二〇二四年五月 北京市中伦（深圳）律师事务所 关于宁波创源文化发展股份有限公司 2023 年度股东大会的 | 一、本次股东大会的召集、召开程序 2 | | --- | | 二、出席本次股东大会人员资格 2 | | 三、本次股东大会的表决程序 3 | | 四、结论意见 7 | 法律意见书 根据《中华人民共和国公司法》（以下简称"《公司法》"）、《中华人民 共和国证券法》以及中国证券监督管理委员会（以下简称"中国证监会"）发布 的《上市公司股东大会规则》的规定，北京市中伦（深圳）律师事务所（以下简 称"本所"）接受宁波创源文化发展股份有限公司（以下简称"公司"）的委托， 指派本所律师列席公司 2023 年度股东大会（以下简称"本次股东大会"），本 所指派的律师通过现场和实时视频方式对本次股东大会的相关事项进行见证并 出具本法律意见书。 为出具本法律意见书，本所律师审查了公司提供的包括但不限于如下相关文 件： 1. 公司现行有效的公司章程； 北京市中伦（深圳）律师事务所 关于宁波创源文化发展股份有限公司 2023 年度股东大会的 法律意见书 致：宁波创源文化发展股份有限公司 2. 公司于 2024 年 4 月 19 ...

宁波创源文化发展股份有限公司 2023 年度独立董事述职报告 本人颜乾，作为宁波创源文化发展股份有限公司（以下简称"公司"）的独 立董事，严格按照《公司法》、《证券法》、《上市公司独立董事履职指引》、《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 法律法规和规章制度的规定和《公司章程》、《宁波创源文化发展股份有限公司独 立董事工作制度》要求，在 2023 年任期内的工作中，忠实、勤勉、尽责地履行 职务，积极出席相关会议，认真审议董事会会议各项议案，发挥独立董事的独立 性和专业性作用，切实维护了公司和股东尤其是中小股东的利益。现将 2023 年 度任期内我个人履行独立董事职责情况述职如下： 一、基本情况 本人颜乾，1981 年出生，中国国籍，硕士研究生学历，高级会计师、注册 会计师、注册资产评估师、注册建造师。历任浙江中外运有限公司财务部副经理， 宁波市财政局东钱湖旅游度假区财政局总会计，五洋建设集团股份有限公司财务 总监，浙江鑫远生态建设集团有限公司总经理；现任中和华丰建设集团有限公司 副总经理，宁波创源文化发展股份有限公司独立董事。宁波市会计领军人才、宁 波市领军与拔尖人 ...

Financial Performance - The company's operating revenue for the current period reached ¥324,650,944.67, an increase of 29.61% compared to ¥250,489,770.92 in the same period last year[4] - Net profit attributable to shareholders was ¥6,441,130.25, a significant recovery from a loss of ¥9,656,091.99 in the previous year[4] - The basic earnings per share improved to ¥0.0357, up 167.23% from a loss of ¥0.0531 per share in the same period last year[4] - The weighted average return on equity increased to 5.39%, up 6.66 percentage points from -1.27% in the previous year[4] - The net profit for the period was CNY 11,583,190.72, a significant recovery from a net loss of CNY 9,347,496.72 in the same period last year[46] - The operating profit reached CNY 13,192,763.88, compared to an operating loss of CNY 8,168,943.00 in the previous year[45] - The company achieved a profit attributable to the parent company of CNY 6,441,130.25, recovering from a loss of CNY 9,656,091.99 in the previous year[46] Cash Flow - The net cash flow from operating activities was -¥35,089,374.18, a decline of 1,003.66% compared to ¥3,883,011.86 in the same period last year[4] - The net cash flow from operating activities was -35,089,374.18, a decrease compared to 3,883,011.86 in the previous period[48] - Cash inflow from operating activities totaled 340,541,705.24, up from 256,264,459.70, indicating a growth of approximately 32.8%[48] - Cash outflow from operating activities increased to 375,631,079.42 from 252,381,447.84, reflecting a rise of about 48.8%[48] - The net cash flow from financing activities was -CNY 8,284,207.86, an improvement from -CNY 18,938,959.57 in the same period last year[34] - Cash inflow from financing activities was 54,357,035.76, compared to 11,394,528.44, showing an increase of approximately 376.5%[48] Assets and Liabilities - The total assets at the end of the reporting period were ¥1,466,487,290.32, a decrease of 1.57% from ¥1,489,893,052.07 at the end of the previous year[4] - The total liabilities decreased to CNY 601,807,021.30 from CNY 633,943,642.95, indicating improved financial stability[44] - The total equity increased to CNY 864,680,269.02 from CNY 855,949,409.12, reflecting a positive trend in shareholder value[44] - The company's total equity attributable to shareholders increased slightly by 0.44% to ¥816,526,559.66 from ¥812,943,076.24 at the end of the previous year[4] Expenses - Sales expenses increased by 89.12% to CNY 48,256,258.03, attributed to higher advertising and business support costs related to cross-border e-commerce[36] - Financial expenses showed a significant decrease of 175.90%, resulting in -CNY 4,629,187.93, mainly due to fluctuations in the RMB to USD exchange rate[36] - Research and development expenses were CNY 13,478,582.61, slightly up from CNY 13,178,508.04, indicating continued investment in innovation[45] Inventory and Cash Equivalents - The cash and cash equivalents decreased to ¥338,956,592.58 from ¥421,122,389.02 at the beginning of the period[25] - The inventory increased to ¥221,426,657.10 from ¥181,825,532.56, indicating a growth in stock levels[25] - Inventory rose by 21.78% to 221,426,657.10 from 181,825,532.56, attributed to increased sales revenue[58] - The ending balance of cash and cash equivalents was CNY 332,838,374.41, compared to CNY 281,409,586.08 at the end of Q1 2023[34] Government Subsidies and Other Income - The company received government subsidies amounting to ¥919,219.73 during the reporting period, which positively impacted its financial performance[17] - Other income decreased by 70.33% to CNY 921,049.85, primarily due to a reduction in government subsidies received[36]

Financial Performance - In 2023, the company's total revenue reached 1,358.78 million yuan, an increase of 3.04% compared to the previous year[17]. - The operating cost for 2023 was 909.83 million yuan, a decrease of 2.91% year-on-year[17]. - The net profit attributable to ordinary shareholders of the listed company was 76.74 million yuan, up 2.40% from the previous year[17]. - The gross profit margin improved to 32.60%, up 3.91 percentage points from 28.69% in the previous year[17]. - The company's operating revenue for 2023 was ¥1,358,782,668.61, an increase of 3.04% compared to ¥1,318,672,874.96 in 2022[84]. - The net profit attributable to shareholders for 2023 was ¥76,740,344.54, reflecting a growth of 2.40% from ¥74,943,266.60 in 2022[84]. - The net profit after deducting non-recurring gains and losses was ¥70,701,120.10, which is a 7.20% increase from ¥65,952,203.96 in 2022[84]. - The total comprehensive income for 2023 was CNY 86,525,552.82, compared to CNY 88,967,747.87 in 2022, reflecting a decrease of approximately 2.7%[147]. - The net profit attributable to the parent company for 2023 was CNY 75,397,176.76, compared to CNY 82,510,739.89 in 2022, reflecting a decrease of approximately 8.5%[147]. Market Expansion and Product Development - The cross-border e-commerce segment saw a sales revenue increase of 28.08%, accounting for 23.08% of total consolidated revenue[17]. - The company actively expanded its overseas market through cross-border e-commerce, focusing on platforms like Amazon[5]. - The company developed 81 new products across 8 categories, enhancing its product ecosystem for the domestic market[11]. - The company is focusing on developing a diverse product range, including stationery, handicrafts, and home goods, to cater to domestic and international consumers[25]. - The company is actively expanding its market presence in Southeast Asia and Europe to mitigate risks associated with U.S.-China trade tensions[36]. - The company is expanding its overseas market influence through its Hong Kong trade center, optimizing the supply chain to mitigate trade risks[107]. - The company plans to expand its market presence through new product development and strategic acquisitions in the upcoming fiscal year[186]. Research and Development - The company has established a strong R&D team in both China and the U.S., resulting in a total of 286 patents, including 28 invention patents, 210 utility model patents, and 48 design patents[22]. - The company has established a new R&D center in Hangzhou to enhance product iteration and innovation capabilities[25]. - The company emphasizes a differentiated development strategy driven by R&D and design, focusing on rapid innovation to meet personalized customer needs[52]. - The company is addressing risks related to slow product updates by establishing long-term R&D goals and optimizing product standards across materials, structures, processes, and patterns[52]. - The company has invested heavily in R&D, establishing a national R&D center in China and a creative design center in the U.S. to strengthen its design capabilities[112]. Financial Management and Investments - The company plans to invest 230 million yuan in the digital cultural industry park, with a total construction period of 3 years, aimed at enhancing brand quality and attracting high-end talent[25]. - The company aims to strengthen cost management and optimize internal controls to increase product gross margin[25]. - The company has implemented a digital transformation strategy to enhance supply chain efficiency and operational effectiveness[22]. - The company is taking measures to mitigate risks associated with accounts receivable by obtaining export credit insurance and improving customer credit management[63]. - The company has completed the cancellation of 1,607,800 shares, reducing its total share capital from 181,999,640 shares to 180,391,840 shares[117]. - The company plans to cancel unutilized repurchased shares amounting to RMB 18,333,718.66, reducing capital reserves by RMB 16,725,918.66 and registered capital by RMB 1,607,800.00, resulting in a new registered capital of RMB 180,391,840.00[199]. Operational Efficiency - Sales expenses increased by 36.77%, resulting in a reduction of operating profit by 38.67 million yuan, primarily due to the growth in sales expenses in the cross-border e-commerce segment[17]. - The company has implemented a comprehensive procurement process, integrating SRM and SAP systems for efficient supplier management and procurement operations[115]. - The company produces highly customized products, with a production model that allows for rapid prototyping and a turnaround time of approximately ten days for sample production[116]. - The company emphasizes a collaborative approach across departments to optimize production efficiency and quality control[116]. Risk Management - The company is enhancing its product structure and quality control systems in response to macroeconomic uncertainties and supply chain risks[53]. - The company's total assets are significantly impacted by the high proportion of accounts receivable, which poses a risk if not collected on time[166]. - The company is actively exploring new suppliers globally to enhance its procurement resources and ensure continuous improvement in supplier performance[115]. Shareholder Information - The largest shareholder, Ningbo Beilun Helix Management Consulting Co., Ltd., holds 29.27% of the shares, totaling 52,793,000 shares[122]. - Morgan Stanley & Co. International PLC held 1,573,482 shares, representing 0.87% of the total share capital[125]. - The company has not reported any significant changes in its major shareholders or their voting rights arrangements during the reporting period[126].

宁波创源文化发展股份有限公司 一、2023 年度主要会计数据和财务指标 注：1）本表数据为合并报表数据。 2）上述净利润、基本每股收益、净资产收益率、股东权益、每股净资产等指标均以归 属于上市公司股东的数据填列，基本每股收益、净资产收益率按加权平均法计算。 1．经营业绩情况说明 报告期公司实现营业总收入为 135,878.27 万元，比去年增长 3.04%；营业利 润为 9,833.65 万元，比去年增长 8.19%；利润总额为 10,031.32 万元，比去年增 1 单位：万元 项目 本报告期 上年 同比增减 营业总收入 135,878.27 131,867.29 3.04% 营业利润 9,833.65 9,089.62 8.19% 利润总额 10,031.32 9,008.23 11.36% 归属于上市公司股东的净利润 7,674.03 7,494.33 2.40% 基本每股收益（元/股） 0.4223 0.4108 2.80% 加权平均净资产收益率 9.83% 10.32% 下降 0.49 个百分 点 项目 本报告期末 本报告期初 增减变动幅度 总资产 148,989.31 136,552.14 9.1 ...

宁波创源文化发展股份有限公司 2023 年度监事会工作报告 宁波创源文化发展股份有限公司（以下简称"公司"）监事会全体监事根据 《公司法》、《公司章程》、《监事会议事规则》等有关法律法规的要求，对任期内 公司的生产经营活动进行监督，我们认为 2023 年度公司经营管理层认真执行了 各项决议，按照公司既定发展方向，努力推进各项工作。在报告期内，监事会对 公司的生产经营情况、依法运作情况、财务状况以及内部管理制度、公司董事和 高级管理人员的履职情况等进行了监督和核查，切实维护了公司和股东的合法权 益。现将 2023 年度监事会主要工作报告如下： 一、监事会主要工作 报告期内，公司监事会共召开了 4 次会议。具体会议召开及审议议案情况如 下： | 序号 | 会议届次 | 召开日期 | | 召开 | 审议议案 | 出席及委托出席 | | --- | --- | --- | --- | --- | --- | --- | | | | | | 方式 | 1、关于《2022 年度监事会工作报 告》的议案； 2、关于《2022 年年度报告》全文 及其摘要的议案； | 情况 | | 1 | 第三届监事会 第十五次会议 | 20 ...

宁波创源文化发展股份有限公司 关于独立董事独立性情况的专项意见 根据《上市公司独立董事管理办法》《上市公司自律监管指引第 2 号——创 业板上市公司规范运作》等要求，宁波创源文化发展股份有限公司（以下简称"公 司"）董事会，就公司 2023 年在任独立董事颜乾先生、马少龙先生、谢作诗先生 的独立性情况进行评估并出具如下专项意见： 宁波创源文化发展股份有限公司董事会 2024 年 4 月 17 日 经核查独立董事颜乾先生、马少龙先生、谢作诗先生的任职经历以及签署的 相关自查文件，公司董事会认为上述人员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。公司独立董事符合《上市公司独立董事管理办法》《上市公司自律监管 指引第 2 号——创业板上市公司规范运作》中对独立董事独立性的相关要求。 ...

宁波创源文化发展股份有限公司 2023 年度独立董事述职报告 四、专门委员会履职情况 本人谢作诗，作为宁波创源文化发展股份有限公司（以下简称"公司"）的 独立董事，严格按照《公司法》、《证券法》、《上市公司独立董事履职指引》、《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 关法律法规和规章制度的规定和《公司章程》、《宁波创源文化发展股份有限公司 独立董事工作制度》要求，在 2023 年的工作中，忠实、勤勉、尽责地履行职务， 积极出席相关会议，认真审议董事会会议各项议案，发挥独立董事的独立性和专 业性作用，切实维护了公司和股东尤其是中小股东的利益。现将 2023 年度任期 内我个人履行独立董事职责情况述职如下： 一、基本情况 本人谢作诗，1966 年 9 月出生，中国国籍，博士研究生学历。历任职绵阳 师范学院数学系助教、讲师，沈阳师范大学国际商学院教授，辽宁大学比较经济 体制研究中心教授，北方联合出版传媒（集团）股份有限公司独立董事，宁波创 源文化发展股份有限公司独立董事，现任浙江财经大学经济学院教授，上海谢作 诗文化传媒工作室执行董事。 本人未在公司担任除独立董事外的其他职务 ...

证券代码：300703 证券简称：创源股份 公告编号：2024-018 关于 2024 年度公司及子公司向银行等金融机构申请 授信额度及担保事项的公告 宁波创源文化发展股份有限公司 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。 宁波创源文化发展股份有限公司（以下简称"创源股份"或"公司"）于 2024 年 4 月 17 日召开的第四届董事会第二次会议，审议通过了《关于 2024 年度公司 及子公司向银行等金融机构申请授信额度及担保事项的议案》，现将相关情况公 告如下： 一、申请授信及相关担保情况概述 根据公司及子公司生产经营需要，为保障公司及子公司各项业务顺利开展， 2024 年度公司及子公司拟向银行等金融机构申请新增不超过 15.3 亿元人民币综 合授信的额度，公司及子公司在此额度内根据实际需求进行银行等金融机构借贷， 并共享使用该授信额度。2024 年度在向银行等金融机构申请综合授信的额度内， 子公司根据实际资金需求进行银行等金融机构借贷时，公司拟为子公司提供新增 总额不超过 26,100 万元的担保，占公司 2023 年度经审计净资产的 32.11%。 ...

宁波创源文化发展股份有限公司 开展外汇套期保值业务可行性分析报告 一、开展外汇套期保值业务的目的 基于公司目前在日常经营过程中涉及大量的外币业务，包括大量的外币应收、 应付账款，且国际外汇汇率波动较大，根据对公司市场开拓、进出口业务收支的 预期，公司从锁定利润出发，为防范外汇汇率波动风险，增强公司财务稳健性， 有必要根据具体情况适度继续开展外汇套期保值业务并增加外汇套期保值业务 额度，以减少汇率风险，提高外汇资金使用效率，合理降低财务费用。 二、外汇套期保值业务基本情况 公司外汇套期保值业务的交易对方限定为经国家有关政府部门批准、具有外 汇套期保值业务经营资质的银行等金融机构。所有套期保值业务均对应正常合理 的经营业务背景，与收付款时间相匹配，不会对公司的流动性造成影响。 三、外汇套期保值的可行性分析 公司产品需要出口海外市场，同时公司需要从海外进口原材料及设备。受国 际政治、经济不确定因素影响，外汇市场波动较为频繁，公司经营不确定因素增 加。为防范外汇市场风险，公司有必要根据具体情况，适度开展外汇套期保值业 务。公司开展的外汇套期保值业务与公司业务紧密相关，基于公司外汇资产、负 债状况及外汇收支业务情况，能 ...