2、非经常性损益明细表 三、 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,Feng ...

2023 年度，公司监事会严格按照《公司法》《证券法》《深圳证券交易所 创业板股票上市规则》《公司章程》《监事会议事规则》等有关规定，依法独立 行使职权，认真履行监督职责。本年度内，监事会对相关重大事项进行监督审查 并客观、独立地发表意见，积极维护公司利益及全体股东的合法权益，促进公司 的规范化运作。 现将 2023 年度公司监事会工作情况报告如下： 一、监事会运作情况 2023 年度，公司监事会共召开了 7 次会议，会议的召开与表决程序均符合 《公司法》、《公司章程》、《监事会议事规则》等法律法规和公司制度的规定。 会议基本情况如下： （一）2023 年 1 月 3 日，第四届监事会第四次会议以现场会议方式召开， 应参加监事 3 人，实际参加监事 3 人。会议审议通过了如下议案： 美尚生态景观股份有限公司 2023 年度监事会工作报告 1、《关于续聘 2022 年度会计师事务所的议案》 （二）2023 年 4 月 26 日，第四届监事会第五次会议以现场会议方式召开， 应参加监事 3 人，实际参加监事 3 人。会议审议通过了如下议案： 1、审议《2022 年监事会工作报告》 4、审议《关于 2022 年度关联 ...

公司及公司董事会对惠峰先生在任职期间为公司发展作出的贡献表示衷心 的感谢。 特此公告。 美尚生态景观股份有限公司 证券代码：300495 证券简称：*ST 美尚 公告编号：2024-069 美尚生态景观股份有限公司 关于高级管理人员辞任的公告 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"）董事会于 2024 年 4 月 25 日收到公司副总经理惠峰先生提交的辞任申请，惠峰先生因个人身体原因申请辞 去公司副总经理的职务，辞任生效后，惠峰先生仍在公司就职，尚未明确留任岗 位。根据《公司法》、《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》等有关规定，惠峰先生的辞任申请自送达董事 会之日起生效，其辞任不会影响公司相关工作正常开展。 截至本公告日，惠峰先生持有本公司股份 1,245,912 股，占公司股份总数的 0.18%,辞任后将继续遵守《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》、《深圳证券交易所上市公司股东及董事、监事、高级管 理人员减持股份实 ...

Financial Performance - The company's revenue for Q1 2024 was ¥784,764.09, a decrease of 95.47% compared to ¥17,306,840.08 in the same period last year[7] - The net loss attributable to shareholders was ¥169,762,954.02, representing a 92.76% increase in loss from ¥88,069,096.76 year-on-year[7] - The basic and diluted earnings per share were both -¥0.2518, a decrease of 92.80% from -¥0.1306 in the same period last year[7] - Net loss for Q1 2024 was CNY 170,163,630.50, compared to a net loss of CNY 88,694,681.30 in Q1 2023, indicating a worsening of 92%[23] - The company reported a total comprehensive loss of CNY -170,310,935.61 for Q1 2024, compared to CNY -88,661,223.91 in Q1 2023, reflecting an increase of 92%[24] Cash Flow and Assets - The net cash flow from operating activities was -¥13,009,073.85, a decline of 847.94% compared to -¥1,372,345.15 in the previous year[7] - Cash flow from operating activities showed a net outflow of CNY 13,009,073.85, compared to a smaller outflow of CNY 1,372,345.15 in the previous year[25] - The net cash flow from investing activities was -17,916.96, indicating a significant outflow compared to the previous period's -275,800.00[26] - The net cash flow from financing activities was 2,800,000.00, with no cash outflows recorded for debt repayment or dividend distribution[26] - The ending balance of cash and cash equivalents stood at 13,234,046.37, down from 26,259,504.59 at the beginning of the period[26] Liabilities and Equity - The equity attributable to shareholders was -¥24,417,416.33, a decrease of 116.78% from ¥145,492,842.80 at the end of the previous year[7] - The company's total liabilities increased to CNY 3,922,394,693.24 from CNY 3,802,911,529.00, representing an increase of 3.1%[21] - The total current liabilities increased to RMB 3,114,233,589.64 from RMB 3,069,304,272.01 at the beginning of the period[20] - The company's long-term liabilities rose to RMB 808,161,103.60 from RMB 733,607,256.99[20] Operating Expenses and Impairments - The company reported a significant increase in operating expenses, with operating expenses reaching ¥78,435,589.47, up 364.21% from ¥16,896,705.89 in the previous year[9] - The company experienced a 514.99% increase in credit impairment losses, amounting to -¥15,329,863.57 compared to -¥2,492,717.55 in the same period last year[9] - The financial asset impairment loss was CNY -15,329,863.57, compared to CNY -2,492,717.55 in the previous year, showing an increase in impairment losses[23] Shareholder Information and Market Risks - The total number of ordinary shareholders at the end of the reporting period was 21,002[11] - The company's net profit attributable to shareholders for the fiscal year 2023 was negative, with operating revenue falling below RMB 100 million, triggering a delisting risk warning[15] - As of April 26, 2024, the company's stock price has been below RMB 1 for fifteen consecutive trading days, posing a risk of termination of listing due to price below par value[16] - The company received a notice of investigation from the China Securities Regulatory Commission for suspected violations of information disclosure laws[16] Asset Overview - Total assets at the end of the reporting period were ¥3,903,660,506.69, down 1.29% from ¥3,954,488,278.06 at the end of the previous year[7] - Current assets totaled RMB 1,730,615,193.52, down from RMB 1,785,417,214.05 at the beginning of the period[19] - Cash and cash equivalents decreased from RMB 28,589,280.23 to RMB 14,905,270.24[19] - Accounts receivable decreased from RMB 619,235,031.77 to RMB 582,829,381.84[19] Management Outlook - Management indicated a focus on cost reduction strategies and potential market expansion in future quarters[22]

美尚生态景观股份有限公司 2023 年度独立董事述职报告（刘超） 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。现就本人 2023 年度履行职责的情况述职如下： 一、 独立董事基本情况 本人 1964 年生，中国国籍，无境外永久居留权，清华大学 EMBA 工商管理硕 士学位，CPA 注册会计师。1990 年 10 月至 1992 年 2 月，任深圳信业有限公司财 务部副经理；1992 年 2 月至 2016 年 9 月，先后担任中远财务有限责任公司国际 部、信贷部、证券营业部经理、公司总经理助理、公司副总经理、公司董事兼总 经理，长期分管公司会计部门；2016 年 10 月至 2021 年 6 月， ...

证券代码：300495 证券简称：*ST 美尚 公告编号：2024-052 美尚生态景观股份有限公司 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 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 10.2.3 条的相关规定，上市公司连续十个交易日每日股票收盘价均低于 1 元，应当在次 一交易日披露公司股票可能被终止上市的风险提示公告，其后每个交易日披露一 次，直至相应的情形消除或者本所作出公司股票终止上市的决定（以在先者为 准）。本公告为公司可能触发面值退市的第五次终止上市风险提示公告。 三、其他说明及风险提示 1、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。 关于公司股票存在可能因股价低于面值被终止上市的 第五次风险提示性公告 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： 公司于2 ...