浙商证券股份有限公司 关于曼卡龙珠宝股份有限公司首次公开发行 股票并在创业板上市之持续督导保荐总结报告书 浙商证券股份有限公司（以下简称"浙商证券"或"保荐机构"）作为曼卡 龙珠宝股份有限公司（以下简称"曼卡龙"或"公司"）首次公开发行股票并在 创业板上市的保荐机构，负责本次股票发行上市后的持续督导工作。公司股票于 2021 年 2 月 10 日在深圳证券交易所上市，持续督导期间为曼卡龙本次发行股票 上市之日起至 2024 年 12 月 31 日。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》等规定，出具本持续督导保荐总结报告书， 具体情况如下： 一、保荐人及保荐代表人承诺 1、保荐总结报告书及其相关资料的内容不存在虚假记载、误导性陈述或重 大遗漏，保荐人及保荐代表人对其真实性、准确性、完整性承担法律责任。 2、保荐人及保荐代表人自愿接受中国证券监督管理委员会（以下简称"中 国证监会"）对保荐总结报告书相关事项进行的任何质询和调查。 3、保荐人及保荐代表人自愿接受中国证监会按照《证券发行上市保荐业务 管理办法 ...

浙商证券股份有限公司 关于曼卡龙珠宝股份有限公司 2024 年度内部控制自我评价报告的核查意见 浙商证券股份有限公司（以下简称"浙商证券"）作为曼卡龙珠宝股份有限 公司（以下简称"曼卡龙"或"公司"）首次公开发行股票并在创业板上市和向 特定对象发行股票项目的保荐机构，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》等相关规定，就《曼卡龙珠宝股份有限公司 2024 年内部控制自我评价报告》进行了核查，并发表如下核查意见。 一、 内部控制评价工作情况 （一）内部控制评价范围 在董事会、监事会、管理层及全体员工的持续努力下，公司已经建立起一套 比较完整且运行有效的内部控制体系，从公司层面到各业务流程层面均建立了系 统的内部控制及必要的内部监督机制，为公司经营管理的合法合规、资产安全、 财务报告及相关信息的真实、完整提供了合理保障。公司按照风险导向原则确定 纳入评价范围的主要单位、业务和事项以及高风险领域。 1、内部控制评价单位 纳入评价范围的主要单位包括公司以及下属全资子公司、控股子公司，资产 总额占公司合并财务报表资 ...

北京金诚同达（上海）律师事务所 关于 曼卡龙珠宝股份有限公司 2021 年限制性股票激励计划 作废部分限制性股票事项的 法律意见书 金沪法意[2025]第 092 号 上海市浦东新区世纪大道88号金茂大厦18层 电话：86-21-3886 2288 传真：021-3886 2288*1018 北京金诚同达（上海）律师事务所 法律意见书 释 义 在本法律意见书中，除非文意另有所指，下列词语具有下述涵义： | 曼卡龙、公司 | 指 | 曼卡龙珠宝股份有限公司 | | --- | --- | --- | | 本激励计划、2021 | 指 | 曼卡龙珠宝股份有限公司 2021 年限制性股票激励计划 | | 年激励计划 | | | | 《激励计划（草 案）》 | 指 | 《曼卡龙珠宝股份有限公司 2021 年限制性股票激励计划（草案）》 | | 本次作废 | 指 | 公司作废本激励计划首次授予部分 2 名激励对象已获授但尚未归 | | | | 属的 17.55 万股限制性股票 | | 《公司法》 | 指 | 《中华人民共和国公司法》 | | 《证券法》 | 指 | 《中华人民共和国证券法》 | | 《管理办法》 | 指 ...

浙商证券股份有限公司 关于曼卡龙珠宝股份有限公司 2025 年度日常关联交易预计的核查意见 浙商证券股份有限公司（以下简称"浙商证券"）作为曼卡龙珠宝股份有限 公司（以下简称"曼卡龙"或"公司"）首次公开发行股票并在创业板上市和向 特定对象发行股票项目的保荐机构，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》等相关规定，对公司 2025 年度日常关联交易 预计事项进行了核查，并发表如下核查意见。 一、 日常关联交易基本情况 1、日常关联交易概述 2025 年 4 月 24 日，公司第六届董事会第三次会议审议通过了《关于 2025 年度日常关联交易预计的议案》，本次日常关联交易预计事项，已经独立董事专 门会议审议通过后提交董事会审议，董事孙松鹤、曹斌、孙舒云属于关联董事， 对本议案进行了回避表决。 2、预计 2025 年度日常关联交易类别和金额 单位：万元 | 关联交 | 关联人 | 关联交易内容 | 关联交易 | 预计 | 截至披露 日已发生 | 上年发生 | | --- | --- | --- | --- | ...

浙商证券股份有限公司 关于曼卡龙珠宝股份有限公司 2024 年度持续督导跟踪报告 | 保荐机构名称：浙商证券股份有限公司 | 被保荐公司简称：曼卡龙 | | --- | --- | | 保荐代表人：沈斌 | 联系电话：0571-87902576 | | 保荐代表人：朱庆锋 | 联系电话：0571-87902576 | 一、保荐工作概述 二、保荐机构发现公司存在的问题及采取的措施 | 事项 | 存在的问题 | 采取的措施 | | --- | --- | --- | | 1、信息披露 | 无 | 不适用 | | 2、公司内部制度的建立和执行 | 无 | 不适用 | 2 | 3、股东会、董事会运作 | 无 | 不适用 | | --- | --- | --- | | 4、控股股东及实际控制人变动 | 无 | 不适用 | | 5、募集资金存放及使用 | 无 | 不适用 | | 6、关联交易 | 无 | 不适用 | | 7、对外担保 | 无 | 不适用 | | 8、收购、出售资产 | 无 | 不适用 | | 9、其他业务类别重要事项（包括对外投资、风险投资、委托 | 无 | 不适用 | | 理财、财务资助、套期保值等） ...

2023 年 7 月 12 日，经公司第五届董事会第十四次会议、第五届监事会第十 三次会议审议通过了《关于调整部分募集资金投资项目拟投入募集资金金额的议 案》，对各募投项目使用募集资金金额进行了调整，公司对各募投项目使用募集 资金投资金额分配调整后如下： 浙商证券股份有限公司 关于曼卡龙珠宝股份有限公司 使用部分闲置募集资金进行现金管理并 以通知存款、协定存款方式存放余额的核查意见 浙商证券股份有限公司（以下简称"浙商证券"或"保荐机构"）作为曼卡 龙珠宝股份有限公司（以下简称"曼卡龙"或"公司"）向特定对象发行股票的 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股 票上市规则》《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》等规定，对曼卡龙使用部分闲置募集资金进行现金管理并以通知存款、 协定存款方式存放余额的事项进行了核查，核查情况如下： 一、募集资金基本情况 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向特定对象 发行股票注册的批复》（证监许可〔2023〕554 号）同意 ...

Financial Performance - The company's operating revenue for 2024 reached ¥2,357,202,550.96, representing a 22.55% increase compared to ¥1,923,394,916.45 in 2023 [21]. - Net profit attributable to shareholders for 2024 was ¥96,125,068.64, up 20.02% from ¥80,088,659.82 in 2023 [21]. - The net cash flow from operating activities significantly increased by 117.93%, totaling ¥110,954,689.00 in 2024 compared to ¥50,912,373.43 in 2023 [21]. - Basic earnings per share for 2024 were ¥0.37, a 5.71% increase from ¥0.35 in 2023 [21]. - Total assets at the end of 2024 amounted to ¥1,808,732,173.02, reflecting a 6.98% growth from ¥1,690,729,585.88 at the end of 2023 [21]. - The company reported a weighted average return on equity of 6.08% for 2024, down 1.06 percentage points from 7.14% in 2023 [21]. - The company experienced a significant increase in net profit excluding non-recurring gains and losses, which reached ¥80,818,739.15 in 2024, a 13.47% rise from ¥71,227,347.41 in 2023 [21]. - The company’s total net assets attributable to shareholders increased by 4.05%, reaching ¥1,614,297,753.85 at the end of 2024 compared to ¥1,551,455,519.93 at the end of 2023 [21]. - The company achieved a revenue of 2.357 billion yuan, representing a year-on-year growth of 22.55% [44]. - The net profit attributable to shareholders was 96.1251 million yuan, a year-on-year increase of 20.02% [44]. Market and Industry Insights - The jewelry retail industry in China is experiencing growth driven by rising consumer income and a shift towards high-end consumption, providing a favorable market environment for the company [29]. - In 2024, the market size of China's jewelry industry is approximately CNY 778.8 billion, a year-on-year decrease of 5.02% [30]. - The gold jewelry market accounts for about CNY 568.8 billion, representing 73% of the total jewelry market [30]. - In 2024, China's gold consumption is 985.31 tons, a year-on-year decrease of 9.58%, with gold jewelry consumption down 24.69% to 532.02 tons [30]. - The diamond product market size in 2024 is approximately CNY 43 billion, a year-on-year decline of 28.3% [31]. - The production of cultivated diamonds in China is about 22 million carats in 2024, a year-on-year increase of 144.44%, accounting for 63% of global production [31]. - By 2025, the millennial and Gen Z consumer groups are expected to contribute 70% of jewelry sales [33]. - The average gold price in 2024 increased by 22.14% year-on-year, reaching CNY 548.49 per gram [30]. Strategic Initiatives and Expansion - The company is actively expanding its retail network, including both self-operated and franchised stores, to increase market penetration [15]. - The company has established a strong brand presence in its regional market, with a focus on product development, terminal operations, and customer service [37]. - The company launched a new retail model that integrates online and offline sales, enhancing customer experience and driving sales growth [54]. - The company plans to introduce a new brand image in Beijing by August 2024, aiming for further market expansion [57]. - The company has established a new franchise model to attract quality partners, transitioning from traditional agency models to online expansion [58]. - The company has built a comprehensive omnichannel jewelry platform, achieving over 50% of online revenue in 2024 [59]. - The company is focusing on product innovation and design, with a new product series themed "Future Orientalism" set to launch in 2024 [48]. - The company is enhancing its online operations by restructuring its online division to support rapid iteration and sustainable product structures, aiming for high growth in sales [153]. Digital Transformation and Technology - The company is focusing on digital transformation across various business scenarios, driving operational efficiency and exploring digital innovation in business models [60]. - The supply chain has transitioned to an end-to-end digital model, improving resource efficiency and reducing inventory redundancy through dynamic optimization algorithms [62]. - The company has implemented a unified digital office system, enhancing organizational efficiency and automating core processes in procurement, finance, and HR [61]. - The digital marketing strategy has enhanced brand visibility and improved user profiling through a data platform, leading to increased conversion efficiency [60]. - The company utilizes big data and digital technology to drive operations, achieving data transparency from suppliers to sales, which improves business execution efficiency [105]. - The company is building a self-controlled AI application ecosystem to enhance operational efficiency and support rapid development of intelligent tools [158]. 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 [5]. - The company has outlined its governance structure and compliance with regulatory requirements, ensuring adherence to industry standards [4]. - The company has established a fair and transparent performance evaluation and incentive mechanism for senior management [169]. - The company maintains complete independence in assets, personnel, finance, organization, and business from its controlling shareholders [170]. - The company has an independent financial accounting system and makes independent financial decisions, ensuring no shared bank accounts with controlling shareholders [171]. - The company is committed to maintaining a strong corporate governance framework with regular updates to its board and supervisory roles [177]. Risk Management - The company faces risks from raw material price fluctuations, particularly in gold, platinum, and diamonds, which could impact profit margins and sales [161]. - Increased market competition poses a risk, as the jewelry market shifts towards personalized and diverse consumer preferences, requiring the company to maintain its competitive edge [161]. - A potential decline in market demand for jewelry could adversely affect the company's operations, given the sensitivity of consumer preferences to economic conditions [162]. - The company is addressing the risk of large inventory balances and potential write-downs due to price volatility in key raw materials like diamonds and gold [162]. Employee and Talent Management - The company has implemented a talent training mechanism, focusing on skill certification and targeted training for different positions, enhancing employee capabilities [108]. - The company has established a 2.0 human resources system to align organizational structure with future performance goals, enhancing decision-making and talent management [67]. - The total number of employees at the end of the reporting period was 740, with 531 in the parent company and 209 in major subsidiaries [195]. - The company has a structured salary management system, emphasizing efficiency, fairness, and performance-based pay, with stock incentives for middle and senior management [196]. Shareholder Engagement and Dividend Policy - The company plans to distribute a cash dividend of 1.40 RMB per 10 shares to all shareholders, based on a total of 262,071,629 shares [6]. - The company strictly adheres to its profit distribution policy, ensuring transparency and stability in dividend distribution to enhance shareholder returns [199]. - The cash dividend policy complies with the company's articles of association and shareholder meeting resolutions [200]. - Minority shareholders have sufficient opportunities to express their opinions and demands [200]. - The rights and interests of minority shareholders are adequately protected [200].

Financial Performance - The company's revenue for Q1 2025 reached ¥714,283,122.25, representing a 42.87% increase compared to ¥499,970,523.45 in the same period last year[5] - Net profit attributable to shareholders was ¥43,014,599.43, up 33.52% from ¥32,216,120.49 year-on-year[5] - Basic and diluted earnings per share increased by 33.33% to ¥0.16, compared to ¥0.12 in the same period last year[5] - Total operating revenue for the current period reached ¥714,283,122.25, a significant increase from ¥499,970,523.45 in the previous period, representing a growth of approximately 42.9%[22] - Net profit for the current period was ¥42,998,355.75, compared to ¥32,203,344.02 in the previous period, reflecting a growth of approximately 33.5%[23] Cash Flow and Investments - The net cash flow from operating activities decreased by 25.31% to ¥15,619,257.35, down from ¥20,910,910.08 in the previous year[5] - The net cash flow from investing activities decreased by 30.44% to ¥44,066,392.40, down from ¥63,346,493.12 in the previous year[11] - Cash inflow from investment activities surged to $1,625,451,041.05, compared to $65,480,650.68 in the prior period, indicating a significant increase[27] - Net cash flow from financing activities decreased to $1,695,301.64 from $5,854,134.92, a decline of about 71%[27] - The ending balance of cash and cash equivalents was $572,693,249.63, compared to $993,325,033.81 at the end of the previous period, a decline of about 42%[27] Assets and Liabilities - Total assets at the end of the reporting period were ¥1,882,624,952.14, a 4.09% increase from ¥1,808,732,173.02 at the end of the previous year[5] - Total liabilities rose to ¥221,813,159.60, compared to ¥191,606,413.23, which is an increase of approximately 15.7%[20] - The equity attributable to shareholders of the parent company rose to ¥1,658,340,709.48 from ¥1,614,297,753.85, reflecting a growth of approximately 2.7%[20] Research and Development - Research and development expenses surged by 157.85% to ¥515,702.23, compared to ¥200,001.00 in the same period last year, indicating increased investment in innovation[10] - The company plans to continue investing in product research and development to meet consumer demand and expand its product offerings[16] Sales and Marketing - Online business revenue reached 283 million RMB, growing 60.80% year-on-year, accounting for 39.64% of total revenue; offline business revenue was 431 million RMB, increasing 33.02% year-on-year, making up 60.36% of total revenue[16] - Sales expenses for Q1 2025 were 39.94 million RMB, with a sales expense ratio of 5.59%, a decrease of 0.81 percentage points year-on-year; management expenses were 15.87 million RMB, with a management expense ratio of 2.22%, down 0.63 percentage points year-on-year[16] - The company is focusing on brand development and enhancing product strength through data-driven management and marketing strategies, including deepening core regional channels and building an online new retail platform[15] - The company is leveraging big data analysis for precise marketing and content operations across platforms like Tmall, JD, and Douyin[16] Operational Efficiency - The company is implementing a flat management structure and promoting a partner model to enhance operational efficiency across all channels[16] - The company experienced a 61.64% increase in accounts payable, rising to ¥28,032,678.01 from ¥17,343,078.01, primarily due to increased amounts owed to suppliers[10] - Accounts receivable increased to 62.33 million RMB from 52.95 million RMB at the beginning of the period, indicating a rise in credit sales[18]

曼卡龙（300945）公告，2024年营业收入23.57亿元，同比增长22.55%。归属于上市公司股东的净利润 9612.51万元，同比增长20.02%。基本每股收益0.37元/股，同比增长5.71%。公司拟以2.62亿为基数，向 全体股东每10股派发现金红利1.4元(含税)，送红股0股(含税)，以资本公积金向全体股东每10股转增0 股。 ...

股票代码：300945 股票简称：曼卡龙 公告编号：2025-015 曼卡龙珠宝股份有限公司 关于公司完成工商变更登记的公告 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"）经第六届董事会第二次会议、 2025 年第一次临时股东大会审议通过了《关于修改公司注册资本及章程的议 案》，同意对公司注册资本及相应章程内容进行变更。 公司于近日完成工商变更登记相关手续，并取得浙江省市场监督管理局换发 的《营业执照》，变更后的登记信息如下： 名称：曼卡龙珠宝股份有限公司 统一社会信用代码：9133000069826762XG 类型：其他股份有限公司（上市） 法定代表人：孙松鹤 注册资本：贰亿陆仟贰佰零柒万壹仟陆佰贰拾玖元 成立日期：2009 年 12 月 03 日 住所：浙江省杭州市萧山区萧山经济技术开发区启迪路 198 号 A-B102-473 室 经营范围：一般项目：珠宝首饰零售；珠宝首饰批发；工艺美术品及收藏品 零售（象牙及其制品除外）；工艺美术品及收藏品批发（象牙及其制品除外）； 金银制品销售；钟表销售；互联网销售（除销售 ...