广东万里马实业股份有限公司 2023 年度 审计报告 | 索引 | | 页码 | | --- | --- | --- | | 审计报告 | | 1-4 | | 公司财务报表 | | | | — | 合并资产负债表 | 1-2 | | — | 母公司资产负债表 | 3-4 | | — | 合并利润表 | 5 | | — | 母公司利润表 | 6 | | — | 合并现金流量表 | 7 | | — | 母公司现金流量表 | 8 | | — | 合并股东权益变动表 | 9-10 | | — | 母公司股东权益变动表 | 11-12 | | — | 财务报表附注 | 13-89 | 13 审计报告（续） XYZH/2024GZAA3B0060 广东万里马实业股份有限公司 审计报告 XYZH/2024GZAA3B0060 广东万里马实业股份有限公司 广东万里马实业股份有限公司全体股东： 一、审计意见 我们审计了广东万里马实业股份有限公司（以下简称"万里马"）财务报表，包括 2023 年 12 月 31 日的合并及母公司资产负债表，2023 年度的合并及母公司利润表、合并 及母公司现金流量表、合并及母公司股东权益变动表， ...

第一章 总则 本制度适用于公司聘任会计师事务所对财务会计报告发表审计意 见、出具审计报告的全过程管理。 广东万里马实业股份有限公司 会计师事务所选聘制度 二〇二四年四月 公司聘任会计师事务所从事除财务会计报告审计之外的其他法定 审计业务的，可以参照本制度执行。 第二章 职责分工 （1）按照董事会的授权制定选聘会计师事务所的政策、流程及相 关内部控制制度； （2）提议启动选聘会计师事务所相关工作； （3）审议选聘文件，确定评价要素和具体评分标准，监督选聘过 程； （4）提出拟选聘会计师事务所及审计费用的建议，提交决策机构 决定； （5）监督及评估会计师事务所审计工作； （6）定期（至少每年）向董事会提交对受聘会计师事务所的履职 情况评估报告及审计委员会履行监督职责情况报告； （7）负责法律法规、章程和董事会授权的有关选聘会计师事务所 的其他事项。 第三章 选聘方式及程序 第5条 公司选聘会计师事务所应当采用竞争性谈判、公开招标、邀请招标 以及其他能够充分了解会计师事务所胜任能力的选聘方式，保障选 聘工作公平、公正进行。 采用竞争性谈判、公开招标、邀请招标等公开选聘方式的，应当通 过公司官网等公开渠道发布选聘文件 ...

Financial Performance - The company's operating revenue for 2023 was ¥617,893,004.20, representing a 29.92% increase compared to ¥475,603,170.71 in 2022[24]. - The net profit attributable to shareholders for 2023 was -¥71,552,794.26, an improvement of 66.33% from -¥212,542,376.04 in 2022[24]. - The net cash flow from operating activities for 2023 was ¥7,809,096.82, a significant increase of 105.18% compared to -¥150,818,034.30 in 2022[24]. - The total assets at the end of 2023 amounted to ¥1,004,182,378.35, reflecting a 5.51% increase from ¥951,773,986.73 at the end of 2022[24]. - The company's basic earnings per share for 2023 was -¥0.1764, showing a 67.91% improvement from -¥0.5497 in 2022[24]. - The total revenue for the fourth quarter of 2023 was ¥187,812,552.71, with a net profit attributable to shareholders of -¥77,916,922.68[26]. - The company reported a decrease in net assets attributable to shareholders by 11.81%, from ¥555,655,609.30 at the end of 2022 to ¥490,055,341.28 at the end of 2023[24]. - The company achieved a revenue of ¥612,324,312.63 after deducting non-operating income, which is an increase from ¥458,226,544.61 in 2022[24]. - The company recorded a total of ¥11,068,218.50 in non-recurring gains for 2023, compared to -¥9,883,795.69 in 2022[30]. Market and Industry Trends - The overall competitive landscape in the leather goods industry is intensifying, but the sector remains a vital part of daily consumer life with significant growth potential[6]. - The leather goods industry in China is entering a mature phase with intensified homogenization and price wars becoming the norm[47]. - The profit total for the same industry was CNY 44.41 billion, showing a year-on-year increase of 2.0%[44]. - The per capita disposable income in China for 2023 was CNY 39,218, reflecting a nominal growth of 6.3% year-on-year[48]. - The retail sales of clothing, shoes, hats, and textiles reached CNY 1,409.5 billion in 2023, with a year-on-year growth of 12.9%[48]. - The consumer confidence is currently low, impacting short-term consumption negatively[48]. - The overall market for high-end brands is primarily concentrated in first-tier cities and key commercial areas[39]. - The mid-to-high-end market is rapidly growing, with companies leveraging multi-brand strategies to capture market share[40]. - The future growth potential remains strong due to consumption upgrades driven by the domestic middle class and the influence of new retail technologies[49]. Company Strategy and Operations - The company plans to focus on cost reduction and efficiency improvements while deepening its engagement in group purchasing to enhance revenue[6]. - The company is optimistic about the recovery of the leather goods industry as consumer confidence improves with the steady development of the Chinese economy[6]. - The company has increased its investment in e-commerce, although high marketing expenses have affected gross margins[5]. - The company's future outlook includes addressing potential risks and uncertainties while maintaining a focus on strategic growth initiatives[7]. - The company aims to enhance brand image and service to build a stable consumer base[41]. - The company has developed five main sales channels, including group purchasing, direct sales, e-commerce, wholesale, and ODM, with group purchasing showing strong growth[58]. - The company is focusing on digital transformation and enhancing operational efficiency to better meet personalized consumer demands[60]. - The company aims to enhance its competitive edge through quality upgrades in both group purchasing and fashion consumer products[68]. - The company is committed to developing high-quality, high-value products while expanding its e-commerce channels and enhancing its marketing network[160]. Research and Development - The company invested ¥30,660,100 in R&D, accounting for 4.96% of operating revenue, focusing on new product development for individual soldier and police equipment[98]. - The company aims to enhance product quality and competitiveness through ongoing R&D of new technologies and products[126]. - The company plans to increase investment in R&D, focusing on specialized products for group purchasing clients, enhancing technological content and industry leadership[165]. - The company has established a research center combining industry, academia, and research to leverage resources and enhance R&D capabilities[166]. Corporate Governance - The company reported a significant focus on enhancing corporate governance, aligning with legal and regulatory standards, and ensuring independent operations from its controlling shareholder[181][187]. - The board of directors consists of 7 members, including 3 independent directors, ensuring compliance with governance requirements[184]. - The company has established a complete asset and operational independence, with no financial or operational interference from the controlling shareholder[187][188]. - The company maintains a robust performance evaluation and incentive mechanism for employees and executives, promoting accountability and performance[186]. - The company has a dedicated research and development system, ensuring the integrity of its assets related to its main business operations[188]. Sales and Marketing - The company has established a robust marketing channel strategy, utilizing both offline and online platforms, including partnerships with major e-commerce sites like Taobao and JD.com[89]. - The company has maintained a strong brand presence, being recognized as a leading domestic leather brand with multiple awards, including "China Famous Brand" and "Guangzhou Famous Trademark"[87]. - The company is exploring new marketing models, including live-streaming e-commerce, to boost online revenue growth[99]. - The company is actively involved in brand building and has a strategy for product innovation and market expansion[124]. Challenges and Risks - The company faced weak consumer demand, leading to lower-than-expected group purchasing orders and a contraction in offline channel strategies[62]. - The company reported a significant increase in franchise sales revenue, which rose by 721.72% year-on-year[120]. - The company has seen a decline in profitability from direct sales channels due to e-commerce competition, prompting adjustments in underperforming stores[171]. - The company faces risks from economic fluctuations affecting market demand, with a strategy to enhance brand value to mitigate these risks[169].

Revenue and Profitability - The company's revenue for Q1 2024 was ¥124,921,172.84, representing a 46.60% increase compared to ¥85,214,395.31 in the same period last year[5] - The net loss attributable to shareholders was ¥6,055,993.56, an improvement of 31.87% from a loss of ¥8,889,388.46 in the previous year[5] - The company's basic and diluted earnings per share improved to -¥0.0149 from -¥0.0219, reflecting a 31.96% increase[5] - Net loss for Q1 2024 was CNY 5,597,509.05, an improvement from a net loss of CNY 7,873,907.41 in Q1 2023[22] - Basic earnings per share for Q1 2024 was -0.0149, an improvement from -0.0219 in Q1 2023[23] Cash Flow and Financial Position - The net cash flow from operating activities was -¥27,627,614.44, showing a 7.21% improvement from -¥29,775,585.10 in the previous year[5] - The company reported a net cash outflow from operating activities of CNY 27,627,614.44, slightly better than the outflow of CNY 29,775,585.10 in the previous year[25] - The net cash flow from investing activities was -7,182,810.00, compared to -5,809,455.64 in the previous year, indicating an increase in cash outflow by approximately 23.6%[26] - The total cash inflow from financing activities was 33,320,000.00, down from 50,000,000.00, representing a decrease of 33.9% year-over-year[26] - The net cash flow from financing activities was -1,539,229.66, a significant decline from the previous year's net inflow of 13,926,706.07[26] - The cash and cash equivalents at the end of the period totaled 110,856,513.39, compared to 94,226,833.69 at the end of the same period last year, reflecting an increase of approximately 17.7%[26] - The cash and cash equivalents net decrease for the period was -36,349,068.90, compared to -21,670,994.74 in the previous year, indicating a worsening cash position[26] Assets and Liabilities - Total assets at the end of the reporting period were ¥1,008,924,452.28, a slight increase of 0.47% from ¥1,004,182,378.35 at the end of the previous year[5] - The company's current assets totaled CNY 685,974,811.55, compared to CNY 675,248,894.40 at the beginning of the period, reflecting a growth of approximately 1.08%[17] - Accounts receivable increased to CNY 366,355,211.72 from CNY 351,593,438.71, representing a rise of about 4.9%[17] - Inventory levels rose to CNY 143,845,984.14 from CNY 122,471,248.46, indicating an increase of approximately 17.4%[17] - The total liabilities of the company were CNY 507,978,815.73, up from CNY 497,634,449.73, marking an increase of about 2.7%[18] - The company's short-term borrowings increased to CNY 177,890,813.73 from CNY 169,534,305.94, reflecting a growth of approximately 4.0%[18] - The total equity remained stable at CNY 405,673,777.00, unchanged from the previous period[18] Research and Development - Research and development expenses increased by 30.70% to ¥7,405,178.70 from ¥5,665,745.08 in the same period last year, indicating a focus on innovation[9] - Research and development expenses increased to CNY 7,405,178.70, compared to CNY 5,665,745.08 in the same quarter last year, reflecting a growth of 30.7%[21] Shareholder Information - The total number of ordinary shareholders at the end of the reporting period was 17,382[11] - The number of restricted shares held by major shareholders decreased by 18,255,000 shares during the period, leaving a total of 55,009,125 shares restricted[15] Other Financial Information - The total operating costs for Q1 2024 were ¥101,221,748.71, which is a 50.32% increase compared to ¥67,336,664.76 in the same period last year[9] - The total operating costs for Q1 2024 were CNY 132,857,234.87, up 40.8% from CNY 94,309,696.20 in Q1 2023[21] - The company reported a significant increase in prepayments, which rose by 50.50% to ¥16,599,163.13, primarily due to increased advance payments for raw materials[9] - The total equity attributable to shareholders of the parent company was CNY 483,994,564.70, down from CNY 490,055,341.28 in the previous quarter[22] - Other comprehensive income after tax for Q1 2024 was -CNY 4,783.02, compared to CNY 250,587.62 in Q1 2023[22] - The company recorded a credit impairment loss of CNY 664,679.81, compared to a loss of CNY -328,727.28 in the same period last year[22] Audit Information - The company has not undergone an audit for the first quarter report, which may affect the reliability of the financial data presented[27]

海通证券股份有限公司关于广东万里马实业股份有限公司 2023 年度募集资金存放与使用情况的核查意见 海通证券股份有限公司（以下简称"海通证券"或"保荐机构"）作为广东万里 马实业股份有限公司（以下简称"万里马"或"公司"）2019年公开发行可转换公司 债券和2022年向特定对象发行股票的持续督导保荐机构，根据《证券发行上市保 荐业务管理办法》《上市公司监管指引第2号——上市公司募集资金管理和使用的 监管要求（2022年修订）》《深圳证券交易所创业板股票上市规则》《深圳证券交 易所上市公司自律监管指引第13号——保荐业务》《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》等有关规定，对万里马2023年度募 集资金的存放和使用情况进行了核查，具体情况如下： 1 经中国证券监督管理委员会《关于同意广东万里马实业股份有限公司向特定 对象发行股票注册的批复》（证监许可〔2021〕2985号）同意公司向特定对象发 行股票的注册申请。公司本次向特定对象发行了人民币普通股（A股）股票 75,949,367股，发行价格为5.53元/股，募集资金总额为人民币42,000.00万元，扣 除不含税发行费用人民币9 ...

广东万里马实业股份有限公司董事会 公司三位独立董事未在公司担任除独立董事以外的任何职务，也未在公司主 要股东担任任何职务，与公司以及主要股东之间不存在利害关系或其他可能妨碍 其进行独立客观判断的关系，不存在其他影响独立董事独立性的情况，符合《上 市公司独立董事管理办法》《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》等相关法律法规及《公司章程》中对独立董事独立性 的相关要求。 广东万里马实业股份有限公司董事会 2024 年 4 月 26 日 关于独立董事独立性自查情况的专项意见 根据《上市公司独立董事管理办法》《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》及《独立董事工作制度》 等相关规定，并结合独立董事独立性自查情况，广东万里马实业股份有限公司（以 下简称"公司"）董事会就公司在任独立董事曾东红先生、张昱女士、孔祥婷女 士的独立性情况进行评估并出具如下专项意见： ...

证券代码：300591 证券简称：万 里 马 公告编号：2024-024 广东万里马实业股份有限公司 关于为控股子公司提供担保的公告 本公司及董事会全体成员保证信息披露内容的真实、准确、完整，没有 虚假记载、误导性陈述或重大遗漏。 广东万里马实业股份有限公司（以下简称"公司"）于 2024 年 4 月 25 日召 开第四届董事会第三次会议审议通过《关于为控股子公司提供担保的议案》，现 就相关事项公告如下： 一、担保情况概述 为支持控股子公司杭州宇岛科技有限公司（下称"杭州宇岛"）业务发展， 根据杭州宇岛生产经营需要，公司拟为杭州宇岛与资生堂丽源化妆品有限公司在 2023 年 7 月 25 日签订的《欧珀莱化妆品网络销售特约经销合同》（下称"主合 同"）以及以主合同为基础签署的各项补充协议（下称"主合同及补充协议"） 生效日至主合同终止日（含展期）期间，杭州宇岛因履行该主合同及补充协议产 生的一系列债务，提供不超过人民币 3,000 万元的连带责任保证担保。在保证范 围内，如杭州宇岛不能偿付债务的，相关款项由公司承担给付义务。担保期限为 自主合同及补充协议（含展期）约定的债务人履行债务期限届满之日起两年，具 体 ...

广东万里马实业股份有限公司 2023 年度独立董事述职报告 本人作为广东万里马实业股份有限公司（以下简称"公司"）的独立董事， 严格按照《公司法》《证券法》《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》《上市公司独立董事管理办法》《公司章程》 等法律、法规以及规范性文件的规定和要求，在 2023 年度的工作中，忠实、勤 勉、独立地履行独立董事职责。现对 2023 年度履职情况作如下汇报： 一、基本情况 本人周林彬，法学博士，中山大学法学院教授、博士生导师。1986 年 9 月 至 1999 年 12 月在兰州大学法律系任教，历任讲师、副教授、教授、系主任。1999 年 12 月调入中山大学法学院任教。现任中山大学法学系教授，民商法研究所所 长，兼任广东民商法学会会长、中国商法研究会副会长、广东省人民政府法律顾 问等社会职务，获国务院特殊专家津贴等荣誉称号；曾任江门市科恒实业股份有 限公司独立董事；2020 年 1 月至今，任广州白云电器设备股份有限公司独立董 事；2020 年 11 月至今任佛燃能源集团股份有限公司独立董事。2022 年 12 月至 2023 年 11 月任公司独立 ...

证券代码：300591 证券简称：万 里 马 公告编号：2024-012 4. 本次会议的召集、召开和表决程序符合《公司法》等法律法规和《公司 章程》的有关规定。 二、监事会会议审议情况 广东万里马实业股份有限公司 第四届监事会第三次会议决议公告 本公司及监事会全体成员保证信息披露内容的真实、准确、完整，没有 虚假记载、误导性陈述或重大遗漏。 一、监事会会议召开情况 1. 广东万里马实业股份有限公司（以下简称"公司"）第四届监事会第三次 会议于 2024 年 4 月 15 日通过电话、书面送达方式送达至各位监事，通知中包括 会议的相关材料，同时列明了会议的召开时间、地点、内容和方式。 2. 本次监事会于 2024 年 4 月 25 日在公司会议室，以现场表决方式召开。 3. 本次监事会应出席监事 3 名，实际出席监事 3 名。会议由何晓茶女士主 持。 1. 审议通过《关于<2023 年度监事会工作报告>的议案》 具体内容详见同步披露于巨潮资讯网（http://www.cninfo.com.cn）的《2023 年度监事会工作报告》。 表决结果：同意票 3 票，反对票 0 票，弃权票 0 票。 本议案尚需提交股东 ...

证券代码：300591 证券简称：万 里 马 公告编号：2024-020 广东万里马实业股份有限公司 关于使用闲置自有资金择机购买低风险理财产品的公告 本公司及董事会全体成员保证信息披露内容的真实、准确、完整，没有 虚假记载、误导性陈述或重大遗漏。 为充分利用公司暂时闲置自有资金，增加公司收益，广东万里马实业股份有 限公司（以下简称"公司"）于 2024 年 4 月 25 日召开第四届董事会第三次会议、 第四届监事会第三次会议，审议通过了《关于使用闲置自有资金择机购买低风险 理财产品的议案》，同意公司使用额度合计不超过 30,000 万元的闲置自有资金购 买流动性较高、投资回报相对较高的低风险理财产品，在上述额度内，资金可滚 动使用。具体投资方案如下： 一、投资概况 1. 投资目的 自股东大会决议通过之日起一年内有效。单个理财产品的投资期限不超过一 年。 5. 资金来源 公司的闲置自有资金。 为提高资金使用效率，在保证日常经营运作资金需求且有效控制投资风险的 前提下，公司利用闲置自有资金购买流动性较高、投资回报相对较高的低风险理 财产品，充分盘活资金，进一步提升公司整体收益，保障公司股东利益。 2. 投资额度 ...