RSM 容诚 审计报告 昆山佰奥智能装备股份有限公司 容诚审字[2024]518Z0392 号 容诚会计师事务所(特殊普通合伙) 中国 · 北京 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://ac.mof.gov.cn）"进行查 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:// //ac.moc.gov.cn）"进行查询 录 | 序号 | 内 容 | 页码 | | --- | --- | --- | | 1 | 审计报告 | 1 - 7 | | 2 | 合并资产负债表 | 8 | | 3 | 合并利润表 | 9 | | 4 | 合并现金流量表 | 10 | | 5 | 合并所有者权益变动表 | 11 - 12 | | 6 | 母公司资产负债表 | 13 | | 7 | 母公司利润表 | 14 | | 8 | 母公司现金流量表 | ા ર | | 9 | 母公司所有者权益变动表 | 16 - 17 | | 10 | 财务报表附注 | 18 - 121 | 审计报告 容诚审字[2024]518Z0392 号 昆山佰奥智能装备股份有限公司全体股东; 一、审计意见 我 ...

Financial Performance - The company achieved an operating revenue of 568.8 million RMB in 2023, representing a year-on-year growth of 13.88%[3] - The net profit for the period was negative, primarily due to changes in end-customer demand and the termination of some orders, leading to a decline in overall gross margin[3] - The company's operating revenue for 2023 was ¥568,845,916.03, representing a 13.88% increase compared to ¥499,534,348.68 in 2022[25] - The net profit attributable to shareholders for 2023 was -¥13,603,827.58, an improvement of 71.42% from -¥47,604,273.81 in 2022[25] - The cash flow from operating activities for 2023 was -¥10,560,895.20, a significant decline of 144.22% compared to ¥23,884,900.27 in 2022[25] - The total assets at the end of 2023 amounted to ¥907,934,319.99, which is a 7.50% increase from ¥844,601,540.97 at the end of 2022[25] - The company’s net assets attributable to shareholders decreased by 2.51% to ¥528,029,675.52 at the end of 2023 from ¥541,633,503.10 at the end of 2022[25] - The company’s revenue after deducting non-recurring gains and losses was ¥554,266,371.91 in 2023, compared to ¥471,257,160.03 in 2022[25] - The company reported a net profit attributable to shareholders of -¥17,838,441.50 in the fourth quarter, indicating challenges in profitability despite revenue growth[27] Strategic Initiatives - Significant investments were made in strategic product development in areas such as explosion-proof products and new energy, which have yet to contribute to revenue and profit[3] - The company continues to enrich its product categories and optimize its product structure as part of its strategic initiatives[3] - The company is focusing on strategic orders that require validation time before they can impact revenue and profit[3] - The company is focusing on the development of intelligent manufacturing as part of its strategy to align with national industrial policies and enhance its market position[35] - The company is actively participating in the development of advanced manufacturing clusters and digital transformation initiatives to enhance competitiveness[38] - The company is leveraging its existing technological foundation to innovate and adapt to the challenges and opportunities in the new energy sector[45] Research and Development - The company has established a strong R&D department focused on technology development strategies, innovation, and talent cultivation to drive industrialization of technological achievements[67] - Research and development expenses for 2023 were ¥36,371,951.53, slightly down by 0.77% from ¥36,653,453.56 in 2022[104] - The number of R&D personnel increased to 273 in 2023, representing 34.34% of the total workforce, up from 29.88% in 2022[107] - The company is investing in R&D for technologies such as machine vision, intelligent control, and new energy materials to enhance market competitiveness[144] Market Trends and Opportunities - By 2025, it is projected that the sales volume of new energy vehicles will account for approximately 20% of total vehicle sales, increasing to 40% by 2030, and over 50% by 2035[45] - The company is positioned to benefit from the growing demand for new energy and new energy vehicles, which is expected to drive rapid growth in upstream industries[42] - The government aims to promote the digital transformation of traditional manufacturing, enhancing production efficiency and product quality through smart manufacturing technologies[40] - The company is expanding its business in charging infrastructure and core functional components for new energy vehicles, enhancing its core competitiveness and market share[51] Risk Factors - The company faces risks from macroeconomic fluctuations, particularly in the smart manufacturing equipment industry, which may lead to operational performance volatility[139] - High customer concentration poses a risk; any significant changes in major customers' purchasing behavior could adversely affect profitability[142] - There is a risk of accounts receivable collection due to potential deterioration in customer creditworthiness, which could affect operational efficiency[145] - Inventory management risks are present as the company scales operations; ineffective management could lead to increased inventory write-downs[146] Governance and Compliance - The company has established a robust governance structure in compliance with relevant laws and regulations to enhance operational standards[152] - The company ensures shareholder rights are protected by adhering to legal requirements during shareholder meetings and decision-making processes[153] - The board of directors consists of 9 members, including 3 independent directors, complying with legal and regulatory requirements[154] - The company adheres to strict information disclosure regulations, ensuring timely and accurate communication with investors[157] Employee and Compensation - The total number of employees at the end of the reporting period is 795, with 319 in the parent company and 476 in major subsidiaries[193] - The company plans to provide competitive and fair compensation structures to retain key talents and enhance core competitiveness[194] - The total remuneration for directors, supervisors, and senior management amounted to 7.93 million yuan during the reporting period[182] - The company has a training plan for new and existing employees to improve knowledge and market understanding[196]

证券代码：300836 证券简称：佰奥智能 公告编号：2024-021 昆山佰奥智能装备股份有限公司 关于公司及子公司 2024 年度向金融机构申请授信额度的议案 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。 2024 年 4 月 22 日 为满足公司生产经营需要，综合考虑公司资金安排，公司及子公司拟向金融 机构申请不超过人民币 10 亿元的综合授信额度，包括短期流动资金贷款、项目 贷款、银行承兑汇票、商业承兑汇票、保函、信用证等形式。 前述授信额度以相关银行等机构实际审批的最终授信额度为准，具体融资金 额视公司实际经营情况需求决定，无需再逐笔形成决议。授信期限内，授信额度 可循环使用。 为提高工作效率，保证融资业务办理手续的及时性，提请股东大会授权董事 会2024年在不超过人民币10亿元的综合授信额度内自行决定并办理贷款具体事 宜，包括但不限于贷款银行、贷款金额、贷款期限、贷款形式、贷款利率等。就 单笔贷款额度不超过 10 亿元的贷款事项（涉及关联关系除外）无需单独召开董 事会或股东大会审议并作出决议，并由公司经营管理层在授权范围内，根据《公 司法》和《公 ...

2023 年度独立董事述职报告 （夏先锋） 昆山佰奥智能装备股份有限公司 尊敬的各位股东及股东代表： 本人经昆山佰奥智能装备股份有限公司（以下简称"公司"）股东大会选举 担任公司独立董事。2023 年度，本人严格按照《中华人民共和国公司法》、《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》、《上市公司独立董事管理办法》等有关 法律法规以及公司《独立董事工作制度》的相关规定和要求，忠实勤勉地履行了 独立董事的职责，积极参加应出席的会议，认真审议各项议案，客观地发表自己 的观点，较好地发挥了独立董事的作用。现就本人 2023 年度履行独立董事职责 情况汇报如下： 一、独立董事的基本情况 作为公司独立董事，本人拥有符合工作要求的专业资质和能力，在从事的专 业领域积累了丰富的经验。本人工作履历、专业背景等情况如下： 夏先锋先生，会计专业研究生学历，中国注册会计师。曾任九江华浔会计师 事务所审计部审计助理，天衡会计师事务所审计部项目经理。现任天衡会计师事 务所合伙人、昆山佰奥智能装备股份有限公司独立董事。 2023 年度，本着勤勉尽责的态度，本人积极参 ...

证券代码：300836 证券简称：佰奥智能 公告编号：2024-028 昆山佰奥智能装备股份有限公司 关于 2024 年一季度计提及转回信用减值准备的公告 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。 一、本次计提及转回信用减值准备的情况概述 根据《企业会计准则》《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》及公司会计政策等相关要求，为更加真实、准确反映 公司截至 2024 年 3 月 31 日的财务状况及经营成果，基于谨慎性原则，公司及合 并范围内子公司对 2024 年 3 月 31 日的各类应收票据、应收账款、其他应收款、 存货、合同资产、长期股权投资、无形资产、商誉等相关资产进行全面清查和资 产减值测试后，2024 年第一季度整体转回各项资产减值准备 10,502,956.71 元， 具体情况如下： | 项目 | 2024 年第一季度计提及转回金额（元） | | --- | --- | | 应收账款减值准备 | 10,022,933.94 | | 其他应收款减值准备 | 502,488.20 | | 合同资产减值准备 | ...

昆山佰奥智能装备股份有限公司 第三届董事会第十三次会议决议公告 证券代码：300836 证券简称：佰奥智能 公告编号：2024-017 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。 一、董事会会议召开情况 1、昆山佰奥智能装备股份有限公司（以下简称"公司"）第三届董事会第 十三次会议于 2024 年 4 月 18 日以现场及通讯方式召开，公司于 2024 年 4 月 7 日通过电子邮件、电话方式通知了全体董事。 2、会议应出席董事 9 名，实际出席董事 9 名。其中董事史凤华女士、庄华 锋先生、独立董事刘军先生、原有学先生和夏先锋先生以通讯方式出席会议。 3、会议由公司董事长肖朝蓬先生召集主持，公司监事及高级管理人员列席 了会议。 4、本次董事会会议的召开符合《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》"）及《公司 章程》等相关法律法规的规定。 二、董事会会议审议情况 与会董事对本次会议需审议的议案进行了充分讨论，审议通过了以下议案： 1、审议通过《关于<2023 年年度报告>及其摘要的议案》 公司按照 ...

Financial Performance - The company's revenue for Q1 2024 was ¥67,829,632.23, representing a 3.06% increase compared to ¥65,814,315.28 in the same period last year[5]. - Net profit attributable to shareholders reached ¥16,299,324.06, a significant increase of 301.53% from ¥4,059,314.05 in the previous year[5]. - Basic and diluted earnings per share were both ¥0.2555, reflecting a 303.00% increase from ¥0.0634 in the previous year[5]. - Total operating revenue for Q1 2024 was CNY 67,829,632.23, an increase of 3.07% compared to CNY 65,814,315.28 in Q1 2023[19]. - Net profit for Q1 2024 reached CNY 16,239,701.81, a significant increase from CNY 3,884,968.61 in the same period last year, marking a growth of 317.06%[20]. - Earnings per share (EPS) for Q1 2024 was CNY 0.2555, compared to CNY 0.0634 in Q1 2023, reflecting a growth of 303.14%[21]. Cash Flow and Liquidity - The net cash flow from operating activities was ¥116,797,323.08, marking a 415.54% improvement from a negative cash flow of -¥37,015,430.19 in the same period last year[5]. - Cash flow from operating activities generated a net inflow of CNY 116,797,323.08, a turnaround from a net outflow of CNY 37,015,430.19 in the previous year[23]. - The ending balance of cash and cash equivalents was 161,259,907.53 CNY, significantly higher than 27,698,041.99 CNY in the previous period, indicating a strong liquidity position[24]. - The company reported a cash inflow from investment activities of 39,524,880.40 CNY, compared to 25,028,685.97 CNY previously, showing an increase in cash generated from investments[24]. - The cash outflow for investment activities totaled 81,304,927.72 CNY, up from 51,443,265.25 CNY, indicating increased investment expenditures[24]. Assets and Liabilities - Total assets at the end of the reporting period were ¥934,063,797.09, a 2.88% increase from ¥907,934,319.99 at the end of the previous year[5]. - The total liabilities increased to CNY 404,953,655.83 from CNY 379,969,214.64, an increase of 6.06%[20]. - The total current liabilities increased slightly to CNY 364,218,958.33 from CNY 359,812,484.77, showing a marginal increase of approximately 1.1%[16]. - Long-term borrowings rose significantly to CNY 29,405,000.00 from CNY 9,215,000.00, representing an increase of about 219.5%[16]. - The company reported a total non-current asset value of CNY 219,337,497.85, a slight decrease from CNY 221,671,194.45, indicating a decline of approximately 1.5%[16]. Shareholder Information - The total number of ordinary shareholders at the end of the reporting period was 8,373[10]. - The largest shareholder, Xiao Zhaopeng, holds 25.09% of the shares, totaling 16,064,850 shares[10]. - The company is actively managing its shareholder structure, with significant holdings by major shareholders, including Xiao Zhaopeng with 4,016,213 shares, indicating a strong commitment from key investors[12]. Operational Efficiency - Total operating costs decreased to CNY 66,327,747.07 from CNY 68,734,908.64, representing a reduction of 3.06%[19]. - Research and development expenses decreased to CNY 4,905,978.77 from CNY 7,964,771.40, a reduction of 38.77%[19]. - The company reported an increase in other income to CNY 5,593,599.43 from CNY 4,803,030.84, an increase of 16.49%[19]. Future Outlook - The company plans to continue focusing on market expansion and new product development to sustain growth momentum in the upcoming quarters[20]. - The company has adopted new accounting standards starting in 2024, which may impact future financial reporting[25]. - The company did not undergo an audit for the first quarter report, which may affect the perception of financial reliability[25].

昆山佰奥智能装备股份有限公司 关于 2023 年度计提资产减值准备的公告 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。 一、本次计提资产减值准备的情况概述 根据《企业会计准则》《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》及公司会计政策等相关要求，为更加真实、准确反映 公司截至 2023 年 12 月 31 日的财务状况及经营成果，基于谨慎性原则，公司及 合并范围内子公司对 2023 年末的各类资产进行了减值测试，对存在减值迹象的 资产计提了减值准备。 报告期内，公司计提的各项资产减值准备金额合计 18,267,595.81 元。具体 情况如下： 证券代码：300836 证券简称：佰奥智能 公告编号：2024-023 ①预期信用损失的计量 预期信用损失，是指以发生违约的风险为权重的金融工具信用损失的加权平 均值。信用损失，是指本公司按照原实际利率折现的、根据合同应收的所有合同 现金流量与预期收取的所有现金流量之间的差额，即全部现金短缺的现值。其中， 对于本公司购买或源生的已发生信用减值的金融资产，应按照该金融资产经信用 调整的实 ...

经核查独立董事刘军、夏先锋、原有学的任职经历以及签署的相关自查文件， 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公司担 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，因此，公司独立董事符合《上市公司独立董事管理办法》、 《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》中对独立董事独立性的相关要求。 昆山佰奥智能装备股份有限公司 董事会关于独立董事独立性自查情况的专项意见 根据证监会《上市公司独立董事管理办法》、《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》等要求，昆山佰奥智能装备股份有限公司（以下简称"公司"）董 事会，就公司在任独立董事刘军、夏先锋、原有学的独立性情况进行评估并出具 如下专项意见： 昆山佰奥智能装备股份有限公司董事会 2024 年 4 月 22 日 ...

1、昆山佰奥智能装备股份有限公司（以下简称"公司"）第三届监事会第 十一次会议于 2024 年 4 月 18 日以现场及通讯方式召开，公司于 2024 年 4 月 7 日通过电子邮件、电话方式通知了全体监事。 2、会议出席监事 3 名，实际出席监事 3 名。 3、会议由监事会主席张曙光先生召集主持。 证券代码：300836 证券简称：佰奥智能 公告编号：2024--018 昆山佰奥智能装备股份有限公司 第三届监事会第十一次会议决议公告 本公司及监事会全体成员保证信息披露内容的真实、准确和完整，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 4、本次监事会会议的召开符合《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》"）及《公司 章程》等相关法律法规的规定。 二、监事会会议审议情况 与会监事对本次会议需审议的议案进行了充分讨论，审议通过了以下议案： 1、审议通过《关于<2023 年年度报告>及其摘要的议案》 经审核，监事会认为：公司按照《公司法》《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 ...