北京市中伦律师事务所 关于福建博思软件股份有限公司 2024 年限制性股票激励计划（草案）的 法律意见书 二〇二四年四月 法律意见书 释 义 除非本法律意见书明确另有所指，以下词语在本法律意见书中具有如下含义： | 公司/上市公司/ | 指 | 福建博思软件股份有限公司 | | --- | --- | --- | | 博思软件 | | | | 《激励计划（草 | 指 | 《福建博思软件股份有限公司2024年限制性股票激励计划（草 | | 案）》 | | 案）》 | | 限制性股票激励 | | | | 计划、本激励计 | 指 | 福建博思软件股份有限公司 2024 年限制性股票激励计划 | | 划、本计划 | | | | 激励对象 | 指 | 按照本激励计划规定，获得限制性股票的公司（含子公司）董 | | | | 事、高级管理人员、核心技术（业务）骨干 | | 限制性股票、第 | 指 | 符合本激励计划授予条件的激励对象，在满足相应归属条件后 | | 二类限制性股票 | | 分次获得并登记的公司股票 | | 授予日 | 指 | 公司向激励对象授予限制性股票的日期，授予日必须为交易日 | | 授予价格 | 指 | ...

福建博思软件股份有限公司 2023 年度非经营性资金占用及其他关联资金往来情况汇总表 单位：元 法定代表人：陈航 主管会计工作的负责人：林宏 会计机构负责人：林伟平 | | | 占用方与上市 | | | 2023 年度占用 | 2023年度占 | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 非经营性资金占用 | 资金占用方名称 | 公司的关联关 | 上市公司核算的 | 2023 年期初占 | 累计发生金额 | 用资金的利 | 2023 年度偿还 | 2023 年期末占 | 占用形成原因 | 占用性质 | | | | | 会计科目 | 用资金余额 | | | 累计发生金额 | 用资金余额 | | | | | | 系 | | | （不含利息） | 息（如有） | | | | | | 控股股东、实际控制 | | | | | | | | | | 非经营性占用 | | 人及其附属企业 | | | | | | | | | | 非经营性占用 | | 小计 | - | - | - | - | - | - | - | ...

Financial Performance - The company's revenue for Q1 2024 was CNY 259,881,431.52, representing a 15.73% increase compared to CNY 224,553,829.18 in the same period last year [25]. - The net profit attributable to shareholders was a loss of CNY 56,289,440.20, an improvement of 3.64% from a loss of CNY 58,415,015.82 in the previous year [25]. - The total comprehensive income attributable to the parent company was -56,289,440.20, compared to -58,415,015.82 in the previous period, indicating a decrease of approximately 3.65% [45]. - The net cash flow from operating activities was a loss of CNY 301,165,833.82, which is a 8.03% improvement compared to a loss of CNY 327,446,733.49 in the same period last year [25]. - The total operating revenue for Q1 2024 was RMB 259,881,431.52, an increase from RMB 224,553,829.18 in Q1 2023, representing a growth of approximately 15.7% [42]. - The total operating costs for Q1 2024 were RMB 366,022,865.79, up from RMB 318,590,387.43 in Q1 2023, indicating an increase of about 14.8% [42]. - The company reported a basic and diluted earnings per share of -0.0749, slightly better than -0.0794 in the previous period [45]. - The net profit for the period was -85,373,061.29, an improvement from -87,161,457.19 in the prior period, showing a reduction in losses [61]. - The total profit (loss) was -82,840,577.39, compared to -83,806,361.15 previously, indicating a slight improvement [61]. Cash Flow and Investments - Cash flow from investing activities improved significantly to 55,632,577.83 from -156,731,994.03, a 135.50% increase, mainly due to increased recovery of financial investments [10]. - Cash inflow from operating activities totaled 263,165,201.90, down from 409,285,685.12, representing a decline of about 35.6% [47]. - The cash outflow from operating activities was 564,331,035.72, compared to 736,732,418.61, showing a decrease of approximately 23.4% [47]. - The company plans to increase its investment in its subsidiary, Zhi Chao Niao Network Technology Co., Ltd., by 15 million yuan, with the company's contribution being 6 million yuan [51]. - The registered capital of Zhi Chao Niao will increase from 20 million yuan to 35 million yuan after the investment [51]. - The company invested 55 million RMB, representing a 49.9955% stake, in the "Shuchuang Bamin No. 1" equity investment partnership with a total scale of 110.01 million RMB [54]. - The company approved a loan application of 225 million RMB for the construction of the second phase of its AI industrial park, with a loan term of up to 10 years [55]. Assets and Liabilities - The total assets at the end of the reporting period were CNY 4,039,774,600.15, down 5.95% from CNY 4,295,413,294.76 at the end of the previous year [25]. - The total liabilities as of the report date were RMB 955,816,755.03, a decrease from RMB 1,152,071,316.85 in the previous period [42]. - The equity attributable to shareholders decreased by 1.51% to CNY 2,537,344,696.68 from CNY 2,576,143,213.99 at the end of the previous year [25]. - Current liabilities decreased from approximately 792.58 million RMB to about 592.39 million RMB, a decline of approximately 25.2% [58]. - Total current assets decreased from approximately 2.88 billion RMB to about 2.61 billion RMB, a decline of approximately 9.4% [57]. - The company's cash and cash equivalents at the end of the period were 1,131,896,668.47, compared to 539,488,963.10 at the end of the previous period, indicating an increase of approximately 109.5% [47]. - The company's cash and cash equivalents decreased from approximately 1.39 billion RMB to about 1.14 billion RMB, a decline of approximately 18.1% [56]. - Accounts receivable increased from approximately 885.65 million RMB to about 920.59 million RMB, an increase of approximately 3.9% [56]. - Inventory rose from approximately 152.63 million RMB to about 167.37 million RMB, an increase of approximately 9.7% [57]. - The company reported a goodwill of approximately 338.12 million RMB, unchanged from the previous period [57]. Expenses and Financial Management - R&D expenses increased to 1,283,073.81, a 100% increase compared to 0.00 at the end of the previous year, primarily due to increased investment in product subsidiaries [9]. - Employee compensation payable decreased by 47.22% to 96,817,547.38 from 183,436,132.82, mainly due to the distribution of last year's year-end bonuses [9]. - Tax payable decreased by 71.80% to 18,046,658.86 from 64,000,906.27, primarily due to the payment of last year's VAT and income tax [9]. - Financial expenses improved by 63.95%, with a net expense of -2,757,024.79 compared to -1,681,638.68, mainly due to increased interest income [10]. - Interest income increased to 4,940,571.98 from 2,437,926.85, suggesting better financial management [61]. - The company reported a decrease in investment losses, with losses from associates and joint ventures at -2,817,376.49, down from -3,192,754.35 [61]. - Total sales expenses amounted to 70,500,081.59, compared to 62,560,049.84 in the previous period, reflecting an increase [61]. - Management expenses increased by 30.59% to 83,775,514.28 from 64,151,013.48, mainly due to increased compensation for management personnel [9]. - The company has not yet audited the first quarter report, which may affect the reliability of the financial data presented [65]. - The company guarantees the accuracy and completeness of the information disclosed in the report, ensuring transparency [68]. Strategic Initiatives - The company plans to repurchase shares worth between RMB 50 million and RMB 100 million to enhance investor confidence and support employee stock ownership plans [33]. - The company approved the use of up to RMB 18 million of idle funds for securities investment in related listed companies to enhance business synergy [34]. - The company is setting up an industrial investment fund to enhance its investment capabilities [19]. - The company applied for a bank loan using its own assets as collateral, indicating a strategy to improve liquidity [20]. - The company is focusing on strategic investments in projects aligned with its development direction to enhance its core business capabilities [54]. - The establishment of Fujian Bosi Data Technology Co., Ltd. is part of the company's investment strategy [17]. - The company has established a new subsidiary, Fujian Bosi Data Technology Co., Ltd., to further advance its industrial development in the digital economy [53].

证券代码:300525 证券简称:博思软件 公告编号:2024-034 福建博思软件股份有限公司 3、会议召开的合法、合规性：经公司第四届董事会第三十一次会议审议通 过，决定召开 2023 年年度股东大会，召集程序符合有关法律、行政法规、部门 规章、规范性文件和公司章程的规定。 4、会议召开的日期、时间：本次会议现场会议的开始时间为：2024 年 5 月 16 日（星期四）14:30。 网络投票的时间为：2024 年 5 月 16 日 其中，通过深圳证券交易所交易系统进行网络投票的具体时间为：2024 年 5 月 16 日的交易时间，即 9:15-9:25、9:30-11:30 和 13:00-15:00；通过深圳证券交 易所互联网投票系统投票的具体时间为：2024 年 5 月 16 日 9:15 至 15:00 期间的 1 关于召开 2023 年年度股东大会的通知公告 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。 福建博思软件股份有限公司（以下简称"公司"）于 2024 年 4 月 23 日召开 第四届董事会第三十一次会议，审议通过了《关于召开 2023 ...

Dividend Distribution - The company plans to distribute a cash dividend of 1.50 CNY per 10 shares (including tax) to all shareholders, based on a total of 751,568,148 shares[6]. Financial Performance - The company's operating revenue for 2023 was CNY 2,044,319,839.83, representing a 6.51% increase from CNY 1,919,423,033.72 in 2022[42]. - The net profit attributable to shareholders for 2023 was CNY 326,656,976.03, a 28.40% increase from CNY 254,408,780.36 in 2022[42]. - The net profit attributable to shareholders after deducting non-recurring gains and losses was CNY 300,594,968.26, up 30.89% from CNY 229,651,266.24 in 2022[42]. - The basic earnings per share for 2023 was CNY 0.4395, an increase of 24.36% compared to CNY 0.3534 in 2022[42]. - The total assets at the end of 2023 were CNY 4,295,413,294.76, a 32.28% increase from CNY 3,247,153,421.37 at the end of 2022[42]. - The net assets attributable to shareholders at the end of 2023 were CNY 2,576,143,213.99, reflecting a 22.24% increase from CNY 2,107,529,473.50 at the end of 2022[42]. - The net cash flow from operating activities for 2023 was CNY 329,364,050.96, a 6.73% increase from CNY 308,596,364.74 in 2022[42]. - The diluted earnings per share for 2023 was CNY 0.4328, up 24.19% from CNY 0.3485 in 2022[42]. - The weighted average return on equity for 2023 was 14.06%, a slight decrease from 14.41% in 2022[42]. - The total comprehensive income for 2023 was CNY 231,281,687.58, compared to CNY 195,141,234.81 in 2022, marking an increase of approximately 18.5%[84]. Risk Management - The company faces various risks including market competition, industry policy risks, and significant accounts receivable balances[6]. - The company emphasizes the importance of maintaining core technology and preventing talent loss as part of its risk management strategy[6]. - The company will protect its core technologies and retain key personnel to maintain its competitive advantage[72]. - The company is focused on developing new businesses and exploring new fields while managing associated risks[73]. - The company faces market competition risks due to increasing software firms entering the market, which may affect pricing and market share[70]. - The company is at risk of changes in government policies that could impact tax benefits and operational performance in the software industry[71]. Strategic Development - The company is focused on expanding its market presence and developing new products and technologies[6]. - The company is committed to innovation in information technology applications as part of its strategic development[6]. - The company is exploring opportunities for mergers and acquisitions to enhance its market position[6]. - The company has outlined its future development outlook, highlighting potential growth areas and strategies[6]. - The company plans to focus on digital ticketing and smart finance sectors, aiming to become a leading provider of government and internet services in China[54]. - In 2024, the company will enhance its customer-centric approach and continue to drive research and development efforts[55]. - The company aims to expand its market share in non-tax and fiscal electronic ticketing, leveraging internet and government service integration[56]. - The company will explore new business opportunities in digital invoices and electronic certificates, targeting both government and enterprise sectors[57]. - The company is committed to upgrading its existing systems in budget management and exploring new applications in big data and artificial intelligence[61]. - The company intends to utilize mergers and acquisitions to expand and integrate resources, enhancing core competitiveness[69]. Digital Transformation - The company is actively investing in digital transformation initiatives, including e-government and SaaS solutions[6]. - The company aims to leverage artificial intelligence to enhance product development in the public procurement sector, maintaining industry leadership[87]. - The company is focusing on integrating advanced technologies such as AI and big data into its procurement solutions to enhance market competitiveness[156]. - The company aims to facilitate the digital transformation of enterprises through its collaborative service platform for electronic vouchers, promoting the full digital asset circulation[90]. Market Expansion - The company plans to focus on expanding its digital ticketing business and enhancing its market share in smart finance and procurement sectors in 2024[87]. - The company will continue to deepen its integrated surrounding products based on existing provinces, enhancing the promotion of financial management SaaS model operations[62]. - In the digital procurement sector, the company aims to expand its electronic procurement management platform services and enhance AI applications, increasing market share in digital procurement[63]. - The company will enhance brand building through long-term cooperation with core clients, aiming to improve market reputation and product market share[65]. - The company is focused on expanding its market presence in the education sector, which is expected to provide new growth opportunities[152]. Research and Development - R&D personnel increased by 8.48% from 2,004 in 2022 to 2,174 in 2023[155]. - R&D investment amounted to ¥369,263,171.49 in 2023, up from ¥346,249,617.88 in 2022, representing an increase of approximately 6.0%[157]. - R&D expenditure as a percentage of operating revenue was 18.06% in 2023, slightly up from 18.04% in 2022[157]. - The company has not capitalized any R&D expenditures, maintaining a 0.00% capitalization rate for the past three years[157]. Acquisitions and Investments - The company has acquired 100% equity of its subsidiary, Beijing Bosi Hengxiao Technology Development Co., Ltd., enhancing its overall business structure[53]. - The company successfully acquired Zhihuilixing, enhancing its capabilities in the smart finance sector and strengthening its industry leadership[109]. - The company completed a significant equity investment in Beijing Boshi Zhixin Internet Technology Co., Ltd. for ¥220,500,000, acquiring 100% ownership[199]. - The investment in Beijing Boshi Zhixin focuses on software product development, sales, and services, specifically in integrated financial budget management and electronic government non-tax revenue[199]. Operational Efficiency - The company has implemented effective measures to enhance operational efficiency and manage accounts receivable, contributing to its strong performance[126]. - The company will optimize internal operations and financial management, focusing on budget management and improving fund usage efficiency[68]. - The company has achieved significant progress in the development of its integrated financial products, aligning with the Ministry of Finance's standards, which has led to effective control of debt income budget preparation and integration of social security fund budget management[152]. Industry Trends - The software and information technology service industry in China achieved a revenue of CNY 1,232.58 billion, representing a year-on-year growth of 13.4%[88]. - The smart city market in China is projected to grow from CNY 875.44 billion in 2023 to CNY 1,185.87 billion by 2027, with a compound annual growth rate of 8.0%[89]. - The company is actively expanding its service capabilities and exploring new business opportunities to align with industry trends and government digitalization initiatives[99].

| | （8）公司授予权益及激励对象行使权益的程序；当中，应当明 | | | --- | --- | --- | | | 确上市公司不得授出限制性股票以及激励对象不得行使权益的 | 是 | | | 期间 | | | | （9）股权激励计划所涉及的权益数量、行权价格的调整方法和 | 是 | | | 程序（例如实施利润分配、配股等方案时的调整方法） | | | | （10）股权激励会计处理方法，限制性股票或者股票期权公允价 | | | | 值的确定方法，估值模型重要参数取值及其合理性，实施股权激 | 是 | | | 励应当计提费用及对上市公司经营业绩的影响 | | | | （11）股权激励计划的变更、终止 | 是 | | | （12）公司发生控制权变更、合并、分立、激励对象发生职务变 | 是 | | | 更、离职、死亡等事项时如何实施股权激励计划 | | | | （13）公司与激励对象各自的权利义务，相关纠纷或者争端解决 机制 | 是 | | | （14）上市公司有关股权激励计划相关信息披露文件不存在虚 假记载、误导性陈述或者重大遗漏的承诺；激励对象有关披露文 | | | | 件存在虚假记载、误导性陈述或者重大遗 ...

控股股东及其他关联方资金占用情况的 专项说明 福建博恩软件股份有限公司 大华核字[2024]0011010705 号 页 次 录 目 r 控股股东及其他关联方资金占用情况的专项 1-2 说明 I Í 福建博思软件股份有限公司 2023 年度非经营 1-1 性资金占用及其他关联资金往来情况汇总表 大 华 会 计 师 事 务 所 ( 特 殊 普 通 合 伙 ) Da Hua Certified Public Accountants (Special General Partnership ) 您可使用手机"扫一扫"或进入"注册会计师行业统一监管平台（http://acc.mof.gov.c 福建博思软件股份有限公司 控股股东及其他关联方资金占用情况的专项说明 (截止 2023 年 12 月 31 日) 大半會計師事務两 大华会计师事务所 (特殊普通合伙) 北京市海淀区西四环中路 16 号院 7 号楼 12 层 [100039] 电话: 86 (10) 5835 0011 传真: 86 (10) 5835 0006 www.dahua-cpa.com 控 股 股 东 及 其 他 关 联 方 资 金 占 用 情 况 ...

福建博思软件股份有限公司 2023 年度董事会工作报告 2023 年，福建博思软件股份有限公司（以下简称"公司"）董事会严格按 照《公司法》《证券法》《上市公司独立董事管理办法》等法律法规和《公司 章程》等相关规定，从切实维护公司利益和广大股东权益出发，忠实、诚信、 勤勉、尽责地履行了股东大会赋予的职责，不断完善上市公司法人治理结构， 确保上市公司规范运作，科学决策，积极推动公司各项业务的开展。现将董事 会 2023 年度的主要工作及 2024 年度工作重点报告如下： 一、2023 年总体经营情况 2023 年，面对外部环境复杂、变化的情况下，公司持续创新，通过自身产 品方案的创新突破及品牌影响力，业务发展良好。同时，公司加大成本费用管 控力度，加强对应收账款的管理，全年取得了优良的业绩表现，公司业绩展现 出潜力足、韧性强的特点。 公司作为全国财政财务 IT 行业的领军企业，坚持以技术研发作为公司长期 发展的原动力。公司持续提升研发创新能力，深化云技术、财政大数据、人工 智能、区块链技术在数字票证、智慧财政财务、数字采购及智慧城市与数字乡 村领域应用，赋能数字政府建设；公司积极布局未来技术及方案研究，提升和 ...

第三条 公司选聘会计师事务所应当经董事会审计委员会（以下简称"审计 委员会"）全体成员过半数同意后，提交董事会审议，并由股东大会决定。董事 会不得在股东大会决定前委任会计师事务所。 第四条 公司控股股东、实际控制人不得在公司董事会、股东大会审议前， 向公司指定会计师事务所，不得干预审计委员会独立履行审核职责。 福建博思软件股份有限公司 会计师事务所选聘制度 第一章 总则 第一条 为规范福建博思软件股份有限公司（以下简称"公司"）选聘（含 续聘、改聘，下同）会计师事务所进行财务报表审计（含鉴证及其他相关的咨询 服务等，下同），切实维护股东利益，保证财务信息的真实性和连续性，提高财 务信息质量，根据《中华人民共和国公司法》、《中华人民共和国证券法》、《深 圳证券交易所创业板股票上市规则》、《国有企业、上市公司选聘会计师事务所 管理办法》等相关法律法规，以及《福建博思软件股份有限公司公司章程》（以 下简称"公司章程"），结合公司具体实际情况制定本制度。 第二条 公司选聘执行财务报表审计业务的会计师事务所相关行为，应当遵 照本制度，履行选聘程序并披露相关信息。公司选聘其他专项审计业务的会计师 事务所，视重要性程度可参 ...

证券简称：博思软件 证券代码：300525 上海荣正企业咨询服务（集团）股份有限公司 关于 福建博思软件股份有限公司 2024 年限制性股票激励计划（草案） 之 独立财务顾问报告 2024 年 4 月 | 一、释义 3 | | | --- | --- | | 二、声明 4 | | | 三、基本假设 5 | | | 四、本激励计划的主要内容 6 | | | （一）激励对象的范围及分配情况 | 6 | | （二）激励方式、来源及数量 | 7 | | （三）限制性股票的有效期、授予日、归属安排 | 8 | | （四）限制性股票的授予价格及授予价格的确定方法 | 9 | | （五）激励计划的授予与归属条件 | 10 | | （六）激励计划其他内容 | 12 | | 五、独立财务顾问意见 13 | | | （一）对博思软件 2024 年限制性股票激励计划是否符合政策法规规定的核查意见 | | | | 13 | | （二）对公司实行股权激励计划可行性的核查意见 | 14 | | （三）对激励对象范围和资格的核查意见 | 14 | | （四）对股权激励计划权益额度的核查意见 | 14 | | （五）对上市公司是否为激励对象 ...