宁波博汇化工科技股份有限公司 非经营性资金占用及其他关联资金往来情况 的专项报告 2023 年度 关于宁波博汇化工科技股份有限公司 非经营性资金占用及其他关联资金往来情况 的专项报告 信会师报字[2024]第 ZF10593 号 宁波博汇化工科技股份有限公司全体股东： 我们审计了宁波博汇化工科技股份有限公司(以下简称"博汇股 份")2023 年度的财务报表，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、合并及母公司所有者权益变动表和相关财务报表附注，并于 2024 年 4 月 26 日出具了报告号为信会师报字[2024]第 ZF10591 号的 无保留意见审计报告。 博汇股份管理层根据中国证券监督管理委员会《上市公司监管指 引第 8 号——上市公司资金往来、对外担保的监管要求》（证监会公 告〔2022〕26 号）和《深圳证券交易所创业板上市公司自律监管指 南第 1 号——业务办理》的相关规定编制了后附的 2022 年度非经营 性资金占用及其他关联资金往来情况汇总表（以下简称"汇总表"）。 编制汇总表并确保其真实、准确、合法和完整是 ...

宁波博汇化工科技股份有限公司 2023 年度董事会工作报告 2023 年度，宁波博汇化工科技股份有限公司（以下简称"公司"）董事会严 格按照《公司法》《证券法》《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》等法律法规 以及《公司章程》《董事会议事规则》等规章制度的规定，积极开展董事会各项 工作。全体董事本着对公司和全体股东负责的态度，勤勉尽责履行职责和义务， 保障公司规范运作，促进公司持续、健康、稳定的发展，切实维护公司和全体股 东的利益。现将董事会 2023 年主要工作情况报告如下： 一、2023 年度公司经营情况 2023 年，公司实现营业收入 277,775.60 万元，同比下降 6.32%；受公司收到 《税务事项通知书》的影响，基于谨慎性原则本年度财务报表按《税务事项通知 书》要求进行相关账务处理，归属于上市公司股东的净利润-20,294.96 万元，同 比下降 233.72%；截至 2023 年末，公司总资产 211,119.92 万元，同比下降 7.02%； 净资产 72,885.33 万元，同比下降 27.25%；实现每股收益-0 ...

光大证券股份有限公司 | 关联交易 | 关 联 | 关联交易 | 关联交易 | 合同签订金额 或预计金额 | | 截至披露日已 发生金额（万 | 上年发生金 | | --- | --- | --- | --- | --- | --- | --- | --- | | 类别 | | 内容 | 定价原则 | | | | 额（万元） | | | 方 | | | （万元） | | 元） | | | 接受关联 | 文魁 | 物业、食 | 市场价 | | | | | | 方提供的 | 集团 | 堂等服务 | 格、协商 | | 260 | 43.48 | 112.71 | | 劳务 | | 费 | 方式 | | | | | | 向关联方 | 正博 | | 市场价 | | | | | | 采购产品、 | | 水电费 | 格、协商 | | 80 | 11.76 | 41.67 | | 商品 | 电子 | | 方式 | | | | | | 向关联方 | 正博 | | 市场价 | | | | | | | | 房屋租赁 | 格、协商 | | 300 | 77.77 | 213.66 | | 租赁 | 电子 | | | | | | | ...

公司开展商品期货套期保值业务动用的保证金和权利金额度在任意时点不 超过 3,000 万美元，任意时点累计合约金额不超过 12,000 万美元。上述额度期限 为自股东大会审议通过之日起不超过 12 个月，在审批期限内可循环滚动使用。 为借助期货市场的风险对冲功能，降低商品价格波动给公司经营带来的不利 影响，有效规避生产经营活动中因原材料和产品价格波动带来的风险，公司根据 具体情况开展商品期货套期保值业务，实现公司稳健经营目标。 二、预计开展的商品期货套期保值业务基本情况 （一）交易金额及期限 宁波博汇化工科技股份有限公司 开展商品期货套期保值业务的可行性分析报告 一、开展商品期货套期保值业务的目的 三、开展商品期货套期保值业务的必要性和可行性 公司开展商品期货套期保值业务是在满足日常经营性资金需求、不影响正常 经营活动并有效控制风险的前提下实施的，与公司日常经营需求相匹配，不存在 投机性操作，亦不涉及使用募集资金。 四、商品期货套期保值业务的风险分析及风控措施 （一）风险分析 1、市场波动风险：期货行情变动较大，可能产生价格波动风险，造成期货 交易的损失。 2、内部控制风险：商品期货套期保值业务专业性较强，复杂 ...

| 证券代码：300839 | 证券简称：博汇股份 公告编号：2024-038 | | --- | --- | | 债券代码：123156 | 债券简称：博汇转债 | 宁波博汇化工科技股份有限公司 关于开展外汇金融衍生品业务的公告 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。 重要内容提示： 1、交易目的：为了降低公司生产经营过程销售商品和采购原材料中汇率波动对 公司经营的影响，规避业务风险，增强公司财务稳健性。 2、交易方式：公司拟开展的外汇金融衍生品业务的交易对手方为经营稳健、资 信良好、具有外汇金融衍生品交易业务经营资格的金融机构。交易品种包括远期结 售汇、人民币和其他外汇的掉期业务、外汇买卖、外汇掉期、外汇期权期货、利率 互换、利率掉期、利率期权等。 3、交易金额：公司拟开展最高额度不超过 8,000 万美元的金融衍生品业务，该 额度在审批期限内可循环滚动使用。 4、审议程序：本次开展外汇金融衍生品业务已经公司第四届董事会第十次会议 及第四届监事会第十次会议审议通过，尚需提交 2023 年度股东大会审议。 5、风险提示：公司开展外汇金融衍生品业务是为 ...

| 证券代码：300839 | 证券简称：博汇股份 | 公告编号：2024-045 | | --- | --- | --- | | 债券代码：123156 | 债券简称：博汇转债 | | 宁波博汇化工科技股份有限公司 性股票激励计划部分限制性股票的公告 关于调整 2023 年限制性股票激励计划相关事项并作废 2023 年限制 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。 宁波博汇化工科技股份有限公司（以下简称"公司"）2024年4月26日召开 的第四届董事会第十次会议审议通过了《关于调整公司2023年限制性股票激励 计划相关事项的议案》《关于作废2023年限制性股票激励计划部分限制性股票的 议案》，现将相关事项公告如下。 一、股权激励计划已履行的相关审批程序 1、2023 年 2 月 22 日，公司召开第四届董事会第二次会议和第四届监事会 第二次会议，审议通过了《关于公司<2023 年限制性股票激励计划（草案）>及 其摘要的议案》《关于公司<2023年限制性股票激励计划实施考核管理办法>的议 案》等议案，公司独立董事对本激励计划的相关事项发表了独立意见。 2 ...

宁波博汇化工科技股份有限公司董事会 董事会审计委员会关于会计师事务所 2023 年度履职情况评估 及履行监督职责情况的报告 宁波博汇化工科技股份有限公司（以下简称"公司"）董事会审计委员会根据 《公司法》《证券法》《上市公司治理准则》《国有企业、上市公司选聘会计师事 务所管理办法》《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》等法律法规、规范性文件以及《公司章程》《董事会审计委员会 工作细则》等规定和要求，本着勤勉尽责的原则，恪尽职守，认真履职。现将董 事会审计委员会对会计师事务所 2023 年度履职评估及履行监督职责的情况汇报 如下： 一、2023 年年审会计师事务所基本情况 （一）会计师事务所基本情况 （二）聘任会计师事务所履行的程序 截至 2023 年末，立信拥有合伙人 278 名、注册会计师 2,533 名、从业人员 总数 10,730 名，签署过证券服务业务审计报告的注册会计师人数 693 名。 公司第四届董事会第五次会议及 2023 年第三次临时股东大会审议通过了 《关于选聘 2023 年度审计机构的议案》，同意选聘立信会计师事务所（特殊普通 合伙）为公司 2023 ...

Financial Performance - The company reported a plan not to distribute cash dividends or issue bonus shares for the fiscal year 2023[6]. - The financial report for the fiscal year 2023 is confirmed to be true, accurate, and complete by the company's management[4]. - The company has not provided specific earnings forecasts for future years, highlighting the uncertainty of achieving planned strategies due to market conditions[4]. - The company's operating revenue for 2023 was ¥2,777,755,980.97, a decrease of 6.32% compared to ¥2,965,214,884.79 in 2022[22]. - The net profit attributable to shareholders was -¥202,949,623.99, representing a decline of 233.72% from ¥151,769,151.37 in the previous year[22]. - The net cash flow from operating activities increased by 249.76% to ¥429,264,220.35, up from ¥122,732,527.79 in 2022[22]. - The total assets at the end of 2023 were ¥2,111,199,206.57, down 7.02% from ¥2,270,480,194.19 at the end of 2022[22]. - The net assets attributable to shareholders decreased by 27.25% to ¥728,853,338.54 from ¥1,001,901,345.62 in 2022[22]. - The company reported a basic earnings per share of -¥0.83, a decrease of 233.87% from ¥0.62 in 2022[22]. - The weighted average return on equity was -23.51%, down from 16.35% in the previous year, indicating a significant decline in profitability[22]. Tax Matters - The company is currently in active communication regarding a tax matter related to "heavy aromatic hydrocarbon derivatives," which may impact financial reporting[4]. - The company is actively communicating with tax authorities regarding a tax notification that may impact its financial statements[24]. - The company has received a tax notice requiring heavy aromatic hydrocarbon derivatives to be taxed as heavy aromatic hydrocarbons, leading to a significant financial impact[38]. - The company is actively communicating with tax authorities and has established a response team to address the tax notice and protect its interests[38]. - The company reported a significant impact on net profit due to a tax notification, resulting in a loss of ¥356,135,100[68]. Risk Management - The company emphasizes the importance of risk awareness for investors, particularly regarding raw material price fluctuations and changes in consumption tax policies[5]. - The company’s management has outlined various risks in the management discussion and analysis section of the report, including industry risks and potential business contraction[5]. - The company is facing uncertainties regarding its ability to continue as a going concern, as indicated by the negative net profits over the last three years[22]. - The company focuses on deep processing of fuel oil and aims to enhance quality and efficiency, achieving a "reduce oil and increase chemicals" strategy[35]. - The company faces risks from raw material price fluctuations, which could adversely affect production and operations[110]. - Changes in consumption tax policies may impact the company's profitability, particularly for heavy aromatic derivatives, potentially leading to losses in that business segment[111]. - The company is monitoring national consumption tax policy changes and adjusting its business structure to mitigate risks[112]. Research and Development - The company has a strong focus on R&D, with proprietary technologies in continuous production processes and innovative applications in environmental aromatic oils[40]. - The company has established multiple research and development platforms in collaboration with renowned universities to strengthen its innovation capabilities[44]. - The company has invested $20 million in upgrading its environmental protection facilities, aiming for a 30% reduction in emissions by 2025[115]. - Increased R&D investment will be directed towards technological innovation and collaboration with academic institutions to enhance product upgrades[109]. - The company is actively engaged in research and development to improve product offerings and maintain a competitive edge in the market[117]. Market Strategy - The company is expanding its product applications and market share in the high-end special oil market, responding to diverse consumer demands[36]. - The company plans to expand its market presence by launching two new products in Q3 2023, targeting a 15% increase in market share[115]. - The company plans to develop diversified application markets to increase market share and enhance product quality and value[106]. - The company is focusing on the development of new products, particularly in modified asphalt and heavy aromatics, to strengthen its market position[148]. - The company is actively exploring opportunities for market expansion both domestically and internationally[147]. Corporate Governance - The company emphasizes investor relations management, ensuring accurate and timely information disclosure to enhance investor confidence[122]. - The company adheres to legal and regulatory requirements, continuously improving its corporate governance structure and internal control systems[125]. - The board of directors consists of 7 members, including 3 independent directors, ensuring compliance with relevant laws and regulations[127]. - The company has established a governance structure based on the General Meeting of Shareholders, Board of Directors, and specialized committees, ensuring clear responsibilities and effective checks and balances[177]. - The company has a Supervisory Board consisting of 3 members, including 1 employee representative, to oversee the actions of directors and senior management[178]. Environmental Compliance - The company strictly adheres to multiple environmental protection laws and standards, including the Environmental Protection Law of the People's Republic of China and various pollution discharge standards[193]. - The company has a valid pollution discharge permit for its Tai Xing Road plant effective from January 1, 2021, to December 31, 2025[193]. - The company has implemented various strategies to enhance its environmental management and reduce pollution discharge across its operations[193]. - The company was recognized as a national green factory in the 2023 National Green Manufacturing List by the Ministry of Industry and Information Technology[199]. - The company has conducted annual LDAR leak detection and repair work to minimize emissions[197]. Employee Management - The total number of employees at the end of the reporting period was 408, including 353 at the parent company and 55 at major subsidiaries[165]. - The company has established a competitive salary management system, ensuring overall salary levels are comparable to similar-sized enterprises[166]. - Employee compensation consists of salary, benefits, performance rewards, and year-end bonuses, with different structures for various job levels[166]. - The company has conducted various employee training programs to enhance skills and ensure operational efficiency in line with industry standards[167]. - The company has established a comprehensive employee training plan to improve professional knowledge and innovation capabilities across all levels[167]. Shareholder Engagement - The company emphasizes shareholder rights protection, ensuring equal rights for all shareholders according to the company’s articles of association[200]. - The company actively engages with investors through various communication channels, enhancing transparency and credibility[200]. - The company has implemented a cash dividend policy to ensure reasonable returns for shareholders[200]. - The company has approved a capital reserve transfer plan, distributing 4 additional shares for every 10 shares held, effective from May 19, 2023[168]. - The company has not proposed any cash dividend distribution or stock bonus for the current reporting period despite having positive distributable profits[171].

光大证券股份有限公司 关于宁波博汇化工科技股份有限公司 一、证券与衍生品投资审议批准情况 2023 年度证券与衍生品投资情况报告的核查意见 光大证券股份有限公司（以下简称"光大证券"或"保荐机构"）作为宁波 博汇化工科技股份有限公司（以下简称"博汇股份"或"公司"）持续督导的保 荐机构，根据《证券发行上市保荐业务管理办法》《深圳证券交易所创业板上市 公司自律监管指南第 1 号——业务办理》《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、法规和规范性文件的规定， 就博汇股份及其子公司 2023 年度证券与衍生品投资情况进行审慎核查，核查情 况及具体核查意见如下: （一）商品期货套期保值 公司于 2023 年 4 月 14 日召开第四届董事会第四次会议和第四届监事会第 四次会议、2023 年 5 月 9 日召开 2022 年度股东大会，审议通过了《关于开展商 品期货套期保值业务的议案》，同意公司（含全资子公司）使用自有资金开展金 额不超过人民币 5 亿元的商品期货套期保值业务，期限自 2022 年度股东大会审 议通过之日起至 2023 年度股东大会召开之日止，期间可循环滚动 ...

宁波博汇化工科技股份有限公司 2023 年度独立董事述职报告 各位股东及股东代理人： 本人作为宁波博汇化工科技股份有限公司（以下简称"公司"）的独立董事， 2023 年度严格按照《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》《上市公司治理准则》《上市公司独 立董事管理办法》等法律、法规、规范性文件和《公司章程》《独立董事工作细 则》等规定，忠实履行独立董事的职责，积极出席公司相关会议，认真审议董事 会各项议案，参与公司经营发展的讨论，对公司相关事项发表了公正、客观的独 立意见，充分发挥独立董事的独立作用，切实维护了公司的规范化运作及股东的 整体利益。现将本人 2023 年度履行职责情况报告如下： 一、独立董事基本情况 本人董向阳，男，1970 年 10 月出生，中国国籍，无境外永久居住权。毕业 于浙江大学，硕士学位。历任华锦建设股份有限公司副总经理；浙江欧文控股有 限公司财务资金部总经理；世纪华丰控股有限公司总会计师；宁波荣山新型材料 有限公司财务总监兼董事会秘书；宁波乐惠国际工程装备股份有限公司财务总 监、董事会秘书。现任宁波乐惠国际工程装备股份有限公司副总 ...