容诚专字[2024]230Z1524 号 容诚会计师事务所(特殊普通合伙) 中国·北京 2023 年度会计差错更正 专项说明的鉴证报告 安徽艾可蓝环保股份有限公司 目 录 | 序号 | 内 | 容 页码 | | --- | --- | --- | | 1 | 关于安徽艾可蓝环保股份有限公司 | 年度会计 2023 1-3 | | | 差错更正专项说明的鉴证报告 | | | 2 | 安徽艾可蓝环保股份有限公司 2023 | 年度会计差错 4-5 | | | 更正专项说明 | | 容诚会计师事务所（特殊普通合伙） 总所：北京市西城区阜成门外大街 22 号 外经贸大厦 15 层 / 922-926 (100037) TEL:010-6600 1391 FAX:010-6600 1392 E-mail:bj@rsmchina.com.cn https://www.rsm.global/china/ 关于安徽艾可蓝环保股份有限公司 按照《企业会计准则第 28 号——会计政策、会计估计变更和差错更正》、中 国证券监督管理委员会《公开发行证券的公司信息披露编报规则第 19 号——财务 信息的更正及相关披露》的相关规定编制专 ...

本资产评估报告依据中国资产评估准则编制 安徽艾可蓝环保股份有限公司拟对 并购 ActBlue France SAS 所形成的 商誉进行减值测试涉及的资产组可收回金额 资产评估报告 中水致远评报字[2024]第 020247 号 中水致远资产评估有限公司 二Ｏ二四年四月二十日 | 目 录 | 1 | | --- | --- | | 声 明 | 2 | | 摘 要 | 3 | | 正 文 | 5 | | 一、委托人和其他资产评估报告使用人 | 5 | | 二、评估目的 | 8 | | 三、评估对象和评估范围 | 8 | | 四、价值类型及其定义 | 10 | | 五、评估基准日 | 10 | | 六、评估依据 | 10 | | 七、评估方法 | 13 | | 八、评估程序实施过程和情况 | 16 | | 九、评估假设 | 18 | | 十、评估结论 | 19 | | 十一、特别事项说明 | 19 | | 十二、资产评估报告使用限制说明 | 21 | | 十三、资产评估报告日 | 21 | | 资产评估报告附件 | 22 | 安徽艾可蓝环保股份有限公司拟对并购 ActBlue France SAS 所形成的商誉进行 ...

证券代码：300816 证券简称：艾可蓝 公告编号：2024-024 安徽艾可蓝环保股份有限公司 关于开展以套期保值为目的的金融衍生品交易业务的公告 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。 重要内容提示： 1、投资目的：随着安徽艾可蓝环保股份有限公司（以下简称"公司"）全 球化业务的拓展，公司及子公司持续持有数额较大的外币资产，为有效规避公司 开展海外业务和外币借款过程中的汇率、利率波动风险，合理控制汇兑风险对公 司经营业绩的影响，公司拟开展金融衍生品交易业务。 2、投资品种：公司拟开展的金融衍生品交易业务包括但不限于远期结售汇、 期权、远期外汇买卖、掉期（包括货币掉期和利率掉期）、货币互换业务及上述 产品的组合等。 3、投资金额：公司拟开展总额度不超过 10,000 万元人民币或等值外币（含 前述投资的收益进行再投资的相关金额）以套期保值为目的的金融衍生品交易业 务，在该额度内可循环操作，有效期自本次董事会审议通过之日起 12 个月，并 由公司管理层在上述授权范围内具体实施。 4、审议程序：公司于 2024 年 4 月 23 日召开第三届董事会第十三 ...

2023 年 10 月 25 日，财政部颁布了《企业会计准则解释第 17 号》（财会〔2023〕 21 号），规定"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"和"关于售后租回交易的会计处理"的内容自 2024 年 1 月 1 日起施行。 证券代码：300816 证券简称：艾可蓝 公告编号：2024-022 安徽艾可蓝环保股份有限公司 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。 特别提示： 安徽艾可蓝环保股份有限公司（以下简称"公司"）根据财政部颁布的《企 业会计准则解释第 17 号》变更相应的会计政策。本次会计政策变更是公司根据 法律法规和国家统一的会计制度要求进行，根据《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》有关规定，无需提交公司董事会和 股东大会审议批准。本次会计政策变更不会对公司当期的财务状况、经营成果和 现金流量产生重大影响。 一、本次会计政策变更原因 （一）变更原因及日期 本次会计政策变更是公司根据财政部相关规定和要求进行的变更，符合相关 法律法规的规定，执行变更后的 ...

安徽艾可蓝环保股份有限公司 2023 年度监事会工作报告 2023 年，公司监事会根据《公司法》、《公司章程》、《监事会议事规则》等 有关规定，本着对公司和全体股东负责的态度，认真履行监督职责，列席公司董 事会会议、股东大会会议，参与了公司重大经营决策的讨论，并对公司财务状况、 经营情况、高级管理人员履职情况进行了监督，维护了公司和股东的合法权益。 现将监事会 2023 年主要工作及 2024 年的工作计划报告如下： 一、监事会召开情况 报告期内，公司共召开三次监事会，会议的召集程序、召开程序、出席会议 人员资格及表决程序均符合《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》等法律、法规、规范性文件和《公司章程》 的规定。会议情况及决议内容如下： 1、2023 年 4 月 26 日，第三届监事会第九次会议在公司第二会议室以现场 和通讯相结合的方式召开，应到监事 3 人，实到监事 3 人，符合《公司法》和《公 司章程》的有关规定，会议由监事会主席秦亮先生主持，审议通过了《公司 2022 年年度报告》及其摘要、《公司 2023 年第一季度报告》、《公司 2022 年度监事会 ...

Financial Performance - The company's operating revenue for Q3 2023 was CNY 240,217,647.94, representing a 33.06% increase year-over-year[5]. - The net profit attributable to shareholders for Q3 2023 was CNY 726,426.42, a significant increase of 118.39% compared to the same period last year[5]. - The net profit attributable to shareholders after deducting non-recurring gains and losses was CNY -12,082,449.77, a decrease of 30.00% year-over-year[5]. - Total operating revenue for Q3 2023 reached CNY 751,254,225.02, an increase of 21.9% compared to CNY 616,396,500.99 in Q3 2022[20]. - Total operating costs for Q3 2023 were CNY 760,058,705.77, up from CNY 623,647,955.40 in the same period last year, reflecting a year-over-year increase of 21.8%[20]. - Net profit for Q3 2023 was CNY 17,548,418.81, slightly up from CNY 17,285,952.84 in Q3 2022, indicating a growth of 1.5%[21]. - Basic earnings per share for Q3 2023 were CNY 0.20, compared to CNY 0.23 in Q3 2022, reflecting a decline of 13.0%[21]. - The company reported an investment income of CNY 4,348,374.64 for Q3 2023, down from CNY 15,441,726.52 in the same period last year, a decrease of 71.8%[21]. - Research and development expenses for Q3 2023 were CNY 38,633,049.15, a decrease from CNY 44,931,986.48 in Q3 2022, indicating a reduction of 14.0%[20]. Assets and Liabilities - The total assets at the end of Q3 2023 amounted to CNY 1,870,514,725.68, reflecting a 3.27% increase from the end of the previous year[5]. - The company's total assets as of Q3 2023 amounted to CNY 1,870,514,725.68, compared to CNY 1,811,281,622.66 at the end of Q3 2022, representing a growth of 3.3%[18]. - Total liabilities increased to CNY 1,049,540,080.09 in Q3 2023 from CNY 1,009,700,705.29 in Q3 2022, marking a rise of 3.9%[18]. - The company’s total non-current assets increased to CNY 525,979,145.43 in Q3 2023 from CNY 461,131,139.27 in Q3 2022, representing a growth of 14.1%[18]. Cash Flow - The net cash flow from operating activities for the year-to-date was CNY -96,148,216.04, a decline of 234.93% compared to the same period last year[5]. - The company's cash flow from operating activities for Q3 2023 was CNY 443,159,132.25, down from CNY 567,280,821.52 in Q3 2022, a decrease of 21.9%[23]. - The total cash inflow from operating activities was 490,742,506.63 CNY, down from 613,649,381.83 CNY year-over-year[24]. - The total cash inflow from investment activities was 383,863,369.65 CNY, while cash outflow was 362,194,466.19 CNY, resulting in a net cash flow of 21,668,903.46 CNY[24]. - Cash inflow from financing activities amounted to 357,109,714.15 CNY, with cash outflow of 308,092,641.16 CNY, leading to a net cash flow of 49,017,072.99 CNY[24]. - The net increase in cash and cash equivalents was -20,583,111.74 CNY, down from -89,223,244.51 CNY in the same period last year[25]. - The ending balance of cash and cash equivalents was 86,704,269.54 CNY, compared to 141,850,664.61 CNY at the end of the previous year[25]. - Cash and cash equivalents as of September 30, 2023, amount to ¥119,772,513.94, down from ¥203,295,578.26 at the beginning of the year[16]. Shareholder Information - Total number of common shareholders at the end of the reporting period is 10,569[12]. - Liu Yi holds 38.89% of shares, totaling 31,108,572 shares, with 5,300,000 shares pledged[12]. - Zhu Qing holds 13.83% of shares, totaling 11,067,924 shares[12]. - Total restricted shares at the beginning of the period were 32,781,572, with 24,211,429 shares released during the period[14]. - No significant changes in the top ten shareholders' financing and securities business were reported[12]. Other Financial Metrics - The weighted average return on net assets was 0.14% for Q3 2023, down by 0.61% compared to the previous year[5]. - The company experienced a 145.16% increase in prepayments, attributed to increased purchases of materials and project prepayments[8]. - The company reported a 272.80% increase in financial expenses due to rising loan interest and exchange rate fluctuations[9]. - The investment income decreased by 71.84% due to a decline in investment returns and scale[9]. - Accounts receivable increased to ¥234,850,754.75 from ¥182,645,471.39 at the beginning of the year, representing a growth of approximately 28.6%[16]. - Inventory as of September 30, 2023, is ¥310,239,034.85, up from ¥276,567,540.46 at the beginning of the year[16]. - The company has a total of 401,025,445.30 in trading financial assets as of September 30, 2023[16]. Future Outlook - The company plans to continue expanding its market presence and developing new technologies[14]. Audit Status - The report for the third quarter was not audited[26].

证券代码：300816 证券简称：艾可蓝 公告编号：2024-018 安徽艾可蓝环保股份有限公司 2023 年度募集资金存放与使用情况的专项报告 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。 根据《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》、《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》、《深圳证券交易所创业板上市公司自律监管指南第 2 号—公告格式》等有关 规定，安徽艾可蓝环保股份有限公司（以下简称"公司"）董事会编制了《2023 年度募集资金存放与使用情况的专项报告》，具体内容如下： 一、募集资金基本情况 （一）实际募集资金金额、资金到账时间 经中国证券监督管理委员会《关于核准安徽艾可蓝环保股份有限公司首次公 开发行股票的批复》（证监许可【2019】2388 号）核准，公司首次公开发行人民 币普通股（A 股）股票 2000 万股，每股面值人民币 1 元，每股发行价格为 20.28 元，募集资金总额为人民币 40,560.00 万元，扣除本次发行费用 4,042.08 万元（不 含税）后，实际募集资金净 ...

募集资金年度存放与使用情况鉴证报告 安徽艾可蓝环保股份有限公司 容诚专字[2024]230Z1451 号 容诚会计师事务所(特殊普通合伙) 中国·北京 目 录 | 序号 | 内 容 | 页码 | | --- | --- | --- | | 1 | 募集资金年度存放与使用情况鉴证报告 | 1-3 | | 2 | 募集资金年度存放与使用情况专项报告 | 4-6 | 容诚专字[2024]230Z1451 号 安徽艾可蓝环保股份有限公司全体股东： 我们审核了后附的安徽艾可蓝环保股份有限公司（以下简称艾可蓝）董事会 编制的 2023 年度《关于募集资金年度存放与使用情况的专项报告》。 一、 对报告使用者和使用目的的限定 本鉴证报告仅供艾可蓝年度报告披露之目的使用，不得用作任何其他目的。 我们同意将本鉴证报告作为艾可蓝年度报告必备的文件，随其他文件一起报送并 对外披露。 二、 董事会的责任 按照中国证券监督管理委员会《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》、深圳证券交易所《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》及《深圳证券交易所创业板上市 公司自律监管指 ...

Financial Performance - The company's revenue for Q3 2021 reached ¥211,279,561.30, representing a 44.55% increase compared to the same period last year[4] - Net profit attributable to shareholders decreased by 77.92% to ¥6,457,239.00, while the net profit after deducting non-recurring gains and losses fell by 92.55% to ¥1,944,511.94[4] - Total operating revenue for Q3 2021 reached ¥600,273,888.75, an increase of 34.5% compared to ¥445,799,431.87 in the same period last year[21] - Net profit for Q3 2021 was ¥53,656,529.76, a decrease of 39.4% from ¥88,358,171.28 in Q3 2020[22] - Basic and diluted earnings per share were both ¥0.70, down from ¥1.11 in the previous year[23] Assets and Liabilities - Total assets increased by 42.51% to ¥1,630,695,131.73, and equity attributable to shareholders rose by 4.76% to ¥805,755,947.41[4] - The total assets of the company reached ¥1,630,695,131.73, up from ¥1,144,278,247.98 year-on-year[20] - Total liabilities increased to ¥817,846,396.67, compared to ¥374,706,042.69 in the same period last year[20] - Short-term borrowings rose to ¥269,936,938.69, compared to ¥86,772,197.27 in the previous year, indicating increased leverage[20] Cash Flow - The company reported a significant increase in cash flow from operating activities, with a net cash flow of -¥44,937,656.82, reflecting a 28.27% improvement year-to-date[4] - Cash inflow from operating activities totaled ¥488,152,560.83, compared to ¥245,243,859.82 in the same quarter last year, reflecting a significant increase[25] - The net cash flow from operating activities was -44,937,656.82 CNY, an improvement from -62,649,976.91 CNY in the previous year[26] - Total cash inflow from investment activities was 846,919,181.58 CNY, compared to 304,444,185.92 CNY in the same period last year[26] - Cash inflow from financing activities totaled 396,897,447.60 CNY, down from 489,954,206.03 CNY year-over-year[26] Expenses - The gross profit margin for the new National VI diesel engine after-treatment products remains low due to high raw material costs and the short time in the market[10] - Research and development expenses increased by 53.27% due to higher material and testing costs for National VI and non-road National IV products[10] - The company experienced a 120.44% rise in management expenses attributed to acquisition consulting fees and product modification costs[10] - Research and development expenses for the quarter were ¥36,914,534.50, an increase of 53.4% from ¥24,084,324.85 in the previous year[22] Shareholder Information - The total number of common shareholders at the end of the reporting period is 7,215[13] - Liu Yi holds 40.39% of shares, totaling 32,308,572 shares, with 1,320,000 shares pledged[13] Acquisitions and Investments - The acquisition of ActBlue France SAS contributed to significant changes in various financial metrics, including a 100% increase in goodwill[8] - The company completed the acquisition of 100% equity and other assets of Vitesco Technologies Faulquemont SAS for a total of €13.458333 million and ¥6.037997 million[14] - The company’s goodwill stands at ¥33,855,744.33, indicating ongoing investments in growth[18] Current Assets - As of September 30, 2021, total current assets amount to ¥1,400,028,066.68, an increase from ¥1,036,204,696.36 at the end of 2020[18] - Cash and cash equivalents increased to ¥246,180,507.36 from ¥177,859,777.24 year-over-year[18] - Inventory increased to ¥232,377,285.13 from ¥143,782,567.51 year-over-year[18] - Non-current assets include fixed assets valued at ¥109,373,698.88, up from ¥81,766,995.24 year-over-year[18] - The company reported a significant increase in trading financial assets to ¥170,000,000.00 from ¥80,888,216.44 year-over-year[18] Other Financial Metrics - The company paid 41,947,226.84 CNY in cash to employees, an increase from 28,068,163.75 CNY in the previous year[26] - The company reported a total cash outflow from operating activities of 533,090,217.65 CNY, compared to 307,893,836.73 CNY in the previous year[26] - The company received 835,000,000.00 CNY from the recovery of investments, significantly higher than 300,000,000.00 CNY in the previous year[26] - The company did not undergo an audit for the third quarter report[27]

安徽艾可蓝环保股份有限公司 董事会秘书工作细则 第一章 总则 第一条 为规范安徽艾可蓝环保股份有限公司（以下简称"公司"）董事会秘 书的行为，明确董事会秘书的职责权限，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》（以下简称"《证券法》"）、《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 2号—创业板上市公司规范运作》等有关法律法规和深圳证券交易所（以下简称 "深交所"）业务规则以及《《安徽艾可蓝环保股份有限公司章程》（以下简称"《《公 司章程》"）及其他有关规定，制定本细则。 第二条 公司设董事会秘书1名。董事会秘书为公司的高级管理人员，对公司 和董事会负责。法律、法规及公司章程对公司高级管理人员的有关规定，适用于 董事会秘书 董事会秘书是公司与深交所之间的指定联络人。公司应当设立由董事会秘书 负责管理的信息披露事务部门。 第二章 任职资格 第三条 董事会秘书的任职资格： （四）最近36个月受到交易所公开谴责或者三次以上通报批评的； （五）公司聘请的会计师事务所的注册会计师和律师事务所的律师； （六）本公司现任监事； （七）交易所认定不适合 ...