| 证券代码：300872 | 证券简称：天阳科技 公告编号：2023-099 | | --- | --- | | 债券代码：123184 | 债券简称：天阳转债 | 天阳宏业科技股份有限公司 关于回购股份事项前十名股东和前十名无限售条件 股东持股情况的公告 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。 天阳宏业科技股份有限公司（以下简称"公司"）于 2023 年 11 月 3 日召开 第三届董事会第十四次会议，审议通过了《关于回购公司股份方案的议案》，同 意公司使用自有资金以集中竞价交易方式回购公司发行的人民币普通股（A 股）， 用于实施员工持股计划或股权激励。具体内容详见公司于 2023 年 11 月 3 日在中 国证监会指定创业板信息披露网站巨潮资讯网（http://www.cninfo.com.cn）披露 的《关于回购公司股份方案的公告》（公告编号：2023-097）。 根据《深圳证券交易所创业板股票上市规则》、《上市公司股份回购规则》、 《深圳证券交易所上市公司自律监管指引第 9 号——回购股份》等相关规定，现 将公司董事会公告回购股份决议的前一个 ...

| 证券代码：300872 | 证券简称：天阳科技 | 公告编号：2023-098 | | --- | --- | --- | | 债券代码：123184 | 债券简称：天阳转债 | | 天阳宏业科技股份有限公司 关于参与设立产业投资基金进展暨完成私募投资基金备案的 公告 本公司及董事会全体成员保证公告内容的真实、准确和完整，没有虚假记载、误 导性陈述或重大遗漏。 一、对外投资概述 天阳宏业科技股份有限公司（以下简称"天阳科技"或"公司"）于 2023 年 4 月 14 日召开公司总经理会议，会议审议通过了《关于参与设立产业基金的议案》，公司与 南京和润至成私募基金管理有限公司（以下简称"和润至成"）、北京首都在线科技股 份有限公司（以下简称"首都在线"）、北京安润时光咨询有限公司（以下简称"安润 时光"）共同签订了《合伙协议》，公司以自有资金认购和润至成发起设立的南京和润 数科创业投资合伙企业（有限合伙）（以下简称"和润基金"）的基金份额。和润基金 总规模 10,005 万元，其中公司作为有限合伙人（LP）认购人民币 3,000 万元，具体内容 详见公司于 2023 年 4 月 15 日在巨潮资讯网（www ...

| 证券代码：300872 | 证券简称：天阳科技 | 公告编号：2023-097 | | --- | --- | --- | | 债券代码：123184 | 债券简称：天阳转债 | | 天阳宏业科技股份有限公司 关于回购公司股份方案的公告 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、拟回购股份的种类：公司发行的人民币普通股（A 股）。 2、 拟回购股份的用途：本次回购股份将全部用于员工持股计划或股权激励； 若公司未能在股份回购完成后的 36 个月内用于上述用途，未使用部分将予以注 销。如国家对相关政策作出调整，则相关回购方案按照调整后的政策实行。 3、拟回购股份价格区间：不超过人民币 20.14 元/股（含本数）。 4、拟回购股份的数量及占公司总股本的比例：按照本次回购金额上限人民 币 5,000 万元（含），回购价格上限 20.14 元/股进行测算，回购数量约为 2,482,621 股，回购股份比例约占公司目前总股本的 0.61%；按照本次回购金额下限人民币 3,000 万元（含），回购价格上限 20.14 元/股进行测算，回购数量 ...

| 证券代码：300872 | 证券简称：天阳科技 | 公告编号：2023-096 | | --- | --- | --- | | 债券代码：123184 | 债券简称：天阳转债 | | 天阳宏业科技股份有限公司 第三届董事会第十四次会议决议公告 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、董事会会议召开情况 天阳宏业科技股份有限公司（以下简称"公司"）第三届董事会第十四次会 议于 2023 年 11 月 3 日在公司会议室以现场结合通讯的方式召开。为保证公司董 事会顺利召开，会议通知已于 2023 年 10 月 27 日以通讯或书面方式送达各位董 事。公司部分监事和有关高级管理人员列席会议。会议应到董事 7 人，实到董事 7 人。会议由欧阳建平先生主持。会议召集和召开的程序符合《公司法》和《公 司章程》的有关规定。 二、董事会会议审议情况 （一）逐项审议并通过《关于回购公司股份方案的议案》 表决结果：7 票赞成、0 票反对、0 票弃权。 2、回购股份符合相关条件 公司本次回购符合《深圳证券交易所上市公司自律监管指引第 9 号——回购 股份》等规定的相 ...

经审议，我们认为：本次回购股份的方案符合《公司法》、《证券法》、《上 市公司股份回购规则》、《深圳证券交易所上市公司自律监管指引第 9 号——回购 股份》、《深圳证券交易所创业板股票上市规则》等有关法律法规以及《公司章程》 的有关规定，审议该事项的董事会审议程序合法、合规。 天阳宏业科技股份有限公司独立董事 关于第三届董事会第十四次会议相关事项的独立意见 根据《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》等相关法律法规、规章制度及天阳宏业科技股份有限公司（以下简称"公 司"）《公司章程》的有关规定，作为公司的独立董事，本着对公司、全体股东 和投资者负责的态度，我们仔细审阅了公司第三届董事会第十四次会议相关议案， 基于独立判断的立场，现发表如下独立意见： 一、关于回购公司股份方案的独立意见 2023 年 11 月 3 日 （本页无正文，为《天阳宏业科技股份有限公司独立董事关于第三届董事会 第十四次会议相关事项的独立意见》之签署页） 王立华 本次回购的股份拟用于实施员工持股计划或股权激励，有利于建立完善公司长 效激 ...

天阳宏业科技股份有限公司 简式权益变动报告书 上市公司名称：天阳宏业科技股份有限公司 股票上市地点：深圳证券交易所 股票简称： 天阳科技 股票代码：300872 信息披露义务人：李青 住所：北京市海淀区 通讯地址：北京市海淀区 股份变动性质： 股份减少（减持） 签署日期： 2023 年 10 月 30 日 1 三、依据《证券法》、《收购办法》的规定，本报告书已全面披露信息披露义 务人在天阳宏业科技股份有限公司（以下简称"公司"或"天阳科技"）中拥有权 益的股份变动情况。 截至本报告书签署之日，除本报告书披露的信息外，上述信息披露义务人没有 通过任何其他方式增加或减少其在天阳科技中拥有权益的股份。 四、本次权益变动是根据本报告所载明的资料进行的。除信息披露义务人外， 没有委托或者授权其他任何人提供未在本报告书列载的信息和对本报告书做出任何 解释或说明。 五、信息披露义务人承诺本报告不存在虚假记载、误导性陈述或重大遗漏，并 对其真实性、准确性和完整性承担个别和连带的法律责任。 2 | 目 录 | | --- | | 信息披露义务人声明 | 2 | | --- | --- | | 第一节 释义 | 4 | | 第二 ...

证券代码：300872 证券简称：天阳科技 公告编号：2023- 095债券代码:123184 债券简称:天阳转债 天阳宏业科技股份有限公司 关于持股 5%以上股东减持计划时间届满暨权益变动 的提示性公告 持股5%以上的股东李青保证向本公司提供的信息内容真实、准确、完整， 没有虚假记载、误导性陈述或者重大遗漏。 本公司及董事会全体成员保证公告内容与信息披露义务人提供的信息一 致。 特别提示： 1、天阳宏业科技股份有限公司（以下简称"公司"、"本公司"）于2023年 3月21日在巨潮资讯网（www.cninfo.com.cn）披露了《关于持股5%以上股东股份 减持计划的预披露公告》（公告编号：2023-019）；2023年3月31日及2023年6月 19日，公司在巨潮资讯网（www.cninfo.com.cn）披露了《关于持股5%以上股东减 持公司股份超过1%的公告》（公告编号：2023-028）、《关于持股5%以上股东减 持公司股份达到1%的公告》（2023-063）；2023年7月13日，公司在巨潮资讯网 （www.cninfo.com.cn）披露了《关于持股5%以上股东减持计划实施进展暨减持时 间过半的公 ...

| 证券代码：300872 | 证券简称：天阳科技 | 公告编号：2023-094 | | --- | --- | --- | | 债券代码：123184 | 债券简称：天阳转债 | | 天阳宏业科技股份有限公司 关于收到公司控股股东、实际控制人、董事长 提议公司回购股份的提示性公告 本公司及董事会全体委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。 天阳宏业科技股份有限公司（以下简称"公司"）于 2023 年 10 月 26 日收 到控股股东、实际控制人、董事长欧阳建平先生《关于提议天阳宏业科技股份有 限公司回购公司股份的函》，欧阳建平先生提议公司以自有资金通过深圳证券交 易所交易系统以集中竞价交易方式回购公司已发行的部分人民币普通股（A 股） 股票，具体内容如下： 一、提议人的基本情况及提议时间 1、提议人：公司控股股东、实际控制人、董事长欧阳建平先生 2、提议时间：2023 年 10 月 26 日 二、提议回购股份的原因和目的 基于对公司价值的认可和对公司未来发展的坚定信心，为维护广大投资者的 利益，增强投资者信心，建立完善公司长效激励机制，充分调动公司员工的积极 性，有效 ...

[Report Overview](index=1&type=section&id=%E6%8A%A5%E5%91%8A%E6%A6%82%E8%A7%88) [Important Notice](index=1&type=section&id=%E9%87%8D%E8%A6%81%E6%8F%90%E7%A4%BA) This report emphasizes the board of directors, supervisory board, and senior management's assurance of the quarterly report's truthfulness, accuracy, and completeness, along with statements from the company's head, chief accountant, and accounting department head regarding financial information authenticity - The board of directors, supervisory board, and their members, along with senior management, guarantee the quarterly report's truthfulness, accuracy, and completeness, free from false records, misleading statements, or major omissions, assuming individual and joint legal liabilities[3](index=3&type=chunk)[4](index=4&type=chunk) - The company's head, chief accountant, and head of the accounting department declare that the financial information in the quarterly report is true, accurate, and complete[4](index=4&type=chunk) [Audit Status](index=1&type=section&id=%E5%AE%A1%E8%AE%A1%E6%83%85%E5%86%B5) The company's Q3 2023 report remains unaudited - The third-quarter report is unaudited[5](index=5&type=chunk) [Key Financial Data](index=2&type=section&id=%E4%B8%80%E3%80%81%E4%B8%BB%E8%A6%81%E8%B4%A2%E5%8A%A1%E6%95%B0%E6%8D%AE) [Key Accounting Data and Financial Indicators](index=2&type=section&id=%EF%BC%88%E4%B8%80%EF%BC%89%20%E4%B8%BB%E8%A6%81%E4%BC%9A%E8%AE%A1%E6%95%B0%E6%8D%AE%E5%92%8C%E8%B4%A2%E5%8A%A1%E6%8C%87%E6%A0%87) The company's Q3 2023 operating revenue and net profit attributable to parent company shareholders significantly increased year-over-year, while non-recurring net profit substantially decreased; operating cash flow turned positive, and total assets and equity attributable to parent company shareholders grew, with prior-year data retrospectively adjusted due to accounting policy changes - The company retrospectively adjusted or restated prior-year accounting data due to changes in accounting policies[6](index=6&type=chunk) Key Financial Indicators for Q3 2023 (Adjusted) | Indicator | Current Period (Q3 2023) | YoY Change | Year-to-Date (YTD 2023) | YoY Change | | :--- | :--- | :--- | :--- | :--- | | Operating Revenue (Yuan) | **491.93 million** | 8.22% | **1.43 billion** | 5.80% | | Net Profit Attributable to Shareholders (Yuan) | **38.95 million** | 299.25% | **61.51 million** | 66.47% | | Net Profit Attributable to Shareholders Excluding Non-Recurring Items (Yuan) | **7.19 million** | -180.25% | **13.50 million** | -44.93% | | Net Cash Flow from Operating Activities (Yuan) | - | - | **51.13 million** | 110.64% | | Basic Earnings Per Share (Yuan/share) | **0.10** | 400.00% | **0.15** | 66.67% | | Diluted Earnings Per Share (Yuan/share) | **0.10** | 400.00% | **0.15** | 66.67% | | Weighted Average Return on Net Assets | **1.48%** | 1.05% | **2.46%** | 0.86% | | **Period-End Indicators** | **Period-End (Sep 30, 2023)** | **Change from Prior Year-End** | | | | Total Assets (Yuan) | **4.03 billion** | 27.57% | | | | Total Equity Attributable to Shareholders (Yuan) | **2.67 billion** | 17.14% | | | - The accounting policy change stems from the Ministry of Finance's November 2022 release of "Interpretation No 16 of Accounting Standards for Business Enterprises," which standardizes the accounting treatment for deferred income tax initial recognition exemptions related to assets and liabilities arising from single transactions, effective January 1, 2023[6](index=6&type=chunk)[7](index=7&type=chunk) [Non-Recurring Gains and Losses and Amounts](index=3&type=section&id=%EF%BC%88%E4%BA%8C%EF%BC%89%20%E9%9D%9E%E7%BB%8F%E5%B8%B8%E6%80%A7%E6%8D%9F%E7%9B%8A%E9%A1%B9%E7%9B%AE%E5%92%8C%E9%87%91%E9%A2%9D) The company's non-recurring gains and losses for the current period and year-to-date primarily originated from government subsidies, fair value changes in financial assets held for trading, and other non-operating income, totaling **46.14 million Yuan** and **48.01 million Yuan** respectively Non-Recurring Gains and Losses and Amounts | Item | Amount for Current Period (Yuan) | Year-to-Date Amount (Yuan) | | :--- | :--- | :--- | | Government Subsidies Recognized in Current Profit/Loss | **47.72 million** | **47.95 million** | | Fair Value Changes and Disposal Gains/Losses of Financial Assets Held for Trading | **2.83 million** | **3.57 million** | | Other Non-Operating Income and Expenses Excluding the Above | **-30.00 thousand** | **-35.16 thousand** | | Other Profit/Loss Items Meeting the Definition of Non-Recurring | **0.18 million** | **1.28 million** | | Less: Income Tax Impact | **4.56 million** | **4.76 million** | | Minority Interest Impact (After Tax) | - | - | | **Total** | **46.14 million** | **48.01 million** | - Other profit/loss items meeting the definition of non-recurring include individual income tax refunds of **0.31 million Yuan** and additional VAT input deductions of **0.96 million Yuan**[8](index=8&type=chunk) [Changes and Reasons for Key Accounting Data and Financial Indicators](index=3&type=section&id=%EF%BC%88%E4%B8%89%EF%BC%89%20%E4%B8%BB%E8%A6%81%E4%BC%9A%E8%AE%A1%E6%95%B0%E6%8D%AE%E5%92%8C%E8%B4%A2%E5%8A%A1%E6%8C%87%E6%A0%87%E5%8F%91%E7%94%9F%E5%8F%98%E5%8A%A8%E7%9A%84%E6%83%85%E5%86%B5%E5%8F%8A%E5%8E%9F%E5%9B%A0) During the reporting period, the company's asset and liability structure significantly changed, with substantial increases in financial assets held for trading, fixed assets, development expenditures, and bonds payable, while short-term borrowings, notes receivable, and accounts payable decreased; profit statement items showed significant changes in financial expenses, other income, and income tax expenses; operating cash flow significantly improved, but cash outflow from investing activities substantially increased [Changes in Balance Sheet Items](index=3&type=section&id=%E8%B5%84%E4%BA%A7%E8%B4%9F%E5%80%BA%E9%A1%B9%E7%9B%AE%E5%8F%98%E5%8A%A8) - The period-end balance of financial assets held for trading reached **730 million Yuan**, a **100% increase** from the beginning of the year, primarily due to the purchase of structured wealth management products[10](index=10&type=chunk) - Notes receivable had a period-end balance of **0 Yuan**, a **100% decrease** from the beginning of the year, mainly due to the collection of matured notes receivable at the end of the reporting period[10](index=10&type=chunk) - The period-end balance of fixed assets was **165 million Yuan**, a **46.30% increase** from the beginning of the year due to new fixed assets acquired during the period; development expenditures reached **50.30 million Yuan**, a **100% increase** from the beginning of the year, resulting from the capitalization of certain R&D projects[10](index=10&type=chunk)[11](index=11&type=chunk) - Short-term borrowings had a period-end balance of **185 million Yuan**, a **62.47% decrease** from the beginning of the year due to reduced bank loan balances; bonds payable reached **735.77 million Yuan**, a **100% increase** from the beginning of the year, attributed to the company's issuance of convertible corporate bonds during the reporting period[11](index=11&type=chunk) - Deferred income tax liabilities had a period-end balance of **22.08 million Yuan**, a **2656.43% increase** from the beginning of the year, primarily due to the increase in deferred income tax liabilities arising from the company's issuance of convertible corporate bonds[11](index=11&type=chunk) [Changes in Income Statement Items](index=4&type=section&id=%E5%88%A9%E6%B6%A6%E8%A1%A8%E9%A1%B9%E7%9B%AE%E5%8F%98%E5%8A%A8) - Financial expenses for the current period amounted to **23.54 million Yuan**, a **97.10% year-over-year increase**, primarily due to increased interest expenses from convertible bonds during the reporting period[12](index=12&type=chunk) - Other income for the current period amounted to **50.60 million Yuan**, a **1162.30% year-over-year increase**, mainly due to increased government subsidies received[12](index=12&type=chunk) - Investment income for the current period was **1.91 million Yuan**, a **79.32% year-over-year decrease**, primarily because investment income in the prior period resulted from the disposal of equity in an associate company[12](index=12&type=chunk) - Income tax expense for the current period was **-10.01 million Yuan**, a **311.67% year-over-year decrease**, mainly due to reduced taxable income and an increase in deductible losses from R&D expense super deductions during the reporting period[12](index=12&type=chunk) [Changes in Cash Flow Statement Items](index=4&type=section&id=%E7%8E%B0%E9%87%91%E6%B5%81%E9%87%8F%E8%A1%A8%E9%A1%B9%E7%9B%AE%E5%8F%98%E5%8A%A8) - Net cash flow from operating activities for the current period was **51.13 million Yuan**, a **110.64% year-over-year increase**, primarily due to higher sales collections compared to the same period last year[13](index=13&type=chunk) - Net cash flow from investing activities for the current period was **-771.93 million Yuan**, a **346.98% year-over-year decrease**, primarily due to investments in structured wealth management products during the reporting period[13](index=13&type=chunk) - Net cash flow from financing activities for the current period was **646.64 million Yuan**, a **2119.78% year-over-year increase**, primarily due to the company's issuance of convertible corporate bonds and receipt of raised funds during the reporting period[13](index=13&type=chunk) [Shareholder Information](index=5&type=section&id=%E4%BA%8C%E3%80%81%E8%82%A1%E4%B8%9C%E4%BF%A1%E6%81%AF) [Common Shareholder Holdings](index=5&type=section&id=%EF%BC%88%E4%B8%80%EF%BC%89%20%E6%99%AE%E9%80%9A%E8%82%A1%E8%82%A1%E4%B8%9C%E6%80%BB%E6%95%B0%E5%92%8C%E8%A1%A8%E5%86%B3%E6%9D%83%E6%81%A2%E5%A4%8D%E7%9A%84%E4%BC%98%E5%85%88%E8%82%A1%E8%82%A1%E4%B8%9C%E6%95%B0%E9%87%8F%E5%8F%8A%E5%89%8D%E5%8D%81%E5%90%8D%E8%82%A1%E4%B8%9C%E6%8C%81%E8%82%A1%E6%83%85%E5%86%B5%E8%A1%A8) As of the end of the reporting period, the company had **27,512** common shareholders; among the top ten, Ouyang Jianping and his controlled entity, Beijing Tianyang Hongye Investment Management Partnership (Limited Partnership), were major shareholders, with some of Ouyang Jianping's shares pledged - Total common shareholders at period-end: **27,512**; total preferred shareholders with restored voting rights at period-end: **0**[14](index=14&type=chunk) Top 10 Shareholder Holdings | Shareholder Name | Holding Percentage | Number of Shares Held | Number of Restricted Shares Held | Pledge, Mark, or Freeze Status (Share Status/Quantity) | | :--- | :--- | :--- | :--- | :--- | | Ouyang Jianping | 21.79% | **88,105,854** | **66,079,390** | Pledged **50,000,000** | | Beijing Tianyang Hongye Investment Management Partnership (Limited Partnership) | 14.85% | **60,050,117** | **0** | Pledged **7,000,000** | | Li Qing | 5.89% | **23,831,864** | **0** | - | | Yang Mei | 4.00% | **16,176,753** | **0** | - | - Ouyang Jianping controls Beijing Tianyang Hongye Investment Management Partnership (Limited Partnership); Zhuhai Shijian Venture Capital Partnership (Limited Partnership) and Beijing Shijian Investment Partnership (Limited Partnership) are under the control of the same ultimate beneficial owner[14](index=14&type=chunk) [Changes in Restricted Shares](index=6&type=section&id=%EF%BC%88%E4%B8%89%EF%BC%89%20%E9%99%90%E5%94%AE%E8%82%A1%E4%BB%BD%E5%8F%98%E5%8A%A8%E6%83%85%E5%86%B5) During the reporting period, Ouyang Jianping's restricted shares increased due to executive lock-up regulations, while Beijing Tianyang Hongye Investment Management Partnership (Limited Partnership)'s pre-IPO and bonus share restricted shares were unlocked on September 7, 2023 Changes in Restricted Shares | Shareholder Name | Restricted Shares at Beginning of Period | Shares Unlocked in Current Period | Shares Added to Restriction in Current Period | Restricted Shares at End of Period | Reason for Restriction | Proposed Unlocking Date | | :--- | :--- | :--- | :--- | :--- | :--- | :--- | | Ouyang Jianping | **88,105,854** | **88,105,854** | **66,079,390** | **66,079,390** | Executive Lock-up Shares | 25% of total company shares held at prior year-end to be unlocked annually | | Beijing Tianyang Hongye Investment Management Partnership (Limited Partnership) | **60,050,117** | **60,050,117** | **0** | **0** | Pre-IPO and Bonus Share Restricted Shares | September 7, 2023 | | **Total** | **148,155,971** | **148,155,971** | **66,079,390** | **66,079,390** | -- | -- | [Other Important Matters](index=6&type=section&id=%E4%B8%89%E3%80%81%E5%85%B6%E4%BB%96%E9%87%8D%E8%A6%81%E4%BA%8B%E9%A1%B9) [Overview of Important Matters](index=6&type=section&id=%E9%87%8D%E8%A6%81%E4%BA%8B%E9%A1%B9%E6%A6%82%E8%BF%B0) During the reporting period, the company undertook several important matters, including capital increases in an associate company, participation in establishing an industrial investment fund to deepen cloud computing cooperation and expand strategic layout, and changes in board members - On July 3, 2023, the company increased its capital in Beijing Heshun Hengtong Technology Co, Ltd by **15 million Yuan**, subscribing to **5.20 million Yuan** of newly added registered capital, resulting in the company holding a **32.1916%** equity stake in the target company post-investment[17](index=17&type=chunk) - On July 18, 2023, the company proposed to acquire **10 million Yuan** of Herun Fund shares held by Capital Online, adjusting the company's subscription to Herun Fund from **30 million Yuan** to **40 million Yuan**, aiming to deepen cooperation in cloud computing and expand its strategic layout[18](index=18&type=chunk) - In September 2023, Mr Zhao Wei was elected as a non-independent director and audit committee member of the third board of directors, filling the vacancy left by Mr Ling Yun's resignation[19](index=19&type=chunk) [Quarterly Financial Statements](index=7&type=section&id=%E5%9B%9B%E3%80%81%E5%AD%A3%E5%BA%A6%E8%B4%A2%E5%8A%A1%E6%8A%A5%E8%A1%A8) [Consolidated Balance Sheet](index=7&type=section&id=1%E3%80%81%E5%90%88%E5%B9%B6%E8%B5%84%E4%BA%A7%E8%B4%9F%E5%80%BA%E8%A1%A8) As of September 30, 2023, the company's total assets reached **4.03 billion Yuan**, a **27.57% increase** from the beginning of the year; financial assets held for trading significantly increased within current assets, while fixed assets and development expenditures notably grew in non-current assets; on the liabilities side, short-term borrowings decreased, but bonds payable and deferred income tax liabilities substantially rose due to convertible bond issuance - Total assets at period-end amounted to **4.03 billion Yuan**, a **27.57% increase** from the beginning of the year[23](index=23&type=chunk) - Total current assets were **3.41 billion Yuan**, and total non-current assets were **614.33 million Yuan**[22](index=22&type=chunk) - Total current liabilities were **596.83 million Yuan**, and total non-current liabilities were **762.61 million Yuan**[23](index=23&type=chunk) - Total equity attributable to parent company owners was **2.67 billion Yuan**[23](index=23&type=chunk) [Consolidated Income Statement](index=9&type=section&id=2%E3%80%81%E5%90%88%E5%B9%B6%E5%B9%B4%E5%88%9D%E5%88%B0%E6%8A%A5%E5%91%8A%E6%9C%9F%E6%9C%AB%E5%88%A9%E6%B6%A6%E8%A1%A8) As of September 30, 2023, the company's year-to-date operating revenue reached **1.43 billion Yuan**, a **5.80% year-over-year increase**; net profit attributable to parent company shareholders was **61.51 million Yuan**, up **66.47%** year-over-year; after-tax net other comprehensive income turned positive, significantly improving total comprehensive income - Total operating revenue year-to-date was **1.43 billion Yuan**, a **5.80% year-over-year increase**[25](index=25&type=chunk) - Net profit attributable to parent company shareholders year-to-date was **61.51 million Yuan**, a **66.47% year-over-year increase**[26](index=26&type=chunk) - After-tax net other comprehensive income was **64.94 million Yuan**, a significant improvement from **-35.85 million Yuan** in the prior period[26](index=26&type=chunk) - Total comprehensive income was **126.07 million Yuan**, compared to **-0.94 million Yuan** in the prior period[26](index=26&type=chunk) [Consolidated Cash Flow Statement](index=10&type=section&id=3%E3%80%81%E5%90%88%E5%B9%B6%E5%B9%B4%E5%88%9D%E5%88%B0%E6%8A%A5%E5%91%8A%E6%9C%AB%E7%8E%B0%E9%87%91%E6%B5%81%E9%87%8F%E8%A1%A8) As of September 30, 2023, net cash flow from operating activities was **51.13 million Yuan**, a significant improvement year-over-year; net cash flow from investing activities was **-771.93 million Yuan**, primarily due to wealth management product purchases; net cash flow from financing activities was **646.64 million Yuan**, mainly driven by the issuance of convertible corporate bonds - Net cash flow from operating activities was **51.13 million Yuan**, a **110.64% year-over-year increase** from **-480.43 million Yuan** in the prior period[28](index=28&type=chunk) - Net cash flow from investing activities was **-771.93 million Yuan**, an outflow increase of **346.98%** from **-172.70 million Yuan** in the prior period[28](index=28&type=chunk) - Net cash flow from financing activities was **646.64 million Yuan**, an inflow increase of **2119.78%** from **29.13 million Yuan** in the prior period[28](index=28&type=chunk) - Cash and cash equivalents balance at period-end was **487.97 million Yuan**[28](index=28&type=chunk) [Accounting Policy Changes and Audit Notes](index=12&type=section&id=%E4%BC%9A%E8%AE%A1%E6%94%BF%E7%AD%96%E5%8F%98%E6%9B%B4%E4%B8%8E%E5%AE%A1%E8%AE%A1%E8%AF%B4%E6%98%8E) [Accounting Policy Changes](index=12&type=section&id=%EF%BC%88%E4%BA%8C%EF%BC%89%202023%20%E5%B9%B4%E8%B5%B7%E9%A6%96%E6%AC%A1%E6%89%A7%E8%A1%8C%E6%96%B0%E4%BC%9A%E8%AE%A1%E5%87%86%E5%88%99%E8%B0%83%E6%95%B4%E9%A6%96%E6%AC%A1%E6%89%A7%E8%A1%8C%E5%BD%93%E5%B9%B4%E5%B9%B4%E5%88%9D%E8%B4%A2%E5%8A%A1%E6%8A%A5%E8%A1%A8%E7%9B%B8%E5%85%B3%E9%A1%B9%E7%9B%AE%E6%83%85%E5%86%B5) Effective January 1, 2023, the company adopted the Ministry of Finance's "Interpretation No 16 of Accounting Standards for Business Enterprises" regarding the accounting treatment for deferred income tax on assets and liabilities arising from single transactions, which no longer applies the initial recognition exemption, and retrospectively adjusted relevant items in the opening financial statements - Effective January 1, 2023, the company implemented "Interpretation No 16 of Accounting Standards for Business Enterprises," which stipulates that deferred income tax related to assets and liabilities arising from single transactions no longer qualifies for initial recognition exemption[29](index=29&type=chunk)[30](index=30&type=chunk) - The implementation of Interpretation No 16 resulted in an increase of **0.87 million Yuan** in deferred income tax assets, **0.80 million Yuan** in deferred income tax liabilities, **6.65 thousand Yuan** in surplus reserves, and **59.89 thousand Yuan** in retained earnings in the consolidated financial statements as of January 1, 2023[31](index=31&type=chunk) [Audit Report](index=12&type=section&id=%EF%BC%88%E4%B8%89%EF%BC%89%20%E5%AE%A1%E8%AE%A1%E6%8A%A5%E5%91%8A) The company's Q3 2023 report remains unaudited - The company's third-quarter report is unaudited[31](index=31&type=chunk)

北京德和衡（上海）律师事务所 关于天阳宏业科技股份有限公司 2023年限制性股票激励计划预留部分授予相关事 项的 法律意见书 德和衡证律意见（2023）第709号 - 1 - 释 义 在本法律意见书中，除非文义另有所指，下列简称分别具有如下含义： | 简称 | | 全称 | | --- | --- | --- | | 天阳科技、公司、贵司 | 指 | 天阳宏业科技股份有限公司 | | 《激励计划（草案）》、 | 指 | 《天阳宏业科技股份有限公司2023年限制性股票激励计 | | 本激励计划 | | 划（草案）》 | | 本次授予 | 指 | 公司根据本激励计划安排，向激励对象授予预留部分限制 | | | | 性股票的行为 | | 激励对象 | 指 | 按照本激励计划规定，获得限制性股票的公司（含子公司） 董事、高级管理人员、中高层管理人员以及核心技术（业 | | | | 务）骨干 | | 《证券法》 | 指 | 《中华人民共和国证券法》 | | 《公司法》 | 指 | 《中华人民共和国公司法》 | | 《管理办法》 | 指 | 《上市公司股权激励管理办法》 | | 《上市规则》 | 指 | 《深圳证券交易所 ...