曼卡龙珠宝股份有限公司 对外担保决策制度 为了规范公司的对外担保行为，有效控制公司对外担保风险，保护投资者合 法权益和公司财务安全，根据《中华人民共和国公司法》（以下简称"《公司法》"）、 《中华人民共和国民法典》（以下简称"《民法典》"）、《深圳证券交易所创业板股 票上市规则》（以下简称"《上市规则》"）、《深圳证券交易所创业板上市公司自律 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 《曼卡龙珠宝股份有限公司章程》，特制订本决策制度。 第一条 公司为他人提供担保应当遵循合法、审慎、互利、安全的原则，严 格控制风险。 第二条 为他人提供担保，包括公司为其控股子公司提供担保。本制度中所 称控股子公司包括全资子公司、控股子公司以及通过其他形式实际控制的公司。 第三条 公司应当明确与担保事项相关的印章使用审批权限，做好与担保事 项相关的印章使用登记。 第四条 控股股东、实际控制人应当维护公司在提供担保方面的独立决策， 支持并配合公司依法依规履行对外担保事项的内部决策程序和披露义务，不得强 令、指使或要求公司及相关人员违规对外提供担保。控股股东、实际控制人强令、 指使或要求公司及相关人 ...

目 录 一、非经营性资金占用及其他关联资金往来情况的专项 二、非经营性资金占用及其他关联资金往来情况汇总表………………第 3 页 | 三、附件………………………………………………………………第 4—7 | 页 | | --- | --- | | (一)本所营业执照复印件 ……………………………………… 第 4 | 页 | | (二)本所执业证书复印件 ……………………………………… 第 5 | 页 | | (三)执业会计师资格证书复印件 ……………………………第 6—7 | 页 | 非经营性资金占用及其他关联资金往来情况的 专项审计说明 天健审〔2024〕3498 号 曼卡龙珠宝股份有限公司全体股东： 我们接受委托，审计了曼卡龙珠宝股份有限公司（以下简称曼卡龙公司）2023 年度财务报表，包括 2023 年 12 月 31 日的合并及母公司资产负债表，2023 年度 的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，以及财务报表附注，并出具了审计报告。在此基础上，我们审计了后附的 曼卡龙公司管理层编制的 2023 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 ...

Financial Performance - The company's revenue for Q1 2024 reached ¥499,970,523.45, representing a 45.12% increase compared to ¥344,514,058.30 in the same period last year[5] - Net profit attributable to shareholders was ¥32,216,120.49, up 21.07% from ¥26,610,510.93 year-on-year[5] - The company's net profit for Q1 2024 was CNY 32,203,344.02, an increase of 21.4% compared to CNY 26,520,522.31 in Q1 2023[28] - Operating profit for the quarter reached CNY 39,155,883.25, up from CNY 33,590,134.30, reflecting a growth of 16.5% year-over-year[28] - Total revenue from sales of goods and services amounted to CNY 528,062,643.51, a significant increase of 51.4% compared to CNY 348,812,942.97 in the previous year[31] Cash Flow - The net cash flow from operating activities decreased by 13.43% to ¥20,910,910.08, down from ¥24,156,259.84 in Q1 2023[12] - The net cash flow from operating activities was CNY 20,910,910.08, down from CNY 24,156,259.84 in the same period last year[32] - Investment activities generated a net cash flow of CNY 63,346,493.12, a turnaround from a negative cash flow of CNY -34,469,300.88 in Q1 2023[32] - The net cash flow from financing activities increased by 459.41% to ¥5,854,134.92, compared to a negative cash flow of ¥1,628,829.34 in the same period last year[12] Assets and Liabilities - Total assets increased by 3.27% to ¥1,745,937,948.14 from ¥1,690,729,585.88 at the end of the previous year[5] - Total current assets reached 1,645,474,461.56 yuan, compared to 1,587,063,312.75 yuan at the beginning of the period[24] - Total liabilities amounted to 159,891,179.79 yuan, compared to 137,246,258.57 yuan in the previous period[25] - Total equity attributable to shareholders was 1,584,031,737.44 yuan, an increase from 1,551,455,519.93 yuan year-on-year[25] Earnings and Expenses - The company's basic earnings per share decreased by 7.69% to ¥0.12 from ¥0.13 in the same quarter last year[5] - Sales expenses were 31,998,400 yuan, with a sales expense ratio of 6.40%, down 2.49 percentage points from the previous year[21] - Management expenses totaled 14,233,300 yuan, with a management expense ratio of 2.85%, down 1.21 percentage points year-on-year[21] - The company incurred research and development expenses of CNY 200,001.00, a marginal increase from CNY 198,201.00 in the previous year[28] Market Strategy - The company is focusing on brand development and enhancing product strength through data-driven management[20] - The company is expanding its e-commerce channels and building an online new retail platform to empower offline consumption[20] - The product lines include the Fenghua series, Golden Ring series, Luoshen Pearl series, and others, covering both Eastern fashion and international light luxury markets[20] - The company emphasizes original design and fashion in its products, which is a key part of its strategy[20] - The company is enhancing its marketing efforts in core regions to drive sales growth[20] - The company has a strong focus on precision marketing to improve its market reach and customer engagement[20] Shareholder Information - The top 10 shareholders include Zhejiang Wanlong Mankalon Investment Co., Ltd. with 99,280,000 shares, accounting for a significant portion of the company's equity[18] Tax and Financial Metrics - The company experienced a 94.38% increase in taxes payable, amounting to ¥15,661,553.92, driven by higher revenue[9] - Investment income surged by 112.96% to ¥220,876.71, compared to ¥103,715.07 in Q1 2023, mainly due to increased returns from financial products[10] - The weighted average return on equity fell by 1.18 percentage points to 2.05% compared to 3.23% in the previous year[5] - The financial expenses showed a significant improvement, with a net income of CNY -4,190,037.90 compared to CNY -79,816.96 in Q1 2023[28]

Financial Performance - The company's operating revenue for 2023 reached ¥1,923,394,916, representing a 19.44% increase compared to ¥1,610,373,136 in 2022 [21]. - Net profit attributable to shareholders was ¥80,088,659.82, a 47.53% increase from ¥54,429,321.49 in the previous year [21]. - The net profit after deducting non-recurring gains and losses was ¥71,227,347.41, up 39.88% from ¥51,064,982.98 in 2022 [21]. - The net cash flow from operating activities was ¥50,912,373.43, a 47.40% increase compared to ¥34,539,391.02 in 2022 [21]. - Total assets at the end of 2023 amounted to ¥1,690,729,585.88, a 94.09% increase from ¥871,476,169.44 in 2022 [21]. - The net assets attributable to shareholders reached ¥1,551,455,519.93, reflecting a 91.71% increase from ¥809,806,545.41 in the previous year [21]. - The basic earnings per share for 2023 was ¥0.35, a 29.63% increase from ¥0.27 in 2022 [21]. - The company achieved a revenue of 1.923 billion yuan, representing a year-on-year growth of 19.44% [45]. - The net profit attributable to shareholders reached 80.09 million yuan, a year-on-year increase of 47.53% [45]. - The total revenue for 2023 reached ¥1,923,394,916.45, representing a year-on-year increase of 19.44% compared to ¥1,610,373,136.96 in 2022 [100]. Dividend Distribution - The company plans to distribute a cash dividend of 1.22 RMB per 10 shares to all shareholders, based on a total of 261,951,029 shares [5]. - The total distributable profit for the company was 106,522,348.43 CNY, with cash dividends accounting for 100% of the profit distribution [197]. - The company has a clear and transparent profit distribution policy, ensuring that minority shareholders' rights are fully protected [195]. - The company plans to enhance the transparency of its dividend policy and maintain stability and continuity in dividend distribution [194]. Market Expansion and Strategy - The company is focused on expanding its retail network through both self-operated and franchised stores, aiming to increase market penetration [14]. - The company is focusing on expanding its market presence and enhancing product offerings to cater to the growing demand from young consumers and the emerging middle class [31]. - The company has established a hybrid online and offline business model, enhancing brand recognition and sales through a combination of self-operated and franchised stores [40]. - The company expanded its market presence by opening new stores in 9 provinces and 2 cities, focusing on franchise development in non-core markets [52]. - The company aims to establish a nationwide sales network and enhance brand awareness through the marketing network expansion project [134]. Product Development and Innovation - The company is committed to developing new products and technologies to meet evolving consumer demands, particularly targeting the Z generation [14]. - The company launched nearly 100 new product styles throughout the year, achieving over 250 million exposures on social media platforms [50]. - The company has focused on young female consumers, launching over 1,000 new SKUs annually to meet their demand for trendy and personalized jewelry [94]. - The company is focusing on product design and development to create differentiated products, aiming to improve market resilience through a well-structured SKU matrix [147]. - The company emphasizes brand differentiation and innovation in product design to appeal to younger consumers [142]. E-commerce and Digital Transformation - The company has established a strong online presence through public and private channels to continuously acquire new users [14]. - Online business revenue was 918.26 million yuan, up 49.60% year-on-year, accounting for 47.74% of total revenue, an increase of 9.62 percentage points [51]. - E-commerce sales in China's jewelry sector amounted to 339.8 billion yuan in 2023, reflecting a significant year-on-year growth of 40.3% [37]. - The company achieved total operating revenue of CNY 192,339.49 million in the reporting period, with a gross profit margin of 15.00% [63]. - The company aims to enhance its digital transformation by implementing a data-driven management strategy, focusing on five digitalization sectors: product, supply chain, brand, channel, and user [149]. Supply Chain and Procurement - Supply chain management has become a crucial operational strategy for jewelry companies, focusing on optimizing processes to reduce costs and improve efficiency [38]. - The company's procurement amounted to CNY 170,331.54 million, with gold purchases accounting for 68.77% of total procurement, a 129.26% increase year-on-year [64]. - The company’s supply chain efficiency improved, achieving an 80% ratio of next-day delivery for in-stock items [56]. - The company reduced the new product development cycle from 1-3 months to 2-3 weeks through digitalization, enhancing responsiveness to consumer demands [57]. Governance and Compliance - The company emphasizes the importance of accurate financial reporting and has ensured that all board members attended the meeting to review the annual report [4]. - The company has established a governance structure that complies with relevant laws and regulations, holding multiple board and shareholder meetings to ensure proper oversight [161]. - The board of directors has met 11 times during the reporting period, with various committees actively participating in the company's management [162]. - The company maintains complete independence in assets, personnel, finance, institutions, and business from its controlling shareholders and actual controllers [164]. - The company has independent decision-making and supervisory bodies, including a shareholders' meeting, board of directors, and supervisory board [166]. Employee Engagement and Management - The company aims to maintain a high employee engagement culture by implementing a flat management structure and talent incentive plans [58]. - The company has established a systematic salary management system, linking salary standards closely with business performance and annual performance evaluations [191]. - The training program includes a comprehensive talent development system, focusing on new media sales skills and utilizing digital training systems [192][193]. - The company is committed to building a high-engagement team by implementing a flat management structure and enhancing talent development programs [150]. - The total number of employees at the end of the reporting period was 685, with 534 in the parent company and 151 in major subsidiaries [190]. Risks and Challenges - The company has outlined potential risks in its future development plans, which are detailed in the management discussion and analysis section [4]. - The company is facing risks related to raw material price fluctuations, particularly for gold, platinum, and diamonds, which could impact profit margins and sales [152]. - The demand for jewelry is sensitive to economic conditions, with recent macroeconomic downturns leading to reduced consumer spending on non-essential jewelry items [155]. - The company is at risk of declining profitability if it fails to leverage its competitive advantages amid increasing market competition [153]. - The company faces risks related to inventory management, particularly if raw material prices for diamonds and gold fluctuate significantly, potentially impacting profitability [156].

股票代码：300945 股票简称：曼卡龙 公告编号：2024-039 曼卡龙珠宝股份有限公司 关于使用部分闲置募集资金进行现金管理的公告 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。 曼卡龙珠宝股份有限公司（以下简称"公司"）于 2024 年 4 月 25 日召开了 第五届董事会第二十五次会议、第五届监事会第二十三次会议，分别审议通过了 《关于使用部分闲置募集资金进行现金管理的议案》，为提高公司闲置募集资金 使用效率，增加公司现金资产收益，实现股东利益最大化，在保证日常经营运作 资金需求、有效控制投资风险的情况下，公司拟使用暂时闲置募集资金人民币不 超过 65,000 万元（含本数）购买安全性高、流动性好的银行、证券公司或信托 公司等金融机构发行的低风险现金管理类产品（包括但不限于定期存单、结构性 存款、协议存款和理财产品等），期限为不超过自公司股东大会审议通过之日起 12 个月，现将有关事项公告如下： 一、募集资金基本情况 （1）首次公开发行股票募集资金 经中国证券监督管理委员会《关于同意曼卡龙珠宝股份有限公司首次公开发 行股票注册的批复》（证监许可〔20 ...

曼卡龙珠宝股份有限公司 对外投资决策制度 第一章 总 则 第一条 为建立规范、有效、科学的投资决策体系和机制，避免投资决策失 误，化解投资风险，提高投资经济效益，实现曼卡龙珠宝股份有限公司（以下简 称"公司"）资产的保值增值，根据法律法规、规范性文件及《曼卡龙珠宝股份 有限公司章程》（以下简称"《公司章程》"）的规定，特制定本制度。 第二条 本制度所称的对外投资是指公司在境内外进行的下列以赢利或保 值增值为目的的投资行为，对外投资指以下几种情况之一： （一）独资或与他人合资新设企业的股权投资； （二）部分或全部收购其他境内、外与公司业务关联的经济实体； （三）对现有或新增投资企业的增资扩股、股权收购投资； （四）收购其他公司资产； （五）证券、基金投资和衍生品交易； （六）债券、委托贷款及其他债券投资； （七）公司本部经营性项目及资产投资； （八）委托理财； （九）法律法规、规范性文件以及《公司章程》规定的其他投资。 设立或者增资全资子公司的除外。 第三条 投资管理应遵循的基本原则： （一）符合国家产业政策，符合公司的经营宗旨； （二）有利于加快公司持续、协调发展，提高核心竞争力和整体实力，促进 股东价值最大 ...

一、募集资金年度存放与使用情况鉴证报告………………………第 1—2 页 目 录 二、关于募集资金年度存放与使用情况的专项报告………………第 3—9 页 | 三、附件……………………………………………………………第 | 10—17 | 页 | | --- | --- | --- | | (一) 募集资金使用对照表…………………………………第 | 10—13 | 页 | | (二) 本所营业执照复印件………………………………………第 | 14 | 页 | | (三) 本所执业证书复印件………………………………………第 | 15 | 页 | | (四) 执业会计师资格证书复印件…………………………第 | 16—17 | 页 | 募集资金年度存放与使用情况鉴证报告 天健审〔2024〕3497 号 曼卡龙珠宝股份有限公司全体股东： 我们鉴证了后附的曼卡龙珠宝股份有限公司（以下简称曼卡龙公司）管理层 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 本鉴证报告仅供曼卡龙公司年度报告披露时使用，不得用作任何其他目的。 我们同意将本鉴证报告作为曼卡龙公司年度报告的必备文件 ...

目 录 | 一、审计报告……………………………………………………… 第 | 1—5 页 | | --- | --- | | 二、财务报表……………………………………………………… 第 6—13 | 页 | | （一）合并资产负债表…………………………………………… 第 | 6 页 | | （二）母公司资产负债表………………………………………… 第 | 7 页 | | （三）合并利润表………………………………………………… 第 | 8 页 | | （四）母公司利润表……………………………………………… 第 | 9 页 | | （五）合并现金流量表……………………………………………第 | 10 页 | | （六）母公司现金流量表…………………………………………第 | 11 页 | | （七）合并所有者权益变动表……………………………………第 | 12 页 | | （八）母公司所有者权益变动表…………………………………第 | 13 页 | | 三、财务报表附注……………………………………………… 第 14—83 | 页 | | 四、附件……………………………………………………………第 84—87 | 页 | | （ ...